Article Per Year (5 Year)
p-Index From 2019 - 2024
1.203
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Telaah Manajemen Jurnal Mahasiswa Pasca Sarjana Students´ Journal of Accounting and Banking Proceeding SENDI_U Magisma: Jurnal Ilmiah Ekonomi dan Bisnis EconBank : Journal Economics and Banking Jurnal MENTARI: Manajemen, Pendidikan dan Teknologi Informasi Blockchain Frontier Technology (BFRONT)
Widhy Setyowati
Universitas STIKUBANK Semarang
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

Published : 63 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 40 Documents
Search
Journal : Students

 1   2   3   4 
PENGARUH CORPORATE GOVERNANCE, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2011-2015) Rika Ayu Permatasari, 13.05.52.0101; Setyowati, Widhy
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine and provide empirical evidence of the impact of corporate governance proxy for independent board, institutional ownership, and the audit committee, and the size of the company leverage against tax avoidance by companies proxied cash ETR (CETR). The study was conducted on mining companies listed on the Indonesia Stock Exchange in the period 2011-2015 with a sample of 141 companies. The sampling technique is  purposive sampling. Analysis of the data used is multiple linear regression analysis. Test results showed that independent board has significant positive effect on tax avoidance, leverage significant negative effect on tax avoidance, institutional ownership has a positive effect is not significant to tax avoidance, while the size of the audit committee and the company has no significant negative effect on tax avoidance. For further research should add other variables that affect tax avoidance companies such as profitability, tax loss carryforwards, or sales growth.Keywords: Tax Avoidance, Corporate Governance, Leverage, Firm Size
FAKTOR - FAKTOR YANG MEMPENGARUHI TANGGUNG JAWAB AUDITOR DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN (Studi Empiris Pada Kantor Akuntan Publik Di Semarang) Setyowati, Widhy; Retno Widhiyaningrum, 12.05.52.0209
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to examine the effect of the independence, competence, experience, knowledge and professional skepticism to the responsibilities of the auditor in detecting fraudulent financial statements. This research was conducted on a public accounting firm in the area of Semarang. The population in this study are all auditors who are in the public accounting firm in the area of Semarang. Sampling using convenience sampling method. Primary data collection method used is the questionnaire with the data analysis using multiple linear regression model. The results showed that the experience and knowledge not affect the responsibilities of the auditor in detecting fraudulent financial statements, while the independence, competence and professional skepticism significant positive effect on the auditors responsibility to detect fraud in the financial statements.Keywords: Independence, Competence, Experience, Knowledge, Professional Skepticism And Responsibilities Of The Auditor In Detecting Fraudulent Financial Statements
DETERMINAN KEPATUHAN WAJIB PAJAK (Studi pada Wajib Pajak Orang Pribadi di KPP Pratama Semarang Selatan) Setyowati, Widhy; Villa Puspitasari Indah Pertiwi, 12.05.52.0024
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine and analyze the influence of the level of understanding, taxation awareness, tax sanctions, fiscal services, and modernization of tax administration system to the taxpayer compliance of individuals in the area of KPP Pratama Semarang Selatan. The population in this study is an individual taxpayer in the area of KPP Pratama South Semarang. Sampling was done by convenience sampling technique. The number of samples determined as many as 63 respondents from the number of individual taxpayers registered in KPP Pratama Semarang Selatan. Data analysis technique used in this research is multiple regression analysis technique. The results of this study can be concluded that the level of Understanding has a positive effect on taxpayer compliance. Tax awareness has a positive effect on taxpayer compliance. Tax sanctions have a positive effect on taxpayer compliance. Fiscal services have a positive effect on taxpayer compliance. Modernization of the tax administration system has a positive effect on taxpayer compliance.Keywords: Taxpayer Compliance, Level of Understanding, Taxation Awareness, Taxation Sanction, Fiscal Services, and Modernization of Tax Administration System
ANALISIS PENGARUH KESADARAN WAJIB PAJAK PELAYANAN FISKUS DAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN Vernanda Ika D, 12.05.52.0060; Setyowati, Widhy
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the effect of awareness of taxpayers, tax authorities and service tax rates on tax compliance in KPP Madya Semarang.this research conducted in KPP Madya Semarang. In this study, the sampel used by 100 responden who are registered as corporate taxpayers in KPP Madya Semarang in 2016. The method used is randome sampling method. The equipment in this study used multiple linier regression, partial test (test t), and test the feasibility of the model. The results of the study showed that the awareness of the taxpayers, the service tax authorities and tax rates influenced as positive toward the tax compliance.Keywords: Awareness Taxpayer, Tax Authorities, Services Tax Rates, Tax Compliance
PENGARUH PERENCANAAN PAJAK, LEVERAGE, PROFITABILITAS DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA (Studi Perusahaan Manufaktur Yang Terdaftar Di BEI Pada Tahun 2012-2014) Eko Satriyo, 12.05.52.0217; Setyowati, Widhy
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to analyze the effect of tax planning leverage profitability and deferred tax expense. Identification of the companies that perform earnings management practices carried out by applying the profit distribution approach. Income distribution approach identifies earnings reporting limits and find companies that are below the limits earnings reporting will try to pass these limits by earning management The population in this study are all companies listed in Indonesia Stock Exchange in the year 2012 to 2014. The sample used in this study are all manufacturing companies. The total sample for the three years of observation is 96 samples. Sampling in this research is done by using purposive sampling technique. Purposive sampling is a sampling of the population deliberately based criteria. The results showed that tax planning, leverage, and the deferred tax expense significant negative effect on earnings management and based on the result showed that the profitability of significant positive effect on earnings management.  Keywords: Earnings Management, Tax Planning, Leverage, Profitability, Deferred Tax Expense
FAKTOR – FAKTOR YANG MEMPENGARUHI KINERJA AUDITOR DI KAP SEMARANG Mita Septi Anggraeni, 12.05.52.0109; Setyowati, Widhy
Students' Journal of Accounting and Banking Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students' Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The study examines the effect of audit structure, the role conflict, the role ambiguity, the understanding of good governance, the independence, emotional intelligence affect the performance of the auditor The method used is the method of convenience sampling. The population in this research is the entire HOOD of the auditor in Semarang city period of 2015. Research data is primary data obtained directly from respondents with a questionnaire. Relationship and (or) influence between variable is described by using multiple regression analysis. The results showed that the audit structure and role ambiguity has significant negative effect the performance of the auditor. and the role conflict has no significant negative effect the performance of the auditor. And the understanding of good governance has significant positive effect the performance of the auditor. And the independence of the auditor and emotional intelligence has no significant positive affect on the performance of auditor.Keywords: Audit Sturcture, The Role Conflict, Role Ambiguity, Good Governance, The Independence, Emotional Intelligence, Performance Of Auditor
FAKTOR - FAKTOR YANG MEMPENGARUHI KINERJA AUDITOR (Studi Empiris Pada KAP Di Semarang) Nur Azizah, 12.05.52.0198; Setyowati, Widhy
Students' Journal of Accounting and Banking Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students' Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to examine the effect of the independence, professionalism, professional ethics, leadership style and organizational culture which directly affects the performance of the auditor in public accounting firm in the city of Semarang. The population in this study is the auditor who worked on a public accounting firm in the city of Semarang. Sampling was done by using a convenience sampling method and the total sample of 53 respondents. Primary data collection method used is the questionnaire. Data were analyzed using multiple linear regression model. The results showed that the independence and leadership style is not significant positive effect on the performance of auditors. While professionalism, professional ethics and organizational culture have a significant positive effect on the performance of auditors. Keywords: Independence, Professionalism, Professional Ethics, Leadership Style, Organizational Culture, Performance Auditor
FAKTOR - FAKTOR YANG MEMPENGARUHI TANGGUNG JAWAB AUDITOR DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN (Studi Empiris Pada Kantor Akuntan Publik Di Semarang) Retno Widhiyaningrum, 12.05.52.0209; Setyowati, Widhy
Students' Journal of Accounting and Banking Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students' Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to examine the effect of the independence, competence, experience, knowledge and professional skepticism to the responsibilities of the auditor in detecting fraudulent financial statements. This research was conducted on a public accounting firm in the area of Semarang. The population in this study are all auditors who are in the public accounting firm in the area of Semarang. Sampling using convenience sampling method. Primary data collection method used is the questionnaire with the data analysis using multiple linear regression model. The results showed that the experience and knowledge not affect the responsibilities of the auditor in detecting fraudulent financial statements, while the independence, competence and professional skepticism significant positive effect on the auditor's responsibility to detect fraud in the financial statements.Keywords: Independence, Competence, Experience, Knowledge, Professional Skepticism And Responsibilities Of The Auditor In Detecting Fraudulent Financial Statements
PENGARUH PERENCANAAN PAJAK, LEVERAGE, PROFITABILITAS DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA (Studi Perusahaan Manufaktur Yang Terdaftar Di BEI Pada Tahun 2012-2014) Eko Satriyo, 12.05.52.0217; Setyowati, Widhy
Students' Journal of Accounting and Banking Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students' Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to analyze the effect of tax planning leverage profitability and deferred tax expense. Identification of the companies that perform earnings management practices carried out by applying the profit distribution approach. Income distribution approach identifies earnings reporting limits and find companies that are below the limits earnings reporting will try to pass these limits by earning management The population in this study are all companies listed in Indonesia Stock Exchange in the year 2012 to 2014. The sample used in this study are all manufacturing companies. The total sample for the three years of observation is 96 samples. Sampling in this research is done by using purposive sampling technique. Purposive sampling is a sampling of the population deliberately based criteria. The results showed that tax planning, leverage, and the deferred tax expense significant negative effect on earnings management and based on the result showed that the profitability of significant positive effect on earnings management.  Keywords: Earnings Management, Tax Planning, Leverage, Profitability, Deferred Tax Expense
PENGARUH ROA, LDR, EPS DAN PBV TERHADAP RETURN SAHAM (Studi Empiris Di Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2014) Isna Abid Faiz, 12.05.52.0218; Setyowati, Widhy
Students' Journal of Accounting and Banking Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students' Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The study examined the effect of ROA, LDR, EPS and PBV on stock returns. This research was conducted at the Indonesian Stock Exchange by using analysis of banking companies that have go public. The population is banking companies listed in Indonesia Stock Exchange year period 2012-2014 using purposive sampling techniques and obtained a sample of 50. Methods of data analysis using multiple linear regression. The results showed that EPS has positive effect and significant on stock returns. ROA, LDR and PBV had no significant effect on stock returns.Keywords: ROA, LDR, EPS, PBV and Stock Returns
Co-Authors 08.05.52.0049 Maya Yuliandari 08.05.52.0084 Ratna Sari Kosviyanti 08.05.52.0113 Ekhsan Anggriawan 09.05.52.0001 Adimas Kuswandoko 09.05.52.0043 Ayu Kusumastuti 09.05.52.0164 Candra Dian Etika 09.05.52.0186 Rasma Kiranasari 10.05.52.0124 Djuni Setiana 10.05.52.0191 Tikaninda Kumaladewi 11.05.52.0014 Septian Indra Cahyo, 11.05.52.0014 11.05.52.0024 Okky Oktaviani, 11.05.52.0024 12.05.52.0109 Mita Septi Anggraeni, 12.05.52.0109 12.05.52.0198 Nur Azizah, 12.05.52.0198 12.05.52.0209 Retno Widhiyaningrum, 12.05.52.0209 12.42.02.0050 Yusi Irasanti, 12.42.02.0050 12.4202.0050 Yusi Irasanti 12.52.02.0181 Dista Aditya Putra, 12.52.02.0181 12.5202.0210 Mohammad Sapta Heriyawan, 12.5202.0210 1242020051 Joko Suprayoga 1352020032 Bima Eka Sakti, 1352020032 1352020106 Christina Hendri Padmi Meilia, 1352020106 Ade Lina Rosita Putri, 13.05.51.0170 Ade Lina Rosita Putri, 13.05.51.0170 Anis Maghfiroh, 14.05.52.0157 Anis Maghfiroh, 14.05.52.0157 Chioke Embre Dani Eka Pratiwi, 13.05.52.0179 Dani Eka Pratiwi, 13.05.52.0179 Dayanty, Annisa Dea Bilgis Pangesti, 14.05.52.0189 Dea Bilgis Pangesti, 14.05.52.0189 Efayuani, 13.05.52.0100 Efayuani, 13.05.52.0100 Eko Satriyo, 12.05.52.0217 Eko Satriyo, 12.05.52.0217 Himawan Arif Sutanto Isna Abid Faiz, 12.05.52.0218 Isna Abid Faiz, 12.05.52.0218 Isrorina Isrorina Jason Moscato Jenar Zharif Trihono, 13.05.52.0143 Lidia Asnawanti, 13.05.52.0087 Lidia Asnawanti, 13.05.52.0087 Nugroho, Frasca Ardy Nur Wahid, Wahyu Padmi Meilia, Christina Hendri Pangesti, Dea Bilgis Pangesti, Dea Bilgis Priyanto, Teguh Rika Ayu Permatasari, 13.05.52.0101 Rika Ayu Permatasari, 13.05.52.0101 Safuan, Moh Sofuan, Moh Sulistiyono, Darmo Vernanda Ika D, 12.05.52.0060 Vernanda Ika D, 12.05.52.0060 Villa Puspitasari Indah Pertiwi, 12.05.52.0024 Villa Puspitasari Indah Pertiwi, 12.05.52.0024 Wahyu Sejati