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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

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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

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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 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

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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
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN STRUKTUR KEPEMILIKAN MANAJERIAL TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Dani Eka Pratiwi, 13.05.52.0179; 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

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The study examines the effect of the size of the company, leverage, and managerial ownership structure on the accounting conservatism. This research was conducted at the Indonesian Stock Exchange by using a go public  manufacturing company as the unit of analysis. The sampling method used purposive sampling with the observation period from 2013-2015. Relationship and influence between variable is described by using multiple regression analysis The results showes that the size of the company has negative effect on accounting conservatism, Leverage has positive effect on accounting conservatism, .and managerial ownership structure had no significant effect on accounting conservatism.Keywords: The Size of The Company, Leverage, Managerial Ownership Structure and Accounting Conservatism
DETERMINAN KEPATUHAN WAJIB PAJAK (Studi pada Wajib Pajak Orang Pribadi di KPP Pratama Semarang Selatan) Villa Puspitasari Indah Pertiwi, 12.05.52.0024; Setyowati, Widhy
Students' Journal of Accounting and Banking Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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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 FAKTOR–FAKTOR YANG MEMPENGARUHI PERILAKU WAJIB PAJAK TERHADAP PENGGUNAAN E-FILING (Studi pada Wajib Pajak Orang Pribadi Di KPP Semarang Tengah Satu) Ade Lina Rosita Putri, 13.05.51.0170; Setyowati, Widhy
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

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This study aimed to analyze Factors Influence the behavior of taxpayers against the use of e-filing (the study of individual taxpayers in KPP Semarang Tengah Satu). Factors that influence the behavior of the taxpayer among his perceptions of usefulness, perception of ease, security and confidentiality, and user satisfaction. The sampling method in this study uses convenience sampling in data display.Methods of data collection were conducted by questionnaire. Data testing techniques used in this study with multiple regression analysis. The results showed that the perception of usability had no significant effect on the use of efiling. Furthermore, ease perception variable has a significant positive effect on the use of e-filing. While security and secrecy have no significant negative effect on the use of e-filing. The user satisfaction variable shows a significant positive result on the use of e-filing.Keywords: Use of e-Filing, Perception of Usability, Perception of Convenience, Security And Confidentiality, and User Satisfaction
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, dan CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2015) Efayuani, 13.05.52.0100; Setyowati, Widhy
Students' Journal of Accounting and Banking Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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This study aims to examine and analyze the influence of Corporate Social Responsibility, firm size, proftability, leverage and capital intensity to the tax aggressiveness of empirical study of manufacturing companies listed on the Indonesia Stock Exchange. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2013-2015. The population in this study amounted to 462 manufacturing companies listed on the Indonesia Stock Exchange. The sampling technique was chosen using purposive sampling method and obtained 271 manufacturing companies based on certain criteria. The results showed that Corporate Social Responsibility had positive and no significant effect on tax aggressiveness, firm size had negative and significant effect on tax aggressiveness, profitability and leverage had positive and no significant effect on tax aggressiveness, and capital intensity had a positive and significant effect on tax aggressiveness.Keywords: Tax Aggressiveness, Corporate Social Responsibility, Company Size, Profitability, Leverage and Capital Intensity
ANALISIS FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD (STUDI EMPIRIS PADA PERUSAHAAN PROPERTIES DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015) Jenar Zharif Trihono, 13.05.52.0143; Setyowati, Widhy
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

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This research objective is to analyze fraud diamond influence which is proxied by financial stability, external pressure, financial target, industry character, auditor change, directors change, toward fraudulent financial statement on properties and real estate companies registered in Bursa Efek Indonesia (BEI) during 2013-2015 period. The samples used are 47 properties and real estate companies .The sampling method is purposive sampling with research period during 2013 to 2015. Correlation and influence between the variables are explained by using multiple linear analysis method.Research result shows that financial stability does not effecting, external pressure and financial target effect is significant negative, nature of industy, change in auditor, directors change do not effecting toward fraudulent financial statement.Keywords: Fraud Diamond, Fraudulent Financial Statement, Financial Stability, External Pressure, Financial Target, Industry Character, Auditors Change, Directors Change
PENGARUH GENDER, TEKANAN KETAATAN, TEKANAN ANGGARAN WAKTU, KOMPLEKSITAS TUGAS DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGEMENT Lidia Asnawanti, 13.05.52.0087; Setyowati, Widhy
Students' Journal of Accounting and Banking Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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Auditor is a profession that is one of its duties to audit the financial statements. Judgment audit has a significant influence on the final conclusion, so that it will affect the opinion that will be issued by the auditor. The objectives of the study were to find out gender, pressure of obedience, time budget pressure, task complexity and auditor's experience on audit judgment. The data used is the primary data using questionnaires as instruments of data collection techniques distributed to the respondents. Respondents in this study are auditors working on KAP in Semarang. The number of questionnaires were distributed as many as 60 questionnaires, while those used as further analysis materials were 50 questionnaires. The results of this study indicate that gender variables have a significant negative effect on audit judgment. Variables of obedience pressure, task complexity and experience have a significant positive effect on audit judgment. For variable of time budget pressure have positive effect not significant to audit judgment.Keywords: Audit Judgement, Gender, Pressure of Obedience, Time Budget Pressure, Task Compilation, Experience
PENGARUH INDEPENDENSI, PENGALAMAN, OBJEKTIVITAS DAN KOMPETENSI TERHADAPKUALITAS AUDIT DENGAN ETIKA AUDITORSEBAGAI VARIABEL MODERASI(Studi Pada KAP di Semarang) Anis Maghfiroh, 14.05.52.0157; Setyowati, Widhy
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students' Journal of Accounting and Banking

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Audit quality is the quality of the work of an auditor who is shown with a reliable report of the results of the examination. Audit quality is influenced by various factors such as independence, experience, objectivity, competence and auditor ethics. This study aims to examine the influence of independence, experience, objectivity and competence on audit quality with auditor ethics as a moderation variable. The population in this study are all auditors who work in Public Accounting Firm in Semarang. Sampling was done by using purposive sampling method and obtained a sample of 81 respondents. The method of collecting primary data was conducted through survey method using questionnaire. The data obtained were analyzed using multiple linear regression model and using residual test to test the effect of moderation variable by SPSS 24.0. The results of this study show that independence, experience and competence have a positive and significant impact on audit quality while objectivity has positive and insignificant effect on audit quality. The ethics of the auditor does not moderate the influence of independence, experience, objectivity and competence on audit qualityKeywords: independence, experience, objectivity, competence, auditor ethics and audit quality
“PENGARUH PERSEPSI ETIS, PENGALAMAN AUDITOR, TEKANAN KETAATAN DAN KOMPLEKSITAS TUGAS TERHADAP KUALITAS AUDIT JUDGMENT” Dea Bilgis Pangesti, 14.05.52.0189; Setyowati, Widhy
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students' Journal of Accounting and Banking

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This research aims to determine and assess the influence of ethical perceptions, experience auditor, pressure of obedience and the complexity of the task of audit quality judgment. The independent variables in this study are ethical perceptions, auditor experience, compliance pressure, and task complexity. The population of this study is all auditors who work at Public Accounting Firm in Semarang. Sampling is done by using purposive sampling method and the number of samples as much. The primary data retrieval method used is questionnaire. This research data analysis methods using the multiple linear regression analysis by SPSS 24.0. The results showed significant and significant ethical perceptions on audit quality assessment, then the pressure of negative and significant compliance to audit assessment. Audit experience and complexity of negative audit tasks are not significant to the quality of audit judgment.Keywords:       Audit Quality Judgment, ethical perceptions, auditor experience, pressure of obedience, task complexity
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