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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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PENGARUH FAKTOR KEUANGAN DAN NON KEUANGAN TERHADAP OPINI GOING CONCERN (Studi Empiris Perusahaan Manufaktur di BEI Tahun 2006 – 2010) Ratna Sari Kosviyanti, 08.05.52.0084; Setyowati, Widhy
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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Abstract

The purpose of this research was to test and analyze the effect of audit quality, debt default, the financial condition of the company, and the company’s growth to the audit opinion going concern on the manufacturing company that went public in Indonesia. The population in this research is the company specializing in the manufacturing sector are listed on the Indonesia stock exchange (idx) for 2006-2010. Sampling techniques using a purposive sampling technique.  The sample in this study as much as 70 sample company consisting of 44 samples received an audit opinion going concern, sample received an audit opinion 26 non going concern. The result showed that the quality of audit and the company’s growth is not significant to the issuance of the audit opinion going concern. Debt default and the the company’s financial condition to the issuance of audit opinions are significant going concern. Keywords: Quality Audit, Debt default, The Financial Condition of the Company, The Company’s Growth, and Going Concern Audit Opinion.
KONTRIBUSI PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PAD DAN APBD Candra Dian Etika, 09.05.52.0164; Setyowati, Widhy
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

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This research is a research that analyzes the contribution of local taxes and levies on revenue and the Revenue and Expenditure (Budget) for the implementation of regional autonomy. This research use data of sekunder from documentation hit report of local tax, levies, revenue, and budget of year 2009-2012 at the Revenue Department of Finance and Asset Management District of Pati regency. Data analysis methiod used by writer kualitative method with the analysis of the growth, contribution and effectiveness. The population and sample in this research is data local taxes and levies in 2009-2012 on the Revenue Department of Finance and Asset Management District of Pati regency. The results showed that the local tax and levies contribution to the revenue at an average of 17.59% and 28.21% per year. While the contribution of local tax and levies to the budget in Pati regency with the ability to finance the expenditure at an average of 1.90% and 2.83% per year. The growth of local tax for four years of 24.96%. The effectiveness of local taxes averaged 115.08% per year, this means that the effectiveness has been very effective in the area of tax collection. While the growth of levies for four years of -2.28%. The effectiveness of local taxes averaged 103.26% per year, this means that the effectiveness has been very effective in the area of levies collection. Keywords: Local Taxes, Levies, Revenue, Revenue and Expenditure Budget
ANALISIS PENGARUH KINERJA KEUANGAN PERBANKAN TERHADAP HARGA SAHAM PERBANKAN TAHUN 2008 – 2010 (Studi Kasus Pada Perusahaan Perbankan Yang Go Publik Di Bursa Efek Indonesia) Ekhsan Anggriawan, 08.05.52.0113; Setyowati, Widhy
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

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This study aimed to analyze the influence of the financial performance of the stock price is used perbankan.variabel CAR, RORA, OEOI, EPS, LDR. This research used purposive sampling to select a sample with a sample of 29 Go Publick Banking Company in Indonesia Stock Exchange (IDX) The results of this study indicate that the CAR negative and not significant between the car and the price of the stock, RORA and significant negative effect on stock prices, OEOI significant negative effect on stock prices, EPS positive and significant effect on stock prices, LDR positive and not significant to the stock priceKeywords: STOCK PRICE, CAR, RORA, OEOI, EPS, LDR.
PENGARUH SELF ASSESSMENT SYSTEM TERHADAP PENERIMAAN PPN PADA PENGUSAHA KENA PAJAK DI KPP PRATAMA SEMARANG BARAT Adimas Kuswandoko, 09.05.52.0001; Setyowati, Widhy
Students Journal of Accounting and Banking Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
Publisher : Students Journal of Accounting and Banking

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This research  aims to examine the influence of number variable of PKP registered, SSP PPN deposited, SPT massa PPN reported, and SPT PPN published to the inflow of PPN in KPP PRATAMA West Semarang in the period 2008 until 2012 simultaneously and partially. The sample in this research are number PKP, SSP, SPT massa PPN, STP PPN in KPP PRATAMA West Semarang in the period 2008 until 2012 or for 60 months. Kinds of data  used in this research is secondary data. An instument analysis used in this research is multiple linier regression. The result of the research shows that number of PKP registered (X1) and number of  SSP PPN deposited (X2) have a significant  positive to the inflow of PPN (Y), while number of  SPT massa PPN reported(X3) has a significant positive. Furthermore, amount of STP PPN published (X4) has a no significant positive to the inflow of PPN (Y).Keywords: Self assesment system, PKP, SSP PPN, SPT massa PPN,STP PPN, PPN
PENGARUH LEVERAGE, PREDIKTABILITAS LABA, SIZE TERHADAP EARNING RESPON COEFFICIENT (ERC) PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BEI Rasma Kiranasari, 09.05.52.0186; Setyowati, Widhy
Students Journal of Accounting and Banking Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
Publisher : Students Journal of Accounting and Banking

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The purpose of this study is to examine and analyze the effect of firm size (size), capital structure (leverage) and, predictability of earnings on Earnings Response Coefficient (ERC) on the property and real estate companies listed on the Indonesia Stock Exchange in 2008-2011.The study population is the property and real estate company that has been registered and issued financial statements in Indonesian Stock Exchange (BEI) of the year 2008-2011. Samples were taken by using purposive sampling method, ie the population to be sampled is a study that meets certain criteria sample according to the desired research and then selected based on certain considerations penelitian.Metode adapted to the purpose that is in use is the multiple regression analysis mode.The results showed capital structure (leverage) does not significantly influence the response koefisin earnings in property and real estate companies in Indonesia Stock Exchange in the period 2008-2011. Earnings predictability significant effect on earnings response koefisin on property and real estate companies in Indonesia Stock Exchange in the period 2008-2011. Variable firm size (size) does not significantly influence the response koefisin earnings in property and real estate companies in Indonesia Stock Exchange in the period 2008-2011.Keywords: Product quality, Brand Image, Price Perseptions, Promotion and Purchase Decisions
ANALISIS PENGARUH FAKTOR INTERNAL BANK TERHADAP PENYALURAN KREDIT PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2009-2011 Ayu Kusumastuti, 09.05.52.0043; Setyowati, Widhy
Students Journal of Accounting and Banking Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
Publisher : Students Journal of Accounting and Banking

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The purpose of this study is to find empirical evidence and analyze the effect of Capital Adequacy Ratio, Return on Assets, Loan to Deposit Ratio, Loan and the amount of non-perfoming loans extended to banking companies in Indonesia Stock Exchange. The sample used in this study were 25 companies using purposive sampling technique, sampling technique is based on the criteria, which is a company listed on the Stock Exchange and the companies that submit financial statements for 2009-2011. Statistical tools used in this study using a multiple linear regression model. From the results of tests performed on the results of this study showed that the variable CAR negative and significant effect on lending. Whereas the ROA variable positive and significant effect on lending. For LDR variable is not significant positive effect on lending while the NPL and no significant negative effect on lending.Keywords: CAR, ROA, LDR, NPL
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PERGANTIAN KANTOR AKUNTAN PUBLIK PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Maya Yuliandari, 08.05.52.0049; Setyowati, Widhy
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
Publisher : Students Journal of Accounting and Banking

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This study isa test management turnover, financial distress, Size of public account officer and size company on the analysisof factors-factors that affect the turn public accounting firm. In accordance with agency theory that a relationship exists when one part(the principal) hire another part(the agent) to perform a service, and then delegate decision-making authority to the agent. In this research, the researcher used purposive sampling and obtained 136sample firms. Using logistic regression analysis to explain the relationship between these variables. The results of the statisticalt test showed that only the financial distress affecting any change KAP, while management turnover, size of public account officer and size company does not affect the change of KAP.Keywords: auditor turnover, management turnover, financial distress, Size of public account officer and size company 
PENGARUH CORPORATE GOVERNANCE, KOMPENSASI RUGI FISKAL, RETURN ON ASSETS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE Djuni Setiana, 10.05.52.0124; Setyowati, Widhy
Students Journal of Accounting and Banking Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students Journal of Accounting and Banking

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This study examines the effect of Corporate Governance, fiscal lost compensation, Return on Assets, Leverage and firm’s size to Tax Avoidance. Corporate Governance are showed from compotition of Independen Commisioner and Audit Comite. This research was conducted at the Indonesian Stock Exchange by using a go public and listing manufacturing company as the unit of analysis during periode from 2010 to 2012.Data are used on this study is secondary data be obtained from Indonesia Stock Exchange (IDX) a financial statements and Indonesian Market Directory data type of manufacturing company during periode from 2010-2012. The sampling method used purposive sampling with the observation periode from 2010-2012. Relationship and influence between variable is described by using multiple regression analysis. The results showed that the compotition of independen commissioner and fiscal lost compensation has positive effect and significant to the tax avoidance. Whereas the audit comite, return on asset, leverage and firm’s size had no significant effect on tax avoidance. Keywords: Corporate Governance, Fiscal Lost Compensation, Firm’s size and Tax Avoidance
PENGARUH PAJAK REKLAME TERHADAP PAD DAN PAJAK DAERAH KABUPATEN/KOTA DI JAWA TENGAH TAHUN 2010-2013 Tikaninda Kumaladewi, 10.05.52.0191; Setyowati, Widhy
Students Journal of Accounting and Banking Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students Journal of Accounting and Banking

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This study aims to examine and analyze the effect of Advertising Tax,PAD and Tax District / town in Central Java from 2010 to 2013. The population in this study is a local government district / town in Central Java province, amounting to 35. Data analyzed in this paper is a secondary data with census method derived from documents district budget realization report / town in Central Java province obtained from the Site Director General Equilibrium Local Government Finance on the Internet (www.djpk.depkeu.go.id). From this budget realization report obtained data on the number of realizations Advertisement Tax, Revenue (PAD) and Local Taxes in 2010 and 2013.Teknik data analysis used is multiple linear regression analysis. Based on the test results can be result that advertisement tax positive effect on local revenues, the higher the received advertisement tax, regional income will also increase. Advertisement tax positive effect on local taxes, the higher the received advertisement tax, local tax will also increase. Keywords: Advertising Tax, revenue and Local Tax
PENGARUH KARAKTERISTIK PEKERJAAN DAN PEMBERDAYAAN TERHADAP KINERJA PEGAWAI DENGAN MEDIASI KOMITMEN ORGANISASIONAL (Studi Pada Politeknik Ilmu Pelayaran Semarang) Heriyawan, Mohammad Sapta; Setyowati, Widhy
Proceeding SENDI_U 2015: SEMINAR NASIONAL MULTI DISIPLIN DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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Abstract

This Research have a purpose to explain the influence job characteristic and empowerment onemployees performance mediation by Organizational Commitment at office of SemarangMerchant Marine Polytechnic. Research population is public servant of Civil at SemarangMerchant Marine Polytechnic, while sample use the technique of purposive sampling. Methoddata collecting by using quesioner which passed to a responder. Examination to researchinstrument done with the validity test ( analyse the factor) and test the reliabilitas with thecoefficient alpha of appliance to statistic test by multiple regression analysis regresi, test the t, testR2 and mediation test. Result of research indicate that the Job characteristic have an effect onpositive and significant to organizational commitment. Empowerment have an effect is positiveand significant to organizational commitment, Job characteristic have an effect on the positivebut not significant to employees performance, Empowerment have an effect is positive andsignificant to employees performance, while Organizational Commitment have an effect is positiveand significant on employees performance.KeywordS: Job Characteristic, Empowerment, Organizational Commitment, EmployeesPerformance.
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