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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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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
Publisher : Students Journal of Accounting and Banking

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Abstract

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 auditors 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 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
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

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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

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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
PENGARUH KARAKTERISTIK PEKERJAAN DAN KONFLIK PERAN (ROLE CONFLICT) TERHADAP KINERJA PEGAWAI DENGAN MEDIASI KEPUASAN KERJA Yusi Irasanti, 12.42.02.0050; Setyowati, Widhy
Jurnal Mahasiswa Pasca Sarjana periode pertama 2015
Publisher : Jurnal Mahasiswa Pasca Sarjana

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This study aims to determine the effect of job characteristic and role conflict on employee’s performance, mediating by job satisfaction. The respondens are all Unit’s treasurers of Health Office, in Pati Distric. The sample of this research is all 106 treasures (sensus). Statistical technique used was to test the validity of componen matrix, alpha cronbach reliability test, regression analysis, adjusted R square, f test , t tes n mediating test. Survey result revealed that job characteristic had a significant positive efect on job satisfaction, while role conflict had unsignificant negative effect on job satisfaction. Job Characteristic significanly negative influent on employee’s performance. Role conflict  effect on emlpoyee’s performance negative and not significant.Job satisfaction gave significantly possitive effect on employee’s performance. Job characteristis undirect effect on employee’s performanc is better then it’s direct effect. It mean that job satisfaction does mediating job characteristic on employee’s performance. Unfortunally, role conflict effect is not significant , so there’s no mediating effect. Keyword : Job Characteristic, Role Conflict, Job Satisfaction and Employee’s  Performance
PENGARUH KARAKTERISTIK PEKERJAAN DAN PEMBERDAYAAN TERHADAP KINERJA PEGAWAI DENGAN MEDIASI KOMITMEN ORGANISASIONAL (Studi Pada Politeknik Ilmu Pelayaran Semarang) Mohammad Sapta Heriyawan, 12.5202.0210; Setyowati, Widhy
Jurnal Mahasiswa Pasca Sarjana periode pertama 2015
Publisher : Jurnal Mahasiswa Pasca Sarjana

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Abstract

This Research have a purpose to explain the influence at job characteristic And enableness of officer to officer performance  mediation by Organizational Commitment at office of Semarang Merchant Marine Polytechnic. Research population is public servant of Civil at Semarang Merchant Marine Polytechnic, while sample use the technique of purposive sampling. Method  data collecting by using quesioner which   passed to a responder. Examination to research instrument done with the validity test ( analyse the factor) and test the reliabilitas with the coefficient alpha of appliance to statistic test by multiple regression analysis regresi, test the t, test  R2 and  mediation test. Result of research indicate that the Job characteristic have an effect on positive and signifikan to organizational commitment. Officer enableness have an effect is positive and signifikan to organizational commitment,  Job characteristic have an effect on the negativity   but  don,t signifikan to officer performance, Officer enableness have an effect is positive and signifikan to job performance, while Organizational Commitment, have an effect on positive to performance but  no signifikan. Keyword : Job Characteristic, Officer Enableness, Organizational Commitment, Performance.
PENGARUH KEPUASAAN KERJA DAN KOMITMEN ORGANISASIONAL TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) DENGAN DUKUNGAN ORGANISASI SEBAGAI VARIABEL MODERATING (Studi di Dinas Kelautan dan Perikanan Kabupaten Kendal) Joko Suprayoga, 1242020051; Setyowati, Widhy
Jurnal Mahasiswa Pasca Sarjana periode pertama 2015
Publisher : Jurnal Mahasiswa Pasca Sarjana

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Abstract

The objektive of research to: 1) Know the effect of job satisfaction on organizational citizenship behavior; 2) Determine the influence of organizational  commitment on organizational citizenship behavior; 3) Analyze the role of percieved organizational support moderates the effect of job satisfaction on organizational citizenship behavior; 4) Analyze the role of percieved organizational support moderates the effect of organizational commitment on organizational citizenship behavior. The results of this study can contribute to development of models organizational citizenship behavior, making it useful for academics and practitioners. This study is a correlational study to examine the relationship between variables. The samples in this study were employees of the Dinas Kelautan dan Perikanan Kendal, and the data of this research is primary data derived from the question naire.The results of this study indicate that: 1) The variable job satisfaction has a positive and significant influence on organizational citizenship behavior variables, with a coefficient of 0.580 and significant at 0.000; 2) Variable of organizational commitment has a positive and  significant influence on organizational citizenship behavior variables, with a coefficient of 0.370 and significant at 0.039; 3) Percieved organizational support as a moderating variable has a significant positive effect between job satisfaction with organizational citizenship behavior, with a coefficient of 2.072 and significant at 0.006; 4) Percieved organizational support as a moderating variable has no significant effect between organizational commitment with organizational citizenship behavior, because significant at 0.210. Keywords: job satisfaction, organizational commitment, percieved organizational support and organizational citizenship behavior.
PENGARUH MODAL PSIKOLOGI DAN PERAN KETERLIBATAN KARYAWAN TERHADAP KINERJA PEGAWAI DENGAN MEDIASI KOMITMEN ORGANISASIONAL Christina Hendri Padmi Meilia, 1352020106; Setyowati, Widhy
Jurnal Mahasiswa Pasca Sarjana 2015: PERIODE KEDUA 2015
Publisher : Jurnal Mahasiswa Pasca Sarjana

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Abstract

The performance of LPMP employees, especially the public servants, is not optimum and tends to decrease. This situation leads to poor organizational commitment and performances. This is a case study conducted at LPMP Provinsi Jawa Tengah. The purposes of the study are to identify the influence of psychological capital, and employee engagement on the employee’s performance. The mediating variable of this study is organizational commitment. Employing population technique, 135 public servants of LPMP are involved in the study. The instrument is examined through factor analysis, i.e. validity and reliability tests. To analyze the data the multiple linear regressions is used by employing determination coefficient model and F-test, and also conducting t-test to examine the hypothesis. The analysis reveals the following results; psychological capital has positive significant influence on organizational commitment,  and employee engagement influences positively and significantly towards organizational commitment, psychological capital and employee engagement affect on employee’s performance positively and significantly, organizational commitment does not mediate on employee’s performance. The most dominant variable influencing organizational commitment is employee engagement, and the most dominant variable affecting employee’s performance is employee engagement. Key words : psychological capital, employee engagement, organizational commitment, employee’s performance
PENGARUH KARAKTERISTIK PEKERJAAN DAN KONFLIK PERAN (ROLE CONFLICT) TERHADAP KINERJA PEGAWAI DENGAN MEDIASI KEPUASAN KERJA Yusi Irasanti, 12.4202.0050; Setyowati, Widhy
Jurnal Mahasiswa Pasca Sarjana 2014: PERIODE KEDUA 2014
Publisher : Jurnal Mahasiswa Pasca Sarjana

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Abstract

This study aims to determine the effect of job characteristic and role conflict on employee’s performance, mediating by job satisfaction. The respondens are all Unit’s treasurers of Health Office, in Pati Distric. The sample of this research is all 106 treasures (sensus). Statistical technique used was to test the validity of componen matrix, alpha cronbach reliability test, regression analysis, adjusted R square, f test , t tes n mediating test. Survey result revealed that job characteristic had a significant positive efect on job satisfaction, while role conflict had unsignificant negative effect on job satisfaction. Job Characteristic significanly negative influent on employee’s performance. Role conflict  effect on emlpoyee’s performance negative and not significant.Job satisfaction gave significantly possitive effect on employee’s performance. Job characteristis undirect effect on employee’s performanc is better then it’s direct effect. It mean that job satisfaction does mediating job characteristic on employee’s performance. Unfortunally, role conflict effect is not significant , so there’s no mediating effect. Keyword : Job Characteristic, Role Conflict, Job Satisfaction and Employee’s  Performance  
PENGARUH KEPUASAAN KERJA DAN KOMITMEN ORGANISASIONAL TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) DENGAN DUKUNGAN ORGANISASI SEBAGAI VARIABEL MODERATING (Studi di Dinas Kelautan dan Perikanan Kabupaten Kendal) Joko Suprayoga, 1242020051; Setyowati, Widhy
Jurnal Mahasiswa Pasca Sarjana 2014: PERIODE KEDUA 2014
Publisher : Jurnal Mahasiswa Pasca Sarjana

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

Abstract

The objektive of research to: 1) Know the effect of job satisfaction on organizational citizenship behavior; 2) Determine the influence of organizational  commitment on organizational citizenship behavior; 3) Analyze the role of percieved organizational support moderates the effect of job satisfaction on organizational citizenship behavior; 4) Analyze the role of percieved organizational support moderates the effect of organizational commitment on organizational citizenship behavior. The results of this study can contribute to development of models organizational citizenship behavior, making it useful for academics and practitioners. This study is a correlational study to examine the relationship between variables. The samples in this study were employees of the Dinas Kelautan dan Perikanan Kendal, and the data of this research is primary data derived from the question naire. The results of this study indicate that: 1) The variable job satisfaction has a positive and significant influence on organizational citizenship behavior variables, with a coefficient of 0.580 and significant at 0.000; 2) Variable of organizational commitment has a positive and  significant influence on organizational citizenship behavior variables, with a coefficient of 0.370 and significant at 0.039; 3) Percieved organizational support as a moderating variable has a significant positive effect between job satisfaction with organizational citizenship behavior, with a coefficient of 2.072 and significant at 0.006; 4) Percieved organizational support as a moderating variable has no significant effect between organizational commitment with organizational citizenship behavior, because significant at 0.210. Keywords: job satisfaction, organizational commitment, percieved organizational support and organizational citizenship behavior
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