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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 KARAKTERISTIK PEKERJAAN, DISIPLIN KERJA, DAN KOMUNIKASI INTERNAL TERHADAP KINERJA PEGAWAI DENGAN MEDIASI KEPUASAN KERJA (STUDI PADA LPMP PROVINSI JAWA TENGAH) Dista Aditya Putra, 12.52.02.0181; Setyowati, Widhy
Jurnal Mahasiswa Pasca Sarjana periode pertama 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 working satisfaction and performances. This is a case study conducted at LPMP Provinsi Jawa Tengah. The purposes of the study are to identify the influence of job characteristics, discipline, and internal communication on the employee’s performance. The mediating variable of this study is working satisfaction. Employing population technique, 125 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: job characteristics has positive, but not significant influence on job satisfaction; discipline and internal communication influences positively and significantly towards job satisfaction;; job characteristics and job satisfaction affect on employee’s performance positively and significantly; discipline and internal communication has positive, but not significant on employee’s performance; job satisfaction and internal communication does not mediate job characteristics on employee’s performance; job satisfaction mediates discipline on employee’s performance. The most dominant variable influencing job satisfaction is discipline, while the most dominant variable affecting employee’s performance is working satisfaction. Key words: job characteristics, discipline, internal communication, job satisfaction, employee’s performance
PENGARUH LINGKUNGAN KERJA DAN MOTIVASI TERHADAP KINERJA MELALUI KEPUASAN KERJA SEBAGAI MEDIASI (Studi Pada Dinas Koperasi Dan Usaha Mikro Kecil Menengah Provinsi Jawa Tengah) Bima Eka Sakti, 1352020032; Setyowati, Widhy
Jurnal Mahasiswa Pasca Sarjana 2015: PERIODE KEDUA 2015
Publisher : Jurnal Mahasiswa Pasca Sarjana

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Abstract

This study aimed to investigate the effect of  "Effect of Environmental Work And Motivation To Performance Through Job Satisfaction As Mediation (Study at Department Koperasi dan Usaha Mikro Kecil Menengah Central Java Province)". The staff at the Department Koperasi dan Usaha Mikro Kecil Menengah Central Java province, research was conducted on employees 120 people, using the data collected with the technique of the population (total sampling). Data Analysis technique used is the test of the validity of the matrix component, with alfha cronbach reliabilias test, multiple regression analysis, t test and r2 with adjusted R-square. Work Environment The results showed a positive and significant impact on job satisfaction, motivation and significant positive effect on job satisfaction, working environment and significant positive effect on performance, motivation and significant positive effect on performance. Furthermore, job satisfaction does not mediate work environment on performance but job satisfaction mediates motivation on performance.Keywords: Work Environment, Motivation, Job Satisfaction and Performance
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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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

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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 PERSEPSI ETIS, PENGALAMAN AUDITOR, TEKANAN KETAATAN DAN KOMPLEKSITAS TUGAS TERHADAP KUALITAS AUDIT JUDGEMENT Pangesti, Dea Bilgis; Setyowati, Widhy
Proceeding SENDI_U 2018: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh persepsi etis, pengalaman auditor, tekanan ketaatan dan kompleksitas tugas terhadap kualitas audit judgement. Variabel independen dalam penelitian ini terdiri dari pengaruh persepsi etis, pengalaman auditor, tekanan ketaatan dan kompleksitas tugas Populasi penelitian ini adalah semua auditor yang bekerja pada Kantor Akuntan Publik di Semarang. Pengambilan sampel menggunakan teknik purposive random sampling, dengan sampel sejumlah 81. Data primer diperoleh dengan menggunakan kuesioner. Penelitian ini menggunakan metode analisis data regresi linier berganda dengan bantuan SPSS 24.0. Hasil penelitian menunjukkan bahwa persepsi etis berpengaruh positif signifikan terhadap kualitas auditjudgement dan tekanan ketaatan berpengaruh negative sifnifikan terhadap kualitas audit judgement. Pengalaman auditor dan kompleksitas tugas berpengaruh negative tidak signifikan terhadap kualitas audit judgement.
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

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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
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

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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

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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

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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
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