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Panca Wahyuningsih
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Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH PERSONAL COST DAN TINGKAT KECURANGAN TERHADAP MINAT MELAKUKAN WHISTLEBLOWING DENGAN SIKAP TERHADAP WHISTLEBLOWING SEBAGAI VARIABEL MODERASI Panca Wahyuningsih; Siti Alliyah; Prihasantyo Siswo Nugroho
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.4273

Abstract

This study aims to examine the effect of personal cost, the level of fraud, on whistleblowing with an attitude towards whistleblowing as a moderating variable on the Auditor (Case Study on Public Accountant Firm Auditors in Semarang).This study uses primary data with a survey method obtained through a questionnaire. The population is the auditors who work at the Public Accounting Firm in Semarang. The number of samples of 120 respondents who were taken using purposive sampling technique. This research model is descriptive quantitative using explanatory research type. The data analysis technique used Partial Least Square (PLS).The results of the study partially show that personal cost has a significant positive effect on whistleblowing with a coefficient of 0.236 and a P value of 0.007, the level of fraud has a significant effect on whistleblowing with a variable coefficient value of 0.033 and a P value of 0.039. The attitude variable towards whistleblowing is not a moderating variable for the interaction between the personal cost variable and whistleblowing of 0.088 with a P value of 0.184 and the moderating variable for the interaction between the variable level of cheating and whistleblowing with a coefficient of 0.020 with a P value of 0.028.
PENGARUH AKUNTABILITAS, TRANSPARANSI, DAN PARTISIPASI MASYARAKAT TERHADAP PENGELOLAAN DANA DESA (Studi Kasus Pada 10 Pemerintah Desa di Kecamatan Tahunan Kabupaten Jepara) Prihasantyo Siswo Nugroho; Panca Wahyuningsih; Siti Alliyah
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5962

Abstract

The aim of this study to determine and analyze to determine and analyze the effect of accountability, transparency, and community participation on the management of village funds. The population used in this study were 10 village governments in Tahunan District, Jepara Regency. The research sample was taken using a purposive sampling method with 100 respondents consisting of community leaders in the village government in Tahunan District, Jepara Regency. The research data collection technique was carried out by giving questionnaires directly to 100 respondents who had been determined. The questionnaires were tested for validity and reliability before collecting research data. The data quality test used the classical assumption test which included normality test, multicollinearity test, and heteroscedasticity test. Analysis of the data used to test the hypothesis is multiple linear regression analysis, statistical test F (Goodness of Fit), partial t test, and test the coefficient of determination (Adjusted R Square). The results of this study indicate that accountability, transparency, and community participation have a positive and significant effect on the management of village funds. Keywords: Accountability, Transparency, Community Participation, Village Fund Management
This studyzaimsjtokexamine the management control system for the performance of small and medium enterprises (SMEs) which is mediated by the capabilities of SMEs. The sampleof this research is SMEs in Rembang Regency. Dataxcollection techn Siti Alliyah; Prihasantyo Siswo Nugroho; Panca Wahyuningsih
RESEARCH FAIR UNISRI Vol 7 No 1 (2023): Research Fair UNISRI
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33061/rsfu.v7i1.8390

Abstract

Kajian ini bertujuan untuk mengkaji sistem pengendalian manajemen terhadap kinerja usaha kecil menengah (UKM) yang dimediasi oleh kemampuan UKM. Sampel penelitian ini adalah UKM yang ada di Kabupaten Rembang. Teknik pengumpulan data menggunakan metode survei dengan kuesioner. Teknik pengambilan sampel menggunakan proporsional cluster sampling yang dibagi berdasarkan kecamatan, dimana terdapat 14 kecamatan di Kabupaten Rembang. Ada 157 kuesioner yang dikembalikan dan diproses untuk penelitian ini. Teknik analisis data menggunakan model persamaan struktural dengan PLS. Hasil penelitian menunjukkan bahwa sistem pengendalian manajemen berpengaruh positif signifikan terhadap kinerja UKM, artinya terdapat pengaruh langsung sistem pengendalian manajemen terhadap kinerja UKM. Sistem pengendalian manajemen juga berpengaruh positif signifikan terhadap kinerja UKM dapat memediasi pengaruh sistem pengendalian manajemen terhadap kinerja UKM, artinya ada pengaruh tidak langsung sistem pengendalian manajemen terhadap kinerja UKM.
PENGARUH AKUNTABILITAS, TRANSPARANSI, DAN PARTISIPASI MASYARAKAT TERHADAP PENGELOLAAN DANA DESA (Studi Kasus Pada 10 Pemerintah Desa di Kecamatan Tahunan Kabupaten Jepara) Prihasantyo Siswo Nugroho; Panca Wahyuningsih; Siti Alliyah
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5962

Abstract

The aim of this study to determine and analyze to determine and analyze the effect of accountability, transparency, and community participation on the management of village funds. The population used in this study were 10 village governments in Tahunan District, Jepara Regency. The research sample was taken using a purposive sampling method with 100 respondents consisting of community leaders in the village government in Tahunan District, Jepara Regency. The research data collection technique was carried out by giving questionnaires directly to 100 respondents who had been determined. The questionnaires were tested for validity and reliability before collecting research data. The data quality test used the classical assumption test which included normality test, multicollinearity test, and heteroscedasticity test. Analysis of the data used to test the hypothesis is multiple linear regression analysis, statistical test F (Goodness of Fit), partial t test, and test the coefficient of determination (Adjusted R Square). The results of this study indicate that accountability, transparency, and community participation have a positive and significant effect on the management of village funds. Keywords: Accountability, Transparency, Community Participation, Village Fund Management
Co-Authors Nugroho, Prihasantyo Siswo Siti Alliyah Taufik Wicaksono