Article Per Year (5 Year)
p-Index From 2021 - 2026
4.872
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi & Auditing Indonesia JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Krisna: Kumpulan Riset Akuntansi Jurnal Akuntansi Profesi Akuisisi : Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Alignment: Journal of Administration and Educational Management BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Ekonomi Manajemen Sistem Informasi Jurnal Ilmiah Edunomika (JIE) Community Engagement and Emergence Journal (CEEJ) Jurnal Akuntansi Indicators : Journal of Economic and Business Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Al Dzahab PENA ABDIMAS : Jurnal Pengabdian Masyarakat Journal of Artificial Intelligence and Digital Business JER Balance: Jurnal Akuntansi, Auditing, dan Keuangan Aksi Kita: Jurnal Pengabdian Kepada Masyarakat
Ceacilia Srimindarti
Fakultas Ekonomika Dan Bisnis Universitas Stikubank
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Mathematics Nursing Public Health Social Sciences Other

Published : 34 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 34 Documents
Search

 1   2   3   4 
The The Role of Information Systems in Moderate the Impact of Auditor Independence, Audit Complexity, and Time Budget Pressure on Audit Quality Cykal Pangestu; Ceacilia Srimindarti
Jurnal Economic Resource Vol. 9 No. 2 (2026): April - September
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v9i2.2492

Abstract

This study aims to examine the effects of auditor independence, audit complexity, and time budget pressure on audit quality, with information systems serving as a moderating variable. A quantitative research approach was employed in this study. The data were collected from primary sources through questionnaires distributed to auditors working at Public Accounting Firms (PAFs) in Semarang City. The collected data were analyzed using SmartPLS 4 software. The findings reveal that auditor independence has a positive and significant effect on audit quality. However, audit complexity and time budget pressure were found to have no significant impact on audit quality. Furthermore, information systems were not proven to moderate the relationship between either audit complexity or time budget pressure and audit quality.
Determinants of Auditor Turnover Intention: Evidence from Public Accounting Firms in Semarang Kariani Yogi Safitri; Ceacilia Srimindarti
Al Dzahab Vol. 7 No. 2 (2026): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/rcf2t635

Abstract

Purpose: This study examines the simultaneous effects of workload, burnout, job satisfaction, and work-life balance on turnover intention among auditors at Public Accounting Firms (KAPs) in Semarang City, given the substantial threat elevated turnover poses to audit quality and organizational stability. Design/Methodology/Approach: Using a quantitative causal design, primary data were collected via questionnaires administered to auditors across public accounting firms in Semarang immediately after the audit busy season. Data were analyzed through multiple linear regression using SPSS version 26, preceded by data quality, normality, and classical assumption tests. Findings: The regression model was statistically significant. Workload and burnout positively and significantly influenced turnover intention, while job satisfaction exerted a significant negative effect. Work-life balance showed no significant effect, indicating that structural and psychological pressures matter more than work-life balance alone in this regional setting. Research Implications: These findings support Role Theory, Conservation of Resources Theory, and Herzberg's Two-Factor Theory in explaining auditor turnover within regional, non-Big Four practice environments. Retention strategies should prioritize busy-season workload redistribution and burnout mitigation alongside efforts to strengthen job satisfaction, rather than relying primarily on work-life balance initiatives. Key limitations include the regional and limited sample size and cross-sectional design, suggesting avenues for future longitudinal or mixed-methods research.
Disiplin Kerja dan Motivasi Kerja terhadap Kinerja Guru dengan Moderasi Supervisi Akademik pada Guru Smk Swasta Muslikin Muslikin; Ceacilia Srimindarti
Alignment: Journal of Administration and Educational Management Vol. 8 No. 3 (2025): Alignment: Journal of Administration and Educational Management
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/alignment.v8i3.16028

Abstract

The purpose of this study was to determine the effect of work discipline and work motivation on teacher performance with academic supervision moderation on private vocational high school teachers in Mijen District, Semarang City. This type of research is explanatory research. The results of the study, Work discipline, has a coefficient of 0.298 with a t value of 2.624 and a significance of 0.010. This shows that work discipline has a significant positive effect on teacher performance. Work Motivation, has a coefficient of 0.269 with a t value of 4.483 and a significance of 0.000. This shows that work motivation also has a very significant positive effect on teacher performance. Academic Supervision does not moderate the effect of work discipline and is not significant on teacher performance, and Academic supervision moderates the effect of work motivation and has a positive and significant effect on teacher performance. Conclusion, work discipline and work motivation have a positive effect on teacher performance, while academic supervision is not a moderating factor that influences work discipline and motivation on teacher performance.   Keywords: Work Discipline, Teacher Performance, Academic Supervision Moderation, Work Motivation
PENGARUH KEPEMIMPINAN TRANSFORMASIONAL DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI KPP PRATAMA PADANG SATU Dykson Enrico Manahara Hutapea; Tengku Ahmad Helmi; Ceacilia Srimindarti
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 4 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i4.21011

Abstract

This study aims to analyze the effect of transformational leadership and work motivation on employee performance at KPP Pratama Padang Satu. A quantitative associative causal approach was employed. The population consisted of all employees at KPP Pratama Padang Satu, with a saturated sampling technique involving 53 respondents. Primary data were collected through a Likert-scale questionnaire and analyzed using validity and reliability tests, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination. The results show that transformational leadership has a positive and significant effect on employee performance (β=0.189; sig=0.002). Work motivation also has a positive and significant effect on employee performance (β=0.657; sig=0.000). Simultaneously, transformational leadership and work motivation significantly affect employee performance (F=54.556; sig=0.000), with an R² of 0.519, indicating that 51.9% of the variance in performance is explained by these two variables. Work motivation is found to be more dominant than transformational leadership. The study concludes that both variables are important determinants of employee performance. It is recommended that the institution strengthen transformational leadership through training and role modeling, enhance work motivation through performance-based rewards and career development, and involve employees in planning and evaluation to foster a sense of ownership.
Co-Authors AA Sudharmawan, AA Abel Prathama Darmawan Achmad Syakir Kurnia Adit Tri Noviantoro Ahmad Ikliluddien Noor Ahmadi Yogi Pratama Alien Puspitasari Alifvina Larasati Angga Khalista Siregar Aper prima putra Ayu Lestari Bagus Satria Asfan Bambang Sutejo Caroline Caroline Cykal Pangestu Devarila Wulandini Devila Chikita Yumna Dykson Enrico Manahara Hutapea Dykson Enrico Manahara Hutapea Etty Puji Lestar Etty Puji Lestari Firdaus DamasSeptio Ardiansyah Greg Anggana Lisiantara Gregorius Anggana Lisiantara Ida Ariyani Ida Kristiana Indah Hesti Mubarokah Indira Djanuarti Intan Puspita Sari Kariani Yogi Safitri Lahmodin Oktanata Mega Dresti Rarastya Nugraheni Mega Dresti Rarastya Nugraheni Meutia Meutia Muari Sahlan Muslikin Muslikin Nenabu, Junita Cestilia Novita Mariana Pancawati Hardiningsih Rachmawati Meita O. Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rizki Yuliana Wahyu Siti Nurjanah Sulastri Tengku Ahmad Helmi Wahyu Delta Setyanida Yunika Prastiyani Winda Ningrum