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Pancawati Hardiningsih
Fakultas Ekonomika Dan Bisnis Universitas Stikubank
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY ( Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Vaya Sekar Kemala, 09.05.52.0171; Hardiningsih, Pancawati
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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One of the qualitative characteristics of financial reporting was relevant, that its realization can be seen from the timeliness of reporting. Timeliness could be judging from the audit delay,which is the lenght of time from a company fiscal year end to the date of auditor’s report. The purpose of this study was to determine the influence of company size, profitability, solvency and size of public accountant to audit delay. Sampling purposive sampling technique that uses the selection of samples by certain criteria so that the sample in this research were obtained as many as 95 manufacturing company listings on IDX in 2010-2012. This research data analysis methods are descriptive analysis, the assumption of normality test, test of classical models, and test hypotheses. The results showed partial testing, showed a significant effect on the profitability of the audit delay. On the other hand, the size of the company, solvency and size of public accountant do not have any influence towards audit delay.Keywords: Audit Delay, the size of the company, profitability, solvability, size of public accountant 
PENGARUH TEKANAN KETAATAN DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGMENT DENGAN PENGALAMAN AUDITOR SEBAGAI VARIABEL MODERATING Aprilia Pancawati, 11.05.62.0006; Hardiningsih, Pancawati
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 aims to examine and analyze the effect of obedience pressure and task complexity on audit judgment with auditor experience as a consideration to determine how much influence obedience pressure and task complexity on audit judgment. The population in this study was the auditors who work on a public accounting firm in the city of Semarang. Sample selection method used was purposive sampling with a total of 52 questionnaires that can be processed. The data analysis technique used is multiple linear regression analysis. Based on the results of tests performed can be seen that obedience pressure, task complexity and experience of the auditors positive effect on audit judgment. Moderate the influence of auditor experience stress adherence to audit judgment made​​. Auditor experience does not moderate the effect of obedience pressure on audit judgment made.Keywords: obedience pressure, task complexity, experience of auditors and audit judgment  
DETERMINAN BIAYA MODAL EKUITAS (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI) Septian Ardi Prabowo, 10.05.52.0187; Hardiningsih, Pancawati
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 was to analyze the effect of voluntary disclosure and earnings management to information asymmetry and cost of equity with the perspective of agency theory and signaling theory. As per agency theory and the theory of agency conflict resolution signal to signal to the user information needs of enterprise information.This study research used purposive sampling to select a sample with a sample of 66 companies listed in Indonesia Stock Exchange (BEI) in the period 2010-2012. The analysis used is multiple regression analysis. Results of studies using regression proves that voluntary disclosure does not significantly negatively to the asymmetry of information,earnings management is positively significant effect on information asymmetry, information asymmetry does not significant positively effect to cost of equity, voluntary disclosure does not significantly negatively affect to cost of equity, earnings management is positively significant effect on the cost of equity. Keywords: Voluntary Disclosure, Earnings Management, Information Asymmetry, Cost of Equity  
PENGARUH PAJAK TANGGUHAN DAN PERATAAN LABA TERHADAP PERINGKAT OBLIGASI PERUSAHAAN YANG TERDAFTAR DI BEI Yandytia Kusuma Aji Damanik, 09.05.52.0141; Hardiningsih, Pancawati
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 how the effect of tax deffered and income smoothing to the bond rating. Study sampleas many as 10 manufacturing companies on the Indonesian Stock Exchange. This study is use secondary data by observations period 2010 - 2012, so the number of samples (n) =30. Methods of data collection using documentation’s method of Indonesian Stock Exchange. And the method of data analysis using multiple linear regression. The results showed that tax deffered is significant and negative to the bond rating, the income smoothing is not significant to the bond rating. Keywords: tax deffered, income smoothing, bond rating
INVESTIGASI PERSEPSI INTERNATIONAL FINANCIAL REPORTING STANDARDS Stephanie Gracia Sutiyanto, 10.05.52.0005; Hardiningsih, Pancawati
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 examined the level of student understanding of International Financial Reporting Standards (IFRS). Financial reporting standards are constantly changing to follow the growing age, where the world globally now use IFRS as its financial reporting standards. Thus the authors examine the extent to which the student has knowledge of IFRS. The study was conducted by examining differences in the knowledge of students by gender, and levels of education. This study used a sample of 349 respondents. The questionnaire contains questions about the shared knowledge of IFRS and IFRS differences with US GAAP. After that, the data is processed using ANOVA Test respondents. As a result, there was no difference in knowledge of IFRS by gender, also found no differences in student knowledge of IFRS education. This study has limitations in that the sample population was taken. Therefore, in subsequent studies suggested expanding area of research. Keywords: IFRS Knowledge, Perception, Sex Education Level
PENGARUH DEBT DEFAULT, KUALITAS AUDIT, KONDISI KEUANGAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Ganny Frido Setiawan, 07.05.52.0087; Hardiningsih, Pancawati
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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The purpose of this study was to examine the effect of debt default, audit quality, financial condition, company’s growth on going concern audit opinion. Population and sample in this study is manufacturing companies listed in Indonesia Stock Exchange (IDX) the period of 2009 to 2012 with a sample of 41 manufacturing companies. The sample with purposive sampling technique. The Method of analysis used in this study is logistic regression. The results of this research showed debt default affected significance with audit opinion going concern than audit quality, financial condition, company’s growth variable not affected significance with audit opinion going concern.Keywords: debt default, audit quality, financial condition, company’s growth, going concern opinion
PENGARUH PENAGIHAN PAJAK, KUALITAS PENETAPAN PAJAK, DAN KEPATUHAN WAJIB PAJAK TERHADAP PENCAIRAN TUNGGAKAN PAJAK (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Semarang Timur) Lia Novita Sari, 10.05.52.0057; Hardiningsih, Pancawati
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 research purpose to analyze the factors that affect the disbursement of tax arreaars. The variables used in this study are tax collection, tax assessment quality, and tax compliance by taking the object of research in KPP Pratama Semarang Timur. The research method used is a quantitative method using secondary data. The study involved a sample as many corporate taxpayers and individual taxpayers who have tax arrears during the period 2010-2012. Analysis of the data using a normality test, multicollinearity, heteroscedasticity test, autocorrelation test, multiple linear regression, R2 test, F test, and T test. Data calculations performed using SPSS version 19.0 for windows. The results showed that the tax collection with a reprimand letter and force letter no positive effect on corporate disbursement tax. The tax collection with a reprimand letter give positive effect while force letter no positive effect on individual disbursement tax. Tax assessment quality give no positive effect on corporate and individual disbursement tax. Tax compliance give possitive effect on corporate and individual disbursement tax.Keywords: tax collection, tax assessment quality, tax compliance, disbursement of tax
PENGARUH CORPORATE ENVIRONMENTAL RESPONSIBILITY (CER) TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERATING Elysabeth Irma Lestari Wameyop, 11.42.02.0092; Hardiningsih, Pancawati
Jurnal Mahasiswa Pasca Sarjana 2014: PERIODE PERTAMA 2014
Publisher : Jurnal Mahasiswa Pasca Sarjana

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The purpose of this study was to examine the influence of Corporate Environmental Responsibility (CER) to the value of the company with managerial ownership as a moderating variable. The population in this study were all manufacturing companies. listed on the Indonesia Stock Exchange from the period 2008 to 2011. The sample in this study is a manufacturing company in accordance with defined criteria. Regression analysis was performed on the basis of the results of the data analysis. This study concludes some of the following:. (1) Variable Corporate Environmental Responsibility (CER) proved to affect the value of the company, 2) proven managerial ownership variables affect the value of the company, (3) managerial ownership proved to act as moderating the relationship Corporate Environmental Responsibility (CER) with the value of the company. Keywords : Corporate Environmental Responsibility(CER), Managerial  Ownership and Firm Value
PENGARUH GOOD CORPORATE GOVERNANCE, AUDITOR EKSTERNAL, FIRM SIZE, LEVERAGE TERHADAP TAX AVOIDANCE (Study Empiris Pada Perusahaan Terdaftar Di Forum Corporate Governance Indonesia (FCGI) Tahun 2011-2013) Herzegovina Amarta, 11.05.52.0026; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
Publisher : Students Journal of Accounting and Banking

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This study aims to analyze the influence of good corporate governance, external auditors, firm size and leverage against tax avoidance.In this study popuation are used companies registered in Forum Corporate Governance Indonesia (FCGI) of the years 2011 to 2013, enter the rating application of corporate governance conducted by The Indonesia Institute for Corporate Governance (IICG) of the years 2011 to 2013 in the form of score ranking by CGPI (Corporate Governance Perception Index) and the Indonesia Stock Exchange (IDX), published SWA magazine of the years 2011 to 2013. The sampling technique using purposive sampling. Mechanical testing data is to use a multipe linear regression analysis. The analysis showed that the variables good corporate governance and firm size in 2011, 2012, and 2013 had no effect on tax avoidance. External auditors in 2011 a positive effect on tax avoidance, in 2012 external auditors has no effect on tax avoidance,in 2013 external auditors negative effect on tax avoidance. Leverage in 2011 and 2013 had no effect on tax avoidance, while in 2012 leverage negative affect on tax avoidance.Keywords: Good Corporate Governance, External Auditors, Firm Size, Leverage, and Tax Avoidance
PENGARUH STRUKTUR KEPEMILIKAN INSTITUSIONAL, FINANCIAL DISTRESS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI Novia Hari Wulandari, 11.05.52.0130; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
Publisher : Students Journal of Accounting and Banking

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The study examines the effect of institutional ownership structure, financial distress, leverage and firm size on conservatism accounting. This research was conducted at the Indonesian Stock Exchange by using a go public manufacturing company as the unit of analysis. The sampling method used purposive sampling with the observation period from 2010 to 2013. Relatonship and (or) influence between variable is described by using multiple regression analysis. The result showed that the institutional ownership structure and financial distress had no effect to the conservatism accounting. While, the leverage and the firm size has positive effect and significant to the conservatism accounting.Keywords: Conservatism Accounting, Institutional Ownership Structure, Financial Distress, Leverage and Firm Size
Co-Authors 03.25.03.0011 Angga Pangondian Sinaga 07.05.52.0067 Amelia Ima Susanti 07.05.52.0087 Ganny Frido Setiawan 07.05.52.0098 Muhammad Fitra Sutriaji 0725030030 Andre Budi Wicaksono 08.05.52.0108 Achmad Subari 08.05.52.0175 Irma Deviana 08.05.52.0181 Friszal Anggi Nurlindra 08.05.52.0190 Abdul Muis 08.05.52.0193 Alex Herdianto 08.3503.0704 Sarana Hadi Wibowo 0835030717 Nurul Afandi 0835030720 Filzah Zafiroh 09.05.52.0055 Desy Tri Ratnasari Kene 09.05.52.0065 Diah Retno Palupi 09.05.52.0137 Atim Hariati Supartono 09.05.52.0141 Yandytia Kusuma Aji Damanik 09.05.52.0171 Vaya Sekar Kemala 10.05.52.0005 Stephanie Gracia Sutiyanto 10.05.52.0009 Nisa Kamela 10.05.52.0057 Lia Novita Sari 10.05.52.0066 Adhitia Widiyanto 10.05.52.0142 Henry Adi Kurnianto 10.05.52.0146 Dyah Sawitri 10.05.52.0165 Dheny Indra Gunawan 10.05.52.0187 Septian Ardi Prabowo 11.05.52.0006 Dhisa Deviana 11.05.52.0010 Ratna Arsita Sari, 11.05.52.0010 11.05.52.0026 Herzegovina Amarta 11.05.52.0079 Lukitasari Winastuti, 11.05.52.0079 11.05.52.0099 Dita Septiana Sari 11.05.52.0129 Lintang Jingga Widua, 11.05.52.0129 11.05.52.0130 Novia Hari Wulandari 11.05.52.0168 Umi Dwi Susanti 11.05.62.0003 Desy Nurkhasanah 11.05.62.0006 Aprilia Pancawati 11.42.02.0092 Elysabeth Irma Lestari Wameyop 12.05.52.0001 Amalia Rahmawati, 12.05.52.0001 12.05.52.0027 Winda Plorensia Amilia. P, 12.05.52.0027 12.05.52.0053 Yuli Widiastuti, 12.05.52.0053 Achmad Badjuri Achmad Badjuri Afifatul Jannah Afri Mei Saputra, 13.05.52.0107 Agustina Mutia Ahmadani Syah Melenio Rohim Alfasadun Alfasadun Aliuk, Stefania Sri Putri Alvina Damayanti Anggi Nadila Putri Anggit Wahyu Pambudi., 14.05.52.0236 Anggraeni, Firda Anisa Sekar Pramesti Anugerah Adhipratama, Agung Ardinata, Muhamad Ariani, Nenny Arief Himmawan Dwi Nugroho Ashobah, Siti Nur Fajriah Askar Yunianto Astini, Yuli Aulia Muqsita Majid, 08.3503.0702 Aulia Muqsita Majid, 08.3503.0702 Aulia Nastiti Aulia, Garinda Bambang Sutejo Caecilia Srimindarti Caecilia Srimindarti Cahyani Nuswandari Cahyani, IgnatiaKusuma Catur Ragil Sutrisno Ceacilia Srimindari Ceacilia Srimindarti Ceacilia Srimindarti Ceacilia Srimindarti Ceacilia Srimindarti, Ceacilia Cici Andriani Widyaningsih Dewi Gayatri Mandasari, 12.05.52.0229 Dewi Gayatri Mandasari, 12.05.52.0229 Dhevita Niken Hapsari dhiah putri wulandari Dhisa Deviana, Dhisa Diana, Ni'mah Dini Tsaa Afnitasari Ella Rahmawati, 14.05.52.0299 Ella Rahmawati, 14.05.52.0299 Eny Rufiyad Mawati, 13.05.52.0043 Eny Rufiyad Mawati, 13.05.52.0043 Etna Nur Afri Yuyetta Faradila Rahma Fauzi, Restu Ismail Firdaus DamasSeptio Ardiansyah Greg Anggana Lisiantara Greg Anggana Lisiantara Greg Anggana Lisiantara Gunawan, Philip Austin Hanan Rana Putri Zaidi Haniatus Sa’diyah, 13.05.62.0009 Haniatus Sa’diyah, 13.05.62.0009 Hardian Nurul Agustin, 12.05.52.0173 Hardian Nurul Agustin, 12.05.52.0173 Haryanto, M. Y. Dedi Haryanto, Maria Yosaphat Dedi Hascaryo Pramudibyanto Heni Sumiyati, 13.05.52.0171 Heni Sumiyati, 13.05.52.0171 Heri Sutanto Ida Kristiana Ida Nurhayati Ignatia Kusuma Cahyani, 15.05.52.0124 Indira Djanuarti Indri Nur Wakhidati Indri Nur Wakhidati, 12.05.52.0099 Indri Nur Wakhidati, 12.05.52.0099 Intan Isnaeni, 14.05.52.0096 Ira Setiawati Ira Setiawati, Ira Iszardani, Cindy Gustiara Jaeni Jaeni Jannah, Afifatul Khanifah Khanifah Khanifah Khanifah Khotrunida, Alisa Kristiana, Ida Kristiana, Ida Kusuma Wijaya, Dewa Lisiantara, Gregorius Anggana Lulukil Maknun, 14.05.52.0241 Lutfi Surya Kusuma Ma'sum, Muhammad Ali Maryono Maryono Menggalawati, Solechah Dwi Moch Irsad Nabiya, Sabrilla Zunia Nasihin, Ihsan Nenny Ariani Novita Mariana O., Rachmawati Meita Pramesti, Anisa Sekar Putri, Meyda Putri, Septian Eka Rachmawati Meita O. Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Ravenski Nadia Friesta, 13.05.52.0199 Ravenski Nadia Friesta, 13.05.52.0199 Regas, Roshan Retno Ika Sundari, Retno Ika Rizkiyani, Nur Fajriyah Rosza, Rosza Dewanti RR Dewi Handayani Rr. Tjahjaning Poerwati Rufiyad Mawati, Eny Rufiyad Mawati, Eny Safira, Ardisa Septi Anggraeni Septianingrum Nisa Shalina Qinta Pratiwi Sholecha, Falah Nazi' Siti Purwaningsih, 12.05.52.0222 Siti Purwaningsih, 12.05.52.0222 Sri Anugrah Natalina, Sri Anugrah Sri Mulyani, 14.05.52.0283 Sri Sudarsi Srimindari, Ceacilia Srimindarti, Caecilia Srimindarti, Ceacilia Suhadi Suhadi Sulasminingsih, Sulasminingsih Sulastri Sulastri , Sulastri Sulastri Sulastri Sunarto Sunarto Tia Fatmawati, 13.05.52.0082 Tia Fatmawati, 13.05.52.0082 Tiara Diva Permata Tjahyono, Rudi Umi Nur Arofah, 13.05.52.0075 Umi Nur Arofah, 13.05.52.0075 Vina Natasya Wening Tiyas Kusumawati, 12.05.52.0188 Wening Tiyas Kusumawati, 12.05.52.0188 Widyawati Widyawati Winda Plorensia A.P Woro Hestiningsih Yohanes Septo Wahyu Kristiyan, 12.05.52.0201 Yohanes Septo Wahyu Kristiyan, 12.05.52.0201 Youdhi Prayogo Zati Rizka Fadhila, 13.05.52.0227 Zulflrman Hasibuan, M.