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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Bisnis dan Ekonomi Seminar Nasional Aplikasi Teknologi Informasi (SNATI) Jurnal Ilmiah Akuntansi dan Humanika Gorga : Jurnal Seni Rupa Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Harmonia: Journal of Research and Education Students´ Journal of Accounting and Banking AKSES: Jurnal Ekonomi dan Bisnis Proceeding SENDI_U Gondang: Jurnal Seni dan Budaya Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Fokus Ekonomi Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Pantun: Jurnal Ilmiah Seni Budaya Jurnal Ilmiah Edunomika (JIE) Jurnal Bina Akuntansi CITRAWIRA : JOURNAL OF ADVERTISING AND VISUAL COMMUNICATION Jurnal Bisnis Mahasiswa PENA ABDIMAS : Jurnal Pengabdian Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Prabung Seni: Pengkajian dan Penciptaan Seni Pertunjukan Indonesia Accounting Research Journal
Jaeni Jaeni
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences Other

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KEPERCAYAAN MASYARAKAT, PENGETAHUAN PERPAJAKAN, DAN TINGKAT EKONOMI TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI BANGUNAN DENGAN KONTROL PETUGAS KELURAHAN KABUPATEN SLEMAN SEBAGAI VARIABEL MODERATING Ridhan Azka Hani Fanu, 15.05.62.0012; Jaeni, Jaeni
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 research was conducted with the aim to analyze public trust, knowledge of taxation, and economic level to taxpayer compliance in paying property tax with Sub Districts officer control as moderating variable.. The sample used in this study is the taxpayer building 2012-2015 in Sleman District. The method in sample selection in this study using sampling method. The number of samples in this study as many as 100 taxpayers in the district of Sleman. The hypothesis in this study was tested by using multiple linear regression analysis tools.The results showed that: The influence of Public Beliefs and Knowledge Taxation on taxpayer compliance in paying the has a significant positive effect, the influence of Economic Level on Taxpayer compliance in paying PBB in no significant effect. Sub Districts Officers Control strengthens the Communitys Trust on the Taxpayer Compliance in Sleman District. Sub Districts Officers Control does not strengthen Knowledge of Taxation and Economic Level to Taxpayer Compliance in Sleman City.Keywords: Public Trust, Knowledge of Taxation, and Economic Level
FAKTOR–FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2013-2015) Wiwik Ardiani, 13.05.52.0258; Jaeni, Jaeni
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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The purpose of this research was to determine the effect size of the Public Accounting Firm (KAP), the size, growth of client companies, financial distress, turnover manajamen audit opinion, audit fee to the auditor switching. This research uses explanatory study, the research describes the relationship between variables. The type or types of relationships in this study is a causal link between one or more variables. Samples were taken by using purposive sampling technique. Samples were 23 companies from 143 companies listed in Indonesia Stock Exchange in 2013-2015, so that the research data was analyzed totaled 69. To analyze the hypothesis used logistic regresion analysis. The results indicate that firm size, growing of client company, financial distress, audit opinion and audit fee not showed effect on auditor switching. Size of client showed negative and significant effect on auditor switching. Change of management showed positive and significant effect on auditor switching.Keywords: Auditor Switching, Firm Size, Size of Client, Growth of Client Company, Financial Distress, Change of Management, Audit Opinion and Audit Fee
“PENGARUH TIME BUDGET PRESSURE, LOCUS OF CONTROL DAN GAYA KEPEMIMPINAN TERHADAP PERILAKU DISFUNGSIONAL AUDIT DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING DI KANTOR AKUNTAN PUBLIK KOTA SEMARANG” Dwijayanti Rahayu, 14.05.52.0261; Jaeni, Jaeni
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students Journal of Accounting and Banking

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Abstract

Dysfunctional audit behaviour is deviates behaviour from audit standards on doing audit assignments that can reduce audit quality. Dysfunctional audit behaviour can be reduced by knowing the caus factors which is from internal individu auditors. This study aims to examine the effects of time budget pressure, lcus of control, and leadership style to dysfunctional audit behaviour with organization commitment as intervening variable.Populations from this study is all of auditors who worked at audit firm in Semarang. The sample collected with convenience sampling method with total sample 98 auditors. Primary data was collected by distributing questionnaires to the responden. Data analysis using path analysis. The results from this study there is time budget pressure and locus of control has negative significant relationship on organizational commitment, positive significant relationship between leadership behavior and organizational commitment, positive significant relationship between time budget pressure and dysfunctional audit behaviour, positive not significant relationship between locus of control and dysfunctional audit behaviour while leadership behaviour and organizational commitment has no effects on dysfunctional audit behaviour. It was also found that there is no effect of mediation between time budget pressure, locus of control and leadership behaviour through organizational commitment towards dysfunctional audit behaviour.Keywords:time budget pressure, locus of control, leadership behaviour, organizational commitment and dysfunctional audit behaviour.
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT (Studi Empiris Pada Auditor BPKP Perwakilan Provinsi Jawa Tengah) Purwoko Setya Nugroho, 12.05.52.0014; Jaeni, Jaeni
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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This study aims to examine and analyze empirically the effect of independence, integrity, professionalism, competence, objectivity and compliance with the code of conduct on audit quality in auditor BPKP Representative of Central Java province. The population used in this study are all auditor BPKP Representative of Central Java province, amounting to 229. Based on the formula Slovin obtained a sample of 71 auditors. The selected sample is the auditor of public sector who have passed education and training JFA (Functional Auditor). The sampling technique convenience sampling method that is simple sample form is done by selecting a free sample according to the needs of researchers. In this study, the dependent variable used is the quality of the audit. For independent variables consist of independence, integrity, professionalism, competence, objectivity and adherence to a code of ethics. To analyze the hypothesis used multiple linear regression analysis. The results showed that the independence, integrity, professionalism, competence, objectivity and compliance code of conduct positive and significant effect on audit quality.  Keywords:  Independence, Integrity,Profesiomalisme, Competence, Objectivity, Code Compliance, Quality Audit
PENGARUH PEMAHAMAN PENGETAHUAN PAJAK, KUALITAS PELAYANAN, SANKSI PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN MEMBAYAR PAJAK UMKM DI SEMARANG (Studi Empiris Pada Wajib Pajak Badan Yang Terdaftar Di KPP Pratama Dan KPP Madya Di Semarang) Nur Laila Hasna, 12.05.52.0062; Jaeni, Jaeni
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 aims to examine and analyze the effect of Understanding tax knowledge, Quality of Service, tax penalties, and Consciousness Taxpayer, to compliance of SMEs registered to pay tax on STO and KPP Madya Semarang either partially or simultaneously. The study population is the entire tax professionals who work in the company SME in Semarang, while the sample population is eligible study of 124 respondents. The process of collecting data from respondents was conducted by distributing questionnaires to 130 taxpayer with incidental sampling technique. Test instruments used are validity and reliability. Test requirements analysis using normality test, multicollinearity, heteroscedasticity test and autocorrelation. Data were tested using multiple linear regression, the determinant test, F test (Goodness of Fit), and hypothesis testing using T test.Keywords: Understanding Of Tax Knowledge, Quality Of Service, Tax Penalties, A Taxpayer Awareness, Adherence To Pay Taxes
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN/KOTA PROVINSI JAWA TENGAH TAHUN 2009-2013 Rosyid Adhi Santoso, 10.05.52.0103; Jaeni, Jaeni
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 GDP, inflation, population and the number of hotels to revenue (PAD) in the District / City Central Java. Source of data used are secondary data obtained from BPS Central Java during the years 2009 to 2013. Data were analyzed using multiple linear regression models is to determine each of the independent and dependent variable either simultaneously or partially. The results showed that each variable has the same effect of variable Gross Regional Domestic Product (GDP) inflation, and the number of hotel significant positive effect on local revenue (PAD), while the number of people positive effect on local revenue (PAD).Keywords: PAD, GDP, Inflation, Population, Number Of Hotels
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM, TERHADAP BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI VARIABEL PEMODERASI (Studi Pada Pemerintah Kabupaten/Kota di Jawa Tengah) Eka Sri Wahyuni, 14.05.52.0295; Jaeni, Jaeni
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students Journal of Accounting and Banking

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This study aims to analyze empirically about the influence of local revenue (PAD), general allocation fund (DAU), to capital expenditure with economic growth (PE) as moderator variable at Regency and City in Central Java Province 2013-2016. Economic Growth in this study is proxied with Gross Regional Domestic Product (GRDP). Population in this research is all Regency and City in Central Java Province. This research data in the form of secondary data in the form of Realization Report of APBD and Central Java Province PDRB table year 2013-2016. The analysis technique usedis Moderated Regression Analysis (MRA). The data that have been collected is analyzed first by testing the classical assumption and then done hypothesis testing with SPSS 19.0. Based on the results of research can be concluded that the Original Revenue does not affect the Capital Expenditure. General Allocation Funds have a significant positive effect on Capital Expenditure. The direction of the regression coefficient is positive, meaning that the increase of General Allocation Fund will increase Capital Expenditure. Economic growth has no effect on Capital Expenditure. Economic growth does not moderate the relationship of the Original Revenue with Capital Expenditure. Economic growth does not moderate the relationshipof general allocation funds with Capital Expenditures.Keywords: Local Revenue, General Allocation Fund, Capital Expenditure and Economic Growth
FAKTOR PENENTU KUALITAS AUDIT (STUDI EMPIRIS PADA KAP DI KOTA SEMARANG) Andreas Deska Trianto, 13.05.52.0040; Jaeni, Jaeni
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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This study aims to determine the influence of competence, independence, accountability, time budget pressure, due professional care, task complexity and professional skepticism on audit quality at Public Accounting Firm in Semarang City. The population for this study is all of the auditors who work in Public Accounting Firm in Semarang City. The sampling was done by using convenience sampling method and the number of samples were 71 respondents. The data source is the main data. The method of data collection is done by using questionnaires which delivered directly to the Public Accounting Firm in Semarang City. The method of data analysis used is multiple regression analysis, with the audit quality as dependent variable and competence variable, independence, accountability, time budget pressure due professional care, task complexity and professional skepticism as an independent variable. The results concluded that independence, accountability, time budget pressure, task complexity and professional skepticism have an influence on audit quality. While the competence and due professional care does not influence the quality of the audit.Keywords: Audit Quality, Competence, Independence, Accountability, Time Budget Pressure, Due Professional Care, Task Complexity and Professional Skepticism
PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL TERHADAP PERILAKU ETIS PROFESI AUDITOR DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA BPKP PERWAKILAN PROVINSI JAWA TENGAH) Arti Setiyani, 13.05.52.0245; Jaeni, Jaeni
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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This study examines the effect of intellectual intelligence, emotional intelligence, spiritual intelligence on auditor behavior with locus of control as a moderation variable. Respondents in this study are the auditors in BPKP Central Java Province. The number of auditors who menjadisampelpenelitiadalah 81 of 170 auditors registered in BPKP Central Java. Method of determining the sample used is to use convenience sampling, while the method of data processing used research is analysis multiple regression and moderated reggresion moderated (MRA). The results showed that intellectual intelligence has no effect on ethical behavior, emotional intelligence has positive effect on ethical behavior, spiritual intelligence has positive effect on ethical behavior, locus of control has positive effect on ethical behavior, and locus of control bias moderate intellectual intelligence relation, emotional intelligence, spiritual intelligence to the auditors ethical behavior Keywords: intellectual intelligence, emotional intelligence, spiritual intelligence, ethical behavior, locus of control
“PENGARUH SELF-EFFICACY DAN TEKANAN KETAATAN TERHADAP AUDIT JUDGMENT DENGAN KOMPLEKSITAS TUGAS SEBAGAI VARIABEL MODERASI” (Studi Kasus Pada Kantor Akuntan Publik di Kota Semarang) Niken Ajeng Pertiwi, 14.05.52.0142; Jaeni, Jaeni
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students Journal of Accounting and Banking

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This study aims to examine and analyze the effect of self-efficacy, obedience pressure and task complexity on audit judgment. In this study also tested the effect of moderation of task complexity on audit judgment. The population in this study was the auditors who work on a public accouunting firm in the city of Semarang. Sample selection method used was convenience sampling with a total of 101 questionnaires that can be processed. The data analysis technique used is test the value of the absolute difference. Based on the results of tests performed can be seen that the self-efficacy and obedience pressure positive effect, task complexity negative effect on audit judgment. The complexity of the task weakens the effect of self-efficacyand reinforces the effect of obedience pressure on audit judgment made.Keyword: self-efficacy,obedience pressure, task complexity and audit judgment
Co-Authors 07.05.52.0153 Syifa Budi Hananto 0725030008 Diacz Pradiani. S 0725030069 Danang Rahudiono 08.05.52.0012 Dina Oktafiya 08.05.52.0046 Ferza Rizky Pandeskawira 08.05.52.0063 Yayan Amri Wijaya 08.05.52.0092 Siti Musyarofah 08.05.52.0128 Catur Santoso 08.05.52.0186 Ahmad Ghofar Fanani 08.05.52.0189 Daniel Akbar 0835030706 Dewi Ariyana 09.05.52.0032 Siti Mutiah 09.05.52.0041 Rachmawati Khoirina 09.05.52.0046 Atik Alisti Permitasari 09.05.52.0050 Ary Dwi Prasetyo 09.05.52.0058 Arif Ardiansyah 09.05.52.0154 Santi Eka Tita Riani, 09.05.52.0154 09.05.52.0160 Nurulia Anis Ruswita 10.05.52.0031 Ivantunus Jehuni, 10.05.52.0031 10.05.52.0062 Jevi Wulan Yuliana 10.05.52.0065 Dwi Okto Imtichanah 10.05.52.0103 Rosyid Adhi Santoso, 10.05.52.0103 10.05.52.0104 Habibi Anggoro Kusumo 10.05.52.0179 Muhammad Fadhlullah 10.05.52.0188 Dewi Puspita Sari 11.05.52.0040 Wahyuning Retno Pawitrasari, 11.05.52.0040 11.05.52.0055 Azalika Milati, 11.05.52.0055 12.05.52.0062 Nur Laila Hasna, 12.05.52.0062 12.05.52.0071 Fitri Wahyu Nisviana, 12.05.52.0071 12.05.52.0082 Erni Riana Wulansari, 12.05.52.0082 12.05.52.0180 Gadis Trianita Hening, 12.05.52.0180 Achmad Badjuri Achmad Badjuri Amalia nurqaidah Amalia Yudhanti, 12.05.52.0157 Amalia Yudhanti, 12.05.52.0157 Amy Sintia Dewi, 13.05.62.0029 Amy Sintia Dewi, 13.05.62.0029 Andreas Deska Trianto, 13.05.52.0040 Andreas Deska Trianto, 13.05.52.0040 Angelia Irma Yunita, 14.05.62.0019 Anggana L, Greg. Anggi Pratiwi, 14.05.52.0131 Anisa Munasifah, 14.05.52.0193 Anisa Munasifah, 14.05.52.0193 Arief Himmawan Dwi Nugroho Arti Setiyani, 13.05.52.0245 Arti Setiyani, 13.05.52.0245 Atikasari, Dewi Ayu Kurnia, Alifia Cahyani, Magfi Redia Ceacilia Srimindarti Charellin Vita Miranda, 12.05.52.0243 Charellin Vita Miranda, 12.05.52.0243 Ditya, Cahya Anin Dwijayanti Rahayu, 14.05.52.0261 Dwijayanti Rahayu, 14.05.52.0261 Eka Sri Wahyuni, 14.05.52.0295 Eka Sri Wahyuni, 14.05.52.0295 Eka Yuliyanti Ernawati Ernawati Ernawati, 15.05.52.0097 Evi Tiara Dewi, 13.05.52.0081 Evi Tiara Dewi, 13.05.52.0081 Fauzy Arie Sandy, 14.05.52.0031 Febrilian, Tiffany Nabila Fifie Silmi Zakiyah Fitri Romadhoni, 14.05.52.0103 Flourencia Claudia Kristiawan, 13.05.52.0033 Flourencia Claudia Kristiawan, 13.05.52.0033 Ganjar Zamzam Budaya, 14.05.52.0289 Greg Anggana Lisiantara Greg. Anggana L Hadi, Teguh Parmono HaulaRizqiMonadia, 14.05.62.0002 Hemas Citra Maharani Imelda Adhistya Kusuma Dewi, 13.05.52.0085 Imelda Adhistya Kusuma Dewi, 13.05.52.0085 Irvan Agy Pranandika Kartika Andi Khanifah Khanifah Khesa Widhastama, Valentina Adventa KHOIRUN NISAK Khoirun Nisak, 15.05.52.0121 Lisiantara, Gregorius Anggana Lorenza Aryatama, 14.05.52.0293 Maulana, Dondi meifiani Meifiani Nur Istiqomah Monita Precillia Muhammad Ali Ma’sum Niken Ajeng Pertiwi, 14.05.52.0142 Niken Ajeng Pertiwi, 14.05.52.0142 Nova Ayu Damayanti, 13.05.52.0116 Novi Safitri Novianti Mugi Rahayu, 16.05.62.0024 Oktavianti, Yeni Sari Pancawati Hardiningsih Permata, Permata Pradita Selviarini, 14.05.52.0279 Pranadita, Pranadita Prima Rohardian Sari Purwoko Setya Nugroho, 12.05.52.0014 Purwoko Setya Nugroho, 12.05.52.0014 Rachmawati Meita Oktaviani Rahayu, Tasya Sukma Rahmania Mustahidda Ratih Dewi Dewantari, I6.05.62.0004 Ridhan Azka Hani Fanu, 15.05.62.0012 Ridhan Azka Hani Fanu, 15.05.62.0012 Riskawati Nurul Maulidiyah, 16.05.62.0021 Rizki Armanda, 11.05.52.0125 Rizki Armanda, 11.05.52.0125 Saktiyana Nurcahyani Sari Rahmadhani Sari, Prima Rohardian Selo Sulistyo, Selo Sri Suning Kusumawardani Sukmawati Saleh Sunarto Sunarto Tirza Amelia Hestiwardani, 14.05.52.0085 Toifatul Hanik, 12.05.52.0138 Toifatul Hanik, 12.05.52.0138 Tri Retno Ningsih, 12.05.52.0244 Tri Retno Ningsih, 12.05.52.0244 Wahyu Aprilia, 13.05.52.0206 Wahyu Aprilia, 13.05.52.0206 Wiwik Ardiani, 13.05.52.0258 Wiwik Ardiani, 13.05.52.0258 Yolanda Esperanza Nugroho, 13.05.52.0035 Yolanda Esperanza Nugroho, 13.05.52.0035 Yuditiyani, Yuditiyani Zakiyah, Fifie Silmi Zati Rizka Fadhila, 13.05.52.0227