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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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DETERMINAN AUDIT JUDGMENT (Studi Kasus pada Pemeriksa BPK RI Perwakilan Provinsi Jawa Tengah) Imelda Adhistya Kusuma Dewi, 13.05.52.0085; 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 study aims to analyze the influence of auditor experience, gender, pressure of obedience, time budget pressure, task complexity, auditor seniority level, and auditors knowledge on audit judgment at BPK RI Auditors of Central Java Province. The population in this study are all examiners who work at the Audit Board (BPK) RI Representative of Central Java. Sampling was counducted using a convenience sampling method and the number of samples were 90 respondents. The primary data retrieval method used is questionnaire method. Data were analyzed using multiple linear regression method. The result of the research shows that auditors knowledge has a significant positive effect on audit judgment, gender and task complexity having a significant negative effect on audit judgment. While the experience of the auditor, the pressure of obedience, the pressure of the time budget, and the degree of auditor seniority have a positive effect is not significant on audit judgment.Keywords: Experience of Auditor, Gender, Pressure of Obedience, Time Budget Pressure, Task Complexity, Degree of Auditor Seniority, Auditors Knowledge, Audit Judgment
DETERMINAN TERHADAP KINERJA AUDITOR SEKTOR PUBLIK PADA INSPEKTORAT PROPINSI JAWA TENGAH Badjuri, Achmad; Jaeni, Jaeni
Proceeding SENDI_U 2018: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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Abstract

Penelitian ini untuk menguji dan menganalisis pengaruh integritas, obyektivitas, kerahasiaan, kompetensi, independensi, kepuasan kerja dan etika profesi terhadap kinerja auditor. Analisis menggunakan regresi linierberganda. Pengumpulan data menggunakan kuesioner dengan skala pengukuran menggunakan skala likert 1-5. Objek penelitian adalah aparat Inspektorat Provinsi Jawa Tengah. Jumlah sampel dalam penelitian ini adalah 55 responden. Hasil penelitian menunjukkan bahwa integritas, obyektivitas, kerahasiaan, kompetensi, independensi, kepuasan kerja dan etika profesi berpengaruh positif signifikan terhadap kinerja auditor.
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 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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Abstract

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
PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALIITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (STUDY EMPIRIS PADA BPKP SEMARANG) Fitri Wahyu Nisviana, 12.05.52.0071; 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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The objectived of this reserarch to empirically analyze the influence of competency and independency on audit quality, and to the influence of competency and independency to audit qualityncy is moderated by auditor ethics, especially in the internal auditor (APIP) working in BPKP Semarang. The population in this research are all auditors who worked on the BPKP in Semarang. Sampling was conducted using a purposive sampling method and number of samples of 73 respondents. Primary data collection method used is questionnaire method. The data are analyzed by using technical analy Moderate Regression Analyze ( MRA ).The result indicate the competence of auditors significant positive effect on the quality of auditors, Interaction competence of auditors with auditors ethics as a moderating variable significant negative effect on the quality of auditors,the auditor’s independence significant positive effect on the quality of auditors, Interaction independence of auditors with auditors ethics as a moderating variable significant positive effect on the quality of auditors.Keywords: Competency, Independency, Auditors Ethics, Quality Of Audit
ANALISIS FAKTOR - FAKTOR YANG BERPENGARUH TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan - Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012 - 2014) Erni Riana Wulansari, 12.05.52.0082; 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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Abstract

This study is a study that examined the effect of corporate financial reporting to the audit delay. Audit delay is the open interval of number of days from the year end to the date recorded as the opinion signature date in the auditor’s report. In this study, the sampels used by 693 companies that listed on the Indonesian Stock Exchange in the year 2012 to 2014. Sampels choosed by purposive sampling method. In this study, the dependent variabel is audit delay. And the independent variables are profitability, solvability, firm size, auditor’s opinion, public accountan size, auditor’s gender, profit and loss of the firm, and audit committee. The results indicate that firm size, auditor’s opinion, profit & loss, and audit committe showed negative effect on audit delay. Auditor’s gender showed positive effect on audit delay.Profitability, solvabilty, and public accountant size have no effect on audit delay.Keywords: Audit Delay, Profitability, Solvability, Company Size, Auditor’s Opinion, Public Accountant Size, Auditor’s Gender, Profit And Loss Of The Company, Audit Committee
DETERMMINAN DISFUNGSIONAL AUDIT (Studi Empiris Pada Kantor Akuntan Publik Di Jawa Tengah) Gadis Trianita Hening, 12.05.52.0180; 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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Abstract

The research objective was to examine the influence of locus of control eksternal, the auditor's performance, organizational commitment, time budget pressure, and the dignity of the dysfunctional audit on Public Accounting Firm (KAP) in Central Java. The sample in this study is contained in the auditor Public Accounting Firm (KAP) in Central Java. The sampling technique using a convenience sampling, the latest data the number of auditors, both in the level of junior, senior, and the manager can not be known with certainty. Methods of data analysis using multiple linear regression analysis. The results showed that the locus of control eksternal and time budget pressure positive and significant effect on the behavior of dysfunctional audit. Performance auditors showed that the influence of the negative and not significant to audit dysfunctional behavior. While the commitment of the organization to have a significant negative effect on the behavior of dysfunctional audit. And self-esteem showed positive and significant impact on the behavior of dysfunctional audit.Keywords: Locus Of Control Eksternal, The Auditor's Performance, Organizational Commitment, Time Budget Pressure, Self-Esteem, Dysfunctional Audit
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Toifatul Hanik, 12.05.52.0138; 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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The purpose of this study was to determinate the effect of profitability, leverage, liquidity, size, growth, cash position, invesment oppportunity set, managerial ownership on the dividen policy of manufacturing companiesin indonesia stock exchang. This study used quantitative research is to use the indonesia capital market directory manufacturing companies in indonesia stock exchange during the periode 2012-2014 and found 144 companies, while only 22 companies that qualify. The sampling method in this study using purposive sampling ans using regression analysis techniques berganda. Based on the result of the analysis showed that the profitability, growth, cash position, Invesment opportunity set but no significant positive effect on dividen policy. Liquidity and managerial ownership but no significant negative effect on dividen policy. Leverage negative and significant effect on dividen policy. Size positive and significant effect on dividen policy. Keywords: Dividen Policy, Profitabolity, Liquidity, Leverage, Size, Growth, Cash Potition, invesment Opportunity Set, Managerial Ownership
FAKTOR - FAKTOR YANG MEMPENGARUHI KINERJA AUDITOR (Studi Empiris Kantor Akuntan Publik Di Kota Semarang) Amalia Yudhanti, 12.05.52.0157; 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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Abstract

This study aimed to examine the effect of audit structure, role conflict, role ambiguity, understanding of good governance, leadership style, cultural organizations, organizational commitment and the complexity of the tasks that directly affect 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 purposive sampling method and the total sample of 79 respondents. Primary data collection method used is the questionnaire. Data were analyzed using multiple linear regression model. The results showed that the conflict of roles, understanding of good governance and leadership style not significant effect on the performance of auditors. While the audit structure, unclear roles, organizational culture, organizational commitment and the complexity of the task significant effect on the performance of auditors.Keywords: Audit Structure, Role Conflict, Role Ambiguity, Understanding Good Governance, Leadership Style, Organizational Culture, Organizational Commitment, Task Complexity and Performance Auditor
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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Abstract

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
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