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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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FAKTOR PENENTU MINAT MAHASISWA AKUNTANSI BERKARIER SEBAGAI AKUNTAN PUBLIK Nova Ayu Damayanti, 13.05.52.0116; 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

Some types of careers that can be run by accounting students after becoming a graduate are as a Public Accountant, Educator Accountant, Corporate Accountant, Government Accountant, and others. The purpose of this research is to know the interest of accounting career students as public accountant based on the factors of financial reward, professional training, professional recognition, social values, work environment, job market consideration, and personality. This study was conducted on accounting students who are in UNDIP, UNNES, UDINUS, and UNISBANK with the number of respondents as many as 150 people. The data used in this study is the primary data obtained through the distribution of questionnaires. This study uses multiple regression analysis with the aim to find out how the factors that influence the interest of accounting students as a career accountant public. The results of this study indicate professional training, professional recognition, work environment, job market  considerations, and personalities have a significant positive effect on the interest of accounting students as a career accountant public. Social Values positively insignificant effect on the interest of accounting students career as a public accountant. While the financial rewards negatively affect no significant interest in accounting students career as a public accountant.Keywords: Financial Awards, Professional Training, Professional Recognition, Social Values, Work Environment, Job Market Considerations, and Personalities
FAKTOR–FAKTOR YANG MEMPENGARUHI AUDIT DELAY DAN DAMPAKNYA TERHADAP AUDITOR SWITCHING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2012-2015) Flourencia Claudia Kristiawan, 13.05.52.0033; 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

The purpose of this research was to determine the effect firm size profit and loss, audit opinion, and size of public accounting firm to the auditor delay and its impact on 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 34 companies from 130 companies listed in Indonesia Stock Exchange in 2012-2015, so that the research data was analyzed totaled 136. To analyze the hypothesis used multiple linier regression and logistic regresion analysis. The results indicate that Audit opinion and profit and loss showed negative and significant effect on audit delay. firm size and size of the public accounting firm not showed effect on audit delay. Audit delay showed positive effect on auditor switching.Keywords: Auditor Switching, Audit Delay, Firm Size, Profit and Loss, Audit Opinion and Size of The Public Accounting Firm
PENGARUH INDEPENDENSI, KOMPETENSI, DAN PROFESIONALISME TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris pada Auditor Internal BPKP di Jawa Tengah) Yolanda Esperanza Nugroho, 13.05.52.0035; 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 aimed to examine the effect of independency, competency,and profesionalisme on audit quality which auditor ethics is moderated. Especially in teh internal auditor working on the BPKP in Central Java. The population in this study were all auditors working on the BPKP in Central Java. Sampling was done using method random sampling which Disproportionate stratified random sampling and sample size were 72 respondents. The primary data collection method used survei method was used a questionnaire . Data were analyzed using technical analyze Moderate Regression Analyze (MRA). The result showed that the independency, competency, and profesionalisme affect the quality of the audit. And for moderation variable between independency and auditors ethics influence to quality of audit. While competency variable and profesionalisme variable with auditor ethics have no effect on quality audit.Keywords: Independency, Competency, Profesioalisme, Auditors Ethics, Quality of Audit
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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Abstract

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 auditor's ethical behavior Keywords: intellectual intelligence, emotional intelligence, spiritual intelligence, ethical behavior, locus of control
DETERMINAN AUDITOR SWITCHING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2015-2016) Fitri Romadhoni, 14.05.52.0103; 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

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, tenure audite 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 60 companies from 120 companies listed in Indonesia Stock Exchange in 2015-2016, so that the research data was analyzed totaled 60. To analyze the hypothesis used logistic regresion analysis. The results indicate that firm size, growing of client company, financial distress, Change of management, audit opinion and tenure audit not showed effect on auditor switching. Size of client showed negative and significant effect on auditor switching.Key words: Auditor switching, Firm size, Size of client, Growth of client company, Financial distress, Change of management, Audit opinion and Audit Tenure
“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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Abstract

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
PENGARUH BELANJA MODAL DAN DANA PERIMBANGAN TERHADAP PERTUMBUHAN KINERJA KEUANGAN DAERAH DENGAN PENDAPATAN ASLI DAERAH SEBAGAI VARIABEL INTERVENING (Studi Kasus pada Kabupaten dan Kota di Provinsi Jawa Tengah Tahun 2014-2016) Anisa Munasifah, 14.05.52.0193; 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

The research aims to examine the effect of Capital Expenditure and Balancing Fund on Financial Performance Growth with Local Original Income as intervening variable. Population in this research is all Regency and City in the Central Java Province. The data used are secondary data derived from Report on Realization of Regional Revenue and Expenditure Budget of Central Java Province in 2014- 2016. The sampling method was conducted using census method. The analytical methods used are descriptive statistics, classical assumption test, multiple linear regression, and path analysis. The result of this research is Capital Expenditure and Balancing Fund havepositive and significant influence to the Original Revenue, Local Revenue have a positive and significant impact to financial performance growth (financing capability ratio), Local Revenue has a positive and insignificant effect on the growth of financial performance (expenditure efficiency ratio), Capital Expenditure directly influence against the growth of financial performance, but indirectly capital expenditure through the original revenue does not affect the growth of financial performance (financing capability ratio), then Capital Expenditure can influence directly or indirectly to the Growth of Financial Performance (the ratio of the efficiency of budgetary expenditure) through the Local Revenue, the Balance Fund can directly and indirectly affect the Financial Performance Growth (the ratio of financing capability and the ratio of the efficiency of budget expenditure) through the Original Revenue.Keywords: Capital Expenditure, Balancing Fund, Local Original Income and Local Financial Performance
“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.
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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Abstract

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
LIKUIDITAS SEBAGAI PEMODERASI PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP KEBIJAKAN DIVIDEN (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2013 - 2016) Tirza Amelia Hestiwardani, 14.05.52.0085; Jaeni, Jaeni
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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This study aimed to determine the effect of profitability, leverage, and liquidity on dividend policy, Determine the effect of profitability and leverage on dividend policy with liquidity as moderating variable. The population in this study are all companies listed on the Indonesia Stock Exchange in 2013 until 2016. The sample of this study was taken by using purposive sampling technique, so that these were 192 companies got for this study. Data analysis tools used in this research is multiple linear regression analysis and Moderate Regression Analysis (MRA). The results showed that the profitability has significantly positive influence on dividend policy, while leverage has significantly negative affect on dividend policy, and liquidity has significantly negative influence on dividend policy, liquidity is not able to moderate the profitability on dividend policy, and liquidity is able to moderate the leverage on dividend policy. Keywords : Profitability, Leverage, Liquidity, Dividend Policy.
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