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PENGARUH INDEPENDENSI DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT DALAM MENDETEKSI KECURANGAN DAN KEKELIRUAN PELAPORAN KEUANGAN (Studi Empiris Pada Auditor KAP Di Semarang) WAWAN - SETIAWAN; WILLYANTO KARTIKO KUSUMO
Jurnal Dinamika Sosial Budaya Vol 21, No 2 (2019): Desember
Publisher : Universitas Semarang

Public Accounting Profession ( auditors ) are like " two eyes sword ", on the one hand the auditor must consider the credibility and ethics of the profession, but on the other hand also had to face the pressure of clients in a variety of decision-making auditors. If the auditor is not able to resist pressure from clients such as personal stress, emotional or the financial independence of auditors has been reduced and can affect the quality of the audit. This study aims to analyze the influence of empirical evidence and prove the experience, knowledge, long associated with the client, the pressure from the client, the auditor's study of colleagues ( peer review), and non-audit services provided by the Firm to audit quality. The samples are 79 respondents is 18 auditors contained in the firm in Semarang. As for answering the research hypotheses using multiple regression analysis, after testing the classical assumptions. Based on the results of this study concluded that the experience in performing the audit, the auditor's knowledge as well as a study of co-auditors (peer review) has a positive effect on audit quality. So the depth and breadth of knowledge of an auditor as well as more experience in auditing also the presence of a fellow peer auditors , the better the quality of audits conducted.

PELATIHAN MANAJEMEN PRODUKSI DAN KEWIRAUSAHAAN PADA NELAYAN BUDIDAYA RUMPUT LAUT DI KELURAHAN MANGKANG WETAN, KECAMATAN TUGU KOTA SEMARANG Willyanto Kartiko Kusumo; Dwi Widi Pratito
TEMATIK Vol 2, No 1: July 2020
Publisher : TEMATIK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/tmt.v2i1.1831

Peningkatan ekonomi masyarakat melalui pemberdayaan perempuan nelayan pembudidaya rumput laut. Tujuan umum Program PKM ini adalah memberdayakan masyarakat nelayan budidaya rumput laut dalam rangka meningkatkan ekonomi masyarakat. Pemberdayaan masyarakat ini diarahkan untuk meningkatkan produktivitas hasil budidaya rumput laut dalam meningkatkan pendapatan mereka. Cara pemberdayaan berkelanjutan tersebut dapat dilakukan melalui pelatihan akan diberikan mulai dari teknik produksi sampai pada teknik manajemen usaha (kewirausahaan). Metode yang akan diterapkan untuk mencapai tujuan/target program PKM ini adalah pelatihan. Harapannya, melalui program Program PKM ini dapat mengembangkan potensi produk makanan olahan yang berbahan dasar rumput laut serta dapat direalisasikan produktivitas untuk memasuki pasar global. Hasil pengabdian ini adalah adanya respon positif dari para nelayan tentang manajemen produksi dengan fokus pengembangan dalam bidang kewirausahaan, dan dapat meningkatkan pengelolaan produksi rumput laut tiap kelompok, selain itu semakin kuatnya pondasi wirausaha budidaya rumput laut. Evaluasi terhadap tingkat ketrampilan para peserta sangat baik

PELATIHAN MANAJEMEN PRODUKSI DAN KEWIRAUSAHAAN PADA NELAYAN BUDIDAYA RUMPUT LAUT DI KELURAHAN MANGKANG WETAN, KECAMATAN TUGU KOTA SEMARANG Willyanto Kartiko Kusumo; Dwi Widi Pratito
TEMATIK Vol 1, No 2: Desember 2019
Publisher : TEMATIK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/tmt.v1i2.1832

Peningkatan ekonomi masyarakat melalui pemberdayaan perempuan nelayan pembudidaya rumput laut. Tujuan umum Program PKM ini adalah memberdayakan masyarakat nelayan budidaya rumput laut dalam rangka meningkatkan ekonomi masyarakat. Pemberdayaan masyarakat ini diarahkan untuk meningkatkan produktivitas hasil budidaya rumput laut dalam meningkatkan pendapatan mereka. Cara pemberdayaan berkelanjutan tersebut dapat dilakukan melalui pelatihan akan diberikan mulai dari teknik produksi sampai pada teknik manajemen usaha (kewirausahaan). Metode yang akan diterapkan untuk mencapai tujuan/target program PKM ini adalah pelatihan. Harapannya, melalui program Program PKM ini dapat mengembangkan potensi produk makanan olahan yang berbahan dasar rumput laut serta dapat direalisasikan produktivitas untuk memasuki pasar global. Hasil pengabdian ini adalah adanya respon positif dari para nelayan tentang manajemen produksi dengan fokus pengembangan dalam bidang kewirausahaan, dan dapat meningkatkan pengelolaan produksi rumput laut tiap kelompok, selain itu semakin kuatnya pondasi wirausaha budidaya rumput laut. Evaluasi terhadap tingkat ketrampilan para peserta sangat baik

The Role of Whistleblowing Systems and Ethical Culture as Moderation in The Prevention of Financial Reporting Fraud Willyanto Kartiko Kusumo; Nanang Ari Utomo; Purwati Purwati
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2081

The purpose of this study was to analyze the consistency of factors that affect the intention of behavior based on The Theory of Planned Behavior with whistleblowing and ethical culture as a variable of moderation in fraud prevention. The sampling method used is purposive sampling. Respondents consisted of 109 finance/accounting managers from 27 state-owned companies in Semarang. Data analysis was done by structural equation modeling (SEM) based on Partial Least Squares (PLS) with SmartPLS 4.0. The novelty of this study, is first, the addition of whistleblowing and ethical culture as moderation variables, which can affect the intention of behavior in fraud prevention. Second, there is an additional one new independent variable, namely moral commitment, can be a driving factor that adds to the accuracy of predictions of one's behavioral intentions. The results showed that behavioral attitudes, subjective norms, behavioral control and moral commitment have a positive and significant effect on the intention of fraud prevention behavior where the value of t count is greater than T table (>1.64) and p-value is smaller than alpha 5% (0.000 < 0.05). As for the moderation variable, the findings suggest that ethical culture can strengthen the influence of behavioral intentions on fraud prevention. However, whistleblowing does not contribute significantly because employees still have difficulty understandingreporting procedures. Therefore, companies need to strengthen whistleblowing systems with collaboration between departments supported by top management, such as regular internal audits, strict anti-fraud policies, building a culture of transparency and integrity and providing secure reporting channels to improve internal controls, as part of fraud prevention. This research provides an academic contribution in understanding the relationship between various factors that drive behavior in fraud prevention efforts in realizing transparent, accountable and integrity financial governance.

The Role of Whistleblowing Systems and Ethical Culture as Moderation in The Prevention of Financial Reporting Fraud Willyanto Kartiko Kusumo; Nanang Ari Utomo; Purwati Purwati
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2081

The purpose of this study was to analyze the consistency of factors that affect the intention of behavior based on The Theory of Planned Behavior with whistleblowing and ethical culture as a variable of moderation in fraud prevention. The sampling method used is purposive sampling. Respondents consisted of 109 finance/accounting managers from 27 state-owned companies in Semarang. Data analysis was done by structural equation modeling (SEM) based on Partial Least Squares (PLS) with SmartPLS 4.0. The novelty of this study, is first, the addition of whistleblowing and ethical culture as moderation variables, which can affect the intention of behavior in fraud prevention. Second, there is an additional one new independent variable, namely moral commitment, can be a driving factor that adds to the accuracy of predictions of one's behavioral intentions. The results showed that behavioral attitudes, subjective norms, behavioral control and moral commitment have a positive and significant effect on the intention of fraud prevention behavior where the value of t count is greater than T table (>1.64) and p-value is smaller than alpha 5% (0.000 < 0.05). As for the moderation variable, the findings suggest that ethical culture can strengthen the influence of behavioral intentions on fraud prevention. However, whistleblowing does not contribute significantly because employees still have difficulty understandingreporting procedures. Therefore, companies need to strengthen whistleblowing systems with collaboration between departments supported by top management, such as regular internal audits, strict anti-fraud policies, building a culture of transparency and integrity and providing secure reporting channels to improve internal controls, as part of fraud prevention. This research provides an academic contribution in understanding the relationship between various factors that drive behavior in fraud prevention efforts in realizing transparent, accountable and integrity financial governance.

The Effect Of Price And Product Quality On Purchase Decisions With Customer Reviews As An Intervening Variable On Shopee E-Commerce Irene Nathalia Setiawan; Bambang Heriawan; Rusdiana Permanasari; Willyanto Kartiko Kusumo
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 2 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i2.11830

The presence of fast-growing digital technology facilitates the transfer of information and communication in order to be possible. There are even innovations created in order to facilitate buyers and sellers to act as a third party or intermediary in their online transactions, which is the marketplace. In the case of online transactions, the consideration of buyers to the price and quality of products plays an important role in making a purchase. The customer reviews posted in the internet had also been considered as one of the factors that influence customers in making purchases in the Shopee e-commerce website. The approach of quantitative research was applied in this study through the questionnaire survey that was distributed to 100 respondents through Slovin’s formula analyzed using SmartPLS 4.0 software. The main objective of this study is to assess the effect of price and quality of the product in purchase decision-making, wherein the customer review is the intervening variable in the Shopee e-commerce. The findings prove that there is a positive and significant effect of the price and quality of products in the results of research. The price and quality of products significantly affect the performance in a positive manner. The review of expectations also includes positive changes that occur due to consumer society in making improvements

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