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All Journal Behavioral Accounting Journal Jurnal Ilmu Manajemen & Ekonomika Media Ilmiah Akuntansi INQUISITIVE: International Journal of Eonomic Jurnal Global Ilmiah Jurnal Inovasi Global Equity
Wiwi Idawati
STIE Indonesia Banking School
Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Public Health Social Sciences

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ANALISIS EMPIRIS FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT DENGAN ETIKA PROFESI SEBAGAI VARIABEL MODERASI Wiwi Idawati; Shella Rachma Putri
Behavioral Accounting Journal Vol 3 No 2 (2020): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (510.942 KB) | DOI: 10.33005/baj.v3i2.104

Abstract

The purpose of this research is to examine the influence of work experience and audit fees and professional ethics as moderating variables on audit quality. This research is important to do again because of the inconsistency of the results of previous research and the increasing demands of users of financial reports for quality audit reports. Sampling was conducted using simple random sampling method with a sample size of 50 auditors from 17 public accounting firms in South Jakarta. The collection method uses a questionnaire method that is distributed to respondents. The data analysis technique of this research is using multiple regression analysis and moderation regression analysis. The results showed that work experience had an effect on audit quality while audit fees had no effect on audit quality. Professional ethics do not moderate work experience on audit quality, but professional ethics do moderate and weaken audit fees on audit quality. Work experience and audit fees simultaneously affect audit quality.
Analysis of Factors Affecting the Timeliness of Financial Statement Submission Fira Alya Putri; Wiwi Idawati; Dwi Jaya Kirana
Jurnal Ilmu Manajemen dan Ekonomika Vol. 13 No. 2 (2021): Jurnal Ilmu Manajemen dan Ekonomika, Vol. 13, No.2 June 2021
Publisher : Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jime.v13i2.282

Abstract

The purpose of this study to examine the effect of Profitability, Firm Size, Auditor’s Opinion, Reputation of Public Accounting Firm on Timeliness Reporting Financial Statement. In this study Logistic Regression is carried out with significance 5% on 39 sample of mining companies on the IDX during period 2017-2019. Profitability is measured by ROE, Firm Size is measured by ln asset total, Audit’s Opinion and Rep-utation of Public Accounting Firm are measured by dummy variable. This research showed that (1) Profita-bility has no significant effect on Timeliness Reporting Financial Statement, (2) Firm Size has no signifi-cant effect on Timeliness Reporting Financial Statement, (3) Auditor’s Opinion has significant effect on Timeliness Reporting Financial Statement and (4) Reputation of Public Accounting Firm has significant effect on Timeliness Reporting Financial Statement.
Nilai Perusahaan: Leverage, Profitabilitas, serta Ukuran Perusahaan Wiwi Idawati; Irfan Faqih
Media Ilmiah Akuntansi Vol. 9 No. 1 (2021): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (674.316 KB)

Abstract

This seacrh to eximine the effect of leverage, profitability, firm size of firm value. The population in this study is manufacturing companies listed on Indonesia Stock Exchange (IDX) in 2017-2019. The sample method use purposive sampling technique and the result 57 companies were obtaining with 93 observation; however, there are some outlier data that must be issued to obtain data normality assumption. Finally, there are 31 companies and 93 observations that can be as research samples. Hypothesist testing in this search uses fix effect model and multiple regression analysis. The test result obtaining that leverage has no negative effect on firm value, profitability has no positive effect on firm value, firm size has positive effect on firm value in companies listed on Indonesia Stock Exchange (IDX) in 2017-2019.
THE EFFECT OF DIGITAL FINANCIAL, CREDIT RISK, OVERHEAD COST, AND NON-INTEREST INCOME ON BANK STABILITY Wiwi Idawati; Shania Anasthasia Syafputri
INQUISITIVE : International Journal of Economic Vol 3 No 1 (2022): December
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/inquisitive.v3i1.4227

Abstract

ABSTRACT This research aims to find out and analyze the influence of digital finance, credit risk, overhead cost, and non-interest income on the stability of banks from the banking industry included in conventional banks listed on the Indonesia Stock Exchange (IDX) in the period 2016 to 2020. Sample selection uses the purposive sampling method. The number of samples used in this study amounted to 40 Conventional Banks registered IDX. The independent variable consists of Digital Finance measured using dummy variables, namely 1 if the bank launches a mobile banking application and 0 if vice versa, Credit Risk measured using Non Performing Loan (NPL), Overhead Cost measured using overhead expense ratio divided by total assets, and Non-Interest Income as measured by non-interest income ratio divided by total operating income. Furthermore, the study's dependent variable is Bank Stability as measured using Z-scores. This study compares two research results based on the COVID-19 Pandemic period, namely research I before COVID-19 with 2016 to 2019 and research II when COVID19 with only 2020. The results showed that Digital Finance had a positive effect on both studies, Credit Risk had a negative effect on both studies, Overhead Cost had no effect, and Non-Interest Income had no effect on the study period I and negatively on the study period II. Keywords: Digital Finance, Mobile Banking, Credit Risk, NPL, Overhead Cost, Non-Interest Income
Financial, Non-Financial Indicators dan Corporate Governance terhadap Prediksi Financial Distress Perusahaan Sektor Transportasi Dea Syifa; Wiwi Idawati
Media Ilmiah Akuntansi Vol. 11 No. 1 (2023): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v11i1.33

Abstract

Financial distress is a condition where the company experience a deteriorating stage of the financial situation before bankruptcy. This study aimed to prove the influence of financial, non-financial and corporate governance indicators on financial distress in transportation sector listed on the Indonesian Stock Exchange periods 2016-2020. This study used the Springate method (S-score) to measure the level of financial distress. The sample was obtained by purposive sampling method in obtain 21 companies in transportation sector. The data used is secondary data in the form of annual reports from the publication of Indonesia Stock Exchange. Data analysis technique used in this study is multiple linear analysis panel data which is processed using Eviews 10 software. The hypothesis is obtained from previous research and various theories from other sources. The results of this study indicate that interest coverage ratio has a positive influence on financial distress and going concern opinion has a negative influence on financial distress. Meanwhile, long-term debt to equity ratio, age of company, independent board of commissioners, and institutional ownership did not has a influence on financial distress.
Pengaruh Pelayanan Digital dan Pelayanan Konvensional terhadap Kualitas Layanan Bank Papua Cabang Timika Febriani Patricia Goo; Wiwi Idawati; Whony Rofianto; R . Bambang Budhijana
Jurnal Inovasi Global Vol. 4 No. 8 (2026): Jurnal Inovasi Global
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jig.v4i8.580

Abstract

Perkembangan teknologi digital telah mengubah pola layanan perbankan, termasuk di Bank Papua Cabang Timika, sebagai bagian dari transformasi digital sektor jasa keuangan nasional. Namun, masih terdapat tantangan dalam menyeimbangkan pelayanan digital dan konvensional untuk memenuhi kebutuhan nasabah yang beragam, terutama di daerah dengan akses digital terbatas seperti Timika. Persepsi nasabah terhadap efektivitas, kenyamanan, dan keamanan kedua jenis layanan ini perlu dievaluasi untuk meningkatkan kualitas layanan perbankan. Penelitian ini bertujuan untuk menganalisis pengaruh pelayanan digital dan pelayanan konvensional terhadap kualitas layanan Bank Papua Cabang Timika, serta mengidentifikasi kontribusi kedua jenis layanan tersebut dalam meningkatkan kepuasan nasabah. Penelitian ini menggunakan pendekatan kuantitatif dengan desain kausal komparatif. Data dikumpulkan melalui kuesioner yang disebarkan kepada 99 nasabah Bank Papua Cabang Timika dengan teknik stratified random sampling. Variabel penelitian meliputi pelayanan digital (kemudahan akses, efisiensi, dan keamanan), pelayanan konvensional (keandalan, empati, dan daya tanggap), serta kualitas layanan yang diukur berdasarkan dimensi SERVQUAL. Analisis data dilakukan menggunakan metode Structural Equation Modeling berbasis Partial Least Squares (SEM-PLS) dengan bantuan software Smart PLS 4. Hasil penelitian menunjukkan bahwa pelayanan digital dan pelayanan konvensional sama-sama berpengaruh positif dan signifikan terhadap kualitas layanan. Pelayanan konvensional memiliki pengaruh yang lebih kuat (T-statistics = 3,723) dibandingkan pelayanan digital (T-statistics = 2,093). Implikasi praktisnya adalah Bank Papua Cabang Timika perlu meningkatkan kualitas kedua jenis layanan dengan memperkuat keamanan layanan digital serta keterampilan interpersonal petugas untuk layanan konvensional. Kombinasi optimal antara layanan digital dan konvensional dapat menjadi strategi bagi Bank Papua Cabang Timika untuk meningkatkan kepuasan nasabah dan daya saing bank di era digital.
Pengaruh Kualitas Pelayanan terhadap Kepuasan Mitra Perbankan Syariah dan Dampaknya terhadap Loyalitas Mitra (Studi Kasus pada PT Sarana Multigriya Finansial (Persero)) Mapilindo Mapilindo; Wiwi Idawati; Batara Maju Simatupang; Antyo Pracoyo
Jurnal Global Ilmiah Vol. 3 No. 12 (2026): Jurnal Global Ilmiah
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/jgi.v3i12.420

Abstract

Berdasarkan data Badan Pusat Statistik (BPS, 2020), perekonomian Indonesia sebelum pandemi Covid-19 tumbuh sebesar 5,02% pada tahun 2019. Penelitian ini bertujuan untuk menganalisis pengaruh kualitas pelayanan terhadap kepuasan dan loyalitas mitra pada Unit Usaha Syariah (UUS) Perusahaan Pembiayaan Sekunder Perumahan (PPSP). Penelitian ini menggunakan metode kuantitatif dan kualitatif dengan sumber data primer yang diperoleh melalui kuesioner. Analisis data dilakukan menggunakan metode analisis deskriptif, Structural Equation Modeling – Partial Least Square (SEM-PLS), Customer Satisfaction Index (CSI), Customer Loyalty Index (CLI), dan Important Performance Analysis (IPA). Hasil penelitian menunjukkan bahwa kualitas pelayanan memiliki pengaruh positif dan signifikan terhadap kepuasan dan loyalitas mitra UUS PPSP, serta kepuasan mitra memiliki pengaruh positif dan signifikan terhadap loyalitas mitra UUS PPSP. Penelitian ini juga menemukan peringkat indeks kepuasan dan loyalitas mitra UUS PPSP, serta tingkat kinerja dan kepentingan kepuasan mitra UUS PPSP. Berdasarkan hasil analisis PLS-SEM, penelitian mengenai pengaruh kualitas pelayanan terhadap kepuasan dan loyalitas mitra pada Unit Usaha Syariah (UUS) Sarana Multigriya Finansial menunjukkan bahwa dimensi tangibles, responsiveness, dan reliability berpengaruh signifikan terhadap kepuasan mitra, sedangkan assurance dan empathy tidak berpengaruh signifikan.
Analisis Atribute Auditor dan Audit Report Lag Wiwi Idawati
EQUITY Vol 24 No 2 (2021): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v24i2.3525

Abstract

Penelitian ini bertujuan untuk menguji audit report lag dengan  beberapa faktor yang mempengaruhinya seperti komite audit, rotasi audit dan ukuran KAP dengan  ROA dan DER sebagai variabel kontrol pada periode 2018 sampai dengan tahun 2020 pada perusahaan pertambangan. Jenis penelitian adalah kausalitas sedangkan data yang digunakan adalah data skunder  serta alat analisis data menerapkan Eviews 9 sebagai aplikasi dalam penelitian. Populasi  pada perusahaan ini adalah seluruh perusahaan tambang sebanyak 41 dan terdaftar di BEI  selama tahun 2018 sampai dengan 2020 dengan teknik penarikan sampel adalah purposive sampling sebanyak 24 perusahaan.  Hasil penelitian ini menyatakan   rotasi audit  serta ukuran KAP memiliki pengaruh   dan variabel yang tidak memiliki pengaruh terhadap audit report lag yaitu komite audit.
Co-Authors Antyo Pracoyo Batara Maju Simatupang Dea Syifa DWI JAYA KIRANA Febriani Patricia Goo Fira Alya Putri Irfan Faqih Mapilindo Mapilindo Nikomang Ray Ajeng Septina R . Bambang Budhijana Shania Anasthasia Syafputri Shella Rachma Putri Whony Rofianto