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All Journal Kinerja Jurnal Kajian Akuntansi Jurnal Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Jurnal Atma Inovasia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Research Journal of Business Studies
Santy Setiawan
Univ. Kristen Maranatha
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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The Effect of Financial Distress, Company Size, and Audit Quality on the Going Concern Opinion Setiawan, Santy; ., Rapina; Carolina, Yenni; Hidayat, Kevan
KINERJA Vol 25, No 2 (2021): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v25i2.4795

Abstract

Since 2020, the Covid-19 pandemic has affected the Indonesian economy and the company's going concern. Therefore, the purpose of this study is to examine the factors that influence an auditor to issue a going concern opinion about a company, particularly the effect of financial distress, company size, and audit quality. Data was collected from property companies listed on the Indonesia Stock Exchange for three years, from 2018 to 2020, using financial statement data. Furthermore, logistic regression was used as the test tool to determine the effect of the independent variable on the dependent. The results showed that financial distress affects going concern opinion, while company size and audit quality do not.Keywords: Keywords: financial, quality, and going concern
THE IMPACT OF ETHICAL ENVIRONMENT ON BUDGET GAMING BEHAVIOUR Tin, Se; Setiawan, Santy; Christy, Yunita; Debbianita, Debbianita; En, Tan Kwang

Publisher :

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.803 KB) | DOI: 10.31955/mea.v5i1.766

Abstract

Budget gaming behavior has been a concern in the organization for a long time and this dysfunctional behavior is often associated with ethics. This study examines perceptions of the ethical environment and trust as a potential determinant of budget gaming behavior. A survey questionnaire was used to collect data. The sample was drawn from 112 managers in go public manufacturing companies in Indonesia to determine if perceptions of the ethical environment and trust are determinants of budget gaming behavior. The data were analyzed by partial least square. The results indicate that the ethical environment has a positive effect on trust; trust negatively affects the budget gaming behavior; trust significantly mediates the relationship between ethical environment and budget gaming behavior. This study provides a warning for companies to truly concern about the ethical environment because its impact on dysfunctional behavior that causes serious harm to the organization.
Benefits and Challenges of Telework During The Covid-19 Pandemic Saragih, Susanti; Setiawan, Santy; Markus, Teddy; Rhian, Peter
International Research Journal of Business Studies Vol. 14 No. 2 (2021): August-November 2021
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.14.2.129-135

Abstract

During the Covid-19 pandemic, the term work from home (WFH) has been introduced to refer to a work arrangement in which individual can complete their duties while they are at home. While most flexible work arrangements are a preference, work from home is mandatory. Therefore, the impact of WFH during the Covid-19 pandemic needs to be studied. The total respondent of this study is 337 employees, who are works at home during the pandemic. The results showed that the three main benefits employees might gain during WFH are flexibility, more time with family, and less travel time. On the other side, employees struggle to balance their personal and work life, access to websites or software, and limited devices and workspace. Most of the companies are not ready for the WFH scheme though some of them gave support to employees (e.g., quota subsidy). This research gave some essential suggestions for HR managers in designing remote work for the future.
Accounting Students’ Interest in the Auditing Profession in the Digitalization Era Setiawan, Santy; Tin, Se; Meythi, Meythi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 2 (2025): JIAKES Edisi April 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i2.3228

Abstract

The public accounting profession is considered a promising career path, as many companies continue to require public accountants to review their financial statements. This profession has also attracted the attention of accounting graduates and is among the preferred career choices. This study aims to examine gender differences in accounting students’ interest in the profession and the digital skills required to become an accountant. The research method used is a t-test to analyze gender-based differences in interest toward the auditing profession, and qualitative data to explore the digital competencies needed by accounting graduates. The findings indicate that there is no gender-based difference in interest in the auditing profession, and accounting software training is necessary to support graduates in the job market. Keywords: audit profession, digitalization, and gender.
The Pengaruh Audit Operasional Pada Efektivitas Penjualan SSL Chrestella, Amadea; Setiawan, Santy
Jurnal Akuntansi Vol 18 No 1 (2024): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v18i1.4389

Abstract

The purpose of this research is to assess whether SSL's operational audit has been implemented properly, whether SSL's sales targets have been achieved, and whether SSL's operational audit has played a role in supporting the achievement of sales effectiveness. Sales activities are the primary focus of SSL’s operations, with a key objective of increasing sales volume as it directly impacts the company’s profitability. Profitability is vital for business continuity, necessitating the effective functioning of salles activities. Therefore, the role of operational audit is needed to assess the functioning of sales activities. The research employs a causal and descriptive methodology, with the dependent variable being the achievement of sales effectiveness and the independent variable being the operational audit. Data for this study were obtained through direct observation, interviews, questionnaires, as well as documents and written reports. The findings indicate that the operational audit has been implemented properly, SSL's sales targets have been achieved, and there is an influence of the operational audit on the attainment of sales effectiveness.
Organization's Values Perspective to Financial Reporting Rapina, Rapina Rapina; Carolina, Yenni; Setiawan, Santy; Gania, Amanda
Jurnal Kajian Akuntansi Vol 4 No 2 (2020): DESEMBER 2020
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v4i2.4380

Abstract

AbstractThe purpose of this study is to obtain the truth regarding organizations’ financial statements by examining the influence of organizational culture. This is a verification research, with an explanation technique used to determine the factors estimated to affect the variables. The non-probability sampling technique was used to obtain primary data from 65 respondents working in several Indonesia organizations through questionnaires and by observing their accounting and finance divisions. Hypothesis testing in this study uses Structural Equation Modeling (SEM) with the estimation of model parameters using the PLS method (Partial Least Square). The consideration of choosing SEM analysis technique is because the variables involved are unobserved variables and there is a causal relationship between the variables.  According to initial concepts, organizational culture contributes to financial reporting development due to its ability to reflect an organization's specificity and characters. The result showed that organizational culture is the property and guidelines for all individuals in an organization to carry out their duties, and it influences the presentation of financial statements.Keywords: Accounting; Financial reporting; Organizational culture.Abstrak Penelitian ini bertujuan untuk mendapatkan kebenaran melalui pengujian pengaruh budaya organisasi terhadap penyajian laporan keuangan. Jenis penelitian ini bersifat verifikatif dan bersifat penjelas atau kausalitas untuk mengetahui apa dan seberapa jauh faktor-faktor yang diperkirakan mempengaruhi suatu variabel dengan variabel lainnya. Jenis data yang digunakan adalah data primer dengan instrumen kuesioner yang dibagikan pada 65 responden dari beberapa organisasi di Indonesia. Unit observasi pada penelitian ini adalah bagian akuntansi dan keuangan pada tiap organisasi. Teknik pengambilan sampel dalam penelitian ini adalah dengan menggunakan teknik non-probability. Pengujian hipotesis dalam penelitian ini menggunakan Structural Equation Modeling (SEM) dengan penaksiran parameter-parameter model memakai metode PLS (Partial Least Square). Pertimbangan memilih teknik analisis SEM karena variable yang terlibat adalah unobserved variables serta adanya hubungan kausal antar variabelnya.  Menurut konsep dikatakan bahwa budaya organisasi akan memberikan kontribusi yang berarti dalam meningkatkan pelaporan keuangan. Budaya organisasi akan mencerminkan spesifikasi dan karakter suatu organisasi. Budaya organisasi tersebut menjadi milik dan pedoman bagi seluruh lapisan individu yang ada pada suatu organisasi dalam menjalankan tugasnya. Hasil penelitian menunjukkan bahwa budaya organisasi berpengaruh terhadap penyajian laporan keuangan.Kata kunci: Akuntansi; Budaya organisasi; Pelaporan keuangan.
Peningkatan Literasi Keuangan, Efikasi Diri, dan Perilaku Kredit Berisiko melalui Workshop Smart Money Management bagi Mahasiswa Kirirom Institute of Technology, Cambodia Junita, Imelda; Malinda, Maya; Dharmasetiawan, Johannes Buntoro; Joni, Joni; , Meythi; Martusa, Riki; Setiawan, Santy; Rapina; Kuang, Tan Ming; Setyawan, Surya
Jurnal Atma Inovasia Vol. 5 No. 6 (2025)
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/jai.v5i6.12009

Abstract

The Smart Money Management community service program was designed to improve financial literacy, self-efficacy, and reduce risky credit behavior among students at Kirirom Institute of Technology (KIT), Cambodia. In the context of students facing challenges in personal financial management due to lack of knowledge and experience, this program aims to equip them with basic knowledge of financial management through an educational and interactive approach. The implementation method includes delivering materials on the concepts of SMART Goal and Smart Money Management, as well as participatory training activities in the form of frugal living action pictures. The evaluation results showed that the financial literacy score increased from 2.37 to 2.57, and self-efficacy from 3.28 to 3.7, while the perception of risky credit behavior decreased by 0.08 points. In addition, the results of the personal assessment showed an increase in the number of students who had a high understanding of finance from 2 to 7 people. These findings indicate that the program was successful in improving participants' understanding and positive attitudes towards financial management. Thus, this program contributes to strengthening students' ability to make wise financial decisions and fostering a disciplined and independent attitude in managing their finances in the future.
Co-Authors , Meythi Alif Rifky Adilah, Alif Rifky Bulan G. Munthe Chrestella, Amadea Debbianita Dharmasetiawan, Johannes Buntoro Djajadiman Gatot Endah Purnama Sari Gania, Amanda Hidayat, Kevan Joni Joni Junita, Imelda Markus, Teddy Maya Malinda Meythi, Meythi Rapina Rapina . Rapina, Rapina Rapina Rhian, Peter Riadi Wirawan Riki Martusa Se Tin Simon Kusnandar Surya Setyawan Susanti Saragih Tan Kwang En Tan Ming Kuang Yenni Carolina Yunita Christy