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All Journal Jurnal Ilmiah Telaah Manajemen Jurnal Mahasiswa Pasca Sarjana Students´ Journal of Accounting and Banking Proceeding SENDI_U Aptisi Transactions on Management Magisma: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) EconBank : Journal Economics and Banking Jurnal MENTARI: Manajemen, Pendidikan dan Teknologi Informasi Blockchain Frontier Technology (BFRONT)
Widhy Setyowati
Universitas STIKUBANK Semarang
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Mathematics Social Sciences Other

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PENGARUH INDEPENDENSI, PENGALAMAN, OBJEKTIVITAS DAN KOMPETENSI TERHADAPKUALITAS AUDIT DENGAN ETIKA AUDITORSEBAGAI VARIABEL MODERASI(Studi Pada KAP di Semarang) Anis Maghfiroh, 14.05.52.0157; Setyowati, Widhy
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

Audit quality is the quality of the work of an auditor who is shown with a reliable report of the results of the examination. Audit quality is influenced by various factors such as independence, experience, objectivity, competence and auditor ethics. This study aims to examine the influence of independence, experience, objectivity and competence on audit quality with auditor ethics as a moderation variable. The population in this study are all auditors who work in Public Accounting Firm in Semarang. Sampling was done by using purposive sampling method and obtained a sample of 81 respondents. The method of collecting primary data was conducted through survey method using questionnaire. The data obtained were analyzed using multiple linear regression model and using residual test to test the effect of moderation variable by SPSS 24.0. The results of this study show that independence, experience and competence have a positive and significant impact on audit quality while objectivity has positive and insignificant effect on audit quality. The ethics of the auditor does not moderate the influence of independence, experience, objectivity and competence on audit qualityKeywords: independence, experience, objectivity, competence, auditor ethics and audit quality
“PENGARUH PERSEPSI ETIS, PENGALAMAN AUDITOR, TEKANAN KETAATAN DAN KOMPLEKSITAS TUGAS TERHADAP KUALITAS AUDIT JUDGMENT” Dea Bilgis Pangesti, 14.05.52.0189; Setyowati, Widhy
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 research aims to determine and assess the influence of ethical perceptions, experience auditor, pressure of obedience and the complexity of the task of audit quality judgment. The independent variables in this study are ethical perceptions, auditor experience, compliance pressure, and task complexity. The population of this study is all auditors who work at Public Accounting Firm in Semarang. Sampling is done by using purposive sampling method and the number of samples as much. The primary data retrieval method used is questionnaire. This research data analysis methods using the multiple linear regression analysis by SPSS 24.0. The results showed significant and significant ethical perceptions on audit quality assessment, then the pressure of negative and significant compliance to audit assessment. Audit experience and complexity of negative audit tasks are not significant to the quality of audit judgment.Keywords:       Audit Quality Judgment, ethical perceptions, auditor experience, pressure of obedience, task complexity
PENGARUH PERSEPSI ETIS, PENGALAMAN AUDITOR, TEKANAN KETAATAN DAN KOMPLEKSITAS TUGAS TERHADAP KUALITAS AUDIT JUDGEMENT Pangesti, Dea Bilgis; Setyowati, Widhy
Proceeding SENDI_U 2018: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh persepsi etis, pengalaman auditor, tekanan ketaatan dan kompleksitas tugas terhadap kualitas audit judgement. Variabel independen dalam penelitian ini terdiri dari pengaruh persepsi etis, pengalaman auditor, tekanan ketaatan dan kompleksitas tugas Populasi penelitian ini adalah semua auditor yang bekerja pada Kantor Akuntan Publik di Semarang. Pengambilan sampel menggunakan teknik purposive random sampling, dengan sampel sejumlah 81. Data primer diperoleh dengan menggunakan kuesioner. Penelitian ini menggunakan metode analisis data regresi linier berganda dengan bantuan SPSS 24.0. Hasil penelitian menunjukkan bahwa persepsi etis berpengaruh positif signifikan terhadap kualitas auditjudgement dan tekanan ketaatan berpengaruh negative sifnifikan terhadap kualitas audit judgement. Pengalaman auditor dan kompleksitas tugas berpengaruh negative tidak signifikan terhadap kualitas audit judgement.
PENGARUH PEMBERDAYAAN PEGAWAI DAN KARAKTERISTIK PEKERJAAN TERHADAP KINERJA PEGAWAI DENGAN MEDIASI IKLIM ORGANISASI PADA SEKRETARIAT DAERAH KABUPATEN PEKALONGAN Isrorina, Isrorina; Setyowati, Widhy
Jurnal Ilmiah Telaah Manajemen Vol 6 No 1 (2009): vol. 6 No. 1 2009
Publisher : Jurnal Ilmiah Telaah Manajemen

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Abstract

This Research havea purpose to explain the influence at enableness of officer And job characteristic to officer performance mediation by Climate Organisation at office of Secretariat Pekalongan Regency. Researchpopulation is public servant of Civil at Secretariat Pekalongan Regency, while sample use the technique of purposive sampling. Method data collecting by using quesioner which passed to a responder. Examination toresearch instrument done with the validity test ( analyse the factor) and test the reliabilitas with the coefficient alpha of appliance to statistic test by multiple regression analysis regresi, test the t, test R2 and mediation test. Result of research indicate that the officer enableness have an effect is positive and signifikan to organizational climate and performance. Job characteristic have an effect on positive and signifikan to organizational climate. Job characteristic have an effect on the negativity but don,t signifikan to officer performance, while organizational climate have an effect on positive to performance but no signifikan.Keyword : Officer Enableness, Job Characteristic, Organizational Climate, Performance
PENGARUH KUALITAS KEHIDUPAN KERJA DAN PEMBERDAYAAN TERHADAP KINERJA DENGAN MEDIASI MOTIVASI Sulistiyono, Darmo; Setyowati, Widhy
Jurnal Ilmiah Telaah Manajemen Vol 14 No 1 (2017): VOL. 14 NO. 1 2017
Publisher : Jurnal Ilmiah Telaah Manajemen

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Abstract

Penulisan ini bertujuan untuk mengetahui tentang pengaruh Kualitas Kehidupan Kerja danPemberdayaan Terhadap Kinerja dengan Mediasi Motivasi.Data penelitian diperoleh melalui kuesioner. Sampel yang digunakan dalam penelitiansebanyak 105 responden. Hasil penelitian diharapkan dapat memberikan informasi yang berguna bagipegawai maupun organisasi Kelurahan di Kecamatan Kota Kendal. Data yang diperoleh diolahdengan menggunakan analisis deskriptif dan analisis kuantitatif. Analisis Kuantitatif menggunakananalisis regresi berganda untuk mengetahui pengaruh variabel independen terhadap variabeldependen, namun sebelumnya dilakukan uji validitas dan uji reliabilitasHasil analisis data menunjukkan bahwa : Terdapat pengaruh positif dan signifikan KualitasKehidupan Kerja terhadap motivasi kerja, Terdapat pengaruh positif dan signifikan Pemberdayaanterhadap motivasi kerja, Tidak terdapat pengaruh positif dan signifikan Kualitas Kehidupan Kerjaterhadap kinerja, Terdapat pengaruh positif dan signifikan Pemberdayaan terhadap kinerja, Terdapatpengaruh positif dan signifikan Motivasi Kerja terhadap kinerja.Kata Kunci : Kualitas Kehidupan Kerja, Pemberdayaan, Motivasi, Kinerja
PENGARUH MODAL PSIKOLOGI DAN PERAN KETERLIBATAN KARYAWAN TERHADAP KINERJA PEGAWAI DENGAN MEDIASI KOMITMEN ORGANISASIONAL (STUDI PADA LEMBAGA PENJAMINAN MUTU PENDIDIKAN PROVINSI JAWA TENGAH) Padmi Meilia, Christina Hendri; Setyowati, Widhy
Jurnal Ilmiah Telaah Manajemen Vol 13 No 1 (2016): vol. 13 no. 1 2016
Publisher : Jurnal Ilmiah Telaah Manajemen

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Abstract

The performance of LPMP employees, especially the public servants, is not optimum and tends to decrease. This situation leads to poor organizational commitment and performances. This is a case study conducted at LPMP Provinsi Jawa Tengah. The purposes of the study are to identify the influence of psychological capital, and employee engagement on the employee’s performance. The mediating variable of this study is organizational commitment. Employing population technique, 135 public servants of LPMP are involved in the study. The instrument is examined through factor analysis, i.e. validity and reliability tests. To analyze the data the multiple linear regressions is used by employing determination coefficient model and F-test, and also conducting t-test to examine the hypothesis. The analysis reveals the following results; psychological capital has positive significant influence on organizational commitment, and employee engagement influences positively and significantly towards organizational commitment, psychological capital and employee engagement affect on employee’s performance positively and significantly, organizational commitment does not mediate on employee’s performance. The most dominant variable influencing organizational commitment is employee engagement, and the most dominant variable affecting employee’s performance is employee engagement. Key words : psychological capital, employee engagement, organizational commitment, employee’s performance
PENGARUH KOMPENSASI DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI DENGAN MEDIASI KEPUASAN KERJA (Studi Pada Unit Pelayanan Pendapatan dan Pemberdayaan Aset Daerah Koordinator PATI) Sofuan, Moh; Setyowati, Widhy
Jurnal Ilmiah Telaah Manajemen Vol 11 No 2 (2014): vol 11 No. 2 2014
Publisher : Jurnal Ilmiah Telaah Manajemen

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Abstract

The purpose of this study was to examine and analyze the effect of Compensation and Working Environment Against Employee Performance With Mediation Job Satisfaction (Study on Unit Revenue Service and Empowerment of Regional Asset Coordinator PATI). The method used in this research using census method by using the entire amount of the population that is 102 respondents. Testing of this study consisted of descriptive statistics, test instrument (validity test KMO> 0.5 and Loading Factor> 0.4 and reliability tests with Cronbach alpha> 0.7), the test model (Test Adj R2 (coefficient of determination) and Test F (Goodness of Fit) with level sig <0.05), test hypotheses using regression analysis with level sig <0.05 and test the mediating effect by using path analysis. The results of this study are: Compensation has a positive and significant impact on job satisfaction, work environment has a positive and significant impact on job satisfaction, job satisfaction has a positive and significant impact on performance, compensation has a positive and significant impact on the performance without the mediation of job satisfaction , the working environment has a significant positive effect on the performance of the mediation job satisfaction. Keywords: compensation, work environment, job satisfaction and performance.
PENGARUH LIKUIDITAS, OPERATING CAPACITY, UKURAN PERUSAHAAN DAN PERTUMBUHAN PENJUALAN TERHADAP FINANCIAL DISTRESS (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2016-2017) Setyowati, Widhy
Magisma: Jurnal Ilmiah Ekonomi dan Bisnis Vol 7 No 2 (2019): MAGISMA
Publisher : Magister Manajemen STIE Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/magisma.v7i2.58

Abstract

Financial disstres adalah fase penurunan kondisi keuangan yang terjadi sebelum timbulnya kebangkrutan. Penelitian ini bertujuan untuk menguji pengaruh likuiditas, leverage, kapasitas operasi, pertumbuhan penjualan, dan ukuran kesulitan keuangan perusahaan. Penelitian ini dilakukan di perusahaan- perusahaan yang terdaftar di bursa efek pada 2016-2017. Sampel yang digunakan adalah sebanyak 108 observasi perusahaan yang dipilih menggunakan metode purposive sampling. Pengumpulan data dilakukan dengan menggunakan dokumentasi yang diperoleh dari situs web bei. Teknik analisis yang digunakan adalah regresi logistik yang dibantu oleh program e-views 9. Hasil analisis penelitian ini menunjukkan bahwa likuiditas, kapasitas operasi, pertumbuhan penjualan dan rasio ukuran perusahaan mampu mempengaruhi kesulitan keuangan perusahaan manufaktur dengan arah negatif
PENGARUH KOMPENSASI DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI DENGAN MEDIASI KEPUASAN KERJA Studi Pada Unit Pelayanan Pendapatan dan Pemberdayaan Aset Daerah Koordinator PATI Safuan, Moh; Setyowati, Widhy
Jurnal Ilmiah Telaah Manajemen Vol 14 No 2 (2017): VOLUME XIV NO. II 2017
Publisher : Jurnal Ilmiah Telaah Manajemen

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Abstract

The purpose of this study was to examine and analyze the effect of Compensation and Working Environment Against Employee Performance With Mediation Job Satisfaction (Study on Unit Revenue Service and Empowerment of Regional Asset Coordinator PATI). The method used in this research using census method by using the entire amount of the population that is 102 respondents. Testing of this study consisted of descriptive statistics, test instrument (validity test KMO> 0.5 and Loading Factor> 0.4 and reliability tests with Cronbach alpha> 0.7), the test model (Test Adj R2 (coefficient of determination) and Test F (Goodness of Fit) with level sig <0.05), test hypotheses using regression analysis with level sig <0.05 and test the mediating effect by using path analysis. The results of this study are: Compensation has a positive and significant impact on job satisfaction, work environment has a positive and significant impact on job satisfaction, job satisfaction has a positive and significant impact on performance, compensation has a positive and significant impact on the performance without the mediation of job satisfaction , the working environment has a significant positive effect on the performance of the mediation job satisfaction. Keywords: compensation, work environment, job satisfaction and performance.
PENGARUH KOMITMEN ORGANISASIONAL, SISTEM INFORMASI AKUNTANSI, DAN PERAN AUDIT INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN Nugroho, Frasca Ardy; Setyowati, Widhy
ECONBANK: Journal of Economics and Banking Vol 1 No 2 (2019): Edisi Oktober
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jawa Tengah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/econbank.v1i2.45

Abstract

This study aims to analyze the effect of organizational commitment, accounting information systems, and the role of internal audit to the quality of the financial statements of Tegal District Government which consists of 150 respondents, data collection methods using questionnaires, data analysis methods using multiple linear regression analysis and data processing using SPSS application. From the results of the partial test, the organizational commitment variable gives a positive and significant effect to the quality of financial statements, as well as the accounting information system variable that gives a positive and significant effect to the quality of financial statements. The third variable, namely the role of the partially internal audit also gives a positive and significant influence on the quality of financial statements. Those variables simultaneously have a positive and significant influence on the quality of financial statements.
Co-Authors 08.05.52.0049 Maya Yuliandari 08.05.52.0084 Ratna Sari Kosviyanti 08.05.52.0113 Ekhsan Anggriawan 09.05.52.0001 Adimas Kuswandoko 09.05.52.0043 Ayu Kusumastuti 09.05.52.0164 Candra Dian Etika 09.05.52.0186 Rasma Kiranasari 10.05.52.0124 Djuni Setiana 10.05.52.0191 Tikaninda Kumaladewi 11.05.52.0014 Septian Indra Cahyo, 11.05.52.0014 11.05.52.0024 Okky Oktaviani, 11.05.52.0024 12.05.52.0109 Mita Septi Anggraeni, 12.05.52.0109 12.05.52.0198 Nur Azizah, 12.05.52.0198 12.05.52.0209 Retno Widhiyaningrum, 12.05.52.0209 12.42.02.0050 Yusi Irasanti, 12.42.02.0050 12.4202.0050 Yusi Irasanti 12.52.02.0181 Dista Aditya Putra, 12.52.02.0181 12.5202.0210 Mohammad Sapta Heriyawan, 12.5202.0210 1242020051 Joko Suprayoga 1352020032 Bima Eka Sakti, 1352020032 1352020106 Christina Hendri Padmi Meilia, 1352020106 Ade Lina Rosita Putri, 13.05.51.0170 Ade Lina Rosita Putri, 13.05.51.0170 Andreas Tigor Oktaga, Andreas Anis Maghfiroh, 14.05.52.0157 Anis Maghfiroh, 14.05.52.0157 Chioke Embre Dani Eka Pratiwi, 13.05.52.0179 Dani Eka Pratiwi, 13.05.52.0179 Dayanty, Annisa Dea Bilgis Pangesti, 14.05.52.0189 Dea Bilgis Pangesti, 14.05.52.0189 Efayuani, 13.05.52.0100 Efayuani, 13.05.52.0100 Eko Satriyo, 12.05.52.0217 Eko Satriyo, 12.05.52.0217 Harahap, Eka Purnama Himawan Arif Sutanto Isna Abid Faiz, 12.05.52.0218 Isna Abid Faiz, 12.05.52.0218 Isrorina Isrorina Jason Moscato Jenar Zharif Trihono, 13.05.52.0143 Lidia Asnawanti, 13.05.52.0087 Lidia Asnawanti, 13.05.52.0087 Mardiansyah, Aditya Megha Upreti Ninda Lutfiani Nugroho, Frasca Ardy Nur Wahid, Wahyu Nurjanah, Wahdinii Widi Padmi Meilia, Christina Hendri Pangesti, Dea Bilgis Pangesti, Dea Bilgis Pratomo Cahyo Kurniawan Priyanto, Teguh Rika Ayu Permatasari, 13.05.52.0101 Rika Ayu Permatasari, 13.05.52.0101 Safuan, Moh Setiyono, Taufiq Andre Setyowati, Widhi Sofingi, Aris Sofuan, Moh Stephanie Sulistiyono, Darmo Vernanda Ika D, 12.05.52.0060 Vernanda Ika D, 12.05.52.0060 Villa Puspitasari Indah Pertiwi, 12.05.52.0024 Villa Puspitasari Indah Pertiwi, 12.05.52.0024 Wahyu Sejati