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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Ilmiah Telaah Manajemen Fokus Ekonomi JURNAL AKUNTANSI DAN AUDITING JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Proceeding Fakultas Ekonomi Kinerja JDM (Jurnal Dinamika Manajemen) Jurnal Mahasiswa Pasca Sarjana Media Ekonomi dan Manajemen Students´ Journal of Accounting and Banking AKSES: Jurnal Ekonomi dan Bisnis Proceeding SENDI_U JABE (Journal of Accounting and Business Education) Jurnal Ilmiah Universitas Batanghari Jambi Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Jurnal Organisasi Dan Manajemen PROCEEDINGS J-MAS (Jurnal Manajemen dan Sains) Alignment: Journal of Administration and Educational Management Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Gorontalo Accounting Journal EQIEN - JURNAL EKONOMI DAN BISNIS OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jurnal STIE Semarang (Edisi Elektronik) Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) FINANCIAL : JURNAL AKUNTANSI Jurnal Ekonomi Manajemen Sistem Informasi Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Jurnal Riset Akuntansi Politala Community Engagement and Emergence Journal (CEEJ) Jurnal Akuntansi Indicators : Journal of Economic and Business Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Society: Jurnal Pengabdian Masyarakat PENA ABDIMAS : Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Indonesia Jurnal Abdimas Musi Charitas Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JER Aksi Kita: Jurnal Pengabdian Kepada Masyarakat
Ceacilia Srimindarti
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Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PENGARUH MANAJEMEN LABA DAN GOOD CORPORATE GOVERNANCE TERHADAP KECURANGAN LAPORAN KEUANGAN Oktaviani Kristina Kardhianti; Ceacilia Srimindarti
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.745 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.1110

Abstract

Fraudulent financial statements or material misstatements in financial statements, the highest incidence of fraud occurs, due to the weak system of good corporate governance in a company, weak good corporate governance, indicating the failure of financial statements to achieve their objectives to meet user information needs, where financial statements fail to present facts. real about the actual economic condition of the company. The purpose of this research is to examine and analyze the effect of earnings management and good corporate governance on mining subsector manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This study uses a population of all mining companies that have been listed on the Indonesia Stock Exchange (IDX) in the last five periods, namely 2016-2020, obtained a population of 190 companies. The sampling method used in this study was a purposive sampling technique with several selected criteria, so as to obtain a sample of 178 companies. This study uses secondary data in the form of numbers that are processed into a statistical measurement scale, so it is called secondary data. Data collection techniques using documentation techniques. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that earnings management has a significant negative effect on financial statement fraud. Meanwhile, managerial ownership, the board of commissioners and the audit committee have no influence on fraudulent financial statements.
Pengaruh pengetahuan dan kesadaran pajak terhadap kepatuhan pajak dengan sanksi pajak sebagai variabel moderasi Pramatatya, R. Aditya Putra; Srimindarti, Ceacilia
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 10 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of tax knowledge and taxpayer awareness of taxpayer compliance with tax sanctions as a moderating variable. This study uses primary data in the form of questionnaires to individual taxpayers registered in the Tax Office (KPP) Pratama Semarang Selatan. Sampling technique using an accidental sampling method. Data analysis techniques used are multiple linear regression. The results showed that: 1). Knowledge of Taxation has a positive and significant effect on taxpayer compliance, 2). Taxpayer awareness has a positive and significant effect on taxpayer compliance, 3). Tax sanctions are able to moderate the influence of tax knowledge on taxpayer compliance, 4). Tax sanctions are able to moderate the influence of taxpayer awareness on taxpayer compliance.
FAKTOR – FAKTOR YANG MEMPENGARUHI PENGGUNAAN SISTEM INFORMASI AKUNTANSI Hanastuti, Anisha Rahma; Srimindarti, Ceacilia
Dinamika Akuntansi Keuangan dan Perbankan Vol 13 No 1 (2024): Vol. 13 No. 1 2024
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v13i1.10012

Abstract

The objective of this research is to analysis the influence of top management support and formalization of development of systems information on using accounting information systems. Population in this study are 46 of Hospitality Service Company in Semarang City. The respondents are the employee in Hospitality Service Company that work in accounting and finance department. The sampling method use convenience sampling methods. Data analysis that used for this research is structural test using SmartPLS. The result of this research found that top management support has positif effect on use of accounting information systems. However formalization of development of systems information has not effect on use of accounting information systems.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN (Studi Kasus Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022) Enriyani, Manuela; Srimindarti, Ceacilia
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 10 No 2 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v10i2.606

Abstract

Penelitian ini dengan tujuan yakni menguji pengaruh profitabilitas, ukuran perusahaan serta pertumbuhan perusahaan terhadap opini audit going concern dengan data yang dimanfaatkan yaitu data sekunder berdasarkan laporan keuangan tahunan perusahaan dengan populasi semua perusahaan manufaktur pada Bursa Efek Indonesia (BEI) tahun 2020-2022. Teknik penarikan sampel yakni memanfaatkan metode purposive sampling dengan sampel sebanyak 53 perusahaan dari 356 perusahaan manufaktur pada BEI. Teknik analisis yakni analisis regresi logistik memanfaatkan program SPSS 25.0. Temuan penelitian menemukan yakni profitabilitas serta ukuran perusahaan tidak berpengaruh terhadap pemberian opini audit going concern. Namun, pertumbuhan perusahaan berpengaruh negatif terhadap pemberian opini audit going concern. Temuan studi ini mempunyai implikasi bagi perusahaan agar bisa terhindar dari pemberian opini audit going concern oleh auditor.
Pengaruh Budaya Organisasi dan Gaya Kepemimpinan Demokratis Terhadap Kinerja Pegawai Melalui Stres Kerja Sebagai Variabel Intervening Setelah Penyederhanaan Organisasi di Bps Kabupaten/Kota Se-Provinsi Sumatera Selatan Habsi, Triyandar; Hidayah, Zainur; Srimindarti, Ceacilia
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 5 No. 6 (2024): Jurnal Ekonomi Manajemen Sistem Informasi (Juli - Agustus 2024)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v5i6.2571

Abstract

Penyederhanaan organisasi merupakan bagian dari Reformasi Birokrasi (RB) untuk meningkatkan kinerja Aparatur Sipil Negara (ASN). BPS Kabupaten/Kota Se-Sumatera Selatan telah melakukan penyederhanaan organisasi secara serentak pada tahun 2020  namun kinerja pegawai cenderung menurun jika dilihat dari capaian nilai IKPA dari tahun 2020-2023. Sampai saat ini belum ada satuan kerja di BPS Kabupaten/Kota Se-Sumatera Selatan yang mendapat predikat WBK/WBBM dari KemenpanRB, padahal BPS Kabupaten/Kota Se-Sumatera Selatan telah mencanangkan Zona Integritas pada tahun 2020 bertepatan dengan penyerderhanaan organisasi. Penelitian ini menggunakan Structural Equation Modeling – Partial Least Square (SEM-PLS) dengan pengujian menggunakan aplikasi SmartPLS 4.1. Structural Equation Modeling – Partial Least Square (SAM PLS) merupakan metode statistik yang sangat berguna dalam menguji hipotesis tentang keterkaitan antar variabel dalam suatu model. Structural Equation Modeling – Partial Least Square (SAM PLS) memungkinkan peneliti untuk mengukur sejauh mana data yang dimiliki sesuai dengan model yang telah dirumuskan, dan juga mengevaluasi kualitas dari model tersebut. Model yang digunakan sudah fit untuk menguji pengaruh budaya organisasi, gaya kepemimpinan demokratif terhadap kinerja pegawai dengan variabel stres kerja sebagai variabel intervening. Hasil penelitian menunjukkan terdapat pengaruh langsung (direct) yang positif dan signifikan budaya organisasi, dan gaya kepemimpinan demokratif terhadap kinerja pegawai. Stres kerja memiliki pengaruh yang negatif dan signifikan terhadap kinerja pegawai. Selain pengaruh langsung (direct) terdapat juga pengaruh tidak langsung (indirect) budaya organisasi dan gaya kepemimpinan demokratif terhadap kinerja pegawai. Budaya organisasi dan gaya kepemimpinan demokratif memiliki pengaruh yang positif dan signifikan terhadap peningkatan kinerja pegawai dengan variabel stres kerja sebagai variabel intervening.
A: PENGARUH PROFITABILITAS, SOLVABILITAS DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG Istikhomah, Siti; Srimindarti, Ceacilia
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 2 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Investors have their own choices for investing capital, one of which is considered by looking at the accuracy of reporting financial statements. This test is conducted to assess the factors that are considered to have an impact on audit report lag. Examining factors from the use of independent variables, namely provability, solvency, and company size, while the independent variable is audit report lag. In this study, the population was taken from manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange from 2018-2022. The use of purposive sampling technique in determining the sample. Secondary data was used as the data source in this study, which was conducted using a quantitative research approach. Multiple linear regression analysis was used as a data analysis method, which was carried out using software from SPSS. Based on the results, it was found that profitability and solvency had no effect. However, the results of company size influence the audit report lag negatively. Keywords : Audit report lag, Profitability, Solvency, Company size, Manufacturing
Pengaruh Gaya Kepemimpinan, Etika Profesional, Dan Spiritual Intelligence Terhadap Kinerja Auditor Darmawan, Abel Prathama; Srimindarti, Ceacilia
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 3 (2025): 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.v6i3.8639

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh gaya kepemimpinan, etika profesional dan spiritual intelligence terhadap kinerja auditor pada Kantor Akuntan Publik (KAP) di Kota Semarang. Dalam menghadapi dinamika serta kompleksitas pada lingkungan kerja, auditor dituntut untuk tidak hanya memiliki kompetensi teknis, tetapi juga diperlukan integritas, profesionalisme, dan kecerdasan spiritual yang tinggi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode explanatory research. Pengumpulan data dilakukan melalui penyebaran kuesioner kepada 66 auditor yang terpilih menggunakan teknik purposive sampling. Analisis data dilakukan dengan menggunakan aplikasi SmartPLS 4.0. Hasil penelitian menunjukkan bahwa gaya kepemimpinan dan etika profesional tidak berpengaruh signifikan terhadap kinerja auditor. Sedangkan spiritual intelligence berpengaruh signifikan terhadap kinerja auditor. Implikasi praktis dari hasil penelitian ini memberikan rekomendasi bagi pimpinan Kantor Akuntan Publik agar memperhatikan aspek pengembangan nilai-nilai spiritual dalam upaya meningkatkan kualitas sumber daya manusia di lingkungan audit.
Disiplin Kerja dan Motivasi Kerja terhadap Kinerja Guru dengan Moderasi Supervisi Akademik pada Guru Smk Swasta Muslikin, Muslikin; Srimindarti, Ceacilia
Journal Of Administration and Educational Management (ALIGNMENT) Vol. 8 No. 3 (2025): Alignment: Journal of Administration and Educational Management
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/alignment.v8i3.16028

Abstract

The purpose of this study was to determine the effect of work discipline and work motivation on teacher performance with academic supervision moderation on private vocational high school teachers in Mijen District, Semarang City. This type of research is explanatory research. The results of the study, Work discipline, has a coefficient of 0.298 with a t value of 2.624 and a significance of 0.010. This shows that work discipline has a significant positive effect on teacher performance. Work Motivation, has a coefficient of 0.269 with a t value of 4.483 and a significance of 0.000. This shows that work motivation also has a very significant positive effect on teacher performance. Academic Supervision does not moderate the effect of work discipline and is not significant on teacher performance, and Academic supervision moderates the effect of work motivation and has a positive and significant effect on teacher performance. Conclusion, work discipline and work motivation have a positive effect on teacher performance, while academic supervision is not a moderating factor that influences work discipline and motivation on teacher performance.   Keywords: Work Discipline, Teacher Performance, Academic Supervision Moderation, Work Motivation
PENENTU KEPUASAN KERJA AUDITOR Srimindarti, Ceacilia; Poerwati, Rr. Tjahjaning; Hardiningsih, Pancawati; Lisiantara, Gregorius Anggana; Oktaviani, Rachmawati Meita
Dinamika Akuntansi Keuangan dan Perbankan Vol 14 No 1 (2025): Vol. 14 No. 1 2025
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v14i1.10251

Abstract

This study aims to examine the effect of role conflict and locus of control on auditors’ job satisfaction. The population in this study consists of auditors working at Public Accounting Firms in the city of Semarang. The respondents selected for this research are auditors who work at Public Accounting Firms in Semarang and have at least one year of work experience. Data collection was conducted using a convenience sampling technique through questionnaires. Multiple regression analysis was used as a tool for data analysis. The results of the study show that role conflict has a negative effect on job satisfaction, whereas locus of control has a positive effect on job satisfaction.
PENGARUH LIKUIDITAS, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN: THE EFFECT OF LIQUIDITY, COMPANY SIZE AND PROFITABILITY ON FIRM VALUE Siti Nurjanah; Ceacilia Srimindarti
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 1 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.1.62-71

Abstract

This study aims to determine the relationship between liquidity, firm size, and profitability to firm value. The population used in this study is a state-owned company listed on the Indonesia Stock Exchange during 2017 – 2021. There are 20 state-owned companies listed on the Indonesia Stock Exchange, but there are 3 companies that do not meet the predetermined criteria so that 85 is obtained sample. The sampling technique used was purposive sampling and analyzed using SPSS version 21. The results of this study states that liquidity has a positive effect on firm value, meanwhile company size and profitability have no effect on value state-owned companies listed on the Indonesia Stock Exchange (IDX) in 2017 - 2021.
Co-Authors 08.05.52.0057 Jayanti Sukining Tiyas 08.05.52.0144 Elisa Yuliana 08.05.52.0146 Novi Indrayani 09.05.52.0057 Choirotun Nisak 09.05.52.0070 Indrawati 09.05.52.0122 Nursia Wahyuningtyas 10.05.52.0079 Luluk Badriyah 12.05.52.0205 Intan Rosemaya Cintya, 12.05.52.0205 12.52.02.0189 Suwargono, 12.52.02.0189 12.52.02.0191 Dewi Ayun, 12.52.02.0191 12.52.02.0200 Rudi Hartono, 12.52.02.0200 13.52.02.0076 Dwi Joko Supriyanto, 13.52.02.0076 13.52.02.0097 Sri Hartini, 13.52.02.0097 AA Sudharmawan, AA Achmad Badjuri Alfasadun Alfasadun Amedio Aditya Aneta Devi Angga Prasetia, 13.05.52.0091 Angga Prasetia, 13.05.52.0091 anggreani, Arum septhia Anggun Prasetia Ningtyas, 12.05.52.0136 Ani Sulistiyani, 13.05.52.0089 Ani Sulistiyani, 13.05.52.0089 Annisa Fattika, 12.05.52.0190 Annisa Fattika, 12.05.52.0190 Anugerah Adhipratama, Agung Ardiansyah, Firdaus Damas Septio Ardiansyah, Firdaus Damas Septio Ardinata, Muhamad Arum septhia anggreani Ashobah, Siti Nur Fajriah Askar Yunianto Caroline Caroline Catur Ragil Sutrisno Cicilia Amanda Tia Oktaviani, 17.05.72.0010 Cornelia Widya Ayu Paramita Darmawan, Abel Prathama Devi, Aneta Deviana Fadhila Aprilia Puspita Effendhi, Aziz Elen Puspitasari Enriyani, Manuela Etty Puji Lestari Fajar Lia Agustina, 15.05.52.0034 Farah Harwandita Fatmawati, Ikha Firdaus Damas Septio Ardiansyah, 14.05.52.0260 Firdaus Damas Septio Ardiansyah, 14.05.52.0260 Fita Aprilian, 13.05.52.0178 Fita Aprilian, 13.05.52.0178 Greg Anggana Lisiantara Habsi, Triyandar Hanastuti, Anisha Rahma Hanif Pratiwi Hayati, Sirrul Hidayah, Zainur Ikha Fatmawati Indira Djanuarti Isna Aulia Dewi, 14.05.52.0257 Istikhomah, Siti Iye, Risman Jaeni Jaeni Juremi Juremi, Juremi Khanifah Khanifah Kristiana, Ida Kurnia, Achmad Syakir Kuzaimah, Riska Lahmodin Oktanata Lestar, Etty Puji Lili Wijayanti Lisiantara, Gregorius Anggana Listiarini, Niken Dwi Martadi, Damianus Nursih Maryono Maryono Meutia Meutia Meutia, Meutia Mila Agustin Moch Irsad Muslikin, Muslikin Nasihin, Ihsan Nenabu, Junita Cestilia Ni Made Adi Krisnawati, 11.05.52.0121 Ni Made Adi Krisnawati, 11.05.52.0121 Nita Happi Amalia, 12.05.52.0177 Nita Happi Amalia, 12.05.52.0177 Noviantoro, Adit Tri Novita Mariana O., Rachmawati Meita Oktarinda Eka Putri Zalzabela Oktaviani Kristina Kardhianti Oktaviani, Cicilia Amanda Tia Pancawati Hardiningsih Pramatatya, R. Aditya Putra Pratama, Ahmadi Yogi Pratiwi, Aprilia Lenny Pratiwi, Hanif putra, Aper prima Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Radea Dian Purnama, 11.05.52.0034 Radea Dian Purnama, 11.05.52.0034 Rahati Devi Ayustine Retno Dwi Asri Rindiani, Devy RR Dewi Handayani Rr. Tjahjaning Poerwati Rufiyad Mawati, Eny Setianingsih, Nineng Setyanida, Wahyu Delta Shodiqin ., Shodiqin Sholihul Fuad, Sholihul SITI NURJANAH Sulastri , Sulastri Sulastri Sulastri Titiek Suwarti Tofan Gilang Pratama, 13.05.52.0011 Tofan Gilang Pratama, 13.05.52.0011 Wasirin, 12.05.52.0111 Wasirin, 12.05.52.0111 Winarto Winarto Yuni Mirati, 14.05.52.0228 Yuni Mirati, 14.05.52.0228 Zalzabela, Oktarinda Eka Putri