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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Jurnal Dinamika Akuntansi Jurnal Akuntansi Bisnis Jurnal Organisasi Dan Manajemen Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Akuntansi
Clara Susilawati
Program Studi Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Katolik Soegijapranata Semarang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PARTISIPASI ANGGARAN DAN KINERJA MANAJERIAL : GAYA KEPEMIMPINAN FIEDLER SEBAGAI VARIABEL MODERASI Sulaksono, Sherly Marsilia; Susilawati, Clara
Jurnal Akuntansi Bisnis Vol 11, No 21 (2012)
Publisher : Jurnal Akuntansi Bisnis

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Abstract

The study of the effect of budget participation on managerial performance has been much studied, one of which is Sumarno (2005). This study will improve Sumarno’s research (2005) by using Fiedlers Leadership Style as a moderating variable. Fiedler Leadership style testified that leader’s contribution to group performance’s effectivity depends on the way or the style of leadership (leadership style) and the suitability of the situation (the favourableness of the situation) that it faces. The sample in this study are the employees who participated in the preparation of the budget at hospitals in Semarang. The results showed that Fiedler’s leadership style was unable to moderate the relationship between budgetary participation and managerial performance. The results of this analysis also obtained additional analysis which was stating that task-oriented leadership style may moderate the relationship between budgetary participation and managerial performance
FAKTOR-FAKTOR YANG MEMPENGARUHI PEMANFAATAN TEKNOLOGI INFORMASI OLEH AKUNTAN Susilawati, Clara; Sunarti, Sri
Jurnal Dinamika Akuntansi Vol 3, No 2 (2011): September 2011
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v3i2.1949

Abstract

Penelitian ini menguji tentang pengaruh faktor sosial, kasih sayang, kerumitan, kesesuaian dengan pekerjaan, konsekuensi jangka panjang dan kondisi yang memfasilitasi penggunaan teknologi informasi. Sampel  dari penelitian ini adalah 50 akuntan yang bekerja di perusahaan manufaktur di Semarang. Penelitian ini menggunakan quesioner untuk pengumpulan data. Hasilnya mengindikasikan bahwa faktor afektif dan kesesuaian tugas adalah signifikan dan mempunyai efek yang positif terhadap penggunaan teknologi informasi, sedangkan faktor faktor sosial, kerumitan, konsekuensi jangka panjang, dan faktor kondisis yang memfasilitasi teknologi informasi tidak signifikan dan tidak memiliki efek yang positif terhadap penggunaan teknologi informasi. This study investigates the influence of social factors, affection, complexity, appropriateness of tasks, long-term consequences and the conditions that facilitate the utilization of information technology. The samples in this study are 50 accountants in manufacturing companies in Semarang. This study uses questionnaire as the method of data collection. The results of this study indicate that affective factors and appropriateness of tasks have positive and significant impact on the utilization of information technology, while social factors, complexity, long-term consequences and the factors that facilitate the conditions do not have significance and positive impact on the utilization of information technology.
FAKTOR-FAKTOR YANG MEMPENGARUHI PEMANFAATAN TEKNOLOGI INFORMASI OLEH AKUNTAN Susilawati, Clara; Sunarti, Sri
Jurnal Dinamika Akuntansi Vol 3, No 2 (2011): September 2011
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v3i2.1949

Abstract

Penelitian ini menguji tentang pengaruh faktor sosial, kasih sayang, kerumitan, kesesuaian dengan pekerjaan, konsekuensi jangka panjang dan kondisi yang memfasilitasi penggunaan teknologi informasi. Sampel  dari penelitian ini adalah 50 akuntan yang bekerja di perusahaan manufaktur di Semarang. Penelitian ini menggunakan quesioner untuk pengumpulan data. Hasilnya mengindikasikan bahwa faktor afektif dan kesesuaian tugas adalah signifikan dan mempunyai efek yang positif terhadap penggunaan teknologi informasi, sedangkan faktor faktor sosial, kerumitan, konsekuensi jangka panjang, dan faktor kondisis yang memfasilitasi teknologi informasi tidak signifikan dan tidak memiliki efek yang positif terhadap penggunaan teknologi informasi. This study investigates the influence of social factors, affection, complexity, appropriateness of tasks, long-term consequences and the conditions that facilitate the utilization of information technology. The samples in this study are 50 accountants in manufacturing companies in Semarang. This study uses questionnaire as the method of data collection. The results of this study indicate that affective factors and appropriateness of tasks have positive and significant impact on the utilization of information technology, while social factors, complexity, long-term consequences and the factors that facilitate the conditions do not have significance and positive impact on the utilization of information technology.
EFEK PENGUKURAN KEUANGAN DAN NON KEUANGAN TERHADAP KINERJA: PANDANGAN TEORI PENETAPAN TUJUAN Murniati, Monika Palupi; Sihombing, Ranto P; Susilawati, Clara
Jurnal Organisasi dan Manajemen Vol 12 No 1 (2016)
Publisher : LPPM Universitas Terbuka

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Abstract

The aim of this study tested the effects of the perception of fairness measure for assessing performance against the performance of the mediation of impact, competence and self-determination as an aspect of empowerment. This research uses experimental studies as a method of data collection by providing a variable size treatmen on performance measurement with the difficulty level objectives and the level of difficulty of the task. Experimental design used 2 x 2 x 2 between subjects. Results from this study showed differences in the perception of fairness subordinate to measures of performance. But the interaction between the size of the performance measurement with goal difficulty and task difficulty did not provide evidence of a significant difference in perceptions of fairness of the performance measure. The mediating effect of impact, competence and self-determination with the perception fairness subordinate to the performance provides empirical evidence that perceptions of fairness subordinate to measure performance assessment can form subordinate beliefs are described by impact, competence and self-determination and enhance the performance of subordinate. Tujuan riset ini adalah untuk menguji efek persepsi fairness ukuran penilain kinerja terhadap kinerja dengan mediasi impact, competence dan self determination sebagai aspek empowerment. Riset ini menggunakan studi eksperimen sebagai metoda pengumpulan data dengan memberikan treatment pada variabel ukuran penilaian kinerja dengan tingkat kesulitan tujuan dan tingkat kesulitan tugas. Desain eksperimen yang digunakan adalah 2 x 2 x 2 antar subjek. Hasil dari riset ini menunjukkan adanya perbedaan persepsi fairness subordinat terhadap ukuran kinerja. Tetapi interaksi antara ukuran penilaian kinerja dengan kesulitan tujuan dan kesulitan tugas tidak memberikan bukti adanya perbedaan signifikan persepsi fairness terhadap ukuran penilaian kinerja. Efek mediasi impact, competence dan self determination dengan persepsi fairnessi subordinat terhadap kinerja memberikan bukti empiris bahwa persepsi fairness subordinat terhadap ukuran penilaian kinerja dapat membentuk keyakinan subordinat yang dijelaskan oleh impact, competence dan self determination dan meningkatkan kinerja subordinat.
Perspektif Corporate Social Responsibility Di Perusahaan Keluarga: survei Perusahaan Keluarga Di Semarang Ranto P Sihombing; Monika Palupi; Stephana Dyah Ayu; vena Purnamasari; Clara Susilawati
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 3 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

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Abstract

The study conducted about Corporate Social Responsibility (CSR) has been done, namely Sembiring (2005) that examined the characteristics of corporate and social responsibility disclosure on Indonesia Stock Exchange. In addition, Anggraini (2006) has also examined the factors of social disclosure on companies listed on the Indonesia Stock Exchange. Both studies were conducted using financial data public company are easily obtained and analyzed. However, research on family companies which aims to find out if companies implement CSR and what are the factors that drive companies to implement CSR has never been done. It also encourages researchers to investigate how the application of social and environmental responsibility in the family company. The result of this research, it was obtained, first, the family company in Semarang has implemented CSR from the aspect of profit, planet, people, and procedural aspects. Companies have set aside some profit for CSR. The company also has made programs that positively impact the environment, and has had a policy that protects the rights of employees. But in terms of not well-monitored implementation yet because not involve a third party. Secondly, the reason companies implement CSR diverse. Mostly, they did because business ethics. The implications of this study are the results of this study can be used as the basis for regulatory decision-making in this case local governments to develop any activity that may be required for companies to conduct and report on CSR activities, especially in the family company. With hoping isto create harmonization between the company, the environment and stakeholders in order to realize sustainable development.Keywords: corporate social responsibility, family companies, business ethics, harmonization, sustainable development
Efek Mediasi Self Efficacy Terhadap Penerapan Etika Dalam Pendidikan Akuntansi Vadelin Vadelin; Clara Susilawati
Jurnal Akuntansi Bisnis Vol 17, No 2: September 2019
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v17i2.2340

Abstract

This study discusses the literature gap by investigating the role of self-efficacy of lecturers in applying ethics in the accounting curriculum. The concept of self-efficacy, in this study defines the self-efficacy of accounting lecturers to apply ethics in lectures as "one's ability to regulate and integrate ethics education in the accounting curriculum". This includes the ability of accounting lecturers to design ethical concepts, use appropriate ethical teaching resources, and develop student engagement strategies to apply ethics to accounting education. The overall objective of this study is to examine the factors that make the SE (self-efficacy) accounting lecturers applying ethics in lectures. In doing so, this study assessed the following three factors as predictors of accounting lecturers' self-efficacy, is attitudes toward ethics education, study program chair support, and support from colleagues. Data are collected from questionnaires distributed to 106 lecturer of University in Semarang. Result show that support from chair and coworker significantly influence the application of ethics through self-efficacy. Abstrak Penelitian ini membahas kesenjangan literatur dengan menyelidiki peran self-efficacy dosen menerapkan etika dalam kurikulum akuntansi. Konsep tentang self-efficacy, dalam penelitian ini mendefinisikan self-efficacy dosen akuntansi menerapkan etika dalam perkuliahan sebagai kemampuan seseorang untuk mengatur dan mengintegrasikan pendidikan etika dalam kurikulum akuntansi. Ini termasuk kemampuan dosen akuntansi dalam mendesain konsep etika, penggunaan sumber daya pengajaran etika yang sesuai, dan mengembangkan strategi keterlibatan mahasiswa untuk menerapkan etika pada pendidikan akuntansi. Tujuan keseluruhan dari penelitian ini adalah untuk menguji faktor-faktor yang membentuk self-efficacy dosen akuntansi menerapkan etika dalam perkuliahan. Dalam melakukannya, penelitian ini menilai tiga faktor berikut sebagai predictor self-efficacy dosen akuntansi, yaitu sikap terhadap pendidikan etika, dukungan ketua program studi, dan dukungan rekan kerja. Penelitian ini menggunakan data dari kuesioner yang disebar kepada seluruh dosen akuntansi yang masih aktif pada Universitas berakreditasi A di Semarang sebanyak 106 dosen. Hasil penelitian menunjukkan dukungan ketua program studi dan dukungan rekan kerja berpengaruh signifikan terhadap penerapan etika melalui self-efficacy.
Pengaruh Kompetensi, Independensi, dan Profesionalisme Auditor Internal Terhadap Kualitas Audit Naomi Olivia Haryanto; Clara Susilawati
Jurnal Akuntansi Bisnis Vol 16, No 1: Maret 2018
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v16i2.1694

Abstract

The financial statements are used as consideration in decision making for the management of the company. Internal auditor's role is important for corporate sustainability. This is because internal audits are required as internal controls. Then the quality of the resulting audit depends on the competence, independence and also the auditor's own professionalism. The purpose of this study is to test empirically the influence of competence, independence and professionalisme internal auditors on audit quality in Semarang manufacturing company. Sampling method used is purposive sampling. The results showed that there is influence of competence, independence and professionalism on audit quality. Abstrak Laporan keuangan digunakan sebagai pertimbangan dalam pengambilan keputusan untuk pihak manajemen perusahaan. Peran internal auditor penting bagi keberlanjutan perusahaan. Hal tersebut dikarenakan audit internal diperlukan sebagai pengendalian internal.Maka kualitas audit yang dihasilkan bergantung dari kompetensi, independensi dan juga profesionalisme auditor itu sendiri. Tujuan penelitian ini adalah untuk menguji secara empiris pengaruh kompetensi, independensi dan profesioanlisme auditor internal terhadap kualitas audit di perusahaan manufaktur Semarang. Metoda penentuan sampel yang digunakan adalah purposive sampling. Hasil penelitian menunjukkan bahwa terdapat pengaruh kompetensi, independensi dan profesionalisme terhadap kualitas audit
Pengaruh Praktik Akuntansi Manajemen Terhadap Perubahan Organisasi dan Kinerja Organisasi Pada Sektor Publik di Kota Semarang Devina Ratnasari; Clara Susilawati
Jurnal Akuntansi Bisnis Vol 18, No 2: September 2020
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v18i1.2837

Abstract

Abstract The main purpose of this research is to examine the effect of management accounting practices on organizational change and organizational performance. Previous empirical studies have shown that the success of management accounting practices in public sector organizations has not been convincing so that it raises doubts regarding the effectiveness of these practices in encouraging organizational change and improving performance. The sample are staff from 8 Government Agencies, 21 Government Offices, 6 Regional Companies, 17 Government Administrations (Districts), and 1 Regional Hospital in Semarang. Data analytical technique used in this research is SEM PLS. The results show that contemporary management accounting practices are positively associated with organizational change and organizational performance. The results also show that, when the public sector increasingly uses contemporary management accounting practices, changes will often occur in these organizations and these practices are able to facilitate the public sector to improve its performance. However, the results that traditional management accounting practices are not associated with organizational change and organizationanl performance. Abstrak Tujuan utama penelitian ini adalah untuk mengetahui pengaruh praktik akuntansi manajemen terhadap perubahan organisasi dan kinerja organisasi pada sektor publik. Studi empiris terdahulu menunjukkan keberhasilan praktik akuntansi manajemen pada organisasi sektor publik belum menyakinkan sehingga memunculkan keraguan terkait dengan keefektifan praktik-praktik tersebut dalam mendorong perubahan organisasi dan peningkatan kinerja. Sampel diambil dari 8 Badan Pemerintah, 21 Dinas Pemerintah, 6 Perusahaan Daerah, 17 Administrasi Pemerintah (Kecamatan), dan 1 RSUD. Pengujian hipotesis pada penelitian ini menggunakan SEM PLS. Hasil penelitian menunjukkan bahwa praktik akuntansi manajemen kontemporer berhubungan positif dengan perubahan organisasi dan kinerja organisasi. Hal ini menunjukkan bahwa, ketika sektor publik semakin sering menggunakan praktik akunntansi manajemen kontemporer maka perubahan-perubahan akan sering terjadi pada organisasi tersebut dan praktik akuntansi manajemen kontemporer mampu memfasilitasi sektor publik untuk meningkatkan kinerjanya. Namun hasil penelitian ini menunjukkan bahwa praktik akuntansi manajemen tradisional tidak berhubungan dengan perubahan organisasi dan praktik akuntansi manajemen tradisional tidak berhubungan dengan kinerja organisasi.
Pengaruh Penalaran Moral dan Sensitivitas Etika Terhadap Persepsi Etis dengan Gender Sebagai Variabel Moderasi Theresia Joycelin Jasmine; Clara Susilawati
Jurnal Akuntansi Bisnis Vol 17, No 1: Maret 2019
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v17i1.2288

Abstract

Accounting profession is required to provide true financial information and give confidence to users of financial information. However, many accounting scandals eroded people trust in the accounting profession. Therefore, it is important for prospective accountants to have understanding and knowledge in regard with ethical and moral values. This study examine moderating effect of gender on the the relationship between moral reasoning and ethical perceptions and between ethical sensitivity and ethical perceptions. If accounting students have higher moral reasoning dan ethical sensitivity, the ethical perceptions of accounting students are also predicted to be higher. This study examines moral reasoning and ethical sensitivity to ethical perceptions of accounting students with gender as a moderating variabel using a sample of students from 13 universities in Semarang. This study uses simple regression analysis and moderating regression analysis (MRA). Results show gender effect the relationship between moral reasoning and ethical perceptions, but hass no effect on relationship between ethical sensitivity and ethical perceptions of accounting students. Abstrak Profesi akuntansi dituntut memberikan informasi keuangan yang benar dan memiliki etika sehingga memberikan kepercayaan kepada pengguna informasi keuangan. Namun, banyaknya skandal akuntansi menurunkan kepercayaan terhadap profesi akuntansi. Oleh karena itu, penting bagi calon akuntan memiliki pemahaman dan pengetahuan berperilaku berdasarkan nilai etis dan moral. Penelitian ini menguji efek moderasi gender terhadap hubungan antara penalaran moral dan persepsi etis dan hubungan antara sensitivitas etika dan persepsi etis mahasiswa akuntansi. Jika mahasiswa akuntansi memiliki penalaran moral dan sensitivitas etika yang tinggi maka persepsi etis mahasiswa akuntansi tersebut juga tinggi. Penelitian ini menggunakan sampel mahasiswa dari 13 Universitas di Semarang. Penelitian ini menggunakan analisis regresi sederhana dan moderating regression analysis (MRA). Hasil penelitian menunjukkan bahwa gender mempengaruhi hubungan antara penalaran moral dan sensitivitas etis tetapi tidak mempengaruhi hubungan antara penalaran moral dan persepsi etis mahasiswa akuntansi.
PARTISIPASI ANGGARAN DAN KINERJA MANAJERIAL : GAYA KEPEMIMPINAN FIEDLER SEBAGAI VARIABEL MODERASI Sherly Marsilia Sulaksono; Clara Susilawati
Jurnal Akuntansi Bisnis Vol 11, No 21 (2012)
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v11i21.428

Abstract

The study of the effect of budget participation on managerial performance has been much studied, one of which is Sumarno (2005). This study will improve Sumarnos research (2005) by using Fiedler's Leadership Style as a moderating variable. Fiedler Leadership style testified that leaders contribution to group performances effectivity depends on the way or the style of leadership (leadership style) and the suitability of the situation (the favourableness of the situation) that it faces. The sample in this study are the employees who participated in the preparation of the budget at hospitals in Semarang. The results showed that Fiedlers leadership style was unable to moderate the relationship between budgetary participation and managerial performance. The results of this analysis also obtained additional analysis which was stating that task-oriented leadership style may moderate the relationship between budgetary participation and managerial performance
Co-Authors Carolin, Jeanne Yovita Devina Ratnasari Fernaldy, Victorio Yosafat Monika Palupi Monika Palupi Murniati Monika Palupi Murniati, Monika Palupi Naomi Olivia Haryanto Ranto Partomuan Sihombing SANSALONI BUTAR-BUTAR Sherly Marsilia Sulaksono Sherly Marsilia Sulaksono, Sherly Marsilia Sri Sunarti St. Vena Purnamasari Stephana Dyah Ayu Sunarti, Sri Theresia Joycelin Jasmine Vadelin Vadelin Yusni Warastuti