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Wiwit Hariyanto
Universitas Muhammadiyah Sidoarjo
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Peningkatan Kualitas Audit dengan Etika Sebagai Pemoderasi Antara Skeptisisme, Keahlian, dan Integritas Ruci Arizanda Rahayu; Wiwit Hariyanto; Mahardika Darmawan Kusuma Wardana
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 13 No 2 (2021): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v13i2.163

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh skeptisisme profesional audit, keahlian auditor, dan integritas terhadap kualitas audit pada profesi akuntansi dengan etika auditor sebagai variabel moderasi. Adapun alat analisis yang digunakan dalam penelitian ini adalah tabulasi kuesioner dan pengumpulan data berupa uji validitas dan reliabilitas. Selanjutnya, hipotesis dalam penelitian ini adalah terdapat pengaruh skeptisisme profesional audit, keahlian auditor, dan integritas terhadap kualitas audit pada profesi akuntansi dengan etika auditor sebagai variabel pemoderasi. Untuk mengujinya, peneliti menggunakan alat analisis data SmartPLS. Selain itu, pengujian hipotesis berdasarkan R-Square dan T-Statistics menunjukkan bahwa tidak semua hipotesis diterima. Hasil hipotesis tersebut menyatakan bahwa skeptisisme profesional audit, keahlian auditor, dan integritas berpengaruh positif terhadap kualitas audit, dan keahlian auditor yang dimoderatori oleh etika auditor berpengaruh positif terhadap kualitas audit. Sebaliknya skeptisisme dan integritas profesional audit yang dimoderatori oleh etika auditor tidak berpengaruh terhadap kualitas audit.
The Impact of Self-Control as The Moderator on Knowledge, Experience, and Pocket Money Towards Investment Planning Ruci Arizanda Rahayu; Shifa Azizah Haifa; Sarwenda Biduri; Wiwit Hariyanto
Jurnal Riset Akuntansi Terpadu Vol 16, No 1 (2023)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v16i1.19216

Abstract

This study aims to identify an increase in investment planning with self-control as a moderation between knowledge, experience, and pocket money for accounting students at Muhammadiyah University of Sidoarjo. Methods in research using quantitative methods. The population in this study were undergraduate students of the Accounting Study Program, Faculty of Business, Law and Social Sciences, Muhammadiyah University of Sidoarjo with a total of 532 students with a sample of 84 respondents. The data analysis technique used is the Outer Model to test the validity and reliability of the data and the Inner Model to test the hypothesis using the SmartPLS version 3.0 program tool. The results in this study indicate that the variables of financial knowledge, financial experience, and pocket money have a significant effect on investment planning. Moderately, self-control is able to moderate the variable of financial experience. However, self-control is not able to moderate financial knowledge and pocket money. The implication of this research is the need to increase financial knowledge and experience through more innovative learning and self-control to minimize consumptive behavior and manage finances properly through investment.
Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Yang Menerapkan Asean Corporate Governance Scorecard Julia Vivi Maulidah; Sarwenda Biduri; Nurasik Nurasik; Wiwit Hariyanto
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 19, No 1 (2023): April
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v19i1.2775

Abstract

The purpose of the study is represented by a repeat of CEOs' pictures against financial targets, opportunities from ineffective oversight, rationalization of auditors, revenue-driven skills, and balance sheet reporting of companies implementing ASEAN groups. It is to examine the effects of arrogance. Administrative performance map for the 2018-2020 season. This study uses a quantitative approach. The sample used consisted of his 15 companies that had implemented the ASEAN Corporate Governance Scorecard in the period 2018-2020. The data used in this study are secondary data obtained from company financial statements and annual reports obtained from the investment gallery of Muang Madhya University, Sidoarjo. The data analysis method is multiple regression analysis using the SPSS v26 program. The results of this study show that (1) Financial targets do not influence financial fraud; (2) Ineffective oversight influences financial fraud; (3) Auditor rotation does partially indicates that it does not affect reporting. Report; (4) Direction change impacts fraudulent financial reporting; and (5) Number of repeated CEO impacts fraudulent financial reporting
Audit Quality Determinant at a Public Accounting Firm in Surabaya Ruci Arizanda Rahayu; Wiwit Hariyanto; Eny Maryanti
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 8 No. 1 (2023)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v8i1.336

Abstract

This study aims to examine the determinants of audit quality at a public accounting firm in Surabaya. The primary data collection method used in this research is a questionnaire method which is distributed to the Auditors of Public Accounting Firms in the Surabaya area. The data collected were 129 respondents. This research uses multiple linear analysis method with SPSS 26 data processing tool. The results of this study indicate that independence has a significant effect on audit quality. Audit experience has a significant effect on audit quality. Audit Tenure has a significant effect on audit quality.
SKEPTISME PELAKU USAHA MIKRO TERHADAP STANDAR AKUNTANSI Sarwenda Biduri; Dinda Putri Kusuma Wardani; Sigit Hermawan; Wiwit Hariyanto
Jurnal Akuntansi Multiparadigma Vol 12, No 2 (2021): Jurnal Akuntansi Multiparadigma (Agustus 2021 - Desember 2021)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.12.2.25

Abstract

Abstrak - Skeptisme Pelaku Usaha Mikro terhadap Standar AkuntansiTujuan Utama- Penelitian ini berupaya untuk mengetahui bagaimana perilaku skeptisisme pelaku usaha mikro terhadap standar akuntansi.Metode- Penelitian ini menggunakan metode deskriptif kualitatif. Beberapa pihak dari pelaku usaha mikro, dosen, dan dinas koperasi menjadi informan utama.Temuan Utama- Pelaku usaha mikro tidak mau membuat laporan keuangan untuk usahanya. Selain itu mereka juga masih belum mengenal standar akuntansi khusus entitas mikro.  Hal ini kemudian berakibat pada tercampurnya pembukuan operasional bisnis dan rumah tangga.Implikasi Teori dan Kebijakan – Pemerintah harus memosisikan dirinya sebagai pembina dan pendidik pelaku usaha mikro. Selain itu, pelatihan akuntansi menjadi urgensi bagi operasional bisnis mereka.Kebaruan Penelitian – Penelitian ini mengangkat isu skeptisme pelaku usaha mikro dalam memahami standar akuntansi. Abstract - Micro-Entrepreneurs Skepticism of Accounting StandardsMain Purpose - This study seeks to determine how the behavior of micro-entrepreneurs skepticism towards accounting standards.Method - This study uses a qualitative descriptive method. Several parties from micro-entrepreneurs, lecturers, and the cooperative service become the primary informants.Main Findings - Micro entrepreneurs do not want to make financial reports for their businesses. In addition, they are still not familiar with specific accounting standards for micro-entities. These things then resulted in the mixing of business and household operational books.Theory and Practical Implications – The government must position itself as the coach and educator of micro-entrepreneurs. In addition, accounting training becomes an urgency for their business operations.Novelty – This research raises the issue of skepticism of micro-entrepreneurs in understanding accounting standards.
Pendeteksian Financial Statement Fraud dengan Menggunakan F-Score Model : Perspektif Fraud Pentagon Theory Ruci Arizanda Rahayu; Wiwit Hariyanto; Istian Kriya Almanfaluti
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1575

Abstract

This study aims to determine the partial effect of financial stability, financial targets, ineffective of monitoring, quality of external audit, change in auditors, change in directors, frequency number of CEO's picture on financial statement fraud in mining companies listed on the IDX. 2021. This study used a quantitative approach and the sample collection method in this study used purposive sampling and obtained as many as 18 companies as samples. The type of data used in this study is secondary data sourced from the company's financial reports and annual reports obtained directly from the Indonesia Stock Exchange (IDX). The data analysis method used is multiple regression analysis which is processed using the SPSS program. Based on the results of research conducted on 18 mining sector companies for the 2020 and 2021 periods it concluded that the financial stability variable as measured by ACHANGE did not have a significant effect on financial statement fraud, the financial target variable as measured by ROA had a significant effect on financial statement fraud, the ineffective variable of monitoring measured by BDOUT has no significant effect on financial statement fraud, the quality of external audit variable as measured by AUD has no significant effect on financial statement fraud, the change in auditor variable as measured by CPA has no significant effect on financial statement fraud, the change in director variable as measured with DCHANGE it has no significant effect on financial statement fraud and the frequency number of CEO's picture variable has no significant effect on financial statement fraud.
Digitalisasi Keuangan Menuju Akuntabilitas Dan Transparansi Pada Masjid Al-Manar Sepanjang Kabupaten Sidoarjo Sarwenda Biduri; Wiwit Hariyanto; Fittyan Izza Noor Abidin
Jukeshum: Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2023): Edisi Juli 2023
Publisher : Universitas Haji Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51771/jukeshum.v3i2.531

Abstract

Masjid merupakan tempat ibadah bagi umat Islam dan berfungsi sebagai tempat untuk melakukan berbagai kegiatan keagamaan bagi umat Islam. Masjid juga merupakan salah satu organisasi sektor publik nirlaba (non profit oriented) yang melakukan kegiatannya dengan mengelola sumber daya yang dimilikinya dan sumber daya yang diperoleh dari masyarakat secara sukarela dan ikhlas. Sebagai organisasi nirlaba masjid harus dapat memberikan bentuk pertanggungjawaban terhadap informasi yang diberikan. Karena hal tersebut berpengaruh terhadap kepercayaan umat kepada pengelola keuangan masjid. Akuntabilitas dan transparansi merupakan bentuk dari pertanggungjawaban yang harus diberikan oleh pengelola keuangan masjid kepada pemangku kepentingan. Disisi lain, digitalisasi juga diperlukan dalam manajemen keuangan masjid, karena dengan digitalisasi dapat mempercepat dan mempermudah dalam membuat laporan keuangan. Telah ditemukan permasalahan bahwa Masjid Al-Manar masih menggunakan pelaporan keuangan masjid yang terbilang manual, Sebagian besar hanya mencatat dana masuk, dana keluar dan saldo saja. Selain itu pendidikan pengurus keuangan tidak dilatar belakangi dengan kemampuan yang memadai dalam mengelola keuangan masjid. Sehingga membuat  jamaah kurang antusias dalam mendonasikan dana dalam bentuk sedekah, infaq, zakat dan hibah lainnya. Tujuan kegiatan ini diharapkan dapat membantu pengurus masjid dalam menata laporan keuangan berbasis IPTEK agar lebih akuntabel dan transparan. Metode yang digunakan dalam kegiatan pengabdian masyarakat ini adalah metode pendekatan pemecahan masalah dan partisipasi mitra. Hasil pengabdian menunjukkan bahwa dari tahap awal wawancara dan observasi sampai dengan tahap pelatihan dan pendampingan, mitra berperan aktif dan antusias dalam menerima solusi, pelatihan dan pendampingan yang diberikan oleh tim pengabdian masyarakat.
Navigating Governance: ESOP, Regulations, and Corporate Governance Quality: Menavigasi Tata Kelola: ESOP, Peraturan, dan Kualitas Tata Kelola Perusahaan Sarwenda Biduri; Anik Maulidiya; Wiwit Hariyanto
Procedia of Social Sciences and Humanities Vol. 1 (2021): Proceedings of the 2nd International Conference On Intelectuals Global Responsibility
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v1i.444

Abstract

This study investigates the impact of Employee Stock Ownership Program (ESOP) and regulatory factors on the quality of corporate governance implementation within Indonesian public companies. Utilizing quantitative methods and primary data, the research focuses on a sample of 55 observations from 11 companies over five periods, chosen through purposive sampling from a population of 156 companies ranked by the Indonesian Institute for Corporate Governance (IICG) during 2013-2017. Employing multiple linear regression, t-tests, F-tests, and coefficient of determination analysis through SPSS software, the findings reveal that while ESOP does not exert a partial influence, regulatory factors significantly affect the quality of corporate governance implementation. Furthermore, both ESOP and regulatory factors collectively demonstrate an influencing role in shaping the quality of corporate governance implementation. These results contribute to enhancing the understanding of the interplay between ownership programs and regulatory influences on corporate governance practices, bearing implications for governance policies and strategic decision-making.Highlight: ESOP's Limited Influence: The study finds that Employee Stock Ownership Program (ESOP) doesn't partially impact corporate governance quality, shedding light on the complexities of ownership incentives. Regulatory Impact: Regulatory factors emerge as a significant driver of corporate governance quality, underscoring the importance of legal frameworks in shaping governance practices. Collective Influence: Both ESOP and regulatory factors collectively play a crucial role in shaping corporate governance quality, highlighting the need for a comprehensive approach to governance enhancement. Keyword: ESOP, Regulatory Factors, Corporate Governance, Quantitative Analysis, Ownership Programs.
Civil Officials' Self-Control and Investment Planning Intentions: A Study in Financial Management Wiwit Hariyanto; Ruci Arizanda Rahayu; Fityan Izza Noor Abidin; Muhammad Tegar Hidayatullah; Miftahul Huda
Indonesian Journal of Law and Economics Review Vol 18 No 3 (2023): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v18i3.953

Abstract

Abstract: This research examines the influence of self-control levels among civil officials in relation to their investment planning intentions, considering the importance of effective financial management for future income and expenses. Utilizing purposive sampling, data from 77 respondents were collected through a questionnaire. The study employs Smart PLS software and partial least squares (PLS) analysis to test hypotheses. The findings underscore the significance of technology readiness and unveil implications through a SINTA-ranked journal publication, national seminar article, and intellectual property rights. As financial aspirations persist among individuals, especially those with families, many remain hindered by financial constraints. This study underscores the urgent need to address these challenges, offering insights for informed financial decision-making and goal realization. Highlight: Examining Self-Control and Investment Intentions: This study explores how self-control levels among civil officials influence their intentions for investment planning, emphasizing the crucial role of effective financial management in shaping future income and expenses. Methodology and Analysis: Employing purposive sampling and Smart PLS software with partial least squares (PLS) analysis, data from 77 respondents are analyzed to test hypotheses related to technology readiness and its implications. Addressing Financial Challenges: With enduring financial aspirations, especially within families, many individuals face constraints. The study underscores the urgency of tackling these challenges, providing insights for informed financial decision-making and achieving financial goals. Keyword: Self-Control, Investment Planning, Financial Management, Technology Readiness, Financial Constraints
THE PERSPEKTIF THEORY OF PLANNED BEHAVIOR TERHADAP INTENSI PNS UNTUK MELAKUKAN WHISTLEBLOWING Sarwenda Biduri; Wiwit Hariyanto; Eny Maryanti; Nurasik Nurasik; Sartika Sartika
Media Mahardhika Vol. 20 No. 2 (2022): January 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i2.352

Abstract

This study aims to determine attitudes, subjective norms and control behavior on the intentions of civil servants to carry out whistleblowing: a theoretical perspective on planned behavior (study of the Sidoarjo Regency Government). This study has a sample of civil servants (PNS) who have been in accordance with predetermined criteria. The sample of this research is 78 employees. Meanwhile, the analytical tool used is the questionnaire tabulation, data collection in the form of test validity and reliability testing. The data in this study were processed using SPSS version 18.0. The results of the validity and reliability tests for each indicator on the independent variables show > 0.3 and have Cronbach's Alpha > 0.06 so that the data can be said to be valid and reliable. In this study using data analysis tools in the form of multiple regression. Meanwhile, in the t-test, attitude as (X1) has a sig value of 0.237, subjective norm as (X2) has a sig 0.045, controlling behavior as (X3) has a sig value of 0.000. According to the research results, it can be concluded that subjective norms and control behavior affect the intention to do whistleblowing. But attitude does not affect the intention to do whistleblowing.
Co-Authors Abdillah Faqih Abidin , Fityan Izza Noor Ade Irma Suyani Adila Inas Daniyati Aisyah Sayyidah Khansa Ajeng Wulan Ayu Sari Al Fauziah , Della Alis Setya Wati Anik Maulidiya Apriliawati, AFitria Arista, Sintha Wahyu Bernika Ivanda Zulfi Lestari Chandrasisilia Celvina Kusuma Dewi Ratiwi Meiliza Dian Irmayanti Diarti, Tri Wahyu Dina Ayu Putri Dina Dwi Oktavia Rini Dinda Putri Kusuma Wardani Dita Nur Wahyuningtyas Divya Prihatiningrum Eka Fitria Hanum Sunarjo Eka Novia Anggraini, Eka Novia Elsa Veronica Putri Endra Wahyu Nindiyah Endra Wahyu Ningdia Endra Wahyu Ningdiyah Endra Wahyu Ningdiyah Eny Maryanti Fatimatus Sholihah Fitiyan Izzah Noor Abidin Fittyan Izza Noor Abidin Fityan Izza Noor Abidin Heri Widodo Hikmah, Syahrur Romadhonil Inge Sulistyo Inka Ayu Suhartini Irma Suyani, Ade Ismaya Nur Zannah Istian Kriya Almanfaluti Julia Vivi Maulidah Lailul Mursyidah Leny Ilyasari Lestari , Safira Dwi Lestari, Safira Dwi Loekitasari, Silvy Lukman Hudi Mahardika Darmawan Kusuma Wardana Marini, Agusti Mariyah Al Qibthiyyah Masruroh, Nafisatul Mas’adah, Lailatul Melania Pangestu Miftahul Huda Muhammad Tegar Hidayatullah Niko Fediyanto Ningdiyah , Endra Wahyu Ningtiyas, Dwi Ayu Noviatus Sholihah Nur Azizah Nurasik Nurasik Nuriza, Vivin Oktavia, Rindy Wahyu Prasetyo Utomo Prayoga, Bagas Adi Putri Ayu Assari Rahayu , Ruci Arizanda Rahmadhani, Ali Zainuri Rahmawati , Fadilla Ramdani, Rahmad Retno, Ayu Purbo Rietra Aryza Arnindhita Rini Nofita Ruci Arizanda R Ruci Arizanda Rahayu Santi Rahma Dewi Sartika Sartika Sarwenda Biduri Shafadila, Rahmahdina Shifa Azizah Haifa Sigit Hermawan Silvy Loekitasari Sinta Faridatul Solikhah Siti Musdalifah Srifany Wulansari Sriyono Sriyono Sriyono Sriyono Sriyono Ulum, Zatul Karamah Ahmad Baharul Utari, Nava Dwi UTOMO, PRASETYO VIVI AGUSTIN Vivi Dwi Anggreini Wiji Rahayu Winda Afichamala Yani, M Yesica Erika Putri Ade Pratiwi Yuliana, Feriza