David Pesudo - Academia.edu (original) (raw)

Papers by David Pesudo

Research paper thumbnail of Machiavellianism, Competency, Motivation and Audit Quality (Study on Auditors of BPKP – Central Java Chapter)

Perspektif Akuntansi

This research aims to analyze the influence of machiavellianism, competency and motivation toward... more This research aims to analyze the influence of machiavellianism, competency and motivation toward audit quality. This study uses a quantitative approach by using questionnaires that was distributed to 50 respondents to gather primary data. Respondents for this research are auditors at Badan Pengawasan Keuangan dan Pembangunan (BPKP) – Central Java Chapter. Research data was analyzed by using multiple linear regression analysis. The results show that (1) machiavellianism has negative effect on audit quality, (2) competence has positive effect on audit quality and (3) motivation has no effect on audit quality.

Research paper thumbnail of Pengaruh Persepsi Good Leadership, Persepsi Kualitas Interaksi Atasan-Bawahan dan Dukungan Sosial Terhadap Organizational Citizenship Behavior

Jurnal Terapan Ilmu Manajemen dan Bisnis

Penelitian ini dilakukan untuk mengetahui hubungan antaraPersepsi Good Leadership, Persepsi Inter... more Penelitian ini dilakukan untuk mengetahui hubungan antaraPersepsi Good Leadership, Persepsi Interaksi Atasan-bawahan, danDukungan Sosial terhadap Organizational Citizenship Behavior Karyawan.Subyek penelitian ini adalah karyawan UKM dengan jumlah responsebanyak 64 dari total 70 kuesioner di Kota Salatiga. Sampel padapenelitian ini diambil menggunakan metode Purposive-Judgement denganQuota Sampling. Ditemukan adanya hubungan signifikan positif padahubungan antara Persepsi Kualitas Interaksi Atasan-Bawahan danDukungan Sosial terhadap Organizational Citizenship Behavior dengantingkat signifikansi 0,001 dan 0,000 pada tiap variabel. Sedangkan angkasignifikansi sebesar 0,928 pada variabel Good Leadership menunjukkantidak adanya pengaruh pada variabel Organizational Citizenship Behavior.Pengaruh variabel bebas terhadap variabel terikat dalam uji F jugaditunjukkan dengan angka 8,794, dimana hal ini menyimpulkan bahwavariabel bebas secara simultan berpengaruh terhadap variabel terikat.Selai...

Research paper thumbnail of Effect of Skepticism, Independence, Professionalism, and Competence towards Audit Quality (in Covid-19 situation)

Jurnal AKSI (Akuntansi dan Sistem Informasi)

This study aims to determine the effect of auditor's skepticism, independence, professionalis... more This study aims to determine the effect of auditor's skepticism, independence, professionalism, and competence towards audit quality, especially in Covid-19 situation. The sample of this study are the auditors who work in CPAs firm in Semarang and Solo. The data analysis technique used in this study is Multiple Regression and processed using SPSS. This study indicates that skepticism and competence does not influence audit quality while independence and professionalism influence audit quality.

Research paper thumbnail of Effect of Personal Cost and Bystander Effect As Moderating Variable on Whistleblowing Intention

Jurnal AKSI (Akuntansi dan Sistem Informasi)

This study aims to determine the effect of personal cost on whistleblowing intention with the bys... more This study aims to determine the effect of personal cost on whistleblowing intention with the bystander effect as a moderating variable. The population in this study were students of the Faculty of Economics and Business, W University who are active in organization. The data analysis technique used is moderated regression analysis. The result of this study indicate that personal cost has a negative effect on whistleblowing intention and bystander effect has a negative effect which strengthens the negative effect of personal cost on whistleblowing intention.

Research paper thumbnail of Audit Tenure, Audit Firm Reputation and Audit Quality Study on Indonesian Manufacture Companies

Jurnal AKSI (Akuntansi dan Sistem Informasi)

The debate on audit quality still continues due to different results and arguments on audit tenur... more The debate on audit quality still continues due to different results and arguments on audit tenure, audit firm reputation and audit quality. This study provides empirical evidence on the differentiation of audit quality by considering the audit tenure and audit firm reputation. Using the data from IDX of manufacturing companies in 2019 and 2020, the researcher examines the difference in audit quality, measured by discretionary accruals, in terms of audit tenure and audit firm reputation. This study also examines 247 companies that are analyzed using Mann-Whitney test. Findings from this study reveal that there is no significant difference between the audit quality of companies that have repeated and non-repeated audits. However, this study indicates that there is a significant difference in the audit quality of a company that is audited by the big 4 and non-big 4 audit firms. Based on the result, it can be suggested that auditor rotation is not necessary to enhance the audit quality...

Research paper thumbnail of The Effect of Ethical Climate and Locus of Control toward Whistleblowing Intention

Jurnal AKSI (Akuntansi dan Sistem Informasi)

This research purposes to determine the effect of the ethical climate principle and internal locu... more This research purposes to determine the effect of the ethical climate principle and internal locus of control on whistleblowing intention. The population in this research were accounting students of the Faculty of Economics and Business, Satya Wacana Christian University, who already took auditing subjects. Collection data was carried out using questionnaires, and the data analysis technique used is multiple regression analysis. This study indicates that the ethical climate principle has a positive effect but does not significantly influence whistleblowing intention and internal locus of control has a positive effect on whistleblowing intention

Research paper thumbnail of custom: The Effects of Competence and Motivation on Audit Quality with Ethical Orientation as a Moderating Variable

International Journal of Science and Business, Feb 11, 2021

Research paper thumbnail of The Effects of Competence and Motivation on Audit Quality with Ethical Orientation as a Moderating Variable

This current period of audit internal government require to be more competence, clear, responsibi... more This current period of audit internal government require to be more competence, clear, responsibility, and other with the aim to provide good service on public sector. And also Internal auditor of BPKP must uphold the ethical standard in running their duties and responsibilities. Thereafter, the purpose of this research is to examine the effects of competence and motivation on audit quality with ethical orientation as a moderating variable in BPKP (Badan Pengawasan Keuangan dan Pembangunan), North Sulawesi. The analysis technique is used descriptive analysis, classic assumption tests and hypothesis test, and with total respondent of questionaries' are 65 auditors of BPKP and the data analysis technique was multiple linear regression analysis. Hence, the result of this study found that the competence and motivation has significant positive effect on audit quality, the competence with ethical orientation as a moderating variable has a significant positive effect on audit quality, ...

Research paper thumbnail of Tekanan Ketaatan, Pengetahuan, Pengalaman Auditor, dan Audit Judgment

Jurnal Penelitian Teori & Terapan Akuntansi (PETA), 2022

Penelitian ini bertujuan untuk mengetahui pengaruh tekanan ketaatan, pengetahuan auditor terhadap... more Penelitian ini bertujuan untuk mengetahui pengaruh tekanan ketaatan, pengetahuan auditor terhadap audit judgment dengan pengalaman auditor sebagai variabel moderating pada Kantor Inspektorat. Data yang digunakan adalah data primer dengan sumber data yaitu kuesioner yang di sebarkan melalui google form pada Kantor Inspektorat di wilayah di Salatiga, Boyolali, Surakarta, dan Wonogiri. Sampel yang digunakan sejumlah 60 responden. Teknik analisis yang digunakan adalah teknik analisis Moderate Regression Analysis (MRA). Hasil penelitian ini menunjukkan bahwa tekanan ketaatan dan pengetahuan auditor berpengaruh positif terhadap audit judgment. Sedangkan untuk variabel moderating yaitu pengalaman auditor dapat memoderasi variabel tekanan ketaatan. Hasil lain dari penelitian ini menunjukkan bahwa variabel moderasi pengalaman auditor tidak dapat memoderasi pengaruh pengetahuan auditor terhadap audit judgment pada Kantor Inspektorat.

Research paper thumbnail of The Influence of the Work Environment, Financial Rewards, and Type a Personality On the Choice of a Public Accountant Career

International Journal of Social Science and Business, 2021

The influence of work environment, financial rewards and personality type A on the choice of a pu... more The influence of work environment, financial rewards and personality type A on the choice of a public accountant career. This research aims to determine the effect of the work environment, financial rewards, and type A personality on the choice of a public accountant career. The subjects of this study were accounting students, Universitas Kristen Satya Wacana class of 2017 and 2018. This study used a quantitative approach with a linear regression testing method. The sample of this study was 182 respondents. 79 respondents obtained the distribution of data acquisition from the 2017 class and 103 respondents from the 2018 batch. The data was obtained by distributing questionnaires through the google form. Based on the t-test, it can be concluded that the work environment has a positive effect on the choice of a public accountant career, financial rewards have no effect on the choice of a public accountant career, and type A personality has a positive effect on the choice of a public a...

Research paper thumbnail of Analisis terhadap Faktor-Faktor yang Mempengaruhi Kinerja Fungsi Audit Internal pada Univeristas: Studi Kasus di Universitas Kristen Satya Wacana

Research paper thumbnail of Perception of civil servant’s on APIP capability as moderating vari-able on the relationship between the implementation of SPIP and SAKIP (Study on Salatiga City Government)

This study discusses the government’s accountability performance. This study tried to obtain the ... more This study discusses the government’s accountability performance. This study tried to obtain the evidence on the effect of SPIP (internal control system) Implementation on the SAKIP (accountability performance) implementation and APIP (internal auditor) Capability can strengthen the relationship between SPIP Implementation and SAKIP Implementation. This study helps to improve comprehension of the importance of the implementation of SPIP and the implementation of SAKIP to improve accountability performance as government and the importance of APIP capability can affect the relationship between the implementation of SPIP and SAKIP. It used the sampe consisting of 322 civil servants of Salatiga City Government. The variables used in this study include the dependent variable-SAKIP Implementation, the independent variable-SPIP Implementation, and the moderating variable-APIP Capability. This study uses primary data obtained from civil servants of Salatiga City Government. This data is a c...

Research paper thumbnail of PEMAHAMAN AKUNTANSI DAN AKUNTABILITAS MAHASISWA PENERIMA BEASISWA (Studi pada Mahasiswa Fakultas Ekonomika dan Bisnis UKSW)

The purpose of this study is to describe the level of accounting comprehension and the accountabi... more The purpose of this study is to describe the level of accounting comprehension and the accountability of educational fee and to describe the relationship between the level of accounting comprehension and the accountability of educational fee. This is a descriptive study by using the primary data which were collected by distributing the questionnaires and doing the interview with the respondents, the students of Economics and Business Faculty of Satya Wacana Christian University who are obtaining the scholarship. The results from 82 respondents showed that their average level of accounting comprehension was on the less comprehend range (64,02) with the accountability of educational fee was on the accountable range (82,40). Based on the correlation test, there was no correlation between the level of accounting comprehension and the accountability of educational fee. The result of this study also confirmed that the accountable behavior of the students of Economics and Business Faculty ...

Research paper thumbnail of Independence Commitment dan Orientasi Etika pada Intensi Melakukan Whistleblowing dengan Moral Reasoning menjadi Variabel Moderasi

Jurnal Penelitian dan Pengembangan Sains dan Humaniora, 2021

Penelitian ini bertujuan untuk mengetahui pengaruh orientasi etika dan independendence commitment... more Penelitian ini bertujuan untuk mengetahui pengaruh orientasi etika dan independendence commitment terhadap intensi melakukan whistleblowing dengan moral reasoning sebagai variabel moderasi pada mahasiswa. Penelitian ini menggunakan pendekatan deskriptif kuantitatif. Metode pengumpulan data menggunakan kuesioner. Teknik sampel yang digunakan yaitu purposive sampling sehingga diperoleh 272 sampel mahasiswa sebagai responden dalam penelitian ini. Hasil dari penelitian ini menunjukkan bahwa Independence commitment memiliki pengaruh positif signifikan terhadap intensi melakukan whistleblowing, dengan tingkat signifikan yang rendah, orientasi etika tidak berpengaruh terhadap intensi melakukan whistleblowing, dan moral reosing tidak dapat memoderasi hubungan antara dua variabel bebas tersebut terhadap intensi melakukan whistleblowing pada mahasiswa aktif.

Research paper thumbnail of Perceptional Analysis of Msmes Tax Justice Aspect

International Journal of Social Science and Business, 2020

This study aims to identify how the role of tax justice for taxpayer of Small and Medium sized en... more This study aims to identify how the role of tax justice for taxpayer of Small and Medium sized enterprises (SMEs) will affect the level of compliance with paying taxes. The results of this study are also useful for Direktorat Jendral Pajak to identify how SMEs react to these policies so that they can represent the condition of their business in their obligation to pay taxes. This study used a qualitative method with a descriptive approach through questionnaires and in-depth interviews with respondents. The population of this study was SMEs assisted by Dinas Koperasi dan UMKM kota Salatiga with 1,656 business units with the method of determining many samples using the slovin formula measurement and with convenience sampling. The impact of the application of PP 23 of 2018 has been felt by taxpayer of SMEs since July 2018, the reduction in tax rates by half a percent of the previous tax rate has been proven to increase tax compliance for taxpayers of SMEs but the application of PP 23 o...

Research paper thumbnail of Akuntabilitas Dan Pengendalian Internal Pada Organisasi Nirlaba (Studi Pada Gbi Ambarawa)

Behavioral Accounting Journal, 2018

This study aims to analyze financial accountability practices and internal controls conducted in ... more This study aims to analyze financial accountability practices and internal controls conducted in Church organizations. Accountability practices are divided into 3, namely income, expenditure, and assets and internal control over these three issues. The type of this research is qualitative research. This study uses primary data types through interviews, and secondary data through financial statements. The results of this study indicate that the practice of financial accountability in GBI Organizations. Cipto 3 Ambarawa is sufficient and internal control is relatively loose but does not cause fraud.

Research paper thumbnail of Pengalaman Kerja, Skeptisme Profesional, Tekanan Waktu Dan Pendeteksi Fraud (Studi Pada BPKP Jawa Tengah)

Jurnal Ilmu Sosial dan Humaniora, 2020

Penelitian ini bertujuan untuk mengetahui pengaruh pengalaman kerja, skeptisme profesional, dan t... more Penelitian ini bertujuan untuk mengetahui pengaruh pengalaman kerja, skeptisme profesional, dan tekanan waktu terhadap pendeteksi fraud pada BPKP (Badan Pengawasan Kuangan dan Pembangunan) Jawa Tengah. Penelitian ini menggunakan pendekatan deskriptif kuantitatif, dimana kuesioner digunakan sebagai instrumen penelitian. Teknik sampel yang digunakan yaitu saturated sampling sehingga diperoleh 45 sampel auditor internal BPKP sebagai responden dalam penelitian ini. Teknik analisis yang digunakan analisis linear berganda. Analisis ini meliputi: uji validitas dan realibilitas, uji asumsi klasik, uji hipotesis. Hasil dari penelitian ini menunjukkan bahwa pengalaman kerja dan skeptisme profesional memiliki pengaruh positif yang signifikan terhadap pendeteksi fraud tetapi untuk variabel tekanan waktu memiliki pengaruh negatif yang signifikan terhadap pendeteksi fraud pada BPKP Jawa Tengah.

Research paper thumbnail of Profitability, Company Sizes, Number Of Audit Committe, And Size Of KAP On Audit Delay (Empirical studies in property and real estate companies listed on the Indonesia Stock Exchange in 2014 - 2018)

Jurnal Ekonomi Kuantitatif Terapan, 2020

This study to describe the influence of Profitability, Company Size, Number of Audit Committees, ... more This study to describe the influence of Profitability, Company Size, Number of Audit Committees, and KAP Size on audit delay both partially and simultaneously on audit delay on Property and Real Estate companies in 2014-2018. The sampling technique used was purposive sampling. The samples in this study were 36 companies in the Property and Real Estate sector which were listed on the Indonesia Stock Exchange in 2014-2018, so that the research data amounted to 180. In this study using descriptive statistical analysis techniques, classic assumption test, and panel data regression analysis. The results of this study indicate that profitability and company size have a significant effect on audit delay, while for the number of audit committees, KAP size has no significant effect on audit delay. Silmultically that profitability, company size, number of audit committees, and KAP Size significantly influence the audit delay of property and real estate companies in 2014-2018.

Research paper thumbnail of Whistleblowing Intention in Organizational Justice & Ethical Climate: An Experimental Study

Jurnal Reviu Akuntansi dan Keuangan, Mar 30, 2020

Recenty, whistleblowing has become an important subject for organizations because it enables indi... more Recenty, whistleblowing has become an important subject for organizations because it enables individuals to disclose any regulation's irregularities and frauds in their organization and report those irregularities and frauds to their superior. Whistleblowing can be supported many

Research paper thumbnail of Sifat Machiavillan, Komitmen Profesional Mahasiswa Terhadap Intensi Kecurangan Dengan Jenis Kelamin Sebagai Variabel Mod-erasi

AFRE (Accounting and Financial Review), 2019

Cheating is usually the most common we encounter in the business world, but we do not rule out th... more Cheating is usually the most common we encounter in the business world, but we do not rule out the possibility of cheating we can also find in the world of education. This study aims to analyze the effect of machiavellian traits, professional commitment, and gender as moderating variables on academic cheating intentions. This research was conducted at the Satya Wacana Christian University's economics and business faculty with purposive sampling techniques. The analysis technique used is multiple regression analysis and moderation analysis techniques. The results of this study indicate that machiavellian traits have a positive effect on academic cheating intentions, and professional commitment does not affect the intention of academic fraud. Besides, gender also weakens the machiavellian relationship and professional commitment to academic cheating intentions

Research paper thumbnail of Machiavellianism, Competency, Motivation and Audit Quality (Study on Auditors of BPKP – Central Java Chapter)

Perspektif Akuntansi

This research aims to analyze the influence of machiavellianism, competency and motivation toward... more This research aims to analyze the influence of machiavellianism, competency and motivation toward audit quality. This study uses a quantitative approach by using questionnaires that was distributed to 50 respondents to gather primary data. Respondents for this research are auditors at Badan Pengawasan Keuangan dan Pembangunan (BPKP) – Central Java Chapter. Research data was analyzed by using multiple linear regression analysis. The results show that (1) machiavellianism has negative effect on audit quality, (2) competence has positive effect on audit quality and (3) motivation has no effect on audit quality.

Research paper thumbnail of Pengaruh Persepsi Good Leadership, Persepsi Kualitas Interaksi Atasan-Bawahan dan Dukungan Sosial Terhadap Organizational Citizenship Behavior

Jurnal Terapan Ilmu Manajemen dan Bisnis

Penelitian ini dilakukan untuk mengetahui hubungan antaraPersepsi Good Leadership, Persepsi Inter... more Penelitian ini dilakukan untuk mengetahui hubungan antaraPersepsi Good Leadership, Persepsi Interaksi Atasan-bawahan, danDukungan Sosial terhadap Organizational Citizenship Behavior Karyawan.Subyek penelitian ini adalah karyawan UKM dengan jumlah responsebanyak 64 dari total 70 kuesioner di Kota Salatiga. Sampel padapenelitian ini diambil menggunakan metode Purposive-Judgement denganQuota Sampling. Ditemukan adanya hubungan signifikan positif padahubungan antara Persepsi Kualitas Interaksi Atasan-Bawahan danDukungan Sosial terhadap Organizational Citizenship Behavior dengantingkat signifikansi 0,001 dan 0,000 pada tiap variabel. Sedangkan angkasignifikansi sebesar 0,928 pada variabel Good Leadership menunjukkantidak adanya pengaruh pada variabel Organizational Citizenship Behavior.Pengaruh variabel bebas terhadap variabel terikat dalam uji F jugaditunjukkan dengan angka 8,794, dimana hal ini menyimpulkan bahwavariabel bebas secara simultan berpengaruh terhadap variabel terikat.Selai...

Research paper thumbnail of Effect of Skepticism, Independence, Professionalism, and Competence towards Audit Quality (in Covid-19 situation)

Jurnal AKSI (Akuntansi dan Sistem Informasi)

This study aims to determine the effect of auditor's skepticism, independence, professionalis... more This study aims to determine the effect of auditor's skepticism, independence, professionalism, and competence towards audit quality, especially in Covid-19 situation. The sample of this study are the auditors who work in CPAs firm in Semarang and Solo. The data analysis technique used in this study is Multiple Regression and processed using SPSS. This study indicates that skepticism and competence does not influence audit quality while independence and professionalism influence audit quality.

Research paper thumbnail of Effect of Personal Cost and Bystander Effect As Moderating Variable on Whistleblowing Intention

Jurnal AKSI (Akuntansi dan Sistem Informasi)

This study aims to determine the effect of personal cost on whistleblowing intention with the bys... more This study aims to determine the effect of personal cost on whistleblowing intention with the bystander effect as a moderating variable. The population in this study were students of the Faculty of Economics and Business, W University who are active in organization. The data analysis technique used is moderated regression analysis. The result of this study indicate that personal cost has a negative effect on whistleblowing intention and bystander effect has a negative effect which strengthens the negative effect of personal cost on whistleblowing intention.

Research paper thumbnail of Audit Tenure, Audit Firm Reputation and Audit Quality Study on Indonesian Manufacture Companies

Jurnal AKSI (Akuntansi dan Sistem Informasi)

The debate on audit quality still continues due to different results and arguments on audit tenur... more The debate on audit quality still continues due to different results and arguments on audit tenure, audit firm reputation and audit quality. This study provides empirical evidence on the differentiation of audit quality by considering the audit tenure and audit firm reputation. Using the data from IDX of manufacturing companies in 2019 and 2020, the researcher examines the difference in audit quality, measured by discretionary accruals, in terms of audit tenure and audit firm reputation. This study also examines 247 companies that are analyzed using Mann-Whitney test. Findings from this study reveal that there is no significant difference between the audit quality of companies that have repeated and non-repeated audits. However, this study indicates that there is a significant difference in the audit quality of a company that is audited by the big 4 and non-big 4 audit firms. Based on the result, it can be suggested that auditor rotation is not necessary to enhance the audit quality...

Research paper thumbnail of The Effect of Ethical Climate and Locus of Control toward Whistleblowing Intention

Jurnal AKSI (Akuntansi dan Sistem Informasi)

This research purposes to determine the effect of the ethical climate principle and internal locu... more This research purposes to determine the effect of the ethical climate principle and internal locus of control on whistleblowing intention. The population in this research were accounting students of the Faculty of Economics and Business, Satya Wacana Christian University, who already took auditing subjects. Collection data was carried out using questionnaires, and the data analysis technique used is multiple regression analysis. This study indicates that the ethical climate principle has a positive effect but does not significantly influence whistleblowing intention and internal locus of control has a positive effect on whistleblowing intention

Research paper thumbnail of custom: The Effects of Competence and Motivation on Audit Quality with Ethical Orientation as a Moderating Variable

International Journal of Science and Business, Feb 11, 2021

Research paper thumbnail of The Effects of Competence and Motivation on Audit Quality with Ethical Orientation as a Moderating Variable

This current period of audit internal government require to be more competence, clear, responsibi... more This current period of audit internal government require to be more competence, clear, responsibility, and other with the aim to provide good service on public sector. And also Internal auditor of BPKP must uphold the ethical standard in running their duties and responsibilities. Thereafter, the purpose of this research is to examine the effects of competence and motivation on audit quality with ethical orientation as a moderating variable in BPKP (Badan Pengawasan Keuangan dan Pembangunan), North Sulawesi. The analysis technique is used descriptive analysis, classic assumption tests and hypothesis test, and with total respondent of questionaries' are 65 auditors of BPKP and the data analysis technique was multiple linear regression analysis. Hence, the result of this study found that the competence and motivation has significant positive effect on audit quality, the competence with ethical orientation as a moderating variable has a significant positive effect on audit quality, ...

Research paper thumbnail of Tekanan Ketaatan, Pengetahuan, Pengalaman Auditor, dan Audit Judgment

Jurnal Penelitian Teori & Terapan Akuntansi (PETA), 2022

Penelitian ini bertujuan untuk mengetahui pengaruh tekanan ketaatan, pengetahuan auditor terhadap... more Penelitian ini bertujuan untuk mengetahui pengaruh tekanan ketaatan, pengetahuan auditor terhadap audit judgment dengan pengalaman auditor sebagai variabel moderating pada Kantor Inspektorat. Data yang digunakan adalah data primer dengan sumber data yaitu kuesioner yang di sebarkan melalui google form pada Kantor Inspektorat di wilayah di Salatiga, Boyolali, Surakarta, dan Wonogiri. Sampel yang digunakan sejumlah 60 responden. Teknik analisis yang digunakan adalah teknik analisis Moderate Regression Analysis (MRA). Hasil penelitian ini menunjukkan bahwa tekanan ketaatan dan pengetahuan auditor berpengaruh positif terhadap audit judgment. Sedangkan untuk variabel moderating yaitu pengalaman auditor dapat memoderasi variabel tekanan ketaatan. Hasil lain dari penelitian ini menunjukkan bahwa variabel moderasi pengalaman auditor tidak dapat memoderasi pengaruh pengetahuan auditor terhadap audit judgment pada Kantor Inspektorat.

Research paper thumbnail of The Influence of the Work Environment, Financial Rewards, and Type a Personality On the Choice of a Public Accountant Career

International Journal of Social Science and Business, 2021

The influence of work environment, financial rewards and personality type A on the choice of a pu... more The influence of work environment, financial rewards and personality type A on the choice of a public accountant career. This research aims to determine the effect of the work environment, financial rewards, and type A personality on the choice of a public accountant career. The subjects of this study were accounting students, Universitas Kristen Satya Wacana class of 2017 and 2018. This study used a quantitative approach with a linear regression testing method. The sample of this study was 182 respondents. 79 respondents obtained the distribution of data acquisition from the 2017 class and 103 respondents from the 2018 batch. The data was obtained by distributing questionnaires through the google form. Based on the t-test, it can be concluded that the work environment has a positive effect on the choice of a public accountant career, financial rewards have no effect on the choice of a public accountant career, and type A personality has a positive effect on the choice of a public a...

Research paper thumbnail of Analisis terhadap Faktor-Faktor yang Mempengaruhi Kinerja Fungsi Audit Internal pada Univeristas: Studi Kasus di Universitas Kristen Satya Wacana

Research paper thumbnail of Perception of civil servant’s on APIP capability as moderating vari-able on the relationship between the implementation of SPIP and SAKIP (Study on Salatiga City Government)

This study discusses the government’s accountability performance. This study tried to obtain the ... more This study discusses the government’s accountability performance. This study tried to obtain the evidence on the effect of SPIP (internal control system) Implementation on the SAKIP (accountability performance) implementation and APIP (internal auditor) Capability can strengthen the relationship between SPIP Implementation and SAKIP Implementation. This study helps to improve comprehension of the importance of the implementation of SPIP and the implementation of SAKIP to improve accountability performance as government and the importance of APIP capability can affect the relationship between the implementation of SPIP and SAKIP. It used the sampe consisting of 322 civil servants of Salatiga City Government. The variables used in this study include the dependent variable-SAKIP Implementation, the independent variable-SPIP Implementation, and the moderating variable-APIP Capability. This study uses primary data obtained from civil servants of Salatiga City Government. This data is a c...

Research paper thumbnail of PEMAHAMAN AKUNTANSI DAN AKUNTABILITAS MAHASISWA PENERIMA BEASISWA (Studi pada Mahasiswa Fakultas Ekonomika dan Bisnis UKSW)

The purpose of this study is to describe the level of accounting comprehension and the accountabi... more The purpose of this study is to describe the level of accounting comprehension and the accountability of educational fee and to describe the relationship between the level of accounting comprehension and the accountability of educational fee. This is a descriptive study by using the primary data which were collected by distributing the questionnaires and doing the interview with the respondents, the students of Economics and Business Faculty of Satya Wacana Christian University who are obtaining the scholarship. The results from 82 respondents showed that their average level of accounting comprehension was on the less comprehend range (64,02) with the accountability of educational fee was on the accountable range (82,40). Based on the correlation test, there was no correlation between the level of accounting comprehension and the accountability of educational fee. The result of this study also confirmed that the accountable behavior of the students of Economics and Business Faculty ...

Research paper thumbnail of Independence Commitment dan Orientasi Etika pada Intensi Melakukan Whistleblowing dengan Moral Reasoning menjadi Variabel Moderasi

Jurnal Penelitian dan Pengembangan Sains dan Humaniora, 2021

Penelitian ini bertujuan untuk mengetahui pengaruh orientasi etika dan independendence commitment... more Penelitian ini bertujuan untuk mengetahui pengaruh orientasi etika dan independendence commitment terhadap intensi melakukan whistleblowing dengan moral reasoning sebagai variabel moderasi pada mahasiswa. Penelitian ini menggunakan pendekatan deskriptif kuantitatif. Metode pengumpulan data menggunakan kuesioner. Teknik sampel yang digunakan yaitu purposive sampling sehingga diperoleh 272 sampel mahasiswa sebagai responden dalam penelitian ini. Hasil dari penelitian ini menunjukkan bahwa Independence commitment memiliki pengaruh positif signifikan terhadap intensi melakukan whistleblowing, dengan tingkat signifikan yang rendah, orientasi etika tidak berpengaruh terhadap intensi melakukan whistleblowing, dan moral reosing tidak dapat memoderasi hubungan antara dua variabel bebas tersebut terhadap intensi melakukan whistleblowing pada mahasiswa aktif.

Research paper thumbnail of Perceptional Analysis of Msmes Tax Justice Aspect

International Journal of Social Science and Business, 2020

This study aims to identify how the role of tax justice for taxpayer of Small and Medium sized en... more This study aims to identify how the role of tax justice for taxpayer of Small and Medium sized enterprises (SMEs) will affect the level of compliance with paying taxes. The results of this study are also useful for Direktorat Jendral Pajak to identify how SMEs react to these policies so that they can represent the condition of their business in their obligation to pay taxes. This study used a qualitative method with a descriptive approach through questionnaires and in-depth interviews with respondents. The population of this study was SMEs assisted by Dinas Koperasi dan UMKM kota Salatiga with 1,656 business units with the method of determining many samples using the slovin formula measurement and with convenience sampling. The impact of the application of PP 23 of 2018 has been felt by taxpayer of SMEs since July 2018, the reduction in tax rates by half a percent of the previous tax rate has been proven to increase tax compliance for taxpayers of SMEs but the application of PP 23 o...

Research paper thumbnail of Akuntabilitas Dan Pengendalian Internal Pada Organisasi Nirlaba (Studi Pada Gbi Ambarawa)

Behavioral Accounting Journal, 2018

This study aims to analyze financial accountability practices and internal controls conducted in ... more This study aims to analyze financial accountability practices and internal controls conducted in Church organizations. Accountability practices are divided into 3, namely income, expenditure, and assets and internal control over these three issues. The type of this research is qualitative research. This study uses primary data types through interviews, and secondary data through financial statements. The results of this study indicate that the practice of financial accountability in GBI Organizations. Cipto 3 Ambarawa is sufficient and internal control is relatively loose but does not cause fraud.

Research paper thumbnail of Pengalaman Kerja, Skeptisme Profesional, Tekanan Waktu Dan Pendeteksi Fraud (Studi Pada BPKP Jawa Tengah)

Jurnal Ilmu Sosial dan Humaniora, 2020

Penelitian ini bertujuan untuk mengetahui pengaruh pengalaman kerja, skeptisme profesional, dan t... more Penelitian ini bertujuan untuk mengetahui pengaruh pengalaman kerja, skeptisme profesional, dan tekanan waktu terhadap pendeteksi fraud pada BPKP (Badan Pengawasan Kuangan dan Pembangunan) Jawa Tengah. Penelitian ini menggunakan pendekatan deskriptif kuantitatif, dimana kuesioner digunakan sebagai instrumen penelitian. Teknik sampel yang digunakan yaitu saturated sampling sehingga diperoleh 45 sampel auditor internal BPKP sebagai responden dalam penelitian ini. Teknik analisis yang digunakan analisis linear berganda. Analisis ini meliputi: uji validitas dan realibilitas, uji asumsi klasik, uji hipotesis. Hasil dari penelitian ini menunjukkan bahwa pengalaman kerja dan skeptisme profesional memiliki pengaruh positif yang signifikan terhadap pendeteksi fraud tetapi untuk variabel tekanan waktu memiliki pengaruh negatif yang signifikan terhadap pendeteksi fraud pada BPKP Jawa Tengah.

Research paper thumbnail of Profitability, Company Sizes, Number Of Audit Committe, And Size Of KAP On Audit Delay (Empirical studies in property and real estate companies listed on the Indonesia Stock Exchange in 2014 - 2018)

Jurnal Ekonomi Kuantitatif Terapan, 2020

This study to describe the influence of Profitability, Company Size, Number of Audit Committees, ... more This study to describe the influence of Profitability, Company Size, Number of Audit Committees, and KAP Size on audit delay both partially and simultaneously on audit delay on Property and Real Estate companies in 2014-2018. The sampling technique used was purposive sampling. The samples in this study were 36 companies in the Property and Real Estate sector which were listed on the Indonesia Stock Exchange in 2014-2018, so that the research data amounted to 180. In this study using descriptive statistical analysis techniques, classic assumption test, and panel data regression analysis. The results of this study indicate that profitability and company size have a significant effect on audit delay, while for the number of audit committees, KAP size has no significant effect on audit delay. Silmultically that profitability, company size, number of audit committees, and KAP Size significantly influence the audit delay of property and real estate companies in 2014-2018.

Research paper thumbnail of Whistleblowing Intention in Organizational Justice & Ethical Climate: An Experimental Study

Jurnal Reviu Akuntansi dan Keuangan, Mar 30, 2020

Recenty, whistleblowing has become an important subject for organizations because it enables indi... more Recenty, whistleblowing has become an important subject for organizations because it enables individuals to disclose any regulation's irregularities and frauds in their organization and report those irregularities and frauds to their superior. Whistleblowing can be supported many

Research paper thumbnail of Sifat Machiavillan, Komitmen Profesional Mahasiswa Terhadap Intensi Kecurangan Dengan Jenis Kelamin Sebagai Variabel Mod-erasi

AFRE (Accounting and Financial Review), 2019

Cheating is usually the most common we encounter in the business world, but we do not rule out th... more Cheating is usually the most common we encounter in the business world, but we do not rule out the possibility of cheating we can also find in the world of education. This study aims to analyze the effect of machiavellian traits, professional commitment, and gender as moderating variables on academic cheating intentions. This research was conducted at the Satya Wacana Christian University's economics and business faculty with purposive sampling techniques. The analysis technique used is multiple regression analysis and moderation analysis techniques. The results of this study indicate that machiavellian traits have a positive effect on academic cheating intentions, and professional commitment does not affect the intention of academic fraud. Besides, gender also weakens the machiavellian relationship and professional commitment to academic cheating intentions