Wiwit Apit Sulistyowati | Universitas Swadaya Gunung Jati Cirebon (original) (raw)

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Papers by Wiwit Apit Sulistyowati

Proceedings of the 1st International Conference on Accounting, Management and Entrepreneurship (ICAMER 2019), 2020

The rise of corruption in Indonesia raises the paradigm in the community that the position and po... more The rise of corruption in Indonesia raises the paradigm in the community that the position and power of the person vulnerable triggers the onset of deviant behavior in the form of corruption. Individual factors that can affect one's actions are religiosity orientation, behavioral orientation, and ethical orientation. Therefore, the urgency of this research is done to explore the emergence of corruption events that often occur in the public sector. This study was conducted by the survey method through instrument questionnaire that was distributed against respondents who became public service providers in Cirebon. Data analysis techniques are initiated with data quality tests, classical assumption tests, and regression analyses. Hypothesis testing was conducted with the T-test to test the influence of religious orientation, behavioral orientation and ethical orientation to corruption, especially in Cirebon Regency. The results of an analysis of 87 respondents from public service providers proved that the orientation of religiosity, ethical orientation, and behavioral orientation have a positive effect on corruption. The results of this research are expected to contribute to scientific development in the field of professional or auditing ethics and can provide recommendations to the Government in Cirebon in order to minimize the effort Fraud in the public sector.

Springer Nature Singapore Pte Ltd. 2020 S.-L. Peng et al. (eds.), Intelligent Computing and Innovation on Data Science, Lecture Notes in Networks and Systems 118,, 2020

E-Government is an administration framework dependent on correspondence innovation and plans to i... more E-Government is an administration framework dependent on correspondence innovation and plans to improve the nature of administration forms from government organizations to the general population through online administrations. The Republic of Indonesia is a part of the ASEAN country that needs improvement of E-Government execution because it is still low and under the country of Singapore,
Malaysia, Brunei Darussalam, Thailand, the Philippines, and Vietnam. The low-level
of E-Government employment in the Republic of Indonesia needs to be examined by
analyzing Internet usage penetration and identifying the cause of low E-Government
adoption in the Republic of Indonesia. E-Government becomes an exciting issue in improving good governance, and this study will discuss the conceptual model in supporting E-Government’s appropriation in the Republic of Indonesia. This paper explores the technology acceptance model (TAM) and the role of trust in creating the interest of citizens to practice E-Government”

Prosiding Seminar Nasional Kebangkitan Teknologi Nasional, 2015

Penelitian ini mengkaji tentang peran karakteristik perusahaan dan corporate governance terhadap ... more Penelitian ini mengkaji tentang peran karakteristik perusahaan dan corporate governance terhadap pengungkapan Corporate Social Responsibility. Konsep triple bottom line (people, planet, profit) merupakan hal penting yang harus diperhatikan oleh perusahaan dalam menjalankan operasionalnya. Beberapa faktor yang mempengaruhi pengungkapan CSR antara lain ukuran perusahaan, profitabilitas, dewan komisaris dan komite audit. Obyek penelitian ini adalah perusahaan manufaktur sektor industri dasar dan kimia yang listing di Bursa Efek Indonesia (BEI) periode 2012 sampai 2013. Kebutuhan data yang akan dianalisis diperoleh dari laporan tahunan (annual report) yang dipublikasikan melalui www.idx.com. Hasil analisis data menunjukkan bahwa semua variabel yang digunakan dalam penelitian ini telah memenuhi ketentuan dalam uji asumsi klasik. Penelitian ini membuktikan bahwa ukuran perusahaan berpengaruh negatif terhadap pengungkapan CSR, dewan komisaris berpengaruh positif signifikan terhadap pengungkapan CSR, sedangkan profitabilitas dan komite audit tidak berpengaruh terhadap pengungkapan CSR.
Kata kunci : ukuran perusahaan, profitabilitas, dewan komisaris, komite audit, pengungkapan CSR

The 2nd International Conference on Emerging Accounting Issues, 2016

Public expectations regarding accountants in providing services is based on ethical decisions. De... more Public expectations regarding accountants in providing services is based on ethical decisions. Despite the fact that accountants are often faced with situations that pose a conflict of interest. Therefore, this study aimed to identify the effect of ethical orientation and moral intensity towards ethical decisions made by accounting students as candidates for auditor. The number of samples in this research were 150 accounting students at the Faculty of Economics Unswagati. This study uses survey method, which uses a questionnaire to obtain accounting students perception towards ethical decisions. The analytical tool used in this research is multiple regression analysis, which previously tested data quality and classical assumption. The results of data analysis showed that the variables studied meet the data quality and classic assumptions. Hypothesis testing results prove that idealism, relativism and moral intensity have significant positive effect on ethical decisions. This research is expected to contribute to the literature on the ethics contained in the academic curriculum and focusing on ethics in the accounting profession in Indonesia.

Key Words: idealism, relativism, moral intensity, ethical decisions

1st International Conference on Emerging Accounting Issues, 2014

The dynamic of economic growth requires an increase in the needs of the accounting profession tha... more The dynamic of economic growth requires an increase in the needs of the accounting profession that plays an important role in achieving good corporate governance within an entity. However, thkjvkv be phenomenon of financial scandals (corporate scandals) creates the decline of public trust on the accounting profession. This condition may have implications on declining students’ interest in choosing accounting study programs. Therefore, this study aims to predict the factors that influence the student's decision in choosing accounting study programs based on Reasoned Action Theory (TRA). The samples in this study were 150 students majoring in accounting at the Faculty of Economics University of Swadaya Gunung Jati (Unswagati) Cirebon. This study used a survey method through questionnaires to obtain accounting students' perceptions regarding their decision to choose the accounting study program. The data analysis technique used in this study was multiple regression analysis. Prior to the regression analysis, the study first tested the quality of the data which include the validity and reliability testing and classic assumption testings that include normality, multicollinearity and heteroscedasticity test. The results of data analysis showed that the question items used to measure students' perceptions regarding study program selection decisions are valid and reliable. The data used in this research has fulfilled the classical assumption requirements. The results showed evidence that students’ attitudes and subjective norms significantly influence their decision in choosing the accounting study program.

Key Words: attitude, subjective norm, Theory of Reasoned Action (TRA)

Penelitian ini mengkaji tentang corporate governance yang dikaitkan dengan struktur modal, y... more Penelitian ini mengkaji tentang corporate governance yang dikaitkan dengan struktur modal, yaitu menekankan pada keputusan sumber dana yang akan dipilih oleh perusahaan dan ditentukan oleh dewan direksi sebagai pengambil keputusan. Struktur modal didefinisikan sebagai proporsi sumber pendanaan perusahaan yang berasal dari modal internal maupun modal eksternal. Beberapa faktor yang mempengaruhi struktur modal antara lain board size, institutional investor, tangibility dan profitabilitas. Obyek penelitian ini adalah perusahaan manufaktur yang listing di Bursa Efek Indonesia (BEI) periode 2010 sampai 2013. Kebutuhan data yang akan dianalisis diperoleh dari laporan tahunan (annual report) yang dipublikasikan melalui www.idx.com. Alat analisis yang digunakan dalam penelitian ini menggunakan analisis regresi berganda. Sebelum melakukan analisis regresi berganda dilakukan uji aumsi klasik, yaitu meliputi uji normalitas, multikolinieritas, autokorelasi dan heteroskedastisitas. Penelitian ini membuktikan bahwa board size berpengaruh negatif terhadap leverage, tangibility berpengaruh positif terhadap leverage, sedangkan institutional investor dan profitabilitas tidak berpengaruh terhadap leverage.

Prosiding "ASEAN Economic Community 2015 : Lust or Trust?", 2014

Whistleblowing is the act of a person who revealed the fraud that occurs within an entity. To bec... more Whistleblowing is the act of a person who revealed the fraud that occurs within an entity. To become a whistleblower, a person would have to understand the consequences that will be inflicted on those actions. Whistleblowing is considered as one of the systems that are effective in uncovering fraud occurring within an entity. Some of the factors considered by a person when going on whistleblowing was a suggestion from a friend, a moral obligation, personal finance costs and consequences incurred. Therefore, this study aims to examine the factors that affect the intensity of accounting students to blow the fraudulent financial reporting based on the Theory of Planned Behavior. This study was conducted on accounting students at the Faculty of Economics Unswagati who have been through the course of business ethics and accounting profession, as many as 150 students. Through experiments with illustrative cases related to fraud, the students were asked to give the perception of the intensity to be a whistleblower. Data analysis techniques used in this study using multiple regression analysis. The results showed that the suggestion of a friend, moral obligation and personal finance costs have significant negative effect on the student’s intensity to do whistleblowing. While the consequences has significant positive effect on the student’s intensity to do whistleblowing.

Keywords: whistleblowing, the suggestion of a friend, a moral obligation, personal finance costs ,the consequences, fraudulent financial reporting and Theory of Planned Behavior