Ardiani Ika Sulistyawati
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Semarang, Indonesia Jalan Arteri Soekarno Hatta, Tlogosari, Semarang, Jawa Tengah, Indonesia 50229

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DETERMINAN PENGAMBILAN KEPUTUSAN DALAM PEMBERIAN OPINI AUDIT Susanti, Lupi; Sulistyawati, Ardiani Ika
MAKSIMUM : Media Akuntansi Universitas Muhammadiyah Semarang Vol 5, No 1 (2015): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v5i1.1722

Abstract

Penelitian ini bertujuan untuk mengetahui tentang pengaruh etika profesi, komitmen profesional, pengalaman kerja, independensi audit, fee audit terhadap pengambilan keputusan untuk memberikan opini audit (studi empiris pada kantor akuntan publik di Jawa Tengah). Opini audit adalah pernyataan auditor terhadap kewajaran laporan keuangan dari entitas yang telah diaudit. Responden dalam penelitian ini adalah auditor yang bekerja pada kantor akuntan publik di Jawa Tengah. Responden dalam penelitian ini sebanyak 59 responden. Data dalam penelitian ini menggunakan data primer yang diperoleh dengan menyebar kuesioner pada kantor akuntan publik di Jawa Tengah. Metode aipengumpulan data adalah metode purposive sampling. Metode analisis yang digunakan adalah metode regresi linear berganda. Hasil penelitian ini menunjukkan etika profesi, komitmen profesional, independensi audit tidak berpengaruh terhadap pengambilan keputusan untuk memberikan opini audit. Sedangkan pengalaman kerja dan fee audit menunjukkan hasil berpengaruh terhadap pengambilan keputusan untuk memberikan opini audit.Kata Kunci : etika profesi, komitmen profesional, pengalaman kerja, independensi audit, fee audit, opini audit
Faktor-Faktor yang Mempengaruhi Pemilihan Karir Akuntan Publik dan Non Akuntan Publik Merdekawati, Dian Putri; Sulistyawati, Ardiani Ika
Jurnal Ilmiah Aset Vol 13 No 1 (2011): Jurnal ASET Volume 13 No 1
Publisher : STIE Widya Manggala

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Abstract

The purpose of this study was to determine whether there was influence the selection of a career as a public accounting, corporate accountant, accountants, educators, and government accountants of the factors that will be reviewed financial awards, professional training, professional recognition, social values , work environment, labor market considerations and personality. The population in this study were active S1 Accounting students at 6 private universiies in Semarang city on six semesters as many as 200 students. The sample selection was done by using random sampling, the resulting sample of 125 respondents consisting of 35 students of UNISSULA, 35 students of UNIKA, 35 of USM students, 35 students of UDINUS, 35 students of UNISBANK, and 25 students of WIDYA Manggala School of Economics. The data analysis was conducted in this study by using ANOVA test. The results of this study indicate that there was influence in the choice of accounting students as a career public accountant, company accountant, accounting educators, and government accountants who reviewed the factors of financialreward, professional training, professional recognition, social values , work environment, labor market considerations and personality.
PENGARUH KEPUASAN KARYAWAN, TRAINING, TURNOVER, DAN PRODUKTIVITAS KARYAWAN TERHADAP KEUNGGULAN BERSAING MELALUI KINERJA PERUSAHAAN Sulistyawati, Ardiani Ika; Indrayani, Rejeki Ari
Jurnal Dinamika Akuntansi Vol 4, No 2 (2012): September 2012
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v4i2.2166

Abstract

Penelitian ini dilakukan untuk menentukan dan menganalisis kinerja sumberdaya manusia untuk keunggulan kompetitif karyawan PT. Kubota Indonesia berdasarkan perspektif pertumbuhan dan pembelajaran karyawan dengan metode balance scorecard. Variabel yang digunakan adalah kepuasan kerja karyawan, turnover karyawan, training dan produktivitas karyawan sebagai variabel independen adalah keunggulan kompetitif sebagai variabel intervening kinerja. Jumlah sampel sebanyak 68 responden. Hasil penelitian menunjukkan bahwa kinerja memiliki pengaruh langsung yang paling besar terhadap keunggulan bersaing. Produktivitas memberikan pengaruh langsung yang paling kecil terhadap keunggulan bersaing. Selain itu variabel turnover karyawan memberikan pengaruh tidak langsung yang paling besar terhadap keunggulan bersaing, sedangkan variabel produktivitas memberikan pengaruh tidak langsung yang paling kecil terhadap keunggulan bersaing. This study aims to determine and analyze the performance of human resources to the competitive advantage of PT. Kubota Indonesia’s employees from the growth perspective and employee learning. The balanced scorecard method is implemented. The variabels used in this study consist of four independent variabels; they are employee satisfaction at work, employee turnover, training and employee productivity. Then, a dependent variabel (competitive advantage) as well as an intervening variabel (performance) are also used. The data  are primary data, derived from the questionnaires consisted of closed questions. The questionaires are deployed in 68 respondents. After analyzing the data, the result say that the performance variabel provides the most direct influence on competitive advantage. The productivity variabel  gives the least impact on the competitive advantage. Then, turnover variabel of employee provides the greatest indirect effect on the competitive advantage, while the productivity variabel provides the least indirect influence on the competitive advantage.
Faktor-Faktor yang Mempengaruhi Pemilihan Karir Akuntan Publik dan Non Akuntan Publik Merdekawati, Dian Putri; Sulistyawati, Ardiani Ika
Jurnal Ilmu Ekonomi ASET Vol 13, No 1 (2011)
Publisher : Jurnal Ilmu Ekonomi ASET

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (145.985 KB)

Abstract

The purpose of this study was to determine whether there was influencethe selection of a career as a public accounting, corporate accountant, accountants,educators, and government accountants of the factors that will be reviewed financialawards, professional training, professional recognition, social values , work environment,labor market considerations and personality. The population in this study were active S1Accounting students at 6 private universiies in Semarang city on six semesters as manyas 200 students. The sample selection was done by using random sampling, the resultingsample of 125 respondents consisting of 35 students of UNISSULA, 35 students of UNIKA,35 of USM students, 35 students of UDINUS, 35 students of UNISBANK, and 25 studentsof WIDYA Manggala School of Economics. The data analysis was conducted in thisstudy by using ANOVA test. The results of this study indicate that there was influence inthe choice of accounting students as a career public accountant, company accountant,accounting educators, and government accountants who reviewed the factors of financialreward, professional training, professional recognition, social values , work environment,labor market considerations and personality.Keywords: financial rewards, professional training, professional recognition, socialvalues †, work environment, labor market considerations, personnel
KEBIJAKAN DEVIDEN PADA INDEKS SAHAM LQ45 DI BURSA EFEK INDONESIA Lestari, Endang; Sulistyawati, Ardiani Ika
Jurnal Akuntansi Indonesia Vol 6, No 2 (2017): JURNAL AKUNTANSI INDONESIA
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.6.2.113-130

Abstract

This study to be analyze how the influence of Return On Equity , Debt to Equity Ratio , Asset Growth , Cash Ratio, Insider Ownership , and Total Asset Turn Over the companies listed in Indonesia Stock LQ45 in BEI 2010-2014.Sampling technique in this research is by using explanatory research using quantitative approach . Sample obtainedand used is 12 Integration with the observation period of 5 years . The data used in this research is secondary dataanalysis method used is multiple regression analysis.The results showed that the adjusted R -square value of 0.542 .Simultaneously F count 12.051 table 4.9 , it can be said that the variable Return On Equity significant influence withthe positive direction of the Dividend Payout Ratio . Variable Total Asset Turn Over a significant effect but with anegative direction of the Dividend Payout Ratio . While the variable Debt to Equity Ratio , Asset Growth , Cash Ratio, and Insider Ownership no significant effect on Dividend Payout Ratio.Keywords : Return On Equity, Debt to Equity Ratio, Asset Growth, Cash Ratio, Insider Ownership , Total AssetTurnover, Dividend Payout Rati .
PENINGKATAN KINERJA KEUANGAN MELALUI MEKANISME GOOD CORPORATE GOVERNANCE Sulistyawati, Ardiani Ika; Triyani, Dian
Jurnal Dinamika Manajemen (Journal of Management Dynamics) Proceeding Madic 2015
Publisher : Department of Management, Faculty of Economics, Semarang State University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v0i0.4792

Abstract

PENGARUH KESADARAN WAJIB PAJAK, PELAYANAN PERPAJAKAN DAN KEPATUHAN WAJIB PAJAK TERHADAP KINERJA PENERIMAAN PAJAK (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Semarang Candisari) Sulistyawati, Ardiani Ika; Tri Lestari, Dian Indriana; Tiandari, Novi Widi
InFestasi Vol 8, No 1 (2012): JUNI
Publisher : InFestasi

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Abstract

To meet the expectations will increase the tax rules in development, the Directorate General of Taxes began to make efforts intensification of tax collection and extending the tax potential exploration. Consciousness, taxpayer compliance, which is partly that can affect the performance of tax revenues, supported by the existing service tax on the related tax services office. Improving the quality and quantity of services expected to increase the satisfaction to taxpayers as customers thus improving compliance in the field of taxation. The purpose of this study is to empirically examine, analyze the influence of taxpayer awareness, service tax, tax payer compliance to the performance of tax revenue. The samples in this study is the taxpayer the Tax Office Primary Semarang Candisari taken by accidental sampling method. The data used are primary data collected through the answers to every question in the list questionaire. Method of analysis using multiple linear regression. This research finds that either partially or simultaneously, awareness taxpayers, tax and compliance services taxpayers have a significant influence on the performance of tax revenue.
PERGANTIAN KANTOR AKUNTAN PUBLIK dan FAKTOR-FAKTOR YANG MEMPENGARUHINYA Meliala, Hernyke Alviani Sembiring; Sulistyawati, Ardiani Ika
MAKSIMUM : Media Akuntansi Universitas Muhammadiyah Semarang Vol 7, No 1 (2017): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v7i1.3201

Abstract

Penelitian ini bertujuan untuk menemukan bukti empiris mengenai faktor-faktor yang mempengaruhi pergantian kantor akuntan publk (KAP)pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Variabel yang digunakan dalam penelitian ini adalah pergantian KAP, pergantian manajemen, financial distress, opini auditor, ukuran KAP, danukuranklien. Populasi dalam penelitian ini merupakan seluruh perusahaan yang terdaftar di BEI tahun 2008-2012. Pemilihan sampel menggunakan metode purposive sampling. Sampel penelitian ini terdiri dari 57 perusahaan yang terdaftar di BEI. Total sampel dalam penelitian ini adalah 285 perusahaan,Hipotesis dalam penelitian ini diuji menggunakan regresi logistik. Hasil penelitian menunjukkan bahwa pergantian manajemen berpengaruh signifikan terhadap pergantian KAP. Sedangkan variabel financial distress, opini auditor, ukuran KAP dan ukuran klien tidak berpengaruh signifikan terhadap pergantian KAP.Kata Kunci :pergantian kantor akuntan publik, pergantian manajemen, financial distress, opini auditor, ukuran KAP, ukuran klien.
PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA INDEKS SAHAM SYARIAH INDONESIA Sulistyawati, Ardiani Ika; Indah, Yuliani
Akuisisi: Jurnal Akuntansi Vol 13, No 2 (2017)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v13i2.166

Abstract

Islamic Social Responsibility (ISR) is a measure of social responsibility implementation of Islamic banking which contains a compilation of items of CSR standards set by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI). This study aims to examine empirically and analyze the effect of firm size, profitability, leverage and board size to disclosure of Islamic social reporting.The research sample using purposive sampling where the sampling is based on certain criteria, obtained a sample 39 companies. Methods of data analysis used in this study using linear regression, t test, F test, classic assumption and the coefficient of determination. The results showed that the Board of Independent Commissioners significant and positive impact on the ISR Size. Other results show thay Profitability and Leverage no significant effect on ISR.
KONSERVATISME AKUNTANSI DAN DETERMINASINYA Karantika, Marlia Dina; Sulistyawati, Ardiani Ika
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 13, No 2: Desember 2018
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.13.2.163-185

Abstract

The purpose of financial statements, among others, provide reliable financial information regarding keunagan position and results of operations of the company at a certain period, as well as provide financial information that can help the parties concerned to interpret the conditions and the potential of a business. In presenting the financial statements of each company in selecting accounting methods can be used to produce different financial statements - depending on each company in accordance with the wishes and needs of the company or in other words, companies are free to choose the accounting method used in accordance with the conditions and the measures taken by the company. In the accounting process in order to produce quality information and useful, the company faced with the constraints (constraints) one of them is conservatism. The study was conducted involving 120 manufacturing companies taahun books from 2010 to 2014 by using purposive sampling method. The research proves that conenant debt and firm size effect on accounting conservatism but not so with other fariabel are growth opportunities, managerial ownership, institutional ownership and public ownership. Suggestions for further research should add or replace other variables that have not been included in this study that have an influence on conservatism.