Jurnal Dinamika Akuntansi dan Bisnis
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Locus of Control, Penerimaan Auditor atas Dysfunctional Audit Behavior dan Intention to Quit
Full text linkThis study aims to examine personal characteristics of auditor acceptance of dysfunctional audit behavior. More specifically, it aims to investigate locus of control on intention to quit and auditor acceptance of dysfunctional audit behavior. This study surveys public accounting firm in Sumatera with a total of107 respondents. Data analysis was performed by using Structural Equation Modeling-Partial Least Square (PLS-SEM). The results show that locus of control has positive influence on intention to quit and auditor acceptance of dysfunctional audit behavior. In addition, it is also suggested that the effect of locus of control on auditor acceptance of dysfunctional audit behavior is indirectly influenced through intention to quit
Speaking One Language with Different Accents: A Review on Adoption of International Accounting and Auditing Standards
Full text linkThe objective of this study isto comprehend different practices of accounting and auditing across countries. Although over 120 countries use similar accounting and auditing standards, resulting from converging towards IFRS and ISA respectively, a difference of accounting and auditing practices still exists. It needs a comprehensive theory or analytical framework to explain such differences. Yet, there is still a limited overarching theory and comprehensive analytical framework to explain different accounting and auditing practices. Hofstede's work on culture, which is widely used in accounting and auditing research, may be useful to comprehend various accounting and auditing practices. Alternative explanations using political and economic factors are also often proposed to explain the dissimilarities. These fragmentary approaches seem to result in lack of understanding on the issue. Seeking theories or analytical tools to provide an enhanced explanation of why accounting and auditing practiced differently may be worthwhile avenues
Studi Tentang Teori GONE dan Pengaruhnya Terhadap Fraud Dengan Idealisme Pimpinan Sebagai Variabel Moderasi: Studi Pada Pengadaan Barang/Jasa di Pemerintahan
Full text linkThis study aims to examine the effect of GONE theorys variables on the procurement fraud of government goods/services by using variables of leadership idealism as a moderating variable. This study uses question instruments for each variable: Greed, Opportunity, Need, and Exposes from Bologne (1993), Leadership Idealism from Tappen (1994) and Procurement Fraud of Government Goods/Services. This study collects primary data gathered from the respondents perception in Kebumen District Government agencies. The analysis technique used is Moderated Regression Analysis (MRA). The results of this study demonstrate that the existence of Exposes (low penalty level) and lack of leadership idealism will increase the potential procurement fraud of goods/services in government. In other words without the punishment that can provide a deterrent effect and less idealistic leadership will be more and more potential individuals within the bureaucracy associated in the procurement process of goods/services to conduct fraud
Analisis Empiris Pengaruh Efektifitas Komite Audit, Efektifitas Internal Audit, Whistleblowing System, Pengungkapan Kecurangan dan Reaksi Pasar
No full textThis study was conducted to obtain answer for four research questions: (1) whether the effecivenes of audit committee affected whistleblowing system, (2) whether the effectivenes of internal audit affected whistleblowing system, (3) whether whistleblowing system affected fraud disclosure, and (4) whether fraud disclosure affected market reaction. This research was analyzed using Structural Equation Modeling SEM with PLS model. The samples were 57 companies that listed on the IDX in year 2014. Results of the study were summarized as follow: (1) The effectivenes of audit committee had negative significant effect on whistleblowing system, (2) The effectiveness of internal audit did not have effect on whistleblowing system, (3) whistleblowing system did not have effect on fraud disclosure, and (4) fraud disclosure had negative significant effect on stock market reaction. The implication of this research is that the company should encourage the implementation of whistleblowing system as an effective early fraud prevention system, hence the number of fraud will decrease
Implikasi Gaya Audit Terhadap Komparabilitas Laporan Keuangan
Full text linkPrior studies show that earnings attributes were influenced by characteristics of audit firms hired by clients. Big Four audit firms were reported to have developed working rules to assess accounting standards used by firms in preparing financial reports and consistently applied these working rules across all clients. Unique audit methodology and procedures create audit style that belongs to particular audit firm, especially Big Four audit firms. As a consequence, financial statements audited by the same Big Four audit firms experience similar audit processes and show higher consistency than those of firms audited by different Big Four audit firms. Applying the same audit style is expected to increase financial statements comparability between two companies audited by the same Big Four audit firms. Therefore, a pair of companies audited by the same audit firms is predicted to have more comparables earnings than audited by different Big Four audit firms. Results supported the hypothesis that audit style improves financial statements comparability of firms audited by same Big Four audit firms
The Accuracy of Earning Forecast Analysis, Information Asymmetry and Integrated Reporting Case of Indonesia
Full text linkThe purpose of this study is to examine factors that affect companies presents the elements of integrated reporting in their annual reports and how its effect on the accuracy of earnings forecast analysis and information asymmetry. The independent variables tested were institutional ownership, company size, profitability, international activities, and industry type and growth opportunity. The study population is non-financial companies listed on the Indonesia Stock Exchange in 2015. The samples were taken by using purposive sampling i.e. with some specific criteria. The data was analysed by using multiple regression analysis to examine the factors affecting the company presents the elements of integrated reporting in the annual report, and a simple regression to see how the presentation of the elements of integrated reporting affect the asymmetry of information and the accuracy of earnings forecast analysis. This study found that only the size of the companies determines the presentation of the elements ofintegrated reporting in the annual report. In addition, this study does not confirm the effect of the presentation of the elements of integrated reporting on the information asymmetry and the earnings forecast analysis accuracy
Manfaat Akuntansi Basis Akrual dan Akuntansi Basis Kas Menuju Akrual dalam Pengambilan Keputusan Internal Pemerintah Daerah
Full text linkThis study explores how accrual accounting and cash accounting resulted information used by Indonesian local goverment managers in making decision.it is a descriptive quantitative method research. Data was collected from questionnaires consists of 19 questions related to internal decision making in the local goverments. The respondences were managers of local goverments in East java Province and West Sulawesi Province. The results demonstrated that accrual accounting method provided more useful information than cash toward accrual accounting method. In addition, the respondences reported that they did not have adequate capacilities to use utilize accrual accounting method. Thus, they need further training
Analisis Hasil Audit Pemerintahan dan Tingkat Korupsi Pemerintahan Provinsi di Indonesia
Full text linkAgency theory assumes that there are many information asymmetries between the agents (local government) who have direct access to information by the principals (the public). The existence of information asymmetry that allows the occurrence of corruption by local government. Government auditing is believed to affect the level of local government corruption. The purpose of this research is to analyze the influence of government auditing result such as audit opinion, audit finding, and audit rectification to the level of provincial government corruption in Indonesia.This research uses secondary data from the audit result of Badan Pemeriksa Keuangan Republik Indonesia, Badan Pusat Statistik and the prosecutor annual reports. This research uses purposive sampling and using multiple linear regression analysis. The study shows that partially, audit rectification has negative effect on corruption level, audit finding and audit opinion has no effect on corruption level. Simultaneously, these variables have significant influence on corruption level
Dilema Etika pada Akuntan Sebuah Studi Persepsi Mahasiswa Akuntansi
Full text linkInternal factors play an important role in decision making, especially under conditions of a dilemma. Therefore, we examined the internal factors of individuals consisting of gender, age, and level of education in the deliberations and decision-making when faced with ethical dilemmas. This study used a survey by Aluchna Mikolajczyk (2013) and Eweje Brunon (2010) to collect data. 106 students who were respondents in this study were divided into 87 undergraduate students and 19 postgraduate students. Hypothesis testing used was nonparametric chi-square test to see the differences in the perception of respondents. As a result, women were more often indicate or face the ethical dilemma rather than in men. Age did not affect the attitude when it was faced with moral dilemmas for the development of the higher age of respondents, where it is not necessarily better than the moral development of the respondents with a younger age. There was no different in perception between age and level of education to ethical dilemmas. Practical contribution of this research was taken into consideration by the personnel manager when recruiting human resources and become knowledgeable in instilling ethics education from an early age, so that the moral development of the individual can arrive at the highest stage
Pengaruh Strategi Bisnis Terhadap Sistem Pengendalian Manajemen Studi pada BUMN Kategori Industri Strategis di Indonesia
Full text linkThe objective of this study is to investigate the influence of business strategy for management control system. The study was carried out on twelve state-owned enterprises strategic industries (BUMNIS) in Indonesia between 2015 and 2016. The studied BUMNIS were selected based on criteria. The data was collected from questionaires that filled by top managements, the board of directors and internal control unit staff. In total, there were sixty respondents and 100% respondent rate. Structural Equation Modelling (SEM) with PLS approach was used to analysis the survey results. This study demonstrates that business strategy has an impact on management control systems of studied BUMNIS