Jurnal Akuntansi Bisnis
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PARTISIPASI ANGGARAN DAN KINERJA MANAJERIAL : GAYA KEPEMIMPINAN FIEDLER SEBAGAI VARIABEL MODERASI
Get PDFThe study of the effect of budget participation on managerial performance has been
much studied, one of which is Sumarno (2005). This study will improve Sumarnos
research (2005) by using Fiedler's Leadership Style as a moderating variable. Fiedler
Leadership style testified that leaders contribution to group performances effectivity
depends on the way or the style of leadership (leadership style) and the suitability of
the situation (the favourableness of the situation) that it faces. The sample in this
study are the employees who participated in the preparation of the budget at hospitals
in Semarang. The results showed that Fiedlers leadership style was unable to
moderate the relationship between budgetary participation and managerial
performance. The results of this analysis also obtained additional analysis which was
stating that task-oriented leadership style may moderate the relationship between
budgetary participation and managerial performanc
PERBEDAAN MOTIVASI, KEPUASAN KERJA, KEINGINAN BERPINDAH KERJA, DAN PERSEPSI DISKRIMINASI ANTARA AUDITOR PRIA DAN WANITA PADA KAP DI KOTA SEMARANG
Get PDFWorld of work in this era of globalization, demands high professionalism
qualifications to gain employment, regardless of gender. Even now, women have
equal rights with men in entering the workforce. Ironically, gender is often at issue in
the work environment. The gender problem arises because there is no doubt that
there is a fundamental difference between men and women, which then have an
impact when they are in a work environment.
This study purposes to compare between male and female auditors in terms of the
level of motivation, job satisfaction, desire of turnover, and perceptions of
discrimination when they are in their work environment. Object of this study is
sample of all men and women auditor, who work at the firm in the city of Semarang.
The results of this study find that there was no difference in motivation, the desire of
turnover, and the perception of discrimination between male and female auditors.
However, there were differences in job satisfaction between the two, and the results of
this study demonstrate that the level of job satisfactions male auditors is higher than
female auditors
PENGARUH GAYA HIDUP SEHAT UNTUK MENGATASI TURNOVER INTENTIONS YANG TERJADI DI AKUNTAN PUBLIK
Get PDFThe aim of this research is to test the effect of job stress as a mediating influence between healthy lifestyle and turnover intentions of auditors in public accounting. Public Accounting Firm (KAP) as a professional company is required to have a competitive advantage to survive and win the competition. The main resource in the KAP is the auditor. One of the serious problems in the KAP is the high wants the auditor to change jobs due to the high work stress which causes the Firm must pay due to the high cost of training for new auditors and that problem need to find a solution immediately. According to Robbins (2002), the most ideal approach is with individual approach which is healthy lifestyle were selected to help reduce the stress experienced by the work that can also influence to suppress turnover intentions. The respondents on this research are drawn from all auditors in public accountant in Semarang. The results show job sress can be a mediating for influence between healthy lifestyle and turnover intentions which means when the auditors applied a great healthy lifestyle, job stress can be reduced so that the auditors turnover intentions
FAKTOR FAKTOR YANG MEMPENGARUHI PILIHAN STUDI LANJUT PPAK ATAU S-2 PADA STAFF BAGIAN ACCOUNTING DAN FINANCE
Get PDFDi era modernsasi saat ini, pendidikan merupakan hal yang sangat penting.
Pendidikan merupakan suatu langkah untuk menuju suatu kesuksesan, meningkatkan
taraf hidup, penambahan wawasan. Pendidikan Profesi Akuntansi (PPAk) ini, harus
dijalani selama 2 semester atau 12 bulan, sementara Pendidikan Strata dua (S-2)
bidang akuntansi, dapat dijalani selama 16 sampai dengan 20 bulan saja. Hal ini
menjadi salah satu pertimbangan bagi calon mahasiswa PPAk, apakah akan
melanjutkan pendidikan ke PPAk atau ke S-2. Penelitian ini bertujuan mengetahui
apakah faktor-faktor yang mempengaruhi pilihan studi lanjut PPAk atau S-2 pada
staff bagian accounting dan finance, di antaranya adalah motivasi karir, motivasi
kualitas, motivasi ekonomi, lingkungan keluarga, dan lingkungan masyarakat.
Pada penelitian ini menggunakan sampel para staff accounting dan finance yang
bekerja pada perusahaan manufaktur di Semarang. Hasil pengujian dalam penelitian
ini menggunakan pengujian regresi logistik untuk mengetahui pengaruh variabel X
terhadap Y, dimana Y adalah variabel dummy. Regresi logistik ini dilakukan karena
menggunakan variabel independen parametrik dan variabel dependen non parametrik.
Hasilnya ditemukan bahwa Motivasi karir berpengaruh terhadap melanjutkan pilihan
studi lanjut S-2 pada staff bagian accounting dan finance. Hal ini dapat disebabkan
karena perusahaan manufaktur menyediakan peluang karir yang baik sehingga staff
memilki motivasi karir yang tinggi dan akan melanjutkan studi lanjut S-2
PENGARUH TENUR KAP, REPUTASI KAP DAN ROTASI KAP TERHADAP KUALITAS AUDIT
Get PDFThe researchs objective is to investigate the effect of accounting firmstenure, reputation , and the rotation of accounting firms on audit quality. This study uses 2008-2012 data from Indonesia Stock Exchange and adopts Jones models to calculate discretionary accruals that has been widelu used as proxy for audit quality. Multiple regression analysis is applied on the data . The result shows that The longer the tenure, the higher accruals discretionary, companies audited by big four accounting firms have higher discretionary accruals , and firms that experienced rotation has highher discretionary accrual
FAKTOR-FAKTOR YANG MEMPENGARUHI SKEPTISISME PROFESIONAL AUDITOR DALAM PENUGASAN AUDIT
Get PDFThe auditor is required to have a skeptical attitude on the evidence given by his clients in order to produce a good quality audit. Auditor's professional skepticism is an attitude that is always questioning and critical evaluation of the audit evidence. Professional skepticism, the auditor is required to minimize the mistakes made during the investigation auditors on the financial statements. Public confidence in the quality of public accounting firm will be higher if the profession is to apply high quality standards for the implementation of the professional work done by members of the profession, so that auditors can be expected to exhibit professional skepticism attitude. However, on the one hand people are still often dubious level of professional skepticism by auditors owned KAP. This study aimed to examine the effect of trust, fraud risk assessment, internal locus of control, professional ethics, competence, and risk audits of professional skepticism. Respondents in this study is an auditor in public accountant in Yogyakarta. The results of this study the lower confidence auditor, the higher the professional skepticism by auditors indicated. conversely, higher level of fraud risk assessment, internal locus of control, professional ethics, competence, and audit risk held by the auditor, the higher the professional skepticism by auditors indicate
EMPOWERMENT, MOTIVASI DAN KINERJA: MENELITI DAMPAK FEEDBACK, REWARD DAN MACHIAVELLIAN
Get PDFTujuan dilakukan empowerment dalam organisasi adalah untuk membangun daya, dengan cara mendorong, memotivasi dan menumbuhkan kesadaran akan potensi yang dimiliki dalam diri individu. Drake, Wong dan Slater (2007) menggunakan feedback dan reward sebagai anteseden dari empowerment. Drake, Wong dan Slater (2007) menggunakan tiga dimensi empowerment yaitu: (1) impact, (2) competence dan (3) self-determination. Penelitian ini menambahkan variabel internal machiavellian sebagai anteseden empowerment. Individu yang memiliki sifat machiavellian lebih mudah beradaptasi dengan lingkungan sekitar untuk memaksimalkan kepentingan pribadi. Selain itu, individu yang memiliki sifat machiavellian lebih dapat melihat peluang untuk kepentingan pribadi.
Penelitian ini bertujuan memberikan bukti empiris mengenai efek Machiavellian personality terhadap proses empowerment dan kinerja. Partisipan dalam penelitian ini adalah mahasiswa Unika Soegijapranata. Penelitian ini menggunakan metode eksperimen. Desain eksperimennya adalah 2x2x2 (feedback x reward x machiavellian), dengan kategori pengkondisian between subject.
Hasil dalam penelitian ini menunjukkan bahwa feedback berpengaruh terhadap impact, competence dan self-determination. Sedangkan reward dan sifat machiavellian tidak berpengaruh terhadap impact, competence dan selfdetermination. Namun jika hanya feedback saja yang berpengaruh terhadap impact, competence dan self-determination, ternyata hal tersebut belum dapat menggerakan motivasi individu untuk menghasilkan kinerj
PENGARUH LOCUS OF CONTROL, PENGALAMAN KERJA DAN SISTEM REWARD TERHADAP PERILAKU ETIS AUDITOR
Get PDFThis research purposed to analyze the effect of locus of control, job experience and reward system toward auditor ethical behavior. Sample are the auditor in the KAP Semarang. Sampling technique used are purposive sampling method. Data from the distribution of questionnaires processed using SPSS to obtain the equation in the form of multiple regression. These results indicate that the locus of control and reward system affect auditor ethical behavior, meanwhile job experience did not affect auditor ethical behavior
PENGARUH PENERAPAN SKEMA INSENTIF BERBASIS TOURNAMENT DAN QUOTA TERHADAP KINERJA INDIVIDU DENGAN FAKTOR TASK ATTRACTIVENESS SEBAGAI VARIABEL MODERASI
Get PDFThis study reports the comprehensive result of a laboratory experiment where
subjects performed a problem-solving task under two types of incentive schemes;
tournament and quota. Additionally, all subjects evaluated attractiveness of the task
that they are perceived prior to learning how they would be compensated during the
experiment. Data are collected through 2 x 2 between-subject experiment which
treatment are given to incentive schemes and task attractiveness variables. Data of
this experiment were analyzed with various statistical instruments such as T-Test and
ANOVA. The result shown a difference in between-subject average individual
performance for each incentive scheme applied in this experiment regarding of task
attractiveness factor, thus proved that task attractiveness factor has causing main
effect to individual performance. Furthermore, it is shown that when the task was
initially perceived as being attractive, subjects under tournament incentive scheme
will outperform subjects under quota incentive scheme. Conversely, when the task
was initially perceived as being unattractive, subjects under quota incentive scheme
will outperform subjects under tournament incentive scheme in terms of individual
performance.
Keywords: individua
PENGARUH ORIENTASI ETIKA, KOMITMEN PROFESI, DAN KOMITMEN ORGANISASI TERHADAP SENSITIVITAS ETIKA (Studi Empiris Pada Kantor Akuntan Publik di Semarang).
No full textThis study aims to provide empirical evidence of the influence of the ethical orientation of idealism and relativism, professional commitment and organizational commitment have an influence on auditors' ethical sensitivity. The research was conducted in the city of Semarang, Central Java province with the study sample auditors who worked at public accounting firms in Semarang and the sampling technique used was purposive sampling. Data collected in this study with 45 copies of the questionnaire that was sent to nine public accounting firms in the city of Semarang, however, 45 copies of the questionnaire only 38 copies of the questionnaire is suitable as sources of research data. Methods of data analysis used were multiple analysis methods to examine the direct effect between the independent variables on the dependent variable. The results provide evidence that the idealism and commitment to professional ethics orientation has a positive influence on the sensitivity of ethics, whereas ethical relativism orientation has a negative effect on ethical sensitivity. But the profession's commitment does not have an influence on ethical sensitivity