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Journal : JAM : Jurnal Aplikasi Manajemen

Perbedaan Perilaku Auditor dalam Situasi Konflik Audit Dilihat dari Segi Gender: Peran Locus of Control, Komitmen Profesi, dan Kesadaran Etis Tuban Drijah Herawati; Sari Atmini
Jurnal Aplikasi Manajemen Vol 8, No 2 (2010)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The objectives of this study are to empirically examine: 1) the interaction effect between personality variables (locus of control, professional commitments, and gender) and cognitive style variables (ethical awareness) to auditors’ reactions in audit conflict situations, 2) whether there are differences in the interaction effect between locus of control and ethical awareness to auditors’ reactions in audit conflict situations between male and female auditors, and 3) whether there are differences in the interaction effect between professional commitments and ethical awareness to auditors’ reactions in audit conflict situations between male and female auditors. This research used 39 auditors working in audit firm located in Surabaya and Malang as respondents. Data were analyzed using multiple regression analysis. The results of this research show that gender affect auditors’ response in audit conflict situations and that there is an interaction between gender and ethical awareness to auditors’ response in audit conflict situations. On the contrary, this research could not find any interactions between locus of control and ethical awareness. This research could not find any interactions between professional commitments and ethical awareness to auditors’ response in audit conflict situations either. Nevertheless, for female auditor sub sample, this research succeeded in finding interaction between locus of control and ethical awareness to auditors’ response in audit conflict situations.Keywords: locus of control, professional commitments, ethical awareness, gender, audit conflict situations
Pengaruh Mekanisme Corporate Governance terhadap Innate Accruals Quality dan Discretionary Accruals Quality Sari Atmini
Jurnal Aplikasi Manajemen Vol 9, No 3 (2011)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The objectives of this research empirically are to examine the effects of independent commissioner and audit committee characteristics (number of member, competencies, independency and frequency of meeting), to discretionary accruals quality and innate accruals quality. The sample of this research was determined using purposive sampling method. There are 46 companies fulfill the criteria. Data were analyzed using multiple regression analysis. The results of this research show that independent commissioner and audit committee characteristics (number of member, competencies, independency and frequency of meeting) do not affect discretionary accruals quality and innate accruals quality.Keywords: independent commissioner, audit committee, discretionary accruals quality, innate accruals quality
Reaksi Pasar terhadap Pengukuran Kinerja Perusahaan Prospector dan Defender: Bukti Tambahan untuk Periode Setelah Krisis Saraswati, Erwin; Atmini, Sari
Jurnal Aplikasi Manajemen Vol. 7 No. 4 (2009)
Publisher : Universitas Brawijaya, Indonesia

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Abstract

Miles and Snow devide firm’s strategy into four types, which are prospector, defender, analyzer and reaction, with prospector and defender as the two extremes. The objectives of this research are to empirically examine the differences in accounting performance between prospector and defender firms and the differences in market reaction as well. Accounting performance are measured by earnings before tax, discontinued operation and extraordinary items, sales growth and dividend payout ratio. Market reaction is proxied by cumulative abnormal returns. Sample of this research consists of 60 firms, 33 firms are categorized as prospectors and 27 firms are categorized as defenders. Data of this research are analyzed using Mann-Whitney U test. The results of this research show that there are no differences in earnings before tax, discontinued operation and extraordinary items, sales growth and market reaction between prospector firms and defender firms. On the contrary, this research found that dividend payout ratio of defender firms are higher than dividend payout ratio of prospector firms, as predicted.Keywords: Defender, prospector, financial performance, market reaction