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Pengaruh Kualitas Audit dan Auditor Baru serta Pengalaman Bagian Akuntansi terhadap Kepuasan dan Loyalitas Klien Sugeng Pamudji
Jurnal Akuntansi dan Auditing Indonesia Vol. 13 No. 2 (2009)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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The objectives of this study are to prove and analyze four hypothesis proposed; the influence of audit quality on client satisfaction, the influence of controller experience on client satisfaction, the influence of new auditor on client satisfaction, and the influence of client satisfaction on client loyalty.360 companies listed in Jakarta Stock Exchange in 2005 were asked to participate in the study but only 65 questionnaires were collected. The primary targets for data collection were: controller, internal auditor, and audit committee. Purposive sampling Technical is used in data collection and the data was analyzed using SEM (Structural Equation Modelling) supported with AMOS Software.The results explained the relationship between audit quality, new auditor, controller experience, client satisfaction, and client loyalty. Based on the data analysis, two hypotheses are accepted and two hypotheses are rejected. Audit quality has significant influence on client satisfaction. Client satisfaction has significant influence on client loyalty. However, new auditor (auditor change) and experience of controller has no significant influence on client satisfaction. There are several limitations of the study: minimum sample in maximum likelihood estimation (100) and the dimensions of New Auditor variable and controller experience that need to be extended.Keywords: audit quality, new auditor, controller’s experience, client satisfaction, and client loyalty

PENGARUH KOMPETENSI, INDEPENDENSI, DAN PROFESIONALISME TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN (FRAUD) Marcellina Widiyastuti; Sugeng Pamudji
Value Added : Majalah Ekonomi dan Bisnis Vol 5, No 2 (2009): Value Added : Majalah Ekonomi dan Bisnis
Publisher : Universitas Muhammadiyah Semarang

This study aims to examine the influence of competency, independency, and professionalism toward auditor's ability to detect fraud This study uses competency, independency, and professionalism because these are auditor's minimum attitudes that must auditors have in their tasks. Using questioner to collect data to auditor who works in Badan Pemeriksa Keuangan Republik Indonesia (The Indonesia's Supreme Audit Institution), Jakarta. This research use purposive sampling to choose the sample. From 93 questionnairs, only 68 questionnairs were back. In this study, researcher used Partial Least Square (PLS) with SmartPLS software. The result indicates that competency, independency, and professionalism have significantly and positively effict toward auditor's ability to detect fraud. This result also indicates that there is no differently from competency, independency, and professionalism between independent auditor and governmental auditor toward auditor's ability to detect fraud. Future research is expected can extend survey area coverage, variables research object, and don't spread the questionnairs in audit times. Keyword: competency, independency, and professionalism toward auditor's ability to detect fraud

KEMBALI PADA SISTEM EKONOMI ISLAM, PENYADARAN SECARA KOMPREHENSIF Sugeng Pamudji
Value Added : Majalah Ekonomi dan Bisnis Vol 5, No 1 (2008): Value Added : Majalah Ekonomi dan Bisnis
Publisher : Universitas Muhammadiyah Semarang

Krisis ekonomi berkepanjangan belum ada harapan untuk segera usai. Perdebatan para ahli ekonomi dengan berbagai asumsi dan sudut pandang terasa benar, tetapi solusi yang ditawarkan tidak pernah mujarab. Meskipun sering kita dengar dari para konseptor ekonomi dengan berbagai instrumen yang dimilikinya mengatakan “ini adalah satusatunya cara”. Semua sekedar wacana, antar ekonom, pemegang legalitas, eksekutif dan pelaku bisnis dengan jalan masing-masing, sehingga tidak nyambung, bahkan saling bertentangan. Paradoks-paradoks kebijakan berhamburan diterapkannya tidak menyentuh sasaran. Kebijakan fiskal, moneter, JPS, penentuan harga, dan lain-lainnya selalu dimanfaatkan oleh yang kaya, kuasa dan menang. Hanya untuk memutuskan hubungan dengan IMF saja banyak ditumpangi dengan kepentingan-kepentingan sehingga lolos dari kepentingan rakyat walau atas nama rakyat. Dari sini dibutuhkannya kesalehan ekonomi.

PENGARUH UKURAN KANTOR AKUNTAN PUBLIK DAN INDEPENDENSI KOMITE AUDIT TERHADAP KOEFISIEN RESPON LABA Barqy Cahya Muhammad; Sugeng Pamudji
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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This research aims to determine the effects brought by the qualification of public accountant office and independent audit committee to earnings response coefficient. Earnings response coefficient is market reactions towards new information issued by a corporation. In this research earnings response coefficient is production of profit quality. The variable of the public accountant office and the independent audit committee quality is considered effecting value of the profit coefficient profit. This research is made using method of purposive sampling in selecting samples. Purposive sample is a method used in selecting samples based on several specific criteria, some of which are; samples are manufacturing corporations which are listed in the Indonesian Stock Exchange and actively selling stocks during the period of 2009-2011, whose published financial report and annual report, and 194 corporations with insufficient data sample which 32 of them are outlier data. Research is made using quantitative method, and analyzed with regression analyzing technique, and hypothesis testing made using coefficient determination testing, ‘f’ testing and ‘t’ testing. The research resulting that factor which has significant influence to earnings response coefficient is only the qualification of the public accountant, Independent audit committee gives positive effect to the coefficient profit response, but insignificant.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR DISCLOSURE) TERHADAP KINERJA KEUANGAN PERUSAHAAN Ahmad Husnan; Sugeng Pamudji
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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This study aimed to examine the effect of Corporate Social Responsibility (CSR Disclosure) on corporate financial performance (return on assets, Return on Equity, Return on Sales and Current Ratio). In this study the company's financial performance is measured by using ROA, ROE, ROS and Current Ratio. Independent variables used in this study is the Corporate Social Responsibility with 79 disclosure according GRI, while the dependent variable is financial performance.Research samples were manufacturing companies listed on the Indonesia Stock Exchange (IDX) year study period 2008-2011. Data collected by the method of documentary and literature. The sample used was 156 companies during the four periods. This study uses linear regression to the data analysis.The results showed that the Corporate Social Responsibility (CSR) significantly influence the Return on Assets (ROA) and Return on Sales (ROS) but no significant effect on Return on Equity (ROE) and the Current Ratio.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU DAN AUDIT DELAY PENYAMPAIAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2007-2011) Karina Mutiara Dewi; Sugeng Pamudji
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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The purpose of this research is to analyze the factors that affect timeliness and audit delay of financial reports to the manufacturing companies listed on the Indonesia Stock Exchange. The examined factors of this research are profitability, solvability, company size, the size of a public accounting firm and auditor's opinion as the independent variables while the timeliness and audit delay as the dependent variables. The sample consists of 335 companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports to Bapepam consistently in the period 2007-2011. The data that was used in this research was secondary data and selected by using purposive sampling method. The analysis tool used is multiple regression analysis to measure audit delay, logistic regression to measure timeliness and spearman correlation to measure the relationship between audit delay and timeliness. The partial hypothesis test results show that solvability, auditor’s opinion, and the size of the public accounting firm have significant effect on audit delay, and size of firm and auditor’s opinion have significant effect on timeliness. The correlation result show that audit delay have significant effect on timeliness.

DETERMINAN KEBERADAAN RISK MANAGEMENT COMMITTEE PADA PERUSAHAAN GO PUBLIC DI INDONESIA Mona Ajeng Puspaningrum; Sugeng Pamudji
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the information about The determinants of existence Risk Management Committee in Indonesia. This study was conducted by using independent variables are number Board of Commissioners, Proportion Independent Commissioner, Reputation of External Auditor, Corporate Complexity, Leverage and Financial Reporting Risk and its was used control variable is size of company. Existence of Risk Management Committee has two forms, they are Risk Management Committee joined with the Audit Committee and Risk Management Committee, which is separated from the Audit Committee or referred Separate Risk Management Committee (SRMC). This research was conducted using Logistic Regression as a test of the hypothesis. Data collection in this study using purposive sampling to non-banking financial companies listed at the Indonesia Stock Exchange in 2011. as many as 219 companies are used as samples in this study. Result of this study showed that the variables that affect existence of Risk Management Committee joined with the Audit Committee is affiliated with the Audit Committee is Reputation of External Auditor. Meanwhile, the variables that affect the existence of a separate Risk Management Committee separated from the Audit Committee is Leverage.

PENGARUH PENGALAMAN KERJA, INDEPENDENSI, OBYEKTIFITAS, INTEGRITAS DAN KOMPETENSI TERHADAP KUALITAS HASIL AUDIT (Studi Kasus Pada Auditor Inspektorat Kota/Kabupaten di Jawa Tengah) Harvita Yulian Ayuningtyas; Sugeng Pamudji
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the impact of experience, independency, objectivity, integrity, and competence to the quality of audit result of local government using multiple regression analysis . The object of this study is the city or district inspectorate in central java as goverment internal auditor. This study is an empirical study with purposive sampling techniques of data collection. Respondents in this study are the Inspectorate of Semarang, Pekalongan, Salatiga district, Semarang and Kendal. There are six variables in this research that consist of five independent variables namely experience, independency, objectivity, integrity, and competence and one dependent variable that is the quality of audit result. According to the results of research, it can be concluded that objectivity, integrity and competence significantly affect the quality of audit result, while experience and independence did not significantly affect the quality of audit result. The coefficient of determination indicates that the objectivity, integrity and competence simultaneously affect the dependent variable (the quality of audit result) of 60.10%, while the remaining 39.90% influenced by other factors.

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