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All Journal Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) Erudio: Journal of Educational Innovation The International Journal of Accounting and Business Society EKUITAS (Jurnal Ekonomi dan Keuangan) Asia Pacific Fraud Journal Jurnal Pengabdian kepada Masyarakat Nusantara Unri Conference Series: Community Engagement DEDIKASI PKM Jurnal ABM Mengabdi Journal of Interdisciplinary Socio-Economic and Community Study Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Reviu Akuntansi, Keuangan, dan Sistem Informasi Prosiding Seminar Nasional Pemberdayaan Masyarakat (SENDAMAS)
Nurlita Novianti
Fakultas Ekonomi Dan Bisnis Universitas Brawijaya
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Jurnal Akuntansi Multiparadigma

 1 
Faktor-faktor yang Mempengaruhi Minat Pemanfaatan Sistem Informasi Berbasis Komputer dengan Gender sebagai Variabel Moderating Novianti, Nurlita; Baridwan, Zaki
Jurnal Akuntansi Multiparadigma Vol 1, No 3 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (705.522 KB)

Abstract

The objectives of the research is to examine some factors that influence intention of utilization of  computer based information system and gender as moderating variable by using Unified Theory of Acceptance and Use of Technology (UTAUT)  framework that proposed by Venkates et al., (2003). This research was conducted in public sector organizations in Malang on information system and information system usage. There were 65 respondents involved. The data was analyzed by using multiple regression and moderating regression analysis by SPSS 13 software. The result indicates that simultaneously, the performance expectancy, effort expectancy, and social factor significantly influence the intention of utilization of computer based information system. It might be concluded that the intention of utilization of computer based information system is influenced by social factor. Further-more, the analysis result also indicates that gender is not significant as moderating variable from performance expectancy, effort expectancy, and social factor. The implication of the research is relevant toward public sector organizations which adopt and advance information system in its operationalities, to consider factors which influence the intention of utilization of computer based information system.
“KAMUFLASE” DALAM PRAKTIK ROTASI AUDITOR Irianto, Gugus; Novianti, Nurlita; Wulandari, Putu Prima
Jurnal Akuntansi Multiparadigma Vol 5, No 3 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (539.751 KB)

Abstract

Abstrak: “Kamuflase” dalam Praktik Rotasi Auditor. Penelitian ini bertujuan menemukan makna praktikrotasi auditor dari perspektif auditor. Melalui metode fenomenologi transendental Husserl, ditemukan bahwa rotasi auditor memiliki tujuan mulia di antaranya untuk menjaga dan meningkatkan independensi auditor, kualitas audit, sharing knowledge and profit, serta mencegah terjadinya kolusi antara auditor dengan klien. Di sisi lain, adanya ketergantungan ekonomik auditor pada klien mengakibatkan adanya praktik “kamuflase” dalam menyikapi regulasi tentang rotasi auditor, di antaranya melalui praktik “rotasi auditor semu” dan praktik “reinkarnasi” kantor akuntan publik. Diperlukan aturan yang lebih membumi dan kesadaran etika auditor dan auditee par excellence terkait rotasi auditor. Abstract: The “camouflage” in Auditor Rotation Practice. This study aims to reveal the meaning of auditor rotation practices from the perspective of the auditor. By employing Husserl’s transcendental phenomenology, this study indicates that auditor rotation has been understood as having noble objectives which are to maintain auditors’ independence, to secure and improve quality audit, to share knowledge and profit, and to prevent collusion between auditors and their clients.  On the other hand, auditors’ economic dependence on the client results in “camouflage” auditor rotation practices, including “pseudo auditor rotation” and “reincarnation” of public accounting firm. Mundane rules and par excellence ethical awareness of the auditors and auditees are needed concerning auditor rotation.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PEMANFAATAN SISTEM INFORMASI BERBASIS KOMPUTER DENGAN GENDER SEBAGAI VARIABEL MODERATING Novianti, Nurlita; Baridwan, Zaki
Jurnal Akuntansi Multiparadigma Vol 1, No 3 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (705.522 KB) | DOI: 10.18202/jamal.2010.12.7100

Abstract

The objectives of the research is to examine some factors that influence intention of utilization of  computer based information system and gender as moderating variable by using Unified Theory of Acceptance and Use of Technology (UTAUT)  framework that proposed by Venkates et al., (2003). This research was conducted in public sector organizations in Malang on information system and information system usage. There were 65 respondents involved. The data was analyzed by using multiple regression and moderating regression analysis by SPSS 13 software. The result indicates that simultaneously, the performance expectancy, effort expectancy, and social factor significantly influence the intention of utilization of computer based information system. It might be concluded that the intention of utilization of computer based information system is influenced by social factor. Further-more, the analysis result also indicates that gender is not significant as moderating variable from performance expectancy, effort expectancy, and social factor. The implication of the research is relevant toward public sector organizations which adopt and advance information system in its operationalities, to consider factors which influence the intention of utilization of computer based information system.
“KAMUFLASE” DALAM PRAKTIK ROTASI AUDITOR Gugus Irianto; Nurlita Novianti; Putu Prima Wulandari
Jurnal Akuntansi Multiparadigma Vol 5, No 3 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (539.751 KB) | DOI: 10.18202/jamal.2014.12.5029

Abstract

Abstrak: “Kamuflase” dalam Praktik Rotasi Auditor. Penelitian ini bertujuan menemukan makna praktikrotasi auditor dari perspektif auditor. Melalui metode fenomenologi transendental Husserl, ditemukan bahwa rotasi auditor memiliki tujuan mulia di antaranya untuk menjaga dan meningkatkan independensi auditor, kualitas audit, sharing knowledge and profit, serta mencegah terjadinya kolusi antara auditor dengan klien. Di sisi lain, adanya ketergantungan ekonomik auditor pada klien mengakibatkan adanya praktik “kamuflase” dalam menyikapi regulasi tentang rotasi auditor, di antaranya melalui praktik “rotasi auditor semu” dan praktik “reinkarnasi” kantor akuntan publik. Diperlukan aturan yang lebih membumi dan kesadaran etika auditor dan auditee par excellence terkait rotasi auditor. Abstract: The “camouflage” in Auditor Rotation Practice. This study aims to reveal the meaning of auditor rotation practices from the perspective of the auditor. By employing Husserl’s transcendental phenomenology, this study indicates that auditor rotation has been understood as having noble objectives which are to maintain auditors’ independence, to secure and improve quality audit, to share knowledge and profit, and to prevent collusion between auditors and their clients.  On the other hand, auditors’ economic dependence on the client results in “camouflage” auditor rotation practices, including “pseudo auditor rotation” and “reincarnation” of public accounting firm. Mundane rules and par excellence ethical awareness of the auditors and auditees are needed concerning auditor rotation.
Co-Authors Abror, Moh Afif adhyatmaka, dhafy Afia, Tutut Mei Nur Alfandia, Nurlita Sukma Anita Wijayanti Anita Wijayanti Arum Prastiwi Asmoro, Priandhita Sukowati Aulia Fuad Rahman Cindy Cornelia Wahyu Wardani Edlyn Khurotul Aini Endang Mardiati Fitrotul Laili Gugus Irianto Hanifa Maulani Ramadhan Hasna, Dinda Aulia Hudzaifah Abdurrahman Al'alim Icha Bella Febriyanti Isa, Yudisthira Jannata Muhammad Jefri Ilham Rachmawan Jeremy Ivan Kemala Maulida Kristin Rosalina Laksono Trisnantoro Lidya Zhafira Nadafajar Nurmani'ah Widianti Novianti Mukti Wibowo Nuralam, Inggang Perwangsa Nurul Anisa Priandhita Sukowidyanti Asmoro Puspita, Ayu Fury Putu Prima Wulandari Sharfina Amalia Tutut Mei Nur Afia Widyasari, Hani Sekar Wulandari, Putu Yuki Firmanto Yuki Firmanto Zaki Baridwan Zakiyah Darojah