Articles
<![CDATA[AUDIT QUALITY OF GOVERNMENT AUDITOR ]]>
<![CDATA[Setiawaty, Agus]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 4, No 3 (2013): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[Abstract: Audit Quality of Government Auditor. This study explores the relationship between governmentâs auditorsâ personal characteristics and acceptance of dysfunctional behavior situational factors on governmentâs audit quality. Data collection was conducted by distributing questionnaires to 111 governmentâs auditors. The data was analyzed using PLS application. The results showed that governmentâs auditors who increasingly accept dysfunctional behavior tend to have characteristic of external locus of control and that governmentâs auditors with external locus of control tend to have low organizational commitment. Leadership style of the audit team leader during the audit process improved the governmentâs auditorsâ commitment to their organization which leads to high-quality audit.Abstrak: Kualitas Audit dari Auditor Pemerintah. Penelitian ini mengeksplorasi hubungan antara karakteristik personal dan faktor-faktor situasional penerimaan perilaku disfungsional auditor pemerintah pada kualitas audit pemerintah. Pengumpulan data dilakukan dengan mendistribusikan kuisioner pada 111 auditor pemerintah. Data dianalisa menggunakan aplikasi PLS. Hasil menunjukkan bahwa auditor pemerintah yang semakin menerima perilaku disfungsional cenderung memiliki karakteristik locus of control eksternal dan auditor pemerintah dengan locus of control eksternal cenderung memiliki komitmen organisasi yang rendah. Gaya kepemimpinan tim audit selama proses audit meningkatkan komitmen auditor pemerintah pada organisasi mereka yang mengarah pada kualitas audit yang tinggi.]]>
<![CDATA[EFEK MONITORING MECHANISM TERHADAP KINERJA KEUANGAN DAN KINERJA PASAR ]]>
<![CDATA[Setiawaty, Agus]]>
<![CDATA[ FORUM EKONOMI Vol 17, No 1 (2015) ]]>
Publisher : <![CDATA[Faculty of Economics and Business Mulawarman University ]]>
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DOI: 10.29264/jfor.v17i1.36
<![CDATA[The main objective of this research is to analyse impact of monitoring mechanism of corporate governance to comprehensive corporate performance, both financial performance and market performance. This research was conducted using secondary data obtained from annual reports of manufacture companies listed in the Indonesia Stock Exchange for the year 2011 until 2013. The data was analyzed using multiple regression method to capture the effect of corporate governance mechanism to company performance.  The result showed that institutional shareholding and leverage partially and significantly affect financial performance, whilst board size, commissioner size, independent commissioner, managerial shareholding, audit committee size are found to insignificantly affect financial performance. Furthermore, board size, commissioner size and institutional shareholding significantly affect market performance whereas independent commissioner, managerial shareholding, audit committee and leverage do not influence market performance. Key Word: board size, commissioner size, institutional shareholding and market performance]]>
<![CDATA[AUDIT QUALITY OF GOVERNMENT AUDITOR ]]>
<![CDATA[Agus Setiawaty]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 4, No 3 (2013): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.18202/jamal.2013.12.7202
<![CDATA[Abstract: Audit Quality of Government Auditor. This study explores the relationship between government’s auditors’ personal characteristics and acceptance of dysfunctional behavior situational factors on government’s audit quality. Data collection was conducted by distributing questionnaires to 111 government’s auditors. The data was analyzed using PLS application. The results showed that government’s auditors who increasingly accept dysfunctional behavior tend to have characteristic of external locus of control and that government’s auditors with external locus of control tend to have low organizational commitment. Leadership style of the audit team leader during the audit process improved the government’s auditors’ commitment to their organization which leads to high-quality audit.Abstrak: Kualitas Audit dari Auditor Pemerintah. Penelitian ini mengeksplorasi hubungan antara karakteristik personal dan faktor-faktor situasional penerimaan perilaku disfungsional auditor pemerintah pada kualitas audit pemerintah. Pengumpulan data dilakukan dengan mendistribusikan kuisioner pada 111 auditor pemerintah. Data dianalisa menggunakan aplikasi PLS. Hasil menunjukkan bahwa auditor pemerintah yang semakin menerima perilaku disfungsional cenderung memiliki karakteristik locus of control eksternal dan auditor pemerintah dengan locus of control eksternal cenderung memiliki komitmen organisasi yang rendah. Gaya kepemimpinan tim audit selama proses audit meningkatkan komitmen auditor pemerintah pada organisasi mereka yang mengarah pada kualitas audit yang tinggi.]]>
<![CDATA[Pengaruh mekanisme good corporate governance terhadap kinerja perbankan dengan manajemen risiko sebagai variabel intervening ]]>
<![CDATA[Agus Setiawaty]]>
<![CDATA[ KINERJA Vol 13, No 1 (2016) ]]>
Publisher : <![CDATA[Faculty of Economics and Business Mulawarman University ]]>
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DOI: 10.29264/jkin.v13i1.364
<![CDATA[This study aimed to examine the effect of Good Corporate Governance (GCG) on risk management and the performance of banks in Indonesia. This study measures the extent of the implementation of corporate governance mechanisms in helping run the important managerial functions so as to reduce the risks faced and improve banks performance. Samples are banks listed in Indonesia Stock Exchange 2012-2014 period account to 90 sample observations. GCG in this study was measured by a composite score of the elements of governance, risk management is measured by a composite score of some of the bank's risk while the banks' performance is measured by return on assets (ROA). The data were analyzed using simple linear analysis is performed three times to find the direct and indirect influence of variables on corporate governance, risk management, and performance. The results showed that the risk management role as an intervening variable. The analysis showed that the mechanism of GCG has a significant negative effect on banks risk, in this case low risk showed a good risk management . In addition , GCG also has a significant positive effect on performance while the low risk (good risk management ) has a significant negative effect on performance ( performance improvement )Keywords: good corporate governance, risk management, performance]]>
<![CDATA[Pengaruh mekanisme good corporate governance terhadap kinerja perbankan dengan manajemen risiko sebagai variabel intervening ]]>
<![CDATA[Agus Setiawaty]]>
<![CDATA[ KINERJA Vol 13, No 1 (2016): Maret ]]>
Publisher : <![CDATA[Faculty of Economics and Business Mulawarman University ]]>
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DOI: 10.30872/jkin.v13i1.364
<![CDATA[This study aimed to examine the effect of Good Corporate Governance (GCG) on risk management and the performance of banks in Indonesia. This study measures the extent of the implementation of corporate governance mechanisms in helping run the important managerial functions so as to reduce the risks faced and improve bank’s performance. Samples are banks listed in Indonesia Stock Exchange 2012-2014 period account to 90 sample observations. GCG in this study was measured by a composite score of the elements of governance, risk management is measured by a composite score of some of the bank's risk while the banks' performance is measured by return on assets (ROA). The data were analyzed using simple linear analysis is performed three times to find the direct and indirect influence of variables on corporate governance, risk management, and performance. The results showed that the risk management role as an intervening variable. The analysis showed that the mechanism of GCG has a significant negative effect on bank’s risk, in this case low risk showed a good risk management . In addition , GCG also has a significant positive effect on performance while the low risk (good risk management ) has a significant negative effect on performance ( performance improvement )Keywords: good corporate governance, risk management, performance]]>
<![CDATA[Penerapan standar akuntansi keuangan entitas tanpa akuntabilitas publik (sak etap) pada penyusunan laporan keuangan ]]>
<![CDATA[Norkamsiah Norkamsiah]]>;
<![CDATA[Agus Iwan Kesuma]]>;
<![CDATA[Agus Setiawaty]]>
<![CDATA[ AKUNTABEL Vol 13, No 2 (2016): September ]]>
Publisher : <![CDATA[Faculty of Economics and Business Mulawarman University ]]>
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DOI: 10.30872/jakt.v13i2.1181
<![CDATA[The financial statement is the primary means of communicating financial information to parties outside of the company, which contains the results of the accounting process that can be used as a means of communication between financial information and or activity of a company with the parties concerned with the information or corporate activity. in this case, the local cigarette company as entity the publishes general purpose financial statement for external users is expected to make a financial report in accordance with the standard, it is the standards of financial accounting entity without public accountability (SAK ETAP). the purpose of this study is to investigate the compilation and presentation of financial statement by an entity’s financial accounting standards without public accountability (SAK ETAP), as well as the obstacles encountered in its application. this study used a qualitative research case study method. the steps are taken to obtain the information is by interview and documentation. the result of this study indicate that CV Aba Komputer financial statemen has not implement accounting standars entities without public accountability (SAK ETAP) and it is because the company has the limitation of knowlegde and human resources.Keyword: Financial statements, SAK ETAP]]>
<![CDATA[Corporate governance dan kinerja balanced scorecard (studi kasus pada bank yang terdaftar di bursa efek indonesia) ]]>
<![CDATA[Agus Setiawaty]]>
<![CDATA[ AKUNTABEL Vol 16, No 1 (2019): April ]]>
Publisher : <![CDATA[Faculty of Economics and Business Mulawarman University ]]>
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DOI: 10.30872/jakt.v16i1.5379
<![CDATA[Studi ini menguji hubungan antara kualitas dan kinerja tata kelola dengan memperkirakan model regresi OLS untuk menguji hubungan ini. Kami mengukur tata kelola sebagai indeks komposit multidimensi yang terdiri dari dewan, komite audit, dan karakteristik struktur kepemilikan, sementara kinerja bank diukur menggunakan pendekatan Balanced Scorecard termasuk ukuran finansial dan nonfinansial. Bukti empiris menunjukkan bahwa tata kelola berpengaruh positif dan signifikan terhadap kinerja bank yang terdaftar di Pasar Modal Indonesia. Khususnya, untuk struktur dewan, bukti menunjukkan bahwa lebih banyak direktur eksekutif di dewan akan meningkatkan kinerja keuangan dan pelanggan tetapi menurunkan kinerja proses bisnis internal. Kami juga menemukan bahwa direktur komisaris dan rapat intensitasnya tidak mempengaruhi setiap dimensi kinerja BSC. Temuan menarik lainnya juga ditunjukkan oleh kinerja pelanggan, yang menunjukkan bahwa mekanisme CG memberikan pengaruh yang kuat dan signifikan terhadap perspektif pelanggan. Dari analisis empiris ditemukan bahwa intensitas rapat komite audit, dewan komisaris, direktur eksekutif dan konsentrasi kepemilikan memiliki pengaruh yang signifikan terhadap pangsa pasar bank.]]>
<![CDATA[EFEK MONITORING MECHANISM TERHADAP KINERJA KEUANGAN DAN KINERJA PASAR ]]>
<![CDATA[Agus Setiawaty]]>
<![CDATA[ FORUM EKONOMI Vol 17, No 1 (2015): Maret ]]>
Publisher : <![CDATA[Faculty of Economics and Business Mulawarman University ]]>
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DOI: 10.30872/jfor.v17i1.36
<![CDATA[The main objective of this research is to analyse impact of monitoring mechanism of corporate governance to comprehensive corporate performance, both financial performance and market performance. This research was conducted using secondary data obtained from annual reports of manufacture companies listed in the Indonesia Stock Exchange for the year 2011 until 2013. The data was analyzed using multiple regression method to capture the effect of corporate governance mechanism to company performance.  The result showed that institutional shareholding and leverage partially and significantly affect financial performance, whilst board size, commissioner size, independent commissioner, managerial shareholding, audit committee size are found to insignificantly affect financial performance. Furthermore, board size, commissioner size and institutional shareholding significantly affect market performance whereas independent commissioner, managerial shareholding, audit committee and leverage do not influence market performance. Key Word: board size, commissioner size, institutional shareholding and market performance]]>
<![CDATA[Pengaruh pemanfaatan teknologi informasi dan pengendalian intern terhadap kinerja instansi ]]>
<![CDATA[Nurul Fiqra Nauap]]>;
<![CDATA[Yana Ulfah]]>;
<![CDATA[Agus Setiawaty]]>
<![CDATA[ Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 1, No 1 (2016): April ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Mulawarman ]]>
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DOI: 10.29264/jiam.v1i1.279
<![CDATA[Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh Pemanfaatan Teknologi Informasi dan Pengendalian Intern terhadap Kinerja Instansi pada Universitas Mulawarman. Metode penentuan sampel yang digunakan adalah total sampling. Data yang digunakan adalah data primer dan data sekunder yang dikumpulkan melalui kuesioner. Kuesioner yang disebarkan sebanyak 65 kuesioner tetapi hanya 57 lembar kuesioner yang kembali. Analisis yang digunakan dalam pengujian hipotesis dilakukan dengan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa Pemanfaatan Teknologi Informasi berpengaruh signifikan dan positif terhadap Kinerja Instansi dengan nilai P-Value 0,001, Pengendalian Intern berpengaruh Signifikan dan Positif terhadap Kinerja Instansi dengan nilai P-Value 0,000, dimana nilai signifikansi 0,05. Sedangkan nilai R-square yaitu sebesar 0.565 yang berarti sebesar 56,5% kedua variabel eksogen dalam penelitian ini mampu mempengaruhi variabel endogen.]]>
<![CDATA[Evolusi riset auditing dalam bingkai paradigma interpretif ]]>
<![CDATA[Agus Setiawaty]]>
<![CDATA[ AKUNTABEL Vol 20, No 1 (2023): Maret ]]>
Publisher : <![CDATA[Faculty of Economics and Business Mulawarman University ]]>
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DOI: 10.30872/jakt.v20i1.12901
<![CDATA[Pengembaraan atas pengetahuan selama ini hanya berhasil dilakukan melalui pendekatan umum berbasis rasionalitas dan objektivitas. Kekuatan prediksi dan penjelas atas fenomena yang terjadi menjadi tujuan dari pendekatan ini. Namun sayangnya pendekatan tersebut hanya mampu mengungkap realitas sebatas permukaan semata tanpa kesuksesan untuk menggali hakikat makna terdalam. Ternyata, ada pendekatan lain yang bisa menemukan dan mengungkap realitas secara lebih mendalam, yaitu melalui paradigma interpretif yang dikenal dengan riset yang menghasilkan kedalaman dan refleksivitas. Namun sayangnya, kebenaran bahwa paradigma tersebut memiliki kekuatan lebih dalam menguak fenomena yang terjadi harus tersisihkan dan tak berdaya oleh sebab dominasi paradigma positivis di kalangan periset, termasuk di dalamnya peneliti di bidang akuntansi. Auditing sebagai salah satu area akuntansi pun mengalami hal serupa yang harus terbelenggu oleh kestabilan metode penelitian kuantitatif. Seiring perjalanannya, auditing yang selama ini disentuh hanya melalui satu pendekatan, secara perlahan beralih menggunakan paradigma interpretif dan berhasil menyodorkan fakta-fakta baru yang mencengangkan yang belum pernah ditemukan sebelumnya. Paradigma interpretif dengan keunggulannya mampu menghadirkan ragam temuan menarik di ranah auditing yang dapat memperkaya temuan yang selama ini telah dihasilkan.]]>
