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Hendro Lukman
Fakultas Ekonomi Universitas Tarumanagara
Economics, Econometrics & Finance

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FAKTOR YANG PENGARUHI PEMILIHAN KARIR SEBAGAI AKUNTAN PUBLIK BAGI MAHASISWA PTS WASTA DENGAN PENDEKATAN REASONED ACTION MODEL Hendro Lukman; Carolina Juniati
Jurnal Akuntansi Vol. 20 No. 2 (2016): May 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v20i2.54

Abstract

Tujuan dari penelitian ini adalah untuk mengalisis pengaruh nilai instrinsik, gender,pengaruh orang tuan, persepsi mahasiswa dan pertimbangan pasar untuk memilih karir sebagai akuntan publik. Riset ini dilaksanakan berdasarkan fenomena yang terjadi saat ini di mana jumlah pemegang gelar akuntan yang banyak namun yang berprofesi sebagai akuntan publik sedikit sekali. Teori Reasoned Action Model (TRA Model) yang menilai prilaku (instrinsik) dan norma subyektif (pengaruh orang tua) menjadi dasar dari prilaku individu sebagai dasar penelitian ini. Subyek dari penelitian ini adalah mahasiswa akuntansi di perguruan tinggi swasta di Jakarta yang kebanyakan mereka bekerja di kantor akuntan publik setelah mereka lulus. Jumlah sampel 196 responden yang diperoleh dengan menyebarkan kusioner secara langsung dan diproses menggunakan SPSS versi 21. Hasil penelitian ini menunjukkan nilai instrinsik, persepsi mahasiswa dan pengaruh orang tuan mempunyai signifikan terhadap kecenderungan mahasiswa bekerja sebagai akuntan publik, sementara gender dan pertimbangan pasar kerja tidak mempunyai efek signifikan. Berdasarkan TRA Model, hasil riset ini konsisten dengan TRA Model. Dengan demikian, peranan Institut Akuntan Publik Indonesia (IAPI) dan pergutuan tinggi harus berperan aktif menciptakan informasi yang jelas mengenai prospek profesi sebagai akuntan publik.The objective of this study was to analyze the influence of intrinsic value, gender, parental influence, perception of student and labor market considerations for choosing a career as a public accountant. This research is done based as a phenomenon that occurs today, which is the number of people who holds accountant in Indonesia but at least who pursue as a public accountant. Theory of Reasoned Action Model (TRA Model), which suggests that the attitude (intrinsic value) and subjective norm (parental influence) became the basis for the behavior of the individual as the premises of the study. The subjects of this study were students majoring in accounting at the private university in Jakarta that many graduates working in public accounting firms. The sample in this study amounted to 196 respondents through spreading a questionnaire to students diretly, and processed using SPSS Version 21. The results are intrinsic values, perceptions of student and parental influence has a significant influence on the tendency of students to work as a public accountant, while gender and labor market considerations does not have a significant effect. According to The TRA Model, this research result is consistent with TRA model. Therefore, the role of associations of public accountants in the case of Indonesian Institute of Certified Public Accountants (IAPI) and the universities must play an active role creates a clear prospect information and public accounting profession.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PRAKTIK MANAJEMEN LABA PADA INDSUTRI PERBANKAN DI INDONESIA Fricilia Fricilia; Hendro Lukman
Jurnal Akuntansi Vol. 19 No. 1 (2015): January 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v19i1.115

Abstract

Ekspektasi pemilik modal (principal) dan pengolah (agent) seringkali tidak sejalan. Dapat disebabkan ekspektasi pricipal yang terlalu tinggi sedangkan dunia bisnis tidak dapat semuanya dikendalikan, juga dipengaruhi faktor-faktor eksternal yang tidak dapat dikendali. Oleh sebab itu banyak cara yang dilakukan oleh agent untuk memenuhi ekspektasi pricipal tujuan pribadi agent,salah satunya adalah dengan manajemen laba. Dalam penelitian ini, penulis memilih industri perbankan sebagai subyek penelitian karena praktik manajemen laba tidak semudah dilakukan industri lain karena adanya keterbatasan dari aturan Bank Indonesia. Hasil penilitian bahwa Capital Adequacy Ratio (CAR), Non Perfoming Loan (NPL), Loan to Deposit Ratio Loan to Deposit Ratio (LDR), Growth, Reputasi auditor dan Audit tenure sebagai variabel independen yang diproses dengan menggunakan SPSS, ternyata CAR, LDR dan Growth yang mempengaruhi terhadap praktik manajemen laba di industri perbankan, sedangkan (NPL), Reputasi Auditor dan Audit Tenure tidak mempengaruhi.Expectations of shareholders (principal) and management (agent) are often not in line. This is due to the pricipal expectations were too high while the business world can not all be controlled, are also influenced by external factors that can not are controlled. Therefore, many ways in which the agent to meet the expectations of pricipal and personal goals agent, one of which is the earnings management. In this study, the authors chose the banking industry as research subjects because earnings management practices are not as easy to do other industries because of the limitations of the rules of Bank Indonesia. Results from the study that the Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Loan to Deposit Ratio (LDR), Growth, Auditor Reputation and Audit Tenure as independent variables that is processed by using SPSS, states that the CAR, LDR and Growth are influence to earnings management practices in the banking industry, while the NPL, Audit Reputation and Audit Auditor Tenure do not affect.
Faktor Yang Mempengaruhi Deteksi Kecurangan Dalam Persepsi Auditor Eksternal Dan Auditor Internal Hendro Lukman; Viviani Harun
Jurnal Akuntansi Vol. 22 No. 2 (2018): May 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v22i2.351

Abstract

The purpose of this study was to determine the effect of pressure, opportunity and razionalitation (The fraud triangel) to detect fraud on the perception of the external auditor and the internal auditor. This research carried out many acts of fraud in companies in Indonesia although the company has been audited by an independent and the internal auditor function within the company. This study uses primary data by distributing questionnaires to staff public accounting firms and internal auditors in the company. The processing of data using SPSS. The results of this study indicate that pressure, opportunity and razionalization have positive  impact on the detection of fraud on the perception of the external auditor and the internal auditor. Therefore, it is suggested for the company to create good governance to minimixe the fraud, and for auditors have to well understanding business and procedure of company
Co-Authors Carolina Juniati Fricilia Fricilia Viviani Harun