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JURNAL AKUNTANSI DAN AUDITING

akuditi
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Published by Universitas Diponegoro

ISSN : 14126699 EISSN : 25497650 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

The scope of journal is: Financial Accounting, Performance measurement and managerial accounting, Auditing, Taxation, Accounting Information Systems, Accounting for public services, Strategic Management Accounting, Transfer pricing, International Accounting, Intellectual capital, Behavioral accounting, Forensic accounting and audit, Accounting educations.

Arjuna Subject : -

Articles 7 Documents

Search results for , issue "Volume 11, Nomor 1, Tahun 2014" : 7 Documents clear

PROFESIONALISME AKUNTAN PENDIDIK : PERSPEKTIF ATAU TRIGER KUALITAS LULUSAN AKUNTANSI DI ERA MASYARAKAT EKONOMI ASEAN Mardjono, Enny Susilowati; Solikhan, Badingatus
JURNAL AKUNTANSI DAN AUDITING Volume 11, Nomor 1, Tahun 2014
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

The research examines the effect competences, professional commitment of accountant educatorstoward The quality of graduates in accounting in facing Asean Economic Community. Thisresearch use sample consisted of 66 accountant educators private universities in Semarang.The data are taken with method of collecting data into questionnaires central. Selection ofsamples by using purposive sampling. The hypothesis testing model using Partial Least Squareanalysis (PLS). The result of the research indicated, Competences, Professional Commitment ofAccountant educators are factors that affect positively on The quality of graduates in Accounting.The positive result gives contribution that improving the quality of human resources, competenceand professional commitment educators accountant is a necessary condition for achieving thelevel of success in the future. These findings contribute that improving the quality of accountinggraduates through professional commitment strategies of educators accountants such asbeing independent, enhancement training and conferences, work teamwork and improving thecompetence that relevant with orientation of the accounting department and be able to evaluateobjectively learning will realize the Indonesian people who are ready to face the regional andglobal economy as AFTA (Asean Free Trade Area), APEC(Asia Pacific Economic Community),GATT (General Agreement on Tariffs and Trade)/ WTO (World Trade Organization), and tomeet the ASEAN Community 2015.

PENGARUH KONDISI KEUANGAN, REPUTASI AUDITOR, DISCLOSURE, DAN OPINI AUDIT TAHUN SEBELUMNYA PADA PENGUNGKAPAN OPINI AUDIT GOING CONCERN Rahayuningsih, Anita
JURNAL AKUNTANSI DAN AUDITING Volume 11, Nomor 1, Tahun 2014
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Giving going concern status is not easy task because it is closely related to the auditorâ€™s reputation.Public accountants are often judged both by society and the government to see whether or notthe insolvent condition of the company being audited. By Mirna 2007, indicates that the auditorâ€™sreputation at stake when providing an audit opinion. Going concern opinion should be expressedin the hope to speed up efforts to rescue the troubled company. This research was conducted onthe real estate and property companies listed in Bursa Efek Indonesia (BEI) which has completefinancial statements for the year 2009-2013. The method of sample selection in this researchusing purposive sampling method. The total of observational research (5 years) of 180 samples.Methods of analysis were performed logistic regression were processed with SPSS. The resultsshowed that financial conditions had no significant effect on the disclosure of Going ConcernAudit Opinion Wald value of 0.022 (wald)<1.97 (t-table) and the significance of 0883>0.05.While the auditorâ€™s reputation, Disclosure, and the previous yearâ€™s audit opinion a significanteffect on the disclosure of Going Concern Audit Opinion. auditor reputation value Wald 7823(wald)>1.97 (t-table) and the significance 0.005<0.05, Wald value Disclosure 4713 (wald)>1.97(t-table) and the significance 0.030<0.05, the previous yearâ€™s audit opinion the value of Wald8264 (wald)>1.97 (t-table) and the significance 0.004 <0.05

PENGARUH ADOPSI IFRS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Kurniawati, Lintang; Rahmawati, Rahmawati
JURNAL AKUNTANSI DAN AUDITING Volume 11, Nomor 1, Tahun 2014
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

The study aims to know the influence of IFRS adoption toward earnings management that isassessed by three measure of earnings smoothing. They are diversification of net income (Î”NI),center ratio of net income (Î”CF), and correlation between accrual and cash flows. This Studyalso uses the control variabel to get other different influences such as leverage, growth, andROE. The population in this study is manufactured-based company listed in the Indonesian StockExchangein periode of 2007 and 2013. Sample are obtained by purposive sampling and thereare 226 companies that fit the criteria. Because there are abnormal data in the early testing,researcher does the reduction of data that contains outliers, until get 190 sample that can beused. The analysis uses the classic assumption test, and liniear analysis regression. To analyze,researcher use the SPSS 21 for windows. The findings show that there is influence IFRSadoption toward earnings management. Furthermore, earning management is lower after IFRSadoption. Control variable size influence the behaviour of manager in earnings managementpractically. Variable leverage, growth, and ROE do not influence behaviour manager in earningmanagement practically.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KUALITAS LABA DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING Fauziah, Fitri Ella; Marissan, Ichwan
JURNAL AKUNTANSI DAN AUDITING Volume 11, Nomor 1, Tahun 2014
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

This research is motivated by the growing environmental issues. Guidelines for good corporategovernance requires companies to create checks and balances, enforcing transparency andaccountability, as well as promoting corporate social responsibility for the survival of thecompany (KNKG, 2006). Disclosure of corporate social responsibility has a short-term goalis to minimize earnings management, while long-term goal is to build a good relationship withstakeholders. Research relating to the relationship between corporate social responsibilitywith diverse earnings quality. Research related to the relationship between corporate socialresponsibility with earnings quality is diverse, therefore, this study adds corporate governance asa moderating variable. This study aims to provide empirical evidence regarding the relationshipbetween corporate social responsibility and quality of earnings with corporate governance as amoderating variable. This study uses independent directors and audit committee as a proxy forcorporate governance mechanism, while earnings management or a proxy of earnings quality.The analysis technique used in the study is to use Moderating Regression Analysis (MRA) andresidual test. This study uses secondary data such as financial statements and annual report nonfinancialcompanies listed on the Indonesia Stock Exchange for the period 2010-2012. The resultsshowed that the hypothesis of one and two hypothesis is accepted while the third hypothesis isnot accepted.

ANALISIS FAKTOR-FAKTOR PENENTU KUALITAS AUDIT DENGAN MORAL JUDGMENT SEBAGAI PEMODERASI (STUDI PADA BPK RI PERWAKILAN PROVINSI MALUKU UTARA) Mahdi, Suriana AR.
JURNAL AKUNTANSI DAN AUDITING Volume 11, Nomor 1, Tahun 2014
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

This study generally aims to analyze determinants audit quality with moral judgment as themoderating and has a specific purpose to know; influence of competence on perceived audit quality,the influence of independence on perceived audit quality, the influence of due professional care onperceived audit quality, the influence of leadership style on perceived audit quality, the influenceof organizational culture on perceived audit quality, the influence of moral judgment on perceivedaudit quality and partially, competence, independence, due professional care, leadership style andorganizational culture influence of perceived audit quality with moral judgment as a moderatingvariable. This study is an empirical study using saturation sampling technique. Data obtained bydistributing questionnaires to 44 auditors BPK RI representatives of North Maluku province, withresponse rate as much 86.4%. Data analysis was performed using regression analysis or test theassumption of Ordinary Least Square (OLS) with a regression test to test the absolute differencevalue on variable moderation. These results indicate that: Auditor competence may increase theperceived audit quality, auditor independence may increases perceived audit quality, auditor dueprofessional may attitude may increases perceived audit quality, leadership style may increasesperceived audit quality, organizational culture had no effect on perceived auditor quality andmoral judgment does not strengthen or weakens perceived audit quality, but a moral judgment onan individual basis may increases perceived audit quality.

PENERAPAN IFRS DAN HUBUNGANNYA DENGAN KOMPARABILITAS PENGUNGKAPAN ASET TETAP PADA LAPORAN KEUANGAN PERUSAHAAN Setianto, Ardian; Juliarto, Agung
JURNAL AKUNTANSI DAN AUDITING Volume 11, Nomor 1, Tahun 2014
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

The objective of this research is to analyze the implementation of IFRS and its relationship with thedisclosure comparability of fixed assets or now called PPE (Property, Plant, and Equipment) inthe financial statements. The variables used in this study is the application of IFRS which focusedon disclosure comparability of PPE. This research is based on previous research conducted byVergauwe and Gaeremynck (2013). The sample of this research was manufacturing companywhich listed on the Indonesian Stock Exchange (IDX) in the year 2011-2013. Data were collectedby using purposive sampling method and 327 observation data were analyzed. The hypothesistesting in this research utilized multiple regression analysis with SPSS Release 20. The resultsof this analysis finds that the coefficient of the interaction variable between initial property,plant, and equipment (PPE) disclosure index and the application period of IFRS in first year andsecond year is become increasingly negative. It indicates that the differences of PPE disclosurelevel among firms are decreased. This suggests that the differences of PPE disclosures level in thefinancial statements among firms become smaller over time resulting in higher comparability asthe enactment of IFRS convergence.

PENGARUH KARAKTERISTIK KOMITE AUDIT DAN PERUSAHAAN TERHADAP KECURANGAN PELAPORAN KEUANGAN Prasetyo, Andrian Budi
JURNAL AKUNTANSI DAN AUDITING Volume 11, Nomor 1, Tahun 2014
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

This study aimed to examine the effect of audit committee and firm characteristics against thepossibility of fraudulent financial reporting. Audit committee characteristics examined by anindependent audit committee, audit committee financial expertise, audit committee meetingsand tenure of the audit committee. Then, firm characteristics examined its effect on financialreporting fraud is managerial ownership, corporate leverage, firm size and growth rate of thecompany. The research was conducted by quantitative methods using secondary data. Secondarydata comes from a list of cases Bapepam-LK and the companyâ€™s annual report listed on theIndonesian Stock Exchange. This research population is company listed on the Indonesian StockExchange, and then the samples were taken by purposive sampling with criteria non-financialcompany and have the required data in this study. At last, total sample are 40 companies, thatcomprised into 20 companies with commit fraud financial reporting and 20 companies withdid not commit fraud in financial reporting with the same industry and size of company assets.This study uses logistic regression statistical tools because the dependent variable was dummyvariable (non metric), while the independent variable was metric and non metric variable.Theresults showed that the characteristics of audit committees (audit committee financial expertiseand tenure of the audit committee) have a negative impact on financial reporting fraud, while thefirm characteristics (managerial ownership and firm size) has a positive influence on financialreporting fraud. Furthermore, the other firm characteristics (growth companies) negatively affectthe financial reporting fraud.

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