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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 8, Nomor 1, Tahun 2011" : 7 Documents clear

PENGARUH TIPE INDUSTRI, UKURAN PERUSAHAAN, PROFITABILITAS, TERHADAP CORPORATE SOCIAL RESPONSIBILITY Purwanto, Agus
JURNAL AKUNTANSI DAN AUDITING Volume 8, Nomor 1, Tahun 2011
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

This study aims to analyze the affect of industry type, company size, and profitability on thecorporate social responsibility in annual reports. Collecting data using a purposive samplingmethod to non-financial companies listed in Indonesia Stock Exchange in 2009. There are 92companies are used as research samples. Hypothesis testing is done with multiple regressionanalysis. This study used independent variable like: industry type, company size, profitability;and so the dependent variable used is corporate social responsibility. The results ofregression models indicate industry type and firm size affect to corporate socialresponsibility. However, company profitability doesnâ€™t affect to corporate socialresponsibility. By the way, that profitability doesnâ€™t have association with the corporatesocial responsibility disclosure.Keywords:corporate social responsibility, industry type, company size, profitability.

PENGARUH KARAKTERISTIK PEMERINTAH DAERAH TERHADAP KEPATUHAN PENGUNGKAPAN WAJIB DALAM LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris pada Kabupaten/Kota di Indonesia) Suhardjanto, Djoko; Yulianingtyas, Rena Rukmita
JURNAL AKUNTANSI DAN AUDITING Volume 8, Nomor 1, Tahun 2011
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

The purpose of this study is to examine the influence of local government characteristicstowards mandatory disclosure compliance of financial statement. Local governmentcharacteristics used in this research are size, the number of Satuan Kerja Perangkat Daerah(SKPD), type of local government. This research also used control variable such as the totalnumber of Parliament members and location of local government. This research focuses onthe disclosure compliance of balance sheet stated in SAP. 100 financial statements ofmunicipalities are chosen as samples, but there are only 51 samples that can be used in thisresearch. The results of descriptive statistic show that the average level of mandatorydisclosure compliance in Indonesian municipalities is 30.85%. The maximum level ofmandatory disclosure compliance in Indonesian municipalities is 50.88% (Kabupaten Sinjai),while the minimum level is 14.70% (Kota Sukabumi). The results of regression analysis showthat the number of parliament members as control variable (Î² = 0.090 and p-value of 0.049)are significant predictor for the level of mandatory disclosure compliance towards SAP, whilesize, the number of SKPD, and type of local government as local government characteristicsdoesnâ€™t influence mandatory disclosure compliance of financial statement. The finding isexpected to have some contributions for local governmentâ€™s, especially for policy makers andregulators. The implications of this study are the regents need to encourage the disclosurecompliance with SAP, and apply reward and punishment system regarding mandatorydisclosure.Keywords: mandatory disclosure, governmental accounting standard (SAP), localgovernment characteristics

FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA DOSEN AKUNTANSI Trisnaningsih, Sri
JURNAL AKUNTANSI DAN AUDITING Volume 8, Nomor 1, Tahun 2011
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Performance of lecturer is strongly influenced by the behavior of organization commitmentand professional commitmen that are the foundation for the acting or the direction inperforming tasks. Research in the first year study the performance of lecturer related aspectsof behavior that affect the performance of lecturer. The variables in this research include:performance of lecturer, organization commitmen, professional commitment and motivation.The research population is lecturer at PTS in East Java. Sample selection procedure isdetermined by using random sampling method. Technical analysis and hypothesis testing areusing multiple regression tools. The result of first year research shows that motivationsignificantly influences the performance of lecturer.Keywords:performance of lecturer, organization commitment, profession commitment,motivation.

CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP MANAJEMEN LABA PERUSAHAAN MANUFAKTUR INDONESIA Jao, Robert; Pagalung, Gagaring
JURNAL AKUNTANSI DAN AUDITING Volume 8, Nomor 1, Tahun 2011
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

The aims of the research are to find out (1) influence of corporate governance which is arecategorized into managerial ownership, institutional ownership, board size, boardcomposition of independent commissioners, and audit committees on earnings management,(2) influence of firm size on earnings management, (3) influence of leverage on earningsmanagement. This study drew 28 samples from manufacturing companies listed in IndonesiaStock Exchange with a purposive sampling technique. The research data was collected fromannual reports within a period 2006 to 2009 of the Capital Market Reference Centre ofIndonesian Stock Exchange. The method of analysis was multiple linear regressions. Theresults of the study indicated that (1) corporate governance with managerial ownership,board composition of independent commissioners, and audit committee had significantnegative influence on earnings management, while institutional ownership and board size hadsignificant positive influence on earnings management, (2) firm size had significant negativeinfluence on earnings management, (3) leverage had not significant influence on earningsmanagement.Keywords:corporate governance, firm size, leverage, earnings management, annual report

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK PERATAAN LABA (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2006-2010) Noviana, Sindi Retno; Yuyetta, Etna Nur Afri
JURNAL AKUNTANSI DAN AUDITING Volume 8, Nomor 1, Tahun 2011
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

This study aims to analyse and examine empirically the factors that affect income smoothingpractice among manufacturing companies listed on the Indonesia Stock Exchange. Factorstested in this study are profitability, financial risk, firm value, managerial ownership, publicownership and dividend payout ratio. Data collection used a purposive sampling methodconducted on manufacturing companies listed on the Indonesia Stock Exchange in the period2006-2010. The hypothesis were tested using multiple regressions to examined the influenceof profitability, financial risk, firm value, managerial ownership, public ownership anddividend payout ratio toward income smoothing practice. The result of this study showed thatfinancial risk and dividend payout ratio has significant influence to income smoothing.Profitability, firm value, managerial ownership and public ownership did not have significantinfluence to income smoothing.Keywords:income smoothing, profitability, financial risk, firm value, managerial ownership, publicownership and dividend payout ratio.

PENGARUH EFEKTIVITAS KOMITE AUDIT, KOMITMEN PROFESIONAL, TENURE OF THE AUDIT FIRM, DAN PERSAINGAN ANTAR KANTOR AKUNTAN PUBLIK TERHADAP INDEPENDENSI AKUNTAN PUBLIK: PERSEPSI AUDITOR EKSTERNAL DI SURABAYA Abadi, Jimy; Hidayat, Widi
JURNAL AKUNTANSI DAN AUDITING Volume 8, Nomor 1, Tahun 2011
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Each company which is had by public needs public accountant opinion about financialstatement that was prepared by the management. Audit of financial statement is done forincrease financial statement credibility through push down information risk. Stakeholderslook at independent auditor report for the financial statement include reasonable assuranceabout relevance and reliability. But without independence, the attestation function will be nil.In other words, the independence is perhaps the most essential factor in existence of a publicaccounting profession. The goal of this research are to examine and to get empirical evidenceabout influence of audit committee effectiveness, professional commitment, tenure of the auditfirm, and competition among public accountant firms to accountant public independenceaccordance external auditor perception in Surabaya. The analysis model for this researchuses multiple regression analysis. This research uses 91 samples of questionnaire responsefrom staffs of non big four affiliation and non-affiliation CPA firm. The result of this researchis committee audit effectiveness and commitment professional have significant influence topublic accountant independence individually. Tenure of the audit firm doesnâ€™t havesignificant influence to public accountant independence individually. And the competitionamong public accountant firms has significant influence to public accountant independenceindividually for non affiliation CPA firms, while the competition among public accountantfirms doesnâ€™t have significant influence to public accountant independence individually fornon big four affiliation CPA firms.Keywords:public accountant independence, audit committee effectiveness, professionalcommitment, tenure of the audit firm, competition among public accountant firms,external auditor perception

PENGARUH MULTIDIMENSI KOMITMEN PROFESIONAL TERHADAP PERILAKU AUDIT DISFUNGSIONAL Silaban, Adanan
JURNAL AKUNTANSI DAN AUDITING Volume 8, Nomor 1, Tahun 2011
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

The purposes of this study are two fold. First is to examine validity of Meyer et al.â€™s (1993)three-component model of commitment professional among on auditor which working in auditfirms. The second is to examine relations dimension of commitment professional todysfunctional audit behaviors. Dysfunctional audit behaviors include auditorsâ€™ act duringperformance audit program which directly or indirectly reduced audit quality namely auditquality reduction (AQR) and Under Reporting of Time (URT) behaviors. This study conductedwith survey method on auditors working in audit firms at three mayor cities in Indonesia i.e.;Jakarta, Surabaya, and Medan. Research samples are 348 respondents. Data analysis withStructural Equation Modeling used AMOS. The result of confirmatory factor analyses andtest of reliability and validity provide support for three separate dimensions of professionalcommitment. Affective professional commitment has negative associated with AQR behavior,but it relationship with URT behavior is not significant. The influence of continuanceprofessional commitment to AQR and URT behaviors is not significant. Normativeprofessional commitment is inversely related to AQR and URT behaviors. The results ofresearch contribute to literature and interpreting the prior research and for consideringfuture research on auditorsâ€™ commitment professional are presented.Keywords:dysfunctional audit behaviors, audit quality reduction behavior, underreporting oftime behaviors, multi-dimension professional commitment.

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