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FAKTOR NON KEUANGAN PADA OPINI GOING CONCERN

Junaidi dan Jogiyanto Hartono

Fakultas Ekonomi Universitas Teknologi Yogyakarta,

email: masjun.junaidi@gmail.com

Fakultas Ekonomika dan Bisnis Universitas Gadjah Mada Yogyakarta;

email: jogiyantomsi@gmail.com

[Jurnal Audit – SNA 13]

Abstract

This paper describes the influence of tenure, auditor reputation, disclosure, and the size of the client company on a going concern opinion. Audit opinion issued by the auditor is expected by users of the quality of information, because as the basis for investment decisions.

Going-concern audit opinion is an opinion issued by auditors to ascertain whether the company can maintain its existence. These studies on the factors that affect the audit opinion has been carried out both overseas and in Indonesia. The factors used vary and the results are not conclusive. This study uses 89 sample firms in Indonesia Stock Exchange in 2003-2008. Logit regression analysis showed that the tenure, auditor reputation, disclosure has a significant on going-concern opinion and the client company size has no effect on going-concern opinion.

Keywords: tenure, auditor reputation, disclosure, size, going-concern opinion

Leadership has been a long debate and discussion. Until now, research on leadership still does not give conclusive results. Some researchers found that the leadership has an important and direct influence on the performance of an organization (Katz and Kahn, 1978; Peters and Waterman, 1982; Elenkov and Manev, 2005), whereas other authors doubt that the leadership has a substantial and direct effect on the performance of the organization but depends on factors that are beyond the power of leaders such as economic conditions, market conditions, government policies, and technological change. (Meindl, Erlich, Duderich, 1985; Pfeffer, 1977b).

A number of large companies outside Indonesia, such as: Google Inc., Microsoft, Enron, Circle K’s, Xerox, Bank of America, MicroStrategy, and IBM, indicate a role of leadership style on the performance of the organization either directly or indirectly. Several large companies in Indonesia, such as: Indofood Sukses Makmur, Unilever Indonesia, Astra Group, Indomobil, Sinar Mas also demonstrate the role of corporate leaders in achieving organizational performance through culture, strategy, organizational management and accounting system which can be viewed on the company’s annual report them.

Research conducted by Schein (2004) regarding the psychology of organizational leadership found a strong connection between the actions of executive leadership and organizational culture. Leadership plays an important role in the planning and development of corporate strategy (Yukl, 2006; Pratt, 2004). Different leadership styles were also influenced how managers use and develop data systems and accounting firms (Hopwood, 1974; Jansen, 2008). The relationship of leadership style and management accounting systems can be seen in several companies in Indonesia.

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