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Pengaruh Tenur Kantor Akuntan Publik (KAP) dan Reputasi KAP terhadap Kualitas Audit : Kasus Rotasi Wajib Auditor di Indonesia

Efraim Ferdinan Giri
(Dosen STIE YKPN Yogyakarta)

[Jurnal Audit – SNA 13]

ABSTRACT

Finance Minister of Indonesia Republic has issued regulations governing the compulsory rotation of firms and auditors since 2003. The climax is the issuance of the Finance Minister Regulation No. 17/Menkeu.01/2008. This legislation regulates the provision of auditing services time limit three years for auditors and six years for KAP. Mandatory rotation is one way to protect auditors independency. This research is motivated by the issuance of the finance minister rules and equvocal of research finding . In this research auditor tenure is defined as firm tenure.

This research aims to test whether the firms tenure will reduce the audit quality in Indonesia. This research tests the influence of firms tenure on the audit quality. This research will also investigate the effect of firms reputation (KAP International affiliated or not affiliated) on the audit quality. This research is expost research using archaival data. The data are analyzed by using a generalized regression method of moment (GMM). Sampel consist of 455 public companies years in manufacturing industries listed in the Indonesia Stock Exchange.

Data analysis shows that firms tenure negatively influences the audit quality. Otherwise, accounting firms reputation does not influence the audit quality. This research is expected to provides positive suggestions to the Finance Minister in completing the law draft of public accountants.

Key Word: Firm tenure, mandatory rotation, audit quality and firm reputation

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This study tested whether tenur KAP will degrade the quality of audits. In addition, this study will examine whether the reputation of KAP will be able to restrict earnings management actions by the client. Enron problem in the U.S. had surprised many. Enron committed fraud also involves a public accounting firm (KAP) International Arthur Anderson (AA). Many people put the auditor as the party most responsible for this problem. Auditor independence is one of the factors thought to trigger this problem.

AA has made the task of auditing Enron keunangan nearly for nearly 20 years. AA should have a lot to know the problems faced by its client, Enron. Why KAP of AA is not able to uncover problems at Enron and in the organization knowingly or unknowingly involved in a conspiracy with Enron. This condition raises a presumption that the task is too long audit conducted by an auditor (KAP) will be bound emotionally and reduce its independence. The second allegation relates to the question of whether the auditor’s reputation can support a high independence stance of an auditor to produce high quality audits as well.

Cheating client can not be separated from the weak attitude of auditor independence is low. Irregularities in accounting can be caused due to escalation of commitment from auditors to always give a reasonable opinion on the financial statements that deviate clients (Moore et al. 2006). Flexibility of attitude causes the auditor himself trapped in his way of thinking, so the initial decision to approve the actions of the client a false lead auditors have had to instill commitment in depth. When auditors find irregularities in his client’s conduct financial reporting, the auditor does not give the client a reprimand and even legitimize the act. Under conditions of a very long tenur expected to create problems of escalation of commitment to an auditor’s bad decisions. Escalation of commitment is associated with low-balling action to generate other income in the future (Moore et al. 2006).

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AKPM 27
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Pengaruh Corporate Governance Dan Konsentrasi Kepemilikan Terhadap Daya Informasi Akuntansi

Andi Wawo
Universitas Islam Negeri Alauddin Makassar

Abstract

The objective of this research will test the effect of corporate governance and concentrated ownership on the informativeness of accounting. Especially, this research will test the effect of independent commissioner and audit committee as corporate governance mechanism and concentrated ownership on the informativeness of accounting. Independent directors are proportion independent director in board of director. Audit committee is presence of independent audit, while ownership data are proportion of biggest shareholder in company.

This research samples are public companies listed on the Indonesian Stock Exchange for the period in 5 years which is in period of 2003 to 2007 with exception of bank and financial institutions. Hypothesis test by method which is used by Fang and Wong (2002) with independent variable consist of independent directors, audit committee and concentrate ownership, while control variable in this research use market to book ratio, leverage, and fixed effect.

The result research can be summarized as following; First, independent commissioner has a positive effect on the informativeness of accounting but audit committee does not have effect on the informativeness of accounting. Second, concentrated ownership at immediate level has a negative effect on the informativeness of accounting at cut-off 10%, 20% and 30% but concentrated ownership does not has effect on the informativeness of accounting at level 40% and 50%. Third, the immediate of concentrated ownership at cut-off 10% as moderating variable on associated between independent commissioner and the informativeness of accounting can not support. This result supported by sensitivity test on cut-off point 20%, 30%, 40% and 50% are not effect.

Key words: Cumulative of Abnormal Return (CAR), the informativeness of accounting, independent directors, audit committee, concentrated ownership.

1. Pendahuluan

This study aims to examine the effect of corporate governance and ownership concentration on accounting information resources. In particular, this study examines the effect of the independent commissioners and audit committee as a corporate governance structure and concentration of ownership of the power of accounting information.

Previous studies indicate that concentration of ownership of corporate ownership in East Asia, including Indonesia, were found tended to be concentrated (Claessens et al., 2000 and 2002). Concentration of ownership resulted in conflicts of interest (agency problem) change from conflict management shareholders with a conflict between the majority shareholder with a minority. Controlling or majority shareholder has an incentive to do the expropriation of minority shareholders. Controlling shareholders also have the ability to influence the financial reporting process. Therefore, the majority shareholder of the company with ownership concentration may affect the quality of financial reporting.

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Jurnal Simposium Nasional Akuntansi XIII (SNA 13)
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Jurnal Simposium Nasional Akuntansi XI (SNA 11)

Pengaruh Orientasi Etika Pada Komitmen Dan Sensitivitas Etika Auditor
(Studi Empiris pada Auditor di Bengkulu dan Sumatera Selatan)

Oleh:
Nurna Aziza, SE, MSi, Ak
H. Andi Agus Salim, SE, MSi, Ak

ABSTRACT

Failure or deviation in audit that conducted by auditors have need an ability of the auditors to considering ethics and behavior in auditing implementation, by recognize the ethics problems that emerge in auditing implementation. AICPA have requirement the auditors to accustomed their professional sensitivities and moral consideration in their whole activities (Anderson and Ellyson, 1986). Therefore, an auditor who has sensitivity towards ethics problems will be more professional.

The study was referred to study of Shaub et al. (1993), used path analysis to examine the effects of ethics sensitivity of auditors (described as ability to confess ethics characteristic under professional situation of an auditor) at: (1) personal ethics orientation that formed by culture and personal experiences, (2) commitment of organization, and (3) professional commitment. It was also examining the effect of ethics orientation and professional commitment toward organizational commitment. Sample amount is 32 auditors who active in CPA of Bengkulu and South Sumatera.

Result has indicated that ethic orientation of auditors has affected their professional commitment level. High idealism of auditor has also high professional commitment than relativism. The Auditors who have such type will have more acceptable and believe in subjects and values of accountant profession, loyal to accountant profession. It is also indicated that there is high significant effect between auditors who have commitment to their profession and organizational commitment. Professional commitment and organizational commitment have not significant effect to ethics sensitivity, it is proofed that CPA and profession organization have less support the auditors in understanding and recognizing the ethics problems (such as: less frequently in training the auditor related to the ethics). But, result of correlation matrix of both variables have significant context to ethics sensitivities.

Keywords: Idealism, relativism, professional commitment, organizational commitment and ethics sensitivity.

Pengaruh Orientasi Etika Pada Komitmen Dan Sensitivitas Etika Auditor

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Jurnal Simposium Nasional Akuntansi XI (SNA 11)

Pengalaman Audit, Red Flags, dan Urutan Bukti

I Wayan Suartana (Program Maksi FE Universitas Udayana-Bali)
I Wayan Kartana (FE Universitas Warmadewa-Bali)

Abstract

Hogart and Einhorn (1992) proposed and tested a descriptive model of belief adjustment. They posited that individuals are sequential processors of information who employ an anchoring and adjustment strategy to incorporate new evidence in an evaluation task. Issues in order effect in an audit environment have been investigated by many researchers. The result suggests that order effects in judgment of professional auditor is strong.

This study analyzed the existence of order effect and proposed audit experience and red flags in order effect analysis. In the context of auditing, a situational task related factor is presence/absence of red flags.

Data were collected through experiment using 47 auditors and 70 students. The experiment task evaluated of going concern. This study found the followings. Firstly, that experience accentuated order effects. Finally, the red flags affect belief revision differently depending on order.

Key Words: order effect, audit experience, and red flags.

1. Pendahuluan

The phenomenon of the order of proof in environmental auditing task is very important to observe. Various studies have been conducted with all the weaknesses of each and produce a conclusion that there is sequence evidence (order effect) which could distort the consideration of the audit (audit judgments). Ashton and Ashton (1988) observed that the order of evidence of potential implications for the efficiency and effectiveness of the audit itself. Efficiency can be affected when the order is processed audit evidence may be expanded so that the necessary additional evidence search. From the perspective of effectiveness, the order of evidence will make the implementation of different programs that further audits will likely reduce the accuracy of the findings (Krull et al., 1993).

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Pengalaman Audit, Red Flags, dan Urutan Bukti

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Jurnal Simposium Nasional Akuntansi XI (SNA 11)

Pemahaman Strukturasi Atas Praktik Audit Investigatif Pada Kantor Perwakilan BPK-RI Di Surabaya

(Studi Kasus Tindak Pidana Korupsi)

Sructuration Understanding Of Investigative Audit Practice At BPK-RI Representative Office In Surabaya

(Case Study Corruption Criminal)

Gemalia Dwi Agustina

Drs. M. Achsin, SH., MM., Ak.

ABSTRACT

The research is a qualitative research by using interpretive approach, while its focuses are understand investigative audit practice at BPK-RI Representative office in Surabaya, to understand both individual and organizational role in interaction context, and also to understand both individual and organizational role in social environment. Thus, the method used in case study, which describes a dynamical understanding in case context that can give a description to a problem and also can test the theory which combine objectivism and subjectivism with the main informant is Mr. Kardi as the leader of investigative audit team.

Furthermore, the case here is corruption criminal case in Badung Regency of Bali. In this case, there are four divergences: (1) financial aid to DPRD, (2) insurance cost, (fund of DPRD post-service, and (4) financial aid to DPRD work visit. Based on the research result the writer done, it shows that investigative audit practice is done on three stages including planning stage, implementation stage, and reporting stage. In investigative audit implementation it self, investigative auditor (agent) has difference power to its organization. The professional life view, where everything is not assessed from material aspect, rises conscious for the agent himself. Discursive conscious is formed by rejection ability to any forms of bribery. Practical conscious is formed by his loyalty to the given regulation, while unaware motivation is formed by auditor’s bravery to deal with all forms of threat and pressure in investigative audit implementation. Spiritual conscious is formed with spiritual firmness in to stand challenge and threats.

Individual and organizational role interaction context is shows by team leader authority of investigative audit practice in structuration theory to meet domination element. The regulation maintenance in the form of agent’s loyalty to UU NO. 15 year 2006 and BPK-RI regulation year 2007 fulfils legitimization to investigative auditor. The individual an organizational role in social environment is reducing the bribery practice by rejecting all kind of bribery and is returning back the social environment that already to be wrong, which indulge in glorification of individualism and materialism, by defending local values had by agents in the form values had by agents in the form of collectivity, honesty, and bravery.

Keywords: corruption, investigative audit, structuration, and conscious.

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Pemahaman Strukturasi Atas Praktik Audit Investigatif Pada Kantor Perwakilan BPK-RI Di Surabaya

(Studi Kasus Tindak Pidana Korupsi)

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