Tag Archives: simposium nasional akuntansi viii

ANALISIS PERBEDAAN PERILAKU ETIS AUDITOR DI KAP DALAM ETIKA PROFESI

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ANALISIS PERBEDAAN PERILAKU ETIS AUDITOR DI KAP DALAM ETIKA PROFESI

(STUDI TERHADAP PERAN FAKTOR-FAKTOR INDIVIDUAL: LOCUS OF CONTROL, LAMA PENGALAMAN KERJA, GENDER, DAN EQUITY SENSITIVITY )

PUTRI NUGRAHANINGSIH

Alumni Fakultas Ekonomi UNS

ABSTRACT

This study purposes to examine whether there is different of ethical behaviour between auditors based on individual factors (locus of control, years of job experience, gender, and equity sensitivity) and to find out how perception of auditorss toward the ethic code of Indonesian accountants associate. The populations of the research are auditors who work in public accountant office in Surakarta and Yogyakarta. This research uses convenience sampling method to collect sample.

The result of hypothesis test shows there is significantly ethical behaviour between internal locus of control auditors and external locus of control auditors, between senior auditors and junior auditors, and between benevolents auditors and entitleds auditors and also there is no significantly ethical behaviour differences between men auditors and women auditors.

The result of additional analysis using proportion test shows that all of respondents (auditors) in this research have positive perception toward the ethic code of Indonesian accountants associate, so all of respondents have ethical behaviour, although have different level from each individual based on different of their individual factors.

Keywords: ethical behaviour, auditors, profession ethics, perception, the ethic code of the Indonesian accountants associate, internal locus of control, external locus of control, senior, junior, men, women, entitleds, benevolents.

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Many problems that occur in various cases of current business involves the accounting profession. Scrutiny given to this profession due to various factors, including professional practices that ignore and even ethical accounting standards. Unethical behavior is a relevant issue for the accounting profession today.

In Indonesia, the issue of ethics of accountants to expand along with the occurrence of several ethical violations, whether conducted by public accountants, internal accountants, and government accountants (Ludigdo, 1999). Development and awareness of ethical / moral play a key role in all areas of the accounting profession (Louwers et al. In Muawanah and Indriantoro, 2001). Accounting profession is inseparable from the ethics of business where the activity involves business activities that need to be understanding and application of an accountant’s professional ethics and business ethics (Ludigdo and Machfoedz, 1999).

Accountants have an obligation to maintain the highest standards of ethical behavior to the organization where they take shelter, their professions, communities and themselves. Accountants have a responsibility to be competent and to maintain their integrity and objectivity. Analysis of the ethical stance in the accounting profession indicate that accountants have an opportunity to perform unethical actions in their profession (Fine et al. In Hussein, 2004. Awareness of ethical and professional attitude is very great role for an accountant (Louwers et al. In Husein , 2004). …

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PENGARUH SISTEM PENGUKURAN KINERJA, SISTEM REWARD, DAN PROFIT CENTER TERHADAP HUBUNGAN ANTARA TOTAL QUALITY MANAGEMENT DENGAN KINERJA MANAJERIAL

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PENGARUH SISTEM PENGUKURAN KINERJA, SISTEM REWARD, DAN PROFIT CENTER TERHADAP HUBUNGAN ANTARA TOTAL QUALITY MANAGEMENT DENGAN KINERJA MANAJERIAL

AIDA AINUL MARDIYAH
STIE Malangkucecwara MalangLISTIANINGSIH
Alumni STIE Malangkuçeçwara MalangABSTRACT

This study intends to identify the influencing of measurement performance ystems, reward systems, and profit center for relationship total quality management with management performance. Data is selected using random sampling. The analysis units for responses of 22 managers¾middle management and marketing¾. The data collection is performed using mail survey. The statistic method used to test the hypotheses is multiple regression.

The study results are as follows: first, the results provide support for the hypothesis that measurement performance systems and total quality management have an interactive effect on management performance, second, the results provide support for the hypothesis that reward systems and total quality management have an interactive effect on management performance, third the results provide no support for the hypothesis that profit center and total quality management have an interactive effect on management performance, fourth, the normal data test using p-p plot and non response bias using t-test shows an insignificant result. This means that there are non response bias and the normal data, fifth, this is demonstrated by the multicolinearity number r < 0,8 or VIF mean 1 that shows that the multicolinearity is not dangerous, the Durbin Watson approaches 2 which means that between one variable and the other there is no dependency relationship (independent), and homoscedacity occur.

Keywords: total quality management (TQM), measurement performance systems, reward systems, profit center, and management performance.
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Competitive environment are increasingly keen global demand and enhance the quality and excellence enterprise competitiveness is influenced by two important factors ie the quality high and costs low. Manufacturing companies trying to make continuous improvement techniques typically use total quality management (TQM) or Just-In-Time (JIT). Some companies that have implemented TQM, some have managed to improve its performance, but there also has not been able to improve its performance (Sim and Killough, 1998).

Some researchers claim that the accounting firm’s performance is low, due to its dependence on Management Accounting Systems company that failed in the determination of appropriate targets, performance measurement and reward system (rewards). Effectiveness of the implementation of TQM requires a fundamental change in organizational infrastructure, including: system allocation decision-making authority, performance measurement system, a system of reward and punishment.

The findings of Ittner and Larcker (1995) found no evidence that organizations that practice TQM and Management Accounting System can achieve high performance. Other researchers are Sim and Killough (1998) and Kurnianingsih (2000) indicate a positive and significant influence between TQM implementation practices to the design of Management Accounting Systems on performance.

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PENGARUH KOMITMEN ORGANISASI DAN GAYA KEPEMIMPINAN TERHADAP HUBUNGAN ANTARA PARTISIPASI ANGGARAN DAN KINERJA MANAJERIAL

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PENGARUH KOMITMEN ORGANISASI DAN GAYA KEPEMIMPINAN TERHADAP HUBUNGAN ANTARA PARTISIPASI ANGGARAN DAN KINERJA MANAJERIAL

(Studi Empiris pada Kantor Cabang Perbankan Indonesia di Jakarta)

J. SUMARNO
Magister Akuntansi STIE Y.A.I

ABSTRAKSI

The study examined the influence of leadership style and organizational commitment to the relationship between budgetary participation and managerial performance. The research objective is to find empirical evidence of (a) relationship and the influence of positive and significant relationship between budgetary participation and managerial performance, (b) organizational commitment may be moderating the relationship between budgetary participation and managerial performance, and (c) leadership style may be moderating the relationship between budgetary participation and managerial performance.

Respondents of this research leader (manager) main branch offices of banks in Jakarta, with a population of 170 main branches. The data was collected for three months, starting mid September 2004 until mid-December 2004. Of the 170 questionnaires delivered, readmitted and as many as 90 completed questionnaires (52.94%). Data collection * with a list of questions adapted from previous researchers. Data collected is processed using a moderating regression analysis (MRA) and the regression the interaction between the variables.

The results are (1) there is influence and a significant negative relationship between budgetary participation and managerial performance, (2) the influence of organizational commitment on managerial performance relationship and budget participation is positive and significant, and (3) the influence of leadership style on the relationship between budget partisipiasi and managerial performance is not significant.

Key words: organizational commitment, leadership style, budgetary participation and managerial performance.

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Much of the research field of management accounting is concerned with the problem of budgetary participation (Brownell, 1981). This is because the participatory budget has assessed the consequences of the attitudes and behavior of organizational members (Murray, 1990). The influence of participatory budgeting on managerial performance is an interesting theme in management accounting research (Lukka, 1988). Brownell (1982b) mentions two reasons, namely (a) participation assessed as a managerial approach that can improve the performance of members of the organization, and (b) the various studies that examine the relationship between participation and performance results are conflicting.

Motivated results of previous research, this study again confirm whether budgetary participation has a positive and significant impact on managerial performance. In addition, also test whether the variables of leadership style (Brownell, 1983) and the variable organizational commitment (Nouri & Parker, 1995) may moderate the relationship between budgetary participation and managerial performance. Respondents of this study was the leader of the main branch offices of banks in Jakarta. Respondents were selected because of the leadership of the bank branch as the unit of accountability saddled with budget targets, in addition to the variable organizational commitment and leadership style variables thought to be factors that could affect efforts to achieve these terget. …

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Praktek Manajemen Laba (Full)

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Postingan tentang manajemen laba ini telah dipindahkan ke halaman di sini.

Berikut ini Preview artikel yang telah dipindahkan :

Laporan Keuangan merupakan media komunikasi yang digunakan untuk menghubungkan pihak-pihak yang berkepentingan terhadap perusahaan. Pentingnya laporan keuangan juga diungkapkan bahwa laporan keuangan merupakan sarana untuk mempertanggungjawabkan apa yang dilakukan oleh manajer atas sumber daya pemilik. Salah satu parameter penting dalam laporan keuangan yang digunakan untuk mengukur kinerja manajemen adalah laba…..

Sub Judul :

  • MANAJEMEN LABA
  • MOTIVASI MANAJEMEN LABA
  • POLA MANAJEMEN LABA
  • KAJIAN PENELITIAN

MANAJEMEN LABA : BUKTI DARI SET KESEMPATAN INVESTASI, UTANG, KOS POLITIS, DAN KONSENTRASI PASAR PADA PASAR YANG SEDANG BERKEMBANG

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Simposium Nasiona Akuntansi 9 Padang
Padang, 23-26 Agustus 2006

MANAJEMEN LABA : BUKTI DARI SET KESEMPATAN INVESTASI, UTANG, KOS POLITIS, DAN KONSENTRASI PASAR PADA PASAR YANG SEDANG BERKEMBANG

Zaenal Fanani
Universitas Airlangga Surabaya

ABSTRACT

The aim of this study is to prove whether manager manage earning for the purpose of informative or target opportunistic. Research also investigate whether investment opportunity set influences choice of manager to report as opportunistic to hide performance or to report earning more informative concerning to debt, political cost, market share and earning.

Sample of this research were chosen by using purposive sampling of 350 manufacturing business listed in the Jakarta Stock Exchange, start from 1997 up to 2002. Structural Equation Modelling (SEM) by using program of Analysis of Moment Structures (AMOS) is the appropriate statistical technique to examine pattern relation of formed model.

The results show that earning management, political cost, market share and earning have a significant effect to share price, whereas investment opportunity set does not have a significant effect to share price. From some variables which influence earning management, only the debt having a significant effect while other variable (i.e., invesment opportunity set, political cost, market share) do not show significant outcome. And for the variable influencing earning only debt and the market share which significant while other variable that is invesment opportunity set and political cost do not show influence which significant.

This study indicates that earning management conducted by manager in in Developing Market (Indonesia) represent informative earning management which means all investor have more own belief in earning reporting, but this research cannot prove that company owning high of investment opportunity set tend to conduct informative earning management.

Key Words : Earning Management, Investment Opportunity Set, Debt, Political Cost, and Market Share

1.1. Latar Belakang

Laporan keuangan merupakan salah satu sumber informasi yang digunakan untuk menilai posisi keuangan dan kinerja perusahaan. Laporan keuangan terdiri dari neraca, laporan rugi laba, dan laporan ekuitas yang disusun berdasarkan akrual serta laporan arus kas yang berdasarkan dasar kas. Oleh karena itu, dasar akrual dalam laporan keuangan memberikan kesempatan kepada manajer memodifikasi laporan keuangan untuk menghasilkan jumlah laba (earnings) yang diinginkan. Generally accepted accounting principle (GAAP) atau Prinsip Akuntansi yang Berlaku Umum (PABU) juga memberikan keleluasaaan bagi manajer untuk memilih metode akuntansi yang akan digunakan dalam menyusun laporan keuangan (Veronica, 2003:328). Pilihan manajerial tersebut dapat memicu manajer untuk melakukan perilaku manajemen laba informatif (informative earning management) atau manajemen laba oportunistik (opportunistic earning management). Pilihan manajer mengenai manajemen laba menggambarkan bahwa set kesempatan investasi (Investment Opportunity Set, dalam tulisan ini untuk selanjutnya disebut sebagai IOS) mempengaruhi peristiwa kontrak, yang pada gilirannya mempengaruhi pilihan manajer atas metode akuntansi yang digunakan (Watts dan Zimmerman, 1986; Zimmer, 1986).

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