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Pengaruh Corporate Governance Dan Konsentrasi Kepemilikan Terhadap Daya Informasi Akuntansi

Andi Wawo
Universitas Islam Negeri Alauddin Makassar


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.


Jurnal Simposium Nasional Akuntansi XIII (SNA 13)
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Analisis Faktor Yang Mempengaruhi Job Satisfaction Auditor Dan Hubungannya Dengan Performance Dan Keinginan Berpindah Kerja Auditor

(Perbandingan Pada KAP Besar, KAP Menengah Dan KAP Kecil)

Lindawati Gani
Sylvia V.N.P.S.
Arywarti Marganingsih
Viska Anggrahita

Program Pasca Sarjana Fakultas Ekonomi Universitas Indonesia


This research aims to examine the factors that influence auditor’s job satisfaction, the effects job satisfaction on performance and turnover intentions, and how far the performances moderate the relationship between job satisfaction and turnover intention. The unit of analysis from this study is the auditors who work on the public accouting firm. Total sample is 1178 which consists of 408 auditors from small accounting firm, 449 auditors from medium accounting firm and 321 auditors from big accounting firm. The data were analyzed with LISREL.

Results showed that in small accounting firms, only consideration leadership style that has significant effects on auditor’s job satisfaction, while in big accounting firms, consideration leadership style and structure leadership style both have significant effect on auditor’s satisfaction. Consideration leadership style has higher effect than structure leadership style. This study also find evidence that job satisfaction has positive significant effect on performance on all types of the accounting firm. Job satisfaction has negative significant effect on turnover intention. If the auditors are satisfied with the work, then their turnover intentions will be low.

Related to the effect of performance on the relationship between job satisfaction and turnover intention, this study find evidence that performance moderate the relationship between job satisfaction and turnover intention in small and medium accounting firms. It means the negative relationship between job satisfaction and turnover intention depends on the the level of the performance. For the high performer the lower the job satisfaction the greater the intention to leave the job. This result suggest that the audit firm must consider about the auditors’ job satisfaction if it doesn’t want to lose their high performance auditors.

Keyword: auditor, job satisfaction, turnover intention, performance, leadership, audit complexity, time budget pressure


Jurnal Simposium Nasional Akuntansi XIII (SNA 13)
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Analisis Empiris Pergantian Kantor Akuntan Publik Setelah Ada Kewajiban Rotasi Audit

Suparlan, SE, MSc
Alumni Pascasarjana Akuntansi UGM

Wuryan Andayani
Mahasiswa Program Doktor-Akuntansi UGM
Universitas Brawijaya


This study aimed to obtain empirical evidence that firm characteristics affect the change of accounting firms. Corporate governance is an important part of running the company. Measuring corporate governance used in this study predicted an impact on the company changed its accounting firm. Ownership structure is often used as a measure of corporate governance, in this research is used financial ratios DER, ROE and firm size.

Data used in this research is secondary data which uses a population of Non-banking firm, Credit Agencies Other Than Banks, Securities, Insurance and investment according to the classification of Indonesian Capital Market Directory (ICMD) listed on the BEI. In this study used to determine the sample using purposive sampling. Furthermore, to be able to test the hypothesis, this research is taking paired samples (matched-pairs sample) between the company changed its accounting firm with a company that does not change the accounting firms.

Total sample of this study using the 182 companies with details changed accounting firms 91 and 91 was not accounting firms changed. The results of this study found that public ownership, share growth and firm size have a statistically significant relationship with Wald larger than the value of ? = 5% which means that firms do affect the probability of changing the accounting firms. However, firm size has the opposite direction with the research hypothesis that cannot support the hypothesis. While institutional ownership, board of commissioners, management turnover and leverage does not give effect to the company to change the accounting firms.

Key Words: Accounting firms changes, Public Ownership, Share growth, Institutional ownership, Fundamental ratio, Good corporate governance.


Jurnal Simposium Nasional Akuntansi XIII (SNA 13)
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Mengapa Perusahaan Manufaktur Yang Terdaftar Di Bei Melakukan Pergantian Kantor Akuntan Publik?

Ni Kadek Sinarwati,SE.,M.Si.,Ak
STIE Triatma Mulya Badung Bali

The objective of this study is to investigate the effect of going concern opinion, management changes, auditor reputation and financial distress on auditor changes. I collect the data from ICMD with employing purposive sampling. The results show that going concern opinion is insignificant for auditor changes, management changes significant to auditor changes, auditor reputation is not significant to auditor changes and financial distress is significant to auditor changes. This study concludes that going concern opinion and auditor reputation are insignificant on the auditor changes but management changes and financial distress are significant on the auditor changes.

Keywords: Going concern opinion, management changes, auditor reputation, financial distress and auditor changes.

1. Pendahuluan

The Indonesian government, through the Minister of Finance Decree 423/KMK.06/2008, requires companies to change accounting firm audit assignment which has got five years in a row. If the company replace the hood that has been audited for five years, it would not raise the question because it is mandatory. So that needs to be investigated is if KAP voluntary turnover (outside the WCC 423/KMK.06/2008).

The motivation of this research is to confirm the research Carcello and Neal (2003) which states that auditing often believe that they are more likely to be replaced if the issue going-concern opinion. KAP and BAPEPAM disturbed by the auditor changes are so large, while research on auditor changes are still small. The situation is causing the need for monitoring (SEC, 1988, as quoted by Haskins and Williams, 1990). The phenomenon of the turn of KAP has been found to have implications for the credibility of financial reporting and monitoring cost management activities. Therefore, this issue has been extensively studied in developed countries and is currently also still be learned through research in Asian countries like Hongkong, Singapore, Malaysia and Korea (Ismail, 2008)


Jurnal Simposium Nasional Akuntansi XIII (SNA 13)

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Pengaruh Sumber Daya Manusia Dan Pemanfaatan Teknologi Informasi Terhadap Keterandalan Dan Ketepatwaktuan Pelaporan Keuangan Pemerintah Daerah Dengan Variabel Intervening Pengendalian Intern Akuntansi

(Studi Empiris Di Pemda Subosukawonosraten)
Celviana Winidyaningrum, S.E, M.Si

Prof. Dr. Rahmawati, M.Si., Ak
Bidang Kajian: Sektor Publik / Sistem Informasi Metoda: Kuantitatif Fakultas Ekonomi UNS
Alamat: Jl. Ir. Sutami 36A Solo Email:
Bidang Kajian : Akuntansi Sektor Publik (ASP)


This study aims to test the influence human resources and information technology utilization to reliability and timeliness local government financial reporting with the intervening variables accounting internal control. Research sample is an official local government institutions in the environment of local government consisting of department and office. Data collection was done by providing questionnaires to 403 heads and staffs of SKPD’s accounting department in Surakarta, Boyolali, Sukoharjo, Karanganyar, Wonogiri, Sragen and Klaten (SUBOSUKAWONOSRATEN) and also by interviewing some of them. The collected data was processed using AMOS 16.0 and SPSS version 12. Results of research in the first model with the path analysis show the positive influence of human resources and information technology utilization to reliability financial reporting through accounting internal control. While the results of research in the second model with regression test do not show a significant influence of the human resources and information technology utilization to timeliness financial reporting.

Keywords: Human Resources, Information Technology Utilization, Accounting Internal Control, Reliability and Timeliness Local Government Financial Reporting

1. Latar Belakang
Fenomena yang terjadi dalam perkembangan sektor publik di Indonesia dewasa ini adalah menguatnya tuntutan akuntabilitas atas lembaga-lembaga publik, baik di pusat maupun daerah. Akuntabilitas dapat diartikan sebagai bentuk kewajiban mempertanggungjawabkan keberhasilan atau kegagalan pelaksanaan misi organisasi dalam mencapai tujuan dan sasaran yang telah ditetapkan sebelumnya, melalui suatu media pertanggungjawaban yang dilaksanakan secara periodik (Stanbury, 2003 dalam Mardiasmo, 2006).


Jurnal Simposium Nasional Akuntansi XIII (SNA 13)
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