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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Jurnal Simposium Nasional Akuntansi XI (SNA 11)

Faktor-Faktor Yang Mempengaruhi Perusahaan Berpindah Kantor Akuntan Publik

Shulamite Damayanti, SE., M.SA (HumBis), Ak
Universitas Ma Chung Malang

Prof. Dr. Made Sudarma, SE., MM., Ak
Universitas Brawijaya Malang

Abstract

The need of auditing service has influenced the development of public accountant profession in Indonesia. The number of public accountant firms increasing may result in competition between public accountant firms. In such condition, a corporation may change their auditor (auditor changes).

The purpose of thus research is to know whether the change of management, accountant opinion, audit fee, financial distress, public accountant firm’s size, and the percentage of the change of Return on Assets may influence limited corporations in Indonesia to change their auditors. This research is hypothesis testing. Secondary data consists of financial statements and certified public accountant’s statement of limited corporations listed in Bursa Efek Jakarta (BEJ) from 2003 until 2005. The data is analyzed with logistic regression.

This research results in audit fee and public accountant firm’s size as variables influencing auditor changes and the change of management, accountant opinion, financial distress, and the percentage of the change of Return on Assets as variables not influencing auditor changes. The most significant variable is public accountant firm’s size as the indication of audit quality. Thus, audit quality is an important factor influencing auditor changes. Besides, audit fee is also an important variable influencing auditor changes.

Keywords: limited corporation, auditor changes

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Jurnal Simposium Nasional Akuntansi XI (SNA 11)

Pengaruh Identifikasi Auditor atas Klien Terhadap Objektivitas Auditor dengan Auditor Tenure, Client Importance dan Client Image sebagai Variabel Anteseden
(Penelitian terhadap Auditor Kantor Akuntan Publik yang Listed di BEJ dengan Pendekatan Partial Least Square)

EWING YUVISA I
Universitas Panca Marga-Probolinggo

H. Abdul Rohman
Universitas Diponegoro Semarang
Hj. Rr SRI HANDAYANI
Universitas Diponegoro Semarang

ABSTRACT

This study examines the influence of PAuditors’ Identification with Their Client on Auditors’ Objectivity with Auditor Tenure, Client Importance and Client Image as Antesedent Variable. Continuing research by Bamber and Iyer in 2005, as for becoming object from this research is auditors at Accounting Firms which listed in Bapepam and Jakarta Stock Exchange (BEJ) in Indonesia.

This research represents the empirical test which used convinience sampling technics in data collection. Data were collected using a survey of 104 auditors at Accounting Firms. Data analysis uses Structural Equation Model (SEM) with the program SmartPLS (Partial Least Square).

Results of hypothesis examination indicate that to three factor in Social Identity Theory is auditor tenure (AT), client importance (CI) dan client image (CM) have positively influences on Client identification (CID). The conclusion that auditors do identify with their client and that auditors who identify more with a client are more likely to acquiecence to the client-preferred position. On the other hand, more experienced auditors and auditors who exhibit higher level of professional identification are less likely to acquiesce to the client’s position.

Keywords: Auditor Objectivity, Client Identification, Auditor Tenure, Client Importance, Client Image, Professional Identification, Social Identity Theory, Structural Equation Model (SEM), Partial Least Square.

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