Tag Archives: sna 13

Analisis Empiris Pergantian Kantor Akuntan Publik Setelah Ada Kewajiban Rotasi Audit

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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

ABSTRACT

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.

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

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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)

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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

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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
STIE ST. PIGNATELLI SURAKARTA

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

ABSTRACT

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).

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Jurnal Simposium Nasional Akuntansi XIII (SNA 13)
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Praktik Manajemen Laba Terkait Peringkat Emisi Obligasi

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Jurnal Simposium Nasional Akuntansi XIII (SNA 13)

Praktik Manajemen Laba Terkait Peringkat Emisi Obligasi

Syarifah Ratih Kartika Sari*
Mahasiswa Magister Akuntansi Universitas Sebelas Maret
Bandi
Fakultas Ekonomi Universitas Sebelas Maret

ABSTRACT
This study aims to give empirical evidence about earning management practice related to bond issue. The data of the study consist of 68 corporate bond of non financial firms listed on Indonesian Stock Exchange in 2005-2008. The technique sampling is purposive sampling. The study uses Healy (1985) model to detect the earning management. The result of this study shows the existence of earning management practice in four observation period, however, the relationship between earning management and bond rating is only in the period when bond is issued. This finding indicates that there is manager efforts for manipulating their profit.

Keyword : earning management, financial performance, bond issue, corporate bond rating
Data availability :data base OTC-FIS (Over The Counter – Fixed Income Service), www.idx.co.id

The study on earnings management have been carried out both overseas and in Indonesia, especially those associated with the event Initial Public Offerings (Dechow et al.1995; Teoh et al.1998a; Gumanti, 2001; Ball and Shivakumar, 2004; and Bachrudin, 2005) , offering Seasoned Equity Offerings (Teoh et al.1998b and Astuti, 2005). Some literature shows empirical evidence of the emergence of earnings management practices, this study expands previous research by studying earnings management practices related to issuance of bonds that are still very rare.

Bonds is one of the capital market instrument that provides fixed income for the holder. One form of information that can affect the price of securities is the announcement relating to the debt such as debt ratings (Hartono, 2003). But bonds have a risk of default (default risk) when the issuer fails to meet payment obligations or interest coupon bonds that have matured.

Praktik Manajemen Laba Terkait Peringkat Emisi Obligasi

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Pengaruh Independensi, Pengalaman, Due Professional Care Dan Akuntabilitas Terhadap Kualitas Audit

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Pengaruh Independensi, Pengalaman, Due Professional Care Dan Akuntabilitas Terhadap Kualitas Audit

(Studi pada Auditor di KAP “Big Four” di Indonesia)

ELISHA MULIANI SINGGIH
Universitas Jenderal Soedirman Purwokerto

ICUK RANGGA BAWONO
Universitas Jenderal Soedirman Purwokerto

[Jurnal Simposium Nasional Akuntansi XIII (SNA 13) - AUD 11 ]

ABSTRACT

This study extends two previous experiment (Aji, 2009 and Rahman, 2009), showing how far independency, experience, due professional care and accountability influenced audit quality. This study was conducted by using survey method with questionaire. Population in this study are entire auditors who work in “Big Four” public accountant offices in Indonesia. This study used simple random sampling where conducted by determination of sample counted with Slovin formula, so that the amount of sample 95 respondents. From 200 questionaire distributed, returned was 136 questionaire, and 11 not complete, so that only 125 questionaire could be process. Data Analysis conducted with multiple regression model.

The result proved that independency, experience, due professional care and accountability influenced audit quality simultaneously. Beside that, this study proved that independency, due professional care and accountability influenced audit quality partially, but experience didn’t influence audit quality. This study also proved that independency was dominant factor which influenced audit quality. For future research, we suggest to extend survey area coverage and add more variable that can influence audit quality.

Keywords : independency, experience, due professional care,accountability and audit quality.

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The financial statements provide information necessary as a means of decision making by both the company’s internal and external parties. According to FASB, the two most important characteristics that must exist in the financial statements are irrelevant (relevance) and reliable (reliable). Both of these characteristics is very difficult to measure, so that users need the services of third parties information that is independent auditors to provide assurance that those statements are relevant and reliable, thus increasing the confidence of all parties with an interest in the company. Thus, companies will increasingly get the conveniences in running the company operations.

However, in the era of competition is very tight as it is today, companies and auditors alike profession faced with severe challenges. They both have to maintain a presence in the competitive landscape of the company’s competitors or colleagues seprofesinya. The company wants unqualified Opinion as a result of the audit report, so that its performance look good in the public eye so that he can run its operations smoothly.

According to Chow and Rice in Kawijaya and Juniarti (2002), the management company tried to avoid the reasonable opinion with the exception because it could affect the market price of company stock acquired and compensation managers. However, the audited financial statements are the result of negotiations between auditors with clients (Antle and Nalebuff, 1991 in Ng and Tan, 2003). This is where the auditors are in a dilemma situation, on one side must be independent auditor provide an opinion about the fairness of the financial statements relating to the interests of many parties, but on the other hand, he must also be able to meet the demands required by the clients who pay a fee for his services to his clients satisfied with his work and still use his services in the future. Unique position as that’s what puts the auditor in a dilemma situation that may affect the quality audit. ………

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