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All Journal PERMANA Jurnal Analisis Bisnis Ekonomi Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit
Arif Sapta Yuniarto
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Humanities Economics, Econometrics & Finance Education

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PENGARUH KOMITMEN ORGANISASI DENGAN KEPUASAN KERJA AUDITOR PEMERINTAH DENGAN KEPEMIMPINAN DAN JABATAN SEBAGAI VARIABEL INTERVENING Yuniarto, Arif Sapta
PERMANA Vol 5, No 1 (2013): Agustus
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (208.856 KB)

Abstract

The main object of this research is to make empirically analisys the impact leadership and organizational position toward job satisfaction, and include organizational comitment as intervening variable. The result of research is expected to give contribution due to developing the theory, especially concerned within attitude accountancy. In addition, expected to give practical contribution for organizational especially BPKP Yogyakarta office. This research have taken goverment auditor as an object in BPKP office, used stratified sampling method by questioner dissemination. Path analisys tool is used to response submitted problem formulation. Based on the result of research can see that submitted four hyphotesis of the research are rejected. The result indicated that there is significant direct effect between leadership and organizational position toward job satisfaction goverment auditor in BPKP Yogyakarta office. Variable of organizational comitment have unsignificantly influence to job satisfaction. Key words: organizational comitment, job satisfaction, leadership and organizational position.
PERATAAN LABA, KEPEMILIKAN MANAJERIAL, DAN KUALITAS AUDITOR TERHADAP REAKSI PASAR Yulianti, Yulianti; Yuniarto, Arif Sapta
Jurnal Analisis Bisnis Ekonomi Vol 14 No 1 (2016): Volume 14, Nomor 1, April 2016
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.056 KB)

Abstract

Salah satu parameter yang paling sering digunakan oleh investor untuk mengukur kenaikan atau penurunan kinerja perusahaan adalah laba. Dengan demikian mendorong manajer untuk melakukan “manajemen laba” yaitu perataan laba. Mekanisme pengawasan yang diperlukan untuk mengurangi perilaku manipulasi laba oleh manajemen adalah untuk mengaudit laporan keuangan. Mekanisme lain yang bisa dilakukan adalah dengan memperbesar kepemilikan manajerial. Nilai perusahaan dapat dilihat dari reaksi di pasar saham. Penelitian ini bertujuan untuk mengetahui pengaruh perataan laba, kepemilikan manajerial, dan kualitas auditor terhadap reaksi pasar. Populasi dalam penelitian ini adalah seluruh perusahaan publik yang tercatat di Bursa Efek Indonesia. Jumlah sampel dalam penelitian ini adalah 37 perusahaan manufaktur yang ditentukan dengan menggunakan teknik purposive sampling. Pengumpulan data dilakukan dengan metode dokumentasi dari publikasi Bursa Efek Indonesia pada tahun 2010 hingga 2012. Data dianalisis dengan menggunakan regresi linier berganda. Hasil penelitian ini menunjukkan bahwa perataan laba, kepemilikan manajerial dan kualitas auditor tidak mempengaruhi reaksi pasar.
PENGARUH KOMITMEN ORGANISASI DENGAN KEPUASAN KERJA AUDITOR PEMERINTAH DENGAN KEPEMIMPINAN DAN JABATAN SEBAGAI VARIABEL INTERVENING Yuniarto, Arif Sapta
PERMANA Vol 5, No 1 (2013): Agustus
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (208.856 KB)

Abstract

The main object of this research is to make empirically analisys the impact leadership and organizational position toward job satisfaction, and include organizational comitment as intervening variable. The result of research is expected to give contribution due to developing the theory, especially concerned within attitude accountancy. In addition, expected to give practical contribution for organizational especially BPKP Yogyakarta office. This research have taken goverment auditor as an object in BPKP office, used stratified sampling method by questioner dissemination. Path analisys tool is used to response submitted problem formulation. Based on the result of research can see that submitted four hyphotesis of the research are rejected. The result indicated that there is significant direct effect between leadership and organizational position toward job satisfaction goverment auditor in BPKP Yogyakarta office. Variable of organizational comitment have unsignificantly influence to job satisfaction. Key words: organizational comitment, job satisfaction, leadership and organizational position.
PERATAAN LABA, KEPEMILIKAN MANAJERIAL, DAN KUALITAS AUDITOR TERHADAP REAKSI PASAR Yulianti, Yulianti; Yuniarto, Arif Sapta
Jurnal Analisis Bisnis Ekonomi Vol 14 No 1 (2016): Volume 14, Nomor 1, April 2016
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.056 KB)

Abstract

Salah satu parameter yang paling sering digunakan oleh investor untuk mengukur kenaikan atau penurunan kinerja perusahaan adalah laba. Dengan demikian mendorong manajer untuk melakukan ?manajemen laba? yaitu perataan laba. Mekanisme pengawasan yang diperlukan untuk mengurangi perilaku manipulasi laba oleh manajemen adalah untuk mengaudit laporan keuangan. Mekanisme lain yang bisa dilakukan adalah dengan memperbesar kepemilikan manajerial. Nilai perusahaan dapat dilihat dari reaksi di pasar saham. Penelitian ini bertujuan untuk mengetahui pengaruh perataan laba, kepemilikan manajerial, dan kualitas auditor terhadap reaksi pasar. Populasi dalam penelitian ini adalah seluruh perusahaan publik yang tercatat di Bursa Efek Indonesia. Jumlah sampel dalam penelitian ini adalah 37 perusahaan manufaktur yang ditentukan dengan menggunakan teknik purposive sampling. Pengumpulan data dilakukan dengan metode dokumentasi dari publikasi Bursa Efek Indonesia pada tahun 2010 hingga 2012. Data dianalisis dengan menggunakan regresi linier berganda. Hasil penelitian ini menunjukkan bahwa perataan laba, kepemilikan manajerial dan kualitas auditor tidak mempengaruhi reaksi pasar.
PENGARUH GENDER, TEKANAN KETAATAN,PENGETAHUAN, KEAHLIAN, DAN PENGALAMAN TERHADAP KUALITAS AUDIT STUDI PADA INSPEKTORAT PROVINSI DIY Wulan, Felia Nawang; Yuniarto, Arif Sapta
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 4, No 2 (2015)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v4i2.159

Abstract

This study examines the influence of gender, compliance pressure, audit knowledge, expertise, and auditor experience to audit quality. The respondents in this study were auditors who worked in The Inspectorate of DIY. The number of auditor who observed in this study was 40 auditors. They came from some auditors who worked in The Inspectorate of DIY. The method of determining the sample was purposive sampling method, the data processing methods that used by researcher were the multiple regression analysis. The result shows that the gender,compliance pressure, audit knowledge, expertise, and auditor experience simultaneously and significantly to audit quality.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT DELAY PADA PERUSAHAAN DAGANG DI BURSA EFEK INDONESIA Sulistiyanto, Andi; Yuniarto, Arif Sapta
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 1, No 2 (2012)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v1i2.9

Abstract

Time difference between financial statement and auditing opinion date indicates the amount of time needed in auditing settlement period. This condition can affect the punctuation of the information published and will inflence market reaction towards the lengthy information. It will also the level of uncertainly based on the published information in the auditor’s financial. Statement in which containing company’s profit information. This study aims to measure the factors which affect audit delay. They are profitability, company size, and the size of the public accountant. The population of the study is the trading companies registered in Indonesian Stock Exchange in the period 2006-2010. Sampling technique employed in this study is the purposive sampling with the total sample of 23 companies. The result of the study shows that the profitability, company size, and the size of the public accountant have significant influence towards audit delay.
PENGARUH TEKANAN KETAATAN, KOMPLEKSITAS TUGAS, PENGALAMAN, DAN MOTIVASI TERHADAP AUDIT JUDGMENT, GENDER SEBAGAI VARIABEL MODERATING Janah, Noor; Yuniarto, Arif Sapta
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 2, No 2 (2013)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v2i2.15

Abstract

This research has a purpose to understand and to analyze the influence of obedient pressure, task complexity, experience, and motivation for audit judgment with gender as moderating variable. From this research, it is able to get empirical evidence about the influence of obedient pressure, task complexity, experience, and motivation for audit judgment. Besides, this research also gives empirical evidence about the difference between man and woman in deciding audit judgment whether it correlates with several factor such as obedient pressure, task complexity, experience, and motivation. In this research, the researcher uses sample for auditors which is serve in the Public Accountant Office in DIY and Semarang. In this research, primary data is used as data, while General Linear Model (GLM) with helping IBM SPSS version 19.0 is used as analysis instrument. The result of this research is to indicate that task complexity influence for audit judgment, while obedient pressure, experience, and motivation do not influence for audit judgment. The issue about gender difference do not also moderate the influence of obedient pressure, task complexity, experience, and motivation for audit judgment.
PENGARUH LOCUS OF CONTROL, KOMITMEN PROFESI, BUDAYA ORGANISASI, KEPUASAN KERJA, SISTEM KOMPENSASI SERTA SIKAP INDEPENDENSI TERHADAP PERILAKU AUDITOR DALAM MENGHADAPI KONFLIK AUDIT Studi pada Auditor yang Bekerja di KAP Daerah Istimewa Yogyakarta dan Surakarta Meliana, Mei Dewi; Yuniarto, Arif Sapta
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 3, No 1 (2014)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v3i1.30

Abstract

This research aims to determine effect of locus of control, profession commitment, organization cultural, job satisfaction, compensation system and independence attitude for auditor behavior in face on audit conflict. The analysis based on the answer of respondents who available through of questionnaire that distribute by Yogyakarta and Surakarta Public Accountant Office. Population from the auditor research who work in the Public Accountant Office were in Yogyakarta and Surakarta. The research using the purposive sampling method. Sample taken from auditor who minimal has worked during 2 years. Cronbach Alpha used to test reliability data and testdata isused kolmogorov_Smirnovnormality. Hypothesis tested by multiple regression. Result from the research revealed that there are locus of control effect, profession commitment, organization cultural, job satisfaction, compensation system, independence attitude for auditor behavior in face on audit conflict.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN Vernando, Andreas; Yuniarto, Arif Sapta
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 3, No 2 (2014)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v3i2.31

Abstract

Auditor in doing a audit is responsible to evaluate whether auditee gets problem in maintainig its existence. One of its indication is auditee gets the financial distress. Therefore, if doubting a capable auditee in maintainig its existence, Auditor commonly brings out going concern audit opinion for giving signalement to investor so that investor does not make the mistake in interpretating the economic decision. The researchs with topics going-concern audit opinion have been comprehensive enough. this is seen of many variables gone into researchs model. However, researchs with topics going-concern audit opinion must be continously renewed. This is caused economy condition that is always dinamic having to research continously. This research purposed to obtain the empirical evidence of factors influencing acceptance going-concern audit opinion. This research focussed for researching manufacture sector which was listed at Indonesian stock exchange from periods 2009 until 2012 used as research sample. the result of purposive sampling method was obtained as many as 39 manufacture companies which fill up sample criterion and the tests of hypotesis use logistic regression analysis. The results of hypotesis test showed that tenure influenced acceptance of going-concern audit opinion
Co-Authors A.A. Ketut Agung Cahyawan W Andreas Vernando Janah, Noor Meliana, Mei Dewi Sulistiyanto, Andi Wulan, Felia Nawang Yulianti Yulianti