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All Journal Conference In Business, Accounting And Management (Cbam) 2012 JURNAL ECONOMIA
- Rahmawati
Universitas Sebelas Maret Surakarta
Economics, Econometrics & Finance

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Pengaruh Fungsi Mentoring dan Partisipasi Dalam Penetapan Tujuan Terhadap Kualitas Hubungan Supervisor-Auditor: Peran Keadilan Organisasi Sebagai Variabel Mediasi - Rispantyo; - Rahmawati
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 3 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

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Mentoring in the Badan Pengawasan Keuangan dan Pembangunan (BPKP) is an important program in an effort to carry out its role supporting the accountability of the President through the Capacity Building, Current Issues, Clearing House, and Check and Balance. Drawing on goal setting, socialization, and organizational justice theories, a model of the mediating role of organizational justice perceptions was developed and tested with path analysis. This paper investigates the perceptions of distributive and procedural justice as a mediation between the effects of mentoring fuctions and participation in goal setting on quality of supervisor-auditor relationship. The sample included 41 government auditor in BPKP Daerah Istimewa Yogyakarta (DIY). The analysis showed that distributive justice as a mediation between the effect of mentoring function on quality of supervisor-auditor relationship, but not for procedural justice. The results of this study also found evidence that distributive justice as a mediation between the effect of participation in goal setting on quality of supervisor-auditor relationship, but not for procedural justice. The paper finds that if mentoring goes well, it is directly or indirectly to improve the quality of supervisor- auditor relationship, through distributive justice. The paper includes implications for developing effective mentoring programs for government auditor.Key words:      mentoring, goal setting, ditributive justice, procedural justice, supervisor-auditor relationships.
PENGARUH MEKANISME CORPORATE GOVERNANCE, KUALITAS AUDITOR EKSTERNAL, DAN LIKUIDITAS TERHADAP KUALITAS LABA Amanita Novi Yushita; - Rahmawati; Hanung Triatmoko
Jurnal Economia Vol 9, No 2: October 2013
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (312.203 KB) | DOI: 10.21831/economia.v9i2.1805

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Abstrak: Pengaruh Mekanisme Corporate Governance, Kualitas Auditor Eksternal, dan Likuiditas Terhadap Kualitas Laba. Tujuan penelitian ini adalah memberikan bukti empiris pengaruh penerapan mekanisme corporate governance yang terdiri dari struktur dewan direksi, kepemilikan manajerial, kepemilikan institusional, komite audit, dan komisaris independen terhadap kualitas laba. Penelitian ini menggunakan sampel sebanyak 22 perusahaan manufaktur yang listing di BEI pada periode 2007-2011. Analisis GLS digunakan sebagai teknik analisis data dalam penelitian ini. Hasil penelitian menunjukkan bahwa struktur dewan direksi, komisaris independen berpengaruh positif dan signifikan terhadap Discretionary Accrual (DTAC) atau berpengaruh negatif terhadap kualitas laba. Kemudian kualitas auditor eksternal berpengaruh negatif dan signifikan terhadap Discretionary Accrual (DTAC) atau berpengaruh positif terhadap kualitas laba. Sedangkan kepemilikan manajerial, kepemilikan institusional, komite audit, dan likuiditas tidak berpengaruh signifikan terhadap kualitas laba.   Kata kunci: corporate governance, kualitas auditor eksternal, likuiditas, kualitas laba. Abstract: The influence of Corporate Governance Mechanism, External Auditor Quality, and Liquidity on the Quality of Earnings. The purpose of this study is to provide empirical evidence of the effect of the application of corporate governance mechanisms consisting of board structure, managerial ownership, institutional ownership, audit committees and independent commissioners on the quality of earnings. This study used a sample of 22 manufacturing companies listed on the Stock Exchange in the period 2007-2011. GLS analysis is used as a data analysis technique in this study. The results showed that the board structure and the proportions of independent commissioner have a positive and significant effect to discretionary accrual (DTAC) or have a negative effect to the earnings quality. The quality of external auditor has a negative and significant effect to DTAC or has a positive effect to the earnings quality. While managerial ownership, institutional ownership, audit committees, and liquidity does not significantly influence the quality of earnings.   Keywords: corporate governance, external auditor’s quality, liquidity, earnings quality.
Co-Authors - Rispantyo Amanita Novi Yushita Hanung Triatmoko