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All Journal Economic Journal of Emerging Markets Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia AKUNTANSI DEWANTARA JOURNAL OF APPLIED BUSINESS ADMINISTRATION Jurnal Akuntansi dan Bisnis Performance Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Jurnal Ekonomi, Bisnis, dan Akuntansi
Icuk Rangga Bawono
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : Jurnal Akuntansi

 1 
ANALISIS PENGARUH ETIKA KERJA ISLAM TERHADAP SIKAP KARYAWAN BAGIAN AKUNTANSI DALAM PERUBAHAN ORGANISASI (Studi Kasus pada Bank Umum Non Syariah di Wilayah Eks Karesidenan Banyumas Jawa Tengah) Sari Suasana Dewi; Icuk Rangga Bawono
Jurnal Akuntansi dan Auditing Indonesia Vol. 12 No. 1 (2008)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The recent cases in accounting practice in bussiness area (Enron, WorldCom and Global Crossing) be the attention of this study. Work ethics being something important for repairing this bad condition. Accounting agents need a change to reach a fair accounting practice. This study investigated Islamic work ethics influences to accounting department worker’s attitudes towards organizational change. The different character and result from previous research be a motivation for this study.The study uses a sample of 31 accounting department workers from 8 non- shariah banking institutions in Ex Banyumas Resident Central Java (Purwokerto, Cilacap, Banjarnegara and Purbalingga). Data has been collected using instrument of Ali (1988) modified by Tasmara (2000) for Islamic work ethic and Dunham et.al. (1989) for attitudes toward organizational change. Structural Equation Modelling on PLS (Partial Least Square) based is employed to test the proposed hypotheses.This study hypothesizes that Islamic work ethic influences significantly both dimension of accounting department worker attitudes toward organizational change (cognitive, affective and behavioral tendency). The result of this study indicate that Islamic work ethic significantly and positively influences various dimensions of attitudes toward organizational change with coeficient determination (R-Square) point for each dimension are : 0,332; 0,382 and 0,183. Implications, limitations and lines of future research are discussed.Keywords: etika kerja islam, perubahan organisasi, eks karesidenan Banyumas
Persepsi Mahasiswa Jurusan Akuntansi Reguler Dan Non Reguler tentang Pendidikan Profesi Akuntansi Icuk Rangga Bawono; Mochammad Novelsyah; Arum Lutfia
Jurnal Akuntansi dan Auditing Indonesia Vol. 10 No. 2 (2006)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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The objective of this study is to examine the perception of regular and non-regular undergraduate students majoring in accounting about Pendidikan Profesi Akuntansi (PPAk). It is also to know wheter any difference perception about PPA between regular student of S1 accounting with non-regular student. Respondents consist of 365 regular students and 77 non-regular students of accounting major. All data were processed previously with validity test (Pearson moment) and reliability (Alpha Cronbach). The Result of this research indicates that undergraduate students of accounting major have positive perception about PPAk. There is difference perception between regular and non-regular student about Pendidikan Profesi Akuntansi (PPAk).Keywords: Pendidikan Profesi Akuntansi (PPAk), positive perception, difference perception, regular student of S1 accounting, and non-regular student of S1 accounting
Faktor-Faktor dalam Diri Auditor dan Kualitas Audit: Studi Pada Kap ‘Big Four’ di Indonesia Icuk Rangga Bawono; Elisha Muliani Singgih
Jurnal Akuntansi dan Auditing Indonesia Vol. 14 No. 2 (2010)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Penelitian ini merupakan pengembangan dari dua penelitian sebelumnya (Aji, 2009 dan Rahman, 2009), mengenai bagaimana independensi, pengalaman, due professional care dan akuntabilitas mempengaruhi kualitas audit. Penelitian ini dilakukan menggunakan metode survei dengan kuesioner. Populasi penelitian ini adalah semua auditor yang bekerja pada Kantor Akuntan Publik (KAP) “Big Four” Indonesia. Penelitian ini menggunakan random sampling sederhana yang dilakukan dengan penentuan jumlah sampel yang dihitung dengan menggunakan rumus Slovin formula sehingga hanya 125 kuesioner yang dapat diproses. Analisis data dilakukan dengan menggunakan model regresi ganda. Hasil penelitian menunjukkan bahwa independensi, pengalaman, due professional care dan akuntabilitas mempengaruhi kualitas audit secara berkelanjutan. Selain itu, penelitian ini membuktikan bahwa independensi, due professional care dan akuntabilitas secara parsial mempengaruhi kualitas audit akan tetapi pengalaman tidak berpengaruh pada kualitas audit. Penelitian ini juga membuktikan bahwa independensi merupakan faktor dominan yang berpengaruh pada kualitas audit. Untuk penelitian di masa yang akan datang, penelitian ini menyarankan pengembangan cakupan wilayah survei dan penambahan lebih banyak variabel yang dapat mempengaruhi kualitas audit.Kata kunci: independensi, pengalaman, due professional care, akuntabilitas, kualitas audit
Co-Authors Agus Sunarmo Apriani Kartika Rahayu Arintoko Arintoko, Arintoko Arum Lutfia Diah Setyorini Gunawan Diana Supriati Eko Hariyanto Elisha Muliani Singgih Giovanny Bangun Kristianto IRIANING SUPARLINAH Jajang Jajang Kusriyadi Choirul Anam Mochammad Novelsyah Pramono Hariadi Ratno Purnomo Rifda Naufalin Rini Widianingsih Sari Suasana Dewi Sri Maryani war kini Weni Novandari Wita Ramadhanti Yanuar E. Restianto Yudha Aryo Sudibyo