Garuda - Garba Rujukan Digital

Role Stress sebagai Motivator Bagi Auditor: Analisis Teoritis Atas Dasar Teori-teori Motivasi Anggraini, Francisca Reni Retno
Journal the Winners: Economics, Business, Management, and Information System Journal Vol 9, No 2 (2008): The Winners Vol. 9 No. 2 2008
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v9i2.723

The purpose of this paper explains the positive side of role stress which has long been regarded as the factor causing performance decrease and ultimately initiates job dissatisfaction. There are many cause factors (antecedent) of role stress such as boundary-spanning activities, ethical climate in organization, mentoring, and organization-professional conflict, which has been proven empirically affecting role stress. Role stress arising in the job relation between manager-subordinate or leader-his or her member is a dynamic process in organization. Role stress becomes potential resource for organization if manager or leader is able to manage it well, so he or she can change it from hygiene factor to motivator. This article tries to correlate role stress phenomenon in public accountant firms with motivation theories to give alternatives in resolving problems in the role stress. Role stress can become a motivator for partners or senior auditors to be able to suit job characteristics and reward/punishment award mechanism with personal characteristics of auditors, reduce boundary spanning activities and environment uncertainty perception, increase understanding among all individuals in the public accountant firm regarding demand, values, and norms of the said public accountant firm, and ultimately establish specific and attainable goals. This article aims to be a contribution for management (partners and senior auditors) in motivating auditors to increase their performance and for researchers to inspire empiric research related to role stress as a motivator to increase performance.

NILAI WAJAR SAHAM PADA KUALITAS LABA Anggraini, Francisca Reni Retno
Journal of Management and Business Vol 8, No 1 (2009): MARCH 2009
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

This research aims to investigate the effect of unrealized gains and losses of marketable securities from 19 firms in banking, insurance, credit agencies, and securities industries to earnings quality. The research periods are taken from 2001-2005 becaused of the effective date of PSAK 30 and 50 that related with banking accounting and valuation of securities is December 31th, 2001. There is no volatiles difference between unrealized gains and losses of marketable securities and net income before extraordinary items and unrealized gains and losses of marketable securities persisten from year to year. It is interesting, because theoretically fair value accounting yields higher volatility in earnings. It indicate that manager manages risk by smooths unrealized gains and losses of marketable securities because the high volatility of them cause volatility of earnings increase and finally cost of capital increase so investors do not interest to invest their capital. Finally, this research finds that there is negative correlation of unrealized gains and losses of marketable securities and accrual quality. It indicates that fair value accounting can not increase objectivity of financial statements.

Teaching Sustainable Business Ethics by Literary Analysis Novita Dewi; Francisca Reni Retno Anggraini; Fransiscus Asisi Joko Siswanto
Eralingua: Jurnal Pendidikan Bahasa Asing dan Sastra Vol 4, No 2 (2020): ERALINGUA
Publisher : Makassar State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/eralingua.v4i2.13883

Fostering ecological awareness in studying economics is important, bearing in mind that business today is to maintain the sustainability of the earth’s resources. This study examines Heinrich Böll’s “The Balek Scales” and Tayeb Salih’s “A Handful of Dates” to see whether the two short stories are suitable for teaching business and environmental ethics to both students of English and economics. Using content analysis method, this library research uses principles in sustainable business ethics to interpret the two stories. Data analysis shows that both stories exemplify concepts such as autonomy, integrity, justice, professionalism, and environmental awareness. This study concludes that the short stories discussed provide pedagogical tools to teach the basic concepts of professional and environmental ethics in the business world all students today need to know.

PENGUJIAN PERAN PERLINDUNGAN INVESTOR DAN KULTUR TERHADAP PERILAKU MANAJEMEN LABA PADA PERUSAHAAN KELUARGA: STUDI INTERNASIONAL Francisca Reni Retno Anggraini; Yavida Nurim; Nung Harjanto
Jurnal Bisnis dan Ekonomi Vol 22 No 2 (2015): Vol. 22 No. 2 EDISI SEPTEMBER 2015
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (397.444 KB)

This study aims to examine the role of investor protection level, culture, and family ownership level variables to the family firms’ earnings quality. This study is based on two opposite arguments about the effect of family ownership in family firms. This study uese LaPorta et al.’s proxy to measure investor protection level, and then the are two culture; power distance and individualism/collectivism. The family ownership is proxied by the percentage of share owned by individual or family, et least 20%. The sample is taken from 2002-2008 OSIRIS data base. Based on the examination of family firms in around 17 countries, this study reveals that the individual or family as insider shareholders has positive effect to the earnings quality. Surprisingly, investor protection has less benefit in increasing the family firms’ earnings quality, but culture in a country influences the family’s behaviour through ameliorating or deteriorating the earnings quality. Key words: Investor protection, culture, family firm, and earnings quality

Role Stress sebagai Motivator Bagi Auditor: Analisis Teoritis Atas Dasar Teori-teori Motivasi Francisca Reni Retno Anggraini
The Winners Vol. 9 No. 2 (2008): The Winners Vol. 9 No. 2 2008
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v9i2.723

The purpose of this paper explains the positive side of role stress which has long been regarded as the factor causing performance decrease and ultimately initiates job dissatisfaction. There are many cause factors (antecedent) of role stress such as boundary-spanning activities, ethical climate in organization, mentoring, and organization-professional conflict, which has been proven empirically affecting role stress. Role stress arising in the job relation between manager-subordinate or leader-his or her member is a dynamic process in organization. Role stress becomes potential resource for organization if manager or leader is able to manage it well, so he or she can change it from hygiene factor to motivator. This article tries to correlate role stress phenomenon in public accountant firms with motivation theories to give alternatives in resolving problems in the role stress. Role stress can become a motivator for partners or senior auditors to be able to suit job characteristics and reward/punishment award mechanism with personal characteristics of auditors, reduce boundary spanning activities and environment uncertainty perception, increase understanding among all individuals in the public accountant firm regarding demand, values, and norms of the said public accountant firm, and ultimately establish specific and attainable goals. This article aims to be a contribution for management (partners and senior auditors) in motivating auditors to increase their performance and for researchers to inspire empiric research related to role stress as a motivator to increase performance.

PEMBERDAYAAN UMAT LINGKUNGAN STASI POJOK PENGEMBANGAN GUA MARIA PENOLONG ABADI PAROKI SANTO PETRUS DAN PAULUS KLEPU R. Rubiyatno; Yusef Widya Karsana; A. Joko Siswanto; Fr. Reni Retno Anggraini; Novita Dewi
ABDIMAS ALTRUIS: Jurnal Pengabdian Kepada Masyarakat Vol 5, No 1 (2022): April 2022
Publisher : Universitas Sanata Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24071/aa.v5i1.3918

This Community Service aims to empower people in the POJOK environment in structuring and developing the prayer garden of the Maria Cave, Mother of Eternal Helper (GMPA). Partners involved in this service are volunteers, observers, and donors. The steps in this community service are (1) Conducting discussions with the people who live around the cave location; (2) Assisting the people in arranging the place of prayer to create a comfortable, clean, neat, beautiful, cool, safe, and polite atmosphere; (3) Helping the people to obtain funds to buy sand, cement, bricks in the business of making boreholes and providing RO water; (4) Assisting the people in managing and maintaining the facilities in the location around the Maria Cave; and (5) Assisting the people in serving the visitors to the Cave of Mary who will pray. The result of this service is the implementation of the arrangement of facilities and environments for prayer places, such as water sources, bathrooms, shade trees, and seats. With the support of donors, at this time the Cave of Mary has also been equipped with various adequate prayer facilities, such as a statue of Mary, the Corpus of Jesus, and a candle holder. With the availability of complete prayer facilities and a neat arrangement of the cave environment, now the Maria Cave "Eternal Helper" is a place of prayer that has a comfortable, clean, cool, and solemn atmosphere.

PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN LEMBAGA KESEJAHTERAAN SOSIAL ANAK YAYASAN HAMBA Fr. Reni Retno Anggraini; Ilsa Haruti Suryandari; Firma Sulistiyowati
ABDIMAS ALTRUIS: Jurnal Pengabdian Kepada Masyarakat Vol 4, No 2 (2021): Oktober 2021
Publisher : Universitas Sanata Dharma

This community service activity aims to assist The Child Welfare Institution (LKSA) of the HAMBA Foundation in preparing financial statements. Based on the initial observations, this foundation has not prepared financial statements in accordance to Indonesian Accounting Standards about the presentation of non-profit financial statements. This foundation is supposed to present financial statement in accordance to accounting standard for non-profit organization. The activity of this community service begins with (1) identifying and understanding the existing business processes of The Child Welfare Institution of the HAMBA Foundation, (2) accounting principles and practices at The Child Welfare Institution of the HAMBA Foundation, (3) evaluating whether the financial statements that have been prepared are in accordance with the Accounting Standard for Financial statements in Indonesia, and (4) recommendations for improvement to improve the quality of financial statements. The results achieved from this community service are excel software for The Child Welfare Institution of the HAMBA Foundation. Thus, the foundation can make financial statements quickly and accountably. The recommendation for The Child Welfare Institution of the HAMBA Foundation is to continue using the software to compile the financial reports.

PENDAMPINGAN PEMBUATAN OVERALL JUMPSUIT APD GOWN, PENCARIAN SUMBER DANA DAN MANAJEMEN DISTRIBUSI KE RUMAH SAKIT Fr. Ninik Yudianti; F.A. Joko Siswanto; Fr. Reni Retno Anggraini
ABDIMAS ALTRUIS: Jurnal Pengabdian Kepada Masyarakat Vol 3, No 2 (2020): Oktober 2020
Publisher : Universitas Sanata Dharma

The activities of service were to provide assistance in the making of the Overall Jumpsuit APD Gown, funding management and distribution. There are three partners involved in this service, namely Partner-1: Gavrilla Fashion Studio, Partner-2: Sanata Dharma alumni and other donors, and Partner-3: Panti Rapih Hospital and small hospitals in Yogyakarta and its surroundings.The steps in service incclude a. Conducting discussions with a designer-entrepreneur for the manufacture of the Overall Jumpsuit APD needed by the hospital, b. Providing assistance in making the Overall Jumpsuit APD Gown: Selection of APD models, taking pictures, etc. c. Mentoring in raising funds to purchase raw materials and paying up tailors, and d. Mentoring for the distribution of Overall Jumpsuit APD Gowns that were handed over to the hospitals in need.The result of services, Gavrilla Fashion Studio, could produce large quantities of standard APD Overalls Jumpsuit. The making of APD was supported by many donors to buy materials and pay for sewing fees. The finished goods of APD were distributed and collected by the user's hospital.

KUALITAS ASSURANCE STATEMENT ATAS SUSTAINABILITY REPORTS (Studi Empiris di Indonesia) Ni Putu Rusmitha Cintya Dewi; Fransisca Ninik Yudianti; Reni Retno Anggraini
Jurnal Akuntansi Bisnis Vol 12, No 2 (2019): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

ABSTRACT: This research focuses on determining the quality of assurance statement on sustainability reports in Indonesia. Furthermore, it finds out the differences quality of assurance statements on sustainability reports between Indonesia Sustainability Reporting Awards (ISRA) participants and those of non ISRA participants (non ISRA), as well as the differences quality of assurance statements on sustainability reports between companies that using assuror from Public Accounting Firm (PAF) and those from non Public Accounting Firm (non PAF). Type of this research is empirical research. The targeted population is companies that listed in Indonesia Stock Exchange (IDX) in the year 2016 and 2017 ISRA participants. The targeted populations is consisted of total 13 companies. Ten companies are participated in ISRA and three companies are non ISRA participants. Data analysis used is descriptive content analysis and Mann-Withney U Test. The results showed that quality of assurance statement on sustainability reports in Indonesian companies has reach high quality level. The highest percentage of adherence to AA1000AS standard was 92,9%. However, there was no difference quality of assurance statement between companies that participated and non participated in ISRA. There was no difference quality of assurance statement in companies that use assurance services from Public Accounting Firm (PAF) as well as non PAF. Keyword : quality, standard, assurance statement, sustainability report ABSTRAK: Penelitian ini bertujuan untuk mengetahui kualitas assurance statement atas sustainability reports. Analisis lebih lanjut adalah untuk mengetahui perbedaan kualitas assurance statement atas sustainability reports diantara perusahaan yang menjadi peserta Indonesia Sustainability Reporting Awards (ISRA) dan tidak menjadi peserta ISRA (non ISRA). Perbedaan juga dianalisis antara perusahaan yang menggunakan assuror dari Kantor Akuntan Publik (KAP) dan assuror bukan dari KAP (non KAP). Jenis penelitian ini empiris. Populasi sasaran dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016 dan perusahaan peserta ajang ISRA tahun 2017. Populasi sasaran yang diperoleh sebanyak 13 perusahaan yang terdiri dari 10 perusahaan yang merupakan peserta dalam ajang ISRA dan 3 perusahaan non ISRA. Data dianalisis menggunakan descriptive content analysis dan uji Mann-Withney U. Hasil penelitian menunjukkan bahwa kualitas assurance statement atas sustainability reports di Indonesia rata-rata pada tingkat kualitas tinggi dengan persentase tingkat ketaatan tertinggi terhadap standar AA1000AS sebesar 92,9%, tetapi penelitian ini juga menemukan bahwa tidak ada perbedaan kualitas assurance statement pada perusahaan yang menjadi peserta dalam ajang ISRA dan non ISRA dan juga tidak ditemukan perbedaan kualitas assurance statement pada perusahaan yang menggunakan jasa assuror dari Kantor Akuntan Publik (KAP) dibandingkan dengan assuror dari non KAP. Kata Kunci: kualitas, standar, assurance statement, sustainability report

Social Cognitive Theory Test: Role of Anxiety in getting Professional Sanction in Professionalism and Auditor Independence Francisca Reni Retno Anggraini; Zaki Baridwan; Suwardjono Suwardjono; Hardo Basuki
The Indonesian Journal of Accounting Research Vol 20, No 2 (2017): IJAR May 2017
Publisher : The Indonesian Journal of Accounting Research

Abstract: Scandals in auditing have deteriorated the credibility of the accounting profession. The low law enforcement and concentrated ownership structure in Indonesia (La Porta et al., 1999; Siregar, 2006) has led to lower auditor independence. This study uses social cognitive theory in modeling. Based on social cognitive theory, law enforcement influences auditor’s concern to professional sanction. Then, the concern to professional sanction is cognitive which influence auditor's independence. The objectives of this research are to examine the effect of work context to the level of auditor’s concern to professional sanction, the role of auditor’s concern to professional sanction to his or her professionalism and independence. Based on scenario-based surveys in Jakarta, Surabaya, Semarang, Denpasar, Yogyakarta, we received 186 usable questionnaires (83 questionnaires from auditors working in non-big four accounting firms and 103 questionnaires from auditors who work in big four firms). This study uses multiple regression analysis and independent sample test. This study found that work context did not influence the level of auditor's concern to professional sanction but auditor's concern to professional sanction influences his or her independence to the audited. Finally, this research provides evidence that professionalism and concern to professional sanction have substitution effect to auditor’s independence. Abstrak: Skandal dalam audit telah memburuk kredibilitas profesi akuntansi. Rendahnya penegakan hukum dan struktur kepemilikan yang terkonsentrasi di Indonesia (La Porta et al, 1999; Siregar, 2006) telah menyebabkan independensi auditor yang lebih rendah. Penelitian ini menggunakan teori kognitif sosial dalam pemodelan. Berdasarkan teori kognitif sosial, penegakan hukum mempengaruhi kepedulian auditor terhadap sanksi profesional. Kemudian, perhatian terhadap sanksi profesional adalah kognitif yang memengaruhi independensi auditor. Tujuan dari penelitian ini adalah untuk menguji pengaruh konteks kerja terhadap tingkat perhatian auditor terhadap sanksi profesional, peran perhatian auditor terhadap sanksi profesional terhadap profesionalisme dan kemandiriannya. Berdasarkan survei berbasis skenario di Jakarta, Surabaya, Semarang, Denpasar, Yogyakarta, kami menerima 186 kuesioner yang memenuhi syarat (83 kuesioner dari auditor yang bekerja di kantor akuntan non big 4 dan 103 kuesioner dari auditor yang bekerja di 4 perusahaan besar). Penelitian ini menggunakan analisis regresi berganda dan uji sampel independen. Studi ini menemukan bahwa konteks kerja tidak mempengaruhi tingkat perhatian auditor terhadap sanksi profesional, tetapi perhatian auditor terhadap sanksi profesional mempengaruhi independensinya terhadap auditor yang diaudit. Akhirnya, penelitian ini memberikan bukti bahwa profesionalisme dan perhatian terhadap sanksi profesional memiliki efek substitusi terhadap independensi auditor.

Title

Found 16 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 16 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 16 Documents
Search