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Anggraini, Reni Retno
Universitas Sanata Darma
Agriculture, Biological Sciences & Forestry Arts Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Journal : Jurnal Akuntansi dan Keuangan Indonesia

 1 
HUBUNGAN REGULASI PASAR MODAL DENGAN ATRIBUT LABA: SUATU ANALISIS LINTAS NEGARA Anggraini, Francisca Reni Retno
Jurnal Akuntansi dan Keuangan Indonesia Vol. 7, No. 1
Publisher : UI Scholars Hub

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The purpose of this paper is examining association between components of security market regulation which identified by LaPorta et al. (2006) and earnings attributes which identified by Francis et al. (2004). The sample are firms which are listed in stock exchange of 29 countries identified by LaPorta et al. (2006) with financial statement periods ended at December 3 P'. Seven groups of hypothesis regarding the association between characteristics of security market regulation and earnings attributes are suggested and tested using Rank Spearman Test. The results suggest strong association between the minor part of security market regulation components and earnings attributes, except the smoothness, value relevance, and timeliness earnings. This study find that there is non-linear correlation between earnings attributes and components °f security market regulation. This study gives two contributions. First, to the international accounting literature, this study extends prior studies (i.e. Ali and Wang 2000; Ball et al. 2000; and Boonlert-U-Thai et al. 2006) and it also confirms the prior studies (i.e. Francis et al. 2004; Hail and Leuz 2006; and Boonlert- U-Thai et al. 2006). Second, to the capital market regulator, this study shows the benefit of security market regulation in order to increase the quality of financial reporting.
ETHICAL LEADERSHIP FOR INTERNAL AUDITOR: AN EXAMINATION OF SOCIAL COGNITIVE THEORY Anggraini, Francisca Reni Retno; Siswanto, Fransiscus Asisi Joko
Jurnal Akuntansi dan Keuangan Indonesia Vol. 16, No. 2
Publisher : UI Scholars Hub

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This study aims to empirically examine the influence of subjective norms, behavioral control, and intention on the attitude of internal auditors to report fraud with ethical leadership as a moderating variable. This study used a scenario-based survey of internal auditors working in state-owned and mid-level private companies. The sample was chosen by the non-random method because the sample was taken from the participants of the SNIA (National Internal Auditor Symposium) and in total, 117 respondents were gathered as valid samples. Data were analyzed using Warp PLS 4.0. This study proves that subjective norms and behavioral control have a positive effect on the attitude of internal auditors to report fraud, while intention has a negative influence on the attitude. Ethical leadership strengthens the positive influence of subjective norms and behavioral control on the attitude of the internal auditors. It also reinforces the negative influence of intention on the internal auditors’ attitude. This research supports a model of integration between Theory of Planned Behavior and Social Cognitive Theory, which states that the environment, in this case ethical leadership, influences the internal auditor's cognition in making ethical decisions. However, this study cannot prove that ethical leadership can reduce the negative influence of intention on the attitude of internal auditors to report fraud.
Co-Authors A. Joko Siswanto Dhina Sri Widyaningsih Erico Dwi Setyawan F.A. Joko Siswanto F.A. Joko Siswanto FA. Joko Siswanto Firma Sulistiyowati Fr. Ninik Yudianti Francisca Ninik Yudianti Fransiscus Asisi Joko Siswanto Hansiadi Yuli Hartanto Hardo Basuki HARDO BASUKI Ilsa Haruti Suryandari Ilsa Haruti Suryandari Ni Putu Rusmitha Cintya Dewi Novita Dewi Nung Harjanto P . Rubiyatno R. Rubiyatno Siswanto, Fransiscus Asisi Joko Suwardjono Suwardjono YAVIDA NURIM Yudianti, Fr. Ninik Yusef Widya Karsana ZAKI BARIDWAN