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Pengaruh Facilitation Condition terhadap Niat Menggunakan Sistem Informasi Manajemen Hasil Pengawasan (SIM HP) dengan Harapan Usaha dan Harapan Kinerja Sebagai Variabel Intervening (Studi Kasus Pada Inspektorat Provinsi Banten) Roza Mulyadi; Lili Sugeng Wiyantoro
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 5 No. 2 (2018): Jurnal Akuntasi
Publisher : Universitas Serang Raya

This study examines the effect of facilitating conditions and examine how themediating role of business expectations and the expectations of the performance of theintention to use Management Information System Monitoring Results (MIS MR). Thisresearch was conducted at the Institute Inspectorate Banten Province as the research object.In this study a total of 37 questionnaires distributed questionnaires. Of these questionnaireswere not returned the questionnaire amounted to 2, or 5.4%, and totaled 35 questionnaireswere returned questionnaires or 94.6% of respondents who restore, and questionnaires thatcan be processed amount to 35 or 94.6%. Researchers used the test SEM (StructuralEquation Modelling) by using test equipment SmartPLS.This study uses survey research with primary data collection using the questionnaire.The results showed (1) Facilitation Condition positive effect on business expectations (2)Facilitation Condition positive effect on performance expectations (3) Facilitation Conditionpositive effect on Facilitation Condition positive effect on (4) Hope effort has positiveinfluence on the intention to use Management Information System Results Supervision (MISMR) (5) Hope's performance a positive influence on the intention to use ManagementInformation System Monitoring Results (MIS MR) (6) Hope successful attempt to mediateFacilitation Condition intention of using Management Information System MonitoringResults (MIS MR) (7) Hope the performance condition is successfully mediate facilitation ofthe intention of using Management Information System Monitoring Results (MIS MR).

Sistem Pengendalian Manajemen Dan Perilaku Dysfunctional Satuan Kerja Perangkat Daerah Provinsi Banten tri lestari; Lili Sugeng Wiyantoro
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 6 No. 2 (2019)
Publisher : Universitas Serang Raya

This study aims to investigate the impact of standard operating procedures, budget participation, and budget control on dysfunctional behaviour of Satuan Kerja Perangkat Daerah (SKPD) at Banten Province. The population of this study is the chief officers at all districts and cities in Banten area. We select the officers who involved in reconstructing the planning and using Sistem Informasi Keuangan Daerah (SIKD), which consist of the head of department, the head of field, the head of financial, accounting and budget planning division. The data were collected by using questioner and analyzed by using SmartPLS (Partial Least Square). The results show that those management control tools have an impact on dysfunctional behavior of SKPD. We found that a better standards operating procedures of SKPD could reduce the dysfuctional behavior. The more involvement of SKPD in budget planning, the more dysfunctional behavior could avoid. Finally, dysfunctional behavior could decrease by using budget control for positive intention.

PEMODERASI LOCUS OF CONTROL DAN KOMITMEN PROFESIONAL DALAM MEMPENGARUHI TEKANAN KETAATAN, GENDER DAN TEKANAN KESESUIAN TERHADAP JUDGMENT AUDITOR PADA KANTOR AKUNTAN PUBLIK DI JAKARTA Lili Sugeng Wiyantoro; Roza Mulyadi
Jurnal Riset Akuntansi Terpadu Vol 10, No 1 (2017)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Abstract The aim of the research is to know the auditors judgment that is motivated the need empirical evidence to test the reliability of the framework in the context of the intended audit given the proposed theoretical relationships, and policymakers interests, in implementing changes based on the implications of the framework. For example, my framework that describes the pressure obedience, gender, and pressure suitability as construction formative underlying ethic to achieve auditor judgment through locus of control and professional commitment as a moderating variable. The study population was all public accounting firm into a bank auditor in Indonesia, which has a number of 327 auditors. Data was collected from public accounting firm in Jakarta with random sampling. This hypothesis was analyzed using Analysis of Variance with SPSS. The result of this research indicates that differences in auditor judgment can be seen from all sides like obedience pressure, gender, conformity pressures and locus of control and professional commitment as a moderating. Hypothesis 1 results showes that there are differences in pressure adherence to professional standards and code of ethics in the auditor's judgment, hypothesis 2 also shows that there are gender differences in men and women in the auditor's judgment, but the hypothesis 3 showes no difference conformity pressures on individuals and groups in auditor's judgment, as well as hypothesis 4 shows there is no pressure differential adherence to professional standards and code of ethics are moderated locus of control in the manufacture of auditor judgment, and hypothesis 5 showes no difference conformity pressures on individuals and groups in the auditor's judgment dimensional views of APC, CPC , NPC.AbstrakTujuan dari penelitian ini adalah untuk mengetahui penilaian auditor yang dimotivasi kebutuhan bukti empiris untuk menguji keandalan kerangka kerja dalam konteks audit yang dimaksudkan memberikan hubungan teoritis yang diusulkan, dan kepentingan pembuat kebijakan, dalam melaksanakan perubahan berdasarkan implikasi dari kerangka kerja. Sebagai contoh, kerangka kerja yang menggambarkan ketaatan tekanan, gender, dan kesesuaian tekanan sebagai konstruksi formatif yang mendasari etika untuk mencapai penilaian auditor melalui lokus kontrol dan komitmen profesional sebagai variabel moderasi. Populasi penelitian adalah semua kantor akuntan publik menjadi auditor bank di Indonesia, yang memiliki sejumlah 327 auditor. Data dikumpulkan dari kantor akuntan publik di Jakarta dengan random sampling. Hipotesis ini dianalisis menggunakan Analisis Varians dengan SPSS. Hasil penelitian ini menunjukkan bahwa perbedaan penilaian auditor dapat dilihat dari semua sisi seperti tekanan kepatuhan, gender, tekanan ketaatan dan locus of control serta komitmen profesional sebagai moderator. Hasil hipotesis 1 menunjukkan bahwa ada perbedaan kepatuhan tekanan terhadap standar profesional dan kode etik dalam penilaian auditor, hipotesis 2 juga menunjukkan bahwa ada perbedaan gender pada pria dan wanita dalam penilaian auditor, tetapi hipotesis 3 menunjukkan tidak ada perbedaan tekanan konformitas pada individu dan kelompok dalam penilaian auditor, serta hipotesis 4 menunjukkan tidak ada perbedaan kepatuhan tekanan terhadap standar profesional dan kode etik yang dimoderasi locus of control dalam pembuatan penilaian auditor, dan hipotesis 5 menunjukkan tidak ada perbedaan tekanan ketaatan pada individu dan kelompok dalam pandangan dimensi penilaian auditor APC, BPK, NPC.

Pemilihan Kualitas Auditor: pengujian perspektif efesiensi dan oportunisme (Studi pada perusahaan manufaktur yang terdaftar di BEI) Mega Ayu Febriyana; Lilik Sugeng Wiyantoro; Yeni Januarsi
Jurnal Riset Akuntansi Terpadu Vol 9, No 1 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Abstract Agency conflict between principal and agent cause tendency on agent to act efficiently or oportunismly. The purpose of this study is to testing efficient and oportunisme perspective that might be a background to auditor quality choice on manufacturing company in Indonesia. This study used 132 annual report manufacturing company from 44 manufacturing company listed on IDX period 2011-2013 as a sample with purposive sampling method. Variabels represent effieciency perspective are institutional shareholding, foreign shareholding, audit complexity and committee audit characteristic. Whereas opportunism perspective represented by sponsor shareholding, state ownership and audit risk. The result of this research: institutional shareholding, audit complexity, committee audit meeting and committee audit financial literacy have influence toward auditor quality choice. Whereas foreign shareholding, committee audit independent, committee audit size, sponsor shareholding, state ownership and audit risk does not have influence toward audit quality choice. This result shows that efficiency perspective dominate background on auditor quality choice. Key Words: Auditor quality choice, perspective, efficiency, opportunism, specialist industry auditor, ownership structure, audit complexity, committee audit characteristic, audit risk. Abstrak Konflik agen antara principal dan agent menyebabkan kecenderungan agen untuk bertindak secara efisien atau oportunism. Tujuan dari penelitian ini adalah untuk menguji perspektif efisien dan oportunisme yang mungkin menjadi latar belakang pilihan kualitas auditor pada perusahaan manufaktur di Indonesia. Penelitian ini menggunakan 132 perusahaan manufaktur laporan tahunan dari 44 perusahaan manufaktur yang terdaftar di BEI periode 2011-2013 sebagai sampel dengan metode purposive sampling. Variabel merupakan perspektif efisiensi adalah kepemilikan saham institusional, kepemilikan saham asing, kompleksitas audit dan karakteristik komite audit. Sedangkan perspektif oportunisme diwakili oleh kepemilikan saham sponsor, kepemilikan negara dan risiko audit. Hasil dari penelitian ini: kepemilikan saham institusional, kompleksitas audit, rapat komite audit dan audit komite literasi keuangan memiliki pengaruh terhadap pemilihan kualitas auditor. Sedangkan kepemilikan saham asing, audit komite independen, ukuran audit komite, kepemilikan saham sponsor, kepemilikan negara dan risiko audit tidak memiliki pengaruh terhadap pilihan kualitas audit. Hasil ini menunjukkan bahwa perspektif efisiensi mendominasi latar belakang pada pemilihan kualitas auditor.Kata Kunci: Pilihan kualitas auditor, perspektif, efisiensi, oportunisme, auditor industri spesialis, struktur kepemilikan, kompleksitas audit, karakteristik audit komite, risiko audit.

PENGARUH OPINI AUDITOR, AUDIT FEE, UKURAN KAP DAN UKURAN PERUSAHAAN KLIEN TERHADAP LOYALITAS KLIEN (Studi pada Perusahaan Manufaktur yang Listing di BEI) Lilik Sugeng Wiyantoro; Aries Afdal Pratama
Jurnal Riset Akuntansi Terpadu Vol 9, No 2 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Abstract The purpose of this research to know whether variable opinion auditors, audit fee, size of public accounting and size of the company affect loyality clients on manufacturing enterprises listing in the indonesia stock exchange. Client loyalty is an interesting topic of concern in this study to serve as a dependent variable. Loyalty is faithfulness counts for Clients and client trust against Auditors that always using the same auditor services up to the regulation set out the Government's auditor, where the 3 years when the client uses the same auditor is constantly in the regulation which established the Government then the client is considered loyal to the auditor, otherwise, once in 3 years the client has changed the auditor then the client is deemed not loyal to the auditor. Where as the opinion of the auditor, audit fee, size of public accounting and size of the company to be the deciding factor of the client loyalty which in this case being the independent variable. Processing and data analysis in this study uses the binary logistic regression in SPSS 20. Research object by 40 manufacturing companies listed in the Indonesia stock exchange (idx) with a period of 3 years in a row listings. Overall results are 2 independent variable influence significant positive and two other variables not affecting because there is another factor bigger influence. The results showed the auditor's opinion variables and the size of public accounting firm of the influential positf significantly to the loyalty of clients, while the other two variables, namely auditing fee was not significant positive effect on the client loyalty and company's size effect insignificant negative against the loyalty of clients. Keyword: Client Loyalty, auditor opinion, audit fee, size of public accounting and size of company. Abstrak Tujuan penelitian ini untuk mengetahui apakah variabel opini auditor, biaya audit, ukuran akuntan publik dan ukuran perusahaan mempengaruhi loyalitas klien pada perusahaan manufaktur yang listing di bursa efek indonesia. Loyalitas klien adalah topik yang menarik perhatian dalam penelitian ini untuk melayani sebagai variabel dependen. Loyalitas adalah kesetiaan yang dihitung untuk Klien dan kepercayaan klien terhadap Auditor yang selalu menggunakan jasa auditor yang sama sampai dengan peraturan yang ditetapkan oleh auditor Pemerintah, di mana 3 tahun ketika klien menggunakan auditor yang sama secara konstan dalam peraturan yang menetapkan Pemerintah kemudian klien dianggap loyal kepada auditor, jika tidak, sekali dalam 3 tahun klien telah mengubah auditor maka klien dianggap tidak loyal kepada auditor. Sedangkan pendapat auditor, biaya audit, ukuran akuntan publik dan ukuran perusahaan menjadi faktor penentu loyalitas klien yang dalam hal ini menjadi variabel independen. Pengolahan dan analisis data dalam penelitian ini menggunakan regresi logistik biner pada SPSS 20. Objek penelitian oleh 40 perusahaan manufaktur yang terdaftar di bursa efek Indonesia (idx) dengan jangka waktu 3 tahun berturut-turut listing. Hasil keseluruhan adalah 2 variabel independen yang berpengaruh positif signifikan dan dua variabel lainnya tidak berpengaruh karena ada faktor lain yang lebih besar pengaruhnya. Hasil penelitian menunjukkan variabel opini auditor dan ukuran perusahaan akuntan publik dari positf berpengaruh secara signifikan terhadap loyalitas klien, sedangkan dua variabel lainnya, yaitu biaya audit tidak berpengaruh positif signifikan terhadap loyalitas klien dan ukuran perusahaan berpengaruh tidak signifikan terhadap kesetiaan klien. Kata Kunci: Loyalitas Klien, opini auditor, biaya audit, ukuran akuntan publik dan ukuran perusahaan.

The Moderation of Accounting Firm Size in Its Influence on Audit Quality During Covid’19 Lili Sugeng Wiyantoro; Herlin Tundjung Setijaningsih
Jurnal Riset Akuntansi Terpadu Vol 15, No 2 (2022)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v15i2.18426

Asymmetry of information between the management and the owners of the company, making management have opportunity to do some fraud. Asymmetry of information can be overcome with the audit process; the auditor is expected to detect the errors and fraud. Auditors who make mistakes in the audit process, have risk to getting lawsuits that called litigation risk. Additionally, auditor independence issues are a central position in the auditing literature. This problem is often sparked debate about audit quality, audit quality associated with audit tenure The purpose of this study was to examine the effect of litigation risk on audit quality, the effect size of audit firm as a moderating variable on the relationship between litigation risk and audit quality, the effect of audit tenure on audit quality, and effect size of audit firm as a moderating variable on the relationship between audit tenure and audit quality. The study used 117 data of financial statements of listed manufacturing companies in Indonesia Stock Exchange during the period 2019-2021 with a purposive sampling method. By using multiple regression with MRA in SPSS software. The results indicate that litigation risk has effect on audit quality, size of audit firm does not have effect on the relationship between litigation risk and audit quality, audit tenure has effect on audit quality, size of audit firm has effect on relationship between litigation risk and audit quality.

INVESTIGATING CONCURRENT LECTURER PERFORMANCE: THE ROLE EFFORT AS MEDIATION & TASK COMPLEXITY AS MODERATION Helmi Yazid; Lili Sugeng Wiyantoro; Iis Ismawati
JRAK Vol 15 No 2 (2023): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v15i2.6243

Currently, there are most accounting graduates who have not been able to compete to fill jobs in their fields. Universities must address it immediately. This study investigates the effect of the performance of university accounting lecturers in Jakarta – Banten. This study used respondents 334 of academics and auditors at universities in Jakarta and Banten. Sampling using purposive sampling method, and data analysis method using SEM. This research shows that accountability, self-ability, and effort can affect the performance of audit lecturers who also act as auditors. Then, complexity proved capable of being a moderation variable and Effort proved capable of being a mediation variable. This study explains that lecturers as academics and concurrently as auditors at universities in Jakarta and Banten who have high confidence will make maximum efforts to improve lecturer performance so that it will have an impact on decision making and be able to do their jobs well.

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