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Lilik Suyanti
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INDONESIA
The Indonesian Journal of Accounting Research
Published by Ikatan Akuntan Indonesia-Kompartemen Akuntan Pendidik
ISSN : 20866887     EISSN : 26551748     DOI : 10.33312/ijar
Core Subject : Economy,
Economics, Econometrics & Finance
Private Sector : 1. Financial Accounting and Stock Market 2. Management and Behavioural Accounting 3. Information System, Auditing, and Proffesional Ethics 4. Taxation 5. Shariah Accounting 6. Accounting Education 7. Corporate Governance Public Sector 1. Financial Accounting 2. Management Accounting 3. Auditing and Information System 4. Good Governance
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 6 Documents
 1 
Search results for , issue "Vol 10, No 1 (2007): JRAI January 2007" : 6 Documents clear
Model Komitment Multidimentional atas Pilihan Adopsi Sistem dan Perilaku Pemraktikan (Studi Empiris di Yogyakarta) Sumiyana Sumiyana
The Indonesian Journal of Accounting Research Vol 10, No 1 (2007): JRAI January 2007
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.168

Abstract

Penelitian ini bertujuan untuk memvalidasi konstruk komitmen pemakai dengan fokus sentral perilaku harapan pemilihan dan menguji pengaruhnya terhadap adopsi sistem dan perilaku pemakaiannya. Penelitian ini membuktikan secara empiris bahwa norma personal dan norma sosial memiliki peran terhadap pemakaian sistem. Kutub norma personal memiliki rincian identifikasi dan internalisasi yang berfungsi sebagai komitmen afeksi, dan kutub norma sosial memiliki rincian kepatuhan yang berfungsi sebagai komitmen berkelanjutan (Kelman’s Social Influence Theory). Kedua kutub ini mendorong atau memotivasi pemanfaatan pilihan penggunaan sistem.Penelitian ini, termasuk kemanfaatannya, membuktikan bahwa sistem informasi tidak mampu meningkatkan kinerja organisasi atau kinerja manajerial, tetapi mengisyaratkan bahwa kinerja organisasional hanya mampu terealisasi melalui identifikasi, internalisasi, dan kepatuhan atas perilaku yang telah terbawa (termaktub). Suksesnya sebuah sistem bergantung kepada harapan pilihan pemakai selama adopsi sistem dan kepada harapan pemraktikan sistem informasi yang lebih luas. Oleh karena itu, komitmen pemakai menjadi kunci pokok untuk terimplementasinya sebuah  sistem informasi.
Penghentian Prematur atas Prosedur Audit Suryanita Weningtyas; Doddy Setiawan; Hanung Triatmoko
The Indonesian Journal of Accounting Research Vol 10, No 1 (2007): JRAI January 2007
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.164

Abstract

Premature sign off of audit procedure is one form of Reduced Audit Quality / RAQ behaviors. This act refers to falsely signing off a required audit step, which is not covered by other steps, without completing the work or noting the omisson of the procedures. However, auditor dares to express an opinion based on those procedures. An auditor can  make a wrong opinion on the financial statement if he conducts such act. As a result, litigation risk faced by an auditor will increase because of issuing a wrong opinion.  The objectives of this research are : first,  to know the sequence of audit procedures which most are often signed off and second, to test the effect of time pressure, audit risk, materiality, review procedure and quality control on premature sign off of audit procedure.The result of this research indicates that there is a priority sequence of discontinued audit procedure in time pressure conditions. The audit procedure which is often omitted is understanding business’s client and the audit procedure which is seldom omitted is physical examination. The logistic regression shows that time pressure, audit risk, materiality, review procedure and quality control have an effect on prematurly signed off audit procedure.
Pengaruh Preferensi Klien dan Pengalaman Audit Terhadap Pertimbangan Auditor TRI RAMARAYA KOROY
The Indonesian Journal of Accounting Research Vol 10, No 1 (2007): JRAI January 2007
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.169

Abstract

The objective of this study is to examine how auditors respond in their audit judgment to the client position or preferences. It hypothesized that auditor respond in different ways based on their audit experience. Inexperienced auditors tend to be conservative and more likely to propose audit adjustment than experienced auditors. Experimental study was conducted to 64 auditors from Big 4 and non Big 4 accounting firm. Audit cases used in this study involve an acquisition case to a target division that has the inventory obsolescence problems. Participants asked to make audit judgments i.e. to propose audit adjustment in inventory write-down.Results show that the hypotheses supported and audit experienced play important role in information processing and audit judgment resulted. On average, the client positions have no effect on auditor judgments.
Perilaku Oportunistik Legislatif dalam Penganggaran Daerh Bukti Empiris atas Aplikasi Agency Theory di Sektor Publik Syukriy Abdullah; Jhon Andra Asmara
The Indonesian Journal of Accounting Research Vol 10, No 1 (2007): JRAI January 2007
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.165

Abstract

Penerapan otonomi daerah di Indonesia berdasarkan UU No. 22/1999 dan UU No. 25/1999 telah membuka peluang diaplikasikannya teori keagenan dalam riset penganggaran publik. Legislatif adalah prinsipal bagi eksekutif sekaligus agent bagi voters (pemilih). Asimetri informasi antara eksekutif dan legislatif menjadi tidak terlalu berarti ketika legislatif menggunakan discretionary powernya dalam penganggaran. Hasil penelitian ini menunjukkan bahwa (1) legislatif berperilaku oportunistik dalam penyusunan APBD, (2) besaran PAD berpengaruh terhadap perilaku oportunistik legislatif, dan (3) APBD merupakan media bagi terjadinya political corruption.
Studi tentang Perbedaan Evaluasi Etis, Intensi Etis (Etical Intention) dan Orientasi Etis dilihat dari Gender dan Disiplin Ilmu: Potensi Rekruitment Staf Profesional pada Kantor Akuntan Publik Siti Mutmainah
The Indonesian Journal of Accounting Research Vol 10, No 1 (2007): JRAI January 2007
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.166

Abstract

This study tests for gender and discipline-based differences in ethical evaluation, ethical intentions and ethical orientation among subjects from accountancy department, faculty of law and information technology undergraduates, both women and men. Examination conducted with Mancova.The results indicate the difference in ethical orientation between women and men only occurred at moral construct of utilitarianism. There are no differences in ethical intention and ethical evaluation between men and women. Thus, in general research findings support structural approach.  The difference in ethical orientation also occurred among various subjects from different academic disciplines, especially in moral construct of justice, egoism and  deontological. There are also differences in ethical evaluation and ethical intention among subjects from different science disciplines.
Pengaruh Asimetri Informasi Terhadap Praktik Manajemen Laba pada Perusahaan Perbankan Publik yang Terdaftar di Bursa Efek Jakarta Rahmawati Rahmawati; Yacob Suparno; Nurul Qomariyah
The Indonesian Journal of Accounting Research Vol 10, No 1 (2007): JRAI January 2007
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.167

Abstract

The purpose of this research is to examine the effect of information asymmetry on earnings management. Result of this research can benefit to theory development and management. Accountancy data are collected from ICMD (Indonesian Capital Market Directory) and stock prices data which are provided by Center Capital Market Reference (PRPM) of Jakarta Stock Exchange.  The sample of this research are public Indonesian banking firms in 2000 until 2004.The results show that slope are significant (p value < 0.05), so Ho is rejected and Ha is accepted or available significant positive effect between information asymmetry and earnings management. R2 value is 0.3584 that mean 35.84% dependent variable earnings management can be explained by independent variable information asymmetry, and control variable CFVAR, GROWTH, SIZE, MKTBV and then 64.16% explained by another factor out side in the regression model but in the regression between dependent variable of earnings management with control variable resulted R2 value 0.417 and then in the regression between dependent variable earnings management with independent variable information asymmetry resulted R2 value 0.18 so control variable more explaine dependent variable earnings management. Independent variable information asymmetry has significant positive effect and can explaine dependent variable earnings management 18%.

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