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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 20, No 2 (2017): IJAR May 2017" : 6 Documents clear
Analysis of the Relationship between Quality of Financial Statements Review and Audit Findings on the Local Government Financial Statements in Daerah Istimewa Yogyakarta Province, Indonesia Dwi Windarsih; Irwan Taufiq Ritonga
The Indonesian Journal of Accounting Research Vol 20, No 2 (2017): IJAR May 2017
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (727.18 KB) | DOI: 10.33312/ijar.374

Abstract

Abstract: There are two objectives of this study. The first objective is to evaluate the quality of local government financial statement (LGFS) review conducted by five local government inspectorate offices (i.e., internal auditor) in the Province Daerah Istimewa Yogyakarta, Indonesia. Secondly, this study analyzes the relationship between the quality of LGFS review and the number of audit findings conducted by the Supreme Audit Board (i.e., the external auditor). This study uses qualitative methods. Results of this study indicate that the quality of LGFS review varies significantly among local governments as shown by the score of review quality ranging from 73.08% to 83.59%. Furthermore, the quality of LGFS review has a negative correlation with the number of audit findings, which means that the better the quality of the review the smaller the number of audit findings. Results of this study are expected to provide input to local government inspectorates to take necessary steps so that the implementation of LGFS review to be more qualified. In turn, the number of audit findings can be minimized. Also, the academic benefits of this research are to become a reference for the next researcher who wants to do further research related to the implementation of the LGFS review.Abstrak: Ada dua tujuan dari penelitian ini. Tujuan pertama adalah untuk mengevaluasi kualitas ulasan laporan keuangan pemerintah daerah (LGFS) yang dilakukan oleh lima kantor inspektorat pemerintah daerah (yaitu auditor internal) di Provinsi Daerah Istimewa Yogyakarta, Indonesia. Kedua, studi ini menganalisis hubungan antara kualitas tinjauan LGFS dan jumlah temuan audit yang dilakukan oleh Badan Pemeriksa Keuangan (yaitu auditor eksternal). Penelitian ini menggunakan metode kualitatif. Hasil penelitian ini menunjukkan bahwa kualitas tinjauan LGFS bervariasi secara signifikan di antara pemerintah daerah seperti yang ditunjukkan oleh skor kualitas ulasan mulai dari 73,08% menjadi 83,59%. Selanjutnya, kualitas tinjauan LGFS memiliki korelasi negatif dengan jumlah temuan audit, yang berarti bahwa semakin baik kualitas peninjauan semakin kecil jumlah temuan audit. Hasil penelitian ini diharapkan dapat memberikan masukan kepada inspektorat pemerintah daerah untuk mengambil langkah-langkah yang diperlukan sehingga pelaksanaan tinjauan LGFS menjadi lebih berkualitas. Pada gilirannya, jumlah temuan audit dapat diminimalkan. Selain itu, manfaat akademik dari penelitian ini adalah menjadi referensi bagi peneliti berikutnya yang ingin melakukan penelitian lebih lanjut terkait dengan pelaksanaan tinjauan LGFS.
Analysis Factors That Affecting User's Satisfaction On Financial Management Information System (SIMKEU) Universitas Gadjah Mada Agni Aditya Akbar; Fitri Amalia
The Indonesian Journal of Accounting Research Vol 20, No 2 (2017): IJAR May 2017
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (532.312 KB) | DOI: 10.33312/ijar.371

Abstract

Abstract : There is one way to find out whether the system is said to be successful and effective by assessing the level of user satisfaction with the system. This research analyzed user satisfaction of the Financial Management Information System (SIMKEU) on the object of study is the employees of SIMKEU users in the Faculties of UGM, with the purpose to find the evidence that the influence of Organizational Support (OS), Perceived Usefulness (PU), Ease of Use (EU), Information Reliability (IR) and Access (A) towards User Satisfaction (US). This study processed primary data collected by questionnaire instruments which is strengthened by using the interview method. There are five hypotheses tested by using multiple linear regression and conclude that Perceived Usefulness and Access influence user satisfaction on Financial Management Information System (SIMKEU-UGM). Organizational Support, Ease of Use and Information Reliability do not affect User Satisfaction. The contribution of this study is to those who work at Universitas Gadjah Mada to be able to assess the factors that influenced the effectiveness of the implementation on the Financial Management Information System (SIMKEU UGM) to give the optimal benefits for an organization.Abstrak: Informasi keuangan adalah hal yang sangat penting bagi pihak manajemen dari sebuah organisasi dalam pengambilan keputusan. Untuk mendapatkan informasi yang baik dan efektif, maka diperlukan sebuah sistem informasi yang efektif. Di sisi lain, kepuasan pengguna adalah factor kritis dalam menilai kesuksesan sebuah sistem. Salah satu cara untuk mengetahui apakah sebuah sistem dapat dikatakan sukses dan efektif adalah dengan menilai tingkat kepuasan pengguna (user satisfaction) terhadap sistem tersebut. Penelitian ini menganalisis kepuasan pengguna Sistem Informasi Manajemen Keuangan (SIMKEU) Universitas Gadjah Mada pada objek penelitian yaitu para karyawan pengguna SIMKEU di Fakultas-Fakultas UGM, dengan tujuan untuk menemukan bukti bahwa adanya pengaruh Organizational Support (OS), Perceived Usefulness (PU), Ease of Use (EU), Information Reliability (IR), dan Access (A) terhadap User Satisfaction (US). Penelitian ini mengolah data primer yang dikumpulkan dengan instrumen kuesioner yang kemudian diperkuat analisisnya menggunakan metode wawancara. Terdapat lima hipotesis yang diuji dengan menggunakan regresi linier berganda dan menghasilkan kesimpulan bahwa Perceived Usefulness (Persepsi Manfaat) dan Access (Akses) memiliki pengaruh terhadap User Satisfaction (Kepuasan Pengguna) SIMKEU UGM. Organizational Support (Dukungan Organisasi), Ease of Use (Kemudahan dalam Penggunaan), dan Information Reliability (Keandalan Informasi) terhadap User Satisfaction (Kepuasan Pengguna) karena menurut para karyawan di Fakultas-Fakultas UGM, pihak UGM masih kurang dalam memberikan pendampingan penggunaan SIMKEU sehingga para karyawan merasa kesulitan dalam menggunakannya dan sulit dalam memperoleh informasi yang dibutuhkan. Namun demikian, pihak UGM sebenarnya sudah memberikan berbagai macam bantuan, namun belum dimanfaatkan secara maksimal oleh para karyawan pengguna SIMKEU di Fakultas-Fakultas UGM.Kontribusi dari penelitian ini adalah bagi pihak yang diteliti yaitu UGM untuk dapat menilai faktor-faktor yang memiliki pengaruh terhadap efektivitas implementasi Sistem Informasi Manajemen Keuangan Universitas Gadjah Mada (SIMKEU UGM) sehingga sistem informasi tersebut dapat memberikan manfaat secara optimal bagi sebuah organisasi.
Risk Governance And Performance: Research On Indonesian And Malaysian Banking Mouldy Meirene; Etika Karyani
The Indonesian Journal of Accounting Research Vol 20, No 2 (2017): IJAR May 2017
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1099.203 KB) | DOI: 10.33312/ijar.375

Abstract

Abstract: The purpose of this research is to investigate the risk governance associated with bank performance in Indonesia and Malaysia from 2010 to 2014. The risk governance variables used in this study are board size, board meeting, risk committee size, and risk committee meeting. Moreover, the selected sample is using purposive sampling method. Using return on asset (ROA) and Tobin's Q to measure the bank performance, this study proved that risk governance has a positive relationship with return on an asset in Indonesia. These results support the FSB (2013) recommendation on improving the risk governance framework. Special supervision of risk needs to be taken to prevent risks that may occur in the bank's activities. However, this finding also revealed that the more risk committee meetings, the more the value of the company will reduce. The number of risk committee meeting which was held too often on Indonesian banks, actually provide less effective results. Therefore it is lowering the price of bank shares. Meanwhile, the results show the amount of risk in the banking committee meetings in Malaysia have a positive effect on ROA, and the number of risk committees has a positive effect on firm value. Abstrak: Tujuan penelitian ini adalah untuk menyelidiki tata kelola risiko yang terkait dengan kinerja bank di Indonesia dan Malaysia selama periode 2010-2014. Variabel-variabel tata kelola risiko yang digunakan dalam penelitian ini adalah ukuran dewan, rapat dewan, ukuran komite risiko, dan rapat komite risiko. Selain itu, sampel yang dipilih menggunakan metode purposive sampling. Menggunakan laba atas aset (ROA) dan Tobin's Q untuk mengukur kinerja bank , penelitian ini membuktikan bahwa tata kelola risiko memiliki hubungan yang positif dengan return on asset di Indonesia. Hasil ini mendukung rekomendasi FSB (2013) untuk meningkatkan kerangka kerja tata kelola risiko. Pengawasan khusus terhadap risiko harus diambil untuk mencegah risiko yang mungkin terjadi dalam kegiatan bank. Namun, temuan ini juga mengungkapkan bahwa semakin banyak komite risiko semakin banyak nilai perusahaan akan berkurang. Jumlah rapat komite risiko yang terlalu sering diadakan di bank-bank Indonesia, sebenarnya memberikan hasil yang kurang efektif, oleh karena itu menurunkan harga saham bank. Sementara itu, hasil menunjukkan jumlah risiko dalam rapat komite perbankan di Malaysia memiliki efek positif pada ROA dan jumlah komite risiko memiliki efek positif pada nilai perusahaan.
Factors Influencing Business Intelligence Data Collection Strategies Hanif Faidz Rahadian; Dekar Urumsah
The Indonesian Journal of Accounting Research Vol 20, No 2 (2017): IJAR May 2017
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (420.276 KB) | DOI: 10.33312/ijar.376

Abstract

Abstract: This research purposed to examines the influence of institutional isomorphism and competitive pressure on business intelligence (BI) data collection strategies which are problem driven and comprehensive through 3 purposes of BI (insightfulness, consistency, organizational transformation). The populations of this research are managers and employees who are working at the same level as the manager at PT. Telekomunikasi Indonesia Tbk. in Witel Yogyakarta Special Region, Witel Purwokerto, and Division Digital Business Central Jakarta. Statistic tool used to test the hypothesis is the structural equation model (SEM) with SmartPLS software. Data were collected from 96 respondents which spread to three regions of Telkom office with direct questionnaire method. The result of this research shows that only BI purpose consistency that did not have a positive relation to the strategy comprehensive BI data collection strategy.Abstrak: Penelitian ini bertujuan untuk menguji pengaruh isomorfisma institusional dan tekanan kompetitif terhadap strategi pengumpulan data intelijen bisnis (BI) yang didorong oleh masalah dan komprehensif melalui 3 tujuan BI (insightfulness, konsistensi, transformasi organisasi). Populasi penelitian ini adalah manajer dan karyawan yang bekerja pada level yang sama dengan manajer di PT. Telekomunikasi Indonesia Tbk. di Witel Daerah Istimewa Yogyakarta, Witel Purwokerto, dan Divisi Bisnis Digital Jakarta Pusat. Alat statistik yang digunakan untuk menguji hipotesis adalah structural equation model (SEM) dengan perangkat lunak SmartPLS. Data dikumpulkan dari 96 responden yang tersebar di tiga wilayah kantor Telkom dengan metode kuesioner langsung. Hasil penelitian menunjukkan bahwa hanya konsistensi tujuan BI yang tidak memiliki hubungan positif dengan strategi strategi pengumpulan data BI yang komprehensif.
The Influence of Organizational Culture, Professional Commitment and Level of Religiosity to Ethical Judgement of the Auditor: Indonesia Evidence Yudhistira, Rio Arief; Habiburochman, Habiburochman
The Indonesian Journal of Accounting Research Vol 20, No 2 (2017): IJAR May 2017
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (643.416 KB) | DOI: 10.33312/ijar.372

Abstract

Abstract: The purpose of the research is to obtain empirical evidence about the impact of organizational culture, professional commitment and religiosity to ethical judgment of the auditor. The study was conducted by-administered questionnaire distribution model that applied to all the auditors who work in Public Accounting Firm (HOOD) in Surabaya. The sample in this research is 86 auditors from 18 Public Accounting Firm. Hypothesis testing  was being done using PLS. The study found that organizational culture effect positively to the auditor's ethical judgment but facial took. While Auditors' commitment professional and the auditor's religiosity level effect positively significant to the auditor's ethical judgmentAbstrak: Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris tentang dampak budaya organisasi, komitmen profesional dan religiusitas terhadap penilaian etika auditor. Penelitian dilakukan dengan menggunakan model distribusi kuesioner yang diterapkan pada semua auditor yang bekerja di Kantor Akuntan Publik (HOOD) di Surabaya. Sampel dalam penelitian ini adalah 86 auditor dari 18 Kantor Akuntan Publik. Pengujian hipotesis sedang dilakukan menggunakan PLS. Studi ini menemukan bahwa budaya organisasi berpengaruh positif terhadap penilaian etis auditor tetapi pengambilan wajah. Meskipun komitmen profesional Auditor dan tingkat religiusitas auditor berpengaruh positif signifikan terhadap penilaian etis auditor
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (648.054 KB) | DOI: 10.33312/ijar.373

Abstract

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.

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