Achmad Badjuri
Universitas Stikubank, Semarang

Published : 100 Documents
Articles

PENGARUH KOMITMEN ORGANISASIONAL DAN PROFESIONAL TERHADAP KEPUASAN KERJA AUDITOR DENGAN MOTIVASI SEBAGAI VARIABEL INTERVENING ( Studi pada KAP di Jawa Tengah dan DIY ) Badjuri, Achmad
Jurnal Ilmiah Kajian Akuntansi Vol 1, No 2 (2009): Vol.1 No. 2 Agustus 2009
Publisher : Jurnal Ilmiah Kajian Akuntansi

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Abstract

The goal and the significance of the this study are obtain empirical evidence on the influence of organizational commitment, professional commitment and motivation towards auditors’ job satisfaction. In this study, the researcher also observed the indirect influence of organizational and professional commitment towards job satisfaction through motivation as the intervening variable. This study employed survey method by distributing questionnaires to the respondents. The population of the study was the auditors working in KAP, both in Central Java and Yogyakarta Province. The sampling of the study was determined by using purposive sampling technique. There was 140 auditors, working in KAP in Central Java and Yogyakarta Province, providing positive response toward this study. To analyze the data of the study, the researcher applied regression technique in SPSS 16.00 and path analysis.The result of the study showed that organizational and professional commitment influence the motivation significantly and positively. This study also proved that organizational commitment, professional commitment and motivation affected auditors’ job satisfaction significantly and positively. More to the point, organizational and professional commitment indirectly affected auditors’ job satisfaction through motivation as intervening variable. The direct influence of the organizational and professional commitment variables towards job satisfaction, as a matter of fact, bigger than their indirect influence. The result of the study showed that organizational commitment gave the greatest influence toward auditors’ job satisfaction. Therefore, the organizational commitment needed to be improved by Accountant Public Office. Keywords: organizational commitment, professional commitment, motivation, job satisfaction.
PERANAN KOMISI PEMBERANTASAN KORUPSI (KPK) SEBAGAI LEMBAGA ANTI KORUPSI DI INDONESIA Badjuri, Achmad
Jurnal Bisnis dan Ekonomi Vol 18, No 1 (2011): Vol. 11 No. 1 Maret 2011
Publisher : Jurnal Bisnis dan Ekonomi

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Abstract

The removal of corruption is one of the important agenda of government in the attempt ofstate implementation, which is clean and free from corruption, collution, and nepotism. Theremoval of corruption is also a national and international agenda. The international institution isalso determined about joined commitment to fight the corruption. One of the obstacles in thedeveloping country to achieve prosperity is because of the excessive corruption practice, bothinvolving the public sector official and broader community. Corruption is a crime with extraordinary effect on the life of national economic. The corruption money is the lost potential of stateincome and become the illegal source of income of its doer. The corruption money is supposedlythe government money to fund the pro society governmental programs, such as the removal ofpoverty, education for the poor children, the improvement of the quality of public health service,capital assistance for the small scale entrepreneur, etc. The actor of corruption had arrogated theright of poor people whose supposedly helped and improved by the government. The Committee ofCorruption Removal (KPK) as the anti corruption agency in Indonesia hopefully become the mosteffective and efficient corruption removal agency.Key Words: corruption, collution, nepotism, systematic crime, state financial loss, the committeeof corruption removal
FAKTOR-FAKTOR FUNDAMENTAL, MEKANISME COORPORATE GOVERNANCE, PENGUNGKAPAN COORPORATE SOCIAL RESPONSIBILITY (CSR) PERUSAHAAN MANUFAKTUR DAN SUMBER DAYA ALAM DI INDONESIA Badjuri, Achmad
Dinamika Keuangan Dan Perbankan Vol 3, No 1 (2011): Vol. 3 No. 1 Mei 2011
Publisher : Dinamika Keuangan Dan Perbankan

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Abstract

The issue of corporate social responsibility disclosure or CSRD grows widely. The researches on CSRD find different results. This study is aimed to explain the relationship of fundamental factors (likuidity, profitability, leverage, share publik, and size) and coorporate governance mechanism(commisioner board, independent commissioner board, Institutional ownership, managerial ownership, and Audit Committee) to CSR disclosure in Indonesia.  The sample in this study is Indonesian manufactur and SDA companies listed in 2009 whose annual reports disclose CSR activities and can be accessed at Indonesian Stock Exchange website. There are 77 samples applying purposive sampling technique. This study use analysis method regresion linear and t – test. The results show that there is no significant relationship between leverage, likuiditas, share publik, commissioner board, institutional ownership, management ownership, audit committe and CSRD. In contrast, positive significant relationship between independent commissioner board, profitability, size and CSRD are found. This study have restictiveness that is interpretation sample only yearlong so to furthermore study can add to research year. Key words ; Fundamental factors, Coorporate governance mechanism , CSR
PERANAN ETIKA AKUNTAN TERHADAP PELAKSANAAN FRAUD AUDIT Badjuri, Achmad
Fokus Ekonomi Vol 9, No 3 (2010)
Publisher : Fokus Ekonomi

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Abstract

Accountant as the profession to satisfy the auditing function must comply the profession’s code of ethic, and conducting the audit of the financial statement in certain way based on the ethical norm or auditing standard. Upon their professional implementation, an accountant must ensure the prescribed code of ethic to be carried. This professional code of ethic is based on the objective and consideration upon society’s trust to the quality of service given regardless of whose conducted the service. In their professional implementation, fraud auditor must obey the rule, ethic bonded them as the representation of trust upon the accounting professional. While the fraud editor conducted all the fraud auditing stages and comply with the ethical rule, basically they show perseverance and honesty to conduct their set of audit tasks.
PERANAN ETIKA AKUNTAN TERHADAP PELAKSANAAN FRAUD AUDIT Badjuri, Achmad
Fokus Ekonomi Vol 9, No 3 (2010)
Publisher : Fokus Ekonomi

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Abstract

Accountant as the profession to satisfy the auditing function must comply the profession’s code of ethic, and conducting the audit of the financial statement in certain way based on the ethical norm or auditing standard. Upon their professional implementation, an accountant must ensure the prescribed code of ethic to be carried. This professional code of ethic is based on the objective and consideration upon society’s trust to the quality of service given regardless of whose conducted the service. In their professional implementation, fraud auditor must obey the rule, ethic bonded them as the representation of trust upon the accounting professional. While the fraudeditor conducted all the fraud auditing stages and comply with the ethical rule, basically they show perseverance and honesty to conduct their set of audit tasks.Keywords : accountant, accounting, code of ethic, standard auditing, fraud audit.
PENDEKATAN PSIKOLOGI DAN KOMUNIKASI AUDIT DALAM MENDUKUNG PENUGASAN PROFESIONAL AUDIT Badjuri, Achmad
Fokus Ekonomi Vol 7, No 3 (2008): Vol. 7 No. 3 Desember 2008
Publisher : Fokus Ekonomi

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Abstract

In order to increase their professionalism, auditor demanded to maintain and achieved the goal ofaudit. The purpose of audit is to give opinion about auditee assertion. To achieve that purpose,there are many factors to be concerned by the auditor, which influence their task. Thepsychological and communicational factor is highly influence the auditor as they faced the auditeedirectly or non directly. The psychological skill help the auditor to self identify, maintainbehavior, keeping the self performance and self control as they communicate with the auditee. Thepsychological skill would also help the auditor to better knowing the psychological circumstancesof their client thus the atmosphere of comfort would established on auditing process. This comfortestablished by auditor, could become the entry point of auditee’s open minded nature on thefinding of facts by the auditor. Second, the communication is very important as the initial step forthe auditor to communicate the task and trusteeship of the auditee. Communication skills increasethe smoothness of audit process in order to find and analyze any necessary proves of audit.Key word: audit, auditor, auditee, opinion, assertion, psychology, communication.
FAKTOR-FAKTOR FUNDAMENTAL, MEKANISME COORPORATE GOVERNANCE, PENGUNGKAPAN COORPORATE SOCIAL RESPONSIBILITY (CSR) PERUSAHAAN MANUFAKTUR DAN SUMBER DAYA ALAM DI INDONESIA Badjuri, Achmad
Dinamika Keuangan Dan Perbankan Vol 3, No 1 (2011): Vol. 3 No. 1 Mei 2011
Publisher : Dinamika Keuangan Dan Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (197.193 KB)

Abstract

The issue of corporate social responsibility disclosure or CSRD grows widely. The researches on CSRD find different results. This study is aimed to explain the relationship of fundamental factors (likuidity, profitability, leverage, share publik, and size) and coorporate governance mechanism(commisioner board, independent commissioner board, Institutional ownership, managerial ownership, and Audit Committee) to CSR disclosure in Indonesia. The sample in this study is Indonesian manufactur and SDA companies listed in 2009 whose annual reports disclose CSR activities and can be accessed at Indonesian Stock Exchange website. There are 77 samples applying purposive sampling technique. This study use analysis method regresion linear and t – test. The results show that there is no significant relationship between leverage, likuiditas, share publik, commissioner board, institutional ownership, management ownership, audit committe and CSRD. In contrast, positive significant relationship between independent commissioner board, profitability, size and CSRD are found. This study have restictiveness that is interpretation sample only yearlong so to furthermore study can add to research year. Key words ; Fundamental factors, Coorporate governance mechanism, CSR
PENGARUH KOMITMEN ORGANISASIONAL DAN PROFESIONAL TERHADAP KEPUASAN KERJA AUDITOR DENGAN MOTIVASI SEBAGAI VARIABEL INTERVENING (Studi pada KAP di Jawa Tengah dan DIY) Badjuri, Achmad
Jurnal Ilmiah Kajian Akuntansi Vol 1, No 2 (2009): Vol.1 No. 2 Agustus 2009
Publisher : Jurnal Ilmiah Kajian Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (149.789 KB)

Abstract

The goal and the significance of the this study are obtain empirical evidence on the influence of organizational commitment, professional commitment and motivation towards auditors’ job satisfaction. In this study, the researcher also observed the indirect influence of organizational and professional commitment towards job satisfaction through motivation as the intervening variable. This study employed survey method by distributing questionnaires to the respondents. The population of the study was the auditors working in KAP, both in Central Java and Yogyakarta Province. The sampling of the study was determined by using purposive sampling technique. There was 140 auditors, working in KAP in Central Java and Yogyakarta Province, providing positive response toward this study. To analyze the data of the study, the researcher applied regression technique in SPSS 16.00 and path analysis.The result of the study showed that organizational and professional commitment influence the motivation significantly and positively.This study also proved that organizational commitment, professional commitment and motivation affected auditors’ job satisfaction significantly and positively. More to the point, organizational and professional commitment indirectly affected auditors’ job satisfaction through motivation asintervening variable. The direct influence of the organizational and professional commitment variables towards job satisfaction, as a matter of fact, bigger than their indirect influence. The result of the study showed that organizational commitment gave the greatest influence towardauditors’ job satisfaction. Therefore, the organizational commitment needed to be improved byAccountant Public Office.Keywords: organizational commitment, professional commitment, motivation, job satisfaction
ANALISIS PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KINERJA AKUNTAN PUBLIK DI JAWA TENGAH Anindita Putri, 07.05.52.0015 Dea; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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Abstract

The purpose of this study is to examine the influence of social factors, the suitability of the tasks, long-term consequences, affect, complexity, facilitated conditions. The population in this study was the auditors of Public Accountant Firms in Central Java. These samples of the study were determined by using random sampling method with the criteria that auditors have minimum 2-year experience. Data in this study were obtained by distributing questionnaires to respondents of 10 Public Accountant Firms in Semarang and Solo. While the hypothesis testing using a multiple regression analysis.Results of this study proved that the complexity and facilitating conditions affected the performance of public accounting. So, the higher the attitude of the consequences and the facilitating conditions the higher the performance of the accountant job.Keywords: Information technology, performance of public accountant, social factors, tasks, long term consequences, affects, complexity, and facilitated condition.
PENGARUH PROFESIONALISME DAN ETIKA TERHADAP PERTIMBANGAN MATERIALITAS DALAM PENGAUDITAN LAPORAN KEUANGAN Elisabeth Noya, 08.05.52.0187 Sarah; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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Abstract

The purpose of this study was to obtain empirical evidence about the influence of professionalism and ethics of the profession of public accounting materiality level considerations in the process of examination of financial statements.The population in this study is the auditor who worked in Public Accounting Firm (KAP) in Semarang and Solo. Sample selection method used is non-probability sampling technique, which is purposive sampling. Obtained samples of 34 respondents. Data analysis technique used is multiple linea regression analysis.The results of this study can be concluded that: (1) professionalism in a positive effect on the level of materiality considerations in the process of auditing the financial tatements. (2) professional ethics in a positive effect on the level of materiality considerations in the process of auditing thefinancial statements.Keywords: professionalism, professional ethics and onsideration of the materiality of public accountants
Co-Authors 03.05.52.0052 Benny Krisnanto 0635030705 Lydia Kartika Trisnawati, 0635030705 07.05.52.0003 Dewi Muliyana 07.05.52.0015 Dea Anindita Putri 07.05.52.0085 Widi Mularsih 0725030040 Hendra Bayu Sulistya 08.05.52.0149 Eka Nurfiani 08.05.52.0178 Rosita Adi Lestari 08.05.52.0187 Sarah Elisabeth Noya 0835030535 Ilham Effendie 0835030716 Nanik Witasari 0835030724 Naniek Rahmawati 09.05.52.0008 Susi Yuliana 09.05.52.0020 Lydia Sukmawati 09.05.52.0099 Indah Sugiarti 09.05.52.0126 Silvia Megawati 09.05.52.0131 Fathurrohman 09.05.52.0162 Indah Yuniasari 09.05.52.0185 Resty Waningtyas 09.05.52.0195 Melina Romilda 0935030513 Roni Fabian Asri 10.05.52.0058 Okky Puryani 10.05.52.0086 Irin Dwi Mmaryani 10.05.52.0109 Whillin Anna Mariana 10.05.52.0113 Stilysta Wenas 10.05.52.0117 Wika Ariestya S. 10.05.52.0157 Bibit Setiawati 10.05.52.0174 Sheilla Amanda 11.05.52.0028 Nur Haini Ningsih, 11.05.52.0028 11.05.52.0054 Santi Tiara Jayanti, 11.05.52.0054 11.05.52.0062 Fitria Fachrunnisa, 11.05.52.0062 11.05.52.0069 Iva Rizki Lestari, 11.05.52.0069 11.05.52.0073 Vita Verdiana Sari, 11.05.52.0073 11.05.52.0203 Nurul Anwariyah 11.05.52.0210 Riezkiana Kristina KN 11.05.62.0014 Vonnica Octanty Mudhityasari 12.05.52.0073 Rekyan Aditya Murti, 12.05.52.0073 12.05.52.0186 Septiyana Widiyastuti, 12.05.52.0186 12.05.52.0199 Hindun Choiriyah, 12.05.52.0199 13.05.52.0262 Bagus Kundianto, 13.05.52.0262 13.05.52.0265 Linda Syafitri, 13.05.52.0265 13.05.62.0030 Adelita Cassandra Devi, 13.05.62.0030 Agus Budi Prasetyo, 14.05.62.0024 Anggun Widita, 13.05.52.0229 Anisah, 14.05.52.0201 Awaliani Akmalia, 14.05.52.0235 Azki Apriliani, 15.05.52.0008 Bernard Pryono, 15.05.62.0015 Chintya Ruri Ayuningtyas, 12.05.52.0013 Christian Hadi Soemarsono, 13.05.52.0086 Cynthia Pitasari, 14.05.52.0239 Dinda Prostina Nukfikhasari, 14.05.62.0031 Ditha Restu Andini, 13.05.52.0026 Diva Ayu Imanda Sari, 15.05.62.0023 Elmi Rosita Darmawati, 16.05.62.0005 Elsa Yuda Pratiwi, 14.05.52.0210 Erlynda Diah Hidayati, 14.05.52.0197 Fita Putri Widayanti, 13.05.52.0215 Genta Satria Prabowo, 13.05.52.0072 Gregorius Angga Putama, 14.05.52.0217 Imas Hening Hikmahwati, 13.05.52.0147 Indah Dwi Ratnasari, 13.05.52.0053 Ingrid Nathaniela, 15.05.52.0037 Jaeni . Jaeni Jaeni Lutfina Amanda Putri, 13.05.52.0008 Maharesi Sekarlangit Maretiningrum H.R, 14.05.52.0211 Meiriska Tri Wahyuningtyas, 15.05.52.0356 Nadya Dinda P.M Kusuma, 15.05.52.0015 Nawangsetri Pramusita, 13.05.52.0038 Noora Fahrunisah, 14.05.52.0044 Novy Rachmawati, 14.05.62.0033 Nurul Ma’rifah, 12.05.52.0070 Oktavianto Kurniawan, 17.05.62.0014 Pipiet Dwi Puspitarini, 13.05.52,0084 Ratih Sariningrum, 14.05.52.0285 Rebecca Antoniette Hadi, 14.05.52.0014 Rembulan Adiluhur Fitriandari, 13.05.52.0073 Shelvi Amalia, 11.05.52.0134 Shofiyah, 11.05.52.0086 Susanti Rimadhana, 12.05.52.0167 Theodorus Agung Nurhana, 14.05.62.0008 Venanda Aprilia P., 13.05.52.0088 YogiePrayogo, 12.05.52.0226 Yulia Fransisca Rering, 14.05.52.0221 Yulita Saraswati, 16.05.62.0035