This study aims to examine the impact of experience, independency, objectivity, integrity, and competence to the quality of audit result of local government using multiple regression analysis . The object of this study is the city or district inspectorate in central java as goverment internal auditor. This study is an empirical study with purposive sampling techniques of data collection. Respondents in this study are the Inspectorate of Semarang, Pekalongan, Salatiga district, Semarang and Kendal. There are six variables in this research that consist of five independent variables namely experience, independency, objectivity, integrity, and competence and one dependent variable that is the quality of audit result. According to the results of research, it can be concluded that objectivity, integrity and competence significantly affect the quality of audit result, while experience and independence did not significantly affect the quality of audit result. The coefficient of determination indicates that the objectivity, integrity and competence simultaneously affect the dependent variable (the quality of audit result) of 60.10%, while the remaining 39.90% influenced by other factors.
This study aims to examine the influence of competency, independency, and professionalism toward auditor´s ability to detect fraud This study uses competency, independency, and professionalism because these are auditor´s minimum attitudes that must auditors have in their tasks. Using questioner to collect data to auditor who works in Badan Pemeriksa Keuangan Republik Indonesia (The Indonesia´s Supreme Audit Institution), Jakarta. This research use purposive sampling to choose the sample. From 93 questionnairs, only 68 questionnairs were back. In this study, researcher used Partial Least Square (PLS) with SmartPLS software. The result indicates that competency, independency, and professionalism have significantly and positively effict toward auditor´s ability to detect fraud. This result also indicates that there is no differently from competency, independency, and professionalism between independent auditor and governmental auditor toward auditor´s ability to detect fraud. Future research is expected can extend survey area coverage, variables research object, and don´t spread the questionnairs in audit times. Keyword: competency, independency, and professionalism toward auditor´s ability to detect fraud
Krisis ekonomi berkepanjangan belum ada harapan untuk segera usai. Perdebatan para ahli ekonomi dengan berbagai asumsi dan sudut pandang terasa benar, tetapi solusi yang ditawarkan tidak pernah mujarab. Meskipun sering kita dengar dari para konseptor ekonomi dengan berbagai instrumen yang dimilikinya mengatakan “ini adalah satusatunya cara”. Semua sekedar wacana, antar ekonom, pemegang legalitas, eksekutif dan pelaku bisnis dengan jalan masing-masing, sehingga tidak nyambung, bahkan saling bertentangan. Paradoks-paradoks kebijakan berhamburan diterapkannya tidak menyentuh sasaran. Kebijakan fiskal, moneter, JPS, penentuan harga, dan lain-lainnya selalu dimanfaatkan oleh yang kaya, kuasa dan menang. Hanya untuk memutuskan hubungan dengan IMF saja banyak ditumpangi dengan kepentingan-kepentingan sehingga lolos dari kepentingan rakyat walau atas nama rakyat. Dari sini dibutuhkannya kesalehan ekonomi.
The aims of this research are empirically to find out the influence of earnings management on the firmâs asset, the practice of corporate governance upon the firmâs asset and the influence of practices of corporate governance on the relation between earnings management and the firmâs asset in a hope for understanding the rule of practices of corporate governance toward the practice of earnings management performed by the firm in an effort to increase the firmâs assets. The samples of this research are primarily non financial companies listed in Indonesia Stock Exchange around the years 2008 â 2011. Samples are gathered using the method of purposive sampling and acquired 152 companies. Hypothesis is tested by the use multiple regression analysis. The research reveals that corporate governance has significant effect on the firmâs asset with independent commissioner variable and institutional ownership. Managerial ownership tends to lower the firmâs asset while audit quality certainly increases the asset. Independent commissioner, audit quality, and institutional ownership are among those moderating variables applied for earning management and the firmsassets while managerial ownership is out of moderating variable. Earning management can be minimized by mechanisms of monitoring conducted by independent commissioner, audit quality and institutional ownership.Â
This study aimed to examine the effect of Corporate Social Responsibility (CSR Disclosure) on corporate financial performance (return on assets, Return on Equity, Return on Sales and Current Ratio). In this study the companys financial performance is measured by using ROA, ROE, ROS and Current Ratio. Independent variables used in this study is the Corporate Social Responsibility with 79 disclosure according GRI, while the dependent variable is financial performance.Research samples were manufacturing companies listed on the Indonesia Stock Exchange (IDX) year study period 2008-2011. Data collected by the method of documentary and literature. The sample used was 156 companies during the four periods. This study uses linear regression to the data analysis.The results showed that the Corporate Social Responsibility (CSR) significantly influence the Return on Assets (ROA) and Return on Sales (ROS) but no significant effect on Return on Equity (ROE) and the Current Ratio.
This study aims to examine theÂ information about The determinants of existence Risk Management Committee in Indonesia. This study was conducted by using independent variables are number Board of Commissioners, Proportion Independent Commissioner, Reputation of External Auditor, Corporate Complexity, Leverage and Financial Reporting Risk and its was used control variable is size of company. Existence of Risk Management Committee has two forms, they are Risk Management Committee joined with the Audit Committee and Risk Management Committee, which is separated from the Audit Committee or referred Separate Risk Management Committee (SRMC). This research was conducted using Logistic Regression as a test of the hypothesis. Data collection in this study using purposive sampling to non-banking financial companies listed at the Indonesia Stock Exchange in 2011. as many as 219 companies are used as samples in this study. Result of this study showed that the variables that affect existence of Risk Management Committee joined with the Audit Committee is affiliated with the Audit Committee is Reputation of External Auditor. Meanwhile, the variables that affect the existence of a separate Risk Management Committee separated from the Audit Committee is Leverage.
The purpose of this research is to analyze the factors that affect timeliness and audit delay of financial reports to the manufacturing companies listed on the Indonesia Stock Exchange. The examined factors of this research are profitability, solvability, company size, the size of a public accounting firm and auditors opinion as the independent variables while the timeliness and audit delay as the dependent variables. The sample consists of 335 companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports to Bapepam consistently in the period 2007-2011. The data that was used in this research was secondary data and selected by using purposive sampling method. The analysis tool used is multiple regression analysis to measure audit delay, logistic regression to measure timeliness and spearman correlation to measure the relationship between audit delay and timeliness. The partial hypothesis test results show that solvability, auditorâs opinion, and the size of the public accounting firm have significant effect on audit delay, and size of firm and auditorâs opinion have significant effect on timeliness. The correlation result show that audit delay have significant effect on timeliness.
Tujuan dari penelitian ini untuk menguji hubungan antara perilaku-perilaku para komite audit (independency, financial expertise, activity, and time commitment) dan earnings management. Penelitian ini menggunakan data 56 perusahaan ÃÂ manufaktur ÃÂ yang tercatat dalam IDX mulai tahun 2005-2007, data komite audit dikumpulkan dari laporan tahunan. Data tersebut dianalisis de-ngan menggunakan multiple regression analysis. Hasil penelitian ini menunjukkan bahwa perilaku komite audit ÃÂ tidak berdampak secara signnifikan pada earnings management. Hal tersebut juga tidak mendukung peraturan yang dibuat BAPEPAM. Dan hasil penelitian menunjukkan bahwa formasi komite audit dengan perilakunya hanya menggambarkan suatu kewajiban yang suah diatur.ÃÂ Abstract The purpose for conducting this study is to examine the correlation between the characteristics of audit committees (which covers independency, financial expertise, activity, and time commitmen) and earnings management. 56 manufacturing companies listed in IDX, started from 2005 up to 2007 and audit commitees were the data being analyzed. The data analysis employed was multiple regression analysis. The findings for this analysis is the characteristics of audit committees does not influence significantly to the earnings management. Moreover, it does not also support the rules issued by BAPEPAM. Finally, the formation of audit committees and the characteristics of audit committees are obligatory rules only. Keywords: audit committees; corporate governance; earnings management
This research aims to determine the effects brought by the qualification ofÂ public accountant office and independent audit committee to earnings response coefficient. Earnings response coefficient is market reactions towards new information issued by a corporation. In this research earnings response coefficient is production of profit quality. The variable of the public accountant office and the independent audit committee quality is considered effecting value of the profit coefficient profit.Â Â Â Â Â Â Â Â Â Â Â This research is made using method of purposive sampling in selecting samples. Purposive sample is a method used in selecting samples based on several specific criteria, some of which are; samples are manufacturing corporations which are listed in the Indonesian Stock Exchange and actively selling stocks during the period of 2009-2011, whose published financial report and annual report, and 194 corporations with insufficient data sample which 32 of them are outlier data. Research is made using quantitative method, and analyzed with regression analyzing technique, and hypothesis testing made using coefficient determination testing, âfâ testing and âtâ testing.Â Â Â Â Â Â Â Â Â Â Â The research resulting that factor which has significant influence to earnings response coefficient is only the qualification of the public accountant, Independent audit committee gives positive effect to the coefficient profit response, but insignificant.
Independence of the public accounting firm will fade when the suspect had long-standing relationships with its client. One way to keep independence auditor is to make the turn public accounting firm. Several previous studies showed the results of different studies. This study aims to examine and obtain empirical evidence about the factors that affect the company went public did turn public accounting firm in Indonesia. Factors used include audit fee, financial distress, share growth, audit delay. The study is a population of companies listed on the Stock Exchange in the year 2007-2012. The total sample is 115 using purposive sampling method. Hypothesis testing is performed using logistic regression using SPSS 16 application. The results of this study are audit delay have significant effect on the change of KAP on manufacturing companies in Indonesia. While other factors such as fee audit, financial distress, share growth, has no significant effect on the change of KAP on manufacturing companies in Indonesia.