Eko Suwardi
Universitas Gadjah Mada

Published : 12 Documents
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The effect of audit firm tenure in artificial rotation on audit quality

Journal of Economics, Business, and Accountancy | Ventura Vol 17, No 3 (2014): Desember 2014
Publisher : STIE Perbanas Surabaya

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Abstract

This study aimed to examine the effect of auditor tenure in artificial rotation on audit quality. Tenure shows the relationship between the audit firms and a client that is measured in years. Artificial rotation of auditor (audit firm) indicates a condition that, conceptually, there has been a change of auditors leading to the auditor relationship with the client to be disconnected, whereas substantive auditor-client relationship is ongoing. Formally, the auditor does not violate the rules and is still able to audit forthe same client. Yet, in the long-term, it could affect the audit quality. The longer auditor tenure, the closer auditor-client relationship is. Thus, the auditor accommodates the interests of the client at the clients financial statements, including the practice of discretionary accruals as a proxy for audit quality. The samples were selected by purposive sampling method of the companies listed in Indonesia Stock Exchange from the year 2002-2010, with multiple linear regression approach. It shows that tenure,and total assets do not affect the quality of the audit while the size of the audit firm, and debt statistically have significant effect on audit quality. Future studies may extend the period of observation, and using other audit quality measures, such as fraud, and the propensity of auditor to issue going concern opinion..

STUDENT PERCEPTION ON BUSINESS ETHICS

Journal of Indonesian Economy and Business Vol 29, No 3 (2014): September
Publisher : Journal of Indonesian Economy and Business

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Abstract

Many research conducted on the behavior of business persons and their perception on businessethics. However, rarely similar study deals with the perception of students on businessethics. Indeed, students are our future generation who are going to have substantial role inIndonesian business and economy. Therefore this study focuses on students as a proxy for futurebusiness players in this country (Trawick and Draden, 1980). We compare among groups ofstudents based on their maturity, formal business ethic education, gender and specific professionalbackgrounds. The results of analysis show that in general students have good perceptionon business ethics. Further, there is a significant different perception on business ethics amongstudents with different academic maturity, professional background. Student with businessbackground are less ethical compare to those are with non-business background. This may consistentwith previous evidence found that ethical principles need to be introduced more tobusiness students. In contrast, there is no different perception on business ethics among studentwith different gender groups and formal business ethics course. This could be business ethicsformal education takes time to be internalized by participants or student with no formalbusiness ethics course also learn business ethics from other sources.Keywords: students, perceptions, business ethics

Analisis Akuntabilitas Publik Organisasi Pengelola Zakat Berdasarkan Aspek Pengendalian Intern Dan Budaya Organisasi (Survei pada Organisasi Pengelola Zakat di Indonesia)

Ekbisi Vol 8, No 1 (2013): Jurnal Ekonomi dan Bisnis Islam
Publisher : Ekbisi

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Abstract

The present research aims to identify empirical evidences on to what extent the influence of internal control, organizational culture, and public accountability on the performance of Organization Pengelola Zakat/Zakat Managing Organizations (OPZs). Hypotheses proposed are: (1) There is positive influence of organizational culture and internal control on public accountability of OPZs, partially and simultaneously; (2) There is difference in public accountability and performance between BAZs and LAZs.Total subject were 36 OPZ respondents, consisting of 18 respondents from Lembaga Amil Zakats (LAZs) and 18 respondents of Badan Amil Zakats (BAZs). This research is a descriptive analysis with data collected through the use of mail survey method. Data were analyzed using data analysis technique with path analysis method developed from multiple regression model. Results showed that internal control and organizational culture simultaneously provide significant strong influences on implemented public accountability and there was average difference in public accountability and performance based on the type of OPZ.

Value Relevance of Accounting Numbers: Evidence from The Jakarta Stock Exchange (Jsx)

Jurnal Akuntansi dan Auditing Indonesia Vol 9, No 1 (2005)
Publisher : Fakultas Ekonomi Universitas Islam Indonesia

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Abstract

This paper investigates value relevance of accounting numbers of the firms listed at the Jakarta Stock Exchange (JSX) for the period of 1993-2001. This study reveals that combined value relevance of both book value and residual earnings in-creased steadily from 1993 until 2001, except for the crisis year in 1998. When in-vestigated separately, the value relevance of book value increased dramatically from 1993 to 2001, but decreased slightly in the crisis year 1998. On the other hand, the value relevance of residual earnings decreased significantly from 1993 to 1999 and increased to the highest level in 2000. Consistent with these findings, the incre-mental value relevance of book value increased with the highest level in 1997, whereas the incremental value relevance of residual earnings decreased from 1993 to the zero in 1996 until 2001.Keywords: Value relevance, accounting numbers, and JSX.

Does Auditor Rotation Increase Auditor Independence?

Gadjah Mada International Journal of Business Vol 18, No 3 (2016): September-December
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

This study aims to empirically test the effects of auditor rotation and auditor tenure on an auditor’s independence in companies listed on the Indonesia Stock Exchange during the years 2002-2010. This study using logistic regression estimation technique. The results show that, statistically, the auditor’s tenure has significant negative effects on the auditor’s independence, measured by the tendency to give a ‘going concern’ opinion. Furthermore, the results also show significant differences between the effects of short and long term tenures on the auditors’ independence. Auditor rotation has significant positive effects on the auditors’ independence.

STUDENT PERCEPTION ON BUSINESS ETHICS

Journal of Indonesian Economy and Business Vol 29, No 3 (2014): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

Many research conducted on the behavior of business persons and their perception on business ethics. However, rarely similar study deals with the perception of students on business ethics. Indeed, students are our future generation who are going to have substantial role in Indonesian business and economy. Therefore this study focuses on students as a proxy for future business players in this country (Trawick and Draden, 1980). We compare among groups of students based on their maturity, formal business ethic education, gender and specific professional backgrounds. The results of analysis show that in general students have good perception on business ethics. Further, there is a significant different perception on business ethics among students with different academic maturity, professional background. Student with business background are less ethical compare to those are with non-business background. This may consistent with previous evidence found that ethical principles need to be introduced more to business students. In contrast, there is no different perception on business ethics among student with different gender groups and formal business ethics course. This could be business ethics formal education takes time to be internalized by participants or student with no formal business ethics course also learn business ethics from other sources.

THE EFFECT OF INDIVIDUAL MORALITY AND INTERNAL CONTROL ON THE PROPENSITY TO COMMIT FRAUD: EVIDENCE FROM LOCAL GOVERNMENTS

Journal of Indonesian Economy and Business Vol 31, No 2 (2016): MAY
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

This paper aims to examine the influence of individual morality and internal controls on individuals’ propensity to commit accounting fraud at the local government level. This is a quasi- experimental research paper. Individual morality and internal controls are hypothesized to be having an interaction with each other in influencing the propensity to commit accounting fraud. Individuals who have low levels of moral principles are hypothesized to have the tendency to commit accounting fraud in the absence of any internal controls. To test this, a 2x2 factorial experiment was conducted involving 57 students from the Masters in Economics Development programme at Gadjah Mada University. The result shows that there is an interaction between individual morality and internal controls. The absence of internal controls does not cause an individual with high moral principles to commit accounting fraud. However, individuals with low morality levels tend to commit accounting fraud when internal controls are absent. Keywords: Accounting Fraud, Morality, Internal Controls, Local Government

Persepsi Etis Aparat Pajak dan Mahasiswa: Studi Empiris pada Pemeriksa Pajak, Account Representative dan Mahasiswa Sekolah Tinggi Akuntansi Negara

Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 1 (2010): Jurnal BPPK (printed version)
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

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Abstract

The objectives of this study were to empirically test the difference of ethical perceptions between tax officers and students, and to test the difference between groups in tax officers and students. Population of this study was tax officers in Java except West Java and Banten provinces and students of Sekolah Tinggi Akuntansi Negara (STAN). Questionnaires were distributed to 1000 tax officers and 400 students. The number of returned and qualified questionnaires was 830 consisting of 535 from tax officers and 295 from students.  The difference test with .05 significant level indicated that there was significant difference in ethical perceptions between the tax officers and the students where the tax officers had better ethical perceptions than the students did. The other result revealed that there was no significant difference in ethical perceptions between the tax auditors and the account representatives with a tendency that account representative’s ethical perceptions were better than tax auditor’s. Besides, based on the result of the difference test between the freshmen and the seniors, there was no difference in ethical perceptions with a tendency that the senior’s ethical perceptions were better than the freshmen’s. The implication of this study includes a need to continuously enforce ethical values in tax institution through examples from their executives in maintaining good ethical climate and culture. Besides, to engraft ethical values to among students of STAN as tax officer candidates, appropriate ethical education formats are needed both when they sit in their college and when they are about to be tax officers.

The effect of audit firm tenure in artificial rotation on audit quality

Journal of Economics, Business & Accountancy Ventura Vol 17, No 3 (2014): December 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Original Source | Check in Google Scholar | Full PDF (264.781 KB)

Abstract

This study aimed to examine the effect of auditor tenure in artificial rotation on audit quality. Tenure shows the relationship between the audit firms and a client that is measured in years. Artificial rotation of auditor (audit firm) indicates a condition that, conceptually, there has been a change of auditors leading to the auditor relationship with the client to be disconnected, whereas substantive auditor-client relationship is ongoing. Formally, the auditor does not violate the rules and is still able to audit for the same client. Yet, in the long-term, it could affect the audit quality. The longer auditor tenure, the closer auditor-client relationship is. Thus, the auditor accommodates the interests of the client at the client's financial statements, including the practice of discretionary accruals as a proxy for audit quality. The samples were selected by purposive sampling method of the companies listed in Indonesia Stock Exchange from the year 2002-2010, with multiple linear regression approach. It shows that tenure, and total assets do not affect the quality of the audit while the size of the audit firm, and debt statistically have significant effect on audit quality. Future studies may extend the period of observation, and using other audit quality measures, such as fraud, and the propensity of auditor to issue going concern opinion..

Dampak Moderasi Moral Perpajakan pada Hubungan Perceived Probability of Audit dan Sanksi terhadap Perilaku Kepatuhan Pajak Usaha Mikro, Kecil dan Menengah (UMKM)

Journal of Applied Accounting and Taxation Vol 4 No 1 (2019): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

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Abstract

This study aims to explore more carefully and in detail the influence of economic factors (perceived probability of audits and sanctions) and behavioral factors (moral) of the tax compliance of SMEs in Indonesia. Research on tax compliance has been done, but still a bit that combines economic and behavioral factors. Previous research mostly done on large companies and to individual taxpayers. The current study was conducted on SME entrepreneurs. This study tried to moderate the tax morale in relation to perceived probability of audits and sanctions against tax compliance. Samples in this study were individual taxpayers from SMEs in Yogyakarta. The research data was collected through a survey. Questionnaires had been processed in this study were around 118 questionnaires. Testing the hypothesis in this study used multiple regression analysis and analysis regression moderated. Regression analysis tool used is IBM SPSS 19.0. The results of this study indicate that the perceived probability of audits and sanctions have a direct impact on tax compliance. This study was not able to prove the moral moderating effect of taxation on the relationship perceived probability of an audit of tax compliance. This study also can not prove the moral moderating effect of taxation on the relationship sanctions on tax compliance.