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ABSTRAK

MAKALAH
A.Akuntansi Keuangan
dan Pasar Modal
(AKPM)

AKPM-01
MEKANISME CORPORATE GOVERNANCE, MANAJEMEN LABA
DAN KINERJA KEUANGAN
( Studi Pada Perusahaan go publik Sektor Manufaktur )
Muh. Arief Ujiyantho
STIE MUHAMMADIYAH PEKALONGAN
Bambang Agus Pramuka
UNIVERSITAS JENDERAL SOEDIRMAN PURWOKERTO
ABSTRACT
The objective of this study is to examine the influence of corporate governance
mechanism, namely institutional ownership, managerial ownership, presence of
independent of director and size of director to earnings management. This study also
examines influence concequensies of earnings management to financial performance.
This study takes sample from 30 companies in the manufacturing sector at the Jakarta
Stock Exchange, which were published in financial report from 2001-2004. The method
of analysis of this research used multi regression and single regression.
The results of this study show that (1) institutional ownership had not significant
influence to earnings management, (2) managerial ownership had negative significant
influence to earnings management, (3) presence of independent of director had positive
significant influence to earnings management, (4) size of director had not significant
influence to earnings management, (5) simultaneously of institutional ownership,
managerial ownership, presence of independent of director and size of director had
significant influence to earnings management, and (6) earnings management had not
significant influence to financial performance.
Key Words: Corporate Governance Mechanism, Earnings Management, Financial
Performance

AKPM-02
MANAJEMEN LABA PADA PERUSAHAAN YANG MELANGGAR
PERJANJIAN UTANG
Nurul Herawati
POLITEKNIK YDHI YOGYAKARTA
Zaki Baridwan
UNIVERSITAS GADJAH MADA YOGYAKARTA
ABSTRACT
This research aims to give empirical evidence concerning earnings management in firms
violating debt covenant and to test whether earnings management in those firms are
larger than that in control firms. Research population is manufacturing company listed
at Bursa Efek Jakarta. The sample includes 13 firms violating debt covenant and 20
firms as control firms. The sampling method is purposive sampling. Method of statistics
used is t-test.
The statistic test of first hypothesis shows that mean of discretionary accruals at
a year before violation is significantly larger than that at the year debt covenant
violation. This result supports debt covenant hypothesis. But, mean difference at the
year of violation and at a year after violation does not provide the support for the
hypothesis. The statistic test of second hypothesis shows that mean of discretionary
accruals of firms violating debt covenant at a year before and at the year violation of
debt covenant is not significantly larger than that of control firms. Thus, we can
conclude that there are other factors besides violation of debt covenant that motivate
management to perform earnings management.
Keywords: Earnings Management, Debt Covenant Hypothesis, Debt Covenant
Violation, Discretionary Accruals.

AKPM-03
PENDETEKSIAN EARNINGS MANAGEMENT, UNDERPRICING DAN
PENGUKURAN KINERJA PERUSAHAAN YANG MELAKUKAN
KEBIJAKAN
INITIAL PUBLIC OFFERINGS (IPO) DI INDONESIA
Aminul Amin
STIE MALANGKUCECWARA MALANG
ABSTRACT
Earnings Management, underpricing and performance of company joining
policy of IPO draw to be studied. Differ from research Husnan ( 1996) to research
phenomenon of underpricing of moment IPO, Nasirwan ( 2002) testing performance of
pasca IPO, and Candy ( 2002) testing performance operate for and the finance
performance, this research extend examination to phenomenon of earnings
management, underpricing and company performance ( finance, market) together.
As much 31 company conducting IPO in Jakarta Stock Exchange in research
of during period 1990 up to 2001, with unit analysis of during 6 year consisted of 3
year before IPO and 3 year after IPO, so that there is 186 unit analysis.
Result of examination indicate that mean discretionary accrual is positive, what
indication that company executing IPO of indication do policy of earnings management
three year before IPO and three year after IPO by playing component accruals. But
discretionary accrual before IPO and after IPO not differ, this matter indicate that
company still continue policy of earnings management at least until three year after
IPO.
Furthermore examination to underpricing using initial return ( Rt), proving that
company executing IPO experience of underpricing on first when share traded in
market sekunder. Mean of Initial return on first of trading in capital market is positive,
even happened positive return until the third month a period of trading, afterthat
happened degradation of return by the end of year (December).
Although there no difference which signifikan of performance of finance before
and after IPO, result of examination prove that company executing IPO experience of
degradation of performance of finance, whereas performance of market show there is
difference of return [of] before IPO by return [is] first day [of] trading [in] Stock
Exchange Market, and there is downhill tendency after IPO especially by the end of
year.
If connected third the above phenomenon, in general the researcher cannot prove
relation between policy earnings management, phenomenon underpricing, and the
company market performance and finance performance conducting IPO.
Keywords: Initial Public Offerings (IPO), Earnings Management, underpricing and
performance of company

AKPM-04
INVESTIGASI MOTIVASI DAN STRATEGI MANAJEMEN LABA
PADA PERUSAHAAN PUBLIK DI INDONESIA
Komaruddin Achmad
Imam Subekti
Sari Atmini
FAKULTAS EKONOMI UNIVERSITAS BRAWIJAYA MALANG
ABSTRACT
This study investigates the existence of earnings management motivations and
strategies. Based on ordinary least square regression, this study indicates that debt
covenant and political cost motivations affect earnings management. However, bonus
plan motivation and accounting method choice strategy do not affect earnings
management. Investigation on earnings management practices explains that bonus plan
motivation affect income increasing, not income decreasing. This study finds that the
managers of public firms in Indonesia do not use accounting method choices as
earnings management strategy. Some of them choose to use a little of accruals
accounting flexibility and prefer both GAAP violations and intercompany transactions
strategies. This study identifies that the motivations of debt covenant, political cost and
owners wealth as well as the strategy of accruals accounting flexibility are earnings
management practices with global value. Otherwise, earnings management practices
with local value consist of motivation caused by both debt restructuring and going
concern constraint and strategy through GAAP violations and intercompany
transactions.
Key Words:

Earnings management, Motivation, Bonus plan, Debt covenant, Political


cost, Owners wealth, Debt restructuring, Going concern, Strategy,
Accounting method choice, Accruals accounting flexibility, GAAP
violations, Intercompany transactions, Global value, Local value

AKPM-05
PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA
DI INDUSTRI PERBANKAN INDONESIA
Marihot Nasution
Doddy Setiawan
FAKULTAS EKONOMI UNIVERSITAS SEBELAS MARET
ABSTRACT
The aims of this research at examining the influence of corporate governance
mechanisms, such as, board of commisioner composition and size, and audit committee
existence on the earnings management practice in public bank companies listed in
Jakarta Stock Exchange. The samples of this research is all of public banks companies
existed in Indonesia in the year of 2000-2004 which were listed in Jakarta Stock
Exchange. The research data were collected from public banks financial statement for
the period of 2000 until 2004, from Indonesian Banking Directory published by Bank
Indonesia from 2001 until 2005, and also from each companys websites. Purposive
sampling method was used to determine research sample. From this method, we have
collected 100 observations from 20 public banks companies/5 years. By using multiple
regression analysis as the research method, the results shown that corporate governance
mechanisms, namely, board of commisioner composition and size, and also audit
committee existence influenced earnings management of public banks companies which
have been detected by using specific accrual model from Beaver and Engel (1996).
These results mean those mechanisms done by the company have succeeded to
minimize the earnings mangement practice. Therefore, based on these results we can
conclude that corporate governance mechanisms have worked effectively to increase
companys performance.
Keywords: corporate governance, board of commisioner, audit committee, earnings
management

AKPM-06
PENGARUH AKTIVITAS DAN FINANCIAL LITERACY
KOMITE AUDIT TERHADAP JENIS MANAJEMEN LABA
Debby Fitriasari SE.Ak, M.S.M
FE-UI
ABSTRACT
Audit committee is one component of GCG which exists in the company. In
running their task and function in connection with financial reporting, the members of
audit committee is required to communicate actively with internal and external parties
and to have financial literacy in order to be able to increase the quality of companys
financial statement.
This research is performed to find the effect of the audit committees
effectiveness, in which the effectiveness is from the perspective of input and process, to
the type of companys earning management, whether it is efficient or opportunistic. The
audit committees effectiveness is measured by the audit committee index from GCG
survey results which is developed by Arsjah (2005). In addition to finding the effect of
the audit committees effectiveness, this research is also performed to find the effect of
components of audit committees activity, its meeting with companys internal (SPI)
and external auditor, and its financial literacy to the type of companys earning
management. More effective, active and financial literate the audit committees are
expected to be able to make the companys earning management more efficient.
This research finds that the audit committees effectiveness from the perspective
of input and process is not able to make the companys earning management more
efficient. If we see from the component of audit committees activity, its meeting with
SPI is not proved to make the companys earning management more efficient. Whilst
the audit committees meeting with external auditor and financial literacy have
inconclusive results.
This research is also using Board of Commissioners (BOC) index and external
auditor index from survey by Arsjah (2005), besides BOCs percentage and auditors
size, to find the effect of BOCs and external auditors quality to the type of companys
earning management. This research finds that BOC index and external auditor index
tend to make the companys earnings management more efficient than the BOCs
percentage and auditors size. It shows that the BOCs percentage and auditors size are
not appropriate to be used as a proxy of BOC and audit quality.
Keywords : audit committees effectiveness, audit committees activity, financial
literacy, earning management.

AKPM-07
PENGARUH KEPEMILIKAN PERUSAHAAN DAN TRANSAKSI DENGAN
PIHAK-PIHAK YANG MEMILIKI HUBUNGAN ISTIMEWA TERHADAP
DAYA INFORMASI AKUNTANSI
Yie Ke Feliana
UNIVERSITAS SURABAYA
ABTRACT
This research studies the effect of ownership structure and related party transactions on
the informativeness of accounting numbers. Indonesian sample is interesting to be
examined due to low quailty of accounting number, concentrated ownership, dominant
family control and high related party transactions. Using level model and changes
model, this study show that concentration of ownership increases informativeness of
accounting numbers to the capital market. However, the concentrated ownership by
family decreases informativeness of accounting number to the capital market. Further,
the magnitude of related party transaction that has been earned or used, as reported in
one of income statement accounts, increases informativeness of accounting numbers.
Otherwise, the magnitude of related party transactions that has not earned or used, as
reported in one of balance sheet accounts, decrease informativeness of accounting
number.
Kata-kata kunci: daya informasi akuntansi, konsentrasi kepemilikan, kendali keluarga,
transaksi dengan pihak yang memiliki hubungan istimewa

AKPM-08
PENGARUH CSR DISCLOSURE TERHADAP EARNING RESPONSE
COEFFICIENT (SUATU STUDI EMPIRIS PADA PERUSAHAAN YANG
TERDAFTAR DI BURSA EFEK JAKARTA)
Yosefa Sayekti
Ludovicus Sensi Wondabio (Sensi), SE, MM, BAP
UNIVERSITAS INDONESIA
ABSTRACT
The purpose of the study is to examine the effect of information of Corporate Social
Responsibility disclosed in the companies annual reports on the informativeness of
earnings (measured by earning response coefficient, ERC). The study hypothesized that
there is negative effect of CSR disclosures level on the ERC since the CSR disclosure
provide investor more information which is not capture by the accounting earnings. The
sample of study consist of 108 annual reports 2005 of the companies listed at the Jakarta
Stock Exchange. The emperical results of the study show that the level of CSR
disclosure negative effect on the ERC as predicted. The results of the study indicate that
investor assess the CSR information disclosed by the companies in their annual reports
for their investment decisions
Keywords: Corporate Social Responsibility Disclosure, Earning response Coefficient.

AKPM-09
PENGARUH HAK ALIRAN KAS DAN HAK KONTROL TERHADAP
DEVIDEN
Baldric Siregar
STIE YKPN YOGYAKARTA
ABSTRACT
The expropriation of minority shareholders by those of controling shareholder is the
main agency conflict in firms with concentrated ownership. Teh expropriation is
obvious when cash flow rights and control rights are separated through pyramiding and
cross-holdings. The ultimate ownership concept is used to identify the separation and
investigate its implications on dividend. By using sample consist of firms listed in the
Jakarta Stock Exchange for the period from 2000 to 2004, empirical evidences show
that cash flow rights and control rights do not go together but have different
implications. The cash flow right concentration is an incentive to avoid expropriation.
This can be seen from evidencess of positive effects of cash flow right on dividend. On
the other hand, control right concentration is an incentive to generate private benefits
through expropriation. This conclusion is supported by evidence of negative effects of
control right on dividend. When control right exceed cash flow right, the controlling
shareholders have higher incentive to expropriate by participating in firms
management. The controlling shareholders participation in management makes them
more freely to generate private benefits. But the incentive is lower when a firm has the
second controlling shareholder. The second controlling shareholder can mitigate the
controlling shareholders incentive to expropriate.
Keywords: expropriation, cash flow rights, control rights, cash flow right leverage,
pyramiding, cross-holding, immediate ownership, iltimate ownership, dividend.

10

AKPM-10
PENGARUH RISIKO LITIGASI DAN TIPE STRATEGI TERHADAP
HUBUNGAN ANTARA KONFLIK KEPENTINGAN DAN
KONSERVATISMA AKUNTANSI
Ahmad Juanda
UNIVERSITAS MUHAMMADIYAH MALANG
ABSTRACT
This research studies existence and determinant of accounting conservatism,
especially related to conflict of interest between investor and creditor considering
manager incentive due litigation risk and firm strategy typess. The objectives of this
research are: (1) to investigate the effect of conflict of interest on accounting
conservatism; (2) to investigate the effect of litigation risk on the relation between
conflict of interest and accounting conservatism; (3) to investigate the effect of strategy
types on the relation between conflict of interest and accounting conservatism.
Result of the research shows that there are variation accounting conservatism
level inter-firm. The first testing hypothesis result shows that conflict of interest
influence positively on accounting conservatism. The second testing hypothesis result
shows litigation risk moderate the relation between conflict of interest and accounting
conservatism, but the moderation role is weaken. This result is not support predicted
hypothesis. The third testing hypothesis result shows firm strategy types moderate the
relation between conflict of interest and accounting conservatism. The result shows
when firm strategy is prospector, the positive relation conflict of interest and accounting
conservatism is weaker. When firm strategy is defender, the positive relation conflict of
interest and accounting conservatism is stronger. The result support predicted
hypothesis.
This research shows litigation risk and strategy types can be assumed as
condition that motivate manager in responding conflict of interest between investor and
creditor related to conservative financial report. By unsupported the second hypothesis,
possible reason for this matter because of the weakness of law enforcement in
Indonesia, that influence manager in anticipating litigation risk.
Key words: conservatism, conflict of interest, litigation risks, strategy typess

11

AKPM-11
PENGARUH KONSERVATISMA AKUNTANSI TERHADAP PENILAIAN
EKUITAS PERUSAHAAN
DIMODERASI OLEH GOOD CORPORATE GOVERNANCE
Dwi Yana Amalia S. Fala, SE, M.Si
UNIVERSITAS KHAIRUN TERNATE
ABSTRACT
The objective of this study is to determine the influence of accounting conservatism on
the assessment of corporate equity valuation and the ability of Good Corporate
Governance (GCG) in interact the effect of accounting conservatism to the corporate
value. Sample in this research is manufacture companies that listed in Jakarta Stock
Market for the financial report in 2000-2005 periods. Number of sample is 23
companies with 115 observations. The accounting conservatism proxy by conservatism
instrument variable (VIKV2_23). The assessment of corporate equity proxy by marketto-book ratio. The mechanism of Corporate Governance is measured using managerial
of properties and the proportion of commissioner board.
The results showed that accounting conservatism giving significant positive
influence to corporate equity. Proportion of commissioner board as one as mechanism
of corporate governance was moderating variable that interact relation between
accounting conservatism with corporate value, even in negative impact. Oppositely,
managerial property was not moderating variable that could interact the relation
between accounting conservatism and corporate value.
Key words: conservatism instrument variable, market-to-book ratio, corporate
governance mechanism.

12

AKPM-12
ANALISIS CROSS-SECTIONAL DAN TEMPORAL
HUBUNGAN ANTARA FINANCIAL LEVERAGE
DAN RISIKO SISTEMATIS
Ibnu Qizam
UIN SUNAN KALIJAGA JOGYAKARTA
ABSTRACT
This research is intended to examine both cross-sectionally and inter-temporally
the correlation between financial leverage and systematic risk (beta). Financial leverage
is usually considered as one proxy of risk derived from financial data and as one domain
that has distinctive determinants. Beta, on the other domain, is regarded as one proxy of
risk derived from market that has some other determinants. It is the research that tries to
combine both cross-sectionally and inter-temporally the two domains that most of
accounting researchers devote themselves little to.
Cross-sectionally, this result fail to support hypothesis 1, that is the relation
between financial leverage and systematic risk will be stronger when sizes of the firms
are relatively smaller that the other firms and conversely, the relation between financial
leverage and systematic risk will be stronger when the size is relatively larger that the
others. Hypotheis 2 (the relation between financial leverage and systematic risk will be
negatively stronger when the firms belong to a group of relatively more homogeneous
industries than the others; and conversely, the relation between financial leverage and
systematic risk will be positively less strong when the firms belong to a group of
relatively less homogeneous industries than the others) and hypothesis 3b (the relation
between financial leverage and systematic risk will be stronger when the significant
effect of operating leverage variable is higher) is empirically supported (when using
interaction model C.1). In spite of the significant results, the coefficients of financial
leverage, operating leverage, and industry on the main effects show inconsistent signs.
The result, however, is consistent with Sufiyati (1977)`s findings where some of her
results showed that financial leverage was negatively related to beta.
On the other test, inter-temporally the result shows that financial leverage is
significantly and symmetrically related to beta. This means that the two variables show
bidirectional causality. The high (low) beta can result in the high (low) financial
leverage; and on the contrary, the high (low) financial leverage can result in the high
(low) beta. This means that hypothesis 4a is supported. Nevertheless, the conditioning
variables (operating leverage and size) do not significantly influence the causal relation
between beta and financial leverage.
Key words: Beta (systematic risk), Financial leverage, Operating Leverage, Size,
Cross-sectional, inter-temporal, bidirectional, interaction model.

13

AKPM-13
ACCOUNTING BETA AS EX ANTE UNCERTAINTY PROXY
IN INITIAL PUBLIC OFFERINGS
Dwi Venita Wiandani
Tatang Ary Gumanti
UNIVERSITAS JEMBER
ABSTRACT
The purpose of this study is to examine the relation between accounting
measures of total firm risk and the level f underpricing of initial public offerings (IPOs).
A number of studies have shown an association between market and accounting betas.
However, most of the studies are performed using a sample of large established firms
for which both accounting and market betas can be computed. In case of IPO firms,
market betas cannot be computed due to the data limitations associated with private
firms. Due to limited information available prior to IPO dates, in particular financial
reports, one has to use a proxy to measure risk in an IPO. Accounting variables have
been prominently known as potential proxy for ex ante uncertainty in an IPO.
Using a sample of 90 IPOs that went public during 1991-1997 at the Jakarta
Stock Exchange, this study finds that the level of underpricing is determined by
accounting beta, price to book value ratio and price earnings ratio. The IPO issue size
has negative but insignificant association with the level of underpricing.
Keywords: Initial public offerings (IPO), accounting beta, ex ante uncertainty,
underpricing,

14

AKPM-14
REAKSI PASAR TERHADAP PENGUKURAN KINERJA AKUNTANSI
PERUSAHAAN PROSPECTOR DAN DEFENDER:
BUKTI TAMBAHAN UNTUK PERIODE SETELAH KRISIS
Erwin Saraswati
Sari Atmini
UNIVERSITAS BRAWIJAYA MALANG
ABSTRACT
Miles and Snow devide firms strategy into four types, which are prospector, defender,
analyzer and reaction, with prospector and defender as the two extremes. The objectives
of this research are to empirically examine the differences in accounting performance
between prospector and defender firms and the differences in market reaction as well.
Accounting performance are measured by earnings before tax, discontinued operation
and extraordinary items, sales growth and dividend payout ratio. Market reaction is
proxied by cumulative abnormal returns. Sample of this research consists of 60 firms,
33 firms are categorized as prospectors and 27 firms are categorized as defenders. Data
of this research are analyzed using Mann-Whitney U test. The results of this research
show that there are no differences in earnings before tax, discontinued operation and
extraordinary items, sales growth and market reaction between prospector firms and
defender firms. On the contrary, this research found that dividend payout ratio of
defender firms are higher than dividend payout ratio of prospector firms, as predicted.
Keywords: Defender, prospector, financial performance, market reaction

15

AKPM-15
STUDI EMPIRIS TERHADAP KAPABILITAS STRATEGIK PERUSAHAAN
MANUFAKTUR DI INDONESIA
Novie Iman
UNIVERSITAS GADJAH MADA
ABSTRACT
In operations management, strategic capabilities directly influence a companys success
factors in competition. The purpose of this paper is to examine the relationship between
strategic manufacturing capabilities in Indonesian manufacturing industry. The survey was
conducted through internet-based questionnaire and statistical analysis, particularly
structural equation modelling (SEM), was used to apprehend this concept.
Analysis of the data reveals that quality is a basis for delivery, which is basis for
flexibility and cost. Whether flexibility and cost are pursued exclusively or simultaneously,
it seems to be connected with the implementation of certain improvement programs. This
common pattern of capability accumulation can be used to estimate potential behavior or as
a way to perform in an innovative manner.
Keywords: manufacturing capabilities, strategic manufacturing, resource-based view

16

AKPM-16
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI
KUALITAS LABA DAN NILAI PERUSAHAAN
Andri Rachmawati
Hanung Triatmoko
UNS
ABSTRACT
The objective of this study is to examine the influence of Investment
Opportunity Set (IOS) and corporate governance mechanism (audit committee, board of
commissioner, managerial ownership, institutional ownership) toward earnings quality
and firm value among listed manufacturing companies at Jakarta Stock Exchange.
The result of this study showed that IOS have significant influence to earnings
quality and firm value; managerial ownership and institutional ownership have
significant influence to firm value but didnt have significant influence to earnings
quality; audit committee and board of commissioner didnt have significant influence
to earnings quality and firm value.
Keywords: Investment Opportunity Set, corporate governance mechanism earnings
quality, firm value.

17

B.Akuntansi Manajemen
dan Keperilakuan
(AMKP)

18

AMKP-01
PENGARUH SISTEM PENGUKURAN KINERJA TERHADAP KEJELASAN
PERAN, PEMBERDAYAAN PSIKOLOGIS DAN KINERJA MANAJERIAL
(PENDEKATAN PARTIAL LEAST SQUARE)
PENELITIAN TERHADAP MANAJER PERUSAHAAN MANUFAKTUR DI
JAWA TENGAH
Syaiful Rahman
UNIVERSITAS TANJUNGPURA PONTIANAK
H. Muhammad Nasir
Hj. Rr Sri Handayani
UNIVERSITAS DIPONEGORO SEMARANG
ABSTRACT
This study examines the influence of Performance Measurement System to Role
Clarity, Psychological Empowerment and Managerial Performance. Continuing
research by Hall (2004), as for becoming object from this research is manufacturing
business which located in Central Java of Indonesia.
This research represents the empirical test which used random sampling technics
in data collection. Data were collected using a survey of 82 managers production and
marketing from manufacturing organizations in Center of Java, Indonesia. Data analysis
uses Structural Equation Model (SEM) with the program SmartPLS (Partial Least
Square).
Result of hypothesis Examination indicate that from six hypothesis raised, only
two accepted hypothesis. Accepted Hypothesis is hypothesis 1 (there are positive
influence between Performance Measurement System to Managerial Performance) and
hypothesis 3 (there are positive influence between Psychological Empowerment to
Managerial Performance). While hypothesis 2 (there are no influence between
Performance Measurement System to Psychological Empowerment), hypothesis 4
(there are no influence between Performance Measurement System to Role Clarity),
hypothesis 5 (there are no influence between Role Clarity to Psychological
Empowerment), and hypothesis 6 (there are no influence between Role Clarity to
Managerial Performance) are rejected hypothesis.
Keywords: Performance Measurement System, Role Clarity, Psychological
Empowerment, Managerial Performance, Structural Equation Model
(SEM), Partial Least Square (PLS).

19

AMKP-02
INDEPENDENSI AUDITOR DAN KOMITMEN ORGANISASI SEBAGAI
MEDIASI PENGARUH PEMAHAMAN GOOD GOVERNANCE, GAYA
KEPEMIMPINAN DAN BUDAYA ORGANISASI TERHADAP
KINERJA AUDITOR
Sri Trisnaningsih
UNIVERSITAS PEMBANGUNAN NASIONAL (UPN) VETERAN JAWA TIMUR
ABSTRACT
Penelitian akuntansi keperilakuan (behavior) tentang gaya kepemimpinan,
budaya organisasi, dan komitmen organisasi terhadap kinerja auditor pada perusahaan
bisnis manufaktur sudah sering dilakukan, tetapi masih jarang sekali dilakukan
penelitian pada perusahaan bisnis non-manufaktur, seperti KAP dengan responden
auditor independen. Oleh karena itu, dengan merujuk teori Otley (1980), maka isu
sentral dari penelitian ini adalah: (1) Peneliti ingin membuktikan secara empiris, apakah
independensi auditor dan komitmen organisasi sebagai variabel intervening akan
memediasi pengaruh pemahaman good governance, gaya kepemimpinan dan budaya
organisasi terhadap kinerja auditor. (2) Mengembangkan dan melakukan kajian lebih
lanjut penelitian terdahulu yang masih kontroversi. Hasil penelitian ini diharapkan dapat
memberikan kontribusi pada pengembangan teori akuntansi keperilakuan di bidang
auditing.
Populasi penelitian ini adalah auditor yang bekerja di KAP, yang
tersebar di selu.

20

AMKP-03
DAMPAK VOLATILITAS LINGKUNGAN TERHADAP HUBUNGAN
ANTARA STRATEGI UNIT BISNIS, EVALUASI KINERJA BERBASIS
INFORMASI AKUNTANSI DAN KESENJANGAN ANGGARAN
Ali Riza Fahlevi
UNIVERSITAS DIPONEGORO
Fuad
Dwiarso Utomo
Ira Septriana
UNIVERSITAS DIAN NUSWANTORO
Yuserrie Zainuddin
UNIVERSITI SAINS MALAYSIA
Raman Noordin
UNIVERSITI MALAYSIA SABAH
Abstract
Current study provides a way out of the intractable debate among economists and
behaviorists with regard the presence of slack in business units budget with regard to
the appropriateness of budgetary controls to reduce budgetary biasing behavior in
business units. Particularly, the study aims to test the impact of environmental volatility
on the structural relationships between business unit strategy, reliance on accounting
performance measures and budgetary biasing behavior. Findings from business unit
managers provide strong evidence that the appropriateness of accounting based
budgetary controls differ across environmental volatility.
Key words: Environmental Volatility, Budgetary controls, Business strategy,
Budgetary biasing behavior

21

AMKP-04
PENGARUH MODERASI SISTEM PENGENDALIAN MANAJEMEN DAN
INOVASI TERHADAP KINERJA
(Studi Empiris Pada Perusahaan Manufaktur di Indonesia)
Dwi Cahyono
Evi Lestari
UNIVERSITAS MUHAMMADIYAH JEMBER
Syarifudin Yusuf
UNIVERSITAS MUHAMMADIYAH PAREPARE
ABSTRACT
These study investigated effect innovation on performance with Management
Control System (MCS) : budgets and balance scorecard : Customer Perspective as
moderating variable. The study used data collected through mail survey to several
managers. The responses of 45 managers drawn from a cross department of Indonesian
manufacturing companies to a quetionare survey designed to measure the variable were
analyzed using MSEM (Moderated Structural Equation Model (MSEM) with LISREL
(Linear Structural Relationships) 8.54 program. Futhermore analysis found positive
effect Innovation on Performance with Management Control System (MCS) with
budgets and balance scorecard : Customer Perspective as moderating variable.These
result of this study were generally consistent with those from prior research.
Keywords : innovation, performance, customer, LISREL, MSEM

22

AMKP-05
PERAN KEADILAN DAN MANFAAT PERSEPSIAN
TERHADAP TINGKAT KEPUASAN DAN KOMITMEN
KARYAWAN DEPARTEMEN AKUNTANSI
(Suatu Studi Eksperimental)
Yusnaini
UNIVERSITAS IBA PALEMBANG
ABSTRACK
This study examines the effects of justice and benefit perceptions on
individual behavior in a nonpaticipative resources allocation. Furthermore examines
presence superior monitoring affect to employees behavior. An experimental design
2x2 between subject was conducted. Participants are as many as 231 student of
accounting program. Two way anova analysis is used to investigate hypothesis.
The result show that even in cases when the allocation of resources is not seen
as fair, be satisfied with the outcome and express commitment to performing the
required task if an employee asses the net perceived benefit of a decision outcome as
positive they will. Further, this study found support for the suggestion that the presence
of superior monitoring can favorably affect an employees commitment to perform,
particularly in cases when satisfation is negatively impacted by non-participation and
low net perceived benefit.
Keyword: Justice, Net Perceived Benefit, Outcome Satisfaction, Commitment to
Perform and Superior Monitoring

23

AMKP-06
THE INFLUENCE OF ADVERSE SELECTION AND NEGATIVE FRAMING
ON ESCALATION OF COMMITMENT
IN PROJECT EVALUATION DECISIONS
Sany Dwita
FACULTY OF ECONOMICS, STATE UNIVERSITY OF PADANG
ABSTRACT
The study aims at identifying factors influencing manager to continue a failing
project (escalation of commitment) on project evaluation decisions based on agency and
prospect theory explanation. The study hypothesized that: (1) managers experiencing
adverse selection condition, (2) managers experiencing negative framing condition, and
(3) managers experiencing both adverse selection and negative framing conditions will
exhibit a greater tendency to continue a poorly performing project.
A laboratory experiment with 2 x 2 factorial design is conducted. Sixty-eight
Executive MM and MAKSI Weekend studentsas the proxy of project managers
participated in the experiment. Each subjects is presented randomly (random
assignment) with one case out of four versions available. Two-way ANOVA is used in
hypotheses testing.
Results indicate that the influence of adverse selection, negative framing, also
both adverse selection and negative framing condition on managers project evaluation
decisions is not statistically significant (F1=0.221, p1= 0.640, F2=0.439, p2=0.510,
F3=0.350, p3=0.556). Manipulation check responses show that the experiments
treatments is not successfully applied to most of subjects (69.81%). Therefore, subjects
fail to make a project evaluation decision based on the context described in each version
of cases. It is proposed that the absent of explicit instruction for subjects to read the
cases several times before making a decision responsible for this result. This results
should be followed up by continuing study of factors influencing project evaluation
decisions based on agency and prospect theory explanation.
Keywords: adverse selection, negative framing, escalation of commitment, project
evaluation decisions

24

AMKP-07
PENGARUH URUTAN BUKTI, GAYA KOGNITIF, DAN PERSONALITAS
TERHADAP PROSES REVISI KEYAKINAN
Damai Nasution
AKADEMI AKUNTANSI YKPN
Supriyadi
UNIVERSITAS GADJAH MADA
ABSTRACT
Researches that tried to examine influence of evidence order to auditors
judgement is still scarce in Indonesia. Moreover, the use of individual psychological
dimension, consist of cognitive style and personality, never been examined in auditing,
especially, in belief-revision context.
Present research focused to examined influence of evidence order, cognitive
style, and personality to auditors judgement. Judgement in this research is define to
how auditor revised his believe based on evidence that evaluated step-by-step.
Researcher predict this variables will influence auditor judgement.
Experiment method use in present research. Using a case study administered to
88 auditor, this research found that: (i) auditors judgement were influenced by order in
which audit evidence was evaluated; (ii) when auditor evaluated evidence in reverse
order (- - + + vs. + + - -), recency effect occur. This finding show that auditor will
weighted disconfirmation evidence more than confirmation evidence; (iii) interaction
exist between evidence order, cognitive style, and personality to influence auditors
judgement.
Key Words: Judgement, Auditing, Order Effect, Recency Effect, Cognitive Style,
Personality, Tolerance for Ambiguity

25

AMKP-08
PENGARUH KOMPLEKSITAS TUGAS DAN LOCUS OF CONTROL
TERHADAP HUBUNGAN ANTARA GAYA KEPEMIMPINAN
DAN KEPUASAN KERJA AUDITOR
Cecilia Engko
Universitas Pattimura Ambon
Gudono
Universitas Gadjah Mada
ABSTRAK
This study examine the effect of task complexity and locus of control to relation
between leadership style and job satisfaction. This research applies leadership style with
contingency approach and applies Path Goal Theory of Leadership.
The sampling technique applied is purposive sampling and research data is
primary data collected by sending uestionnaire direct in various KAP which its
checklist and address written in Directory Kantor Akuntan Publik released by Ikatan
Akuntan Indonesia (IAI). The respondent is yunior auditor in Surabaya, Semarang and
Yogyakarta. The yunior auditor is participating in this research amounts to 90 peoples
of 19 Public accountant Offices.
Test hypothesis done by using Two Way Analysis of Variance (ANOVA). The
result of this research indicates that increasingly low task complexity; hence supportive
leadership style will increase job satisfaction of yunior auditor. This research also shows
that task complexity cannot moderation relation between directive leadership style and
job satisfaction, locus of control cannot moderation relation between directive
leadership style and job satisfaction and locus of control cannot moderation relation
between supportive leadership style and job satisfaction.
Keyword: Direct leadership style, supportive leadership style, task complexity, locus of
control and job satisfaction.

26

AMKP-09
PENGARUH PENYELENGGARAAN DAN PENGGUNAAN INFORMASI
AKUNTANSI TERHADAP PERSEPSI PENGUSAHA KECIL ATAS
INFORMASI AKUNTANSI : SUATU RISET EKSPERIMEN
Margani Pinasti
UNIVERSITAS JENDERAL SOEDIRMAN PURWOKERTO
ABSTRACT
This research examines the effect of doing accounting process and using
accounting information on small businessmans perception on accounting information,
using experiment method. Experimental design used is two-group posttest-only design.
Research subjects of this experiment consists of 46 small business in Central Java, using
purposive sampling method.
The result shows that doing accounting process and using accounting
information empirically have an effect on small businessmans perception on
accounting information. T test result shows that experiment group subjects perception
(after treatment/stimulus) significantly differ from control group subjects perception.
This posttest outcome difference between the groups is due to the treatment/stimulus of
doing accounting process and using accounting information, and not because of group
differences prior to the experiment. The results from anova test shows that the two
groups is equivalent prior to the experiment. Discriminant analysis results shows that
the effect of doing accounting process and using accounting information on small
businessmans perception on accounting information is larger than the effect of
individual differences on small businessmans perception on accounting information.
Keywords: small business, perception, accounting information, experiment method.

27

AMKP-10
ANALISIS PENGARUH INTENSITAS MORAL TERHADAP INTENSI
KEPERILAKUAN: PERANAN MASALAH ETIKA PERSEPSIAN DALAM
PENGAMBILAN KEPUTUSAN ETIS YANG TERKAIT DENGAN SISTEM
INFORMASI
Ni Wayan Kurnia Dewi
Gudono
FAKULTAS EKONOMI, UNIVERSITAS GADJAH MADA
ABSTRACT
This paper investigates critical issues on ethical behavior, spesifically the
role of an individuals perception of situation-specific issues on decision making
in ethical situation related to information system.The existance of this issues was
triggered by swift change on organizational and the computer development.
Data were collected using Questionaire based on five scenarios contain
issues about ethics in computerization information system. Structural Equational
Modelling (SEM) was used to examine the hyphotesis. This investigation
successfully prove that Moral Intensity of individual affects Behavioral Intention
respondences through Perceived Ethical Problem.

Keywords:

Intensitas Moral, Masalah Etika Persepsian, Intensi


Keperilakuan, Structural Equation Modeling (SEM)

28

AMKP-11
P E N G A R U H B U D AY A E T I S O RG A N I S A S I
D A N O R I E NT A S I E T I K A T E R H A D AP
SENSITIVITAS ETIKA
( S t u d i E m pi r i s T e nt a n g Pem e r i k s a I n t e r n a l B a w a s d a )
S y a i k h u l F a l a h, S E , M . S i
U N I V E R S I T A S C EN D E R A W A S I H
ABSTRACT
The problem of job culture is uncared ethics values, so necessary to public
sector officer specially in supervisor institute to be sensitive on ethics problem. The
purpose of this study is to investigate the effect of organizational ethical culture and
ethical orientation (idealism - relativism) on ethical sensitivity (defined as the ability to
recognize the ethical nature of a situation)
The sample in this research are officer Bawasda at Local Government of
Kabupaten, Kota, and Provinci of Papua reform before. Total the questionnaire
distributed counted 210 and able to be used 116. To examined these issues, a mailing
survey was distributed to officer at BAWASDA local government Papua. The study use
path analysis to examine the structural relationship among variables that affect officer
sensitivity to ethical situation.
The results indicated that organizational ethical culture are affect idealism
(p=0.000) but no relativism (p=0.493), because less training of standard inspection
ethics to employee. Ethical orientation also have affect ethical sensitivity, especially
relativism (p=0.025), but idealism (p=0.107), doesnt significant though test the sign
accepted. Scenario about failure in work as according to specified time, writing a
prospective employer on client time, and subordinating judgment not assumed to harm
Keywords : organizational ethical culture, ethical orientation (idealismrelativism),
ethical sensitivity

29

AMKP-12
PENGARUH INTENSITAS KOMPETISI PASAR TERHADAP HUBUNGAN
ANTARA PENGGUNAAN INFORMASI SISTEM AKUNTANSI MANAGEMEN
DAN KINERJA UNIT BISNIS DAN
KEPUASAN KERJA
YULIUS KURNIA SUSANTO
Fakultas Ekonomi Universitas Kristen Duta Wacana
GUDONO
Fakultas Ekonomi Universitas Gadjah Mada

ABSTRACT
This research examines the moderating effect of the intensity of market
competition on the relationship between the usefulness of management accounting
systems (MAS) information and business unit performance and job satisfaction. Fifty
six business unit managers from manufacturing industry in Java and Sumatera had
participated in this research. The collecting data used a questionnaire survey via
electronic-mail and post. Data were analyzed using an two-way analysis of variance.
The results showed that the effects of the usefulness of MAS information on
business unit performance and job satisfaction were dependent on the intensity of
market competition. Under high levels of the intensity of market competition, the
usefulness of sophisticated MAS information had a positive effect on business unit
performance and job satisfaction, but under low levels it had a negative effect.
Key Words: MAS information, intensity of market competition, business unit
performance, and job satisfaction

30

AMKP-13
POLA-POLA PERILAKU EKSEKUTIF BERKAITAN DENGAN TAHAPAN
PENAWARAN OPSI SAHAM:
UJI KOMPREHENSIF DI SEKITAR TANGGAL HIBAH
Nur Fadjrih Asyik
SEKOLAH TINGGI ILMU EKONOMI INDONESIA (STIESIA) SURABAYA
ABSTRACT
This paper investigates the patterns of executive behavior to the each phase offer
of stock option. Executives expected stock prices decreases prior to the grant date with a
purpose to obtain the lower exercise and stock prices increases after the grant date with
a purpose to obtain the larger gains. While, this study also investigate whether
management manage factors of timing and option pricing model with identify the
difference behavior of every step stock option offering.
The amount of observation are 51 observations and the study finds that
executives have ability to manage information around option grant date. The effect is
stronger when executives release earnings before option grant date for period prior to
ESOP. While, for period after ESOP, the effect is stronger with manage fair value
factors are stock price volatility, but not support for the risk-free interest rate and
dividend yield. Based on phases of stock option offering, at prior to employee stock
option plan, there are the difference of influence of offer of the stock option on earnings
management behavior at phase 1 and 2. However compared to phase 2, at phase 1
sharper than phase 2. After ESOP, slope of phase 3 is sharper than slope of phase 1 and
2.

31

AMKP-14
PENGARUH EMOSI NEGATIF DALAM PEMILIHAN ALTERNATIF
INVESTASI MODAL: PERBANDINGAN KEPUTUSAN INDIVIDU DAN
KELOMPOK
Jesica Handoko
UNIKA WIDYA MANDALA SURABAYA
ABSTRAKSI
One kind of managerial decision that affect organizations viability is capital investment
decision. This decision needs long-term commitment from organization resources.
Traditionally, managers choose capital investment project which give the highest
expected financial return. This research will be conducted for two purposes. First, to test
the effect of negative emotions (as one kind of non-financial factors) in capital
investment decisions, and second, to test the effect of group decision in controlling the
negative emotions effect. A 2x2 mixed-subjects experimental design will be conducted
to test Faculty of Economics undergraduate students in randomly assignment.
Analyzed data using non-parametric statistical tests supported both hypotheses. This
result consistent with prior research that suggests decision makers should consider both
financial data and affect reactions when evaluating investment alternatives.
Furthermore, management should also consider the effectiveness of group decisions.
Keywords: Capital investment, Negative emotion, Group decision.

32

AMKP-15
HUBUNGAN ANTARA SISTEM PENGENDALIAN MANAJEMEN DENGAN
PERILAKU DYSFUNCTIONAL: BUDAYA NASIONAL SEBAGAI VARIABEL
MODERATING
Lili Sugeng Jayantoro
Arifin Sabeni
UNIVERSITAS DIPONEGORO
ABSTRACT
This study examines the relationship of Management Control System and
Dysfunctional Behavior: National Culture as moderating Variable. Continuing research
by Soobaroyen (2006), as for becoming object from this research are manufacturing
companies which laocated in Central Java of Indonesia.
This research represents the empirical test which used random sampling technics
in data collection. Data were collected using a survey of 80 managers (42 production
managers and 38 marketing managers from manufacturing companies in Central Java of
Indonesia). Data analysis uses OLS-estimated multiple linear regressions running
equations 1 and 2 separately and use MRA (Moderated Regression Analysis) to exam
what national culture is moderating variable.
Result of hypothesis examination indicate that from seven hypothesis raised,
only four accepted hypothesis. Result of hypothesis examine that are relationship
between the level of standard operating procedures (SOP), budget participation (BP),
reliance of accounting performance measures (RAPM) and the managers extent of
dysfunctional behavior-gamming, budget participation relations with the managers
extent of dysfunctional behavior-information manipulation. There are no relationship
between the level of standard operating procedures and reliance on accounting
performance measures and the managers dysfunctional behavior-information
manipulation, while national culture has no moderate relationship between management
control system and dysfunctional behavior.
Keywords: Management Control system, dysfunctional Behavior, and national Culture.

33

AMKP-16
ANALISIS HUBUNGAN ACTIVITY-BASED COSTING DENGAN
PENINGKATAN KINERJA KEUANGAN
(STUDI EMPIRIS DI BURSA EFEK JAKARTA)
Barbara Gunawan
UNIVERSITAS MUHAMMDIYAH YOGYAKARTA
ABSTRACT
This study investigates the improvement in financial performance that is associated with
the use of activity-based costing (ABC), and association between ABC used and relative
improvement financial performance influenced the specific enabling factors identified.
One hundred and sixty internal auditors of manufacturing company in Jakarta Stock
Exchange are chosen as sample. Confirmatory factor analysis and structural equation
modeling are used to investigate the relationship between ABC and financial
performance.
The result show 1) there is no positive association between ABC use and improvement
in financial performance, but there is positive association between ABC use and
improvement in return on investment (ROI) when ABC and other business strategic
used simultaneously, 2) the association between ABC use and relative improvement in
financial performance is not influenced by specific enabling factors identified.
Keywords: activity-based costing, enabling conditions, financial performance,
structural equation models.

34

C.Akuntansi Sektor Publik


dan Perpajakan
(ASPP)

35

ASPP-01
INTERAKSI INFORMASI ASIMETRI, BUDAYA ORGANISASI, DAN GROUP
COHESIVENESS DALAM HUBUNGAN ANTARA PARTISIPASI
PENGANGGARAN DAN BUDGETARY SLACK
(Studi Kasus pada Rumah Sakit Umum Daerah Se Jawa Tengah)
Dra. Hj. Falikhatun, M.Si, Ak
UNS SURAKARTA
ABSTRACT
This objective of the research was examined the effect of budgetary participation on
budgetary slack using information asymmetry, organizational culture, and group
cohesiveness as moderating variables. Hypotheses that proposed is a high budgetary
participation will have positive effect on budgetary slack. The information asymmetry,
organizational culture, and group cohesiveness will have positive effect on budgetary
slack.
The population is Region General Hospital that located in Central Java. Simple
random sampling used to take the samples. Data collection method that used is mail
questionnaires method. Data analyze method is validity and reliability analysis, clasic
asumption analysis and hypotheses analysis that used multiple regresion.
The results are all variables valid and reliable and fullfil clasic asumption. The
result of hypotheses analysis show that budgetary participation have positive and
significance effect on budgetary slack. Furthermore, information asymmetry and group
cohesiveness have moderating variables in the relationship budgetary participation and
budgetary slack, but organizational culture with employess oriented do not have
moderating variables in the relationship budgetary participation and budgetary slack.
Key words: budgetary participation, information asymetry, organizational culture,
group cohesiveness, budgetary slack

36

ASPP-02
PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGAN
ANGGARAN DENGAN MENGGUNAKAN LIMA VARIABEL PEMODERASI
Arfan Ikhsan
La Ane
UNIVERSITAS NEGERI MEDAN
ABSTRACT
This research is to examine the relationship between budgetary participation and
budgetary slack by incorporating five moderating variables. The main objective of this
study formulating in to this question: is leadership style, organization commitment,
environmental uncertainty, strategic uncertainty and budgetary fulfilled as a moderating
variables in the relationship between budgetary participation with budgetary slack.
The sample in this research is manager who involved and responsibilities on the process
budgetary done for his department and division. The technical sampling by using simple
random sampling. At least 37th manager who has participated in this research, also same
to 49.3% response rate.
The result in this research shows that the budgetary participation positively effected to
the budgetary slack. Besides that, variables of budgetary fulfilled becomes pure
moderating. Variables strategic uncertainty, environmental uncertainty, organizational
commitment and leadership style as a quasi moderating in the relationship between
budgetary participation with budgetary slack.
Key Words:
budgetary participation, budgetary slack, budgetary fulfilled,
environmental uncertainty, strategic uncertainty and organizational commitment.

37

ASPP-03
STUDI FENOMENOLOGIS TERHADAP PROSES
PENYUSUNAN ANGGARAN DAERAH
BUKTI EMPIRIS DARI SATU SATUAN KERJA
PERANGKAT DAERAH DI PROVINSI JAMBI
Sri Rahayu
UNIVERSITAS JAMBI
Unti Ludigdo
Didied Affandy
UNIVERSITAS BRAWIJAYA
ABSTRACT
The main aim of this research is to understand the composition of local government
budgeting process in on the level of Satuan Kerja Perangkat Daerah (SKPD). Hence,
this research is developed based on interpretive paradigm. The approach and technique
of phenomenology analysis used to explore comprehensive meaning of composition of
local government budgeting process. The result of this research are format and technical
composition of local government budgeting process have already referred to newest
policy (Permendagri No. 13 Tahun 2006), but the idealism of performance budgeting is
not yet achieved. The less effective and less comprehensive socialization becomes one
of the cause. Although, there is no fundamental change, but there are some changes
upon the view on budget. In the Future, a comprehensive and continuous socialization
need to be performed for all government employees and society to improve awareness
and understanding on the performance budgeting.
Key Words: Composition of local government budgeting process, phenomenology,
performance budgeting

38

ASPP-04
PENGARUH PERTUMBUHAN EKONOMI, PENDAPATAN ASLI DAERAH,
DAN DANA ALOKASI UMUM TERHADAP PENGALOKASIAN ANGGARAN
BELANJA MODAL
Darwanto
Yulia Yustikasari
UNIVERSITAS GADJAH MADA JOGJAKARTA
ABSTRACT
This research aims to give empirical evidence and examines the effect of
economic growth, pendapatan asli daerah (PAD), dana alokasi umum / general budget
(DAU) on capital expenditure (belanja modal) by considering pooled data. The
research objects are Regency / Municipality of Java Island. The data used in this
research taken from 2004-2005 and Regency / Munificipality Governments recorded in
table of General Budget Calucalation (perhitungan Dana Alokasi Umum) issued by
Bapekki Departemen Keuangan.
The analysis found that PAD and DAU have effect on capital expenditure
(belanja modal). It means local government was able to to predict capital expenditure
based on PAD and DAU. Next analysis showed show that economic growth has no
effect on capital expenditure (belanja modal).
Keywords: APBD, capital expenditure, agency theory

39

ASPP-05
DESENTRALISASI DAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL
MODERATING DALAM HUBUNGAN ANTARA PARTISIPASI PENYUSUNAN
ANGGARAN DAN KINERJA MANAJERIAL
Wahyudin Nor
UNIVERSITAS PALANGKA RAYA
ABSTRACT
The relationship between budget participation and managerial performance has
been attracting researchers attention. However, the result of previous studies on
relationship between budget participation and managerial performance has been often
contradictory. One way to reconcile these conflicting result is to investigate the
hypothesized relationship utilizing a contingency approach (Govindarajan, 1986a).
The purpose of this reseach is to examine the existing relationship between
budget participation and managerial performance. Empirically examined whether
decentralisation and style of leadership are moderating variable that influence the
relationship between budget participation and managerial performance. The sample of
this research are taken from hybrid public sector organization population in Yogyakarta.
From 350 sent questionnaire, there are 112 respondent than send their answer back.
Only 101 questinnaire that fulfill the requierements to be processed in final analysis.
The empirical result using simple regression show that budget participation
influence the managerial performance. But empirically result using residual approach
show that a fit between budget participation with contingent factor (decentralisation and
style of leadership) does not effect managerial performance significantly.
Key Words: Budget Participation, Managerial Performance, Desentralization and Style
of Leadership

40

ASPP-06
AKUNTABILITAS, PARTISIPASI MASYARAKAT, DAN TRANSPARANSI
KEBIJAKAN PUBLIK SEBAGAI PEMODERATING HUBUNGAN
PENGETAHUAN DEWAN TENTANG ANGGARAN DAN PENGAWASAN
KEUANGAN DAERAH (APBD)
Isma Coryanata
UNIVERSITAS BENGKULU
ABSTRACT
This study examined influence of accountability, public participation, and public policy
transparency on the relationship between budgeting knowledge and budgeting control.
The study sample was from kota Bengkulu. Thirty legislative participated in this study.
Hypothesis are tasted empirically used regression.The result of study indicated that,
first, budgeting knowledge are statically significant, positive coefficient indicated that
high budgeting knowledge so high budgeting control. Second, all moderating variables
were accountability, public participation, and public policy transparency had the
relationship between budgeting knowledge and budgeting control. Therefore this study
sported anothetr studies before.
Key word:

Accoutability, Public Participation, Public Policy, Transparancy,


Budgeting Knowledge, Budgeting Control

41

ASPP-07
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP
KINERJA APARAT PEMERINTAH DAERAH: BUDAYA ORGANISASI DAN
KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING
Bambang Sardjito
Osmad Muthaher
UNIVERSITAS ISLAM SULTAN AGUNG
ABSTRACT
The research explan the effect of budget participation toward managerial
performance both on directly and non directly, by examining organizational culture
(people orinted and job oriented) and commitment organizational with serves as
moderating variables.
The research samples are selected by using census method were 150 manager in
the special district of Semarang. The data were collected at questionare a cross mail
survey. The test of contingency variables (organizational culture and commitment
organizational) by using interaction approach
The result of the research were consistence with proxy research, which showed
that budget participation had direct effect on managerial performance. Furthemore, the
findings supported the research hypothesis that the higher degree of fit between budget
partipation and the organizational culture people oriented the higher managerial
performance. Other results of this research found that commitment organizational
moderate the effect of budget participation toward managerial performance
Key Words: Budget participation, organizational culture, commitmen organizational,
managerial performance in the special district of Semarang

42

ASPP-08
FENOMENA FLYPAPER EFFECT PADA KINERJA KEUANGAN
PEMERINTAH DAERAH KOTA DAN KABUPAYEN DI INDONESIA
Haryo Kuncoro
UNIVERSITAS NEGERI JAKARTA
ABSTRACT
The main problem of this research was to analyze the local government response
to the intergovernmental transfer. The main objective of this research was to get a
deeper analytical about the contribution of the intergovernmental transfer on the local
own revenue, operating and capital expenditures in the case of district municipality
government in Indonesia over the period 1988-2003
Using the simulation equation system, we concluded that the intergovernmental
stimulate the increase of the local government expenditures larger than that of the local
government revenue (flypaper effect). It seems that dependency of local government
onto the inter government transfer will be worse. The local government in the long run
tend to use the external borrowing to finance the increase of their expenditures. Those
the result above suggest that the distribution of intergovernmental transfer among region
should consider the local tax effort, and the service minimum standard plays an
important role to achieve the expenditure efficiency.

43

ASPP-09
PETA KEMAMPUAN KEUANGAN DAERAH SESUDAH OTONOMI DAERAH
: APAKAH MENGALAMI PERGESERAN?
(STUDI PADA KABUPATEN DAN KOTA SE JAWA-BALI)
Wirawan Setiaji
Ptiyo Hari Adi
UNIVERSITAS KRISTEN SATYA WACANA
ABSTRACT
Regional autonomy implementation gives large opportunity for regions to
improve their own financial performance. Regions have authority to manage and
optimize their own local resources. But, unfortunately, the regional autonomy started
when regions had difference of readiness facing the era because of the impact of
monetary crisis.
The objective of the research is to find the map of the regional financial
performance before and after the regional autonomy. The regions with good financial
performance before the era are indicated have better readiness than the others. It is also
indicated that the regions will have better financial performance during the regional
autonomy. The indicators used to find the map are the share of regional own revenue to
regional expenditure and the growth of regional own revenue. The sample of the
research used are the regions (kabupaten/kota) in Java and Bali , which the data used
during the year 1999 until 2004.
The result shows that the share of regional own revenue to regional expenditure
during autonomy era have no improvement, not better than the one before the era. The
regions still have strong dependence on the central government. But conversely, the
growth of the regional own revenues during autonomy have positive difference than
before.
Keyword: regional Autonomy, Financial Performance, Share of Regional Own Revenue
and Growth of Regional Own Revenue

44

ASPP-10
PENGARUH PARTISIPASI MASYARAKAT DAN TRANSPARANSI
KEBIJAKAN PUBLIK TERHADAP HUBUNGAN ANTARA PENGETAHUAN
DEWAN TENTANG ANGGARAN DENGAN PENGAWASAN KEUANGAN
DAERAH (APBD)
(STUDY EMPIRIS DI PROVINSI PAPUA)
Simson Werimon
UNIVERSITAS PAPUA
Imam Ghozali
Mohamad.Nazir
UNIVERSITAS DIPONEGORO SEMARANG
ABSTRAK
Tujuan penelitian ini adalah menguji pengaruh partisipasi masyarakat dan
transparansi kebijakan publik terhadap hubungan antara pengetahuan Dewan tentang
anggaran dengan pengawasan keuangan daerah (APBD), yang di moderasi oleh
Partisipasi masyarakat dan transparansi kebijakan publik. Variabel independen dalam
penelitian ini adalah pengetahuan Dewan tentang anggaran dan variable dependennya
adalah pengawasan keuangan daerah (APBD).
Sampel dalam penelitian ini adalah anggota Dewan Perwakilan Rakyat Daerah
(DPRD) se-Provinsi Papua peroide 1999-2009, diperoleh dengan menggunakan tekhnik
Purpose Random Sampling. Jumlah Responden dalam penelitian ini adalah sebanyak
313. Pengumpulan data dilakukan dengan cara survei langsung pada wilayah yang dapat
dijangkau dan mail survei serta kontak person secara khusus pada wilayah tidak dapat
dijangkau. Pengujian hipotesis diuji secara empiris dengan menggunakan multiple
regression untuk masing-masing sample.
Hasil penelitian menunjukkan bahwa pertama, terdapat hubungan yang positif
signifikan antara variabel pengetahuan dengan pengawasan keuangan daerah (APBD)
pada level (p value) 0.018. Kedua interaksi antara pengetahuan dewan tentang
anggaran dengan partisipasi masyarakat berpengaruh negatif signifikan terhadap
pengawasan Keuangan Daerah (APBD) dengan melihat nilai signifikansinya (p value)
sebesar = 0,03 dengan koefisien regresinya bernilai -2,403, ketiga interaksi antara
pengetahuan dewan tentang anggaran dengan transparansi kebijakan publik tidak
berpengaruh positif signifikan terhadap pengawasan APBD dengan melihat nilai
signifikansinya (p value) sebesar = 0,266, ke empat interaksi antara pengetahuan dewan
tentang anggaran dengan partisipasi masyarakat dan transparansi kebijakan publik tidak
berpengaruh positif signifikan terhadap pengawasan APBD dengan melihat nilai
signifikansinya (p value) sebesar = 0,266.
Kata Kunci : Partisipasi masyarakat, Transparansi kebijakan publik, pengetahuan
anggaran, pengawasan keuangan daerah (APBD).

45

ASPP-11
PENGARUH PERSONAL BACKGROUND, POLITICAL BACKGROUND DAN
PENGETAHUAN DEWAN TENTANG ANGGARAN TERHADAP PERAN
DPRD DALAM PENGAWASAN KEUANGAN DAERAH (STUDI KASUS DI
KARESIDENAN SURAKARTA DAN DAERAH ISTIMEWA YOGYAKARTA
TAHUN 2006)
Jaka Winarna
Sri Murni
FAKULTAS EKONOMI UNS
ABSTRACT
This research aim to examine the influence of personal background, political
background, and council budget knowledge towards the role of DPRD on region
financial control. This research is motivated by the fact that individual background will
effect to individual behavior on political activity.
Dependent variables in this research are personal background, political
background, and council budget knowledge towards the role of DPRD on region
financial control. Independent variables are the role of DPRD on region financial
control in planning, implementing, and responsibility steps.
The data in this research consist of primary data that taken from questionaires
distributed directly to respondents. The collected are from 85 respondents that Financial
Commission and Budget Commitee members of DPRD at ex Surakarta Residence and
Yogyakarta. Hipothesis of this research are examine by using Multivariate Analysis of
Variances (MANOVA).
The result of this research in general shows that personal background, and
political background have no significant influence towards the role of DPRD on region
financial control. But the council budget knowledge have significant influence towards
the role of DPRD on region financial control.
Keywords : personal background, political background, council budget knowledge, the
role of DPRD, region financial control

46

ASPP-12
ANALISIS KINERJA RUMAH SAKIT DAERAH DENGAN PENDEKATAN
BALANCED SCORECARD BERDASARKAN KOMITMEN ORGANISASI,
PENGENDALIAN INTERN DAN PENERAPAN PRINSIP-PRINSIP GOOD
CORPORATE GOVERNANCE (GCG)
(Survei Pada Rumah Sakit Daerah di Jawa Timur).
Prasetyono
Nurul Kompyurini
UNIVERSITAS TRUNOJOYO

ABSTRACT
The purpose of this research are to study and analyze the influence of
organizational commitment, internal audit and implementation good corporate
governance principles toward regional hospital performance simultaneously and
partially. The method of this researh is description and explanatory survey. The units
analysis are regional hospital in east java. The data collecting was carrid out by
spreading quetionnaires to regional hospital managers. The technical method of simple
random sampling. The tool of analyze is path analysis
The result on this research and hypothesis testing show that: (1) there is
correlation among organizational commitment and internal audit in moderate category;
(2) simultaneously, organizational commitment, internal audit and implementation good
corporate governance principles had significant influence to regional hospital
performance; (3) partially, organizational commitment, internal audit and
implementation good corporate governance principles had positive influence but not
significant to regional hospital performance.
Key Words: Organizational commitment, Internal Audit, Good Corporate Governance
and organizational Performance

47

ASPP-13
FAKTOR KEPRILAKUAN ORGANISASI DALAM IMPLEMENTASI
SISTEM AKUNTANSI KEUANGAN DAERAH
(Studi Empiris pada Pemerintah Kabupaten dan Kota di Jawa Tengah dan
Daerah Istimewa Yogyakarta)
Lyna Latifah, Arifin Sabeni
UNIVERSITAS DIPONEGORO
ABSTRACT
This study examines the role conflict and organizational factors in Government
Financial Accounting System (Sistem Akuntansi Keuangan Daerah) implementation. It
is argued that attention to organitational factor enhance cognitif conflict that is then
conflict associated with successful Government Financial Accounting System
implementation, specifically the usefulness of Government Financial Accounting
System for transparancy, eficiency and accountability. Lack of attention to these factors
generates affective conflict that is associated with less successful implementation.
Data were collected from 138 officers of local government in Central Java and
Yogyakarta province. The data then analyzed using Path Analysis with AMOS 4.01
software.
Result of an empirical study of 138 respondens indicated that organitational
factor such as top support have a significant positive influence on Government
Financial Accounting System implementation. However, it shows that organizational
factors such training and clarity objective does not have a significant positive influence
on Government Financial Accounting System implementation. We also find attention to
organitational factor enhance cognitive conflict and afective conflict that is then
conflict associated with successful Government Financial Accounting System
implementation does not have significant associations.
Keywords : organizational factors (training, clarity of objective and management
support), the role conflict (cognitive conflict and affective conflict) and
Government Financial Accounting System implementation.

48

ASPP-14
EXPECTATION GAP ANTARA PEMAKAI LAPORAN KEUANGAN DAN
AUDITOR PEMERINTAH
Retno Yulianti
Jaka Winarna
Doddy Setiawan
UNIVERSITAS SEBELAS MARET
ABSTRACT
The objective of this research is to find out the existence of expectation gap in public
sector. The hypotheses in this research are there is an expectation gap between
governmental financial statement users and governmental auditors about auditors role
and responsibility. This research used two respondent groups; governmental financial
statement users and governmental auditors. The governmental financial statement users
consist of DPRDs members and BPKDs employees, whereas the governmental
auditors consist of BPKs members in Yogyakarta. The result of data analysis can be
summarized that there are expectation gap between governmental financial statement
users and governmental auditors about auditors role and responsibility. The result of
data analysis in each factors show that there are no excpectation gap between
governmental financial statement users and governmental auditors about auditors role
and responsibility for: (1). Detecting and reporting of fraud, and (2) maintaining the
independency, and there are expectation gap between government financial statement
users and government auditors about (1) communicating the result of audit auditors
role and (2) responsibility for improving audit effectiveness.
Keywords: Expectation Gap, governmental Financial Statement Users, Governmental
Auditors.

49

ASPP-15
HUBUNGAN ANTARA DANA ALOKASI UMUM, BELANJA MODAL,
PENDAPATAN ASLI DAERAH, DAN PENDAPATAN PER KAPITA
David Harianto
Ptiyo Hari Adi
UNIVERSITAS KRISTEN SATYA WACANA
ABSTRACT
The impact of decentralization fiscal of local government is expected to increase
the level of local autonomy in fulfilling its needs, but the central government can not be
disinterested in overcoming the gap of fund requirement for the local government by
giving General Allocation Fund (Dana Alokasi Umum/DAU) that can be used freely by
the local government. In order to increase the level of local autonomy, the local
government is expected to raise the allocation of capital expenditure. The fulfillment of
the public needs can increase the citizens income and impact to the improvement of
Own Revenues (PAD) and Income Per Capital.
The purpose of the research is find the relationship of General Allocation Fund,
Capital Expenditure, Own Revenue, and Income Per capita in regions/municipals in
Java and Bali. This research uses Structural Equation Modeling Test to see the
relationship between variables.
The result shows that variable of General Allocation Fund is positively related to
Capital Expenditure, Capital Expenditure is positively related to Own Revenues (PAD)
Capital Expenditure is negatively related to Income Per Capita, and Local Government
Original Receipt is positively related to Income Per Capita.
Keyword : General Allocation Fund (DAU), Capital Expenditure, Own Revenues
(PAD), Income per Capita.

50

ASPP-16
KAJIAN EMPIRIS TENTANG KEPATUHAN WAJIB PAJAK BADAN DI
PERUSAHAAN INDUSTRI PENGOLAHAN DI SURABAYA
Elia Mustikasari
UNIVERSITAS AIRLANGGA SURABAYA
ABSTRACT
This study was conducted to investigate corporate tax non compliance behavior,
especially large and medium size manufacturing industry in Surabaya, East Java.
Research design is survey research using questionnaire as instrument. The respondents
of the study are tax professionals who have at least 1 year experience as tax professional
in the manufacturing industry. Two hundred and thirty three tax professionals of 124
corporates participated in this study. The data was analysed using Structural Equation
Modeling (SEM) with Amos version 5.
The findings of this study show that, the effect of: (1) attitude toward non
compliance behavior on tax professional intention is positive and significant; (2)
subjective norm on tax professional intention is negative and significant; (3) moral
obligation on tax professional intention is negative and significant; (4) perceived
behavioral control on tax professional intention is positive and significant; (5)
perceived behavioral control on corporate tax non compliance is negative and
significant; (6) tax professional intention on corporate tax non compliance is positive
and significant; (7) perceived corporate financial condition on corporate tax non
compliance is negative and significant; (8) perceived corporate facilities on corporate
tax non compliance is negative and significant; and (9) perceived organizational climate
on corporate tax non compliance is negative and significant.
Keywords: attitude toward non compliance behavior, subjective norm, moral
obligation, perceived behavioral control, tax professional intention,
perceived corporate financial condition, perceived corporate facilities,
perceived organizational climate, corporate tax non compliance.

51

D. Sistem Informasi

52

SI-01
ANALISIS KOMPARASI ANTARA MODEL CONCERN FOR INFORMATION
PRIVACY DAN MODEL INTERNET USERS INFORMATION PRIVACY
CONCERN: KONSEKUENSI UNTUK PROSES PENYELARASAN
MANAJEMEN DATABASE DI INDONESIA
(STUDI EMPIRIS DI JOGYAKARTA)
Sumiyana
FAKULTAS EKONOMI, UNIVERSITAS GADJAH MADA
ABSTRACT
This research compares two models in information privacy domain. The research
intends to find a refined model for database management systems in Indonesia. The first
model is Concern for Information Privacy (CFIP) and the second model is Internet
Users Information Privacy Concern (IUIPC). The reseach find that both modelsare not
fit for Indonesian users. This study finds empirical evidence that CFIP has medium-fit
level and IUIPC has lower-fit level. Therefore, this study concludes that IT managers
should concern to all of the relevant dimensons.
Consequently, this research provides a new model that is the most suitable
for Indonesian users. The new model is called as IndIPC which combines the two
models and eliminated the irrelevant dimensions. The new model suggests that two out
of five dimensions affects behavioral intention. It means that Indonesian users prefer to
present their personal information privacy without considering control and anxiety. In
addition, the study does not find that trusting belief mediates nor internenes the direct
relationship between personal information privacy and the behavioral intentions.
Finally, this research infers that contingent situations of Indonesian users have
consequences on the aligment process of database management in the Indonesian firms.
Keywords: information privacy, privacy concern, structural equation
modeling, nomological validity

53

SI-02
PENGARUH INFORMATION TECHNOLOGY RELATEDNESS TERHADAP
KINERJA PERUSAHAAN DENGAN KNOWLEDGE MANAGEMENT
CAPABILITY SEBAGAI VARIABEL INTERVENING
(KAJIAN EMPIRIS PADA PERUSAHAAN PERBANKAN DI JAWA TENGAH)
Baiq Anggun Hilendry Lestari
Zulaikha
UNIVERSITAS MATARAM
ABSTRACT
Prior research stated that there are relationship between information technology
and corporate performance, but another research stated that there are not relationship
between information technology and corporate performance. Most studies have
overlooked important intermediate organizational capabilities that mediate the
relationship between information technology and corporate performance such as
knowledge management capability. Recent research interest in the knowledge
management phenomenon indicates that knowledge management capability could be
mediator between information technology and corporate performance. Research gap
motivated to examine the effects of information technology relatedness on corporate
performance through the mediation of knowledge management capability.
The current study hypothesizes that complementarity of four dimensions of
information technology relatedness is positively effect on cross-unit knowledge
management capability of a multibusiness firm and complementarity of product
knowledge management capability, customer knowledge management capability, and
managerial knowledge management capability has a positive effect on corporate
performance of a multibusiness firm. A survey was mailed (520 questioner) to general
banks in central Java that proxied by information technology manager and business
manager as research sample. The response rate indicated 27,3% with 142 respondent.
To examine hypothesized used Structural Equation Model with AMOS program.
The result indicated that, as hypothesized, information technology relatedness
has a significant effect on the knowledge management capability and knowledge
management capability, in turn, has significant effects on corporate performance of
multibusiness firm, so that information technology relatedness has significant indirect
effects on corporate performace through the mediation of knowledge management
capability.
Keywords: Information Technology Relatedness, Knowledge Management Capability,
Corporate Performance

54

SI-03

Mekanisme Alih Pengetahuan Anggota Tim Manajemen Atas dan


Eksekutif STI: Menuju Keselarasan Sistem Informasi Strategik
Asty Almaida, SE, M.Si
UNIVERSITAS HASANUDDIN
DR. Sony Warsono, MAFIS
UNIVERSITAS GAJAH MADA
ABSTRACT
Tujuan penelitian ini adalah untuk menguji pengaruh alih pengetahuan anggota Tim
Manajemen Atas (TMT) dan eksekutif Sistem Teknologi Informasi (STI) pada
keselarasan Sistem Teknologi Informasi-Strategik (SIS) dan kemudian menguji faktorfaktor yang mendorong terjadinya alih pengetahuan yang efektif. Berdasarkan tinjauan
literatur alih pengetahuan, sistem informasi dan strategi penelitian ini mengajukan
hambatan pengetahuan, motivasi, dan iklim organisasi sebagai antiseden utama alih
pengetahuan. Model penelitian diuji secara kuantitatif melalui survei lapangan pada 124
pasangan serasi TMT/eksekutif STI menggunakan model persamaan struktural dengan
perangkat lunak LISREL. Hasil penelitian memperlihatkan pentingnya alih pengetahuan
pada keselarasan SIS, demikian juga untuk ketiga antiseden alih pengetahuan. Analisi
penelitian ini mendukung 9 dari 11 hipotesis yang diajukan juga memberikan kontribusi
baru berupa munculnya pengaruh langsung antiseden alih pengetahuan (kemampuan
mengabsorbsi, ambiguitas kausal dan afiliasi) yang diharapkan dapat dijadikan arahan
bagi penelitian selanjutnya.Bertentangan dengan pendapat umum yang menyatakan
faktor motivasi merupakan faktor yang paling berpengaruh pada alih pengetahuan, hasil
penelitian ini memperlihatkan hambatan terbesar alih pengetahuan adalah terkait dengan
pengetahuan itu sendiri. Analisis penelitian ini Kenyataan akan pentingnya STI dalam
bisnis dan seringkali berkontribusi secara strategis, penelitian ini memberikan implikasi
bagi pengembangan teori dan praktis
Kata Kunci:

Eksekutif STI, anggota Tim Manajemen Atas, Alih Pengetahuan,


Keselarasan SIS, Sistem Informasi, Persamaan Model Struktural,
LISREL

55

SI-04
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT
PEMANFAATAN SISTEM INFORMASI DAN
PENGGUNAAN SISTEM INFORMASI
(Studi Empiris Pada Perusahaan Manufaktur di Bursa Efek Jakarta)
Rini Handayani
STIE ATMA BHAKTI SURAKARTA
ABSTRACT
The objectives of the research are to examine some factors that influence
intention of utilization of information system and information system usage. The study
is based on the model proposed by Venkatesh et al.,(2003). This study used data that
obtained from individual perception of information sistem user in manufacture company
that have losted at Bursa Efek Jakarta. Data gathered from mail survey. Three hundred
questionnaires have sent to companies, 83 questionnaires were returned, and only 60
questionnaires can be used. The data were analyzed by using multiple regression by
SPSS 11.5 software.
Study results show that performance expectancy, effort expectancy and social
factor are significant positive influence to intention of information system. Facilitating
conditions give significant positive influence to information system usage and intention
of information system is insignificant positive influence to information system usage.
Keywords : performance expectancy, effort expectancy, social factor, facilitating
conditions, intention of information system, information system usage.

56

SI-05
PENGUJIAN MODEL DELONE AND MCLEAN DALAM PENGEMBANGAN
SISTEM INFORMASI MANAJEMEN (KAJIAN SEBUAH KASUS)
Dody Radityo
Zulaikha
UNIVERSITAS DIPONEGORO
ABSTRACT
DeLone and McLean (1992) model of information system success has much adopted
by information researchers to test information success model. This study is purposed
to adopt DeLone and McLean model to test the relationship of antecedents (system
quality, information quality), and the consequences (individual impact and
organizational impact) of the information success (user satisfaction, intended to use).
There were 150 responden participated in this study. Data were collected by surveys
and analized by Structural Equatin Model. The results show that of the eight
hypothesized relationships tested, two were found to be significant, and the remainder
(six relationships) were not significant. The model provided strong support for the
influence of intended use on the individual impact, and the individual impact
influenced on the organizational impact. On the other hand, system quality and
information quality did not influence on the user satisfaction. Furthermore, the user
satisfaction did not influene on the individual impact. Further research is required to
improve model and sampling methods. The limitation and the discuss is also supported.
Key words: informatin success,
quality, dan information quality.

individual impact, organizational impact, system

57

E. Auditing dan
Etika Profesi

58

AU-01
GOOD CORPORATE GOVERNANCE DAN KINERJA BUMN DI INDONESIA:
ASPEK AUDIT MANAJEMEN DAN PENGENDALIAN INTERN SEBAGAI
VARIABEL EKSOGEN SERTA TINJAUANNYA PADA JENIS PERUSAHAAN
Suryo Pratolo
FE-UNIVERSITAS MUHAMMADIYAH YOGYAKARTA
ABSTRACT
Base on Indonesian Act no. 19/2003, company performance and good
corporate governance of the stated owned enterprise (SOE) are the important aspect.
Base on the former research, literature studies, and Indonesian SOEs phenomena,
researcher choose management audit and internal control as exogenous variables
influenced good corporate governance principles application and
company
performance. The company type as proxy of environmental aspect in internal control is
used to differentiate company performance and good corporate governance level.
Using path analyses technique, the research summary are: there is a relationship
between management audit and internal control; directly, management audit and
internal control influence good corporate governance principles application partially
and simultaneously; directly, management audit, internal control, and good corporate
governance principles application influence company performance; indirectly,
management audit and internal control influence company performance through good
corporate governance principles application; there are no defferences in company
performance and good corporate governance level base on company type. Other
research resulted outcome is that internal control has the highest influence on good
corporate governance principles application and company performance.
Keywords: management audit, internal control, good corporate governance, company
performance, company type

59

AU-02
UPAYA MENINGKATKAN KUALITAS PERTIMBANGAN AUDIT MELALUI
SELF REVIEW: KASUS GOING CONCERN PERUSAHAAN
I Wayan Suartana
UNIVERSITAS UDAYANA BALI
ABSTRACT
Judgment quality is independent of outcomes. In an uncertain environment a bad
outcome may result even though the judgment process was good in the sense that all
relevant information was properly considered (Kennedy, 1993).
Hogart and Einhorn (1992) proposed and tested a descriptive model of belief
adjustment. They posited that individuals are sequential processors of information who
employ an anchoring and adjustment strategy to incorporate new evidence in an
evaluation task. One important prediction of the model is that order in which a short
series of complex, mixed evidence is evaluated leads to a efek kekinian. Issues in
debiasing efek kekinian in an audit environment have been investigated by little
researchers. This is necessary because the use of disproportional heuristic in decision
making will lead towards an error.
This study proposed self review as the debiasing mechanisms that can reduce the efek
kekinian and improve judgment quality. This study found the self review mechanism
significantly reduced errors in the evaluation of going concern.
Key Words: efek kekinian, debiasing, self review, and going concern judgment

60

AU-03
KONSENTRASI PASAR AUDIT DI INDONESIA
(ANALISIS EMPIRIS DI PASAR MODAL INDONESIA)
Zef Arfiansyah
PUSAT PEMBINAAN AKUNTAN DAN JASA PENILAI-DEPKEU
Sylvia Veronica Siregar
PASCASARJANA ILMU AKUNTANSI FEUI
ABSTRACT
The objective of this study is to examine the impact audit firm rotation
regulation on audit market concentration and structure. The data used in this study
consisted of public listed companies in Jakarta Stock Exchange from 2000 to 2005.
Degree of concentration was measured using Concentration Ratio and Herfindahl Index,
based on number of audit engagements and total clients assets.
This study finds that by using number of audit, audit firm rotation decreases the
concentration ratios. But different result is found by using clients asset, where audit
firm rotation has no impact on audit market concentration. These results indicate audit
firm rotation just influence firms with small asset to change its audit firm from big audit
firm to the other audit firm. Whereas, firms with large asset entities still have
preference to use big audit firms.
This study also finds that audit firm rotation change audit market structure. The
audit market structure in Indonesia has changed from dominant firm to oligopoly for the
yers 2000 to 2005.
Keywords:
structure

audit firm rotation, degree of concentration, concentration, market

61

AU-04
INVESTIGASI TEKANAN PENGARUH SOSIAL DALAM MENJELASKAN
HUBUNGAN KOMITMEN DAN MORAL REASONING TERHADAP
KEPUTUSAN AUDITOR
Faisal
UNIVERSITAS DIPONEGORO
This research examines whether social influence pressure within the accounting
firm affect auditors willingness to sign of on financial statement that are materially
misstated. This paper also examines the effects of organizational commitment,
professional commitment, and moral reasoning as variables that may impact individual
responses to social influence pressures. A samples 92 students from Pendidikan Profesi
Akuntansi (PPA) participated in a between subjects experiment.
The results support the hypothesis that obedience and conformity pressure
significantly increased auditors willingness to sign of on account balance that was
materially misstated. The results also support that professional commitment does not
have effect to auditors decision under social influence pressure.
Key word: Social influence pressure, commitment, moral reasoning, experiment.

62

AU-05
LOCUS OF CONTROL SEBAGAI ANTESEDEN HUBUNGAN KINERJA
PEGAWAI DAN PENERIMAAN PERILAKU DISFUNGSIONAL AUDIT
(Studi pada auditor pemerintah yang bekerja pada BPKP
di Jawa Tengah dan DIY)
Dra. Indri Kartika, M.Si, Akt
Provita Wijayanti, SE
DOSEN FAKULTAS EKONOMI UNISSULA, SEMARANG
ABSTRACT
This research investigate the influence of performance on its acceptance of
dysfunctional audit behavior with anteseden locus of control. Issue of this research are
many corruption that happen in goverment specially in Central Java and DIY.
Sample in this study consists of auditors that works in Central Javas and DIYs
BPKP in 2007. Sample consists of 140 auditors with convenience sampling method.
Hypoteses are examined by using Partial Least Square (PLS).
The results of empirical tests indicate that locus of control as an anteseden
variable of influence performance on its acceptance of dysfunctional audit behavior.
The results indicate that auditors individual characteristics influence of their
performance. The willingness acceptance of dysfunctional audit behavior indicate that
actual auditors dysfunctional behavior.
Keywords: locus of control, performance, audit disfunctional behavior.

63

AU-06
PENGARUH GENDER, TEKANAN KETAATAN, DAN KOMPLEKSITAS
TUGAS TERHADAP AUDIT JUDGMENT
Siti Jamilah
UNIVERSITAS BRAWIJAYA MALANG
Zaenal Fanani
UNIVERSITAS AIRLANGGA SURABAYA
Grahita Chandrarin
UNIVERSITAS MERDEKA MALANG
ABSTRACT
This research was aimed to examine and to obtain empirical evidents on effects of
gender, obedience pressure, and task complexity toward audit judgment taken by
auditor. This research was carried out at the East Java Province with respondent from
auditor at the East Java Public Accountant Offices. The sampling was conducted by
purposive sampling technique, by criteria listed respondent on Directory of Public
Accountant published by IAI in 2003, auditor at the East Java Public Accountant
Offices and level of auditor senior and junior. Collecting data was conducted by
questionnaire distributed as much 150, however only 47 questionnaires replayed. Data
analysis used dual regression linear method. The result of research showed that gender
and task complexity didnt significantly affect audit judgment, but obedience pressure
significantly affect audit judgment.
Key Words : gender, obedience pressure, task complexity, audit judgment

64

AU-07
ASSESSING GOING CONCERN OPINION: A STUDY BASED ON FINANCIAL
AND NON-FINANCIAL INFORMATIONS
(Empirical Evidence of Indonesian Banking Firms Listed on JSX and SSX)
Puji Rahayu, SE, MSi, Akt.
UNIVERSITY OF PERSADA INDONESIA (UPI) YAI, JAKARTA
ABSTRACT
The primary aim of this study is to investigate the usefulness of financial and
non-financial informations for assessing going-concern to predict the issuance of
going-concern opinion. Financial informations proxied by financial ratios of Liquidity,
Profitability, and Solvability. Liquidity measured by Quick Ratio (QR) and Banking
Ratio (BR), Profitability measured by Return on Assets (ROA), Solvability measured by
Capital Adequacy Ratio (CAR). The variables of non-financial informations proxied by
the affiliation of Independent Commissioners with Audit Committee (AFFILIATION),
the auditor opinion from the previous year (PRIOR OPINION), and the reputation of
CPA Firms (AUDITOR REPUTATION).
The samples for this study are private commercial banks listed in JSX (Jakarta
Stock Exchanges) and SSX (Surabaya Stock Exchanges) for the year 2000 to 2005.
There are 90 samples which are collected by unbalanced pool data method and the
samples are selected with purposive random sampling method. Binary Logistic
Regression SPSS version 13 tool used as aim for analyzing.
The results show that financial variables (Liquidity, Profitability, and
Solvability) are not effective for assessing going-concern to predict the issuances of
going-concern opinion. Both of Descriptive Statistics and Logistic Regression show that
all the financial variables are not significant. These results probably related with the
findings of the classification of unqualified opinions with explanatory paragraph.
Based on the data of the samples who have unqualified opinions with explanatory
paragraph (67 samples), this study found that the auditors doubt about the clients
ability to continue as going-concern is not specific because of the financial ratios.
Mostly the doubting influenced by the global factors such the ability of the client to
continue as going-concern (GC) and the impact of unfavourable Economic Crisis in
Indonesia (EC). The results of Logistic Regression show only PRIOR OPINION and
AUDITOR REPUTATION as significant variables for assessing going-concern to
predict the issuances of going-concern opinion. In contrast, the variable of
AFFILIATION is not significant for assessing going-concern. This result probably as
the consequence of the Indonesian regulation of the existence Independent
Commissaries and Audit Committee as a mandatory regulation only started in 2004.
Key words: Going-Concern, Financial Ratios, Affiliation, Prior Opinion, Auditor
Reputation, Logistic Regressions

65

AU-08
PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP KUALITAS
AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI
M. Nizarul Alim
UNIVERSITAS TRUNOJOYO BANGKALAN
Trisni Hapsari
Liliek Purwanti
UNIVERSITAS BRAWIJAYA MALANG

ABSTRACT
Auditor profession have come to society focus in the last few years, start from
case of Enron in America up to case of PT Telkom,Tbk in Indonesia make auditor
credibility progressively questioned. Thats possibly related to independency and
competency of auditor. Auditor competency and independency will relate to the ethics.
Therefore, this research adopt contingency framework to evaluate the relation of
competency and independency to the quality of audit and also want to know the impact
of moderating variable (auditor ethics) to competency, audit quality and independency,
considering some years lately frequent auditor profession related to various scandal
befalling big companies.
Population in this research is entire auditor exist in East Java region, as according
to list in Directory Office Public Accountant 2006, amounting to 53. This research use
sampling random simple where conducted by determination of sample counted 5 auditor
people to every KAP, so that the amount of sample is 215 respondents. 220 research
questioners delivered directly through mail posting and returned was 75 questioners or
34%. The research hypothesis conducted by implementing analyzes interactions way
two moderate regression.
The result indicates that independency and competency effected audit quality
significantly. This research found evidence that interaction between auditor ethics and
competency do not have significantly effect to the audit quality. Future research
expected can extend survey area coverage, categorize research object, and include
behavioral variable and also factor of conditional other as moderating variable,
influencing independency and competency and also the quality of audit.
Keyword: competency, Independency, Ethics, Quality of Audit.

66

AU-09
ANALISIS PENGARUH INDEPENDENSI, MEKANISME CORPORATE
GOVERNANCE, DAN KUALITAS AUDIT TERHADAP INTEGRITAS
LAPORAN KEUANGAN
Susiana
Arleen Herawaty
TRISAKTI SCHOOL OF MANAGEMENT

ABSTRACT
Auditors facing dilemmas in running professional job responsibilities to the company,
community and stakeholders. This study mixed the factors from management and
auditor side in analyzing integrity of financial statement. In general, the objective of this
study was to determine whether the auditors independency, good corporate governance,
and audit quality have significant effect to financial statements integrity.
This study used secondary data collected through Indonesian Capital Market Directory
(ICMD) and Jakarta Stock Exchange. Data for this study were audited financial
statements of non-regulated companies from different industry in Indonesia over four
years (2000-2003).
The result indicated that the auditors independency, good corporate governance, and
audit quality have insignificant effect to the financial statements integrity.
Keywords : Auditors independency, corporate governance, audit quality, integrity of
financial statements.

67

AU-10
ANALISIS PENGARUH KUALITAS AUDIT, DEBT DEFAULT
DAN OPINION SHOPPING TERHADAP PENERIMAAN OPINI GOING
CONCERN
Mirna Dyah Praptitorini
Dra. Hj. Indira Januarti, MSi, Akt.
UNIVERSITAS DIPONEGORO
ABSTRACT
The prediction on issuing going concern opinion has been major concern for
auditor or shareholders. Today, auditor responsibility is winding, not only in judging the
financial report or detecting a fraud, but also they have to judge the company ability to
maintain company going concern. That happens because there is demand from the
shareholders to give the early warning information about company prospect that
influence the investing decision of the shareholder. The goals of this research are to
predicting the influence of audit quality, debt default and opinion shopping that exercise
by the company with the chance of receiving going concern audit opinion.
This research use Manufacture Company that listed in Jakarta Stock Exchange
(JSX) between 1997 to 2002 as the sample. This research intended to reveal the trend of
issuing going concern audit opinion during normal and crisis year. The method that
been used to analyses the correlation between variable are logistic regression method
with the using of 2 type of regression: first are the correlation between going concern
audit with the audit quality and debt default and the other is the correlation between
going concern audit with opinion shopping. This regression method refer to the research
that done by Lennox (2002).
From the Result, can be concluded that debt default have the positive correlation
to the receiving of going concern audit opinion. For quality audit that using auditor
specialization proxy, even though the coefficient are the same way with hypothesis, but
significance level is above than 0,05. Opinion shopping indicate the difference way with
hypothesis, this thing could be happened because of the condition in Indonesia are
different with other country, company in other country more likely prefer to replace
their auditor to get good opinion in going concern. But contrary in Indonesia, the things
that happened are in opposite way. The other result from this research is going concern
audit opinion more often happen during normal year (after crisis), this things can occur
because of politics factor on that year (between the year of 2000) not stabile that effect
the economy of Indonesia

Keywords : going concern audit opinion, debt default, opinion shopping,dan industry
specialization

68

AU-11
PENGARUH AKUNTABILITAS DAN PENGETAHUAN TERHADAP
KUALITAS HASIL KERJA AUDITOR
Diani Mardisar
Ria Nelly Sari
UNIVERSITAS RIAU
ABSTRACT
This study examines the effect of accountability and knowledge to auditors
performance (quality of auditors works). It is expected that the degrees of task
complexity (low and high complexity task) has different effect on quality of auditors
work. It is also predicted that knowledge moderate the relationship between
accountability and quality of auditors work. Data for this study was obtained from a
sample of auditors who works for local accounting public firm in Pakanbaru and
Padang. A total of 62 responses (44,29%) was accepted and usedin the analysis. Data is
analized with multiple regression. Result of this study indicate that when task
complexity is low, accountability will effect quality of auditors work, but when task
complexity is high, accountability does not have effect on quality of auditors work. In
addition, when task complexity is high, interaction between accountability and
knowledge has significant influence on quality of auditors work. Suggestion for future
research are also given to address the present studys limitation.
Key word: Accountability, Knowledge, quality of auditors work, Task Complexity

69

F. Pendidikan Akuntansi
(PA)

70

PA-01
MEMBENTUK SOFTSKILL MAHASISWA AKUNTANSI
MELALUI EFFECTIVE TEAM BUILDING DALAM RUANG KELAS:
SEBUAH APLIKASI McGraths Model
Se Tin, S.E., M.Si, Ak
UNIVERSITAS KRISTEN MARANATHA
ABSTRACT
This paper aims to provide guidelines for accounting educators who wish to promote
team-building competencies within group projects. This paper also give the application
how to build effective team in class usage of McGraths model and guidance that
develops by Bryant and Albring (2006). The number of 50 accounting students in
research methodology class of Maranatha Christian University participated in this
application. The project is make a mini research. The results show that the students have
a significant differences in their attitudes and behavior from the experience in the new
team.
Keywords: team building; teams; groups; group projects

71

PA-02
SINKRONISASI KOMPONEN KECERDASAN EMOSIONAL DAN
PENGARUHNYA TERHADAP TINGKAT PEMAHAMAN AKUNTANSI
DALAM SISTEM PENDIDIKAN TINGGI AKUNTANSI
Rissyo Melandy RM, SE
Fitri Widiastuti, SE
Nurna Aziza, SE, M.SI, Ak
UNIVERSITAS BENGKULU
ABSTRACT
This research are to test do emotional intellegence consisting of five component
that is recognition self awareness, self regulation, motivation, empathy, and social skills
have an effect on to storey level understanding of accountancy. This research also aim
to know the relationship between five component emotional quotient in the influence to
storey level understanding of accountancy.
Measuring instrument to measure storey level understanding of accountancy is
average point of accountancy that is PA1, PA2, AKM1, AKM2, AKL1, AKL2, AU1,
AU2 And TA. That Analyzer used is simple linear regression and multiple regression
analysis. Result of analysis express that recognition self awareness, self regulation and
motivation have relationship between emotional quotient component. Beside to the self
awareness, self regulation, motivation, social skill and empathy do not have an effect on
by signifikan.
Many other faktor which influence storey level understanding of accountancy
like mental stress faktor, and etc. Result of this research can give contribution to
university in order to compiling curriculum and can give input to student in order to
developing emotional intellegence and self trust.
Key words : self awareness, self regulation, motivation, empathy, social skills, self trust,
level understanding of accountancy, accounting studied system.

72

PA-03
PERAN PERNYATAAN ORIENTASI TUJUAN (STATE GOAL ORIENTATION)
DALAM PENGAJARAN DIKELAS TERHADAP PROSES PENCAPAIAN
KINERJA MAHASISWA AKUNTANSI DI PERGURUAN TINGGI
Meifida Ilyas
FAK. EKONOMI UNIV. SATYA NEGARA INDONESIA
Yudhi Herliansyah
H Sabarudin Muslim
FAKULTAS EKONOMI UNIV. MERCU BUANA
ABSTRAK
Based on goal orientation theory this research examined the role of state
goal orientation in an integrative model of goal setting and task performance in
accounting class. This model tested in 311 sample students at 2 university and 1 high
school in Jakarta. The methodology used structural equation modeling as it facilitates
the use of manifest and latent variables as well as accommodating the existence of interrelationship among independent variables.
Consistent with the propositions of Kanfer (1990, 1992) and researchs by
Chen, Gully, Ehiteman, and Kilcullen (2000), this research found that the impact of
state goal orientation on performance. All of the Null Hypothesis was rejected at 5%
except second null hypothesis.
Implication of this findings as well as suggestions for future research on
the personality construct of goal orientation in the accounting class are discussed.
Key word : Goal Orientation Theory, Goal Setting, Performance.

73

PA-04
PERBEDAAN PERSEPSI
ANTARA MAHASISWA SENIOR DAN JUNIOR MENGENAI PROFESI
AKUNTAN PADA PROGRAM S-1 REGULER, S-1 EKSTENSI DAN
PROGRAM DIPLOMA3
Yulianti
Fitriany
UNIVERSITAS INDONESIA
ABSTRACT
The purpose of this research is to observe whether there is different perception between
senior students and junior students regarding accounting profession at Regular Program,
Extension Program and Diploma Program. This research shows that at Regular
Program, the senior students perception towards accountant as a profession is lower
than the junior students perception. The same result is also shown at Extension
Program, i.e. the senior students perception towards accountant as a career is lower
than junior students perception. Nevertheless, at Diploma Program, there is no
difference between junior students and senior students perception. The research shows
that the more senior they are (the longer they join the accounting education), the more
they do not like accounting and do not want to have a career as an accountant.

74

PA-05
PENGARUH SOSIOLOGI KRITIS, KREATIFITAS, DAN MENTALITAS
TERHADAP PENDIDIKAN AKUNTANSI
Ardi Hamzah
UNIVERSITAS TRUNOJOYO, MADURA
ABSTRACT
This research aim to test the effect of critical sosiology, creativity, and mentality
on accounting education, simultaneously and partially. The respondents of the research
are accounting students at Trunojoyo University. Purposive sampling technique is
chosen with criteria respondents have done critical sosiology, creativity, and mentality.
Data has gathered by questionnaires and documentation. Data analysis to test hypothesis
is done with multiple linear regression analysis. The result of simultaneously regression
indicate that critical sosiology, creativity, and mentality has significantly effect on
accounting education. For examine of partially regression indicate only creativity that
has significantly effect on accounting education. This shows that creativity still priority
in accounting education than critical sosiology and mentality.
Keywords: critical sosiology, creativity, mentality, accounting education

75

G. Akuntansi Syariah
(AS)

76

AS-01
MENGANGKAT SING LIYAN
UNTUK FORMULASI NILAI TAMBAH SYARIAH
Iwan Triyuwono
UNIVERSITAS BRAWIJAYA
ABSTRACT
This study attempts to formulate Shariah value-added as consequence of adopting
Shariah Enterprise Theory (SET) as a basic theory of Shariah Accounting. The issue
emerges as a result of a conflicting idea of whether Shariah accounting utilizes SET or
Entity Theory (ET). For some reasons, this study implicitly prefers to SET than ET.
Hence, the study is only concerned with value-added instead of income in the sense of
profit as adopted by ET.
By applying postmodern qualitative research, the study makes use of philosophicalsufistic values of Manunggaling Kawulo-Gusti as an analytical instrument. Empirical
values of Muslims business practices are captured rationally and intuitively. Then the
values are analyzed by applying the sufistic values of Manunggaling Kawulo-Gusti.
The result of the study exhibits that Shariah value-added comprises of economic
(monetary), mental, and spiritual ones. Economic value-added is the one that can be
measured in monetary term. Mental and spiritual value-added inversely cannot be
measured. In the holistic sense of Shariah value-added, all types of value-added (i.e.
economic, mental, and spiritual value-added) are required, processed, and distributed in
halal-way.
Keywords: Shariah value-added, economic value-added, mental value-added, spiritual
value-added, and Manunggaling Kawulo-Gusti.

77

AS-02
LAPORAN ARUS KAS SYARIAH BERBASIS MAISYAH:
DIANGKAT DARI HABITUS BISNIS MUSLIM INDONESIA
Aji Dedi Mulawarman
UNIVERSITAS BRAWIJAYA
ABSTRACT
The objective of the research is to formulate Shariate Cash Flow Statement
from the real transaction and business habitus of Indonesian Moslem Society.
Formulation is conducted by utilising Extention of Integrated Islamic
Hyperstructuralism Methodology. In that methodology, conventional concept of cash
flow accounting and Baydoun and Willetts (1994) concept of cash flow statement are
refined by Shariate Accounting.. The result is then refined by (Islamic) Technosystem
and Extention of Pierre Bourdieus Constructivist Structuralism to generate Shariate
Cash Flow Statement.
The major result shows that maisyah becomes a substance of Shariate Cash
Flow. This means that maisyah is actually for searching value added (economic, social
and environment) activities (material) to take barakah (spiritual).
The consequence of the major result are: (1) that the elements in the Shariate
Cash Flow Statement based on value added acitivites (operating, financing and
investing activities), and (2) the extention of the value added based on barakah
(barakah activities).
Keywords: Maisyah, Shariate Cash Flow, Shariate Cash Flow Statement, Operating
Activities, Financing Activities, Investing Activities, Barakah Activities.

78

AS-03
AKUNTANSI ISLAM: PERSEPSI AKUNTAN DAN CALON AKUNTAN
Asnita
BADAN PEMERIKSA KEUANGAN REPUBLIK INDONESIA
Bandi
FAKULTAS EKONOMI UNIVERSITAS SEBELAS MARET
ABSTRACT
This research aims to find out the perception of educational accountants, accounting
students who have already taken/ who have been taking Islamic Economics subject, and
who have not taken the subject toward the objectives and characteristics of Islamic
accounting.
The test was applied on the data of questionnaires given to 160 respondents
consisting of 41 educational accountants, 70 accounting students that have already
taken/ who have been taking the Islamic Accounting subject, and 49 accounting
students who have not taken the subject. They came from the universities in Yogyakarta
and Surakarta either the state universities or the private ones. The variables in the
research consist of characteristics of Islamic business activities, the objective of Islamic
accounting, user Islamic accounting, and characteristics of Islamic accounting; as in the
Yaya and Hameed`s (2004) research. The technique used to test the hypothesis was onesample t-test, one sample kolmogrov smirnov test, a chi-square test of frequency, and
independent t-test.
Based on the statistic test done, the research finds that educational accountants;
the accounting students who have taken/ who have been taking the Islamic Accounting
subject; and who have not taken the subject, have a strong consensus toward the several
principles that can be used as the foundation for developing Islamic accounting.
Furthermore, from the independent t-test it is found that there is no different perception
between educational accountants and the students who have taken/ who have been
taking subject of Islamic Accounting; and there is no different perception between the
students who have taken/ who have been taking the subject and the students who have
not taken it toward the objectives and the characteristics of Islamic accounting.
Keywords: Islamic accounting, Islamic economics

79

H. Kelas Internasional
(INT)

80

reliance on accounting performance measures and discretionary use of budgetary


resources. Results of structural equation modeling from 101 manufacturing business unit
managers indicate the presence of non-monotonic, polynomial effects of strategy and
diversification on budgetary controls and budgetary slack.
Keywords: Diversification, Business unit strategy, budget-related behavior, polynomial
structural equation modeling

INT-01
ECONOMIC MOTIVES OF ADOPTION TIMING DECISION:
The Case of PSAK 24 Revision
S. Nurwahyuningsih Harahap
FACULTY OF ECONOMICS - UNIVERSITY OF INDONESIA
ABSTRACT
This study examines the firms adoption timing decision using the case of PSAK
24 revision that was released in June 2004. Even though this revised standard became
effective immediately, its mandatory adoption is extended to 2005, thus allowing
multiyear adoption period. The purpose of this study is to determine the firms economic
motives of adoption timing decision. This study hypothesizes that the early adopters
have characteristics that differentiate them from the late adopters, which explain the
motives of their early adoption decision.
Overall, the statistical test on hypothesis using logistic regression able to identify
firms characteristics that determine PSAK 24 adoption timing decision, including size of
the firms, implementation cost, earning management and audit firm. This study concludes
that larger firms and firms with less PSAK 24 implementation cost are more likely to
adopt early. Higher reported ROE due to PSAK 24 adjustment also motivates firm to
adopt early. Another finding is that size of audit firm influences the firms adoption
timing decision, due to the auditors familiarity with PSAK 24. This study fails to
explain the economic motives of adoption timing decision based on debt hypothesis.
Keywords: Accounting Choices, Adoption Timing, Employee Benefit, PSAK 24

81

INT-02
THE AUDITOR TENURE AND THE QUALITY OF EARNINGS:
IS MANDATORY AUDITOR ROTATION USEFUL?
SEKAR MAYANGSARI
Economics Faculty, Trisakti University
ABSTRACT
This study assesses whether mandatory auditor rotation is likely to improve earnings quality
and potentially audit quality. The results find that, on average, the mean, median, and
standard deviations of accruals are smaller with longer the auditor-client relationship. These
results hold controlling for firm age, size, audit firm quality, and period, and are consistent
across numerous accruals definitions. Building on previous research that uses accruals to proxy
for the quality of earnings, I interpret the results as suggesting that imposing mandatory auditor
rotation may have a negative impact on earnings quality. Further, if audit quality is thought of
as constraining extreme management decisions in the reporting of financial performance, this
results suggest that mandatory rotation may lead to lower audit quality.
Keywords: auditor tenure, earnings quality, audit quality, mandatory rotation

82

INT-03

IN SEARCH FOR THE NON-MONOTONIC RELATIONSHIPS BETWEEN


SITUATIONAL FACTORS, DISCRETIONARY USE OF BUDGETARY
RESOURCES AND RELIANCE ON ACCOUNTING PERFORMANCE
MEASURES
Fuad
FAKULTAS EKONOMI UNIVERSITAS DIAN MUSWANTORO
ABSTRACT
Current study provides a way out of the intractable, unsolved debate among accounting
behaviorists and economists pertaining to the relationships between situational factors,
reliance on accounting performance measures and discretionary use of budgetary
resources. Results of structural equation modeling from 101 manufacturing business unit
managers indicate the presence of non-monotonic, polynomial effects of strategy and
diversification on budgetary controls and budgetary slack.
Keywords: Diversification, Business unit strategy, budget-related behavior, polynomial
structural equation modeling

ECONOMIC MOTIVES OF ADOPTION TIMING DECISION:


The Case of PSAK 24 Revision
S. Nurwahyuningsih Harahap
FACULTY OF ECONOMICS - UNIVERSITY OF INDONESIA
ABSTRACT
This study examines the firms adoption timing decision using the case of PSAK
24 revision that was released in June 2004. Even though this revised standard became
effective immediately, its mandatory adoption is extended to 2005, thus allowing
multiyear adoption period. The purpose of this study is to determine the firms economic
motives of adoption timing decision. This study hypothesizes that the early adopters
have characteristics that differentiate them from the late adopters, which explain the
motives of their early adoption decision.
Overall, the statistical test on hypothesis using logistic regression able to identify
firms characteristics that determine PSAK 24 adoption timing decision, including size of
the firms, implementation cost, earning management and audit firm. This study concludes
that larger firms and firms with less PSAK 24 implementation cost are more likely to
adopt early. Higher reported ROE due to PSAK 24 adjustment also motivates firm to
adopt early. Another finding is that size of audit firm influences the firms adoption
timing decision, due to the auditors familiarity with PSAK 24. This study fails to
explain the economic motives of adoption timing decision based on debt hypothesis.
Keywords: Accounting Choices, Adoption Timing, Employee Benefit, PSAK 24
83

INT-04
MODELING TURNOVER AND THEIR ANTECEDENTS USING THE LOCUS OF
CONTROL AS MODERATION: EMPIRICAL STUDY OF PUBLIC ACCOUNTANT
FIRMS IN JAVA INDONESIA
Leni Puspitasari
Dwi Cahyono
UNIVERSITAS MUHAMMADIYAH JEMBER
ABSTRACT
The objectives of this study was examined modeling turnover intentions and their
antecedents using Locus Of Control as moderation, empirical study of public accountant firms
in Java Indonesia. This study use SEM (Structural Equation Modeling) and LISREL (Linier
Structural Relationship) to confirm the moderating effects related to TI (turnover intention), and
consider on OC (Organizational Commitment), JS (Job Satisfaction), and POS ( Perceived
Organizational Support) as individual or organizational outcomes.
This research found that turnover intention influencing by internals Locus of Control
and external Locus of Control as moderation was negatively relationship to OC and JS, while
POS as JS antecedent factor was negatively affected to JS, therefore it can be concluded that
POS had negative relationship to TI. The antecedent examined was perceived organizational
support (POS); job satisfaction on TI and OC among those with an internal LOC than those with
an external LOC. However, the influence of POS on job satisfaction and OC was stronger
among externals than internals.
Key Words: turnover intention, Organizational Commitment, Job Satisfaction, Perceived
Organizational Support

84

INT-05
INFLUENCE OF INFORMATION TO GROUP AND INDIVIDUAL DECISION
MAKING: HYPOTHETICAL AND REAL
Fitria Husnatarina
UNIVERSITAS PALANGKA RAYA
ABSTRACT
The target of this research is to test the influence of information frame at individual
decision making and group in a condition hypothetical and real. This experiment share is
expected by participant of decision taker have the level of risk preference to the selected choice.
Divided into two experiment shares, experiment 1 conducted to test the decision making
individually use 20 undergraduate majors of accounting UPN Veteran, while experiment 2
conducted to test the decision making in group, using 60 undergraduate student which divided
into 20 group which is the each have member 3 people. Result of examination indicate that
condition of individual reality tend to the risk-adverse, particularly again for the definition of
big, result of agree the previous examination by Kuhberger et al(2002)
Key Words: framing, hypothetical, real, group decision making, individual decision making.

85

INT-06
THE INFLUENCE OF BOARD STRUCTURE ON FIRM PERFORMANCE
Widanarni Pudjiastuti
Aida Ainul Mardiyah
STIE MALANGKUEWARA MALANG
ABSTRACT
The research objective was to test the influence of board structure on firm
performance empirically. In detail the objectives were to test empirically: 1) the
negative influence of commissioner board size on firm performance, 2) the negative
influence of board of directors size on firm performance, 3) the positive influence of
female commissioners board on firm performance, 4) the positive influence of female
board of directors on firm performance and 5) the positive influence of the
independence of commissioner board on firm performance. The research used
secondary data taken from the Indonesian Capital Market Directory (ICMD) published
by the Jakarta Stock Exchange (JSX) year 20012005 for 150 firms. Samples used were
chosen based on purposive sampling. Analysis method used to test the hypotheses was
multiple regression.
The result showed: 1) there is a negative influence of board size on firm
performance. This result is consistent to the result of Yermack (1996, in Beiner et al.
2003) and Jensen (1993) but inconsistent to Beiner et al. (2003), 2) there is a negative
influence of the size of female board on firm performance. This result is consistent to
Adams and Ferreira (2004), Farrel and Hersch (2001), also Novia and Lukviaman
(2006) but inconsistent to Adams and Ferreira (2004), 3) there is a positive influence
of the independency of commissioner board on firm performance. This is inconsistent to
the result of Dulewitzc and Herbert (2004) and also Anderson et al. (2004), and 4)
KNKG rules stated that board composition required to at least 20% of the member shall
be independent members. The result showed a positive indication of the increase of
firms awareness in revising board effectiveness, also the revision of corporate
governance implementation in general.
Keywords: commissioner board size, board of directors size, female board of directors
and firm performance

86

INT-07
DOES DEBT AFFECT FIRM FINANCIAL PERFORMANCE? THE ROLE OF
DEBT ON CORPORATE GOVERNANCE IN INDONESIA
Putu Anom Mahadwartha
Fitri Ismiyanti
UNIVERSITAS SURABAYA
ABSTRACT
This research address main question of the conditions of debt-constraint expropriation
and debt facilitate expropriation, and the difference between those conditions on type of
group ownership (group or no group-affiliate). Agency theory predicts that debt is
bonding and monitoring mechanism for managers perquisites action. Expropriation of
minority shareholders by majority shareholders hurts good corporate governance
practices. The expropriation also hurt debt holders value. The research argues the use of
debt will minimize the expropriation level and maintain certain control to managers and
majority shareholders, on behalf of minority shareholders and debt holders. The
problem of majority versus minority and debt holders spread widely in Indonesia. This
research conducts analytical and statistical methods to examine the roles of debt policy
as mechanism of good corporate governance practices in Indonesia. This research
argues that debt have difference effect on financial performance based on certain debt
characteristic. Two characteristic of debt are debt-constraint expropriation (DCE) and
debt facilitate expropriation (DFE). Difference type of ownership, which group and no
group affiliate also examine to support the main issues of DCE and DFE. The result will
be useful for economic policy makers; firms level policy makers, investors,
academician, and researches in the area of finance, social science, and humanities. The
research tests the main question with four hypotheses that test using ordinary least
squares (OLS) regression and Wald test for coefficient test. The result shows support
for differences in effect in debt to performance for DCE (positive effect) and DFE
(negative effect). On DCE, no group affiliate firms have higher positive effect of debt to
performance than group affiliate firms are. However, on DFE due to risk reduction
mechanism, group affiliate firms have less negative effect of debt to performance than
no group affiliate firms are.
Key word: constraint, facilitate, debt, performance, agency, group

87

INT-08
IS THERE ANY FISCAL COMPETITION AMONG LOCAL GOVERNMENT
IN INDONESIA EFTER FISCAL DESEBTRALIZATION ?
Haryo Kuncoro
UNIVERSITAS NEGERI JAKARTA
ABSTRACT
Special interaction among local government in fiscal setting decicion is receiving
increasingly attention in the applied public economics literature spatial interaction model rely on
the precence of an externality from local budget making, that is external effect originate from
inter-jurisdictional resource flows due to tax competition for a mobile base, or from local public
expenditure spillovers into neighbouring jurisdiction. Similarly, the intergovernmental grants
competition exist when there is a rivalry among local government to get them from central
government.
This paper attemped to identify how great the fiscal competition among the local
government in Indonesia. Using spatial statistics, we concluded that the fiscal competititon
among municipalities was greater compared the pre fiscal decebtralization period. It seems that
the local tax setting and expenditures decicion in a particular municipality can be attributed to
the mimicking behavior to neighbour regions. Also, we found that the fiscal competition among
municipalities could be attributed negatively to the fiscal disparity. Those imply that in the
regional autonomy era the local government tend to increase their local own revenue and
demand for intergovernmental; grants in order to finance their expenditures. Those findings
above suggest that the distribution of intergovernmental grants in order to finance their
expenditures. In the long run, they could lead to the high cost economy, worsening fiscal
dependency, and inefficiency of local government expenditures. Those findings above suggest
that the distribution of intergovernmental transfer among region consider the lical tax effort and
and the services minimum standard plays an important role to achieve the efficiency of local
government expenditures.

88

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