Pengaruh Kualitas Audit Dan Auditor Baru Serta Pengalaman Bagian Akuntansi Terhadap Kepuasan Dan Loyalitas Klien

The objectives of this study are to prove and analyze four hypothesis proposed; the influence of audit quality on client satisfaction, the influence of controller experience on client satisfaction, the influence of new auditor on client satisfaction, and the influence of client satisfaction on client loyalty.360 companies listed in Jakarta Stock Exchange in 2005 were asked to participate in the study but only 65 questionnaires were collected. The primary targets for data collection were: controller, internal auditor, and audit committee. Purposive sampling Technical is used in data collection and the data was analyzed using SEM (Structural Equation Modelling) supported with AMOS Software.The results explained the relationship between audit quality, new auditor, controller experience, client satisfaction, and client loyalty. Based on the data analysis, two hypotheses are accepted and two hypotheses are rejected. Audit quality has significant influence on client satisfaction. Client satisfaction has significant influence on client loyalty. However, new auditor (auditor change) and experience of controller has no significant influence on client satisfaction. There are several limitations of the study: minimum sample in maximum likelihood estimation (100) and the dimensions of New Auditor variable and controller experience that need to be extended

ANALISIS PENGARUH OPINI GOING CONCERN,LIKUIDITAS,SOLVABILITAS,ARUS KAS,UMUR PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP KEMUNGKINAN FINANCIAL DISTRESS ( Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2010 – 2013 )

This study analyzes the impact of going concern opinion, liquidity, solvability, cash flow,size of firm and age of firm on probability financial distress. The Population in this study consist of manufacturing firms in Indonesia Stock Exchange in 2010 -2013. This study analyzes with purposive sampling method. A criterion for firm with probability of financial distress is a company which is has interest coverage ratio less than 1 .By omitting companies with some data unavailable, the samples consist of 348 companies firmsLogistic regression used to be analysis technique. The result show that going concern opinion have positive significant afeect to financial distress, liquidity and cash flow have negative significant affect to financial distress, age of firm anf solvability and size of firm not affect to financial distress

PENGARUH KARAKTERISTIK KEUANGAN PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP KETEPATAN WAKTU CORPORATE INTERNET REPORTING PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

This study aims to examine the key factors that affect Corporate Internet Reporting timeliness on non-financial companies that listed on Indonesia Stock Exchange. This study examined factors such as firm size, type of firm, profitability, leverage, liquidity, issuance of shares, ownership structure, and the number of board of directors as an independent variable, whereas the dependent variable of this study is Corporate Internet Reporting timeliness. Sample from this study consist of non-financial companies listed on the Indonesia Stock Exchange that practices Corporate Internet Reporting in 2010. The data used in this study is secondary data with sample selection using purposive sampling method. Analysis tools used in this study is logistic regression analysis with a significance level of 5%. The results of hypothesis testing showed variable firm size and profitability significant effect on the timeliness of Corporate Internet Reporting. But not found that type of firm, leverage, liquidity, the issuance of shares, ownership structure and the number of boards of directors affect the timeliness of Corporate Internet Reporting

PENGARUH OVERVALUED EQUITIES TERHADAP TARIF AUDIT DENGAN MANAJEMEN LABA SEBAGAI VARIABEL PEMODERASI (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2010-2012)

The purpose of this study was to examine the effect on audit fees overvalued equities with earnings management as a moderating variable. This study uses the variable Rate Audit as the dependent variable, the dependent variable is measured using the cost index of financial statements in accordance professional manufacturing company. Overvalued equities are used as independent variables, overvalued equities can be determined by using three proxies, the Price Earning Ratio (PER), Price Book Value (PBV), and the Abnormal Return (ABnRET). This study also uses earnings management as a moderator variable, determined by earnings management In addition, this study also adds four control variables, SalesGrowth, Big4, ROA, and Leverage. This study used148manufacturing company, samples that was usedwere selectedby purposive sampling method. Afterreductionwithsomecriteriaso thatthe samplesused were60companies listedinIndonesia Stock Exchange(IDX) during2010-2012. The analytical methodusedwasOrdinary LeastSquaresregression(OLS).Before doing theregression test, this study tested theclassicalassumptions first. Results of hypothesis testing showed that Overvalued Equities positive effect on audit fees, but in contrast to the results of Price Earning Ratio (PER) expressed a negative effect on audit fees. Other results noted that Sales Growth, Big4, Leverage, ROA is positively related to the Audit Fees. While the results of Earnings Management as moderating variables revealed no significant effect on the interaction between overvalued equities with Audit Fees. Overall it can be concluded from these results that Overvalued Equities may affect audit fees but not with earnings management as a moderator variable between the two variables is expressed negatively related research. Measurement of earnings management using the modified Jones model

ANALISIS PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KUALITAS LABA DAN MANAJEMEN LABA DI BURSA EFEK INDONESIA

This study aims to examine the relationship between specific characteristics of the auditcommittee and earnings quality of earnings management in companie in Indonesia. Audit committee characteristics are used in this study include the size of the membership of the audit committee, audit committee independence, and the frequency of meetings of audit committee members. The research was carried out by the method of documentation. Data collection and documentation is done by classification category written data related tothe research problem. Variables used in this study were dependent variables include earnings management,earnings quality, and the independent variable is the size of the audit committee, audit committee independence and audit committee meeting frequency. The results proved that the simultaneous audit committee size factor, the independent auditcommittee and audit committee meeting to give effect to earnings management, but notsignificantly rerhadao earnings quality

PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DALAM LAPORAN TAHUNAN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

This study examines the influenced of a firm's characteristic to the Corporate Social Responsibility (CSR) disclosure in an firm's annual report. This CSR disclosure is includes:environment, energy,employee's health and safety, employee's other needs, products, community involvement, and others. Reviews from initial research shows that there is no consistency and give many variety results. This study is attempt to correct it, with using 6 independent variables. They are firm's size, profile, profitability, proportion of stock ownership, size of board of commissioner, and leverage. Sample that used in this study was extracted with using purposive sampling methods. The Population is 399 company that listed in Indonesian Stock Exchange (IDX). After reduced with several criteria left only 37 companies as samples. The hypothesis technique in this study is using a multiple regression analysis with help of program named SPSS. The result indicate that firm's size and profile have a significant positive influence on CSR disclosure. In other hands, profitability, proportion of stock ownership, size of board commissioner, and leverage didn't showed any significant influence

Pengaruh Kompetensi, Independensi, dan Profesionalisme terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan (Fraud)

This study aims to examine the influence of competency, independency, and professionalism toward auditor's ability to detect fraud This study uses competency, independency, and professionalism because these are auditor's minimum attitudes that must auditors have in their tasks. Using questioner to collect data to auditor who works in Badan Pemeriksa Keuangan Republik Indonesia (The Indonesia's Supreme Audit Institution), Jakarta. This research use purposive sampling to choose the sample. From 93 questionnairs, only 68 questionnairs were back. In this study, researcher used Partial Least Square (PLS) with SmartPLS software. The result indicates that competency, independency, and professionalism have significantly and positively effict toward auditor's ability to detect fraud. This result also indicates that there is no differently from competency, independency, and professionalism between independent auditor and governmental auditor toward auditor's ability to detect fraud. Future research is expected can extend survey area coverage, variables research object, and don't spread the questionnairs in audit times