Pengendalian Manajemen: Aspek Keperilakuan pada Perencanaan Laba dan Penganggaran

Accountancy expands speed. At last decade peeped out of related with accountancy is behavior aspect from all decision taker. This area is recognized with behavior accountancy, what is one of the areas is operation of management. Compilation budget is operational process plan in the form of quantitative, usually in the form of monetary unit, for the range of time of is certain. Budget have the character of is technical, but most human being element share. Budget has direct impact to human being. Behavior aspect which is related to budget refers to human being behavior in concerned at process compilation budget. Behavior aspect which must be gave attention to phase stipulating target is all planning aspect that covering participation, according to target, and commitment. Behavior aspect which must be gave attention to implementation phase cover communications, cooperation, and coordination. Behavior aspect which must be gave attention to operation phase and performance evaluation policy, attitude, management action in performance evaluation and follow-up to the deviation that happened

Mentoring Function and Government Internal Auditors Performance

Based on Socialization Theory, the present research proposes model of mentoring function and government internal auditors performance. This research aims to analyze and to investigate influence mentoring function on government internal auditors performance with quality of supervisor- auditor relationship as a mediator. This research was a survey on 41 government internal auditors in Daerah Istimewa Yogyakarta (DIY), Indonesia. The questionnaire used had passed through successfully the validity and reliability tests. The hypothesis testing was done using regression analysis, before which the classical assumption test was done and it was stated as passing successfully. The result of analysis showed that quality of supervisor-auditor relationship played a mediating role between mentoring function and government internal auditors performance. The paper includes implications for developing effective mentoring programs for government internal auditors performance.

Aktivitas interpersonal dan pengaruhnya Terhadap kinerja audit internal

The purpose of this study was to determine whether there the effect of trust, participation, strategic relevance towards financial performance, to determine whether firm size able to mediate the relationship between trust, participation, strategic relevance with financial performance and to determine whether intellectual capital able to moderate the relationship between trust, participation, strategic relevance with financial performance. The research sample consisted of 60 respondents manufacturing industry. The methodof data collectionis done using purposive random sampling. The methodof hypothesis testingused is bivariate regression analysis, mediation regression dan regression moderation. The result of this study showed that there the effect between trust and participation towards financial performance, while strategic relevance can not affect financial performance. Firm size not able to mediate the relationship between trust and strategic relevance with financial performance, while the relationship between participation with financial performance able mediated firm size. The relationship between trust, participation, strategic relevance with financial performance not able strengthened with intellectual capital

Kinerja Auditor Badan Pengawasan Keuangan dan Pembangunan Ditinjau dari Perspektif Teori Keadilan Organisasi

KINERJA AUDITOR BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN DITINJAU DARI PERSPEKTIF TEORI KEADILAN ORGANISASI Abstraks Rispantyo Penelitian ini bertujuan untuk menganalisis persepsi keadilan organisasional sebagai mediasi antara fungsi mentoring dan partisipasi dalam penetapan tujuan, dengan kualitas hubungan supervisor-auditor dan kinerja auditor internal pemerintah. Keadilan organisasional terdiri atas keadilan distributif, keadilan prosedural, dan keadilan interaksional. Penelitian ini merupakan penelitian survei pada 407 auditor Badan Pengawasan Keuangan dan Pembangunan (BPKP) di Indonesia. Teknik pengumpulan data menggunakan kuesioner, yang dikirim melaui pos. Uji hipotesis menggunakan analisis jalur dengan bantuan SEM-AMOS. Hasil analisis menunjukkan bahwa fungsi mentoring berpengaruh terhadap kualitas hubungan supervisor-auditor melalui keadilan organisasional, dan fungsi mentoring juga berpengaruh langsung terhadap kinerja auditor intern pemerintah. Penelitian ini juga menemukan bukti bahwa partisipasi dalam penetapan tujuan berpengaruh terhadap kualitas hubungan supervisor-auditor dan kinerja auditor internal pemerintah melalui keadilan organisasional. Kata kunci: fungsi mentoring, partisipasi dalam penetapan tujuan, keadilan organisasional, kualitas hubungan supervisor-auditor, kinerja auditor internal pemerintah, BPKP

Mentoring Function and Quality of Supervisor Auditor Relationship: Organizational Justice as A Mediation

This study empirically examines the antecedents and consequences of organization justice consisting of distributive justice, procedural justice, and interactional justice. The hypothesis of this study are mentoring function positive effect on organization justice, organizational justice positive effect on quality of supervisor-auditor relationship, mentoring function positive effect on quality of supervisor-auditor relationship. In additional, this study also hypothesized that organization justice as mediation between mentoring functions and quality of supervisor-auditor relationship. This study is a survey of 228 government internal auditors of Financial and Development Supervisory Agency-Badan Pengawasan Keuangan dan Pembangunan (BPKP) in Java-Bali Indonesia. The technique of collecting data using questionnaires. Test hypotheses using path analysis with SEM-AMOS. The results showed that mentoring function positive effect on organization justice, organizational justice positive effect on quality of supervisor-auditor relationship, mentoring function positive effect on quality of supervisor-auditor relationship. The study also provide an empirical finding that organization justice as mediation between mentoring functions and quality of supervisor-auditor relationship. The study provides recommendations to the BPKP in solving the problems faced by the government in realizing good and clean governance. This study is the first empirically examines the potential benefit of organization justice as a mediation between mentoring function and quality of supervisor-auditor relationship

Pengaruh Fungsi Mentoring dan Partisipasi Dalam Penetapan Tujuan Terhadap Kualitas Hubungan Supervisor-Auditor: Peran Keadilan Organisasi Sebagai Variabel Mediasi

Mentoring in the Badan Pengawasan Keuangan dan Pembangunan (BPKP) is an important program in an effort to carry out its role supporting the accountability of the President through the Capacity Building, Current Issues, Clearing House, and Check and Balance. Drawing on goal setting, socialization, and organizational justice theories, a model of the mediating role of organizational justice perceptions was developed and tested with path analysis. This paper investigates the perceptions of distributive and procedural justice as a mediation between the effects of mentoring fuctions and participation in goal setting on quality of supervisor-auditor relationship. The sample included 41 government auditor in BPKP Daerah Istimewa Yogyakarta (DIY). The analysis showed that distributive justice as a mediation between the effect of mentoring function on quality of supervisor-auditor relationship, but not for procedural justice. The results of this study also found evidence that distributive justice as a mediation between the effect of participation in goal setting on quality of supervisor-auditor relationship, but not for procedural justice. The paper finds that if mentoring goes well, it is directly or indirectly to improve the quality of supervisor- auditor relationship, through distributive justice. The paper includes implications for developing effective mentoring programs for government auditor.Key words:      mentoring, goal setting, ditributive justice, procedural justice, supervisor-auditor relationships

PENILAIAN KINERJA KEUANGAN PERUSAHAAN MELALUI ANALISIS RASIO PADA PERUSAHAAN TELEKOMUNIKASI

ABSTRAK   Penelitian ini bertujuan untuk menilai kinerja keuangan perusahaan dengan menggunakan analisis rasio keuangan, dengan mengambil obyek pada perusahaan telekomunikasi, hal ini didasarkan pada perkembangan telekomunikasi di era global saat ini semakin cepat seiring dengan pesatnya laju teknologi informasi. Sumber data yang digunakan berupa data sekunder yaitu laporan keuangan perusahaan yang telah dipublikasikan sedangkan jenis data yang digunakan berupa data kualitatif dan data kuantitatif. Teknik analisis data menggunakan analisis rasio dan rasio yang digunakan adalah rasio likuiditas yaitu rasio lancar atau current ratio, rasio rentabilitas yaitu return on equity dan rasio solvabilitas yaitu debt to equity ratio. Berdasarkan hasil analisis data yang telah dilakukan, maka dapat diketahui bahwa masing-masing perusahaan telekomunikasi belum mempunyai kinerja baik. Hal ini dapat dilihat pada perhitungan current ratio masing-masing perusahaan belum dapat memenuhi kewajiban lancarnya dengan aktiva lancar, return on equity masing-masing perusahaan belum dapat dikatakan baik karena laba bersih yang didapat lebih kecil dibandingkan jumlah modal dan debt to equity ratio pada masing-masing perusahaan belum dikatakan baik karena jumlah kewajiban lebih besar dibandingkan dengan jumlah modal yang ada, meskipun rasio ketiga perusahaan telekomunikasi menunjukan peningkatan namun kondisi keuangannya masih belum baik.   Kata kunci: analisis rasio likuiditas, rasio rentabilitas,rasio solvabilita