Candi Wahana Pelestarian Dan pemanfaatan.

Lapisan kedap air berfungsi mencegah terjadinya penetrasi air hujan yang kemungkinannya dapat masuk ke dalam batu candi. Apabila air hujan dapat masuk melalui celah maupun pori-pori batu dapat mengakibatkan llngkungan menjadi lembab dan memudahkan tumbuhnya mikro biologi pada permukaan batuan candi. Selain itu dampak air hujan dapat bereaksi dengan kapur bebas (free chalk) basil pemakaian semen yang berakibat penggaraman permukaan batu kullt

Pengaruh Struktur Audit, Konflik Peran, Dan Ketidakjelasan Peran Terhadap Kinerja Auditor

This research was aimed to examine and to obtain empirical evidence on audit structure, role conflict, and unclarity role toward auditor performance. This research was done in East Java. Retrieval o f sample was done by using proportionate stratified random sampling based on two strata (partner and audit staff). Data collecting was carried out with questionnaire submitted directly and by airmail. Number o f questionnaires distributed was 120 copies, but only 49 questionnaires returned (40,83%). Results show that audit structure and role conflict have significant effect on auditor performance, but unclarity role does not have significant effect on auditor performance

The Role of Employee Stock Option Plan to Reduce Earnings Management Actions

This research aimed to investigate the influence earnings management to the compensationof the Employee Stock Option Plan (ESOP). Taking agency theory to explain theconflict between managers and shareholders. It was expected that ESOP would increasethe managerial responsibility to companies, but the managers have abused it to gainmore benefits for themselves. This research used simple linear regression and multiplelinear regression analysis with a sample of 120 publicly traded companies listed on theStock Exchange during 2011-2014. This study had one independent variable (ESOP) andcontrols four variables (managerial ownership, institutional ownership, board of directorsand audit committees). The result of this study was that earnings management had apositive impact in improving employee compensation due to ESOP program. The existenceof managerial ownership and commissioners could reduce earnings managementactions in the implementation of the ESOP

PRESSURE AND OPPORTUNITY AS DRIVERS OF FRAUDULENT FINANCIAL REPORTING INTENTION: AN EXPERIMENTAL STUDY

Penelitian ini bertujuan untuk menguji dan mendapatkan bukti empiris pengaruh tekanan dan kesempatan yang dihadapi individu manajer keuangan terhadap terjadinya kecurangan laporan keuangan. Kesempatan dan tekanan mendasarkan pada Fraud Triangle Theory, dan niat individu untuk melakukan kecurangan mendasarkan pada Theory of Planned Behaviour. Kedua teori tersebut digunakan untuk memprediksi dan menjelaskan perilaku individu dalam penelitian ini. Penelitian ini menggunakan metode eksperimen antar subjek dengan dua kelompok partisipan yaitu 132 mahasiswa Program Pendidikan Profesi Akuntansi dan 124 karyawan Badan Usaha Milik Negara. Hasil penelitian mengungkapkan bahwa terdapat perbedaan signifikan yang ditunjukkan oleh partisipan yang berada di bawah tekanan dan yang tidak, serta partisipan yang memiliki kesempatan untuk melakukan kecurangan dan yang tidak. Kedua kelompok partisipan menunjukkan hasil yang sama yaitu berniat untuk melakukan kecurangan. Implikasi praktis dari penelitian ini adalah manajemen perusahaan dapat meminimalisir terjadinya kecurangan dengan membangun pengendalian internal yang lebih efektif, menciptakan budaya organisasi yang lebih baik dan meningkatkan kesejahteraan para karyawan.This study examines the challenges and possibilities that financial managers face when dealing with deceptive financial statements. The study utilizes the concepts of opportunity and pressure from the Fraud Triangle Theory, as well as the purpose of individuals to commit fraud based on the Theory of Planned Behaviour, to predict and explain individual behavior. It employs a trial technique involving two sets of participants, namely 132 students from the Accounting Professional Education Program and 124 employees from State Owned Enterprises. The study found notable distinctions between participants who experienced pressure and those who did not, as well as participants who had the chance to engage in deception and those who did not. Both sets of subjects exhibited identical results in terms of their intention to engage in fraudulent activities. The practical consequence of this study suggests that firm management can reduce fraud by implementing more efficient internal control, fostering a positive organizational culture, and enhancing employees' well-being

Apakah masih relevan teori akuntansi positif?

AbstractThis study discusses the development, research, and critique of Accounting Positive Theory (APT). The five main steps of the scoping review methodology were utilized to conduct this study. There were 104 articles were collected from 1978 to 2022 through the use of a search engine and library search. After selecting and mapping of the relevant literature, 52 articles were further analyzed. This study concludes that APT is still relevant for current and future accounting research, despite its methodological, philosophical, and APT economy approach criticisms. Therefore, future research will contribute to solving the APT issue.AbstrakPenelitian ini mempelajari perkembangan, penelitian, dan kritik terhadap Teori Akuntansi Positif (TAP). Penelitian ini menggunakan pendekatan scoping review dengan lima langkah utama untuk mengidentifikasi TAP. Sejumlah 104 artikel penelitian dikumpulkan terkait dengan TAP dari tahun 1978 sampai dengan 2022 dengan menggunakan mesin pencari internet dan penelitian kepustakaan. Setelah melalui tahapan pemilihan dan pemetaan literatur, terdapat 52 artikel yang dianalisis lebih lanjut. Penelitian ini menyimpulkan bahwa TAP masih relevan sehingga dapat digunakan untuk praktik penelitian akuntansi saat ini dan masa depan, meskipun ada beberapa kritik terhadap TAP, dari segi metodologi, filosofi, dan pendekatan ekonomi TAP. Oleh karena itu, penelitian masa depan akan memberikan kontribusi untuk memecahkan masalah TAP

The Compliance with Mandatory Disclosure of Financial Statement: A Study from Local Government in Indonesia

The purpose of this study is to examine the effects of  size of  district and  city, type of local government, wealth, and level of local dependence on central government on compliance with mandatory disclosure of financial statement 2011  in Indonesia. Population in this study is all countries and cities in Indonesia which includes a number of 497 district and cities. This research uses a purposive sampling design, the exact type of quota sampling. This type of sampling design can ensure that certain groups are fairly represented in the study through a quota.  which is set for each sub-group based on the number of each group in the population. The number of samples are 104 local governments. The multiple regression used in this research. The results indicate that size of district and city, type of local government, and wealth influenced on compliance with mandatory disclosure of financial statement, while  level of local dependence on central government not influenced on  compliance with mandatory disclosure of financial statement. This paper is organized as follows. Session 1 background of research. Session 2 review of literature and hypothesis development. Session 3 outlines the research methodology, session 4 describes the results of the study, and session 5 conclusion and recommendations. Keywords : determinants of disclosure compliance  with mandatory disclosure of financial statement, local governmen

Does the Balinese Tri Hita Karana Culture Affect the Adoption and Usage of Information Technology Systems?

Hotel Information System (HIS) is defined as technological implementation in developing information for hotel industry. HIS is intended to increase operational efficiency, time efficiency, and improvement in service to guest. It is especially important as a strategic weapon to compete in the hotel industry. This study is intended to examine factors influencing the willingness to adopt and implement HIS, and conditions that facilitate the adoption and willingness to adopt and implement UTAUT model of technology-based AIS. The study is conducted in Tri Hita Karana cultural context as a substitute for social construct in original UTAUT model. Data are collected using questionnaire-aided survey to gather opinions of knowledge workers. This research uses purposive sampling and each hotel are represented by three knowledge workers. Total respondents in this study are 143 individuals on hotels in Bali. Data are further analyzed using partial least square. Results of the study empirically support UTAUT model in Tri Hita Karana culture context as organizational socio-cultural factor. Results of the analysis shows performance expectancy, effort expectancy, and socio-cultural factor  affect  intention to adopt and use. Facilitating conditions and intention to adopt and use affect adoption and implementation of AIS based IT. Gender moderates performance expectancy and  socio-cultural factor to intention to adopt and use. Also, age moderates performance expectancy to intention to adopt and use AIS based IT in Bali. Key words: AIS based IT adoption and usage, UTAUT Model, Tri Hita Karana, and socio-cultural factor

Board of Director’ Risk-Taking Characteristic and Accounting Conservatism

This study aimed to examine the effect of characteristics of directors in risk-taking on accounting conservatism. The research is done on companies listed on Indonesia Stock Exchange. Sampling methods used purposive sampling with judgment sampling technique, consisting 55 companies during observation period of 2012. Data obtained through survey and documentation. Partial least squares be used to analyze. The results showed that the risk-taking characteristics of directors (gender, compensation, stock ownership, and conservative attitudes) affect accounting conservatism. This provides empirical evidence for type theory that character of risk taking behavior of directors determine the company's financial reporting. Keywords: Gender, Stock Ownership, Compensation, Conservative Attitudes toward Risk, Accounting Conservatism.

The Moderating Effect of IFRS Convergence on the Relationship between Accounting Conditional Conservatism and Stock Price Crash Risk: Indonesian Evidence

This research aims to test the effect of conditional conservatism on stock price crash risk of firms listed in LQ45 Index in Indonesia Stock Exchange, either it is directly or is moderated by the full implementation of IFRS convergence. Research result proves that accounting conditional conservatism has no direct effect on stock price crash risk, but it has negative effect on stock price crash risk when it is moderated by the full implementation of IFRS convergence. This is given after controlling other variables that are considered to influence the stock price crash risk, consisting of detrended share turnover, negative coefficient of skewness in year t, standard deviation of weekly returns, average of weekly returns, and firm size. The last finding supports the certainty effect and the reflection effect of prospect theory. The moderating effect of the full implementation of IFRS convergence is the new finding related to the effect of conditional conservatism on stock price crash risk in the country which is already adopting the IFRS. Keywords: conditional conservatism, crash risk, full implementation of IFRS convergence, LQ4