PENGARUH ROTASI KAP, AUDITTENURE,DAN REPUTASI KAP TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR

This research aims to explaine mandatory rotation of audit firm, audit tenure, and accounting firm reputation toward audit quality, measured by discretionary accruals. Samples are manufacturing firms listed in Indonesia Stock Exchange for the year 2008 until 2012 with total observations of 819 firm-years. Multiple regression is used for hypotheses testing. The results show that there is no significant effect of mandatory rotation of audit firm on audit quality. Audit firms and auditee can be considered well known of PMK 17/PMK.01/2008. Then audit tenure and audit firms reputation have significant effect to audit quality. Audit tenure can be consedered increase competencies of auditor, while the audit firms reputation that affiliated with big 4 firms probably has well integrity.Keywords: mandatory rotation of audit firm, audit tenure, audit firms reputation, audit qualit

PENGARUH ROTASI KAP, AUDITTENURE,DAN REPUTASI KAP TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR

This research aims to explaine mandatory rotation of audit firm, audit tenure, and accounting firm reputation toward audit quality, measured by discretionary accruals. Samples are manufacturing firms listed in Indonesia Stock Exchange for the year 2008 until 2012 with total observations of 819 firm-years. Multiple regression is used for hypotheses testing. The results show that there is no significant effect of mandatory rotation of audit firm on audit quality. Audit firms and auditee can be considered well known of PMK 17/PMK.01/2008. Then audit tenure and audit firms reputation have significant effect to audit quality. Audit tenure can be consedered increase competencies of auditor, while the audit firms reputation that affiliated with big 4 firms probably has well integrity. Keywords: mandatory rotation of audit firm, audit tenure, audit firms reputation, audit qualit

PEMAHAMAN PRINSIP TRANSPARANSI, AKUNTABILITAS DAN PENGENDALIAN INTERNAL DALAM PENGELOLAAN KEUANGANDI AISYIYAH CABANG KESAMBEN, BLITAR

The aim of this study is to define the treasurer understanding regarding transparency principle, accountability, and internal control in financial management. The data is collected by conducting in depth interview for primary data and reviewing other related data. The results of this study show that (1) transparency principle of financial management in Aisyiyah at Kesamben Branch is shown in financial recording and reporting phase; (2) accountability principle of financial management in Aisyiyah at Kesamben Branch is reflected as intrinsic motivation in vertical and horizontal accountability; yet (3) Aisyiyah at Kesamben Branch has not carried out the function of internal control in financial management which is reflected from the existence of dual function in institution and school with no authority.Keywords: transparency, accountability, internal control, financial managemen

Faktor-Faktor yang Mempengaruhi Akuntabilitas Dana Desa

Abstract: The principle of accountability in governance is the principle that guarantees that the government is responsible for a series of designed programs. The implementation of the principle of accountability can increase public confidence in the government. This study aims to explain the influence of village officials' competence, utilization of information technology and the Government's Internal Control System (SPIP) on the village fund accountability. The data was collected through questionnaires distributed to 44 village officials (who experience managing village finance for at least one year) and analyzed using regression. The results of this study indicate that the competence of village officials, the use of information technology and SPIP affect the accountability of village funds. The practical implication of this study for government officials is to improve the competence of village officials through Siskeudes training and optimize the use of information technology. Theoretically, financial accountability in the public sector can also be explained through compliance theory and ethical concepts.Abstrak: Prinsip akuntabilitas dalam tata kelola pemerintahan adalah prinsip yang menjamin bahwa pemerintah bertanggungjawab atas serangkaian program yang berada di bawahnya. Terlaksananya prinsip akuntabilitas dapat meningkatkan kepercayaan publik terhadap pemerintah. Penelitian ini bertujuan menjelaskan pengaruh kompetensi aparat desa, pemanfaatan teknologi informasi dan Sistem Pengendalian Intern Pemerintah (SPIP) terhadap akuntabilitas dana desa. Data penelitian dikumpulkan melalui angket yang disebarkan ke 44 aparat desa dan dianalisis menggunakan regresi. Aparatur desa yang menjadi sampel penelitian dipilih untuk mereka yang telah berpengalaman mengelola keuangan desa sekurang-kurangnya selama satu tahun. Hasil penelitian ini menunjukkan bahwa kompetensi aparat desa, pemanfaatan teknologi informasi dan SPIP berpengaruh terhadap akuntabilitas dana desa. Implikasi praktis hasil penelitian ini bagi aparat pemerintahan adalah untuk meningkatkan kompetensi aparat desa melalui pelatihan Siskeudes dan mengoptimalkan pemanfaatan teknologi informasi. Secara teoritis, akuntabilitas keuangan sektor publik dapat pula dijelaskan melalui teori kepatuhan dan konsep etika

PEMAHAMAN PRINSIP TRANSPARANSI, AKUNTABILITAS DAN PENGENDALIAN INTERNAL DALAM PENGELOLAAN KEUANGANDI AISYIYAH CABANG KESAMBEN, BLITAR

The aim of this study is to define the treasurer understanding regarding transparency principle, accountability, and internal control in financial management. The data is collected by conducting in depth interview for primary data and reviewing other related data. The results of this study show that (1) transparency principle of financial management in Aisyiyah at Kesamben Branch is shown in financial recording and reporting phase; (2) accountability principle of financial management in Aisyiyah at Kesamben Branch is reflected as intrinsic motivation in vertical and horizontal accountability; yet (3) Aisyiyah at Kesamben Branch has not carried out the function of internal control in financial management which is reflected from the existence of dual function in institution and school with no authority.Keywords: transparency, accountability, internal control, financial managemen

E-LEARNING-BASED TRAINING MODEL FOR ACCOUNTING TEACHERS IN EAST JAVA

The improvement of teachers competencies have been implemented through conventional training or “class” training. The model demands on high cost and limited participants. The survey result in East Java reveals that the majority of teachers seldom involve in training activities, meanwhile Information and Communication Technology (ICT) has been accessible and affordable in cell‟s coverage area. The availability of ICT facilities provides opportunities to implement e-learning-based training for teachers. This research aims to use a development research and a test model of effectiveness by using an action research. The result of development signifies that e-learning model should concern in the capabilities of participants in ICT (Direct and Indirect Model). In common, both models contains component of online class orientation, training session and learning evaluation. The result of study shows this model is able to improve the teachers‟ capabilities in Financial Accounting. Teachers with high capabilities in ICT are more easily adapted with e-learning, hence all processes might be implemented in online basis. Conversely, teachers with low abilities in ICT are vulnerable for failures in online training. Accordingly, an indirect training might be executed through a phase of ICT orientation and orientation of online class before conducting further phases in online training. The improvement of effectiveness in independent learning process requires a comprehensive content in e-learning and should be performed in sequential basis. Additionally, it is prominent to implement training at the same time with school schedule. Despite of the availability of ICT facilities at school, an academic sharing might be easily comprehended. Keywords: E-Learning, Teacher Training, Accountin

Pengaruh Outcomes Job Insecurity Terhadap Turnover Intentions Dosen Akuntansi di Perguruan Tinggi

Realitas perubahan lingkungan organisasi selalu dihadapi pihak manajemen dan berdampak pada pengelolan somber intern, diantaranya fungsi Somber Daya Manusia (SDM). Pengelolaan nilai ekonomis fungsi SDM rentan terhadap prilaku turnover yang merugikan organisasi dan karyawan. Turnover dapat diprediksi melalui perubahan variabel sikap diantaranya job insecurity. Penelitian ini bermaksud menguji berbagai variabel sikap yang mempengaruhi turnover intentions melalui variabel outcomes dan job insecurity serta pengaruhnya secara langsung terhadap turnover intentions, menggunakan hasil penelitian Ashford (1989) yang dimodelkan Pasewark & Strawser (1996). Kuesioner dikumpulkan dari 117 responden dosen akuntansi perguruan tinggi dan pengujian hipotesis menggunakan teknik multivariat Structural Equation Model (SEM) program AMOS 4.01. Hasil pengujian mendukung secara signifikan pengaruh negatif job insecurity terhadap organizational commitment, pengaruh negatif organizational commitment terhadap turnover intentions, serta pengaruh positif job insecurity terhadap turnover intentions. Tetapi menolak hipotesis tentang pengaruh negatif job insecurity terhadap job satisfaction, pengaruh negatif job insecurity terhadap organizational trust, pengaruh negatif job satisfaction terhadap turnover intentions, dan pengaruh negatif organizational trust terhadap turnover intentions. Kesimpulan penelitian adalah sikap organizational commitment memiliki peran penting menahan pengaruh negatif yang disebabkan oleh job insecurity sekaligus mengurangi akibat negatif turnover intentions. Pengaruh signifikan langsung job insecurity terhadap turnover intentions mengindikasikan besamya peluang altematif kerja bagi dosen yang merasa insecure berprofesi sebagai tenaga akademis. Kata-kata kunci : Turnover, Turnover Intentions, Job Insecurity, Variabel Outcomes, Organizational Commitment, Job Satisfaction, Organizational TrustThe reality of change that occurs within organization's environment is always faced by managers and has the impacts on intern resources management, including the human resource management (HRM) function. The management of economic value of human resource function is vulnerable of turnover problem which harmful for both organization and employees. Turnover can be predicted through a number of attitude variables change, such as job insecurity. The purpose of this study is to examine the attitude variables that effect turnover intentions through the outcome variables of job insecurity and their direct impact on turnover intentions using Ashford (1989) and Pasewark & Strawser (1996) models. The questionnaires are collected from 117 universities accounting lecturers. The hypothesis examination is using structural Equation Modelling through Amos 4.01 program. The Examination results support significantly the negative effect of job insecurity on organizational commitment, the negative effect of organizational commitment on turnover intentions, and the positive effect of job insecurity on turnover intentions. On the other hand, the results rejected the some other hypothesis as follow; the negative effect of job insecurity on job satisfaction, the negative effect of job satisfaction on turnover intentions, the negative effect of job insecurity on organizational trust and the negative effect of organizational on turnover intentions. The study concludes; organizational commitment attitudes have important role in restraining the negative effect caused by job insecurity, and they also reduced the negative effect of turnover intentions. The significant direct effect of job insecurity on turnover intentions indicates the great job alternative chance for lectures who insecure of being academic lecturer

E-LEARNING-BASED TRAINING MODEL FOR ACCOUNTING TEACHERS

Abstract: E-Learning-Based Training Model for Accounting Teachers. To improve the competencies of teachers located on remote and diverse areas, it is viable and commendable to implement e-learning-based training. In view of this purpose, the present action research examines the effectiveness of e-learning-based training for accounting teachers. The findings reveal that teachers with poor ICT skills need to take orientation around online class first in order to get familiar with the use of ICT for learning purposes. Meanwhile, teachers with good ICT skills are able to engage directly in the training. The re­search project also shows that the effectiveness of training can be achieved through sequentially organ­ized materials and accessed through the learning progress of the trainees. Encouragement to the trainees for active involvement in the discussion forums during the training results in high final scores at the end of the training session. Keywords: E-learning, teacher training, accounting, East Java Abstrak: Model Pelatihan Berbasis E-Learning bagi Guru Akunting. Program pengembangan pro­fessional bagi para guru merupakan agenda utama untuk meningkatkan kualitas pendidikan. Untuk meningkatkan kompetensi guru, implementasi pelatihan berbasis e-learning dimungkinkan untuk men­jangkau para guru yang berasal dari berbagai wilayah terpencil. Penelitian tindakan ini menguji efek­tivitas pelatihan berbasis e-learning pada guru-guru akuntansi di Jawa Timur. Temuan penelitian meng­ungkap bahwa para guru yang memiliki kecakapan ICT rendah harus mengambil pelatihan orientasi pembelajaran online terlebih dahulu agar akrab dengan penggunaan ICT untuk tujuan-tujuan pembela­jaran. Sedangkan para guru yang sudah memiliki kecakapan ICT memadai dapat langsung mengikuti pelatihan. Efektivias pelatihan dapat dicapai dengan cara mengorganisasikan materi pelatihan secara berurutan dan hanya dapat diakses sesuai dengan kemajuan belajar peserta pelatihan. Dorongan partisi­pasi bagi peserta untuk terlibat aktif dalam forum diskusi menghasilkan nilai akhir yang tinggi pada akhir pelatihan. Kata kunci: E-learning, pelatihan guru, akuntansi, Jawa Timu