Karakteristik Komite Audit Dan Audit Report Lag: Studi Empiris Di Indonesia

Abstrak. Penelitian ini bertujuan untuk menguji pengaruh Keahlian keuangan komite audit, ukuran komite audit, gender komite audit dan pertemuan komite audit terhadap audit report lag di perusahaan manufaktur yang terdaftar di bursa efek indonesia tahun 2016-2018. Jenis penelitian kuantitatif, data yang digunakan adalah data sekunder. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di bursa efek indonesia tahun 2016-2018. Teknik pengambilan sampel yang digunakan adalah purposive sampling, dengan kriteria-kriteria tertentu sehingga terpilih 60 perusahaan. Metode pengumpulan data dalam penelitian ini adalah studi Pustaka dan akses internet. Metode analisis data yang digunakan adalah analisis regresi berganda menggunakan program SPSS. Hasil penelitian menunjukan bahwa keahlian keuangan komite audit, ukuran komite audit, dan pertemuan komite audit berpengaruh terhadap audit report lag sementara gender komite audit belum dapat berkontribusi untuk memengaruhi audit report lag dalam penelitian ini

Pengaruh Keefektifan Pengendalian Internal, Ketaatan Aturan Akuntansi, Kesesuaian Kompensasi, Moralitas Manajemen, dan Budaya Etis Organisasi Terhadap Kecenderungan Kecurangan Akuntansi

Penelitian ini bertujuan mengetahui pengaruh keefektifan pengendalian internal, ketaatan aturan akuntansi, kesesuaian kompensasi, moralitas manajemen, dan budaya etis organisasi terhadap kecenderungan kecurangan akuntansi. populasi dalam penelitian ini adalah pegawai di 33 organisasi perangkat daerah Kota Pekanbaru. Sedangkan responden terdiri dari Kepala bagian keuangan, kepala sub bagian keuangan, dan bendahara pengeluaran  yang berjumlah 68 orang. Metode penentuan sampel yang digunakan dalam penelitian ini adalah sampel jenuh. Hasil penelitian membuktikan bahwa (1) keefektifan pengendalian internal berpengaruh terhadap kecenderungan kecurangan akuntansi dengan tingkat signifika 0,017 (2) ketaatan aturan akuntansi berpengaruh terhadap kecenderungan kecurangan akuntansi dengan tingkat signifikan 0,014 (3) kesesuaian kompensasi berpengaruh terhadap kecenderungan kecurangan akuntansi dengan tingkat signifikan 0,006 (4) moralitas manajemen berpengaruh terhadap kecenderungan kecurangan akuntansi dengan tingkat signifikan 0,039 (5) budaya etis organisasi berpengaruh terhadap kecenderungan kecurangan akuntansi dengan tingkat signifikan 0,014. Berdasarkan hasil uji koefisien determinasi atau Adjusted R2 sebesar 0,405 menunjukkan bahwa kecenderungan kecurangan akuntansi dipengaruhi 40,5% oleh keefektifan pengendalian internal, ketaatan aturan akuntansi, kesesuaian kompensasi, moralitas manajemen dan budaya etis organisasi. Sedangkan sisanya 59,5% dipengaruhi variabel lain. Keywords:  Kecenderungan Kecurangan Akuntansi; Pekanbar

The Influence of Measures Supervision on Performance of the Internal Auditors to Work Motivation as an Intervening Variable (Studies in Riau Province Representative BPKP)

This study aims to determine how actions influence the performance of the internalauditor supervision through work motivation. The population of this study is that the internal auditors work in BPKP Representative Office of Riau Province. Total respondents in this study is 74 respondents (64.3%). Methods of data collection in this study is the use of survey method and deliver directly by sending a questionnaire to 115 pieces staffing subsection BPKP Representative Riau Province. The method of data analysis used in this study is to use the technique of path analysis (path analysis) is similar to multiple regression analysis yet done gradually with the help of software SPSS version 17.0. The results of this study indicate that the act of supervision and motivation direct and significant impact on the performance of the internal auditors. The results of this study also showed that motivation does not work mediate the relationship between measures of supervision with the performance of internal auditors.Keyword : Measures Supervision, Work Motivation and Performance of the Internal Auditor

Internal Whistleblowing: Analysis of Personal Characteristics and Organizational Commitments with Ethical Climate as Moderating Variables

The desire of individuals within an organization to be willing to take whistleblowing actions will be very beneficial for the organization to achieve its goals. However, the desire or intention to carry out internal whistleblowing is still low in practice. This can be caused by organizational commitment, Personal Cost, Machiavellian Character, and Ethical Climate. This study examines and analyzes the effect of organizational commitment, personal cost, and machiavellian character on the intention to carry out internal whistleblowing with an ethical climate as a moderating variable. This research was conducted using a survey method by distributing questionnaires to civil servants in the finance department of the Riau Provincial Government. The non-probability sampling technique does the sampling technique. Seventy-three questionnaires can be used. Data analysis using WarpPLS 7.0. The findings of this study suggest that the intention to engage in internal whistleblowing is influenced by organizational commitment, personal cost, and Machiavellian character. The influence of organizational commitment, personal cost, and machiavellian character on the intention to engage in internal whistleblowing can be moderated by the ethical contex

Faktor-faktor Yang Mempengaruhi Audit Delay Dan Ketepatan Waktu Publikasi Laporan Keuangan Pada Perusahaan Perbankan Di Bursa Efek Indonesia Periode 2010-2013

The purpose of this research is to investigate the factors that effect audit delay and timeliness of financial reporting by banking companies listed on the Indonesia Stock Exchange from 2010 to 2013. Samples are 120 companies selected by using purposive sampling method. Multiple linear regression analysis is used to investigate influenced audit delay factors, and logistic regression analysis is used to investigate influenced timeliness factors. These results show that company age with significant 0,035, auditor's opinion with signifact 0,000, and audit firm size with significant 0,009 have effect on audit delay. However, profitability and solvability have no significant effect on audit delay. Furthermore, auditor's opinion with significant 0,000 and audit firm size with significant 0,031 also have effect on timeliness of publication financial reports. But, company age, profitability and solvability have no significant effect on timeliness of publication financial reports

Analisis Faktor-faktor yang Mempengaruhi Luas Pengungkapan Sukarela dalam Laporan Tahunan Perusahaan Manufaktur di Bursa Efek Indonesia

The aims of this study is to analyze the influence of firm characteristics on voluntary disclosure in annual report in Indonesia. Factors tested in this study are ownership dispersion, firm age, leverage, return on equity. Collecting data is using porposive sampling methode to the manufacturing companies that listed in Indonesian Stock Exchange during 2012. This study uses content analysis to measure the extent of voluntary disclosure. There are 103 voluntary disclosure items to detect the extent of voluntary disclosure. This study used agency theory, stakeholder theory, and signal theory to explain lingkage between variables. This research uses multiple regression that use to examine the influence of firm characteristics on voluntary disclosure in annual report. The result of this research showed those independent variables that have significant influence on extent of voluntary disclosure is leverage and return on equity. However, firm age and ownership dispersion do not show significant influence on the extent of voluntary disclosures.Keywords: Annual Report, Firm Characteristics, Voluntary Disclosure, Voluntary Disclosure Items