Pengaruh Sifat Machiavellian dan Tipe Kepribadian pada Perilaku Disfungsional Auditor

In the context of audit, dysfunctional behavior is considered to be deviant behavior conducted by auditor in the process of audit. Dysfunctional behavior should be avoided by auditor since it affects the reliability of report which can consequently be detrimental to public interest. The tendency of dysfunctional behavior can be reduced by identifing some causal factors arising from the internal side of auditor. This research investigates the influence of Machiavellianism and type of personality on the dysfunctional behavior of auditor. In this study, data were collected through questionnaire. The population constitutes auditors who work on public account firms in Bali with total sample of 72 auditors obtained by saturated sampling methods. Data were analyzed using multiple linear regressions technique. The validity, reliability, and classical assumption test has been conducted prior to examining the hypothesis. The results of this study show that Machiavellianism and type of personality have significant effects on auditor dysfunctional behavior. Auditor with high Machiavellian values and type A personality will tend to engage in dysfunctional behavior

Pengaruh Self Esteem, Self Efficacy, Locus Of Control, dan Emotional Stability pada Kinerja Pengelola Anggaran Belanja Universitas Udayana

The objective of this study is to determine the effect of self esteem, self efficacy, locus of control and emotional stability on the performances of expenditure budget managers at Udayana University. The realization of the budget in accordance with the target reflects the performances success of expenditure budget managers. This study took place at Udayana University and questionnaire technique is used as the method of data collection. Total samples in this study are 74 persons consists of commitment making officials, treasurer, auxiliary treasurer and headquarter's financial staff. Data analysis technique in this study is multiple linear regression analysis. The results of the analysis show that all variables, i.e. self esteem, self efficacy, locus of control, and emotional stability are positively affect the performances of expenditure budget managers

Pengaruh Unsur-unsur Kepuasan Pengguna pada Efisiensi dan Efektivitas Kerja Pengguna Aplikasi Sistem Akuntansi Instansi di Satuan Kerja Pendidikan Tinggi di Provinsi Bali

The aim of this research is to evaluate the effect of user sastisfaction on work efficiency and effectiveness of the users of accounting system application at higher education institution in the Province of Bali. User satisfaction is measured by function completeness, stability, simple of use, innovation, safety, and flexibility. The research uses 45 respondents who are accounting system operators in 7 higher education officer in the Province of Bali. Multiple regresion analysis showes that user satisfaction factors affect efficiency and effectiveness of accounting application systems. However, based on t test result, efficiency is affected by function completeness and flexibility only, while effectiveness is affected by safety variable only. Keywords: application system, user satisfaction, efficiency, effectivenes

The Influence of the Board Commissioners's Characteristics on Conservatism with Gender as A Moderating Variable

Accounting conservatism can limit the opportunistic behaviour of managers who act to maximize their interests. One of the good corporate governance mechanisms, which is the characteristics of the board of commissioners, can strengthen the implementation of conservatism in the company. In this study, researchers wanted to examine the effect of independent commissioners and audit committees on conservatism with gender as a moderating variable. The research population is publicly listed companies on the Indonesia Stock Exchange during 2015-2019. The sampling technique used is purposive sampling. Research testing uses moderated regression that has model feasibility is tested with the classical assumption test. The results showed that conservatism increased with the presence of an audit committee. The audit committee can provide specific suggestions to be more conservative in making decisions. However, the results showed that conservatism was not affected by the proportion of independent commissioners. The results also show that the presence of women strengthens the relationship of the audit committee to conservatism