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

Hubungan Skeptisme Profesional Auditor, Situasi Audit, Etika, Pengalaman Audit, Pengetahuan Mendeteksi Kekeliruan dengan Pertimbangan Tingkat Materialitas ( pada Kantor Akuntan Publik Se-sumatera)

This study examined the relationship of professional skepticism audit, audit situation, ethics, audit experience, and knowledge to detect errors in consideration of the level of materiality. The study employs a field experiment involving auditors who worked on the Public Accounting Firm (KAP) and listed on the Directory Indonesian Institute of Certified Public Accountants (IAPI) 2013 Se-Sumatra. Data were obtained through questionnaires and based on pre-defined criteria there are 80 questionnaires can be used. Methods of data analysis in this study is the multiple linear regression with SPSS version 17.0. Results of regression testing (ttest) showed that the auditor's professional skepticism, audit situation, and ethical considerations have a significant relationship with the level of materiality while auditing experience and knowledge to detect mistakes not have a significant relationship with the level of materiality considerations on Public Accounting Firm (KAP) Se -Sumatra. The amount of R Square (R2) of 0.454 gives the sense that the rate of 45.40% materiality considerations professional skepticism can be explained by the audit, the audit situation, ethics, audit experience and knowledge to detect errors while 54.60% can be explained by other variables

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