The Association of Time Budget Pressure and Reduced Audit Quality (RAQ) Behavior (Study among Indonesian Auditors)

Abstract: Dysfunctional behaviors such as premature sign-off, reducing the scope of work performed, making superficial reviews, failing to research an accounting principle, failing to obtain sufficient evidence and underreporting of audit time have consistently shown the serious negative consequences in the auditing profession. Some of the previous researches in a similar study suggested that time budget pressure is associated with the occurrence of those behaviors. The objectives of the research are to examine and explain the effect of time budget pressure toward reduced audit quality (RAQ) behaviors among Indonesian auditors.This research is using a quantitative method. A questionnaire is used to collect data. The sample is 78 auditors at 17 Public Accounting Firms in 5 cities in Indonesia. The result indicates that the time budget pressure has a significant influence towards RAQ behaviors. The results suggest that RAQ behavior does occur in Indonesia accounting firms, particularly at staff and senior level. Further questions examined why RAQ practices were used and what areas of the audit were likely to be subject to these practices.Abstract: Perilaku disfungsional seperti sign-off dini, mengurangi lingkup pekerjaan yang dilakukan, membuat ulasan yang dangkal, gagal untuk meneliti prinsip akuntansi, gagal mendapatkan bukti yang cukup dan pelaporan yang tidak tepat waktu audit telah secara konsisten menunjukkan konsekuensi negatif yang serius dalam profesi audit. Beberapa penelitian sebelumnya dalam penelitian serupa menunjukkan bahwa tekanan anggaran waktu dikaitkan dengan terjadinya perilaku tersebut. Tujuan penelitian ini adalah untuk menguji dan menjelaskan pengaruh tekanan anggaran waktu terhadap perilaku kualitas audit (RAQ) yang menurun di kalangan auditor Indonesia. Penelitian ini menggunakan metode kuantitatif. Kuesioner digunakan untuk mengumpulkan data. Sampel adalah 78 auditor di 17 Kantor Akuntan Publik di 5 kota di Indonesia. Hasilnya menunjukkan bahwa tekanan anggaran waktu memiliki pengaruh yang signifikan terhadap perilaku RAQ. Hasilnya menunjukkan bahwa perilaku RAQ terjadi di perusahaan akuntansi Indonesia, khususnya di tingkat staf dan senior. Pertanyaan lebih lanjut meneliti mengapa praktek RAQ digunakan dan bidang audit mana yang kemungkinan akan tunduk pada praktik-praktik ini.

IMPLEMENTASI GOOD COORPORATE GOVERNANCE PADA RS. ORTHOPEDI DAN TRAUMATOLOGY SURABAYA

This study aims to determine the implementation of good coorporate governance at RS. Orthopedi dan Traumatology Surabaya. The research method used is descriptive qualitative. The result of this strudy are RS. Orthopedi dan Traumatology Surabaya has not implemented good cooporate governance as a whole. Hospitals still have shortcomings in the implementation of the principles of fairness, transparency and accountability. Hospitals have not presented fi nancial statements transpar ently to directors and minority shareholders and hospitals have not applied the principle of accountability as a whole because they do not have SPI to carry out the supervisory function

Semar’s Philosophy as a Proposed Code of Ethics for the Profession of Educator Accountant

The art of wayang kulit (puppit) is one of the original local wisdoms of Indonesia that has been embedded in the culture of the Javanese people for a long time. Each character in wayang kulit has a unique characteristic and a very deep meaning because it provides an overview of life. One example is Semar. Semar is described as a religious, strong, and wise teacher and leader. His behavior reflects the overall human capacity, both in thinking and in choosing an action or decision. This study aims to examine Semar’s philosophy which is used as a proposal in the preparation of a code of ethics for the profession of educator accountants. By using the library research method, this study seeks to examine various literatures obtained from previous studies and books related to Semar’s philosophy to get an overview of the characteristics of Semar and educator accountants. The results of this study conclude that Semar is a simple figure with various unique characteristics. He can be a role model in living life, including being religious, wise, intelligent, honest, earnest, loyal, thorough, never hesitate, professional, and public-oriented. This research is expected to be used as a proposal to the Indonesian Institute of Accountants – IAI and related regulators in compiling a professional code of ethics as a guide for the profession of educator accountant

Peran Pengawas dalam Menerapkan Pengendalian Intern Pemberian Kredit pada Gabungan Koperasi Pegawai Republik Indonesia Jawa Timur

Penerapan pengendalian intern merupakan salah satu upaya yang harus dilakukan organisasi untuk meningkat kan efektifitas kegiatan operasionalnya. Cara menerapkan pengendalian intern adalah -mengimplementasikan kerangka kerja terintegrasi yang dipublikasikan oleh COSO tahun 1992. Pengendalian intern tidak hanya dilakukan pada organisasi, koperasi simpan pinjam pun harus menerapkan pengendalian intern. Hal ini dikarenakan, koperasi simpan pinjam memiliki aktivitas yang berupa pemberian pinjaman secara kredit kepada para anggota. Pemberian pinjaman secara kredit dapat menimbulkan piutang yang belum berhasil tertagih sehingga memiliki ancaman yang dapat menyebabkan kerugian. Ancaman tersebut antara lain kredit macet, human error dan kecurangan. Pengendalian intern akan berjalan sesuai dengan rencananya, jika pengawas koperasi melakukan fungsi sebagai auditor internal untuk mengevaluasi dan memberikan rekomendasi perbaikan atas penerapan pengendalian intern yang sudah berjalan pada koperasi simpan pinjam. Sehingga, tujuan penelitian ini adalah untuk mengetahui peran pengawas sebagai fungsi auditor internal dalam penerapan pengendalian intern terhadap pemberian kredit pada GKPRI JATIM.Metode penelitian yang digunakan adalah metode participation observation untuk mengetahui penerapan pengendalian intern yang terjadi pada GKPRI JATIM. Selanjutnya, melakukan penilaian pengendalian intern GKPRI JATIM sehingga dapat diketahui peran pengawas sebagai fungsi auditor internal berdasarkan komponen-komponen kerangka kerja pengendalian yang dipublikasikan oleh COSO tahun 1992. Hasilnya, pengawas harus memperhatikan beberapa hal yaitu struktur organisasi yang dibuat koperasi, prosedur dan kebijakan pemberian kredit yang diterapkan koperasi, pemetaan risiko dan melakukan penilaian terhadap seluruh aktivitas pengendalian pemberian kredit yang dilakukan manajemen untuk dapat mendeteksi permasalahan yang muncul sejak dini. Sehingga, pengendalian intern dapat berjalan secara efektif.Kata Kunci:Pengawas, Auditor Internal, Pengendalian Intern, Kerangka Kerja Pengendalian Intern oleh COSO tahun 1992, Efektifitas

Unveiling Intrinsic Value in Biodiversity Accounting: A Challenge for Accountants in Indonesia

This study aims to develop a conceptual framework of biodiversity accounting within the frame of intrinsic value using a deep ecological concept approach. This approach views biodiversity has inherent value as an object in the environment. Despite the difficulty to measure the intrinsic value of biodiversity, several studies have developed and used different methods for assessing and unveiling biodiversity in the entity’s reports. It has been a challenge for accounting science and the accounting profession in Indonesia to develop biodiversity accounting which can be incorporated into the entity's financial statements. Therefore a conceptual framework is needed to integrate the intrinsic value. The proposed conceptual framework is developed from the first level, which is the policy or regulation as the basis for planning ecological activities. It is followed by the second level, i.e. the implementation process in the form of specific projects. Finally, the third level is the evaluation of the performance of the entity's ecological activities (P3FEA)

Accounting Information as an Imaginative Based Philosophical Consciousness of Lacan

Awareness of accounting information is very important to grow in MSMEs in Indonesia, in the Lacan philosophy, awareness of accounting information will experience three stages of experience, the real, the imaginary and the symbolic. Misformations at this stage cause MSMEs to often fail to understand the importance of accounting information and MSMEs to go out of business even though they have not been established for a long time. Awareness of the imagination of accounting information must be formed early on, which will form desires or desires as an initial formation before the action of using accounting information. Accounting information will enter the subconscious for business development, by itself will read the information in the financial statements and the owner will create satisfaction by imagining accounting information on his involvement in business success.Keywords: Awareness, accounting information, Laca

Sistem Whistleblowing dalam Penanganan Kasus Penyelewengan Etika

This study aims to explain the whistleblowng system in handling ethics wrongdoings. Ethics wrongdoings happened because of the absence of internal controls such as whistleblowing system. Whistleblowing system excourages and helps whistleblower in reporting wrongdoings related to ethics. Hence it is necessary to apply some elements of whistleblowing system to a company. Some elements include the implementation statement, reporting range, procedure, whistleblower protection, mechanism of whistleblowing system, and effectivity will be analyzed. Therefore, the implication about the verdict of whistleblowing system will also be explained. These elements will be used to examine three companies’whistleblowing system. These companies are PT. Pertamina, PT. Telkom and PT. BCA from 2016 to 2019 using library research method

Can Violations of Ethic and Moral in the Practices of Accounting Be Vanished?

The Practices of Accounting is influenced by many factors. The main factor that often be discussed are ethic- and Moral. These Factors will influence theories, concepts of accounting and accounting's setting standard, Practices of accounting, and auditor. Factors of ethic and moral are based from religions teaching that be growth in social life. In other side, in the practices of accounting which was applied by those factors are still also happen many violations that could cause accounting's infonnation refi-actions. These violations often did by internals or even extemals accountants. These violations can be vanished, but they don't have to pass short cut only with auditors insurance. The violations beginning take place when religions can not influence already for ethic and moral actions in practice of accounting. Therefore, it's necessary to re—study about religions philosophy as a base stand for science and practice of accounting in the real world

Corporate Social Responsibility: Theory, Practice and Its Impact on The Company

This paper aims to provide a comprehensive discourse on Corporate Social Responsibility from the theory, components, and impacts on a company and its stakeholders. The research method is conceptual paper. The paper is developed through identifying issues about CSR from existing literature, discussing related theories, analyzing the relationships between GCG and CSR, and explaining stakeholder interactions in CSR practices. The findings of this research indicated that not only do CSR practices have a positive impact on the environment and society, but also affect the survival and sustainable development of the company. In addition, CSR practices are closely related to the implementation of GCG and interactions between stakeholders. Analysis of the theory and literature in this study is carried out comprehensively so that it provides a complete picture of CSR practices. Keywords: Corporate social responsibility, Good Corporate Governance, stakeholder interactio

Individual Taxpayers Compliance in Policy of Post Tax Amnesty Program: Phenomenology Study

This study aims to assess the compliance of individual taxpayers after the tax amnesty program policy and its benefits for taxpayers are for the State. This research is qualitative research with phenomenology method. Qualitative by exploring the values of the experience of human life, the aim is to discover the essence of the experience. Phenomenology method, namely by looking at phenomena, reality and experience, by digging data to find things that are fundamental and important, so as to obtain a picture of tile directly from people who experience it. The method of data collection used is through interviews. This study uses Theory of Planned Behavior (TPB) to examine the reaction ol taxpayers ajter tax amnesty, and Theory of Compliance (Compliance Theory) to examine taxpayer compliance with the fu?fillment o( the obligation to pay taxes after tax amnesty. The results of this study prove that out of 3 (three) taxpayers as respondents, have responded positively to the tax amnesty policy even though each respondent has diflerent motivations. Respondents became obedient after the tax amnesty program policy because they were aware that the purpose of the tax amnesty is as a government effort to improve economic conditions, development and reduce unemployment, reduce poverty and improve inequality