Analisis Perbedaan Perilaku Etis Auditor di KAP dalam Etika Profesi (Studi Empiris terhadap Peran Faktor Individual: Locus of Control, Lama Pengalaman Kerja, Gender dan Equity Sensitivity)

Alumni Fakultas Ekonomi UNS


This study purposes to examine whether there is different of ethical behaviour between auditors based on individual factors (locus of control, years of job experience, gender, and equity sensitivity) and to find out how perception of auditorss toward the ethic code of Indonesian accountants associate. The populations of the research are auditors who work in public accountant office in Surakarta and Yogyakarta. This research uses convenience sampling method to collect sample The result of hypothesis test shows there is significantly ethical behaviour differences between internal locus of control auditors and external locus of control auditors, between senior auditors and junior auditors, and between benevolents auditors and entitleds auditors and also there is no significantly ethical behaviour differences between men auditors and women auditors. The result of additional analysis using proportion test shows that all of respondents (auditors) in this research have positive perception toward the ethic code of Indonesian accountants associate, so all of respondents have ethical behaviour, although have different level from each individual based on different of their individual factors.

Keywords: ethical behaviour, auditors, profession ethics, perception, the ethic code of the Indonesian accountants associate, internal locus of control, external locus of control, senior, junior, men, women, entitleds, benevolents

Opini Audit Going Concern: Kajian Berdasarkan Model Prediksi Kebangkrutan, Pertumbuhan Perusahaan dan Reputasi KAP (Studi pada Emiten BEJ)

Alumni Jurusan Akuntansi Fakultas Ekonomi Unika Atma Jaya
Alumni Jurusan Akuntansi Fakultas Ekonomi Unika Atma Jaya


This research try to find the effect of bankruptcy prediction models, company’s growth and reputation of public accounting firm against going concern audit opinion. In this case, we use four approaches of bankruptcy prediction model from Edward I. Altman, Springate and Zmijewski. This research use 93 samples of go public manufacturing company listed at Jakarta Stock Exchange from 1998 until 2002. In this research, we take data from Capital Market Directory at Jakarta Stock Exchange 1996 and 2002, and also annual report and audit report for each company. We use binary logistic regression of SPSS 11,5 Program with 10% significant level.

Pengaruh Preferensi Klien dan Pengalaman Audit terhadap Pertimbangan Auditor

Kopertis Wilayah XI Kalimantan


The objective of this study is to examine how auditors respond in their audit judgment to the client position or preferences. It hypothesized that auditor respond in different ways based on their audit experience. Inexperienced auditors tend to be conservative and more likely to propose audit adjustment than experienced auditors. Experimental study was conducted to 64 auditors from Big 4 and non Big 4 accounting firm. Audit cases used in this study involve an acquisition case to a target division that has the inventory obsolescence problems. Participants asked to make audit judgments i.e. to propose audit adjustment in inventory write-down. Results show that the hypotheses supported and audit experienced play important role in information processing and audit judgment resulted. On average, the client positions have no effect on auditor judgments.

Key Words: Auditing, Auditor Independence, Audit Experience, Client Preference

Pengaruh Computer Anxiety terhadap Keahlian Karyawan Bagian Akuntansi dalam Menggunakan Komputer (Survay pada Perusahaan Tekstil di Surakarta)

Dosen Fakultas Ekonomi Universitas Sebelas Maret
Alumnus Fakultas Ekonomi Universitas Sebelas Maret


Applications of computer technologies are used by textile companies in Surakarta in order to support business activities in areas of financial, managerial and production process. It is conducted to achieve efficiency and differentiation in order to obtain competitive advantages and their business are more oriented to achieve long-term profits. Although computer has a great deal of benefits, but in other side, several people in society feel anxiety/worry with the numerous presence of computer technology. Purposes of the research were to understand the affect of computer anxiety on skill of computer usage in accounting staff of textile companies in Surakarta. Computer anxiety is a tendency of a person who feels troubled, worry or is afraid of using a computer technology in present and future (Igbaria and Parasuraman, 1989). Method of data collecting was primary data survey and a questionnaire was applied as an aid tool to collect the data. Computer anxiety variable was measured by using “Computer Anxiety Rating Scale (CARS)” instrument that developed by Heissen et. all (1987) and variable of a computer usage was measured by using Computer Self-Efficacy Scale (CSE) that developed by Murphy et. al (1989). The Data testing used analysis of simple linear regression. Analysis result of the data from 125 accounting staffs indicated that computer anxiety has significantly negative correlation with skill of computer use. Therefore, the research result supported the hipotesis that computer anxiety has negative influence on skill of computer use.

Keywords: Computer anxiety, skill of computer use

Investasi Teknologi Informasi dan Kinerja Keuangan: Aplikasi Data Envelopment Analysis (DEA) pada Perusahaan yang Sukses Melakukan Investasi Teknologi Informasi

Ronny Prabowo
Universitas Kristen Satya Wacana
Yayuk Ariyani
Universitas Kristen Satya Wacana


This research aims to test whether firms that successfully invest in information technology (IT) financially outperform their counterparts (control group). Successful firms are firms that are awarded by two business magazines (Swa and Warta Ekonomi). Instead of only using test of mean difference, we also rely on Data Envelopment Analysis (DEA), a mathematical approach to analyze the relative efficiency of individual economic entities compared to other entities. We use CMOM (Computer Model for Operation Management) for data analysis. Result shows that more numbers of successful firms reach the absolute value of efficiency (100%) compared to the control firms.

Keywords: IT investments, Data Envelopment Analysis (DEA), financial performance

Pengaruh Konservatisma Akuntansi terhadap Penilaian Ekuitas Perusahaan Dimoderasi oleh GCG

Universitas Khairun Ternate


The objective of this study is to determine the influence of accounting conservatism on the assessment of corporate equity valuation and the ability of Good Corporate Governance (GCG) in interact the effect of accounting conservatism to the corporate value. Sample in this research is manufacture companies that listed in Jakarta Stock Market for the financial report in 2000-2005 periods. Number of sample is 23 companies with 115 observations. The accounting conservatism proxy by conservatism instrument variable (VIKV2_23). The assessment of corporate equity proxy by market-to-book ratio. The mechanism of Corporate Governance is measured using managerial of properties and the proportion of commissioner board. The results showed that accounting conservatism giving significant positive influence to corporate equity. Proportion of commissioner board as one as mechanism of corporate governance was moderating variable that interact relation between accounting conservatism with corporate value, even in negative impact. Oppositely, managerial property was not moderating variable that could interact the relation between accounting conservatism and corporate value.

Key words: conservatism instrument variable, market-to-book ratio, corporate governance mechanism


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