1ABSTRAKMAKALAH

A.Akuntansi Keuangandan Pasar Modal

(AKPM)

2AKPM-01

MEKANISME CORPORATE GOVERNANCE, MANAJEMEN LABADAN KINERJA KEUANGAN

( Studi Pada Perusahaan go publik Sektor Manufaktur )

Muh. Arief UjiyanthoSTIE MUHAMMADIYAH PEKALONGAN

Bambang Agus PramukaUNIVERSITAS JENDERAL SOEDIRMAN PURWOKERTO

ABSTRACTThe objective of this study is to examine the influence of corporate governance

mechanism, namely institutional ownership, managerial ownership, presence ofindependent of director and size of director to earnings management. This study alsoexamines influence concequensies of earnings management to financial performance.This study takes sample from 30 companies in the manufacturing sector at the JakartaStock Exchange, which were published in financial report from 2001-2004. The methodof analysis of this research used multi regression and single regression.

The results of this study show that (1) institutional ownership had not significantinfluence to earnings management, (2) managerial ownership had negative significantinfluence to earnings management, (3) presence of independent of director had positivesignificant influence to earnings management, (4) size of director had not significantinfluence to earnings management, (5) simultaneously of institutional ownership,managerial ownership, presence of independent of director and size of director hadsignificant influence to earnings management, and (6) earnings management had notsignificant influence to financial performance.

Key Words: Corporate Governance Mechanism, Earnings Management, FinancialPerformance

3AKPM-02

MANAJEMEN LABA PADA PERUSAHAAN YANG MELANGGARPERJANJIAN UTANG

Nurul HerawatiPOLITEKNIK YDHI YOGYAKARTA

Zaki BaridwanUNIVERSITAS GADJAH MADA YOGYAKARTA

ABSTRACTThis research aims to give empirical evidence concerning earnings management in firmsviolating debt covenant and to test whether earnings management in those firms arelarger than that in control firms. Research population is manufacturing company listedat Bursa Efek Jakarta. The sample includes 13 firms violating debt covenant and 20firms as control firms. The sampling method is purposive sampling. Method of statisticsused is t-test.

The statistic test of first hypothesis shows that mean of discretionary accruals ata year before violation is significantly larger than that at the year debt covenantviolation. This result supports debt covenant hypothesis. But, mean difference at theyear of violation and at a year after violation does not provide the support for thehypothesis. The statistic test of second hypothesis shows that mean of discretionaryaccruals of firms violating debt covenant at a year before and at the year violation ofdebt covenant is not significantly larger than that of control firms. Thus, we canconclude that there are other factors besides violation of debt covenant that motivatemanagement to perform earnings management.

Keywords: Earnings Management, Debt Covenant Hypothesis, Debt CovenantViolation, Discretionary Accruals.

4AKPM-03

PENDETEKSIAN EARNINGS MANAGEMENT, UNDERPRICING DANPENGUKURAN KINERJA PERUSAHAAN YANG MELAKUKAN

KEBIJAKANINITIAL PUBLIC OFFERINGS (IPO) DI INDONESIA

Aminul AminSTIE MALANGKUCECWARA MALANG

ABSTRACTEarnings Management, underpricing and performance of company joining

policy of IPO draw to be studied. Differ from research Husnan ( 1996) to researchphenomenon of underpricing of moment IPO, Nasirwan ( 2002) testing performance ofpasca IPO, and Candy ( 2002) testing performance operate for and the financeperformance, this research extend examination to phenomenon of earningsmanagement, underpricing and company performance ( finance, market) together.

As much 31 company conducting IPO in Jakarta Stock Exchange in researchof during period 1990 up to 2001, with unit analysis of during 6 year consisted of 3year before IPO and 3 year after IPO, so that there is 186 unit analysis.

Result of examination indicate that mean discretionary accrual is positive, whatindication that company executing IPO of indication do policy of earnings managementthree year before IPO and three year after IPO by playing component accruals. Butdiscretionary accrual before IPO and after IPO not differ, this matter indicate thatcompany still continue policy of earnings management at least until three year afterIPO.

Furthermore examination to underpricing using initial return ( Rt), proving thatcompany executing IPO experience of underpricing on first when share traded inmarket sekunder. Mean of Initial return on first of trading in capital market is positive,even happened positive return until the third month a period of trading, afterthathappened degradation of return by the end of year (December).

Although there no difference which signifikan of performance of finance beforeand after IPO, result of examination prove that company executing IPO experience ofdegradation of performance of finance, whereas performance of market show there isdifference of return [of] before IPO by return [is] first day [of] trading [in] StockExchange Market, and there is downhill tendency after IPO especially by the end ofyear.

If connected third the above phenomenon, in general the researcher cannot proverelation between policy earnings management, phenomenon underpricing, and thecompany market performance and finance performance conducting IPO.

Keywords: Initial Public Offerings (IPO), Earnings Management, underpricing andperformance of company

5AKPM-04

INVESTIGASI MOTIVASI DAN STRATEGI MANAJEMEN LABAPADA PERUSAHAAN PUBLIK DI INDONESIA

Komaruddin Achmad Imam Subekti

Sari AtminiFAKULTAS EKONOMI UNIVERSITAS BRAWIJAYA MALANG

ABSTRACTThis study investigates the existence of earnings management motivations andstrategies. Based on ordinary least square regression, this study indicates that debtcovenant and political cost motivations affect earnings management. However, bonusplan motivation and accounting method choice strategy do not affect earningsmanagement. Investigation on earnings management practices explains that bonus planmotivation affect income increasing, not income decreasing. This study finds that themanagers of public firms in Indonesia do not use accounting method choices asearnings management strategy. Some of them choose to use a little of accrualsaccounting flexibility and prefer both GAAP violations and intercompany transactionsstrategies. This study identifies that the motivations of debt covenant, political cost andowners wealth as well as the strategy of accruals accounting flexibility are earningsmanagement practices with global value. Otherwise, earnings management practiceswith local value consist of motivation caused by both debt restructuring and goingconcern constraint and strategy through GAAP violations and intercompanytransactions.

Key Words: Earnings management, Motivation, Bonus plan, Debt covenant, Politicalcost, Owners wealth, Debt restructuring, Going concern, Strategy,Accounting method choice, Accruals accounting flexibility, GAAPviolations, Intercompany transactions, Global value, Local value

6AKPM-05

PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABADI INDUSTRI PERBANKAN INDONESIA

Marihot NasutionDoddy Setiawan

FAKULTAS EKONOMI UNIVERSITAS SEBELAS MARET

ABSTRACTThe aims of this research at examining the influence of corporate governancemechanisms, such as, board of commisioner composition and size, and audit committeeexistence on the earnings management practice in public bank companies listed inJakarta Stock Exchange. The samples of this research is all of public banks companiesexisted in Indonesia in the year of 2000-2004 which were listed in Jakarta StockExchange. The research data were collected from public banks financial statement forthe period of 2000 until 2004, from Indonesian Banking Directory published by BankIndonesia from 2001 until 2005, and also from each companys websites. Purposivesampling method was used to determine research sample. From this method, we havecollected 100 observations from 20 public banks companies/5 years. By using multipleregression analysis as the research method, the results shown that corporate governancemechanisms, namely, board of commisioner composition and size, and also auditcommittee existence influenced earnings management of public banks companies whichhave been detected by using specific accrual model from Beaver and Engel (1996).These results mean those mechanisms done by the company have succeeded tominimize the earnings mangement practice. Therefore, based on these results we canconclude that corporate governance mechanisms have worked effectively to increasecompanys performance.

Keywords: corporate governance, board of commisioner, audit committee, earningsmanagement

7AKPM-06

PENGARUH AKTIVITAS DAN FINANCIAL LITERACY

KOMITE AUDIT TERHADAP JENIS MANAJEMEN LABA

Debby Fitriasari SE.Ak, M.S.MFE-UI

ABSTRACTAudit committee is one component of GCG which exists in the company. In

running their task and function in connection with financial reporting, the members ofaudit committee is required to communicate actively with internal and external partiesand to have financial literacy in order to be able to increase the quality of companysfinancial statement.

This research is performed to find the effect of the audit committeeseffectiveness, in which the effectiveness is from the perspective of input and process, tothe type of companys earning management, whether it is efficient or opportunistic. Theaudit committees effectiveness is measured by the audit committee index from GCGsurvey results which is developed by Arsjah (2005). In addition to finding the effect ofthe audit committees effectiveness, this research is also performed to find the effect ofcomponents of audit committees activity, its meeting with companys internal (SPI)and external auditor, and its financial literacy to the type of companys earningmanagement. More effective, active and financial literate the audit committees areexpected to be able to make the companys earning management more efficient.

This research finds that the audit committees effectiveness from the perspectiveof input and process is not able to make the companys earning management moreefficient. If we see from the component of audit committees activity, its meeting withSPI is not proved to make the companys earning management more efficient. Whilstthe audit committees meeting with external auditor and financial literacy haveinconclusive results.

This research is also using Board of Commissioners (BOC) index and externalauditor index from survey by Arsjah (2005), besides BOCs percentage and auditorssize, to find the effect of BOCs and external auditors quality to the type of companysearning management. This research finds that BOC index and external auditor indextend to make the companys earnings management more efficient than the BOCspercentage and auditors size. It shows that the BOCs percentage and auditors size arenot appropriate to be used as a proxy of BOC and audit quality.

Keywords : audit committees effectiveness, audit committees activity, financialliteracy, earning management.

8AKPM-07PENGARUH KEPEMILIKAN PERUSAHAAN DAN TRANSAKSI DENGANPIHAK-PIHAK YANG MEMILIKI HUBUNGAN ISTIMEWA TERHADAP

DAYA INFORMASI AKUNTANSI

Yie Ke FelianaUNIVERSITAS SURABAYA

ABTRACTThis research studies the effect of ownership structure and related party transactions onthe informativeness of accounting numbers. Indonesian sample is interesting to beexamined due to low quailty of accounting number, concentrated ownership, dominantfamily control and high related party transactions. Using level model and changesmodel, this study show that concentration of ownership increases informativeness ofaccounting numbers to the capital market. However, the concentrated ownership byfamily decreases informativeness of accounting number to the capital market. Further,the magnitude of related party transaction that has been earned or used, as reported inone of income statement accounts, increases informativeness of accounting numbers.Otherwise, the magnitude of related party transactions that has not earned or used, asreported in one of balance sheet accounts, decrease informativeness of accountingnumber.

Kata-kata kunci: daya informasi akuntansi, konsentrasi kepemilikan, kendali keluarga,transaksi dengan pihak yang memiliki hubungan istimewa

9AKPM-08PENGARUH CSR DISCLOSURE TERHADAP EARNING RESPONSE

COEFFICIENT (SUATU STUDI EMPIRIS PADA PERUSAHAAN YANGTERDAFTAR DI BURSA EFEK JAKARTA)

Yosefa SayektiLudovicus Sensi Wondabio (Sensi), SE, MM, BAP

UNIVERSITAS INDONESIA

ABSTRACTThe purpose of the study is to examine the effect of information of Corporate SocialResponsibility disclosed in the companies annual reports on the informativeness ofearnings (measured by earning response coefficient, ERC). The study hypothesized thatthere is negative effect of CSR disclosures level on the ERC since the CSR disclosureprovide investor more information which is not capture by the accounting earnings. Thesample of study consist of 108 annual reports 2005 of the companies listed at the JakartaStock Exchange. The emperical results of the study show that the level of CSRdisclosure negative effect on the ERC as predicted. The results of the study indicate thatinvestor assess the CSR information disclosed by the companies in their annual reportsfor their investment decisions

Keywords: Corporate Social Responsibility Disclosure, Earning response Coefficient.

10

AKPM-09PENGARUH HAK ALIRAN KAS DAN HAK KONTROL TERHADAP

DEVIDEN

Baldric SiregarSTIE YKPN YOGYAKARTA

ABSTRACTThe expropriation of minority shareholders by those of controling shareholder is themain agency conflict in firms with concentrated ownership. Teh expropriation isobvious when cash flow rights and control rights are separated through pyramiding andcross-holdings. The ultimate ownership concept is used to identify the separation andinvestigate its implications on dividend. By using sample consist of firms listed in theJakarta Stock Exchange for the period from 2000 to 2004, empirical evidences showthat cash flow rights and control rights do not go together but have differentimplications. The cash flow right concentration is an incentive to avoid expropriation.This can be seen from evidencess of positive effects of cash flow right on dividend. Onthe other hand, control right concentration is an incentive to generate private benefitsthrough expropriation. This conclusion is supported by evidence of negative effects ofcontrol right on dividend. When control right exceed cash flow right, the controllingshareholders have higher incentive to expropriate by participating in firmsmanagement. The controlling shareholders participation in management makes themmore freely to generate private benefits. But the incentive is lower when a firm has thesecond controlling shareholder. The second controlling shareholder can mitigate thecontrolling shareholders incentive to expropriate.

Keywords: expropriation, cash flow rights, control rights, cash flow right leverage,pyramiding, cross-holding, immediate ownership, iltimate ownership, dividend.

11

AKPM-10PENGARUH RISIKO LITIGASI DAN TIPE STRATEGI TERHADAP

HUBUNGAN ANTARA KONFLIK KEPENTINGAN DANKONSERVATISMA AKUNTANSI

Ahmad JuandaUNIVERSITAS MUHAMMADIYAH MALANG

ABSTRACTThis research studies existence and determinant of accounting conservatism,

especially related to conflict of interest between investor and creditor consideringmanager incentive due litigation risk and firm strategy typess. The objectives of thisresearch are: (1) to investigate the effect of conflict of interest on accountingconservatism; (2) to investigate the effect of litigation risk on the relation betweenconflict of interest and accounting conservatism; (3) to investigate the effect of strategytypes on the relation between conflict of interest and accounting conservatism.

Result of the research shows that there are variation accounting conservatismlevel inter-firm. The first testing hypothesis result shows that conflict of interestinfluence positively on accounting conservatism. The second testing hypothesis resultshows litigation risk moderate the relation between conflict of interest and accountingconservatism, but the moderation role is weaken. This result is not support predictedhypothesis. The third testing hypothesis result shows firm strategy types moderate therelation between conflict of interest and accounting conservatism. The result showswhen firm strategy is prospector, the positive relation conflict of interest and accountingconservatism is weaker. When firm strategy is defender, the positive relation conflict ofinterest and accounting conservatism is stronger. The result support predictedhypothesis.

This research shows litigation risk and strategy types can be assumed ascondition that motivate manager in responding conflict of interest between investor andcreditor related to conservative financial report. By unsupported the second hypothesis,possible reason for this matter because of the weakness of law enforcement inIndonesia, that influence manager in anticipating litigation risk.

Key words: conservatism, conflict of interest, litigation risks, strategy typess

12

AKPM-11PENGARUH KONSERVATISMA AKUNTANSI TERHADAP PENILAIAN

EKUITAS PERUSAHAANDIMODERASI OLEH GOOD CORPORATE GOVERNANCE

Dwi Yana Amalia S. Fala, SE, M.SiUNIVERSITAS KHAIRUN TERNATE

ABSTRACTThe objective of this study is to determine the influence of accounting conservatism onthe assessment of corporate equity valuation and the ability of Good CorporateGovernance (GCG) in interact the effect of accounting conservatism to the corporatevalue. Sample in this research is manufacture companies that listed in Jakarta StockMarket for the financial report in 2000-2005 periods. Number of sample is 23companies with 115 observations. The accounting conservatism proxy by conservatisminstrument variable (VIKV2_23). The assessment of corporate equity proxy by market-to-book ratio. The mechanism of Corporate Governance is measured using managerialof properties and the proportion of commissioner board.

The results showed that accounting conservatism giving significant positiveinfluence to corporate equity. Proportion of commissioner board as one as mechanismof corporate governance was moderating variable that interact relation betweenaccounting conservatism with corporate value, even in negative impact. Oppositely,managerial property was not moderating variable that could interact the relationbetween accounting conservatism and corporate value.Key words: conservatism instrument variable, market-to-book ratio, corporate

governance mechanism.

13

AKPM-12ANALISIS CROSS-SECTIONAL DAN TEMPORALHUBUNGAN ANTARA FINANCIAL LEVERAGE

DAN RISIKO SISTEMATIS

Ibnu QizamUIN SUNAN KALIJAGA JOGYAKARTA

ABSTRACTThis research is intended to examine both cross-sectionally and inter-temporally

the correlation between financial leverage and systematic risk (beta). Financial leverageis usually considered as one proxy of risk derived from financial data and as one domainthat has distinctive determinants. Beta, on the other domain, is regarded as one proxy ofrisk derived from market that has some other determinants. It is the research that tries tocombine both cross-sectionally and inter-temporally the two domains that most ofaccounting researchers devote themselves little to.

Cross-sectionally, this result fail to support hypothesis 1, that is the relationbetween financial leverage and systematic risk will be stronger when sizes of the firmsare relatively smaller that the other firms and conversely, the relation between financialleverage and systematic risk will be stronger when the size is relatively larger that theothers. Hypotheis 2 (the relation between financial leverage and systematic risk will benegatively stronger when the firms belong to a group of relatively more homogeneousindustries than the others; and conversely, the relation between financial leverage andsystematic risk will be positively less strong when the firms belong to a group ofrelatively less homogeneous industries than the others) and hypothesis 3b (the relationbetween financial leverage and systematic risk will be stronger when the significanteffect of operating leverage variable is higher) is empirically supported (when usinginteraction model C.1). In spite of the significant results, the coefficients of financialleverage, operating leverage, and industry on the main effects show inconsistent signs.The result, however, is consistent with Sufiyati (1977)`s findings where some of herresults showed that financial leverage was negatively related to beta.

On the other test, inter-temporally the result shows that financial leverage issignificantly and symmetrically related to beta. This means that the two variables showbidirectional causality. The high (low) beta can result in the high (low) financialleverage; and on the contrary, the high (low) financial leverage can result in the high(low) beta. This means that hypothesis 4a is supported. Nevertheless, the conditioningvariables (operating leverage and size) do not significantly influence the causal relationbetween beta and financial leverage.

Key words: Beta (systematic risk), Financial leverage, Operating Leverage, Size,Cross-sectional, inter-temporal, bidirectional, interaction model.

14

AKPM-13

ACCOUNTING BETA AS EX ANTE UNCERTAINTY PROXYIN INITIAL PUBLIC OFFERINGS

Dwi Venita WiandaniTatang Ary Gumanti

UNIVERSITAS JEMBER

ABSTRACTThe purpose of this study is to examine the relation between accounting

measures of total firm risk and the level f underpricing of initial public offerings (IPOs).A number of studies have shown an association between market and accounting betas.However, most of the studies are performed using a sample of large established firmsfor which both accounting and market betas can be computed. In case of IPO firms,market betas cannot be computed due to the data limitations associated with privatefirms. Due to limited information available prior to IPO dates, in particular financialreports, one has to use a proxy to measure risk in an IPO. Accounting variables havebeen prominently known as potential proxy for ex ante uncertainty in an IPO.

Using a sample of 90 IPOs that went public during 1991-1997 at the JakartaStock Exchange, this study finds that the level of underpricing is determined byaccounting beta, price to book value ratio and price earnings ratio. The IPO issue sizehas negative but insignificant association with the level of underpricing.

Keywords: Initial public offerings (IPO), accounting beta, ex ante uncertainty,underpricing,

15

AKPM-14

REAKSI PASAR TERHADAP PENGUKURAN KINERJA AKUNTANSIPERUSAHAAN PROSPECTOR DAN DEFENDER:

BUKTI TAMBAHAN UNTUK PERIODE SETELAH KRISIS

Erwin SaraswatiSari Atmini

UNIVERSITAS BRAWIJAYA MALANG

ABSTRACTMiles and Snow devide firms strategy into four types, which are prospector, defender,analyzer and reaction, with prospector and defender as the two extremes. The objectivesof this research are to empirically examine the differences in accounting performancebetween prospector and defender firms and the differences in market reaction as well.Accounting performance are measured by earnings before tax, discontinued operationand extraordinary items, sales growth and dividend payout ratio. Market reaction isproxied by cumulative abnormal returns. Sample of this research consists of 60 firms,33 firms are categorized as prospectors and 27 firms are categorized as defenders. Dataof this research are analyzed using Mann-Whitney U test. The results of this researchshow that there are no differences in earnings before tax, discontinued operation andextraordinary items, sales growth and market reaction between prospector firms anddefender firms. On the contrary, this research found that dividend payout ratio ofdefender firms are higher than dividend payout ratio of prospector firms, as predicted.

Keywords: Defender, prospector, financial performance, market reaction

16

AKPM-15

STUDI EMPIRIS TERHADAP KAPABILITAS STRATEGIK PERUSAHAANMANUFAKTUR DI INDONESIA

Novie ImanUNIVERSITAS GADJAH MADA

ABSTRACTIn operations management, strategic capabilities directly influence a companys successfactors in competition. The purpose of this paper is to examine the relationship betweenstrategic manufacturing capabilities in Indonesian manufacturing industry. The survey wasconducted through internet-based questionnaire and statistical analysis, particularlystructural equation modelling (SEM), was used to apprehend this concept.

Analysis of the data reveals that quality is a basis for delivery, which is basis forflexibility and cost. Whether flexibility and cost are pursued exclusively or simultaneously,it seems to be connected with the implementation of certain improvement programs. Thiscommon pattern of capability accumulation can be used to estimate potential behavior or asa way to perform in an innovative manner.

Keywords: manufacturing capabilities, strategic manufacturing, resource-based view

17

AKPM-16

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHIKUALITAS LABA DAN NILAI PERUSAHAAN

Andri RachmawatiHanung Triatmoko

UNS

ABSTRACTThe objective of this study is to examine the influence of Investment

Opportunity Set (IOS) and corporate governance mechanism (audit committee, board ofcommissioner, managerial ownership, institutional ownership) toward earnings qualityand firm value among listed manufacturing companies at Jakarta Stock Exchange.

The result of this study showed that IOS have significant influence to earningsquality and firm value; managerial ownership and institutional ownership havesignificant influence to firm value but didnt have significant influence to earningsquality; audit committee and board of commissioner didnt have significant influenceto earnings quality and firm value.

Keywords: Investment Opportunity Set, corporate governance mechanism earningsquality, firm value.

18

B.Akuntansi Manajemendan Keperilakuan

(AMKP)

19

AMKP-01

PENGARUH SISTEM PENGUKURAN KINERJA TERHADAP KEJELASANPERAN, PEMBERDAYAAN PSIKOLOGIS DAN KINERJA MANAJERIAL

(PENDEKATAN PARTIAL LEAST SQUARE)PENELITIAN TERHADAP MANAJER PERUSAHAAN MANUFAKTUR DI

JAWA TENGAH

Syaiful RahmanUNIVERSITAS TANJUNGPURA PONTIANAK

H. Muhammad NasirHj. Rr Sri Handayani

UNIVERSITAS DIPONEGORO SEMARANG

ABSTRACTThis study examines the influence of Performance Measurement System to Role

Clarity, Psychological Empowerment and Managerial Performance. Continuingresearch by Hall (2004), as for becoming object from this research is manufacturingbusiness which located in Central Java of Indonesia.

This research represents the empirical test which used random sampling technicsin data collection. Data were collected using a survey of 82 managers production andmarketing from manufacturing organizations in Center of Java, Indonesia. Data analysisuses Structural Equation Model (SEM) with the program SmartPLS (Partial LeastSquare).

Result of hypothesis Examination indicate that from six hypothesis raised, onlytwo accepted hypothesis. Accepted Hypothesis is hypothesis 1 (there are positiveinfluence between Performance Measurement System to Managerial Performance) andhypothesis 3 (there are positive influence between Psychological Empowerment toManagerial Performance). While hypothesis 2 (there are no influence betweenPerformance Measurement System to Psychological Empowerment), hypothesis 4(there are no influence between Performance Measurement System to Role Clarity),hypothesis 5 (there are no influence between Role Clarity to PsychologicalEmpowerment), and hypothesis 6 (there are no influence between Role Clarity toManagerial Performance) are rejected hypothesis.

Keywords: Performance Measurement System, Role Clarity, PsychologicalEmpowerment, Managerial Performance, Structural Equation Model(SEM), Partial Least Square (PLS).

20

AMKP-02

INDEPENDENSI AUDITOR DAN KOMITMEN ORGANISASI SEBAGAIMEDIASI PENGARUH PEMAHAMAN GOOD GOVERNANCE, GAYA

KEPEMIMPINAN DAN BUDAYA ORGANISASI TERHADAPKINERJA AUDITOR

Sri TrisnaningsihUNIVERSITAS PEMBANGUNAN NASIONAL (UPN) VETERAN JAWA TIMUR

ABSTRACTPenelitian akuntansi keperilakuan (behavior) tentang gaya kepemimpinan,

budaya organisasi, dan komitmen organisasi terhadap kinerja auditor pada perusahaanbisnis manufaktur sudah sering dilakukan, tetapi masih jarang sekali dilakukanpenelitian pada perusahaan bisnis non-manufaktur, seperti KAP dengan respondenauditor independen. Oleh karena itu, dengan merujuk teori Otley (1980), maka isusentral dari penelitian ini adalah: (1) Peneliti ingin membuktikan secara empiris, apakahindependensi auditor dan komitmen organisasi sebagai variabel intervening akanmemediasi pengaruh pemahaman good governance, gaya kepemimpinan dan budayaorganisasi terhadap kinerja auditor. (2) Mengembangkan dan melakukan kajian lebihlanjut penelitian terdahulu yang masih kontroversi. Hasil penelitian ini diharapkan dapatmemberikan kontribusi pada pengembangan teori akuntansi keperilakuan di bidangauditing.

Populasi penelitian ini adalah auditor yang bekerja di KAP, yangtersebar di selu.

21

AMKP-03

DAMPAK VOLATILITAS LINGKUNGAN TERHADAP HUBUNGANANTARA STRATEGI UNIT BISNIS, EVALUASI KINERJA BERBASIS

INFORMASI AKUNTANSI DAN KESENJANGAN ANGGARAN

Ali Riza FahleviUNIVERSITAS DIPONEGORO

FuadDwiarso UtomoIra Septriana

UNIVERSITAS DIAN NUSWANTOROYuserrie Zainuddin

UNIVERSITI SAINS MALAYSIARaman Noordin

UNIVERSITI MALAYSIA SABAH

AbstractCurrent study provides a way out of the intractable debate among economists andbehaviorists with regard the presence of slack in business units budget with regard tothe appropriateness of budgetary controls to reduce budgetary biasing behavior inbusiness units. Particularly, the study aims to test the impact of environmental volatilityon the structural relationships between business unit strategy, reliance on accountingperformance measures and budgetary biasing behavior. Findings from business unitmanagers provide strong evidence that the appropriateness of accounting basedbudgetary controls differ across environmental volatility.

Key words: Environmental Volatility, Budgetary controls, Business strategy,Budgetary biasing behavior

22

AMKP-04

PENGARUH MODERASI SISTEM PENGENDALIAN MANAJEMEN DANINOVASI TERHADAP KINERJA

(Studi Empiris Pada Perusahaan Manufaktur di Indonesia)

Dwi CahyonoEvi Lestari

UNIVERSITAS MUHAMMADIYAH JEMBERSyarifudin Yusuf

UNIVERSITAS MUHAMMADIYAH PAREPARE

ABSTRACTThese study investigated effect innovation on performance with Management

Control System (MCS) : budgets and balance scorecard : Customer Perspective asmoderating variable. The study used data collected through mail survey to severalmanagers. The responses of 45 managers drawn from a cross department of Indonesianmanufacturing companies to a quetionare survey designed to measure the variable wereanalyzed using MSEM (Moderated Structural Equation Model (MSEM) with LISREL(Linear Structural Relationships) 8.54 program. Futhermore analysis found positiveeffect Innovation on Performance with Management Control System (MCS) withbudgets and balance scorecard : Customer Perspective as moderating variable.Theseresult of this study were generally consistent with those from prior research.

Keywords : innovation, performance, customer, LISREL, MSEM

23

AMKP-05

PERAN KEADILAN DAN MANFAAT PERSEPSIANTERHADAP TINGKAT KEPUASAN DAN KOMITMEN

KARYAWAN DEPARTEMEN AKUNTANSI(Suatu Studi Eksperimental)

YusnainiUNIVERSITAS IBA PALEMBANG

ABSTRACKThis study examines the effects of justice and benefit perceptions on

individual behavior in a nonpaticipative resources allocation. Furthermore examinespresence superior monitoring affect to employees behavior. An experimental design2x2 between subject was conducted. Participants are as many as 231 student ofaccounting program. Two way anova analysis is used to investigate hypothesis.

The result show that even in cases when the allocation of resources is not seenas fair, be satisfied with the outcome and express commitment to performing therequired task if an employee asses the net perceived benefit of a decision outcome aspositive they will. Further, this study found support for the suggestion that the presenceof superior monitoring can favorably affect an employees commitment to perform,particularly in cases when satisfation is negatively impacted by non-participation andlow net perceived benefit.

Keyword: Justice, Net Perceived Benefit, Outcome Satisfaction, Commitment toPerform and Superior Monitoring

24

AMKP-06

THE INFLUENCE OF ADVERSE SELECTION AND NEGATIVE FRAMINGON ESCALATION OF COMMITMENT

IN PROJECT EVALUATION DECISIONS

Sany DwitaFACULTY OF ECONOMICS, STATE UNIVERSITY OF PADANG

ABSTRACTThe study aims at identifying factors influencing manager to continue a failing

project (escalation of commitment) on project evaluation decisions based on agency andprospect theory explanation. The study hypothesized that: (1) managers experiencingadverse selection condition, (2) managers experiencing negative framing condition, and(3) managers experiencing both adverse selection and negative framing conditions willexhibit a greater tendency to continue a poorly performing project.

A laboratory experiment with 2 x 2 factorial design is conducted. Sixty-eightExecutive MM and MAKSI Weekend studentsas the proxy of project managersparticipated in the experiment. Each subjects is presented randomly (randomassignment) with one case out of four versions available. Two-way ANOVA is used inhypotheses testing.

Results indicate that the influence of adverse selection, negative framing, alsoboth adverse selection and negative framing condition on managers project evaluationdecisions is not statistically significant (F1=0.221, p1= 0.640, F2=0.439, p2=0.510,F3=0.350, p3=0.556). Manipulation check responses show that the experimentstreatments is not successfully applied to most of subjects (69.81%). Therefore, subjectsfail to make a project evaluation decision based on the context described in each versionof cases. It is proposed that the absent of explicit instruction for subjects to read thecases several times before making a decision responsible for this result. This resultsshould be followed up by continuing study of factors influencing project evaluationdecisions based on agency and prospect theory explanation.

Keywords: adverse selection, negative framing, escalation of commitment, projectevaluation decisions

25

AMKP-07

PENGARUH URUTAN BUKTI, GAYA KOGNITIF, DAN PERSONALITASTERHADAP PROSES REVISI KEYAKINAN

Damai NasutionAKADEMI AKUNTANSI YKPN

SupriyadiUNIVERSITAS GADJAH MADA

ABSTRACTResearches that tried to examine influence of evidence order to auditors

judgement is still scarce in Indonesia. Moreover, the use of individual psychologicaldimension, consist of cognitive style and personality, never been examined in auditing,especially, in belief-revision context.

Present research focused to examined influence of evidence order, cognitivestyle, and personality to auditors judgement. Judgement in this research is define tohow auditor revised his believe based on evidence that evaluated step-by-step.Researcher predict this variables will influence auditor judgement.

Experiment method use in present research. Using a case study administered to88 auditor, this research found that: (i) auditors judgement were influenced by order inwhich audit evidence was evaluated; (ii) when auditor evaluated evidence in reverseorder (- - + + vs. + + - -), recency effect occur. This finding show that auditor willweighted disconfirmation evidence more than confirmation evidence; (iii) interactionexist between evidence order, cognitive style, and personality to influence auditorsjudgement.

Key Words: Judgement, Auditing, Order Effect, Recency Effect, Cognitive Style,Personality, Tolerance for Ambiguity

26

AMKP-08

PENGARUH KOMPLEKSITAS TUGAS DAN LOCUS OF CONTROLTERHADAP HUBUNGAN ANTARA GAYA KEPEMIMPINAN

DAN KEPUASAN KERJA AUDITOR

Cecilia EngkoUniversitas Pattimura Ambon

GudonoUniversitas Gadjah Mada

ABSTRAKThis study examine the effect of task complexity and locus of control to relation

between leadership style and job satisfaction. This research applies leadership style withcontingency approach and applies Path Goal Theory of Leadership.

The sampling technique applied is purposive sampling and research data isprimary data collected by sending uestionnaire direct in various KAP which itschecklist and address written in Directory Kantor Akuntan Publik released by IkatanAkuntan Indonesia (IAI). The respondent is yunior auditor in Surabaya, Semarang andYogyakarta. The yunior auditor is participating in this research amounts to 90 peoplesof 19 Public accountant Offices.

Test hypothesis done by using Two Way Analysis of Variance (ANOVA). Theresult of this research indicates that increasingly low task complexity; hence supportiveleadership style will increase job satisfaction of yunior auditor. This research also showsthat task complexity cannot moderation relation between directive leadership style andjob satisfaction, locus of control cannot moderation relation between directiveleadership style and job satisfaction and locus of control cannot moderation relationbetween supportive leadership style and job satisfaction.

Keyword: Direct leadership style, supportive leadership style, task complexity, locus ofcontrol and job satisfaction.

27

AMKP-09

PENGARUH PENYELENGGARAAN DAN PENGGUNAAN INFORMASIAKUNTANSI TERHADAP PERSEPSI PENGUSAHA KECIL ATAS

INFORMASI AKUNTANSI : SUATU RISET EKSPERIMEN

Margani PinastiUNIVERSITAS JENDERAL SOEDIRMAN PURWOKERTO

ABSTRACTThis research examines the effect of doing accounting process and using

accounting information on small businessmans perception on accounting information,using experiment method. Experimental design used is two-group posttest-only design.Research subjects of this experiment consists of 46 small business in Central Java, usingpurposive sampling method.

The result shows that doing accounting process and using accountinginformation empirically have an effect on small businessmans perception onaccounting information. T test result shows that experiment group subjects perception(after treatment/stimulus) significantly differ from control group subjects perception.This posttest outcome difference between the groups is due to the treatment/stimulus ofdoing accounting process and using accounting information, and not because of groupdifferences prior to the experiment. The results from anova test shows that the twogroups is equivalent prior to the experiment. Discriminant analysis results shows thatthe effect of doing accounting process and using accounting information on smallbusinessmans perception on accounting information is larger than the effect ofindividual differences on small businessmans perception on accounting information.

Keywords: small business, perception, accounting information, experiment method.

28

AMKP-10

ANALISIS PENGARUH INTENSITAS MORAL TERHADAP INTENSIKEPERILAKUAN: PERANAN MASALAH ETIKA PERSEPSIAN DALAMPENGAMBILAN KEPUTUSAN ETIS YANG TERKAIT DENGAN SISTEM

INFORMASI

Ni Wayan Kurnia DewiG u d o n o

FAKULTAS EKONOMI, UNIVERSITAS GADJAH MADA

ABSTRACTThis paper investigates critical issues on ethical behavior, spesifically the

role of an individuals perception of situation-specific issues on decision makingin ethical situation related to information system.The existance of this issues wastriggered by swift change on organizational and the computer development. Data were collected using Questionaire based on five scenarios containissues about ethics in computerization information system. Structural EquationalModelling (SEM) was used to examine the hyphotesis. This investigationsuccessfully prove that Moral Intensity of individual affects Behavioral Intentionrespondences through Perceived Ethical Problem.

Keywords: Intensitas Moral, Masalah Etika Persepsian, IntensiKeperilakuan, Structural Equation Modeling (SEM)

29

AMKP-11

PENGARUH BUDAYA ETIS ORGANISASI DAN ORIENTASI ETIKA TERHADAP

SENSITIVITAS ETIKA (Studi Empir i s Tentang Pemer iksa Internal Bawasda)

Syaikhul Falah, SE, M.SiUNIVERSITAS CENDERAWASIH

ABSTRACTThe problem of job culture is uncared ethics values, so necessary to public

sector officer specially in supervisor institute to be sensitive on ethics problem. Thepurpose of this study is to investigate the effect of organizational ethical culture andethical orientation (idealism - relativism) on ethical sensitivity (defined as the ability torecognize the ethical nature of a situation)

The sample in this research are officer Bawasda at Local Government ofKabupaten, Kota, and Provinci of Papua reform before. Total the questionnairedistributed counted 210 and able to be used 116. To examined these issues, a mailingsurvey was distributed to officer at BAWASDA local government Papua. The study usepath analysis to examine the structural relationship among variables that affect officersensitivity to ethical situation.

The results indicated that organizational ethical culture are affect idealism(p=0.000) but no relativism (p=0.493), because less training of standard inspectionethics to employee. Ethical orientation also have affect ethical sensitivity, especiallyrelativism (p=0.025), but idealism (p=0.107), doesnt significant though test the signaccepted. Scenario about failure in work as according to specified time, writing aprospective employer on client time, and subordinating judgment not assumed to harm

Keywords : organizational ethical culture, ethical orientation (idealismrelativism),ethical sensitivity

30

AMKP-12

PENGARUH INTENSITAS KOMPETISI PASAR TERHADAP HUBUNGANANTARA PENGGUNAAN INFORMASI SISTEM AKUNTANSI MANAGEMEN

DAN KINERJA UNIT BISNIS DANKEPUASAN KERJA

YULIUS KURNIA SUSANTOFakultas Ekonomi Universitas Kristen Duta Wacana

GUDONOFakultas Ekonomi Universitas Gadjah Mada

ABSTRACT

This research examines the moderating effect of the intensity of marketcompetition on the relationship between the usefulness of management accountingsystems (MAS) information and business unit performance and job satisfaction. Fiftysix business unit managers from manufacturing industry in Java and Sumatera hadparticipated in this research. The collecting data used a questionnaire survey viaelectronic-mail and post. Data were analyzed using an two-way analysis of variance.

The results showed that the effects of the usefulness of MAS information onbusiness unit performance and job satisfaction were dependent on the intensity ofmarket competition. Under high levels of the intensity of market competition, theusefulness of sophisticated MAS information had a positive effect on business unitperformance and job satisfaction, but under low levels it had a negative effect.Key Words: MAS information, intensity of market competition, business unit

performance, and job satisfaction

31

AMKP-13

POLA-POLA PERILAKU EKSEKUTIF BERKAITAN DENGAN TAHAPANPENAWARAN OPSI SAHAM:

UJI KOMPREHENSIF DI SEKITAR TANGGAL HIBAH

Nur Fadjrih AsyikSEKOLAH TINGGI ILMU EKONOMI INDONESIA (STIESIA) SURABAYA

ABSTRACTThis paper investigates the patterns of executive behavior to the each phase offer

of stock option. Executives expected stock prices decreases prior to the grant date with apurpose to obtain the lower exercise and stock prices increases after the grant date witha purpose to obtain the larger gains. While, this study also investigate whethermanagement manage factors of timing and option pricing model with identify thedifference behavior of every step stock option offering.

The amount of observation are 51 observations and the study finds thatexecutives have ability to manage information around option grant date. The effect isstronger when executives release earnings before option grant date for period prior toESOP. While, for period after ESOP, the effect is stronger with manage fair valuefactors are stock price volatility, but not support for the risk-free interest rate anddividend yield. Based on phases of stock option offering, at prior to employee stockoption plan, there are the difference of influence of offer of the stock option on earningsmanagement behavior at phase 1 and 2. However compared to phase 2, at phase 1sharper than phase 2. After ESOP, slope of phase 3 is sharper than slope of phase 1 and2.

32

AMKP-14

PENGARUH EMOSI NEGATIF DALAM PEMILIHAN ALTERNATIFINVESTASI MODAL: PERBANDINGAN KEPUTUSAN INDIVIDU DAN

KELOMPOK

Jesica HandokoUNIKA WIDYA MANDALA SURABAYA

ABSTRAKSIOne kind of managerial decision that affect organizations viability is capital investmentdecision. This decision needs long-term commitment from organization resources.Traditionally, managers choose capital investment project which give the highestexpected financial return. This research will be conducted for two purposes. First, to testthe effect of negative emotions (as one kind of non-financial factors) in capitalinvestment decisions, and second, to test the effect of group decision in controlling thenegative emotions effect. A 2x2 mixed-subjects experimental design will be conductedto test Faculty of Economics undergraduate students in randomly assignment.Analyzed data using non-parametric statistical tests supported both hypotheses. Thisresult consistent with prior research that suggests decision makers should consider bothfinancial data and affect reactions when evaluating investment alternatives.Furthermore, management should also consider the effectiveness of group decisions.

Keywords: Capital investment, Negative emotion, Group decision.

33

AMKP-15

HUBUNGAN ANTARA SISTEM PENGENDALIAN MANAJEMEN DENGANPERILAKU DYSFUNCTIONAL: BUDAYA NASIONAL SEBAGAI VARIABEL

MODERATING

Lili Sugeng JayantoroArifin Sabeni

UNIVERSITAS DIPONEGORO

ABSTRACTThis study examines the relationship of Management Control System and

Dysfunctional Behavior: National Culture as moderating Variable. Continuing researchby Soobaroyen (2006), as for becoming object from this research are manufacturingcompanies which laocated in Central Java of Indonesia.

This research represents the empirical test which used random sampling technicsin data collection. Data were collected using a survey of 80 managers (42 productionmanagers and 38 marketing managers from manufacturing companies in Central Java ofIndonesia). Data analysis uses OLS-estimated multiple linear regressions runningequations 1 and 2 separately and use MRA (Moderated Regression Analysis) to examwhat national culture is moderating variable.

Result of hypothesis examination indicate that from seven hypothesis raised,only four accepted hypothesis. Result of hypothesis examine that are relationshipbetween the level of standard operating procedures (SOP), budget participation (BP),reliance of accounting performance measures (RAPM) and the managers extent ofdysfunctional behavior-gamming, budget participation relations with the managersextent of dysfunctional behavior-information manipulation. There are no relationshipbetween the level of standard operating procedures and reliance on accountingperformance measures and the managers dysfunctional behavior-informationmanipulation, while national culture has no moderate relationship between managementcontrol system and dysfunctional behavior.

Keywords: Management Control system, dysfunctional Behavior, and national Culture.

34

AMKP-16ANALISIS HUBUNGAN ACTIVITY-BASED COSTING DENGAN

PENINGKATAN KINERJA KEUANGAN (STUDI EMPIRIS DI BURSA EFEK JAKARTA)

Barbara GunawanUNIVERSITAS MUHAMMDIYAH YOGYAKARTA

ABSTRACTThis study investigates the improvement in financial performance that is associated withthe use of activity-based costing (ABC), and association between ABC used and relativeimprovement financial performance influenced the specific enabling factors identified.One hundred and sixty internal auditors of manufacturing company in Jakarta StockExchange are chosen as sample. Confirmatory factor analysis and structural equationmodeling are used to investigate the relationship between ABC and financialperformance.The result show 1) there is no positive association between ABC use and improvementin financial performance, but there is positive association between ABC use andimprovement in return on investment (ROI) when ABC and other business strategicused simultaneously, 2) the association between ABC use and relative improvement infinancial performance is not influenced by specific enabling factors identified.

Keywords: activity-based costing, enabling conditions, financial performance, structural equation models.

35

C.Akuntansi Sektor Publikdan Perpajakan

(ASPP)

36

ASPP-01

INTERAKSI INFORMASI ASIMETRI, BUDAYA ORGANISASI, DAN GROUPCOHESIVENESS DALAM HUBUNGAN ANTARA PARTISIPASI

PENGANGGARAN DAN BUDGETARY SLACK(Studi Kasus pada Rumah Sakit Umum Daerah Se Jawa Tengah)

Dra. Hj. Falikhatun, M.Si, AkUNS SURAKARTA

ABSTRACTThis objective of the research was examined the effect of budgetary participation onbudgetary slack using information asymmetry, organizational culture, and groupcohesiveness as moderating variables. Hypotheses that proposed is a high budgetaryparticipation will have positive effect on budgetary slack. The information asymmetry,organizational culture, and group cohesiveness will have positive effect on budgetaryslack.

The population is Region General Hospital that located in Central Java. Simplerandom sampling used to take the samples. Data collection method that used is mailquestionnaires method. Data analyze method is validity and reliability analysis, clasicasumption analysis and hypotheses analysis that used multiple regresion.

The results are all variables valid and reliable and fullfil clasic asumption. Theresult of hypotheses analysis show that budgetary participation have positive andsignificance effect on budgetary slack. Furthermore, information asymmetry and groupcohesiveness have moderating variables in the relationship budgetary participation andbudgetary slack, but organizational culture with employess oriented do not havemoderating variables in the relationship budgetary participation and budgetary slack.

Key words: budgetary participation, information asymetry, organizational culture,group cohesiveness, budgetary slack

37

ASPP-02

PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGANANGGARAN DENGAN MENGGUNAKAN LIMA VARIABEL PEMODERASI

Arfan IkhsanLa Ane

UNIVERSITAS NEGERI MEDAN

ABSTRACTThis research is to examine the relationship between budgetary participation andbudgetary slack by incorporating five moderating variables. The main objective of thisstudy formulating in to this question: is leadership style, organization commitment,environmental uncertainty, strategic uncertainty and budgetary fulfilled as a moderatingvariables in the relationship between budgetary participation with budgetary slack.The sample in this research is manager who involved and responsibilities on the processbudgetary done for his department and division. The technical sampling by using simplerandom sampling. At least 37th manager who has participated in this research, also sameto 49.3% response rate.The result in this research shows that the budgetary participation positively effected tothe budgetary slack. Besides that, variables of budgetary fulfilled becomes puremoderating. Variables strategic uncertainty, environmental uncertainty, organizationalcommitment and leadership style as a quasi moderating in the relationship betweenbudgetary participation with budgetary slack.

Key Words: budgetary participation, budgetary slack, budgetary fulfilled,environmental uncertainty, strategic uncertainty and organizational commitment.

38

ASPP-03

STUDI FENOMENOLOGIS TERHADAP PROSES PENYUSUNAN ANGGARAN DAERAH

BUKTI EMPIRIS DARI SATU SATUAN KERJAPERANGKAT DAERAH DI PROVINSI JAMBI

Sri RahayuUNIVERSITAS JAMBI

Unti LudigdoDidied Affandy

UNIVERSITAS BRAWIJAYA

ABSTRACTThe main aim of this research is to understand the composition of local governmentbudgeting process in on the level of Satuan Kerja Perangkat Daerah (SKPD). Hence,this research is developed based on interpretive paradigm. The approach and techniqueof phenomenology analysis used to explore comprehensive meaning of composition oflocal government budgeting process. The result of this research are format and technicalcomposition of local government budgeting process have already referred to newestpolicy (Permendagri No. 13 Tahun 2006), but the idealism of performance budgeting isnot yet achieved. The less effective and less comprehensive socialization becomes oneof the cause. Although, there is no fundamental change, but there are some changesupon the view on budget. In the Future, a comprehensive and continuous socializationneed to be performed for all government employees and society to improve awarenessand understanding on the performance budgeting.

Key Words: Composition of local government budgeting process, phenomenology,performance budgeting

39

ASPP-04

PENGARUH PERTUMBUHAN EKONOMI, PENDAPATAN ASLI DAERAH,DAN DANA ALOKASI UMUM TERHADAP PENGALOKASIAN ANGGARAN

BELANJA MODAL

DarwantoYulia Yustikasari

UNIVERSITAS GADJAH MADA JOGJAKARTA

ABSTRACTThis research aims to give empirical evidence and examines the effect of

economic growth, pendapatan asli daerah (PAD), dana alokasi umum / general budget(DAU) on capital expenditure (belanja modal) by considering pooled data. Theresearch objects are Regency / Municipality of Java Island. The data used in thisresearch taken from 2004-2005 and Regency / Munificipality Governments recorded intable of General Budget Calucalation (perhitungan Dana Alokasi Umum) issued byBapekki Departemen Keuangan.

The analysis found that PAD and DAU have effect on capital expenditure(belanja modal). It means local government was able to to predict capital expenditurebased on PAD and DAU. Next analysis showed show that economic growth has noeffect on capital expenditure (belanja modal).

Keywords: APBD, capital expenditure, agency theory

40

ASPP-05

DESENTRALISASI DAN GAYA KEPEMIMPINAN SEBAGAI VARIABELMODERATING DALAM HUBUNGAN ANTARA PARTISIPASI PENYUSUNAN

ANGGARAN DAN KINERJA MANAJERIAL

Wahyudin NorUNIVERSITAS PALANGKA RAYA

ABSTRACTThe relationship between budget participation and managerial performance has

been attracting researchers attention. However, the result of previous studies onrelationship between budget participation and managerial performance has been oftencontradictory. One way to reconcile these conflicting result is to investigate thehypothesized relationship utilizing a contingency approach (Govindarajan, 1986a).

The purpose of this reseach is to examine the existing relationship betweenbudget participation and managerial performance. Empirically examined whetherdecentralisation and style of leadership are moderating variable that influence therelationship between budget participation and managerial performance. The sample ofthis research are taken from hybrid public sector organization population in Yogyakarta.From 350 sent questionnaire, there are 112 respondent than send their answer back.Only 101 questinnaire that fulfill the requierements to be processed in final analysis.

The empirical result using simple regression show that budget participationinfluence the managerial performance. But empirically result using residual approachshow that a fit between budget participation with contingent factor (decentralisation andstyle of leadership) does not effect managerial performance significantly.

Key Words: Budget Participation, Managerial Performance, Desentralization and Styleof Leadership

41

ASPP-06

AKUNTABILITAS, PARTISIPASI MASYARAKAT, DAN TRANSPARANSIKEBIJAKAN PUBLIK SEBAGAI PEMODERATING HUBUNGAN

PENGETAHUAN DEWAN TENTANG ANGGARAN DAN PENGAWASANKEUANGAN DAERAH (APBD)

Isma CoryanataUNIVERSITAS BENGKULU

ABSTRACTThis study examined influence of accountability, public participation, and public policytransparency on the relationship between budgeting knowledge and budgeting control.The study sample was from kota Bengkulu. Thirty legislative participated in this study.Hypothesis are tasted empirically used regression.The result of study indicated that,first, budgeting knowledge are statically significant, positive coefficient indicated thathigh budgeting knowledge so high budgeting control. Second, all moderating variableswere accountability, public participation, and public policy transparency had therelationship between budgeting knowledge and budgeting control. Therefore this studysported anothetr studies before.

Key word: Accoutability, Public Participation, Public Policy, Transparancy,Budgeting Knowledge, Budgeting Control

42

ASPP-07

PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAPKINERJA APARAT PEMERINTAH DAERAH: BUDAYA ORGANISASI DAN

KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING

Bambang SardjitoOsmad Muthaher

UNIVERSITAS ISLAM SULTAN AGUNG

ABSTRACTThe research explan the effect of budget participation toward managerial

performance both on directly and non directly, by examining organizational culture(people orinted and job oriented) and commitment organizational with serves asmoderating variables.

The research samples are selected by using census method were 150 manager inthe special district of Semarang. The data were collected at questionare a cross mailsurvey. The test of contingency variables (organizational culture and commitmentorganizational) by using interaction approach

The result of the research were consistence with proxy research, which showedthat budget participation had direct effect on managerial performance. Furthemore, thefindings supported the research hypothesis that the higher degree of fit between budgetpartipation and the organizational culture people oriented the higher managerialperformance. Other results of this research found that commitment organizationalmoderate the effect of budget participation toward managerial performance

Key Words: Budget participation, organizational culture, commitmen organizational,managerial performance in the special district of Semarang

43

ASPP-08

FENOMENA FLYPAPER EFFECT PADA KINERJA KEUANGANPEMERINTAH DAERAH KOTA DAN KABUPAYEN DI INDONESIA

Haryo KuncoroUNIVERSITAS NEGERI JAKARTA

ABSTRACTThe main problem of this research was to analyze the local government response

to the intergovernmental transfer. The main objective of this research was to get adeeper analytical about the contribution of the intergovernmental transfer on the localown revenue, operating and capital expenditures in the case of district municipalitygovernment in Indonesia over the period 1988-2003

Using the simulation equation system, we concluded that the intergovernmentalstimulate the increase of the local government expenditures larger than that of the localgovernment revenue (flypaper effect). It seems that dependency of local governmentonto the inter government transfer will be worse. The local government in the long runtend to use the external borrowing to finance the increase of their expenditures. Thosethe result above suggest that the distribution of intergovernmental transfer among regionshould consider the local tax effort, and the service minimum standard plays animportant role to achieve the expenditure efficiency.

44

ASPP-09

PETA KEMAMPUAN KEUANGAN DAERAH SESUDAH OTONOMI DAERAH: APAKAH MENGALAMI PERGESERAN?

(STUDI PADA KABUPATEN DAN KOTA SE JAWA-BALI)

Wirawan SetiajiPtiyo Hari Adi

UNIVERSITAS KRISTEN SATYA WACANA

ABSTRACTRegional autonomy implementation gives large opportunity for regions to

improve their own financial performance. Regions have authority to manage andoptimize their own local resources. But, unfortunately, the regional autonomy startedwhen regions had difference of readiness facing the era because of the impact ofmonetary crisis.

The objective of the research is to find the map of the regional financialperformance before and after the regional autonomy. The regions with good financialperformance before the era are indicated have better readiness than the others. It is alsoindicated that the regions will have better financial performance during the regionalautonomy. The indicators used to find the map are the share of regional own revenue toregional expenditure and the growth of regional own revenue. The sample of theresearch used are the regions (kabupaten/kota) in Java and Bali , which the data usedduring the year 1999 until 2004.

The result shows that the share of regional own revenue to regional expenditureduring autonomy era have no improvement, not better than the one before the era. Theregions still have strong dependence on the central government. But conversely, thegrowth of the regional own revenues during autonomy have positive difference thanbefore.

Keyword: regional Autonomy, Financial Performance, Share of Regional Own Revenueand Growth of Regional Own Revenue

45

ASPP-10

PENGARUH PARTISIPASI MASYARAKAT DAN TRANSPARANSIKEBIJAKAN PUBLIK TERHADAP HUBUNGAN ANTARA PENGETAHUAN

DEWAN TENTANG ANGGARAN DENGAN PENGAWASAN KEUANGANDAERAH (APBD)

(STUDY EMPIRIS DI PROVINSI PAPUA)

Simson WerimonUNIVERSITAS PAPUA

Imam GhozaliMohamad.Nazir

UNIVERSITAS DIPONEGORO SEMARANG

ABSTRAKTujuan penelitian ini adalah menguji pengaruh partisipasi masyarakat dan

transparansi kebijakan publik terhadap hubungan antara pengetahuan Dewan tentanganggaran dengan pengawasan keuangan daerah (APBD), yang di moderasi olehPartisipasi masyarakat dan transparansi kebijakan publik. Variabel independen dalampenelitian ini adalah pengetahuan Dewan tentang anggaran dan variable dependennyaadalah pengawasan keuangan daerah (APBD).

Sampel dalam penelitian ini adalah anggota Dewan Perwakilan Rakyat Daerah(DPRD) se-Provinsi Papua peroide 1999-2009, diperoleh dengan menggunakan tekhnikPurpose Random Sampling. Jumlah Responden dalam penelitian ini adalah sebanyak313. Pengumpulan data dilakukan dengan cara survei langsung pada wilayah yang dapatdijangkau dan mail survei serta kontak person secara khusus pada wilayah tidak dapatdijangkau. Pengujian hipotesis diuji secara empiris dengan menggunakan multipleregression untuk masing-masing sample.

Hasil penelitian menunjukkan bahwa pertama, terdapat hubungan yang positifsignifikan antara variabel pengetahuan dengan pengawasan keuangan daerah (APBD)pada level (p value) 0.018. Kedua interaksi antara pengetahuan dewan tentanganggaran dengan partisipasi masyarakat berpengaruh negatif signifikan terhadappengawasan Keuangan Daerah (APBD) dengan melihat nilai signifikansinya (p value)sebesar = 0,03 dengan koefisien regresinya bernilai -2,403, ketiga interaksi antarapengetahuan dewan tentang anggaran dengan transparansi kebijakan publik tidakberpengaruh positif signifikan terhadap pengawasan APBD dengan melihat nilaisignifikansinya (p value) sebesar = 0,266, ke empat interaksi antara pengetahuan dewantentang anggaran dengan partisipasi masyarakat dan transparansi kebijakan publik tidakberpengaruh positif signifikan terhadap pengawasan APBD dengan melihat nilaisignifikansinya (p value) sebesar = 0,266.

Kata Kunci : Partisipasi masyarakat, Transparansi kebijakan publik, pengetahuananggaran, pengawasan keuangan daerah (APBD).

46

ASPP-11

PENGARUH PERSONAL BACKGROUND, POLITICAL BACKGROUND DANPENGETAHUAN DEWAN TENTANG ANGGARAN TERHADAP PERAN

DPRD DALAM PENGAWASAN KEUANGAN DAERAH (STUDI KASUS DIKARESIDENAN SURAKARTA DAN DAERAH ISTIMEWA YOGYAKARTA

TAHUN 2006)

Jaka WinarnaSri Murni

FAKULTAS EKONOMI UNS

ABSTRACTThis research aim to examine the influence of personal background, political

background, and council budget knowledge towards the role of DPRD on regionfinancial control. This research is motivated by the fact that individual background willeffect to individual behavior on political activity.

Dependent variables in this research are personal background, politicalbackground, and council budget knowledge towards the role of DPRD on regionfinancial control. Independent variables are the role of DPRD on region financialcontrol in planning, implementing, and responsibility steps.

The data in this research consist of primary data that taken from questionairesdistributed directly to respondents. The collected are from 85 respondents that FinancialCommission and Budget Commitee members of DPRD at ex Surakarta Residence andYogyakarta. Hipothesis of this research are examine by using Multivariate Analysis ofVariances (MANOVA).

The result of this research in general shows that personal background, andpolitical background have no significant influence towards the role of DPRD on regionfinancial control. But the council budget knowledge have significant influence towardsthe role of DPRD on region financial control.

Keywords : personal background, political background, council budget knowledge, therole of DPRD, region financial control

47

ASPP-12

ANALISIS KINERJA RUMAH SAKIT DAERAH DENGAN PENDEKATANBALANCED SCORECARD BERDASARKAN KOMITMEN ORGANISASI,PENGENDALIAN INTERN DAN PENERAPAN PRINSIP-PRINSIP GOOD

CORPORATE GOVERNANCE (GCG)(Survei Pada Rumah Sakit Daerah di Jawa Timur).

Prasetyono

Nurul Kompyurini

UNIVERSITAS TRUNOJOYO

ABSTRACTThe purpose of this research are to study and analyze the influence of

organizational commitment, internal audit and implementation good corporategovernance principles toward regional hospital performance simultaneously andpartially. The method of this researh is description and explanatory survey. The unitsanalysis are regional hospital in east java. The data collecting was carrid out byspreading quetionnaires to regional hospital managers. The technical method of simplerandom sampling. The tool of analyze is path analysis

The result on this research and hypothesis testing show that: (1) there iscorrelation among organizational commitment and internal audit in moderate category;(2) simultaneously, organizational commitment, internal audit and implementation goodcorporate governance principles had significant influence to regional hospitalperformance; (3) partially, organizational commitment, internal audit andimplementation good corporate governance principles had positive influence but notsignificant to regional hospital performance.

Key Words: Organizational commitment, Internal Audit, Good Corporate Governanceand organizational Performance

48

ASPP-13

FAKTOR KEPRILAKUAN ORGANISASI DALAM IMPLEMENTASI SISTEM AKUNTANSI KEUANGAN DAERAH

(Studi Empiris pada Pemerintah Kabupaten dan Kota di Jawa Tengah danDaerah Istimewa Yogyakarta)

Lyna Latifah, Arifin SabeniUNIVERSITAS DIPONEGORO

ABSTRACTThis study examines the role conflict and organizational factors in Government

Financial Accounting System (Sistem Akuntansi Keuangan Daerah) implementation. Itis argued that attention to organitational factor enhance cognitif conflict that is thenconflict associated with successful Government Financial Accounting Systemimplementation, specifically the usefulness of Government Financial AccountingSystem for transparancy, eficiency and accountability. Lack of attention to these factorsgenerates affective conflict that is associated with less successful implementation.

Data were collected from 138 officers of local government in Central Java andYogyakarta province. The data then analyzed using Path Analysis with AMOS 4.01software.

Result of an empirical study of 138 respondens indicated that organitationalfactor such as top support have a significant positive influence on GovernmentFinancial Accounting System implementation. However, it shows that organizationalfactors such training and clarity objective does not have a significant positive influenceon Government Financial Accounting System implementation. We also find attention toorganitational factor enhance cognitive conflict and afective conflict that is thenconflict associated with successful Government Financial Accounting Systemimplementation does not have significant associations.

Keywords : organizational factors (training, clarity of objective and managementsupport), the role conflict (cognitive conflict and affective conflict) andGovernment Financial Accounting System implementation.

49

ASPP-14EXPECTATION GAP ANTARA PEMAKAI LAPORAN KEUANGAN DAN

AUDITOR PEMERINTAH

Retno YuliantiJaka Winarna

Doddy SetiawanUNIVERSITAS SEBELAS MARET

ABSTRACTThe objective of this research is to find out the existence of expectation gap in publicsector. The hypotheses in this research are there is an expectation gap betweengovernmental financial statement users and governmental auditors about auditors roleand responsibility. This research used two respondent groups; governmental financialstatement users and governmental auditors. The governmental financial statement usersconsist of DPRDs members and BPKDs employees, whereas the governmentalauditors consist of BPKs members in Yogyakarta. The result of data analysis can besummarized that there are expectation gap between governmental financial statementusers and governmental auditors about auditors role and responsibility. The result ofdata analysis in each factors show that there are no excpectation gap betweengovernmental financial statement users and governmental auditors about auditors roleand responsibility for: (1). Detecting and reporting of fraud, and (2) maintaining theindependency, and there are expectation gap between government financial statementusers and government auditors about (1) communicating the result of audit auditorsrole and (2) responsibility for improving audit effectiveness.

Keywords: Expectation Gap, governmental Financial Statement Users, GovernmentalAuditors.

50

ASPP-15

HUBUNGAN ANTARA DANA ALOKASI UMUM, BELANJA MODAL,PENDAPATAN ASLI DAERAH, DAN PENDAPATAN PER KAPITA

David HariantoPtiyo Hari Adi

UNIVERSITAS KRISTEN SATYA WACANA

ABSTRACTThe impact of decentralization fiscal of local government is expected to increase

the level of local autonomy in fulfilling its needs, but the central government can not bedisinterested in overcoming the gap of fund requirement for the local government bygiving General Allocation Fund (Dana Alokasi Umum/DAU) that can be used freely bythe local government. In order to increase the level of local autonomy, the localgovernment is expected to raise the allocation of capital expenditure. The fulfillment ofthe public needs can increase the citizens income and impact to the improvement ofOwn Revenues (PAD) and Income Per Capital.

The purpose of the research is find the relationship of General Allocation Fund,Capital Expenditure, Own Revenue, and Income Per capita in regions/municipals inJava and Bali. This research uses Structural Equation Modeling Test to see therelationship between variables.

The result shows that variable of General Allocation Fund is positively related toCapital Expenditure, Capital Expenditure is positively related to Own Revenues (PAD)Capital Expenditure is negatively related to Income Per Capita, and Local GovernmentOriginal Receipt is positively related to Income Per Capita.

Keyword : General Allocation Fund (DAU), Capital Expenditure, Own Revenues(PAD), Income per Capita.

51

ASPP-16

KAJIAN EMPIRIS TENTANG KEPATUHAN WAJIB PAJAK BADAN DIPERUSAHAAN INDUSTRI PENGOLAHAN DI SURABAYA

Elia MustikasariUNIVERSITAS AIRLANGGA SURABAYA

ABSTRACTThis study was conducted to investigate corporate tax non compliance behavior,

especially large and medium size manufacturing industry in Surabaya, East Java.Research design is survey research using questionnaire as instrument. The respondentsof the study are tax professionals who have at least 1 year experience as tax professionalin the manufacturing industry. Two hundred and thirty three tax professionals of 124corporates participated in this study. The data was analysed using Structural EquationModeling (SEM) with Amos version 5.

The findings of this study show that, the effect of: (1) attitude toward noncompliance behavior on tax professional intention is positive and significant; (2)subjective norm on tax professional intention is negative and significant; (3) moralobligation on tax professional intention is negative and significant; (4) perceivedbehavioral control on tax professional intention is positive and significant; (5)perceived behavioral control on corporate tax non compliance is negative andsignificant; (6) tax professional intention on corporate tax non compliance is positiveand significant; (7) perceived corporate financial condition on corporate tax noncompliance is negative and significant; (8) perceived corporate facilities on corporatetax non compliance is negative and significant; and (9) perceived organizational climateon corporate tax non compliance is negative and significant.

Keywords: attitude toward non compliance behavior, subjective norm, moralobligation, perceived behavioral control, tax professional intention,perceived corporate financial condition, perceived corporate facilities,perceived organizational climate, corporate tax non compliance.

52

D. Sistem Informasi

53

SI-01

ANALISIS KOMPARASI ANTARA MODEL CONCERN FOR INFORMATIONPRIVACY DAN MODEL INTERNET USERS INFORMATION PRIVACY

CONCERN: KONSEKUENSI UNTUK PROSES PENYELARASANMANAJEMEN DATABASE DI INDONESIA

(STUDI EMPIRIS DI JOGYAKARTA)

S u m i y a n aFAKULTAS EKONOMI, UNIVERSITAS GADJAH MADA

ABSTRACTThis research compares two models in information privacy domain. The researchintends to find a refined model for database management systems in Indonesia. The firstmodel is Concern for Information Privacy (CFIP) and the second model is InternetUsers Information Privacy Concern (IUIPC). The reseach find that both modelsare notfit for Indonesian users. This study finds empirical evidence that CFIP has medium-fitlevel and IUIPC has lower-fit level. Therefore, this study concludes that IT managersshould concern to all of the relevant dimensons.

Consequently, this research provides a new model that is the most suitablefor Indonesian users. The new model is called as IndIPC which combines the twomodels and eliminated the irrelevant dimensions. The new model suggests that two outof five dimensions affects behavioral intention. It means that Indonesian users prefer topresent their personal information privacy without considering control and anxiety. Inaddition, the study does not find that trusting belief mediates nor internenes the directrelationship between personal information privacy and the behavioral intentions.Finally, this research infers that contingent situations of Indonesian users haveconsequences on the aligment process of database management in the Indonesian firms.

Keywords: information privacy, privacy concern, structural equationmodeling, nomological validity

54

SI-02

PENGARUH INFORMATION TECHNOLOGY RELATEDNESS TERHADAPKINERJA PERUSAHAAN DENGAN KNOWLEDGE MANAGEMENT

CAPABILITY SEBAGAI VARIABEL INTERVENING(KAJIAN EMPIRIS PADA PERUSAHAAN PERBANKAN DI JAWA TENGAH)

Baiq Anggun Hilendry LestariZulaikha

UNIVERSITAS MATARAM

ABSTRACTPrior research stated that there are relationship between information technology

and corporate performance, but another research stated that there are not relationshipbetween information technology and corporate performance. Most studies haveoverlooked important intermediate organizational capabilities that mediate therelationship between information technology and corporate performance such asknowledge management capability. Recent research interest in the knowledgemanagement phenomenon indicates that knowledge management capability could bemediator between information technology and corporate performance. Research gapmotivated to examine the effects of information technology relatedness on corporateperformance through the mediation of knowledge management capability.

The current study hypothesizes that complementarity of four dimensions ofinformation technology relatedness is positively effect on cross-unit knowledgemanagement capability of a multibusiness firm and complementarity of productknowledge management capability, customer knowledge management capability, andmanagerial knowledge management capability has a positive effect on corporateperformance of a multibusiness firm. A survey was mailed (520 questioner) to generalbanks in central Java that proxied by information technology manager and businessmanager as research sample. The response rate indicated 27,3% with 142 respondent.To examine hypothesized used Structural Equation Model with AMOS program.

The result indicated that, as hypothesized, information technology relatednesshas a significant effect on the knowledge management capability and knowledgemanagement capability, in turn, has significant effects on corporate performance ofmultibusiness firm, so that information technology relatedness has significant indirecteffects on corporate performace through the mediation of knowledge managementcapability.

Keywords: Information Technology Relatedness, Knowledge Management Capability,Corporate Performance

55

SI-03

Mekanisme Alih Pengetahuan Anggota Tim Manajemen Atas danEksekutif STI: Menuju Keselarasan Sistem Informasi Strategik

Asty Almaida, SE, M.SiUNIVERSITAS HASANUDDIN

DR. Sony Warsono, MAFISUNIVERSITAS GAJAH MADA

ABSTRACT

Tujuan penelitian ini adalah untuk menguji pengaruh alih pengetahuan anggota TimManajemen Atas (TMT) dan eksekutif Sistem Teknologi Informasi (STI) padakeselarasan Sistem Teknologi Informasi-Strategik (SIS) dan kemudian menguji faktor-faktor yang mendorong terjadinya alih pengetahuan yang efektif. Berdasarkan tinjauanliteratur alih pengetahuan, sistem informasi dan strategi penelitian ini mengajukanhambatan pengetahuan, motivasi, dan iklim organisasi sebagai antiseden utama alihpengetahuan. Model penelitian diuji secara kuantitatif melalui survei lapangan pada 124pasangan serasi TMT/eksekutif STI menggunakan model persamaan struktural denganperangkat lunak LISREL. Hasil penelitian memperlihatkan pentingnya alih pengetahuanpada keselarasan SIS, demikian juga untuk ketiga antiseden alih pengetahuan. Analisipenelitian ini mendukung 9 dari 11 hipotesis yang diajukan juga memberikan kontribusibaru berupa munculnya pengaruh langsung antiseden alih pengetahuan (kemampuanmengabsorbsi, ambiguitas kausal dan afiliasi) yang diharapkan dapat dijadikan arahanbagi penelitian selanjutnya.Bertentangan dengan pendapat umum yang menyatakanfaktor motivasi merupakan faktor yang paling berpengaruh pada alih pengetahuan, hasilpenelitian ini memperlihatkan hambatan terbesar alih pengetahuan adalah terkait denganpengetahuan itu sendiri. Analisis penelitian ini Kenyataan akan pentingnya STI dalambisnis dan seringkali berkontribusi secara strategis, penelitian ini memberikan implikasibagi pengembangan teori dan praktis

Kata Kunci: Eksekutif STI, anggota Tim Manajemen Atas, Alih Pengetahuan,Keselarasan SIS, Sistem Informasi, Persamaan Model Struktural,LISREL

56

SI-04

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINATPEMANFAATAN SISTEM INFORMASI DAN

PENGGUNAAN SISTEM INFORMASI(Studi Empiris Pada Perusahaan Manufaktur di Bursa Efek Jakarta)

Rini HandayaniSTIE ATMA BHAKTI SURAKARTA

ABSTRACTThe objectives of the research are to examine some factors that influence

intention of utilization of information system and information system usage. The studyis based on the model proposed by Venkatesh et al.,(2003). This study used data thatobtained from individual perception of information sistem user in manufacture companythat have losted at Bursa Efek Jakarta. Data gathered from mail survey. Three hundredquestionnaires have sent to companies, 83 questionnaires were returned, and only 60questionnaires can be used. The data were analyzed by using multiple regression bySPSS 11.5 software.

Study results show that performance expectancy, effort expectancy and socialfactor are significant positive influence to intention of information system. Facilitatingconditions give significant positive influence to information system usage and intentionof information system is insignificant positive influence to information system usage.

Keywords : performance expectancy, effort expectancy, social factor, facilitatingconditions, intention of information system, information system usage.

57

SI-05

PENGUJIAN MODEL DELONE AND MCLEAN DALAM PENGEMBANGANSISTEM INFORMASI MANAJEMEN (KAJIAN SEBUAH KASUS)

Dody RadityoZulaikha

UNIVERSITAS DIPONEGORO

ABSTRACTDeLone and McLean (1992) model of information system success has much adoptedby information researchers to test information success model. This study is purposedto adopt DeLone and McLean model to test the relationship of antecedents (systemquality, information quality), and the consequences (individual impact andorganizational impact) of the information success (user satisfaction, intended to use).There were 150 responden participated in this study. Data were collected by surveysand analized by Structural Equatin Model. The results show that of the eighthypothesized relationships tested, two were found to be significant, and the remainder(six relationships) were not significant. The model provided strong support for theinfluence of intended use on the individual impact, and the individual impactinfluenced on the organizational impact. On the other hand, system quality andinformation quality did not influence on the user satisfaction. Furthermore, the usersatisfaction did not influene on the individual impact. Further research is required toimprove model and sampling methods. The limitation and the discuss is also supported.

Key words: informatin success, individual impact, organizational impact, systemquality, dan information quality.

58

E. Auditing danEtika Profesi

59

AU-01

GOOD CORPORATE GOVERNANCE DAN KINERJA BUMN DI INDONESIA:ASPEK AUDIT MANAJEMEN DAN PENGENDALIAN INTERN SEBAGAI

VARIABEL EKSOGEN SERTA TINJAUANNYA PADA JENIS PERUSAHAAN

Suryo PratoloFE-UNIVERSITAS MUHAMMADIYAH YOGYAKARTA

ABSTRACTBase on Indonesian Act no. 19/2003, company performance and good

corporate governance of the stated owned enterprise (SOE) are the important aspect.Base on the former research, literature studies, and Indonesian SOEs phenomena,researcher choose management audit and internal control as exogenous variablesinfluenced good corporate governance principles application and companyperformance. The company type as proxy of environmental aspect in internal control isused to differentiate company performance and good corporate governance level.

Using path analyses technique, the research summary are: there is a relationshipbetween management audit and internal control; directly, management audit andinternal control influence good corporate governance principles application partiallyand simultaneously; directly, management audit, internal control, and good corporategovernance principles application influence company performance; indirectly,management audit and internal control influence company performance through goodcorporate governance principles application; there are no defferences in companyperformance and good corporate governance level base on company type. Otherresearch resulted outcome is that internal control has the highest influence on goodcorporate governance principles application and company performance.

Keywords: management audit, internal control, good corporate governance, companyperformance, company type

60

AU-02

UPAYA MENINGKATKAN KUALITAS PERTIMBANGAN AUDIT MELALUISELF REVIEW: KASUS GOING CONCERN PERUSAHAAN

I Wayan SuartanaUNIVERSITAS UDAYANA BALI

ABSTRACTJudgment quality is independent of outcomes. In an uncertain environment a badoutcome may result even though the judgment process was good in the sense that allrelevant information was properly considered (Kennedy, 1993).Hogart and Einhorn (1992) proposed and tested a descriptive model of beliefadjustment. They posited that individuals are sequential processors of information whoemploy an anchoring and adjustment strategy to incorporate new evidence in anevaluation task. One important prediction of the model is that order in which a shortseries of complex, mixed evidence is evaluated leads to a efek kekinian. Issues indebiasing efek kekinian in an audit environment have been investigated by littleresearchers. This is necessary because the use of disproportional heuristic in decisionmaking will lead towards an error.This study proposed self review as the debiasing mechanisms that can reduce the efekkekinian and improve judgment quality. This study found the self review mechanismsignificantly reduced errors in the evaluation of going concern.

Key Words: efek kekinian, debiasing, self review, and going concern judgment

61

AU-03

KONSENTRASI PASAR AUDIT DI INDONESIA(ANALISIS EMPIRIS DI PASAR MODAL INDONESIA)

Zef ArfiansyahPUSAT PEMBINAAN AKUNTAN DAN JASA PENILAI-DEPKEU

Sylvia Veronica SiregarPASCASARJANA ILMU AKUNTANSI FEUI

ABSTRACTThe objective of this study is to examine the impact audit firm rotation

regulation on audit market concentration and structure. The data used in this studyconsisted of public listed companies in Jakarta Stock Exchange from 2000 to 2005.Degree of concentration was measured using Concentration Ratio and Herfindahl Index,based on number of audit engagements and total clients assets.

This study finds that by using number of audit, audit firm rotation decreases theconcentration ratios. But different result is found by using clients asset, where auditfirm rotation has no impact on audit market concentration. These results indicate auditfirm rotation just influence firms with small asset to change its audit firm from big auditfirm to the other audit firm. Whereas, firms with large asset entities still havepreference to use big audit firms.

This study also finds that audit firm rotation change audit market structure. Theaudit market structure in Indonesia has changed from dominant firm to oligopoly for theyers 2000 to 2005.

Keywords: audit firm rotation, degree of concentration, concentration, marketstructure

62

AU-04

INVESTIGASI TEKANAN PENGARUH SOSIAL DALAM MENJELASKANHUBUNGAN KOMITMEN DAN MORAL REASONING TERHADAP

KEPUTUSAN AUDITOR

FaisalUNIVERSITAS DIPONEGORO

This research examines whether social influence pressure within the accountingfirm affect auditors willingness to sign of on financial statement that are materiallymisstated. This paper also examines the effects of organizational commitment,professional commitment, and moral reasoning as