PENGARUH LOCUS OF CONTROL DAN KOMPLEKSITAS TUGAS DENGAN SIFAT MACHIAVELLIAN SEBAGAI PEMODERASI TERHADAP PERILAKU DISFUNGSIONAL AUDIT DI KAP KOTA DENPASAR

Independent auditor services are needed to determine the reliability of the financial statements presented by management and to give an opinion towards the financial statements in a credible manner, so that they can be trusted and obtain larger market share. In addition, the reporting process must also be effective by employing competent and objective independent auditors to give high quality audit based on the Professional Standards of Public Accountants (SPAP) and the Code of Ethics (IAPI,2016). On the other side, non-compliance towards SPAP and the Code of Ethics can reduce the audit quality. The non-compliance to the standards leads to violation cases and financial scandals, which inhibits the credibility of the auditors. This study aims to examine the effect of locus of external and task complexity towards the dysfunctional audit behavior moderated by Machiavellian. This research was conducted on auditors that was registered at the Public Accounting Firm (KAP) in Denpasar using the PLS-SEM analysis and with the support of SmartPLS 3.0. Software. The results showed that the auditor’s dysfunctional behavior can be caused by the variations of external locus, the complexity of the task which interacts with Machiavellian.

PENGARUH PENERAPAN AUDIT E-COMMERCE TERHADAP KINERJA AUDITOR : STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI SURABAYA, INDONESIA

This study aims to identify using empirical research how the impact of E-commerce on the auditing profession. The object of this research is the auditor who works at the Public Accounting Firm (KAP) in the city of Surabaya. Data collection was done by doing a survey through a questionnaire media. The primary data generated by 60 questionnaires can be processed using Partial Least Square. Evaluation of the model in PLS is done by evaluating the outer model and inner model. The data in this study were collected through questionnaires and analyzed by using a simple linear regression model. The results of the study found that the implementation of e-audit has a positive and significant effect on auditor performance. The auditor performance is influenced by an e-audit factor of 83% and the remaining is influenced by other factors.

PENGARUH GENDER FINANCIAL EXPERTISE KOMITE AUDIT TERHADAP PRAKTIK MANAJEMEN LABA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BEI PERIODE 2016-2018

Earnings management is a manager's choice to choose accounting policies or real actions to achieve certain earnings goals. This study aims to examine the effect of the gender financial expertise of the audit committee on earnings management practices. This study uses 852 samples of non-financial companies listed on the Indonesia Stock Exchange in 2016-2018 by using multiple linear regression analysis with classical assumption testing. The result of this study is the indication that committee audit financial expertise (EXPERT), proportion of the number of women on the audit committee (ACFD), and proportion of female financial experts on the audit committee (FEMEX) do not have a significant influence on earnings management as measured by using discretionary accruals. On the contrary, the proportion of male financial experts on the audit committee (MALEX), has a significant positive effect on earnings management. This shows that the presence of financial expertise that affects earnings management has been influenced by the sex of male financial experts. This research is in accordance with the theory that reveals that there are different effects with the existence of gender differences in a company.

PENGARUH RELATED PARTY TRANSACTIONS TERHADAP PENGGUNAAN MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI INDONESIA

The company's profit can be one of the factors that can determine an investor's decision to make an investment. The company's large and growing profits will surely be attractive to investors. However, the profit reported by the company does not necessarily guarantee that the reported information is the actual condition of the company. Companies can do earnings management resulting from gaps in information between company management and external parties. One of the activities that can be used as an earnings management tool is RPT. This study aims to determine whether RPT is positively related to real earnings management or accrual earnings management on manufacturing companies in Indonesia during the period between 2017-2019 that have been listed on the Indonesia Stock Exchange. The results showed that RPT has no significant effect on real earnings management or accrual earnings management. These results indicate that RPT is used not for earnings management purposes but as an efficient transaction. There are also other factors that influence earnings management such as audit quality and the number of directors.

PENGARUH KINERJA DAN VOLUME PERDAGANGAN TERHADAP HARGA SAHAM PERUSAHAAN PADA INDUSTRI PERBANKAN

The aim of this study is to (1) determine the effect of Return On Asset towards the Stock Price of banking companies in Indonesia Stock Exchange (2) determine the effect of Return On Equity towards the Stock Price of banking companies in Indonesia Stock Exchange (3) determine the effect of Earning Per Share towards the Stock Price of banking companies in Indonesia Stock Exchange (4) determine the effect of Trading Volume towards the Stock Price of banking companies in Indonesia Stock Exchange (5) determine the effect of Return On Asset, Return On Equity, Earning Per Share and Trading Volume towards the Stock Price of banking companies in Indonesia Stock Exchange. The population in this study is banking companies listed in the IDX. The selection of samples applies the purposive sampling method. The number of samples is 10 banking companies listed on the IDX in the period of 2015-2018. The data analysis used to test the hypothesis is the Multiple regression analysis technique. Based on the research, results show that (1) Return On Asset gives positive effect towards the Stock Prices (2) Return On Equity Asset have an insignificant effect towards the Stock Prices (3) Earning Per Share Asset gives positive effect towards the Stock Prices (4) Trading Volume Asset have an insignificant effect towards the Stock Prices.

STUDI KOMPARASI KESIAPAN PEMBELAJARAN AKUNTANSI KEUANGAN DI UNIVERSITAS SURABAYA DAN STIE PERBANAS SURABAYA DALAM RANGKA ADOPSI IFRS: PERSPEKTIF AKADEMISI

The focus of this study is how learning process about IFRS in accounting curriculum Universitas Surabaya and STIE Perbanas Surabaya using qualitative research paradigm. Interviews, observations, and documentary analysis were used during data collection processes. The result of this study is the curriculum of accounting educationof Universitas Surabaya and STIE Perbanas Surabaya have been updated with IFRS. The accounting lecturers of these universities never facing any significant difficulty in adjusting the accounting education curriculum because so many training, seminar, or socialization about IFRS have been participated. Learning methods and support from institutions become evaluation in the current process of accounting education. The learning methods for accounting students of Universitas Surabaya and STIE Perbanas Surabaya have no significant difference although they use different approaches. In term of the support of institutions, Universitas Surabaya is better than STIE Perbanas Surabaya.

Hubungan Corporate Social Responsibility dengan Earnings Quality pada Perusahaan yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2016-2019

Earnings is one of some important things that company stakeholders pay attention to in making decisions related to the company. Therefore, the quality of earnings reported by companies need to be ensured that it accurately reflects tha real conditions of the company. Besides earnings, stakeholders also pay attention to corporate social responsibility activities that has been done by company as the implementation of triple bottom line concept. This study aims to investigate the relationship between corporate social responsibility (CSR) and earnings quality reported by firms. CSR is measured by using the CSRD Index based on 91 GRI criteria, while earnings quality is proxied by accrual earnings management and measured by calculating the discretionary accruals. The research object in this study is all entities listed on the Indonesia Stock Exchange (IDX) in the period of 2016-2019. After selecting companies based on predetermined sample criteria, the totals of sample numbers in this study is 191 companies in 2016-2019. The result of this study prove that there is no significant relationship between CSR and earnings quality. Keywords: corporate social responsibility, earnings quality, earnings management

WORK-LIFE BALANCE KONSULTAN PAJAK DI KANTOR KONSULTAN “X” DI SURABAYA

This study aims to determine the work-life balance and worker satisfaction for his work as a tax consultant. Factors that can affect the work-life balance are work environment, flexibility, financial factors, and work culture. The object of this research is “X” Tax Consultant Office in Surabaya. This study used qualitative methods using semi-structured interview and direct observation. Based on the result of interviews and observations obtained result that flexibility and work environment have a role in determining work-life balance this is also supported by work environment and work culture provided by “X” Tax Consultannt Office. The results showed that there were 2 conditions of work on tax consultants where there was a balance between work and personal life during the low season and imbalance during the peak season, however the consultants were satisfied with the overall work-life balance they were carrying out.

PERMISIF DALAM SISTEM PENGENDALIAN MANAJEMEN (STUDI KASUS DALAM UD SINAR MOTOR)

This study aims to determine the impact of permissiveness in the management control system. Management control system cannot be implemented because of permissiveness that gives looseness in management control system. Problems occur are in the form of attendance and attendance of employees, punishment is less applied with firm, tolerance in recruit employees. Writing this thesis is included in applied research where the author hopes with the writing of thisthesis can assist in providing recommendations and suggestions related to management control system in Sinar Motor. The research method used is by interview, observation and data analysis. At this writing will be discussed about the management system of the company's management Sinar Motor include action control, result control, personnel control and cultural control. However, the management control system has not been able to perform well due to permissive generated from the nature of the owner who did not bear, pity and trust. To minimize the problem, the authors provide recommendations in the form of a limitation of tolerance that can be done by the owner for each problem. With some recommendations are expected to improve management control systemUD Sinar Motor.

HUBUNGAN KOMPLEMENTER ANTARA MANAJEMEN PUNCAK PEREMPUAN DAN LITERASI KEUANGAN TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN YANG TERDAFTAR DI BEI PERIODE 2015

The purpose of this study is to examine whether the presence of female top management and female top management with financial literacy has an impact on reducing earnings management. Earnings management is proxied by discretionary accruals and measured using the Modified Jones (1995) model on a cross-sectional version. The study population use all company that has been listed in Bursa Efek Indonesia (BEI) at 2015. The amount of company used in this study are 291 companies. The results of this study shows that there is no effect between female top management and female top management with financial literacy on the reduction of earnings management.