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"Tesis ini menguji pengaruh Pendidikan Profesi, Pengalaman Auditor, Jumlah Klien (Audit Capacity) dan Ukuran Kantor Akuntan Publik (KAP) terhadap Kualitas Audit dengan menggunakan hasil pemeriksaan yang dilakukan oleh Pusat Pembinaan Akuntan dan Jasa Penilai (PPAJP) ?Kementerian Keuangan sebagai proksi kualitas audit. Hasil penelitian membuktikan bahwa Pendidikan Profesi mempunyai dampak positif signifikan terhadap kualitas audit. Pengalaman tidak berpengaruh signifikan terhadap kualitas audit. Secara umum Jumlah Klien mempunyai dampak positif signifikan terhadap kualitas audit. Yang paling kuat buktinya ialah ukuran KAP berpengaruh positif signifikan terhadap kualitas audit

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This thesis examines the effect of Continuing Professional Education (CPE), Auditor?s Experience, Audit Capacity Stress and Accounting Firm Size to audit quality with quality review report from The accountant and appraiser supervisory Centre- Ministry of Finance as the proxy of audit quality. CPE have positif signifikan impact to audit quality. Experience don?t have significant impact to audit quality. Commonly, Audit Capacity Stress have positif significant impact to audit quality. Accounting firm size has strongest proof having positif significant impact to audit quality."

"Penelitian ini bertujuan untuk menganalisis pengaruh temuan audit, tindak lanjut hasil pemeriksaan, dan kualitas sumber daya manusia terhadap opini audit melalui tingkat pengungkapan laporan keuangan Kementerian/Lembaga. Variabel kualitas sumber daya manusia terdiri dari kapasitas operator pengelola keuangan dan latar belakang pendidikan pimpinan Kementerian/Lembaga. Jumlah sampel yang digunakan dalam penelitian ini adalah 74 Kementerian/Lembaga dari tahun 2010-2013. Hasil penelitian ini menunjukkan bahwa rata-rata tingkat pengungkapan laporan keuangan dari tahun 2010-2013 adalah 45.39%. Hasil penelitian membuktikan bahwa temuan audit, tindak lanjut hasil pemeriksaan, kapasitas operator pengelola keuangan berpengaruh positif terhadap opini audit melalui tingkat pengungkapan laporan keuangan. Namun, latar belakang pendidikan pimpinan Kementerian/Lembaga tidak memiliki pengaruh terhadap opini audit melalui tingkat pengungkapan laporan keuangan.

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The purpose of this research to analyze the effect audit findings, the follow up of audit recommendation, and quality of human resources on the audit opinion with disclosure level of financial statements of the Ministries/Institutions as intervening variable. The quality of human resources variable consist of the capacity of the operator and the educational background of the leadership Ministries/Institutions. The samples of this research were 74 Ministries/Institutions.

The results showed that average of disclosure level of financial statement during 2010-2013 are 45.39%. The results prove that audit findings, follow up of audit recommendation, the human resources of capacity of the operator?s have positive effect on audit opinion through disclosure level of financial statements. However, the educational background of leadership Ministries/Institutions are proved to have no effect on audit opinion with the disclosure level of financial statements as intervening variable."

"ABSTRAKPenelitian ini bertujuan untuk menganalisis kegiatan pendampingan oleh BPKP untuk meningkatkan kualitas Laporan Keuangan Kementerian/Lembaga. Penelitian ini berbentuk studi kasus dengan metode kualitatif. Penelitian difokuskan pada kegiatan BPKP di tiga kementerian yang mewakili perkembangan perolehan opini secara keseluruhan. Sebagai auditor internal pemerintah, BPKP harus mengawal pencapaian tujuan pemerintah, dalam hal ini adalah menghasilkan Laporan Keuangan Kementerian/Lembaga yang berkualitas. Penelitian ini menyimpulkan bahwa kegiatan pendampingan yang dilakukan BPKP telah cukup memadai untuk meningkatkan kualitas laporan keuangan kementerian/lembaga. Dalam teknis pelaksanaan kegiatan terdapat perbedaan perlakuan pendampingan pada kementerian yang dijadikan sampel, yaitu pendampingan yang dilakukan sampai ke satuan-satuan kerja di daerah-daerah.

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ABSTRACT

The objective of this research is to analyze mentoring activities by Financial and Development Supervisory Board (BPKP) to improve the quality of Financial Statements of Ministries/Institutions. This is a qualitative research in a form of a case study. This research focuses on BPKP?s activities in the three ministries that representing the overall trend of opinion of ministries/institutions. As an internal auditor of the Government, BPKP has to oversee the achievements of government objectives, in this case is providing good quality of Financial Statements of Ministries/Institutions. The result of this research shows that mentoring activities by BPKP is already enough to improve the quality of Financial Statements of Ministries/Institutions. However, there is a difference in implementation of mentoring activities on the sampled ministries, with regards to the mentoring implementation done for work units in remote areas."

"[ABSTRAKPenelitian ini bertujuan untuk menganalisis determinan identifikasi auditor ? kliendan menguji pengaruh dari identifikasi diri tersebut terhadap kualitas audit.Identifikasi diri auditor didasarkan atas teori identitas sosial dan motivated reasoning.Penelitian ini adalah penelitian kuantitatif menggunakan data primer yang didapatmelalui penyebaran kuesioner. Hasil penelitian menunjukkan bahwa identifikasiauditor ? klien terbentuk dari tingkat kepentingan klien, image klien, dan audit tenure.Identifikasi auditor ? klien terbukti meningkatkan kemungkinan auditor untukmenyetujui accounting treatment yang diharapkan klien tetapi menurunkan perilakuReduced Audit Quality dari auditor.ABSTRACTThis study aims to discover the determinant of auditor ? client identification andexamine the effects of that identification to audit quality. Auditors? identification isbased on social identity theory and motivated reasoning. This is a quantitative studyusing primary data collected through questionnares. Result shows that auditor ? clientidentification is determined by clients? importance, clients? image, and audit tenure.Auditor - client Identification is proved to increase the tendencies for auditor toacquiescence with clients? preferred accounting treatment but decrease the ReducedAudit Quality acts.;This study aims to discover the determinant of auditor ? client identification andexamine the effects of that identification to audit quality. Auditors? identification isbased on social identity theory and motivated reasoning. This is a quantitative studyusing primary data collected through questionnares. Result shows that auditor ? clientidentification is determined by clients? importance, clients? image, and audit tenure.Auditor - client Identification is proved to increase the tendencies for auditor toacquiescence with clients? preferred accounting treatment but decrease the ReducedAudit Quality acts.;This study aims to discover the determinant of auditor ? client identification andexamine the effects of that identification to audit quality. Auditors? identification isbased on social identity theory and motivated reasoning. This is a quantitative studyusing primary data collected through questionnares. Result shows that auditor ? clientidentification is determined by clients? importance, clients? image, and audit tenure.Auditor - client Identification is proved to increase the tendencies for auditor toacquiescence with clients? preferred accounting treatment but decrease the ReducedAudit Quality acts., This study aims to discover the determinant of auditor – client identification andexamine the effects of that identification to audit quality. Auditors’ identification isbased on social identity theory and motivated reasoning. This is a quantitative studyusing primary data collected through questionnares. Result shows that auditor – clientidentification is determined by clients’ importance, clients’ image, and audit tenure.Auditor - client Identification is proved to increase the tendencies for auditor toacquiescence with clients’ preferred accounting treatment but decrease the ReducedAudit Quality acts.]"

"Penelitian ini membahas mengenai pengaruh Pendidikan Profesional Berkelanjutan PPL dan Audit Capacity Stress ACS terhadap kualitas audit. Penelitian ini adalah penelitian kuantitatif menggunakan analisis regresi logistik binomial dengan SPSS 20. Hasil penelitian menunjukkan bahwa PPL berpengaruh positif terhadap kualitas audit dengan 3 pengukuran ukuran Kantor Akuntan Publik KAP yang berbeda yaitu KAP Big 4, KAP Big 20, dan KAP yang bekerjasama dengan Kantor Akuntan Publik Asing KAPA / Organisasi Audit Asing OAA . Audit Capacity Stress berpengaruh negatif terhadap kualitas audit dengan pengukuran KAP Big 20 dan KAP yang bekerjasama dengan KAPA/OAA. Sedangkan untuk ukuran KAP Big 4, audit capacity stress ditemukan tidak memiliki hubungan terhadap kualitas audit. Implikasi dari penelitian ini bahwa regulator perlu membatasi jumlah klien yang ditangani oleh Akuntan Publik per tahunnya agar kualitas audit dapat tetap terjaga.

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This study investigates the influence of Continuing Professional Education CPE and Audit Capacity Stress ACS on Audit Quality. This study uses binomial logistic regression using SPSS 20 software. The results show that CPE has positive significant influence to audit quality in three different measurements with regards to the size of Public Accounting Firms that are Big 4 Accounting Firms, Big 20 Accounting Firms and International Accounting Firm Affiliations. Audit Capacity Stress is found to have significant negative influence in Big 20 Accounting Firms and International Accounting Firm Affiliations. While in Big 4 Accounting Firms, Audit Capacity Stress is found to have no impact on audit quality. Implication from this study is that there should be regulations regarding the maximum number of clients per Public Accountant per year in order to mantain audit quality."

"The objective of this research is to provide empirical evidence of the influence of internal auditors? personal factors which consist of competency, independence, accountability, audit experience, ethics sensibility, and gender on audit quality. This research was done to government auditor working for government institution in Indonesia. Data of this research are primary data of perception of respondents which were collected by a survey using questionnaire. Numbers of questionnaire distributed were 329 copies and 279 copies were returned, so the response rate is 84,8%. Data were analyzed by using SEM and multiple regressions. The two procedures give the same result that ethics sensibility and accountability have positive influences on audit quality. Meanwhile competency, independence, audit experience, and gender have no influences on audit quality.

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Penelitian ini bertujuan memberikan bukti empiris tentang pengaruh faktor personal auditor internal yang terdiri dari kompetensi, independensi, akuntabilitas, pengalaman audit, pemahaman etika, dan gender terhadap kualitas audit. Penelitian dilakukan terhadap auditor internal pemerintah yang bekerja pada LPND di Indonesia. Data penelitian adalah data primer berupa persepsi responden yang dikumpulkan melalui survei dengan kuesioner. Kuesioner yang disebarkan berjumlah 329 buah dan yang kembali 279 buah, sehingga response rate adalah 84,8%. Data diolah dengan SEM dan regresi berganda. Dengan kedua prosedur diperoleh hasil penelitian yang sama, yaitu pemahaman etika dan akuntabilitas berpengaruh positif terhadap kualitas audit. Sedangkan kompetensi, independensi, pengalaman audit, dan gender tidak terbukti berpengaruh terhadap kualitas audit."

"ABSTRAKPenelitian ini berfokus pada analisis beban kerja mental pada tiga divisi penunjang sebuah perusahaan sekuritas BUMN di Jakarta dengan menggunakan metode pengukuran subjective rating yaitu Skala BORG CR10.Globalisasi dan perdagangan bebas membuat perkembangan dunia bisnis semakin pesat yang didukung oleh kemajuan teknologi informasi dan komunikasi. Sebagai salah satu pelaku dalam dunia bisnis yang terus berkembang. PT. X Securities juga terus berupaya untuk mengoptimalkan kinerja sumber daya manusianya dengan tetap memperhatikan kenyamanan kerja karyawan. Untuk mengetahui hal tersebut dapat menggunakan metode ergonomi yaitu analisa beban kerja mental. Kebutuhan untuk mengadakan analisis beban kerja mental di PT. X Securities didasari oleh semakin bertambahnya kemitraan perusahaan diberbagai daerah, juga dengan bertambahnya produk layanan perusahaan pada tahun 2008 lalu, pihak manajemen ingin mengetahui apakah hal ini mempengaruhi beban kerja yang dirasakan oleh tenaga kerja yang ada; selain itu juga diketahui bahwa pihak HRD perusahaan belum berkesempatan mengadakan analisis di bidang ini sehingga hasil analisis beban kerja mental ini diharapkan dapat menjadi acuan bagi perusahaan untuk dapat melakukan analisis beban kerja mental pada keseluruhan divisinya.Metode penelitian menggunakan metode kualitatif, yaitu dengan menggunakan skala pengukuran mental workload BORG CR10 dan melalui proses indepth interview untuk mendapatkan gambaran komprehensif atas beban kerja mental yang dialami para pemegang jabatan dari ketiga divisi terkait. Pengumpulan data dilakukan terhadap 21 jabatan pada divisi Finance & Accounting, divisi Settlement, dan divisi Information Technology (IT) dari tingkat managerial sampai dengan staff.Dari hasil analisis, disimpulkan bahwa: 1) secara keseluruhan, ketiga divisi penunjang PT X Securities memiliki beban kerja mental yang dapat dikategorikan sedang, atau dapat dikatakan bahwa divisi Finance & Accounting, divisi Settlement, dan Divis! IT secara keseluruhan tenaga kerja pada masing-masing divisinya memiliki berban kerja mental yang cukup dalam mengerjakan tugas pekerjaannya. Dapat disimpulkan juga bahwa beban kerja mental yang dirasakan para tenaga kerja pada masing-masing divisi tidak secara spesifik karena bertambahnya kemitraan dan penerapan system transaksi baru (e-trading), namun lebih mengarah pada pelaksanaan tugas pekerjaannya secara keseluruhan. 2) terdapat kesesuaian antara mental workload yang dialami dengan urutan kepentingan persyaratan kerja pada sebagian besar pemangku jabatan di ketiga divisi penunjang PT. X Securities.

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ABSTRACTThis research is focusing on the mental workload analysis in three supporting divisions at a government securities company in Jakarta by using subjective rating method - Borg Scale CR10.Globalization and free trade policy, supported by information technology and communication development, create rapid progress in business world. As one of the doer in this area, PT. X Securities continually strive to optimize its human resource performances by paying attention to the comfort of their employees at work. The ergonomic method, mental workload analysis, can be used to evaluate that matter.The need to conduct the mental work analysis at PT. X Securities was based on the growth of business partners in various regions/areas and the additional service product in 2008. By this analysis, the company wanted to know whether these changes affected the workload experienced by the employees. The other reason was because the Human Resource Deparment (HRD) of the company has not had an opportunity to do the analysis. The expectation is that the result of this analysis could be used as a reference for the company to analize mental workload in every division.The research methodology is using subjective rating, the BORG Scale CR10 and indepth interview process as qualitative method, to obtain comprehensive pictures of mental workload experienced by Job holders in three supporting divisions PT. X Securities. The data was collected from 21 various positions in Finance and Accounting, Settlement and Information Technology (IT) divisions ranking from managerial to staff level. Data process and analysis was done qualitatively to see the mental workload dynamic experienced in each divisions.Based on the result, it can be summarized that: 1) As a whole, the three supporting divisions of PT. X Securities have mental workload with medium category or in other words, the Finance and Accounting, Settlement and IT's human resources experienced adequate mental workload in completing their tasks. It could be concluded that the workload experienced by each divisions did not specifically because of the increase in numbers of partners and the Implementation of new transaction (e-trading) but more on the implementation of the task overall; 2) There is conformity between mental workload experienced and the sequence of importance with the work requirements on most of the jobholders in PT. X Securities three supporting divisions."

"Penelitian ini bertujuan untuk menguji pengaruh tenure audit dan rotasi auditor terhadap kualitas audit, pengaruh ukuran Kantor Akuntan Publik (KAP) terhadap kualitas audit, serta pengaruh moderasi ukuran KAP terhadap hubungan tenure audit dan kualitas audit. Tenure audit dibedakan menjadi tenure KAP dan tenure audit partner (AP). Rotasi auditor dibedakan menjadi rotasi KAP dan rotasi audit partner (AP). Sampel penelitian adalah perusahaan yang terdaftar di Bursa Efek Indonesia pada periode 2004 hingga 2011, kecuali perusahaan yang bergerak di industri keuangan. Kualitas audit dalam penelitian ini diukur dengan kualitas laba dengan menggunakan tingkat akrual diskresioner (Kasznik, 1999). Tenure KAP dan rotasi KAP terbukti tidak berpengaruh kuadratik terhadap kualitas audit. Tenure AP dan rotasi AP juga tidak terbukti memiliki hubungan kuadratik dengan kualitas audit. Ukuran KAP terbukti berpengaruh positif secara langsung terhadap kualitas audit. Ditemukan pula bahwa pengaruh ukuran KAP memoderasi hubungan antara tenure AP dan kualitas audit. Akan tetapi, tidak ditemukan adanya pengaruh ukuran KAP dalam memoderasi hubungan antara tenure KAP dan kualitas audit. Hasil penelitian ini mengindikasikan perlunya pengkajian lebih lanjut terkait efektivitas peraturan yang membatasi tenure audit.

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This research aims to examine the effect of audit tenure and auditor rotation on audit quality, the effect of audit firm size on audit quality, and the moderating effect of audit firm size on the relationship between audit tenure and audit quality. Audit tenure refers to audit firm tenure and audit partner tenure. Auditor rotation refers to audit firm rotation and audit partner rotation. The research samples are public companies that are listed in Indonesia Stock Exchange during 2004-2011 periods exclude the companies in financial industry. Audit quality?s proxy is earnings quality which is measured by the level of discretionary accrual (Kasznik, 1999). This research finds that audit firm tenure and audit firm rotation have no effect on audit quality. Audit partner tenure and audit partner rotation also have no effect on audit quality. There is a positive of audit firm size on audit quality. But, the evidences that support the moderating effect of audit firm size on the relationship between audit firm tenure and audit quality are insufficient. In the other hand, moderating effect of audit firm size on the relationship between audit partner tenure and audit quality shows that the engagement with Big X auditor will give a positive impact on audit quality. The results of this research show that the regulation that limits the audit tenure is a subject of further evaluation."

"Penelitian yang sudah pernah dilakukan menunjukkan bahwa penundaan di dalam penerbitan laporan keuangan tahunan dapat meningkatkan tingkat ketidakpastian didalam pembuatan keputusan berdasarkan informasi yang tersedia didalam laporan keuangan sehingga investor dapat menunda pembelian dan penjualan atas saham sampai laporan keuangan diterbitkan. Penelitian ini dilakukan untuk melihat sampai sejauh mana faktor-faktor yang menentukan ketepatan waktu penyampaian laporan keuangan yang biasa diukur dengan audit delay, yang dihitung dari selisih waktu tanggal laporan keuangan tahunan perusahaan sampai dengan tanggal laporan audit yang dikeluarkan oleh KAP. Dari berbagai faktor-faktor yang ada peneliti hanya memilih total aktiva, jenis opini auditor, ukuran KAP dan rasio profitabilitas. Penelitian ini dilakukan untuk membuktikan apakah total aktiva, jenis opini auditor, ukuran KAP dan rasio profitabilitas memiliki pengaruh terhadap praktek audit delay pada bank-bank yang terdaftar di Bursa Efek Indonesia. Hasil dari penelitian ini ditemukan bahwa tidak terdapat pengaruh dari total aktiva terhadap audit delay, sebaliknya ditemukan hubungan signifikan dari opini audit, ukuran KAP dan rasio profitabilitas terhadap audit delay, serta terdapat pengaruh yang signifikan dari seluruh variabel total aktiva, opini audit, ukuran KAP dan rasio profitabiltas terhadap audit Delay.

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Studies have been done showing that the delay in publishing the annual financial statements can increase the level of uncertainty in making decisions based on information provided in financial statements so investors can defer the purchase and sale of shares until the financial statements issued. This research was conducted to see how far the factors that determine the timeliness of submission of financial reports which is usually measured with audit delay, which is calculated from the difference between the time of the company?s annual financial statement date until the date of the audit report issued by the audit firm. From the various factors researcher have chose only the total assets, auditor opinion type, auditor firm size and profitability ratio. This study was conducted to verify the total assets, the type of opinion the auditor, audit firm size and profitability ratio has an effect to audit delay at the banks listed in Indonesia Stock Exchange. The results from this study found that there was no significant relationship of total assets on audit delay, conversely found a significant relationship of the audit opinion type, audit firm size and profitability ratio to the audit delay, and there is significant influence of all variables in total assets, audit opinion, audit firm size and profitabiltas ratio to audit delay."

"The purpose of this study is to investigate the effect of ownership structure and audit committees size to the disclosure of executive management compensation in the Financial Statement. The research s samples are 125 manufacturing companies that listed in Indonesia Stock Exchange in 2012. The results of this research show that managerial ownership and audit committees size does not have a significant effect to the disclosure of executive management compensation in the Financial Statements. Besides that, institutional ownership has a negative significant effect to the disclosure of executive management compensation in the Financial Statements."