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"The purpose of this study is to examine the influence of the religious character education, supervisorauthority to cheat and the interaction of these factors toward unethical behavior of accountants infinancial reporting. This study used experiment approach i.e. 2x2 factorial between subjects. Theseresults reveal that when there is a superior authority to cheat, the subject will tend to cheat in makingfinancial statements (unethical). Furthermore, subjects who received religious character educationwill tend to behave ethically in making financial reports. The results also indicate that the religiouscharacter education has ability to mitigate the urge to do unethical wich arise from authority ofsuperiors to cheat factors.AbstrakTujuan dari penelitian ini adalah untuk menguji pengaruh pendidikan karakter keagamaan danotoritas atasan untuk berbuat curang serta interaksi dari kedua faktor tersebut terhadap perilaku tidaketis akuntan dalam pelaporan keuangan. Penelitian ini menggunakan pendekatan eksperimen 2x2faktorial antar subjek. Hasil penelitian ini menunjukkan bahwa ketika terdapat otoritas atasan untukberbuat curang, maka subjek akan cenderung untuk curang dalam pembuatan laporan keuangan(berlaku tidak etis). Selanjutnya, subjek yang mendapatkan pendidikan karakter keagamaan akancenderung berperilaku etis dalam pembuatan laporan keuangan. Hasil penelitian juga menunjukkanbahwa pendidikan karakter keagamaan memiliki kemampuan untuk memitigasi adanya doronganuntuk berbuat tidak etis yang muncul dari faktor otoritas atasan untuk berbuat curang. "

"The purpose of this study was to examine the association between technical, organizational, individualcharacteristics of local government officials factors and the implementation of performance measurementsystems (PMS) in local government. The study was conducted in territory of local government of YogyakartaSpecial Region (DIY). The samples are local government officials in Satuan Kerja Perangkat Daerah(SKPD) who are directly involved in the implementation of the Performance Accountability System forGovernment Entity (SAKIP) and reporting Performance Accountability Reports for Government Entity(LAKIP). The results found the factors that positively and significantly associated with implementation ofa PMS were organizational factors, namely: training and organization?s response are open to change, andthe individual characteristics factors, namely: high self-efficacy and conscientiousness trait.AbstrakTujuan dari penelitian ini adalah menguji hubungan antara faktor teknis, organisasional, karakteristikindividu pegawai pemda dan implementasi sistem pengukuran kinerja di tingkat pemerintah daerah.Penelitian dilakukan di lingkup pemerintah daerah Daerah Istimewa Yogyakarta (DIY). Sampel penelitianadalah pegawai pemerintah daerah di Satuan Kerja Perangkat Daerah (SKPD) yang secara langsung terlibatdalam pelaksanaan Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) dan pelaporan LaporanAkuntabilitas dan Kinerja Instansi Pemerintah (LAKIP). Hasil penelitian menemukan bahwa faktor?faktoryang berhubungan secara positif dan signifikan terhadap implementasi sistem pengukuran kinerja adalahfaktor organisasional, yakni: pelatihan dan respon organisasi yang terbuka terhadap perubahan, dan faktorkarakteristik individu, yakni: self efficacy yang tinggi dan sifat conscientiousness."

"Penelitian ini bertujuan untuk menguji pengaruh tekanan anggaran waktu yang dirasakan, komitmen profesional, tipe kepribadian, kompetensi, independensi, dan posisi auditor di KAP terhadap perilaku audit disfungsional yang direpresentasikan dengan reduksi kualitas audit dan underreporting of time. Metode pengumpulan data dilakukan dengan membagikan kuesioner kepada 117 orang auditor kantor akuntan publik di Jakarta. Hasil penelitian menunjukkan bahwa tekanan anggaran waktu yang dirasakan dan komitmen profesional kontinu berpengaruh positif terhadap reduksi kualitas audit dan underreporting of time. Sedangkan komitmen profesional afektif, tipe kepribadian, dan posisi auditor di KAP berpengaruh negatif terhadap reduksi kualitas audit dan underreporting of time. Selain itu kompetensi berpengaruh negatif hanya pada reduksi kualitas audit dan tidak berpengaruh pada underreporting of time. Di lain sisi, komitmen profesional normatif dan independensi tidak berpengaruh pada reduksi kualitas audit dan underreporting of time.

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This study aimed to examine the effect of perceived time budget pressure, affective professional commitment, continuous professional commitment, normative professional commitment, type of personality, competence, independence, and position of auditor in audit firms to dysfunctional audit behaviour wich represented by audit quality reduction and underreporting of time. Methods of data collection by distributing questionnaires to 117 auditor of audit firms in Jakarta. Multiple regression analysis performed as a method to test the hypothesis in this study. The results showed that perceived time budget pressure and continuous professional commitment has positive influence on the audit quality reduction and underreporting of time. While professional commitment affective, type of personality, and position of auditor in audit firms has negative affect on the audit quality reduction and underreporting of time. In addition, competencies has negative effect only on the audit quality reduction and does not affect the underreporting of time. On the other hand, normative professional commitment and independence has no effect on the audit quality reduction and underreporting of time."

"The restriction of banker's credit distribution caused many debitor candidates find another way on financing to adequate their needs. An alternative that used to choose is offering bonds. One thing that can not be avoid on investing is default risk. So that investor have to be selective to choose their investing instrument?s before put their money on it. To measure a risk of a bond, investor can see from its rating. The bond ratings issued by an institution called credit rating company. Publised creding announcement from the credit rating company sometimes already responded by the market before, so it becomes too late to used. This research has a purpose to analyze the prediction of the bond ratings and how they are determined, so we can predict the next credit rating. Unlike previous study,this research include both of accounting factors and accounting factors as a bond rating predictors and test explanatory power of the following five variables : (1) Leverage ratio, (2) Current ratio, (3) Size, (4) Growth and (5) Maturity structure. This research is a quantitative research which apply the dichotomous logistics regression model on the data to test the influence of five variables above to predict the bond ratings. The data consist of the manufacture companies listed in Indonesia Stock Exchange and PT.Pefindo on 2004-2006. The research question is asked whether accounting factors and non accounting factor can predict bond ratings if used together. The result of this research shows that leverage ratio is the best variable that represent accounting factor which had classification power to predict bond ratings. That is because the leverage ratio shows the proportion of the liabilities to the assets, where bond is one of liabilities component. The maturity that represent non accounting factor can not predict bond ratings because the data of maturity are homogenous. Based on the result, this research conclude that acconting factors and non accounting factor can not perform well if used together. The next research should be add more variables as the predictor and apply another models to predict bond rating, like Multi Discriminant Analysis (MDA) or Probit Model."

"ABSTRAKPenelitian ini merupakan replikasi dari penelitian yang telah dilakukan oleh Elias (2010). Tujuan dari penelitian ini adalah untuk menguji apakah terdapat perbedaan yang signifikan antara persepsi etis mahasiswa akuntansi berdasarkan gender, usia dan tingkat pendidikan, apakah cinta uang berhubungan signifikan dengan persepsi etis dalam akuntansi, dan apakah terdapat perbedaan yang signifikan antara cinta uang mahasiswa akuntansi berdasarkan gender, usia dan tingkat pendidikan. Penelitian ini menggunakan metode convenience sampling untuk pemilihan sampel. Penelitian ini menggunakan sampel mahasiswa akuntansi dari tingkat Sldan 52 di Wilayah Jabodetabek. Jumlah sampel yang digunakan yaitu sebanyak 193 responden dan data yang diperoleh dianalisis dengan menggunakan teknik analisis SPSS 16.0. Hasil penelitian menunjukkan bahwa terdapat perbedaan yang signifikan antara persepsi etis mahasiswa akuntansi berdasarkan gender dan usia, terdapat perbedaan yang signifikan antara cinta uang mahasiswa akuntansi berdasarkan gender, tidak ada perbedaanyang signifikan antara persepsi etis dan cinta uang mahasiswa akuntansi b erdasarkan tingkat pendidikan.

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ABSTRACTThis study is a replication of the research that has been conducted by Elias (2010). The aims of this study is to examine whether tbere are significant differences between the ethical perceptions of accounting students based on gender, age and educational level, whether the love of money is significantly related to ethical perception in accounting, and whether there are significant differences between the love of money accounting students based on gender, age and educational level. This study use convenience sampling method for sampling selection. This study used sample of accounting students from Sl and 52 level in Jabodetabek. The samples used as many as 193 respondents and the data obtained were analyzed using SPSS 16.0 analysis techniques. The results show that there are significant differences between the ethical perception of accounting students based on gender and age, there are significant differences between the love of money of accounting students based on gender, there are not significant differences between the ethical perception and the love of money of accounting Students based on educational level."

"This study examines the effect of contextual factors such as knowledge of regulatory, managementcommitment, and environmental bureaucracy on budget absorption related to the procurement ofgoods/services. Institutional theory and expectancy theory are used to explain the phenomenonof budget absorption related to the procurement of goods/services. This study uses mixed methodwith sequential explanatory design. The samples in this study were employees who had a certificateof the procurement of goods/services at 152 SKPD in the area of D. I. Yogyakarta. The results ofquantitative analysis in this study showed that knowledge of regulatory, management commitment,and environmental bureaucracy have positive effect on the budget absorption related to theprocurement of goods/services. The results of the qualitative analysis also support the quantitativeresults based on interviews conducted in the selected respondents. The major contribution of thisstudy is to provide an understanding of the factors that influence the absorption related to theprocurement of good/services, so it can be used to formulate policies and improvements in theprocurement of goods/services.AbstrakPenelitian ini menguji pengaruh faktor-faktor kontekstual, yaitu pengetahuan peraturan, komitmenmanajemen, dan lingkungan birokrasi terhadap penyerapan anggaran terkait pengadaan barang/jasa. Teori institusional dan teori pengharapan digunakan untuk menjelaskan fenomena penyerapananggaran terkait pengadaan barang/jasa. Penelitian ini menggunakan metode campuran dengandesain sekuensial eksplanatoris. Sampel pada penelitian ini adalah pegawai yang memilikisertifikat pengadaan barang/jasa pada 152 SKPD di wilayah D. I. Yogyakarta. Hasil analisiskuantitatif menunjukkan bahwa pengetahuan peraturan, komitmen manajemen, dan lingkunganbirokrasi berpengaruh positif terhadap penyerapan anggaran terkait pengadaan barang/jasa. Hasilanalisis kualitatif juga mendukung hasil kuantitatif berdasarkan wawancara yang dilakukan padaresponden yang terpilih. Kontribusi utama penelitian ini adalah memberikan pemahaman terhadapfaktor-faktor yang memengaruhi penyerapan anggaran terkait pengadaan barang/jasa sehinggadapat digunakan dalam perumusan kebijakan dan perbaikan dalam pengadaan barang/jasa."

"Niskinnya penelitian di bidang auditingmerupakan suatu yang inendasari diadakannyapenelitian mi. Studi Penelitian ineinfokuskanpada ditaatinya prosedur peiaksanaan audit. Halmi mengingat perkembangan yang begitu pesatdari jumlah KAP di Jakarta.Penelitian mi menggunakan nietode penelitiandengan menyebarkan kuesioner. Jakarta merupakan daerah yang dijadikan sainpel penelitian.Pengoiahan data mexnakai uji statistikKruskal-Wailis Uji statistik menghasilkan pengelompokkan KAP berdasarkan prof ii metodoioginya ke dalain tiga keloinpok : struktur tinggi 19%, struktur menengah 65% dan struktur rendah 16%. Setiap KAP dalam satu prof ii inetodologi mempunyaikarakteristik struktur audit yang berbeda.Tingkatan struktur menentukan tingkatan danintensitas aktivitas dari audit prosedur.Adapun audit prosedur mi meliputi kegiatanmulai dari planning and design audit approachsainpai dengan completing the auditStudi mi menyimpulkan bahwa kondisi KAPdi Jakarta masih penlu disempurnakan. KelompokKAP responden yang dikelompokkan pada prof iiinetodologi struktur menengah dan rendah memerlukanperhatian yang lebih mendalam dalammelaksanakan prosedur auditing. Organisasiprofesi Ikatan Akuntan Indonesia khususnyaSeksi Akuntan Publik penlu lebih mendalamiperilaku anggotanya dalam melaksanakan audit.Pembentukan proyek penelitian yang lebih memperluascakupan responden dan ditangani langsungoleh IAI merupakan suatu ide yang harussegera diwujudkan demi perkembangan auditing diIndonesia."