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Abstrak :
Lecturers are expected to peiform Tri Dharma Perguruan Tinggi involving education and learning, research, and devotion to society. In executing the job, lecturers might feel uncomfortable, nervous, insecure, wony, and powerless toward the continuity his job (job insecurity). The higher the job insecurity, the lower the job satisfaction and organizational commitment, resulting in higher turnover intention. The purpose of this study is to investigate the direct influence of job insecurity on turnover intentions and the indirect influence of job insecurity on the relationships between job satisfaction, organizational commitment and turnover intentions. The sample is taken from accounting lectures at Christian Universities of Central Java and Special District of Jogjakarta. We use survey method with convenience sampling approach. This study uses simple regression method and multiple regressions to test the hypotheses developed in this study. The results of the study show that job insecurity positively and significantly influences turnover intentions. The results also show that job insecurity negatively and significantly influences turnover intention through job satisfaction and organizational commitment.

Abstrak :
ABSTRAK
Phenomena in public phenomena in public accountant that client pressure exists in an audit conflict situation are prevalent in . the audit environment. Theoretical linkages between personality, ethical reasoning and ethical behavior were interesting to study. This paper studies those phenomena with behavioral research in accounting. This paper investigates the interaction effects of locus of control, professional commitment, audit experience and ethical reasoning on the behavior of public accountants in the audit conflict situation. The data were collected through mail survey from fifty-two public accountants from CPA firm in DKI Jakarta, Semarang, and Surabaya. The convenience sampling method was used in this research because the population of public accountants' :hat worked in CPA .firm was unknown. The analyses technique was multiple regressions. The results of this research showed that the variables locus of control, professional commitment and ethical reasoning provides a better explanation for audit practice in a public accountants ' ethical decision-making. Other results qf this research show that audit experience have not interaction effect to explain audit practice in a public accountants 'ethical decision-making.

Abstrak :
Behavioral research in accounting is paying more attention to auditing issue since auditing relies heavily on judgment and decision making process. This article describes the development of experimental auditing research and identifies the potentials for contemporary research by documenting the international article from the 1970s to 2000s. This article is organized into the following sections. After the introductory part, it discusses the nature of experimental auditing research (EAP), the evolution of international EAP, topics of contemporary EAP, and the development of EAP in Indonesia. Based on the analysis of international EAP articles, we suggest that future research focuses on risk-based auditing, modes of presentation of audit information, fraud risk assessment, analytical procedure, interaction between auditors and clients (negotiation and agreement) and interaction between auditors with their auditor counterparts (brainstorming).

Abstrak Bidang pengauditan menjadi salah satu topik yang menarik dalam riset keperilakuan dalam akuntansi karena bidang ini banyak menggunakan judgment maupun keputusan. Tulisan ini mendeskripsikan evolusi perkembangan riset eksperimental pengauditan dan mengidentifikasi peluang riset kontemporer. Sumber tulisan adalah berbagai riset eksperimental pengauditan yang dipublikasikan secara internasional dari tahun 1970-an sampai 2000-an. Tulisan ini terbagi dalam beberapa bagian: hakikat riset eksperimental pengauditan (REP), evolusi perkembangan REP internasional, topik kontemporer REP, dan perkembangan REP di Indonesia. Berdasarkan penelusuran berbagai REP di level internasional, maka REP yang bisa dikembangkan pada masa yang akan datang antara lain dalam konteks pengauditan berbasis risiko, cara penyajian informasi pengauditan, penaksiran fraud, prosedur analitis, interaksi antara klien dengan auditor (negosiasi dan perjanjian), dan interaksi auditor dengan auditor (brainstorming).