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Abstrak :
Auditors have a role to provide assurance to the fairness of financial statements. In order to provide the assurance to users of financial statements, auditors must maintain their performance. Some researches in behavioral accounting which examined auditors’ performance had been done but still bore inconsistent results. Therefore, the purpose of this study are: (1) to examine the influence of locus of control and organizational commitment to auditors’ performance, and (2) to examine whether auditors’ expertise and turnover intention mediate the influence of locus of control and organizational commitment on auditors’ performance. The samples of this study were auditors who worked at audit firms in Semarang. The samples in this study were selected using the purposive sampling method. The data were analyzed using SEM with AMOS program. This study found that: (1) the locus of control had a negative influence to the auditors’ performance, (2) the organizational commitment had a positive influence to the auditors’ performance, (3) the auditors’ expertise had no influence to the auditors’ performance, (4) the turnover intention had no influence to the auditors’ performance, (5) the locus of control had a negative influence to the auditors’ expertise, and (6) the organizational commitment had a negative influence to the turnover intention. This study had some implications to the public accounting firm. With the proven fact of the influence of the external locus of control and the organization’s commitment to the auditors’ performances, it is therefore, the managers of public accounting firm (partner) should give some trainings to the auditors who had the external locus of control so that they can achieve the standardized performances underlined by the institutions. The manager of public accounting firm should always confirm the values of the company to the auditor to increase emotional attachment to the company. Finally, they should also always try to comply to the demands of the company thus its performance will be in accordance with company’s expectations.

Auditor memiliki peran untuk memberikan keyakinan atas kewajaran laporan keuangan. Agar dapat memberikan jaminan kepada pengguna laporan keuangan, auditor harus selalu menjaga kinerjanya. Beberapa penelitian tentang akuntansi keperilakuan yang meneliti tentang kinerja auditor telah dilakukan, tetapi masih menunjukkan hasil yang tidak konsisten. Berdasarkan pada kenyataan tersebut, maka tujuan dari penelitian ini adalah untuk: (1) menguji pengaruh locus of control dan komitmen organisasi terhadap kinerja auditor, serta (2) menguji apakah keahlian auditor dan turnover intention mampu memediasi pengaruh locus of control dan komitmen organisasi terhadap kinerja auditor. Sampel dalam penelitian ini adalah auditor yang bekerja di KAP yang tersebar di Semarang. Pengambilan sampel dalam penelitian menggunakan metode purposive sampling. Teknik analisis data menggunakan SEM dengan program AMOS. Hasil penelitian menunjukkan bahwa: (1) locus of control berpengaruh negatif terhadap kinerja auditor, (2) komitmen organisasi berpengaruh positif terhadap kinerja auditor, (3) keahlian auditor tidak berpengaruh terhadap kinerja auditor, (4) turnover intention tidak berpengaruh terhadap kinerja auditor, (5) locus of control berpengaruh negatif terhadap keahlian auditor, dan (6) komitmen organisasi berpengaruh negatif terhadap turnover intention. Penelitian ini memiliki implikasi terhadap kantor akuntan publik. Dengan terbuktinya pengaruh locus of control eksternal dan komitmen organisasi terhadap kinerja auditor, maka manajer kantor akuntan publik (partner) hendaknya memberikan pelatihan terhadap auditor yang memiliki locus of control eksternal sehingga mereka dapat mencapai kinerja yang ditetapkan perusahaan. Manajer kantor akuntan publik hendaknya juga selalu menanamkan nilai-nilai perusahaan agar auditor semakin memiliki keterikatan secara emosional terhadap perusahaan. Akhirnya, mereka selalu berusaha melakukan pekerjaan sesuai dengan tuntutan perusahaan sehingga kinerjanya sesuai dengan harapan perusahaan.

Abstrak :
Skripsi ini membahas hubungan antara role stressor yang terdiri dari role conflict dan role ambiguity dengan komitmen organisasi yang dimiliki oleh auditor di Kantor Akuntan Publik (KAP) XYZ. Penelitian ini merupakan penelitian kuantitatif dengan desain deskriptif dan asosiatif. Berkaitan dengan kondisi variabel-variabel penelitian, hasil penelitian menemukan bahwa auditor KAP XYZ merasakan role conflict dan role ambiguity yang rendah, sedangkan komitmen organisasi yang dimiliki auditor tergolong tinggi. Dari kedua role stressor tersebut, role conflict merupakan role stressor yang yang paling sering dialami auditor. Penelitian juga menemukan bahwa role conflict dan role ambiguity di KAP XYZ memiliki hubungan yang negatif dengan komitmen organisasi auditor. Hubungan role conflict dan komitmen organisasi tersebut sangat lemah dan tidak signifikan, sedangkan hubungan role ambiguity dan komitmen organisasi tergolong kuat dan menunjukkan hasil yang signifikan. Untuk merespon kondisi role conflict, role ambiguity dan komitmen kerja tersebut, KAP XYZ perlu menerapkan manajemen stres dan komitmen organisasi di perusahaannya sehingga tingkat role stressor tidak semakin tinggi dan komitmen organisasi para auditor tidak mengalami penurunan.

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The focus of this study is about correlation between role stressor that consist of role conflict and role ambiguity with auditor's organizational commitment in Kantor Akuntan Publik (KAP) XYZ. This research is quantitative with descriptive and inferential design. The result of this research found that auditors in KAP XYZ had experienced low role conflict and role ambiguity, but high in organizational commitment. Auditors more often had experienced role conflict than role ambiguity. The result of this research also found that role conflict and role ambiguity in KAP XYZ have negative correlation with auditor's organizational commitment. The correlation between role conflict and organizational commitment is very low/weak and not significant, whereas correlation betweenrole ambiguity and organizational commitment is hig h/strong and significant.KAP XYZ need to take a stress and organizational commitment management to response that role conflict, role ambiguity and organizational commitment, so the level of role stressor is not rise and the level of organizational commitment will not go down.

Abstrak :
Volume 20 of Research on Professional Responsibility and Ethics in Accounting brings together a range of articles exploring the professional responsibilities of accountants, codes of conduct which affect them, and securities regulations.

Abstrak :
Controlling is as a unity of management process that consists of planning, organizing, leading and controlling. Controlling can separated into 3 (three) aspects, that are : 1. Supervision, is an action or activity executed by outside party of executive, such as society and legislative parliament (DPRD) to watch government performance. Supervision committed since preliminary stage that is since planning stage. 2. Control, is a mechanism implemented by executive (PEMDA) to guarantee the system and policy of management implemented in achieving the objective of organization. 3. Auditing, is an activity in the final stage by the party who has competency like BAWASDA Auditors as a local government internal auditor. It aims To check whether local government performance appropriate with standard or criteria. As a Public Administration Reformation executed by Indonesia government through Law No.22 f 1999, and Law No.25 l 1999, claim to Good Public Governance such as Transparency, Accountability, and Reinventing of Local Government getting stronger and becoming a necessity. It encourages the expansion of auditing system from Conventional Audit in beginning to Value for Money Audit. The approach of Conventional Audit is just limited to Financial and Compliance Audit while the approach of Value for Money Audit implement the Performance Audit including Economic, Efficiency and Effectively Audit. Government Regulation No.105 12000 which requires every local - government has to prepare Public Financial Statement, has already increase the role of BAWASDA to ascertain that Local Financial Accounting System has been running well and local Financial Statements is presented properly. This condition requires the readiness of BAWASDA and their apparatus have maximum role to face the changing and also the achievement of organization (PEMDA) objective effectively, efficiently, and economically. This Thesis tries to evaluate the competency of BAWASDA Auditors as an internal auditor in Buleleng - Bali with approach of conformity qualification of auditor with Internal Auditor Professional Standard, Auditing Norms, and normative qualification owned by internal auditor according to Auditing knowledge and other related and relevant knowledge. There is a lot of aspects to influence the Competency of internal auditor, but this Thesis only discussed the Independency and the Professional Capability of Internal Auditor. This caused by several limitedness and those aspects are the main aspects should be required as an internal auditor. Without these two aspects, so others aspect become unimportant. These populations of research are 31 Auditors at BAWASDA. Sampling is not used on the Thesis since the population are too small. Cross research to Auditors has been done randomly and also review randomly toward Supporting Document of Auditing in the period of 2003 until 2004, to decrease the bias of result. This research use descriptive method and the data collecting technique implemented by questionnaire and interview. The results of questionnaire and interview are compared to Internal Auditor Professional Standard, Auditor Norms, and other normative qualifications. The appropriate answer has score 2, and which not appropriate has score 1, with average score = 1.5. For the evaluation, if the score less than 1.5 is concluded as having inadequate independency or having inadequate professional capability. On contrary if the score is more than or equal to 1.5, it is concluded as having adequate independency or professional capability . The result of this research illustrates : 1. BAWASDA Auditors don't have adequate independency to do their duties. 2. BAWASDA Auditors don't have adequate professional capability to support their duties. 3. These two above points conclude that the BAWASDA auditors don't have adequate competency as a local-government (PEMDA) internal auditor. To encourage the competency of BAWASDA Auditors, this Thesis propose : 1. To train Head & Staff of BAWASDA emphasize on Auditing & Public Financial Accounting. 2. To recruit accountant or other relevant background to strengthen BAWASDA Auditors. Due to it is not easy to understand Public Financial Accounting which is fully concepts and complex accounting techniques. 3. To facilitate BAWASDA Auditors with operational vehicle in order to accelerate their jobs. 4. To Increase the welfare of auditors by paying extra allowances such as auditors allowance, to improve their confidence. References : 48 Literature Books + 1 Article + 8 Laws, Government Regulation and Etc (1972 until 2003)

Abstrak :
ABSTRAK
Perputaran karyawan merupakan salah satu masalah besar bagi para perusahaan yang bergerak di bidang jasa seperti kantor akuntan publik. Tingginya turnover rate di kantor akuntan publik dapat menyebabkan dampak pada keuangan dan reputasi perusahaan karena aset yang paling berharga bagi kantor akuntan publik adalahpengetahuan dari pada auditornya. Kantor akuntan publik menawarkan pertukaran hubungan sosial antara para karyawan dan perusahaan yang dapat saling menguntungkan satu sama lain. Menemukan variabel yang tepat diharapkan dapat menurunkan turnover intention para karyawan yang akan menjadi pengetahuan yang berharga bagi perusahaan untuk meminimalisasi turnover rate perusahaan. Penelitian sebelumnya membuktikan bahwa salah satu cara bagi kantor akuntan publik untuk menurunkan turnover rate yaitu dengan fokus pada kesempatan pertumbuhan karir karyawannya. Penelitian ini melakukan modifikasi atas penelitian sebelumnya dengan fokus pada efek mediasi dari kesempatan pertumbuhan karir pada hubungan antara efektivitas pelatihan dan prestise organisasi terhadap turnover intention. Survei dilakukan dengan responden auditor dari 4 kantor akuntan publik di Jakarta dan 338 jawaban dikumpulkan. Hasil dari penelitian ini menunjukkan bahwa kesempatan pertumbuhan karir memediasi secara penuh pengaruh efektivitas pelatihan pada turnover intention dan memediasi sebagian pengaruh prestise organisasi dan turnover intention. Analisis lebih lanjut dengan melihat dimensi dari tiap variabel menemukan bahwa dimensi contingent reward memediasi sebagian pengaruh general business dan turnover intention. Selanjutnya, promosi dan karir manajemen memediasi sebagian pengaruh kemampuan administrasi pada turnover intention. Lebih lanjut, operating condition memediasi sebagian pengaruh antara pelatihan dan pengembangan dan turnover intention.

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ABSTRACT
Turnover is a major issue for most companies especially for service industry like public accounting firms. High turnover rate in public accounting firms could cause financial and reputation damage since the most valuable assets in the public accounting firms is the knowledge of its auditors. Public accounting firm offers social exchange relationship in which employee and the organization both provide benefit to one other. Finding the right variable that could lower the turnover intention among the employees will be a useful knowledge for management to minimize the turnover rate. Past research proved that one way for accounting firms to reduce turnover of their employees is to focus on their career growth opportunities. Current study modifies the previous research framework and focus on the mediating effect of career growth opportunities on training effectiveness and organizational prestige towards turnover intention. The survey was conducted among auditors in four selected public accounting firms in Jakarta and 338 respondents were obtained. The result showed that career growth opportunities act as full mediator in relationship between training effectiveness and turnover intention and act as partial mediator in relationship between organizational prestige and turnover intention. Further analysis into the dimension level found that contingent reward dimensions partially mediate the relationship between general business and turnover intention. Furthermore, promotion and career management partially mediate the relationship between administrative skills and turnover intention. Moreover, operating condition partially mediate the relationship between training and development and turnover intention.

Abstrak :
ABSTRAK
Penelitian ini bertujuan untuk memprediksi dan menyimpulkan pola pengaruh faktor stres kerja yang diwakili tiga Job Stressor, yaitu Beban Kerja, Konflik Peran, dan Hubungan Interpersonal terhadap Work-Life Balance WLB pada Fungsional Pemeriksa sebagai garda depan Badan Pemeriksa Keuangan Republik Indonesia BPK RI dalam mencapai tujuan organisasi. Penelitian ini juga bertujuan untuk memprediksi dan menyimpulkan tentang adanya perbedaan tingkat WLB di antara kelompok gender, generasi, dan status pernikahan; serta memberi pertimbangan manajerial tentang WLB pada Fungsional Pemeriksa BPK RI. Penelitian dilakukan dengan metode kuantitatif melalui penyebaran kuesioner dengan total responden yang berhasil didapatkan sebanyak 383 orang. Wawancara mendalam juga dilakukan untuk memperkuat analisis. Hasil penelitian menunjukkan bahwa Beban Kerja, Konflik Peran, dan Hubungan Interpersonal berpengaruh signifikan positif terhadap WLB pada Fungsional Pemeriksa BPK RI. Hasil tersebut menunjukkan bahwa stres tidak selalu buruk dan dapat berpengaruh positif jika dalam jumlah optimal. Hasil penelitian juga menunjukkan terdapat perbedaan tingkat WLB Pemeriksa BPK RI berdasarkan kelompok gender dan generasi/cohort, sedangkan untuk kelompok status pernikahan tidak terdapat perbedaan.

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ABSTRACT
This study aims to predict and conclude the impact pattern of job stress represented by three Job Stressors, namely Workload, Role Conflict, and Interpersonal Relationship towards Work Life Balance WLB on Functional Auditors as the vanguard of The Audit Board of The Republic Indonesia in achieving organizational goals. This study also aims to predict and conclude the difference of WLB level among gender, generation, and marital status groups and give managerial consideration about WLB among Functional Auditors in The Audit Board of The Republic Indonesia. The study was carried out by quantitative method through the distribution of questionnaires with a total of 383 respondents. In depth interviews were also conducted to strengthen the analysis. The results showed that Workload, Role Conflict, and Interpersonal Relationship have significant positive impact on WLB among Functional Auditors in The Audit Board of The Republic Indonesia. These results indicated that stress is not always bad and can have positive impact if in the optimal amount level of stress. The results also showed differences in WLB levels among Functional Auditors in The Audit Board of The Republic Indonesia based on gender and generation cohort groups, while no difference on marital status group.

Abstrak :
Skripsi ini mengevaluasi kompetensi auditor internal di Lembaga Amil Zakat (LAZ) DGF. Penelitian ini merupakan penelitian kualitatif dengan menjadikan Kerangka Kerja Kompetensi Audit Internal yang dikeluarkan oleh The Institute of Internal Auditors (IIA) sebagai dasar untuk mengevaluasi kompetensi auditor internal. Untuk memperoleh hasil yang komprehensif, penelitian ini dilakukan dengan mekanisme wawancara kepada General Manajer Audit Internal. Berdasarkan hasil wawancara dan data sekunder lainnya, hasil penelitian ini menunjukkan bahwa auditor internal secara umum sudah memiliki kompetensi yang baik, sebagian besar kriteria-kriteria pada Kerangka Kerja Kompetensi Audit Internal IIA dapat dipenuhi. Namun masih terdapat beberapa hal yang harus diperbaiki untuk dipenuhi ke depannya, dalam bentuk implikasi manajerial yaitu penyusunan piagam audit internal, penyusunan kualifikasi tertulis yang disetujui dewan. Auditor internal juga diharapkan memiliki sertifikasi yang dikeluarkan oleh lembaga profesional yang belum dimiliki oleh LAZ DGF karena merupakan salah satu proses untuk mendukung profesionalisme dan kompetensi auditor dalam melakukan tugasnya. ......This study was to evaluate the competence of internal auditors at the Amil Zakat Institution (LAZ) DGF. This research is qualitative research using the Internal Audit Competency Framework issued by The Institute of Internal Auditors (IIA) as the basis for evaluating the competence of internal auditors. To obtain comprehensive results, this research was conducted by interviewing the General Manager of Internal Audit. Based on the results of interviews and other secondary data, the results of this study indicate that the internal auditors in general already have good competence, and most of the criteria in the IIA's Internal Audit Competency Framework can be met. However, there are still some things that must be improved to be fulfilled in the future, in the form of managerial implications, namely the preparation of an internal audit charter, preparation of written qualifications approved by the board. Internal auditors are also expected to have certifications issued by professional institutions that are not yet owned by LAZ DGF because it is one of the processes to support the professionalism and competence of auditors in carrying out their duties.

Abstrak :
ABSTRAK
The objective of this research is to understand the risk management factors which should be performed by the accounting firm in the process of client acceptance decision by considering of three risks factors: Client Risk, Audit Risk and Auditors Business Risk. The client risk was determined by management integrity valuation and clients business risk, meanwhile, the audit risk was determined by the nature of the aullit engagement, related parties transactions, clients prior knowledge and experiences, and also from the deep understanding of auditors in regards to the error and fraud which is possible performed by the client. Furthermore, auditors business risk was determined by considering whether the clients proftles is a public company, regulated industry or high profile company. In order to enhance this research, this paper also discusses how the audit fee and the role of specialist will impact to clients acceptance decision. In conducting the model testing, this research was performed through a .field of empirical testing in one of the accounting.firm (archival data).

Abstrak :
ABSTRAK
Penelitian ini bertujuan untuk menganalisis determinan dalam menentukan tingkat pengungkapan whistleblowing system dengan menggunakan indikator penelitian yaitu besarnya ukuran perusahaan, komposisi komisaris independen, kepemilikan saham publik, independensi auditor, tingkat rasio utang serta tingkat pertumbuhan perusahaan. Sampel penelitian yaitu sebanyak 474 emiten yang tercatat di Bursa Efek Indonesia selama periode tahun 2013. Jenis penelitian ini merupakan studi empiris dengan menggunakan data cross section. Pengolahan data dianalisis menggunakan model regresi berganda. Pengujian signifikansi hipotesis dilakukan dengan melakukan uji-F dan uji-t. Hasil pengujian menunjukkan bahwa besarnya ukuran perusahaan, independensi auditor dan tingkat rasio utang perusahaan berpengaruh positif terhadap tingkat pengungkapan whistleblowing system. Variabel kepemilikan saham publik berpengaruh negatif terhadap tingkat pengungkapan whistleblowing system. Variabel komposisi komisaris independen tidak berpengaruh secara signifikan terhadap pengungkapan whistleblowing system. Variabel tingkat pertumbuhan perusahaan yang diproksikan dengan present book value menunjukkan pengaruh negatif terhadap tingkat pengungkapan whistleblowing system.

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ABSTRACT
The objective of this research is to analyze the determinant that decides the disclosure rate of the whistleblowing system, with the research indicators such as the size of the companies, composition of independent commissioner, public ownerships, auditor rsquo s independency, rate of debt ratio, and company rsquo s growth rate. Research samples are 474 emitents which are listed at the Indonesian Stock Exchange in 2013. This research is an empirical study with a cross section data. The data process is analyzed using the double regression model. Hypothesis significance testing is done with F test and t test. The result of the test shows that the size of the company, auditor rsquo s independence, and rate of debt ratio gives a positive affects to the rate of whistleblowing system disclosure. The public ownerships variable gives negative effect to the rate of whistleblowing system disclosure. The independent commissioner rsquo s composition doesn rsquo t give significant effect to the whistleblowing system disclosure. As for the company rsquo s growth rate variable, which is proxied with present book value, shows a negative effect to the whistleblowing system disclosure.