Tag Archives: Simposium Nasional Akuntansi

FAKTOR-FAKTOR YANG MEMPENGARUHI PERUSAHAAN BERPINDAH KANTOR AKUNTAN PUBLIK

This paper was presented on Simposium Nasional Akuntansi (SNA) at Pontianak.

Language: Indonesia

Authors: Shulamite Damayanti and Made Sudarma

Abstract:

The need of auditing service has influenced the development of public accountant profession in Indonesia. The number of public accountant firms increasing may result in competition between public accountant firms.  In such condition, a corporation may change their auditor (auditor changes).

The purpose of thus research is to know whether the change of management, accountant opinion, audit fee, financial distress, public accountant firm’s size, and the percentage of the change of Return on Assets may influence limited corporations in Indonesia to change their auditors. This research is hypothesis testing. Secondary data consists of financial statements and certified public accountant’s statement of limited corporations listed in Bursa Efek Jakarta (BEJ) from 2003 until 2005. The data is analyzed with logistic regression.

 This research results in audit fee and public accountant firm’s size as variables influencing auditor changes and the change of management, accountant opinion, financial distress, and the percentage of the change of Return on Assets as variables not influencing auditor changes. The most significant variable is public accountant firm’s size as the indication of audit quality. Thus, audit quality is an important factor influencing auditor changes. Besides, audit fee is also an important variable influencing auditor changes.

The need of auditing service has influenced the development of public accountant profession in Indonesia. The number of public accountant firms increasing may result in competition between public accountant firms.  In such condition, a corporation may change their auditor (auditor changes).

The purpose of thus research is to know whether the change of management, accountant opinion, audit fee, financial distress, public accountant firm’s size, and the percentage of the change of Return on Assets may influence limited corporations in Indonesia to change their auditors. This research is hypothesis testing. Secondary data consists of financial statements and certified public accountant’s statement of limited corporations listed in Bursa Efek Jakarta (BEJ) from 2003 until 2005. The data is analyzed with logistic regression.

This research results in audit fee and public accountant firm’s size as variables influencing auditor changes and the change of management, accountant opinion, financial distress, and the percentage of the change of Return on Assets as variables not influencing auditor changes. The most significant variable is public accountant firm’s size as the indication of audit quality. Thus, audit quality is an important factor influencing auditor changes. Besides, audit fee is also an important variable influencing auditor changes.

Full paper please download: Damayanti&Sudarma_Faktor-faktor yang Mempengaruhi Perusahaan Berpindah KAP (.pdf 116kb)

Pengaruh Identifikasi Auditor atas Klien Terhadap Objektivitas Auditor dengan Auditor Tenure, Client Importance dan Client Image sebagai Variabel Anteseden

This article was presented on Simposium Nasional Akuntansi XI (SNA XI) at Pontianak.

Authors: E. Yuvisa, A. Rohman, and S. Handayani

Abstracts:

This study examines the influence of PAuditors’ Identification with Their Client on Auditors’ Objectivity with Auditor Tenure, Client Importance and Client Image as Antesedent Variable. Continuing research  by Bamber and Iyer in 2005, as for becoming object from this research is auditors at Accounting Firms which listed  in Bapepam and Jakarta Stock Exchange (BEJ) in Indonesia.

 

This research represents the empirical test which used convinience sampling technics  in data collection. Data were collected using a survey of 104 auditors at Accounting Firms. Data analysis uses Structural Equation Model  (SEM) with the program SmartPLS (Partial Least Square).

 

Results of hypothesis examination indicate that to three factor in Social Identity Theory is auditor tenure (AT), client importance (CI) dan client image (CM) have positively influences on Client identification (CID). The conclusion that auditors do identify with their client and that auditors who identify more with a client are more likely to acquiecence to the client-preferred position. On the other hand, more experienced auditors and auditors who exhibit higher level of professional identification are less likely to acquiesce to the client’s  position.  

Keywords: Auditor Objectivity, Client Identification, Auditor Tenure, Client Importance, Client Image, Professional Identification, Social Identity Theory, Structural Equation Model (SEM), Partial Least Square.

Full download: Pengaruh Identifikasi Auditor atas Klien Terhadap Objektivitas Auditor dengan Auditor Tenure, Client Importance dan Client Image sebagai Variabel Anteseden (.pdf 187kb)