Teknologi Tugas yang Fit dan Kinerja Individual

Vivi Ani Susanti
Staf Pengajar Fakultas Ekonomi Unika Widya Mandala, Surabaya
Email: angela@wima.ac.id

ABSTRAK

Lingkungan bisnis yang makin kompetitif dan tidak pasti menuntut banyak perusahaan (profit dan nonprofit) di dunia umumnya dan Indonesia khususnya untuk semakin maju dan berkembang. Dalam lingkungan yang tidak pasti, informasi menjadi kebutuhan bagi banyak perusahaan, khususnya informasi akuntansi dan manajemen yang digunakan untuk pengambilan keputusan. Penggunaan teknologi informasi dalam menyelesaikan tugas-tugas operasional perusahaan dapat dijelaskan dari elemen kemanusiaan yang berada di belakang pemanfaatan teknologi informasi dan komunikasi. Hal ini dikarenakan operasionalisasi teknologi komputer sebagian besar menggunakan tenaga manusia dan dengan demikian penting untuk memperhatikan keberadaan faktor manusia dalam penerimaan teknologi. Oleh karena itu penelitian ini bertujuan untuk membentuk konsep dan metode sehingga penggunaan teknologi informasi


Kata kunci: teknologi informasi, teknologi tugas yang fit.

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PENGARUH PENGALAMAN AUDITOR TERHADAP PENGGUNAAN BUKTI TIDAK RELEVAN DALAM AUDITOR JUDGMENT

ABSTRACT

Auditors encounter both relevant and irrelevant information during the performance of audit tasks. Prior studies have shown that the presence of irrelevance information weakens the impact of relevant information on audit judgments. Such studies, however, have not considered whether experience moderates the diluting effect of irrelevant information on auditor’s judgment this study reports the results of an experiment in which the effect of irrelevant information on the going concern judgments of less-experienced auditors is compared to the effect of irrelevant information on the going concern judgments of more-experienced auditors.
This experiment involved 56 less-experienced auditors dan 31 more-experienced auditors. The experiment reaffirm that irrelevant information does have a diluting effect on the judgments of less-experienced auditors but provides new evidence that irrelevant information does not have a diluting effect on judgments of more-experienced auditors.


Keywords : Experience, Dilution Effect, Irrelevant, Relevant.

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ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI: STUDI PADA PERUSAHAAN PUBLIK DAN BADAN USAHA MILIK NEGARA

ABSTRACT

The accounting fraud is frequent, widespread and familiar in many countries and organization. It brings a loss to firms and investors. But there is no research trying to explain factors comprehensively influencing it. The objectives of the research are to test and explain the effect of the internal control effectiveness, suitability of reward, compliance to accounting rules, information asymmetry, management morality toward unethical behavior and intention to accounting fraud. More particularly, the research attempts to get the causal relationship between the variables involved. Questionnaire was used to collect data. The analysis unit was the company. The research population was 477 companies consisting of public companies and state owned companies in Indonesia. The research samples were one hundred and fifty three companies. The research respondents were directors or managers responsible to prepare financial statements. Structural Equation Modeling was used to test the hypothesis. The findings of the research showed that internal control effectiveness, compliance to accounting rules, information asymmetry, and management morality affected unethical behavior and intention to accounting fraud significantly. But the research showed that suitability of the reward did not affect management unethical behavior and intention to accounting fraud. The findings of the study provided an input to develop comprehensive research about good governance and corruption. It is also suggested to add more comprehensive research model by adding more variables (e.g. laws, politics, and social aspects) and to develop the research in government institution and non profit organization.

Keywords: intention to accounting fraud, unethical behavior, agency theory

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PERSEPSI AKUNTAN TERHADAP OVERLOAD STANDAR AKUNTANSI KEUANGAN (SAK) BAGI USAHA KECIL DAN MENENGAH

Abstract

Financial statement in small and mediums enterprises (SMEs) is low. It is probably resulted by overload of Standar Akuntansi Keuangan (SAK) for SMEs. This paper is preliminary research to analyze the perception of Accountant who work for banks and taxes towards the necessity of SMEs and Large Firms to follow the guidance of SAK in preparing financial statement. Research on 62 respondents found that SAK is overload for SMEs. Further research is suggested to vary and enlarge the number of respondents as for publics accountants and accountants who work for banks and taxes.

Keyword: Small and Medium Enterprise, SME, Standar Akuntansi Keuangan,
SAK, Overload.

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