2015 bandi.staff.fe.uns.ac.id

AUDITING LANJUTAN (RISET AUDIT) PDIE

06/05/2015

bandi.staff.fe.uns.ac.id

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SALAH KAPRAH Penulisan Laporan dan Makalah Layak Terbit

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ABSTRACT Kesalahan penulisan

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ABSTRACT • Present tense • Isi: – Tujuan Riset (bisa alinea 1) – Metode: Data, papulasi, sampel, sampling (bisa alinea 2) – Temuan/ kesimpulan (bisa alinea 3)

• Lebih baik sebagai kesimpulan yang sangat umum & tidak metodologis – Pembaca yang tidak sebidang ilmu bisa paham

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ABSTRACT- (Church, McMillan, & Schneider. 2001) • This study investigates internal auditors' consideration of fraudulent financial reporting as an explanation for an unexpected difference in operating income. We examine whether such consideration is affected by the direction of the difference, the use of earnings-based bonus plans, and the restrictiveness of debt covenants. We conduct an experiment in which 127 internal auditors list potential explanations for the unexpected difference. We find that these factors affect internal auditors' consideration of fraudulent financial reporting. Internal auditors list a larger proportion of explanations involving fraud (1) when income is greater than expected, and (2) when debt covenants are restrictive, conditioned on income being greater than expected. We also find that internal auditors assign a higher likelihood of fraud when (1) income is greater than expected, and (2) when an earnings-based bonus plan is used and debt covenants are restrictive. The practical implication is that specific factors can affect internal auditors' consideration of fraudulent financial reporting and potentially may impact audit plans. Merah =tenses, dan present Biru = metode 06/05/2015


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ABSTRACT

-Krishnamoorthy (2002)

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External auditors are continually facing intense pressure to be more efficient in conducting audits without compromising quality and effectiveness. Optimal utilization of internal audit work can improve both the efficiency and the effectiveness of external audits and can enhance the value of internal auditors to the client organization. The objective of this study is to understand how the three factors (objectivity, work performance, and competence of the internal auditors) identified by auditing standards and by prior research interact in determining the strength of the internal audit function' Most prior studies have attempted to understand external auditors? rank ordering of the importance of the three factors, without an explicit attempt to model the interactions among the factors. The results from these studies are mixed and inconclusive. Hence, prior studies have not produced a consensus about how external auditors seem to weight and combine these factors in order to make assessments relating to the strength of the internal audit function. Merah =tenses, dan present Biru = metode

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ABSTRACT

-Krishnamoorthy (2002)

• This study employs analytical methods based on Bayesian probability to model external auditors? evaluation of the internal audit function. Specifically, models based on multistage (cascaded) inference theory are developed and analyzed using numerical sensitivity analysis. The modeling contribution is significant in the sense that it is the only study that provides a theoretical model for the decision process. Results reveal that the importance of the three factors varies with the type of evidence (convergent or conflicting) observed and is contingent on the interrelationships among the three factors. A major conclusion of this study is that in the Bayesian context, it is futile to attempt a ranking of the factors since no single factor will dominate under all conditions. The study also provides avenues for future research and for improving the guidance provided by professional auditing standards that relate to the evaluation of internal audit work. Merah =tenses, dan present Biru = metode 06/05/2015


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JAMAK vs TUNGGAL Kesalahan penulisan di Abstract

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SINGULAR VS PLURAL • Populasi = singular, makna plural • Sampel = singular, makna plural

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ABSTRACT, METHOD • Sampel (Inggris sample) juga populasi adalah kata tunggal (mungkin bermakna jamak) • Deteksi jenis kata tersebut: – Sample tanpa s – Sebelum kata sample ada “a”

• Makna jamak, misalnya terdiri dari (consists of) ..119 firms

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SAMPEL: Shu et al. (2011)

Asli pdf

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SAMPEL: Shu et al. (2011) Our initial sample contained 1,356 responses from 935 GAIN survey respondents collected in years 2003 and 2004. Since firm names are not reported in the survey data, we employ a matching algorithm to identify firms based on reported SIC code, total assets, revenues, and number of employees. Next, we eliminate: 1 687 firms for which data were unavailable on Compustat, 2 six firms with American Depositary Receipts or missing CRSP data, 3 six firms with missing 10-K data after August 2002, 4 six firms missing stock information from both Compustat and CRSP, and 5 eight firms missing necessary GAIN data, resulting in a sample of 329 firm-year observations from 222 firms.11 For firms that report survey data for both 2003 and 2004, we use only the data from the 2004 survey year, which yields our final sample of 222 firms. Finally, we eliminate five firms that only report material weaknesses under SOX Section 302, and three firms that are non-accelerated filers and therefore not subject to SOX Section 404 reporting requirements.12 The final sample consists of 214 firms Table 1. Merah =tenses, dan/ indikasi tunggal atau jamak

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KATA DEPAN vs AWALAN Kesalahan penulisan atau rancu antara kata depan dan awalan

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KATA DEPAN VS AWALAN • Kata depan ditulis terpisah – Berdasarkan pada permasalahan “di atas” – Hasil analisis dapat dilihat pada Tabel “di bawah” ini

• Awalan ditulis gandeng/ melekat – Hasil analisis dapat “dilihat” pada Tabel di bawah

ini

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TANDA BACA Kesalahan penulisan tanda baca

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TANDA BACA • Contoh “tanda baca” – Titik (.) – Titik dua (:) – Koma (,) – Titik koma (;) – Tanda tanya (?) – Garis Miring (/), beberapa pihak menganggap bukan tanda baca 06/05/2015


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TANDA BACA • Penulisan tanda baca harus konsisten: – Melekat (gandeng) kata sebelumnya – Dispasi (tidak gandeng) dengan kata setelahnya

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DAFTAR PUSTAKA Kesalahan penulisan tanda baca, menyingkat nama, cetak miring

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DAFTAR PUSTAKA • Penulisan harus konsisten, dan baku • Kesalahan yang sering terjadi pada artikel, laporan disertasi, tesis, maupun skripsi: 1. 2. 3. 4.

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Cetak miring atau tebal atau garis bawah Menyingkat nama Menulis halaman Menulis penerbit, untuk buku dan sejenisnya


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DAFTAR PUSTAKA-cetak • Penulisan harus memilih dan tidak dobel: – cetak miring, ATAU – Cetak tebal, ATAU – Cetak garis bawah

• Peruntukan cetak: – Nama jurnal, atau – Judul buku/ disertasi/ tesis/ skripsi, atau – Nama media. 06/05/2015


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DAFTAR PUSTAKA-singkat nama • Penulisan singkatan nama penulis, urut: 1. Nama tengah 2. Nama depan

• Penyingkatan harus konsisten – Untuk semua penulis – TIDAK perlu dibedakan penulis asing/ tidak asing

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DAFTAR PUSTAKA-halaman • Penulisan halaman harus konsisten: • Bisa digunakan alternatif 1. 2. 3. 4.

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Titik dua (:) diikuti halaman berapa s/d berapa Koma dan pp. Koma p. Koma hlm.


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DAFTAR PUSTAKA-penerbit • Penulisan penerbit harus konsisten: • Ditulis dengan nama kota diikuti – Titik dua (:) dan – Nama penerbit

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REFERENSI Bandi. 2010. KESALAHAN-KESALAHAN DALAM PROPOSAL DAN PELAPORAN HASIL RISET DAN TUGAS AKHIR YANG HARUS DIHINDARI. Disampaikan pada lokakarya tugas akhir, HMP D-3 Akuntansi UNS-6 Pebruari 2010. bandi.staff.fe.uns.ac.id Bandi. 2013. Disertasi-Tesis-Skripsi. Bandi.staff.fe.uns.ac.id Church, Bryan K., Jeffrey J. McMillan, and Arnold Schneider. 2001. Factors Affecting Internal Auditors’ Consideration of Fraudulent Financial Reporting during Analytical Procedures. Auditing: A Journal of Practice & Theory 20(1): 65-80. Krishnamoorthy. 2002. A Multistage Approach to External Auditors’ Evaluation of the Internal Audit Function. Auditing: A Journal of Practice & Theory 21(1): 95-121. Lin, Shu; Mina Pizzini; Mark Vargus; Indranil R. Bardhan. 2011. The Role of the InternalAudit Function in the Disclosure of MaterialWeaknesses. The Accounting Review Vol. 86, No. 1

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2015 bandi.staff.fe.uns.ac.id

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