DAFTAR PUSTAKA
Abdolmohammadi, M. dan A. Wright (1987), An Examination of The Effects of Experience and Task Complexity on Audit Judgments, The Accounting Review, 1-13. Ariesanti, (2001), Persepsi Auditor Terhadap Kualitas Audit. (Tesis). Ashton, A.H. (1991), Experience and Error Frequency Knowledge as Potential Determinants of Audit Expertise, The Accounting Review, 218-239. Austin, Kenneth R. dan David C. Langston., (1981), Peer Review: Its Impact on Quality Control, Journal of Accountancy, 78-82. Bamber (2001), Big Five Auditor’s Professional and Organizational Identification, Journal of Accounting Economics. Barkess, Lynn dan Roger Simnett., (1994), The Provision of Other Services By Auditors: Independence and Pricing Issues, Accounting and Business Research vol. 24, 99-108. Bastian, Indra (2001), Akuntansi Sektor Publik di Indonesia, BPFE, Yogyakarta. Batubara, Rizal Iskandar., (2008), Analisis Pengaruh Latar Belakang Pendidikan, Kecakapan Profesional, Pendidikan Berkelanjutan dan Independensi Pemeriksa Terhadap Kualitas Hasil Pemeriksaan, Tesis Universitas Sumatera Utara, Medan. Bonner, Sarah E, (1990), Experience Effects in Auditing: The Role of Task-Specific Knowledge, The Accounting Review, 72-92. Chaiken, S. (1980), Heuristic Versus Systematic Information Processing and The Use of Source Versus Message Cues In Persuasion, Journal of Personality and Social Psychology, 572-660. Choo, Freddie dan Ken T. Trotman., (1991), The Relationship Between Knowledge Structure and Judgements for Experienced and Inexperienced Auditors, The Accounting Review, 464-485. Cloyd, C. Bryan., (1997), Performance in Research Task : The Joint Effect of Knowledge and Accountability, Journal Of Accounting Research,249-273.
55 Universitas Sumatera Utara
De Angelo, L.E. (1981), Auditor Independence and Disclosure Regulation, Journal of Accounting and Economics, 113-127. Deis, Donald R. dan Gary A., (1992), Determinants of Audit Quality in The Public Sector, The Accounting Review, 462-479. Diani dan Ria (2006), Pengaruh Akuntabilitas dan Pengetahuan Terhadap Kualitas Hasil Kerja Auditor, Simposium Nasional Akuntansi X, IAI, Makasar. Elim, John, (2006), Implementasi Risk-Based in Audit, Diklat Teknis Substansi Bawasda, Pusat Pendidikan dan Pelatihan Pengawasan BPKP, Jakarta. Ghozali, Imam. dan Ikhsan, Arfan., (2006), Metodologi Penelitian Untuk Akuntansi dan Manajemen, PT Madju Medan Cipta, Medan. Gibbins. M & Larocque, J.F., (1990), Modeling the Development and Nature of Judgmental Expertise in Public Accounting , In Audit Judgment Symposium, University of Sothern California. Hair Et Al, (1998), Multivariate Data Analysis, Prentice Hall, New York, USA. Harahap, Sofyan Syafri (1991), Auditing Kontemporer, Erlangga, Surabaya. Hendro dan Aida, (2006), Pengaruh Profesionalisme Auditor Terhadap Tingkat Materialitas dalam Pemeriksaan Laporan Keuangan, Simposium Nasional Akuntansi IX, IAI, Padang. Hogart, R.M. (1991), A Perspective on Cognitive Research in Accounting, The Accounting Review, 67-86. Ikatan Akuntan Indonesia, (2001), Standar Profesional Akuntan Publik. Penerbit Salemba Empat. Irahandayani, Devi, (2002), Pengaruh Sikap Mental Atas Kualitas Kerja Auditor Internal. Skripsi Universitas Trisakti, Jakarta. Kanfer, R., dan Ackerman, P.L., (1989), Motivation and Cognitive Abilities : An Integrative/Aptitude-Treatment Interaction Approach to Skill Acquisition, Journal of Applied Psychology, 74, 657-690. Knapp, Michael C., (1985), Audit Conflict: An Empirical Study of The Perceived Ability of Auditors to Resist Management Pressure, The Accounting Review, 202-212.
Universitas Sumatera Utara
Konsorsium Organisasi Profesi Audit Internal (2004), Standar Profesi Audit Internal, Jakarta. Kuncoro, M., (2003), Metode Riset Untuk Bisnis dan Ekonomi: Bagaimana Meneliti dan Menulis Tesis?, Erlangga, Jakarta Lavin, D. (1976), Perception of The Independence of The Auditor, The Accounting Review, 41-50. Levin, Richard L., Rubin, David S., (1998), Statistic For Management, 7th Edition. Prentice-Hall International, Inc. Libby, R dan Luft, J. (1993), Determinants of Judgement Performance in Accounting Settings : Ability, Knowledge, Motivation and Environtment, Accounting Organization and Society, 425-450. Lubis, Tapi Anda Sari (2004), Persepsi Auditor dan User Tentang Independensi Akuntan Sebagai Perilaku Profesional dan Pengaruhnya Terhadap Opini Audit, Tesis Universitas Sumatera Utara, Medan Mautz, R.K dan H.A. Sharaf (1993), The Philosophy of Auditing Sarasota, American Accounting Association. Mayangsari, (2003), Pengaruh Keahlian Audit dan Independensi terhadap Pendapat Audit, Jurnal Riset Akuntansi Indonesia. 1-22. Mayangsari, (2003), Analisis Pengaruh Independensi, Kualitas Audit, Serta Mekanisme Corporate Governance Integritas Laporan Keuangan, Simposium Nasional Akuntansi VI, IAI, Surabaya. Messier William dan Qilliam William (1992), The Effect of Accountability on Judgement Development of Hypothesis for Auditing, Journal of Practice and Theory, 123-138. Mulyadi, (2002), Auditing, PT Salemba, Jakarta Nizarul, Trisni dan Liliek (2006), Pengaruh Kompetensi dan Independensi Terhadap Kualitas Audit dengan Etika Auditor Sebagai Variabel Moderasi, Simposium Nasional X, IAI, Makasar. Pany, K dan M.J. Reckers (1980), The Effect of Gifts, Discounts and Client Size on Perceived Auditor Independence, The Accounting Review, 50-61.
Universitas Sumatera Utara
Peraturan Badan Pemeriksa Keuangan Republik Indonesia Nomor 01 Tahun 2007 tentang Standar Pemeriksaan Keuangan Negara. Badan Pemeriksa Keuangan Republik Indonesia Tahun 2007. Peraturan Daerah Kota Medan Nomor 3 Tahun 2009 tentang Pembentukan Organisasi dan Tata Kerja Perangkat Daerah Kota Medan. Peraturan Menteri Pendayagunaan Aparatur Negara Nomor PER/05/M.PAN/03/2008 tentang Standar Audit Aparat Pengawasan Intern Pemerintah. Peraturan Pemerintah Republik Indonesia Nomor 79 Tahun 2005 tentang Pedoman Pembinaan dan Pengawasan Penyelenggaraan Pemerintah Daerah. Lembaga Negara Republik Indonesia Tahun 2005 Nomor 165. Peraturan Pemerintah Republik Indonesia Nomor 60 tahun 2008 tentang Sistem Pengendalian Intern Pemerintah. Tambahan Lembaran Negara Republik Indonesia Nomor 4890. Ryaas Rasyid (1997), Makna Pemerintahan Tinjauan Dari Segi Estetika dan Kepemimpinan. PT.Yarsif Watampone, Jakarta. Santoso, Singgih., (2001), SPSS Statistik Parametrik, Elex Media Komputindo, Jakarta Schmidt, Frank L., Alice N. Outerbridge, dan John E. Hunter., (1986), Impact of Job Experience and Ability on Job Knowledge, Work Sample Performance, and Supervisory Ratings on Job Performance, Journal of Applied Psychology, 432-439. Schmidt, F.L, Mc. Daniel dan J.E. Hunter (1988), Job Experience Correlates of Job Performance, Journal of Applied Psycology, 327-330. Sri Trianingsih, (2007), Independensi Auditor dan Komitmen Organisasi Sebagai Mediasi Pengaruh Pemahaman Good Governance, Gaya Kepemimpinan dan Budaya Organisasi Terhadap Kinerja Auditor, Simposium Nasional Akuntansi X, IAI, Makasar. Sugiarto dan Restianto (2009), Pengaruh Profesionalisme Auditor Terhadap Kualitas Audit Laporan Keuangan Pemerintah, Konferensi Penelitian Keuangan Sektor Publik II, Badan Litbang Depdagri, Jakarta.
Universitas Sumatera Utara
Sumardi, Hardiningsih, (2002), Pengaruh Pengalaman terhadap Profesionalisme serta Pengaruh Profesionalisme terhadap Kinerja dan Kepuasan Kerja: Studi Kasus Auditor BPKP, Jurnal Bisnis dan Ekonomi, 1-25. Susanto, A.B. (2000), Competency-Based HRM, www.jakartaconsultinggroup.com. Susiana dan Arleen (2007), Analisis Pengaruh Independensi, Mekanisme Corporate Governance dan Kualitas Audit Terhadap Integritas Laporan Keuangan, Simposium Nasional Akuntansi X, IAI, Makasar. Tan, Tong Han dan Alison Kao, (1999), Accountability Effects on Auditor’s Performance: The Influence of Knowledge, Problem Solving Ability and Task Complexity, Journal of Accounting Research, 209-223. Tawaf, Tjukria., (1999), Audit Intern Bank, Salemba Empat, Jakarta. Taylor, Donald H. dan Glezen, G. William (1997), Auditing : An Assertion Approach, Seventh Edition, John Willey & Sons Inc, New York. Tetclock, P.E dan J.L. Kim. (1987), Accountability and Judgment Processes In a Personality Prediction Task, Journal of Personality and Social Psychology, 700-709. Triton P.B. (2006), SPSS 13.0 Terapan, Riset Statistik Parametrik. Penerbit Andi, Yogyakarta. Tubbs, R.M. (1992), The Effect of Experince on The Auditor’s Organization and Amount of Knowledge, The Accounting Review, 783-801. Wilcox E.B., (1952), Examining Audit Relations : A Reconsideration of Auditor Independence, Emerald Group Publishing Limited. Yudhi dan Meifida (2006), Pengaruh Pengalaman Auditor Terhadap Pengunaan Bukti Tidak Relevan Dalam Auditor Judgement, Simposium Nasional Akuntansi IX, IAI, Padang.
Universitas Sumatera Utara