Volume 2, Nomor 2, September 2013
ISSN:2089-6581
JURNAL REKSA Rekayasa Keuangan, Syariah, dan Audit Ketua Penyunting: Dewi Amalia, S.E., M.Si. Dewan Penyunting: Alia Ariesanti, S.E., M.Si., Ak. Arif Sapto Yuniarto, S.E., M.Sc., Ak. Beni Suhendra Winarso, S.E., M.Si. Khusnul Hidayah, S.E., S.Ag., M.Si. Rohmad Yuliantoro, S.E., M.Sc. Sartini, S.E., Msacc., Ak. Sumaryanto, S.E., M.Si., Ak. Penyunting Pelaksana Kurniawan Ali, S.E., M.Si., Ak. Moch. Imron, S.E., M.Si. Indah Kurniawati, S.E., M.Si. Sekretaris dan Administrasi Ulinnuha Yudiansa P. S.E., M.Acc., Ak. Desain Layout Adhitya Rechandy C.S. Sirkulasi Rizkiana Iskandar PENERBIT Prodi Akuntansi Fakultas Ekonomi Universitas Ahmad Dahlan Jl. Kapas No. 9, Semaki Yogyakarta 55166 Telp. (0274) 563515, 511830 ext. 1245 Fax (0274) 564604 E-mail :
[email protected]
JURNAL REKSA Rekayasa Keuangan, Syariah, dan Audit VOLUME 2, NOMOR 2, SEPTEMBER 2013
ISSN: 2089-6581
DAFTAR ISI Persepsi Mahasiswa Akuntansi terhadap Etika Penyusunan Laporan Keuangan Syari’ah Sesuai PSAK No. 101 Wasilaturahmi Siregar dan Khusnul Hidayah........................................................ 104 Pengaruh Tekanan Ketaatan, Kompleksitas Tugas, Pengalaman, dan Motivasi terhadap Audit Judgment, Gender sebagai Variabel Moderating Noor Janah dan Arif Sapta Yuniarto...................................................................... 120 Pengaruh Kecerdasan Emosional, Kecerdasan Spiritual, Perilaku Belajar, dan Lingkungan Belajar terhadap Tingkat Pemahaman Akuntansi dengan Perkembangan Teknologi sebagai Variabel Pemoderasi Meitha Tyas Utami dan Sumaryanto.................................................................... 139 Pengaruh Faktor Kepribadian Wirausaha terhadap Intensi Berwirausaha pada Mahasiswa Akuntansi, Studi pada Mahasiswa Akuntansi Universitas Ahmad Dahlan Yogyakarta Budi Barata dan Kurniawan Ali Fachrudin............................................................ 158 Pengaruh Laju Pertumbuhan Inflasi, Harga Minyak Dunia, dan Dow Jones Industrial Average terhadap Indeks Harga Saham Gabungan yang Terdaftar di Bursa Efek Indonesia Perioda 2007-2011 Rully Putra Surya Pratama dan Indah Kurniawati................................................ 176 Pengaruh Independensi Auditor, Gaya Kepemimpinan, Komitmen Organisasi, dan Akuntabilitas terhadap Kinerja Auditor, Studi Empiris pada Auditor Pemerintah di BPK Jateng Ahmad Aji Pramana dan Rohmad Yuliantoro....................................................... 189
PERSEPSI MAHASISWA AKUNTANSI TERHADAP ETIKA PENYUSUNAN LAPORAN KEUANGAN SYARI’AH SESUAI PSAK No. 101 Wasilaturahmi Siregar Khusnul Hidayah ABSTRACT This research to determine differences in accounting students perceptions of the ethics financial shari’ah statement in accordance with SFAS No. 101. The analysis was based on respondents answers were obtained through questionnaires distributed at Private Colleges and Universities Public Islam. Population of this study is that accounting students are in Private Colleges and Universities Public Islam. This study uses purposive sampling method. Samples were taken from six semesters of accounting students and eight who have taken courses Accounting Theory. To test the validity of the data used Pearson correlation, to test the reliability of the data used Cronbach Alpha while the data used to test the normality Kolmogorov-Smirnov, and the data used to test for differences Independent samples t-test. The results are hypothesis 1, hypothesis 2, hypothesis 4, and 5 are acceptable hypothesis that there are differences in the perception of earnings management, misstatements in the financial statements, cost-benefit, and responsibility to the users of financial statements Shariah between accounting students at university Private Higher Islam and Higher Education General. And hypothesis 3 was rejected, ie there is no difference between the perceptions of disclosure of accounting students in Private Colleges and Universities Public Islam. Keywords: student perceptions of accounting, the financial statements ethics Shari'ah. PEMBAHASAN Laporan keuangan syari’ah adalah suatu penyajian terstruktur dari posisi keuangan dan kinerja keuangan dari suatu entitas syari’ah (PSAK Nomor 101). Tujuan laporan keuangan untuk tujuan umum adalah memberikan informasi tentang posisi keuangan, kinerja dan arus kas entitas syari’ah yang bermanfaat bagi sebagian besar kalangan pengguna laporan dalam rangka membuat keputusankeputusan ekonomi serta menunjukkan pertanggungjawaban (stewardship) manajemen atas penggunaan sumber-sumber daya yang dipercayakan kepada mereka. Tujuan laporan keuangan akuntansi syari’ah, yaitu (Khan, 1992 dalam As’udi dan Triyuwono, 2003: 34).
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PENGARUH TEKANAN KETAATAN, KOMPLEKSITAS TUGAS, PENGALAMAN, DAN MOTIVASI TERHADAP AUDIT JUDGMENT, GENDER SEBAGAI VARIABEL MODERATING Noor Janah Arif Sapta Yuniarto ABSTRACT This research has a purpose to understand and to analyze the influence of obedient pressure, task complexity, experience, and motivation for audit judgment with gender as moderating variable. From this research, it is able to get empirical evidence about the influence of obedient pressure, task complexity, experience, and motivation for audit judgment. Besides, this research also gives empirical evidence about the difference between man and woman in deciding audit judgment whether it correlates with several factor such as obedient pressure, task complexity, experience, and motivation. In this research, the researcher uses sample for auditors which is serve in the Public Accountant Office in DIY and Semarang. In this research, primary data is used as data, while General Linear Model (GLM) with helping IBM SPSS version 19.0 is used as analysis instrument. The result of this research is to indicate that task complexity influence for audit judgment, while obedient pressure, experience, and motivation do not influence for audit judgment. The issue about gender difference do not also moderate the influence of obedient pressure, task complexity, experience, and motivation for audit judgment. Keywords: gender, obedient pressure, task complexity, experience, and motivation, audit judgment. PENDAHULUAN Akuntan adalah suatu profesi yang salah satu tugasnya adalah melaksanakan audit terhadap laporan keuangan sebuah entitas dan memberikan opini atau pendapat terhadap saldo akun dalam laporan keuangan apakah telah disajikan secara wajar sesuai dengan standar akuntansi keuangan atau prinsip akuntansi yang berlaku umum; dan standar atau prinsip tersebut diterapkan secara konsisten. Pelaksanakan tugas tersebut sering dibutuhkan judgment (Zulaikha, 2006). Akan tetapi dalam melaksanakan penugasan audit, ada beberapa faktor yang mempengaruhi persepsi auditor dalam menanggapi dan mengevaluasi informasi ini antara lain meliputi faktor pengetahuan, pengalaman, perilaku auditor dalam memperoleh dan mengevaluasi informasi, tekanan dari atasan ataupun klien, kompleksitas tugas dalam melakukan pemeriksaan, serta motivasi seorang auditor 120
PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, PERILAKU BELAJAR, DAN LINGKUNGAN BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI DENGAN PERKEMBANGAN TEKNOLOGI SEBAGAI VARIABEL PEMODERASI Meitha Tyas Utami Sumaryanto ABSTRACT The level of student understanding of accounting is not only measured by the intelligence but also the emotional intelligence can be measured, spiritual intelligence, learning behavior, and the learning environment in this study is an independent variable. While the dependent variable is the level of understanding of accounting. Added moderating variable is the development of technology. The study sample of 180 accounting students UGM, STIE YKPN, UPN Veteran Yogyakarta, and UAD taken using purposive sampling technique. Data analysis techniques used in this study is a linear regression, moderated regression analysis, and the Chow test. Result of research indicate that emotional intelligence, spiritual intelligence, behavioral learning, and the learning environment does not affect the level of understanding of accounting, which means that the hypothesis first, second, third, and fourth is unacceptable. In addition, the MRA test results and test results show that the Chow technological developments do not strengthen the relationship between emotional intelligence, spiritual intelligence, behavioral learning, and the learning environment to the level of understanding of accounting, which means that the hypothesis fifth, sixth, seventh, and eighth is not acceptable. Keywords: emotional intelligence, spiritual intelligence, behavioral learning, learning environment, the level of understanding of accounting, and technology development. PENDAHULUAN Kebanyakan orang menjadikan kecerdasan intelektual (IQ) sebagai dasar penilaian kecerdasan seseorang. Sistem pendidikan juga selalu menekankan pentingnya nilai akademik atau IQ saja. Sedangkan ada kecerdasan emosional (EQ) dan kecerdasan spiritual (SQ) yang juga dapat dijadikan sebagai dasar penilaian kecerdasan. Selain kecerdasan emosional (EQ) dan kecerdasan spiritual (SQ), perilaku belajar yang juga menjadi faktor pendorong prestasi akademik mahasiswa. Penelitian ini menambahkan variabel perkembangan teknologi sebagai variabel pemoderasi sebagai pembeda dari penelitian terdahulu.
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PENGARUH FAKTOR KEPRIBADIAN WIRAUSAHA TERHADAP INTENSI BERWIRAUSAHA PADA MAHASISWA AKUNTANSI Studi pada mahasiswa Akuntansi Universitas Ahmad Dahlan Yogyakarta Budi Barata Kurniawan Ali Fachrudin ABSTRACT Many studies suggest that personality factors determining the entrepreneurship intentions. On the other hand, entrepreneurship education is one way to increase student entrepreneurship intentions. Another personality factor that can improve student entrepreneurship intention is risk-taking propensity and locus of control. The purpose of this study is to find empirical evidence about the influence of personality factors as seen from education entrepreneurship, risktaking propensity, and locus of control on entrepreneurial intentions of students of the Faculty of Economics of Accounting Studies Program University of Ahmad Dahlan Yogyakarta. The data used are primary data where the sample was taken based on purposive sampling as many as 100 students of Accounting Ahmad Dahlan University Yogyakarta. Regression analysis was used to test research hypotheses with the help of SPSS 16. Research results showed that entrepreneurship education and locus of control affect the entrepreneurial intention, while the trend did not affect the risk-taking entrepreneurial intentions. Based simultaneous test (F test) variables entrepreneurship education, risk taking propensity, locus of control and influence on entrepreneurial intentions. Keywords: entrepreneurship education, risk taking propensity, locus of control, entrepreneurship intentions. PENDAHULUAN Pengangguran di Indonesia semakin hari semakin meningkat jumlahnya seiring dengan berjalannya waktu. Para pencari kerja baik yang mempunyai gelar sarjana ataupun tidak harus bersaing untuk mendapatkan pekerjaan pada lapangan kerja yang terbatas. Adapun penyebab masalah pengangguran terdidik adalah banyak sarjana bertujuan hanya mencari pekerjaan, bukan menciptakan lapangan pekerjaan. Menjadi seorang wirausaha merupakan salah satu pendukung yang menentukan maju mundurnya perekonomian, karena bidang wirausaha mempunyai kebebasan untuk berkarya dan mandiri. Wirausaha inilah yang mampu menciptakan lapangan kerja baru agar mampu menyerap tenaga kerja (Oktarili: 2010).
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PENGARUH LAJU PERTUMBUHAN INFLASI, HARGA MINYAK DUNIA DAN DOW JONES INDUSTRIAL AVERAGE TERHADAP INDEKS HARGA SAHAM GABUNGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2007-2011 Rully Putra Surya Pratama Indah Kurniawati ABSTRACT This research attempts to influence the inflation growth, the oil price dow jones industrial average to Composite Stock Price Index which is registred in indonesian stock exchange in the period of 2007-2011. The population in this research was the whole index in indonesian stock exchange (ISE). The sample was taken based on sampling purpodive. The data analysis technique used double linier regression. The dependent variable in this research was the growth of Composite Stock Price Index, while the independent variable was the inflation growth, the oil price and dow jones industrial average. The results of this research showed that the almost dependent variable used had effects for the growth of Composite Stock Price Index. The inflation rate growth variable did not have effects on Composite Stock Price Index growth, while the oil price rate variable and dow jones industrial average had effects on Composite Stock Price Index growth. Simultaneously, the independent variables examinedhere had effects on Composite Stock Price Index growth. Keywords: Rate inflation, oil price, dow jones industrial avarage, Composite Stock Price Index. PENDAHULUAN Pasar modal merupakan salah satu instrumen ekonomi yang memiliki peran penting bagi perekonomian suatu negara. Pasar modal mengalami pertumbuhan yang sangat pesat seiring dengan berkembangnya investasi di sektor saham. Fungsi utama pasar modal adalah tempat bertemunya pihak yang memiliki kelebihan dana (investor) dengan pihak yang membutuhkan dana (issuer). Pertemuan tersebut membentuk suatu hubungan timbal balik menguntungkan, yaitu pihak pemberi dana menerima hasil atas dana yang diinvestasikannya sedangkan bagi pihak pengguna dana dapat mengembangkan usahanya menjadi lebih besar. Bursa Efek Indonesia (BEI) menggunakan media cetak maupun elektronik dalam menyebarkan data pergerakan harga saham. Indikator pergerakan harga saham dapat dilihat dari beberapa indeks yang dikeluarkan oleh BEI salah satunya
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PENGARUH INDEPENDENSI AUDITOR, GAYA KEPEMIMPINAN, KOMITMEN ORGANISASI, DAN AKUNTABILITAS TERHADAP KINERJA AUDITOR Studi Empiris pada Auditor Pemerintah di BPK Jateng Ahmad Aji Pramana Rohmad Yuliantoro ABSTRACT The purpose of this study is to determine the effect of auditor independence toward auditor's performance, leadership style toward audit performance, the organization's commitment and accountability auditor toward the performance of auditors. The object of this study was on the State Audit Board Representative of Central Java. The writer took the sampling by simple random sampling through questionnaires. Software used to test the instruments and hypothesis is SPSS version 16.0. The results of the first hypothesis in the independence of the auditor does not affect the performance of auditors, futhermore the results of the second hypothesis that leadership style does not also affect the performance of auditors. However, the results of the third hypothesis is the organizational commitment affect the performance of auditors but the results of the fourth hypothesis is accountability does not affect the performance of auditors. The results of this study should be able to provide additional information and material for relevant literature in the future. Keywords: auditor independence, leadership styles, organizational commitment, accountability, performance auditors. PENDAHULUAN Perkembangan instansi pemerintah maupun swasta dituntut untuk bersifat transparan mengenai kebijakan yang ditempuh serta hasil laporan keuangan yang dimiliki guna menunjang perekonomian yang bersifat global. Pemerintah baik pusat maupun daerah pada setiap periode melaporkan informasi keuangan yang disusun dalam bentuk laporan keuangan tahunan dan berkaitan dengan ekonomis, efisiensi serta efektivitas selama periode berjalan. Hal ini dipertegas dengan seperangkat paket perundang-undangan yang meliputi Undang-Undang Nomor 17 Tahun 2003 tentang Keuangan Negara, Undang-Undang Nomor 1 Tahun 2004 tentang Perbendaharaan Negara, Undang-Undang Nomor 15 Tahun 2004 tentang Pemeriksaaan Pengelolaan dan Tanggung Jawab Keuangan Negara dan UndangUndang Nomor 15 Tahun 2006 tentang Badan Pemeriksa Keuangan.
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