Hasil Pencarian  ::  Simpan CSV :: Kembali

"Tujuan dari penelitian ini adalah untuk membuktikan secara empiris apakah terdapat perbedaan kualitas audit antara klien KAP Big 4 dan KAP Second-tier. Kualitas audit dalam penelitian ini dinilai dari independensi auditor, manajemen laba perusahaan, dan nilai relevansi dari laba perusahaan. Independensi auditor diproksi dengan menggunakan kecenderungan KAP mengeluarkan opini audit going concern terhadap klien-nya. Kemampuan perusahaan melakukan manajemen laba ditunjukkan oleh nilai akrual diskresioner. Dan nilai relevansi laba menunjukkan bagaimana respon pasar terhadap informasi laba yang terkandung dalam laporan keuangan, diproksi dengan nilai earning response coefficient perusahaan. Hasil penelitian menunjukkan dari sisi independensi auditor, ternyata tidak didapatkan bukti adanya perbedaan kualitas audit antara kedua jenis KAP. Perbedaan kualitas audit menunjukkan bukti lebih kuat pada kecenderungan perusahaan melakukan manajemen laba dan perspektif investor. Artinya, KAP Big 4 dan KAP Second Tier memiliki perbedaan di dalam kemampuannya membatasi perusahaan melakukan manajemen laba dan juga terdapat perbedaan perspektif investor tentang kualitas audit kedua KAP.

---

The aims of this research is to give evidence empirically whether there are differences in audit quality between Big 4 audit firms and Second-tier audit firms in Indonesia. Audit quality in this research is measured by the auditor's independency, earning management, and earning relevance. Auditor's independency is proxied by the probabibility auditor issued a going concern opinion to its client. Earning management showed by the value of discretionary accruals, and earning relevance proxied by the firms earning response coefficient.

The results of this research show that in term of auditor's independency, there is no strong evidence that indicate there is difference in audit quality between the two audit firms. But, in term of earning management done by firms and investor's perspective in form of earning relevance, there is evidence, indicated there is difference in audit quality. Big 4 audit firms tend to be have more power to limited their client doing earning manipulation, compare to Second-tier audit firms client's and also difference in investor's perspective."

"[Penelitian ini untuk melihat pengaruh keberadaan blockholder pendiri keluarga dalam perusahaan terhadap kinerja perusahaan Tobin?s Q dan ROA di Bursa Efek Indonesia (BEI) dengan dikontrol variabel size, age, dan growth. Metode penelitian yang digunakan ordinary least square (OLS) pada 120 perusahaan non finansial di BEI pada tahun 2008-2013. Keberadaan blockholder pendiri keluarga menurunkan kinerja Tobin?s Q dan ROA dan tidak signifikan ditunjukkan karakteristik perusahaan sama dengan perusahaan non keluarga. Age perusahaan mempengaruhi kinerja Tobin?s Q, sedangkan size dan growth mempengaruhi kinerja ROA. Perusahaan blockholder non keluarga memiliki kinerja valuasi dan profitabilitas lebih baik dibandingkan dengan blockholder pendiri keluarga.;This research investigates the impact of family blockholder toward firm performance in Indonesia Stock Exchange (IDX), controlled by size, age, and growth. This research use ordinary least square (OLS) method in 120 non financial firms on IDX in 2008-2013. Founding family blockholder are negative not significantly affect firm performance in Tobin?s Q and ROA than non family blockholder with same characteristic of the firm. Age affect Tobins Q significantly, size and growth affect ROA significantly. Non family blockholder firms have more profitability and valuation than founding family blockholder with same characteristic of the firm.;This research investigates the impact of family blockholder toward firm performance in Indonesia Stock Exchange (IDX), controlled by size, age, and growth. This research use ordinary least square (OLS) method in 120 non financial firms on IDX in 2008-2013. Founding family blockholder are negative not significantly affect firm performance in Tobin?s Q and ROA than non family blockholder with same characteristic of the firm. Age affect Tobins Q significantly, size and growth affect ROA significantly. Non family blockholder firms have more profitability and valuation than founding family blockholder with same characteristic of the firm., This research investigates the impact of family blockholder toward firm performance in Indonesia Stock Exchange (IDX), controlled by size, age, and growth. This research use ordinary least square (OLS) method in 120 non financial firms on IDX in 2008-2013. Founding family blockholder are negative not significantly affect firm performance in Tobin’s Q and ROA than non family blockholder with same characteristic of the firm. Age affect Tobins Q significantly, size and growth affect ROA significantly. Non family blockholder firms have more profitability and valuation than founding family blockholder with same characteristic of the firm.]"

"Enron killed Arthur Andersen in 2002, leaving only Deloitte, EY, KPMG and PwC. Now the Big Four, with a total revenue of 127 billion, face major threats that need immediate attention. Count Down looks at today's model and proposes a new Big Audit, fit to serve the capital markets of the 21st century."

"Laporan magang ini membahas evaluasi pengembangan strategi Consulting Firm pada proyek optimalisasi ekosistem perumahan berpenghasilan rendah dan kegiatan pendampingan yang dilakukan oleh mereka dengan pengaruhnya terhadap harapan psikologis klien mereka. Lingkup pembahasan meliputi mengkaji pengembangan strategi yang dilakukan oleh Konsultan, khususnya pelaksanaan benchmarking analysis dan gap analysis serta aktivitas pendampingan klien dan pengaruhnya terhadap ekspektasi psikologis kliennya. Penulis mengevaluasi dengan membandingkan kerangka evaluasi yang dibangun dengan beberapa literatur yang didukung oleh pengalaman penulis selama magang di Consulting Firm. Melalui analisis yang dilakukan, penulis menemukan bahwa praktek Consulting Firm, selaras dengan kerangka dan aspek-aspek kunci dari beberapa teori.

---

This internship report discusses the evaluation of Consulting Firm strategy development on low-income housing ecosystem optimization project and accompaniment activities carried out by them with its effect on their client's psychological expectations. The scope of the discussion includes examining the strategy development carried out by Consulting Firm, particularly the execution of benchmarking analysis and gap analysis also the client accompaniment activities and its effect on their client psychological expectations. The author evaluates by comparing the constructed evaluation framework with several literature supported by the author's experience during his internship at Consulting Firm. Through the analysis conducted, the authors found that the practice of Consulting Firm, aligned with the framework and key aspects from the theories."

"Laporan magang ini berfokus pada bagaimana SSS Consulting Firm melakukan prosedur penerimaan klien mereka ke PT TECH dan PT PROPERTY. PT TECH adalah perusahaan teknologi informasi multinasional yang berfokus pada industri makanan dan kedirgantaraan. PT PROPERTY adalah perusahaan yang memberikan layanan yang berfokus pada pengelolaan bisnis properti atau pengelolaan gedung. Laporan ini menjelaskan mengapa penting untuk meninjau banyak hal dari klien sebelum menerimanya. Selain itu, ada beberapa diskusi mendalam ke dalam setiap langkah prosedur penerimaan klien, di mana penulis ditugaskan. Prosedur penerimaan klien pada kedua klien dimulai dari kuesioner ke klien, proposal ke klien, pemeriksaan konflik klien hingga penerimaan klien. Secara keseluruhan, SSS Consulting memiliki prosedur penerimaan klien yang layak karena mereka telah menerapkan banyak referensi yang kredibel dan melakukan semua prosedur ke PT TECH dan PT PROPERTY dengan cermat. Ada juga refleksi diri penulis terhadap program magang ini. Dengan mengevaluasi pengalaman magang, penulis dapat mempelajari pentingnya soft skill dan pengalaman yang dibutuhkan, serta laporan ini membantu penulis dalam memproyeksikan rencana masa depannya.

---

This internship report focuses on how SSS Consulting Firm perform their client acceptance procedure to PT TECH and PT PROPERTY. PT TECH is multinational information technology company that focuses on the food and aerospace industry. PT PROPERTY is a company that provide service focuses on managing property business or building management. This report explains why it is important to review a lot of things from the clients before accepting them. Moreover, there are some deep discussions into every step of the client acceptance procedure, where the author was assigned to. The client acceptance procedures on both clients starts from questionnaire to the clients, proposal to the clients, client conflict check to client acceptance from. Overall, SSS Consulting Firm have decent client acceptance procedure because they have implemented a lot credible of reference and do all the procedure to PT TECH and PT PROPERTY meticulously. There is also the author’s self-reflection to this internship program. By evaluating the internship experience, the author is able to learn the importance of the soft skills and experience that are needed, also this report helps the author to project his future plan."

"Penelitian ini bertujuan untuk mengetahui pengaruh ukuran kantor akuntan publik, yang diukur melalui jumlah rekan, jumlah auditor, jumlah klien dan jumlah pendapatan kantor akuntan publik terhadap kualitas audit yang diukur dengan akrual diskresioner dan opini audit going concern. Sampel penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2006?2008 dengan observasi sebanyak 348 perusahaan. Metode regresi berganda dan regresi logistik digunakan untuk menguji hipotesis.

Hasil penelitian secara keseluruhan, untuk semua sampel maupun untuk sub sampel perusahaan yang diaudit KAP Big 4 dan sub sampel perusahaan yang diaudit KAP non Big 4, menunjukkan bahwa tidak terdapat pengaruh yang signifikan antara ukuran kantor akuntan publik dengan kualitas audit. Ukuran KAP yang besar tidak selalu menghasilkan kualitas audit yang tinggi. Kualitas audit KAP besar dan kecil dapat dianggap cukup seragam.

---

This study aims to examine the effect of public accounting firm size, measured by number of partners, number of auditor staffs, number of clients, and public accounting firm?s revenue, on audit quality (measured by the accruals quality and going concern audit opinion). Samples are manufacturing firms listed in Indonesia Stock Exchange for the year 2006?2008 with total observations of 348 firm-years. Multiple regression and logistic regression is used for hypotheses testing.

The results show that for the entire samples as well as for two sub samples, the sub-samples of firms audited by Big 4 and sub-samples of firms audited by Non-Big 4, there are no significant effect of public accounting firm size on audit quality. Large accounting firms does not always produce high quality audit. Thus, audit quality of large and small accounting firms can be considered fairly uniform."