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Archive for October, 2009

Berikut daftar lulusan/alumni CPMA, sampai dengan angkatan V periode ujian November 2008.

Angkatan I Periode I Desember 2006
No Nama Peserta Ujian Perusahaan
     
1  Desti Fitriani Lab. Akuntansi Universitas Indonesia
2  Gregorius Rudy Antonio Universitas Surabaya
3  Hotma Timbul Gultom PT. SAC Nusantara
4  Indra Pratama PT. Total E & P Indonesia
5  Iwan PT. Schering Indonesia
6  M. Malik Lab . Akuntansi Universitas indonesia
7  Michael Romero Virga PT. Nestle Indonesia
8  Sancoyo Antarikso PT. Unilever Indonesia
9  Tidar Manggolo Putro PT. Unilever Indonesia
10  Yayas Murdowo PT. Guna Group
Angkatan II Periode I Juni 2007
No Nama Peserta Ujian Perusahaan
     
1  Taufik Hendra Kusuma Brawijaya Hospital
2  Hadi Wahyudi KAP Heliantono
3  Lukas Setio Wongso PT. Panggung Electric
4  Ramona Gita poluan Harsono Hadibroto Consulting
5  Romanus Wilopo STIE Perbanas Surabaya
6  Sasongko BudiSusetyo STIE Perbanas Surabaya
7  Tris Sudarto PT. Kliring Berjangka Indonesia
8  William Koesman PT. Pindo Deli Pulp & Paper
9  Yuniarti PT. Rio Tinto Indonesia
10  Stefanus Ardhanova Mark Plus Co.
11  Dimjati PT. Canning Indonesia Product
12  Ersa Triwahyuni Universitas Bina Nusantara
Angkatan III Periode II November 2007
No Nama Peserta Ujian Perusahaan
     
1  I Putu Bayu Wisnawa P.
2  I Made Rai Natawidnyana Direktorat Jendaral Bea & Cukai
3  Mochamad Abadan
4  Raymon Wirabayu PT. Asano Gear Indonesia
5  Yusnita PT. Energi Mega Persada, Tbk
6  Rahmat Hendratama Rabobank International
7  Mulyadi PT. Krakatau Bandar Samudera
8  Rendy Johan PT. Mitra Konsultan
9  Suldja Hartono PT. Pupuk Kalimantan Timur, Tbk

Selengkapnya, klik link berikut: Daftar alumni CPMA (.pdf 53 kb)

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Artikel ini dipresentasikan pada  Simposium Nasional Akuntansi XI (SNA XI) Pontianak.

Pemakalah: E. Yuvisa, A. Rohman, and S. Handayani

Abstracts:

This study examines the influence of Auditors’ Identification with Their Client on Auditors’ Objectivity with Auditor Tenure, Client Importance and Client Image as Antesedent Variable. Continuing research by Bamber and Iyer in 2005, as for becoming object from this research is auditors at Accounting Firms which listed in Bapepam and Jakarta Stock Exchange (BEJ) in Indonesia.

This research represents the empirical test which used convinience sampling technics in data collection. Data were collected using a survey of 104 auditors at Accounting Firms. Data analysis uses Structural Equation Model (SEM) with the program SmartPLS (Partial Least Square).

Results of hypothesis examination indicate that to three factor in Social Identity Theory is auditor tenure (AT), client importance (CI) dan client image (CM) have positively influences on Client identification (CID). The conclusion that auditors do identify with their client and that auditors who identify more with a client are more likely to acquiecence to the client-preferred position. On the other hand, more experienced auditors and auditors who exhibit higher level of professional identification are less likely to acquiesce to the client’s position.

Keywords: Auditor Objectivity, Client Identification, Auditor Tenure, Client Importance, Client Image, Professional Identification, Social Identity Theory, Structural Equation Model (SEM), Partial Least Square.

Full download: Pengaruh Identifikasi Auditor atas Klien Terhadap Objektivitas Auditor dengan Auditor Tenure, Client Importance dan Client Image sebagai Variabel Anteseden

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