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"This research was aimed to examine and to obtain empirical evidence on audit structure, role conflict, and unclarity role toward auditor performance. This research was done in East Java. Retrieval of sample was done by using proportionate stratified random sampling based on two strata (partner and audit staff). Data collecting was carried out with questionnaire submitted directly and by airmail. Number of questionnaires distributed was 120 copies, but only 49 questionnaires returned (40,83%). Results show that audit structure and role conflict have significant effect on auditor performance, but unclarity role does not have significant effect on auditor performance."

"Asap cair merupakan produk hasil kondensasi dari pembakaran langsung maupun tidak langsung bahan yang mengandung lignin, selulosa, hemiselulosa dan karbon lainnya. Asap cair mengandung senyawa asam, fenol dan karbonil yang berperan sebagai pengawet, antibakteri, dan antioksidan sehingga dapat menghambat kerusakan produk pangan. Senyawa kimia yang terkandung di dalamnya dipengaruhi oleh beberapa faktor salah satunya suhu. Penelitian ini memanfaatkan sekam padi untuk pembuatan asap cair secara pirolisis dengan variasi suhu 330, 370, 400, dan 450⁰C. Asap cair yang dihasilkan diaplikasikan pada bakso sapi untuk mengetahui kemampuan biopreservatifnya. Hasil penelitian menunjukkan bahwa suhu optimum pembuatan asap cair adalah 450⁰C dengan rendemen sebesar 39,34%. Asap cair pada suhu ini juga memiliki kemampuan biopreservatif terbaik terhadap bakso sapi.

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Liquid smoke is condensation product of pyrolysis from materials containing lignin, cellulose, hemicellulose, and other carbon component. Liquid smoke contains acid, phenol and carbonyl compounds which act as preservative, antibacterial , and antioxidant agent that inhibit the spoilage of food products. Chemical compounds in liquid smoke are influenced by several factors, such as temperature. This study utilizes rice hull for production of liquid smoke by pyrolysis method with temperature variations 330, 370, 400, and 450⁰C . Liquid smoke product then applied on meatballs to determine its biopreservative performance. The results showed that the optimum pyrolysis temperature to produce liquid smoke is 450⁰C with yield of 39.34 % . This liquid smoke also has the best biopreservative performance when applied on meatball."

"ABSTRAKThe purpose of this research is to analyze whether the persuasiveness of client preferences and audit experiences have effect toward the auditors judgement in evaluating audit evidences both partially and simultaneously. Survey in this study is applied on 62 auditors who work at public accounting firms in Bandung by using a multiple linier regression analysis. The result indicates that the persuasiveness of client preferences and audit experiences have a significant positive effect to the auditors judgement in evaluating audit evidences both partially and simultaneously. The future research is suggested to examine other variables, such as: task complexity,gender, and conflicting foe with extended research subject. Beside that, the future research is suggested to develop an experimental method so that the respondent behavior differences for each task can appear clearly."

"Penelitian ini bertujuan untuk menguji pengaruh tenure audit dan rotasi auditor terhadap kualitas audit, pengaruh ukuran Kantor Akuntan Publik (KAP) terhadap kualitas audit, serta pengaruh moderasi ukuran KAP terhadap hubungan tenure audit dan kualitas audit. Tenure audit dibedakan menjadi tenure KAP dan tenure audit partner (AP). Rotasi auditor dibedakan menjadi rotasi KAP dan rotasi audit partner (AP). Sampel penelitian adalah perusahaan yang terdaftar di Bursa Efek Indonesia pada periode 2004 hingga 2011, kecuali perusahaan yang bergerak di industri keuangan. Kualitas audit dalam penelitian ini diukur dengan kualitas laba dengan menggunakan tingkat akrual diskresioner (Kasznik, 1999). Tenure KAP dan rotasi KAP terbukti tidak berpengaruh kuadratik terhadap kualitas audit. Tenure AP dan rotasi AP juga tidak terbukti memiliki hubungan kuadratik dengan kualitas audit. Ukuran KAP terbukti berpengaruh positif secara langsung terhadap kualitas audit. Ditemukan pula bahwa pengaruh ukuran KAP memoderasi hubungan antara tenure AP dan kualitas audit. Akan tetapi, tidak ditemukan adanya pengaruh ukuran KAP dalam memoderasi hubungan antara tenure KAP dan kualitas audit. Hasil penelitian ini mengindikasikan perlunya pengkajian lebih lanjut terkait efektivitas peraturan yang membatasi tenure audit.

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This research aims to examine the effect of audit tenure and auditor rotation on audit quality, the effect of audit firm size on audit quality, and the moderating effect of audit firm size on the relationship between audit tenure and audit quality. Audit tenure refers to audit firm tenure and audit partner tenure. Auditor rotation refers to audit firm rotation and audit partner rotation. The research samples are public companies that are listed in Indonesia Stock Exchange during 2004-2011 periods exclude the companies in financial industry. Audit quality?s proxy is earnings quality which is measured by the level of discretionary accrual (Kasznik, 1999). This research finds that audit firm tenure and audit firm rotation have no effect on audit quality. Audit partner tenure and audit partner rotation also have no effect on audit quality. There is a positive of audit firm size on audit quality. But, the evidences that support the moderating effect of audit firm size on the relationship between audit firm tenure and audit quality are insufficient. In the other hand, moderating effect of audit firm size on the relationship between audit partner tenure and audit quality shows that the engagement with Big X auditor will give a positive impact on audit quality. The results of this research show that the regulation that limits the audit tenure is a subject of further evaluation."

"Prior research had documented that The Big 4 auditors have higher audit qualitythan non-Big 4 auditors (Teoh and Wong 1993), and The Big 4 auditors with industryspecialization have higher audit quality than The Big 4 auditors without specialization(Balsam eta/. 2003; Knechel eta/. 2007; Behn et al. 2008; Romanus et al. 2008). Withthe sample of 139 firm years from manufacturing public companies listed in Bursa EfekIndonesia in the year 2005 and 2006, this study examines whether the public companiesaudited by The Big 4 auditors has higher earnings quality (measured by earningresponse coefficient) than the non-Big 4 auditors. This study also examines whether TheBig 4 auditors with industry specialization has higher earnings quality than The Big 4auditors without industry specialization. This study provides no evidence that there isan earnings quality difference between public companies audited by The Big 4 auditorsand non-Big 4 auditors, and between auditors with industry specialization and withoutspecialization. The additional tests on public companies audited by non-Big 4 auditorsprovide no evidence whether there is an association beflveen CAR and unexpectedearning (UER). Consistent with the main result, the sensitivity test on specializationmeasurement also give evidence that The Big 4 auditors are not differ from the non-Big4 auditors. This study provides some evidence, consistent with prior studies that themarket negatively reacts higher on the companies with negative unexpected earnings,and with higher leverage; and positively reacts higher on the high growth companiesaudited by The Big 4 auditors. This study leaves some ambiguous results regardingthe audit quality of auditors and earning quality of public companies in the contextof Indonesia, and provides some opportunities for further indepth research in theseareas."

"Tesis ini membahas pengaruh ukuran Kantor Akuntan Publik (KAP) dan penerapan Sistem Pengendalian Mutu (SPM) terhadap kualitas audit. Penelitian ini adalah penelitian deskriptif analitis, dengan melakukan survei menggunakan kuesioner dan wawancara untuk mengumpulkan data dan informasi dari responden. Kesimpulan dari hasil penelitian ini adalah : 1) ukuran KAP dan penerapan SPM memiliki hubungan yang positif dan signifikan; 2) ukuran K.AP berpengaruh signifikan terhadap kualitas audit; 3) penerapan SPM berpengaruh signifikan terhadap kualitas audit; dan 4) ukuran KAP dan penerapan SPM secara simultan berhubungan signifikan terhadap kualitas audit.

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The focus of this study is public accounting firm size and implementation of quality control system. and how they affect audit quality. This is an analytical descriptive research, by survey method using questionnaires to collect prime data and information from respondents. The result of hypothesis test shows that 1) public accounting firm size positively and significantly related to implementation of quality control system; 2) public accounting firm size influences the audit quality significantly; 3) implementation of quality control system influences the audit quality significantly; 4) public accounting firm together with implementation of quality control system as a whole has a significant influence to audit quality.

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"Karya tulis berupa laporan magang ini membahas mengenai alasan perubahan auditor dan prosedur audit tahun pertama ketika KAP 111 mengaudit Dana Pensiun 12 sebagai auditee baru. Auditor perlu menganalisis alasan sebenarnya dalam pergantian Kantor Akuntan Publik KAP untuk membantu menentukan penerimaan penugasan audit tahun pertama. Secara garis besar, pergantian KAP dibedakan menjadi pergantian secara wajib dan sukarela. Alasan utama Dana Pensiun 12 mengganti KAP secara sukarela yaitu mengharapkan reputasi KAP yang lebih tinggi. Risiko perikatan audit tahun pertama cenderung lebih tinggi daripada recurring audit, sehingga butuh beberapa prosedur audit untuk mengatasinya. Terdapat beberapa prosedur audit tambahan yang khusus untuk perikatan audit tahun pertama dan tidak diperlukan bagi perikatan audit berulang yang perlu diterapkan dalam seluruh tahapan audit, kecuali tahap pelaporan. Oleh karena itu, auditor membutuhkan waktu kerja yang relatif lebih lama dalam mengaudit auditee baru. Prosedur audit tambahan untuk perikatan audit tahun pertama pada tahap penerimaan klien yaitu mencari informasi mengenai integritas calon auditee, komunikasi dengan KAP pendahulu, memastikan auditor independen dan kecukupan sumber daya KAP 111, menyusun proposal audit yang berfokus pada manfaat serta kebutuhan calon auditee berpindah KAP, negosiasi biaya audit, dan surat perikatan audit yang berfokus pada perbedaan pendekatan informasi komparatif. Pada tahap perencanaan, perluasan prosedur audit, yaitu kesepakatan untuk review kertas kerja auditor pendahulu, menentukan prosedur audit terkait saldo awal, dan prosedur lain sesuai pedoman KAP itu sendiri. Terdapat tiga perluasan prosedur audit pada tahap fieldwork, yaitu walkthrough, mengumpulkan dokumen permanen, dan prosedur untuk memastikan ketepatan saldo awal. KAP 111 telah melakukan prosedur audit tahun pertama sesuai dengan standar audit, kecuali komunikasi dengan auditor pendahulu yang terlambat karena kesibukan auditor pendahulu.

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This internship report discusses about auditor or accounting firm switching and initial audit procedures while KAP 111 auditing Dana Pensiun 12 as its new auditee. Auditor need to analyze the real reason behind auditor switching in order to make an appropriate decision during client acceptance stage. Broadly speaking, there are two types of auditor switching, mandatory and voluntary. The prime reason of auditor switching voluntarily in Dana Pensiun 12 is the expectation of better auditor's reputation. The nature of first-year audit will have higher risk than recurring audit so that auditor need some additional audit procedures as safeguards. There are some additional audit procedures that specifically needed for first year audit, but not for recurring audit. Those additional audit procedures are properly implemented in all of the audit stages, except reporting stage. Therefore, audit period for new auditee is longer than recurring audit. Additional audit procedures for initial audit during client acceptance stage are gathering information about prospective auditee rsquo;s integrity, communicating with the previous auditor, ensuring the independent and adequate resources of KAP 111, arranging audit proposal focusing on benefit urgency of auditor switching, negotiating audit fee, and aproving engagement letter focusing on different approaches-of comparative information. In the planning stage, there are several extended audit procedures which are agreement to review working paper of the previous auditor, determining the audit procedures of beginning balance, and other procedure based on accounting firm's audit manual. There are three extended audit procedures in fieldwork stage, i.e., walkthrough, gathering permanent files, and ensuring the right movement of beginning balance. Initial audit procedures. KAP 111 implemented initial audit procedures which are in accordance with Standar Audit audit, except communication with the previous auditor late in giving response due to bustle in peak season."

"Tesis ini meneliti pengaruh ukuran audit daerah dan implementasi tindak lanjut hasil audit terhadap kualitas audit di Indonesia. Audit di Indonesia dibagi menjadi dua jenis: eksternal dan internal audit. Eksternal dan internal audit didasarkan pada pertanggungjawaban audit dimana internal audit berada dalam lingkup pemerintahan sedangkan eksternal audit independen dari subyek audit. Tindak lanjut hasil pemeriksaan adalah rekomendasi audit dari audit eksternal untuk memperbaiki laporan keuangan subyek audit. Audit eksternal akan memberikan rekomendasi audit kepada internal audit untuk mengatasi temuan audit eksternal.Tesis ini menganalisa panel data 33 provinsi dari tahun 2009 sampai tahun 2013 yang didapat dari Laporan Hasil Pemeriksaan Badan Pemeriksa Keuangan (LHP BPK) dan Daerah Dalam Angka Bada Pusat Statistik (DDA BPS) menggunakan model OLS, TSLS, FEM dam REM. Ada dua jenis variabel dependen yaitu jumlah temuan audit dan nominal temuan audit.Tesis ini menemukan bahwa tindak lanjut hasil pemeriksaan dan ukuran audit berpengaruh signifikan terhadap temuan audit dan internal audit yang didasarkan pada jumlah internal auditor, jumlah unit subyek audit, dan jumlah pegawai provinsi juga berpengaruh signifikan terhadap jumlah temuan audit. Jumlah tindak lanjut hasil pemeriksaan di tahun sebelumnya mempengaruhi jumlah dan nominal temuan di tahun berjalan tetapi nominal tindak lanjut hasil pemeriksaan audit di tahun berjalan tidak berpengaruh signifikan terhadap temuan audit di tahun berjalan. Ini menunjukkan tindak lanjut hasil pemeriksaan mempengaruhi temuan audit secara keseluruhan jumlah audit tanpa dipengaruhi nominal temuan audit.

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This study examines the effect of local audit size and the audit feedback implementation to audit quality in Indonesia. Indonesian government has two audit institutions: external and internal audit. The external and internal audits are based on the bureaucratic responsibility of each audit where the internal audit is supervised by an audit subject itself while the external audit is independent from the audit subject. The audit feedback is a recommendation from the external audit to correct the audit subject?s financial report. The external audit gives audit feedback to the internal audit to solve financial issues in the audit findings.

This study analyzes panel data of 33 provinces from 2009 to 2013 from Audit Report Badan Pemeriksa Keuangan (BPK) and Badan Pusat Statistik (BPS), using OLS, TSLS, FEM, and REM models. There are two dependent variables: the number of audit findings and the amount of audit findings.

The study finds that audit feedback and audit size are statistically significant to influence the audit findings and the internal audit size based on auditor's number, the number of auditor?s subject unit, and number of provincial employees is statistically significant to the number of audit findings as well. The number of feedback in the previous year affect to both amount and number of audit finding in the current year. The amount of audit feedback in the previous year, however, does not significantly affect the amount of audit finding in the current year. It implies that the audit feedback implementation affects the audit findings as a whole without being disturbed by the nominal amount of audit findings."

"Penelitian ini ditujukan untuk menguji pengaruh Audit Tenure dan Auditor Spesialis Terhadap Informasi Asimetri. Penelitian ini menggunakan sebanyak 274 observasi perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada rentang waktu 2009-2011. Dalam penelitian ini mendapatkan kesimpulan bahwa terdapat adanya u-shaped atau hubungan kuadratik pada tenure audit terhadap informasi asimetri. Hal ini dapat dilihat dengan dengan menurunnya nilai bid-ask spread pada tahun-tahun awal perikatan audit seiring akan semakin bertambahnya tenure. Hal ini terjadi dikarenakan pengetahuan dan pengalaman auditor akan semakin meningkat seiring dengan bertambahnya tenure audit. Namun, sampai pada titik optimum tertentu, nilai bid-ask spread akan kembali meningkat. Hal ini dikarenakan seiring dengan bertambah panjangnya tenure audit, kekhawatiran pasar akan menurunya independensi dan objektivitas auditor seiring dengan bertambahnya tenure sehingga akan meningkatkan kembali nilai bid-ask spread (Almutairi, 2009). Selain itu, dalam penelitian ini diperoleh hasil yakni auditor spesialis terbukti dapat menurunkan tingkat informasi asimetri, yang diukur dengan bid-ask spread, yang terjadi pada perusahaan. (Almutairi, 2009).

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This purpose of this research is to examine the effect of Audit Tenure and Auditor Specialist to Information Asymmetry. This study uses a total of 274 observations of manufacturing firms listed on the Indonesia Stock Exchange in the period 2009 to 2011. The conclusion of this research is that there is a u-shaped or quadratic relationship in the audit tenure to information asymmetry. It can be seen by the declining value of the bid-ask spread in the early years of the audit engagement as will the increasing tenure. This happens because of the knowledge and experience of auditors will increase along with the increase in audit tenure. However, until at a certain optimum point, the bid-ask spread will increase. This happens because market fears that longer tenure will decline in the independence and objectivity of auditor so will increase the value of the bid-ask spread (Almutairi, 2009). In addition, the results obtained in this study that a specialist auditor is proven to reduce the level of information asymmetry, as measured by bid-ask spread, which occurs in the company (Almutairi, 2009)."