SWL-Economic

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Browsing SWL-Economic by Author "Anugerah, Rita"

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    THE EFFECT OF BUDGET PARTICIPATION ON BUDGET SLACK: THE INFLUENCE OF ORGANIZATIONAL COMMITMENT AND ENVIRONMENTAL UNCERTAINTY
    (2014-06-02) Sari, Ria Nelly; Anugerah, Rita; Winaldy, Rafli
    This study examines the form of association between practice of budget participation and budget slack in banking industry.This paper also examines the role played by organizational commitment and environmental uncertainty as moderators in the relationship between budget participation and budget slack. Responses from 84 managers (54% response rate) were collected through questionnaire that had been distributed to 32 banks in Pekanbaru, Riau Province, Indonesia. Using a hierarchical regression analysis, the results show the interaction effect between budget participation and organizational commitment on budget slack and the interaction effect of budget participation and environmental uncertainty on budget slack. The results offered support that negative relationship between budget participation and budget slack is stronger if the individual has a high organizational commitment. In addition, if the level of environmental uncertainty is high it is possible that the person who actively involve in budgeting process will create budget slack
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    THE EFFECT OF COMMUNICATION TECHNOLOGY ON THE RELATIONSHIP BETWEEN ORGANIZATIONAL ENVIRONMENT AND ORGANIZATIONAL STRUCTURE: STUDY IN BANKING INDUSTRY
    (2014-06-02) Sari, Ria Nelly; Anugerah, Rita; Andriyani, Rika
    This study examines the moderating effect of communication technology on the relationship between organizational environment and organizational structure. Responses from 94 managers (59% response rate) were collected through questionnaire that had been distributed to 32 banks in Pekanbaru, Riau Province, Indonesia. Using a multiple regression analysis, the results show that the interaction of environmental dynamism and communication technology has a negative effect on organizational structure (formalization, complexity and integration). This study also found that the relationship between environmental complexity and centralization of organizational structure was moderated by communication technology. Meanwhile, communication technology has a positif effect on the relationship between environmental complexity and organizational structure (complexity and integration). This study provides further evidence on the importance of communication technology to organizational structure
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    FIRM PERFORMANCE, CEO TENURE AND CORPORATE GOVERNANCE REPORTING: EVIDENCE FROM INDONESIA
    (2014-06-02) Sari, Ria Nelly; Anugerah, Rita; Herly, Miranti
    This study attempts to investigate the relationship between firm performance and CEO tenure on corporate governance reporting. Seventy-three large public firms from 100 largest companies in Indonesia were selected as the sample. Data for corporate governance reporting are collected from annual reports for the year 2005-2007. Corporate governance reporting is indexed by the extent to which companies disclose the corporate governance practices in their annual report. The disclosure index reporting model developed in the current research is based on selected items using in Annual Report Award (ARA, an award given annually to Indonesian listed and non listed companies interm of relevant information disclosed), and firm performance is measured using two indicators; ROA and Tobin-Q. Results demonstrate that when firm performance is measured by ROA, firm performance is positively related to corporate governance reporting but the relationship becomes significantly negative when performance is measured by Tobin-Q. Results support that CEO tenure significantly has a negative relationship with corporate governance reporting. The interactive effects of firm performance and CEO tenure on corporate governance reporting demonstrate that only the interaction of ROA and CEO tenure effects is significantly related to corporate governance reporting. However, the interaction between CEO tenure and Tobin-Q is not associated with the level of corporate governance reporting. The discussion and implications of the findings and also suggestions for future research are discussed.
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    PERSONAL CHARACTERISTICS AND QUALITY OF AUDIT WORK: STUDY ON REGIONAL INTERNAL AUDIT BODIES IN INDONESIA
    (2014-06-02) Anugerah, Rita; Sari, Ria Nelly; Primadona, Eka
    Purpose - The purpose of this study is to examine the relationship among knowledge, experience and ability of internal auditors to the quality of audit work. It also aims to explore the mediating role of ability to the relationship between knowledge and audit quality and between experience and quality of audit work. Design/Methodology/ approach – A survey is conducted on 10 Regional Internal Audit Bodies of Bengkulu Province, Indonesia. A total of 160 questionnaires are distributed to the internal auditors. Finding - The results show that there is a significant and positive correlation between knowledge and experience of internal auditors to quality of audit work. Ability does exhibit mediating effects on the relationship between knowledge and experience to quality of audit work. Research limitations/implication – The paper is subject to general limitations of the survey questionnaire method. A further limitation is that quality of audit work was assessed by using perceptions of preparers (internal auditors) rather than by users of audit reports. Practical implications – This research has implication to goverment internal audit body. Since knowledge can be added through trainings and continuing study and experience can be broader through audit tasks, government internal audit body need to develop various programs to enhance the knowledge and experience of their internal auditors. With knowledge, experience and ability, the internal auditors will strengthening the internal controls of government agencies. Originality/value – This paper can en hance knowledge and understanding of how knowledge, experience and ability influence the quality of audit work of internal auditor, especially government internal auditor. This paper extent the previous study by positioning ability as a mediating variable.
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    THE RELATIONSHIP BETWEEN ETHICS, EXPERTISE, AUDIT EXPERIENCE, FRAUD RISK ASSESSMENT AND AUDIT SITUATIONAL FACTORS ON AUDITOR PROFESSIONAL SCEPTICISM
    (2014-06-02) Anugerah, Rita; Sari, Ria Nelly; Frostiana, Rina Mona
    This study aims to prove empirically the effect of ethics, expertise, audit experience, fraud risk assessment, and audit situtional factors on auditor professional scepticism. To test the hypotheses, a Partial Least Square analysis is applied to questionnaire survey data from 40 auditors from Audit Board of the Republic of Indonesia, Riau Province Representatives. As hyphotisized, the results revealed the existence of a significant and positive association between ethics, audit experience, fraud risk assessment and situtional factors on scepticism of auditors. Contrary to the hypothesis proposed, this study fail to give support to the influence of expertise on auditor professional skepticism. Discussion and implications of the findings and also suggestions for future research are discussed.