• Tidak ada hasil yang ditemukan

Brownell, P., 1982, “Participation in the budgeting process: When it works and

N/A
N/A
Protected

Academic year: 2019

Membagikan "Brownell, P., 1982, “Participation in the budgeting process: When it works and"

Copied!
5
0
0

Teks penuh

(1)

110

DAFTAR PUSTAKA

Abdolmohammadi, M. dan A. Wright, 1987, ”An Examination of The Effects of Experience and Task Complexity on Audit Judgments”, The Accounting Review, Januari, p. 1-13.

Alderman, C.W. and J.W. Deitrick, 1982, “Auditors’ Perceptions of Time Budget Pressures and Premature Sign-offs: A Replication and Extension”,

Auditing: A Journal of Practice and Theory, Vol. 1, No. 2, pp. 54-68.

Alim, M., T. Hapsari, dan L. Purwanti, 2007, ”Pengaruh Kompetensi dan Independensi Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi”, Simposium Nasional Akuntansi, Vol. 10, (Juli).

Arens, A.A., R.J. Elder, and M.S. Beasley, 2008, ”Auditing and Assurance Services, an Intergrated Approach”, Prentice Hall, Pearson.

Ariesanti, A., 2001, ”Pendapat Auditor Tentang Faktor-Faktor yang Mempengaruhi Keahlian dan Independensi Sebagai Kualitas Audit”, Tesis

(tidak dipublikasikan), Program Pasca Sarjana Magister Akuntansi Universitas Gadjah Mada.

Ashton, A.H, 1991, “Experience and Error Frequency Knowledge as Potential Determinants of Audit Expertise”, The Accounting Review, April, p. 218-239.

Brownell, P., 1982, “Participation in the budgeting process: When it works and when it doesn’t”, Journal of Accounting Literature, Vol. 1, pp. 124-53.

Bonner, S.E, 1990, “Experience Effect in Auditing: The Role of Task Spesific Knowledge”, The Accounting Review, (Januari): p. 72-92.

Casterella, J., K. Jensen, and R. Knechel, 2009, “Is Self Regulated Peer Review Effective at Signaling Audit Quality?”, The Accounting Review, Vol. 84, No. 3, pp. 713-735.

Cheng, H., 2008, “Perubahan Peraturan Jasa Akuntan Publik, KAP Boleh Audit 6 Tahun Berturut-turut”, di download dari http://hardigma.wordpress.com

Choo, F., 1995, “Auditors’ Judgment Performance Under Stress: A Test of the Predicted Relationship By Three Theoretical Models,” Journal of Accounting, Auditing & Finance,” (Summer): pp. 611-641.

(2)

111

Christiawan, Y.J, 2002, ”Kompetensi dan Independensi Akuntan Publik: Refleksi Hasil Penelitian Empiris”. Jurnal Akuntansi dan Keuangan. Vol. 4, No. 2, (November): hal 79-92.

Cook, E., and T. Kelley, 1991, “An International Comparison of Audit Time-Budget Pressures: The United States and New Zealand,” The Women CPA, (Spring): pp. 25-30.

DeAngelo, L. E, 1981, ”Auditor size and audit quality”, Journal of Accounting & Economics, Vol. 3, (December): pp. 183-199.

Deis, Jr. and Giroux, 1992, ”Determinants of Audit Quality in The Public Sector”, The Accounting Review, Vol. 67, No. 3, (July): pp. 462-479.

DeZoort, F.T. and A.T. Lord, 1997, “A review and synthesis of pressure effects research in accounting”, Journal of Accounting Literature, Vol. 16, pp. 28-85

Elfarini, E, 2007, ”Pengaruh Kompetensi dan Independensi Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik di Jawa Tengah)”, skripsi

(tidak dipublikasikan), Universitas Negeri Semarang.

Elitzur, R. and Falk, H, 1996, ”Planned Audit Quality”. Journal of Accounting and Public Policy, Vol. 15, p: 247-269.

Frederick, T., and R. Libby, "Expertise and Auditors Judgment of Conjuncive Events," Journal of Accounting Research (Aulumn 19S6): 270-90.

Glover, S.M., 1997, “The Influence of Time Pressure and Accountability on Auditors’ Processing of Nondiagnostic Information,” Journal of Accounting Research, (autumn), pp. 213-226.

Ghosh, A., and D. Moon. 2002, “Does Auditor Tenure Impair Audit Quality?”,

Working paper, Baruch College.

Ghozali, I., 2006, ”Aplikasi Analisis Multivariate dengan Program SPSS”, Semarang: Badan Penerbit Undip.

Harhinto, Teguh, 2004, ”Pengaruh Keahlian dan Independensi Terhadap Kualitas Audit Studi Empiris Pada KAP di Jawa Timur”, Tesis Maksi (Tidak dipublikasikan), Universitas Diponegoro.

Ikatan Akuntan Indonesia, 2001, ”SPAP (Standar Profesional Akuntan Publik”), Jakarta: Salemba Empat.

(3)

112

Imammudin, A, 2007, “Pengaruh Time Budget Pressure, Time Deadline Pressure dan Supervisi Terhadap Kualitas Audit Keuangan Daerah: studi empiris pada Badan Pemeriksa keuangan RI”, Tesis (tidak dipublikasikan), Program Pasca Sarjana Universitas Gadjah Mada Yogyakarta.

Interview melalui telepon dengan beberapa KAP di Semarang, 26-29 September 2009.

Jogiyanto, 2005, ”Metode Penelitian Bisnis”. Yogyakarta

Kelley, T. and L. Margheim, 1990, ‘The impact of time budget pressure, personality, and leadership variables on dysfunctional auditor behavior’,

Auditing: A Journal of Practice and Theory, Vol. 9, No. 2, pp.21-42.

Kelley, T., L. Margheim, and D. Pattison, 1999, “Survey on the Differential Effects of Time Deadline Pressure Versus Time Budget Pressure on Auditor Behavior,” The Journal of Applied Business Research, Vol.15, No. 4, (Spring): pp. 117-128.

_____________________________________, 2005, “An Empirical Analysis of The Effects of Auditor Time Budget Pressure And Time Deadline Pressure,”

The Journal of Applied Business Research, Vol.21, No. 1, (Winter): pp. 23-31.

Kusharyanti, 2003, ”Temuan penelitian mengenai kualitas audit dan kemungkinan topik penelitian di masa datang”, Jurnal Akuntansi dan Manajemen (Desember): hal.25-60

Leinhardt, G., Young, K. M., and Merriman, J, 1995, ”Integrating Professional Knowledge: The Theory of Practice and the Practice of theory”. Learning and Instruction, Vol. 5, p: 401-108.

Mahardani, B., 2006, “Pengaruh Tekanan Anggaran Waktu terhadap Perilaku Disfungsional Auditor dan Kualitas Audit pada Kantor Akuntan Publik di Surabaya”, Jurnal Maksi, Vol. 6, No. 2, (Agustus): hal 203-223.

Margheim, L., and K. Pany, 1986, “Quality Control, Premature Signoff, and Underreporting to Time: Some Empirical Findings,” Auditing: A Journal of Practice and Theory, (Spring): pp. 50-63.

Mayangsari, S., 2003, ”Pengaruh Keahlian Audit dan Independensi terhadap Pendapat Audit: Sebuah Kuasieksperiman”. Jurnal Riset Akuntansi Indonesia, Vol. 6, No. 1, (Januari): hal. 1-22.

(4)

113

____________, 2003, ”Analisis Pengaruh Independensi, Kualitas Audit, serta Mekanisme Corporate Governance terhadap Integritas Laporan Keuangan”, SNA VI Surabaya, hal. 1255-1269.

McDaniel, L., 1990, “The Effects of Time Pressure and Audit Program Structure,” Journal of Accounting Research, Vol. 28, No.2, pp. 267-285.

Meier, H.H dan J. Fuglister, 1992, ”How to Improve Audit Quality: Perceptions of Auditors and Clients”, The Ohio CPA Journal, (Juni): p. 21-24.

Murtanto dan Gudono, 1999, ”Identifikasi karakteristik-karakteristik audit profesi akuntan publik di Indonesia”. Jurnal Riset Akuntansi dan Auditing ,Vol.2, No.1, (Januari).

Pany, K., and P. M. J. Reckers, 1980, ”The effects of gifts, discounts, and client size on perceived auditor independence”, The accounting Review, Vol. 55, (January): pp. 50-61.

Putri, 2007, ”Akuntan dalam Korupsi”, di download dari http://ads.blog.com Raghunathan, B., 1991, “Premature Signing-off of Audit Procedures: An

Analysis,” Accounting Horizons, (June): pp. 71-79.

Rhode, J.G., 1987, “Survey on the Influence of Selected Aspects of the Auditor’s Work Environment on Professional Performance of Certified Public Accountants,” Issued as the Independent Auditor’s Work Environment: A Survey, New York: American Institute of Certified Public Accountants.

Rini A., Pratiwi, 2008, ”Pengaruh Time Budget Pressure terhadap Kualitas Audit yang Terjadi pada Kantor Akuntan Publik (Survei pada Beberapa KAP di Bandung)”, Digital Initiatives: Research & Technology, Koleksi Fakultas Ekonomi. http://hdl.handle.net/10364/1031

Saifuddin, 2004, ”Pengaruh Kompetensi dan Independensi Terhadap Opini Audit Going Concern (Studi Kuasieksperimen pada Auditor dan Mahasiswa)”,

Tesis (Tidak dipublikasikan), Universitas Diponegoro

Schmidt, F.L, M.A. Mc. Daniel dan J.E. Hunter, 1988, “Job Experience Correlates of Job Performance”, Journal of Applied Psycology, p. 327-330.

Shockley, R. A, 1982, ”Perceptions of Audit Independence: A Conceptual Model”, Journal of Accounting, Auditing & finance, Vol. 5, (fall): pp. 71-78.

Simamora, Henry, 2002, ”Auditing”, Yogyakarta: UPP AMP YKPN.

(5)

114

Solomon, I., and C. Brown, 1992, “Auditors' Judgments and Decisions Under Time Pressure: An Illustration and Agenda for Research,” Proceedings of the 1992 Deloitte & Touche/University of Kansas Symposium on Auditing Problems, pp.73-98.

Sososutikno, C., 2003, ”Hubungan Tekanan Anggaran Waktu dengan Perilaku Disfungsional Serta Pengaruhnya Terhadap Kualitas Audit”, Simposium Nasional Akuntansi VI, (Oktober).

Supriyono, R. A., 1988, ”Pemeriksaan Akuntan: Faktor-Faktor yang Mempengaruhi Independensi Penampilan Akuntan Publik: Suatu Hasil Penelitian Empiris di Indonesia”, Tesis (tidak dipublikasikan), Program Pasca Sarjana Magister Akuntansi Universitas Gadjah Mada.

Susanto, A.B, 2000, Competency-Based HRM. www.jakartaconsultinggroup.com Sweeney, B. and B. Pierce, 2003, “A Qualitative Examination of Management

Control Systems in Large Audit Firms”, Research Seminar, University of NSW.

Tangpinyoputtikhun, Y., and Ussahawanitchakit, P., 2008, ”Professional Knowledge, Audit Quality, and Personal Image: An Empirical Study of Tax Auditors in Thailand”, International Journal of Business Research, Vol.8, No.1, pp: 176-185.

Teoh, S.H dan T.J.Wong, 1993, “Perceived Audit Quality and The Earnings Response Coefficient”, The Accounting Review, (April): p. 346-366.

Waggoner, J., and J. Cashell, 1991, “The Impact of Time Pressure on Auditors' Performance,” The Ohio CPA, (January-February): pp. 27 –32.

Widagdo, R, S. Lesmana, dan S.A. Irwandi, 2002, ”Analisis Pengaruh Atribut-atribut Kualitas Audit Terhadap Kepuasan Klien (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Jakarta)”, SNA 5 Semarang, p. 560-574.

Wooten, T.G, 2003, “It is Impossible to Know The Number of Poor-Quality Audits that simply go undetected and unpublicized”, The CPA Journal, (Januari): p. 48-51.

www.akuntanpublikindonesia.com

Referensi

Dokumen terkait

Kelley et.al (2005) menyatakan bahwa time budget pressure yang ketat akan meningkatkan tingkat stress auditor, karena auditor harus melakukan pekerjaan audit dengan waktu

Results: Based on the research results, it can be concluded that the variable time budget pressure and auditor’s competence partially have a positive and significant effect on audit

International Journal of Economics, Bussiness and Accounting ResearchIJEBAR Page 383 MARKETING PORTFOLIO IN MANAGING UNCERTAINTY RISK DURING THE COVID-19 PANDEMIC Oscarius Yudhi Ari