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1 First Page Previous Page Next Page / 14 Sections not available Zoom Out Zoom In Fullscreen Exit Fullscreen Select View Mode View Mode SlideshowScroll Readcast Add a Comment Embed & Share <#>Readcast Reading should be social! Post a message on your social networks to let others know what you're reading. Select the sites below and start sharing. Check_27x27Transparent Check_27x27Transparent Check_27x27TransparentLink account <#> Readcast this DocumentTransparent <#> Readcast Complete! Click 'send' to Readcast! edit preferences <#> *Set your preferences for next time...*Choose 'auto' to readcast without being prompted. <#> <#> Asty Jaelani... Asty Jaelaniee Sri Astini Link account <#> Advanced <http://www.scribd.com/account/edit#sharing> <#>Cancel <#> <#> Add a Comment Submit share: Characters: 400 <#>

Share & Embed <http://www.facebook.com/sharer.php?u=http%3A%2F%2Fwww.scribd.com%2Fdoc%2F274626 48%2FTerakreditasi-Sk-Nomor-26-Dikti%23source%3Afacebook> <http://twitter.com/home?source=scribd.com&status=Reading%20%22Terakreditasi.%20 Sk%20Nomor%3A%2026%20%2F%20Dikti%20%2F%22%20on%20Scribd%20http%3A%2F%2Fwww.scrib d.com%2Fdoc%2F27462648%20%23Readcast> <http://www.google.com/buzz/post?url=http%3A%2F%2Fwww.scribd.com%2Fdoc%2F2746264 8%2FTerakreditasi-Sk-Nomor-26-Dikti&message=> <#> Add to Collections Download this Document for Free Auto-hide: on <#> TERAKREDITASI. SK Nomor: 26 / DIKTI / Kep / 2005 ISSN 1411-6510 DAFTAR ISI Volume 5, No. 2, September 2006 Perceived Threats and Safeguards of Auditor Independence Ahmed Razman Abdul Latif, Bany Ariffin, Koh Hian Chye & D. Agus Harjito 115- 133 Analisis Cash Ratio, Loan to Deposit dan Loan to Asset Ratio untuk Mengukur Tingkat Likuiditas Perbankan (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Jakarta) S u ya tm in 134- 166 Value Relevance Laba dan Nilai Buku dengan Pendekatan Portfolio-Return: Periode Sebelum dan Periode Krisis Keuangan Dwi Fitri Puspa 167- 180 Pengaruh Penerimaan, Perlakuan dan Komitmen terhadap Karir Auditor Andy Dwi Bayu Bawono, Happy Purbasari & Rina Trisnawati 181 - 202 Analisis Faktor Penentu Struktur Modal (Studi Empiris pada Emiten Syariah di Bursa Efek Jakarta 2001-2004) Hendri Setyawan & Sutapa 203- 215 Persepsi Mahasiswa Akuntansi terhadap Pengetahuan Sistem Teknologi Informasi yang Harus Dikuasai oleh Akuntan Yulius Kurnia Susanto & Marbudyo Tyas Widodo 216 - 228 Jurnal Akuntansi dan Keuangan JURNAL AKUNTANSI DAN KEUANGAN Volume 5, No. 2, September 2006 Halaman 115 - 133 PERCEIVED THREATS AND SAFEGUARDS OF AUDITOR INDEPENDENCE

Ahmed Razman Abdul Latif & Bany Ariffin Universiti Putra Malaysia E-mail: razman@econ.upm.edu.my & bany@putra.upm.edu.my Koh Hian Chye Nanyang Technological University, Singapore E-mail: ahckoh@ntu.edu.sg D. Agus Harjito Islamic University of Indonesia, Jogjakarta E-mail: harjitok@yahoo.com The purpose of this study is to examine the perception of auditor independence among auditors, financial statement preparers and users. The study is motivated mainly by the recent regulatory changes and greater publicity regarding auditor independence. Respondents perceive the economic dependence of audit partners on specific clients as the most threatening factor and the professional code of ethics as the most important safeguard of auditor independence. Respondents who are in top management, those who have an extensive formal knowledge of accounting, preparers of financial statements, and those with a total working experience of ten years or more have significantly different perceptions from the rest of the respondents in terms of their perception of the threats and safeguards of auditor independence. Comparisons with previous studies have shown changing perceptions. The findings of the study provide insights to the perception of auditor independence. They can help regulatory bodies in their pursuit to improve auditor independence. Keywords: auditor independence, threats, safeguards JURNAL AKUNTANSI DAN KEUANGAN Volume 5, No. 2, September 2006 Halaman 134 - 166 ANALISIS CASH RATIO, LOAN TO DEPOSIT DAN LOAN TO ASSET RATIO UNTUK MENGUKUR TINGKAT LIKUIDITAS PERBANKAN (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Jakarta) Suyatmin Universitas Muhammadiyah Surakarta E-mail: sytmin@yahoo.co.id This study aims to analyze on cash ratio, loan to deposit (LDR), and loan to asset ratio (LAR). Cash ratio, LDR, and LAR are used to assess banking liquidity rate. Therefore, the ratio can be used to know about the extent to what the bank has a capacity manage its liquidity. In this study, LDR and LAR were included as the independent variables and banking liquidity as the dependent variable. The number of population was 23 banks while that of the go-public-bank samples was 10 (including BNI, BCA, Danamon Bank, Niaga Bank, Panin Bank, Indonesian Buana Bank, Mega Bank, CIC Bank, and International Executive Bank). The sample method used a quota sampling method while the data were financial statement dated from March 31st, 2003 to Marc 30th, 2004. The analysis method included the quantitative, qualitative, and comparative analyses. The results of hypothesis test indicated that the cash ratio for all the entire banks meet BI standard, where the cash ratio is 2%. In LDR, all

the entire banks the BI standard, where LDR is less than 110%. In LAR, all the entire banks increase but the banks meeting the BI standard were BCA and CIC Bank, where LAR is less than 30%. Thus, on the result of hypothesis test, it could be concluded that the cash ratio, LDR, and LAR can be used for assess the banking liquidity. Keywords: liquidity, cash ratio, LDR, and LAR. JURNAL AKUNTANSI DAN KEUANGAN Volume 5, No. 2, September 2006 Halaman 167 - 180 VALUE RELEVANCE LABA DAN NILAI BUKU DENGAN PENDEKATAN PORTFOLIO-RETURN: PERIODE SEBELUM DAN PERIODE KRISIS KEUANGAN Dwi Fitri Puspa Universitas Bung Hatta Padang E-mail: dwifitripuspa@yahoo.com.au The value relevance literature is related to the usefulness of financial statement information in equity valuation. This study is conducted to measure the value relevance of earnings level, earnings change and book value by using the portfolio return approach. Specifically, the objectives of the study are to examine whether the value relevance of accounting information during financial crisis is lower than before. The sample covers listed companies in Jakarta Stock Exchange in 1991. The number of sample that fulfills the criteria is 79 companies and the sample period was 1991 to 2001. The findings indicate that the value relevance of accounting information in terms of earnings level, earnings change plus book value is value-relevant. The knowledge of the earnings level, change in earnings plus book value earns 52.13% of these returns. Furthermore, the findings show that the value relevance of earnings plus book value information is lower when financial crisis hit Indonesia. Keywords: value relevance, portfolio return, earning, book value PENDAHULUAN Penelitian value relevance dapat ditinjau dari empat aspek yaitu fundamental, prediksi, informasi dan pengukuran. Aspek fundamental mengkaji value relevance dengan menguji apakah informasi laporan keuangan menentukan harga saham dengan menangkap nilai instrinsik saham sesuai dengan pergerakan harga saham. Adapun pada aspek prediksi, value relevance ditinjau dari sudut apakah informasi akuntansi JURNAL AKUNTANSI DAN KEUANGAN Volume 5, No. 2, September 2006 Halaman 181 - 202 PENGARUH PENERIMAAN, PERLAKUAN DAN KOMITMEN TERHADAP KARIR AUDITOR Andy Dwi Bayu Bawono, Happy Purbasari & Rina Trisnawati Universitas Muhammadiyah Surakarta E-mail: andydwibayu@yahoo.co.uk

This research examines factors influence auditor career. These factors are acceptance of auditor profession by job environment and client, treatment at auditor profession and individual commitment at his profession. Sample used in this research are all auditors of Public Accountant Office (KAP) in Solo, Yogyakarta and Semarang. Collected data from 100 auditors analysed by using logistics regression. Result of analysis indicates that only commitment variable able to influence auditor career. Model used in this research is robust. Its mean that acceptance, treatment and commitment variable explain 66% influence auditor career. While validity test express that acceptance, treatment and commitment variables is valid. Reliabilities test of acceptance, treatment and commitment variables is reliable. Keywords: auditor career, gender, profession, regression PENDAHULUAN Pada saat ini perbedaan laki-laki dan perempuan sudah bukan lagi menjadi masalah yang krusial. Hal itu dapat dilihat dari cepat tidaknya seorang perempuan dipromosikan untuk naik jabatan. Tetapi masih juga terdapat perusahaan-perusahaan yang bergerak dalam bidang jasa ataupun non jasa, kantor pemerintahan dan non pemerintahan maupun Kantor Akuntan Publik (KAP) yang masih membedakan pekerja berdasarkan jenis kelamin. Bidang akuntansi publik juga merupakan salah satu bidang yang tidak terlepas dan diskriminasi gender (Laksmi dan Indrianto, 1999). Dalam suatu studi yang dilakukan oleh Walkup dan Fenzau di tahun 1980, ditemukan bahwa 41% dari responden yang mereka teliti, yaitu JURNAL AKUNTANSI DAN KEUANGAN Volume 5, No. 2, September 2006 Halaman 203 - 215 ANALISIS FAKTOR PENENTU STRUKTUR MODAL (Studi Empiris pada Emiten Syariah di Bursa Efek Jakarta 2001-2004) Hendri Setyawan & Sutapa Universitas Islam Sultan Agung, Semarang E-mail: hndris@yahoo.com.my The objective of this study is to test empirically whether capital structure decision of Indonesian firms follows pecking order theory, trade off theory and agency theory. Sample in this study are 29 firms listed in Jakarta Islamic Index (JII) from 2001 to 2004. The results of this study are simultaneously, all independent variables can explain capital structure at Indonesian Capital Market. Profitability, size, foreign and governmental share influence capital structure decision significantly. Keywords:pecking order, trade off theory, agency theory, capital structure PENDAHULUAN Salah satu aktifitas keuangan perusahaan adalah keputusan pendanaan yang menyangkut bagaimana perusahaan mendapatkan dana guna menutup kebutuhan

investasinya. Keputusan ini akan menyusun struktur modal perusahaan tersebut. Dalam literatur keuangan berbagai teori yang berusaha menjelaskan struktur modal. Teori yang pertama adalah trade off. Dalam teori ini dikatakan bahwa dalam keadaan ada pajak, penggunaan hutang akan memberikan manfaat berupa pengurangan pajak bagi perusahaan. Perusahaan perlu bekerja pada rasio hutang yang ditargetkan, yaitu pada struktur modal yang optimal yang akan memaksimumkan nilai perusahaan. Teori lain sehubungan dengan struktur modal adalah teori keagenan. Hubungan keagenan antara prinsipal (pemilik/pemegang JURNAL AKUNTANSI DAN KEUANGAN Volume 5, No. 2, September 2006 Halaman 216 - 228 PERSEPSI MAHASISWA AKUNTANSI TERHADAP PENGETAHUAN SISTEM TEKNOLOGI INFORMASI YANG HARUS DIKUASAI OLEH AKUNTAN Yulius Kurnia Susanto & Marbudyo Tyas Widodo Universitas Kristen Duta Wacana Jogjakarta e-mail: siou_chiang@yahoo.com & marbudyo@ukdw.ac.id The aim of this research is to examine the perception of accountant scholars, towards the important of PC knowledge, system design and development know-how, accounting package awareness, electronic data processing (EDP) auditing and language programming knowledge; for accountant professionals. Purposive sampling, hence, is employed to determine the number of respondents that will capable to represent accountant scholar who has taken Accounting Information System subject. Moreover, the respondent will be drawn within the Private University Coordination V, Jogjakarta chapter. The data collected, hence will be analyzed using mean arithmetic and variance analysis (ANOVA). Result demonstrates that all variables are required for all accountant professionals. It is shown by the significance of Z value, with the error probability bellow 0.05. Furthermore, the bellow 0.05 of One- way ANOVA, confirm that there is no different perception among accountant scholar toward accountant professional. Keywords:perception, accountant scholar, information technology for accountant professional PENDAHULUAN Perkembangan teknologi pemrosesan data telah mengalami perkembangan yang luar biasa dengan ditemukannya komputer, yaitu pemrosesan data secara elektronik. Komputer, sebagai alat pemrosesan data dan sebagai suatu sistem informasi dalam perusahaan, telah diperlengkapi dengan teknologi telekomunikasi dan otomatisasi, yang dalam perkembangan selanjutnya sering disebut sebagai sistem teknologi informasi (Hartono 2003). INDEKS Vol. 5 No. 1, April 2006 Pengaruh Besaran, Profitabilitas, Pemilikan Saham oleh Publik, dan Kelompok Industri terhadap Tingkat Pengungkapan Informasi Keuangan dalam Website Perusahaan Bambang Suripto

1 - 27 Analisis Kinerja Pemerintah Daerah dalam Menghadapi Otonomi Daerah Ditinjau Aspek Keuangan (Studi Empiris pada Wilayah Karesidenan Surakarta) Sularmi & Agus Endro Suwarno 28 - 50 Analisis Pengaruh Investasi, Likuiditas, Profitabilitas, Pertumbuhan Perusahaan dan Ukuran Perusahaan terhadap Kebijakan Dividend Payout Ratio (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta) Susana Damayanti & Fatchan Achyani 51 - 62 Pengaruh Computer Anxiety terhadap Keahlian Karyawan Bagian Akuntansi dalam Menggunakan Komputer (Survei pada Perusahaan Tekstil di Surakarta) Eko Arief Sudaryono & Istiati Diah Astuti 63 - 77 Peran Budgetary Goal Characteristics dalam Hubungan antara Keadilan Prosedural dan Kinerja Manajerial Zulfikar & Sri Murwanti 78 - 96 Analisis Kinerja Keuangan dan Pengelolaan Internal BMT (Survei BMTBMT Se-Kabupaten Banyumas) Datien Eriska Utami & Ahmad Ikhwan Setiawan 97 - 114 Vol. 5 No. 2, September 2006 Perceived Threats and Safeguards of Auditor Independence Ahmed Razman Abdul Latif, Bany Ariffin, Koh Hian Chye & D. Agus Harjito 115 - 133 JAK Volume 5, No.2, September 2006 116 INDEKS Analisis Cash Ratio, Loan to Deposit dan Loan to Asset Ratio untuk Mengukur Tingkat Likuiditas Perbankan (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Jakarta) Suyatmin 134 - 166 Value Relevance Laba dan Nilai Buku dengan Pendekatan Portfolio-Return: Periode Sebelum dan Periode Krisis Keuangan Dwi Fitri Puspa 167 - 180 Pengaruh Penerimaan, Perlakuan dan Komitmen terhadap Karir Auditor Andy Dwi Bayu Bawono, Happy Purbasari & Rina Trisnawati 181 - 202 Analisis Faktor Penentu Struktur Modal (Studi Empiris pada Emiten Syariah di Bursa Efek Jakarta 2001-2004) Hendri Setyawan & Sutapa 203 - 215 Persepsi Mahasiswa Akuntansi terhadap Pengetahuan Sistem Teknologi Informasi yang Harus Dikuasai oleh Akuntan Yulius Kurnia Susanto & Marbudyo Tyas Widodo 216 - 228 KEBIJAKAN EDITORIAL

Jurnal Akuntansi dan Keuangan (JAK) diterbitkan oleh Jurusan Akuntansi Fakultas Ekonomi Universitas Muhammadiyah Surakarta secara berkala setiap tahun dua kali (Maret dan September) dengan tujuan menyebarluaskan informasi hasil karya tulis ilmiah kepada para akademisi, praktisi, mahasiswa dan lain-lain yang tertarik pada informasi akuntansi dan keuangan. Lingkup artikel yang dimuat dalam JAK dapat berupa hasil penelitian atau artikel lepas, antara lain meliputi bidang akuntansi keuangan, akuntansi manajemen, akuntansi sektor publik, pasar modal, auditing, sistem informasi akuntansi, perpajakan dan bisnis. Penentuan artikel yang dimuat dalam JAK melalui proses blind review oleh tim editor JAK dengan mempertimbangkan antara lain terpenuhinya persyaratan baku publikasi untuk jurnal ilmiah dan kontribusi artikel terhadap pengembangan profesi akuntansi dan keuangan. Artikel bisa ditulis dalam Bahasa Indonesia atau Bahasa Inggris. Editor akan memberikan telaah konstruktif, jika dipandang perlu dan menyampaikan hasil evaluasi pada penulisnya. Artikel yang dikirim disertai alamat pengirim termasuke-mailuntuk kontak personal. Artikel dikirim dalam bentuk disket/CD (Compact Disk) dan cetakan satu eksemplar ke alamat: EDITOR JURNAL AKUNTANSI DAN KEUANGAN Fakultas Ekonomi Universitas Muhammadiyah Surakarta Jl. A.Yani Tromol Pos I Pabelan, Surakarta 57102 Telp. (0271) 717417 Eks 215/229 PEDOMAN PENULISAN ARTIKEL Berikut ini adalah pedoman minimal penulisan artikel dalam JAK yang dapat menjadi pertimbangan penulis. 1.Sistematika pembahasan artikel non hasil riset setidaknya terdiri dari: a) Abstrak/Sinopsis, b) Pendahuluan yang menguraikan permasalahan dan tujuan penulisan, c) Pembahasan dan d) Kesimpulan. 2.Sistematika pembahasan artikel hasil penelitian setidaknya terdiri dari: a) Abstrak/Sinopsis, b) Pendahuluan yang menguraikan motivasi riset, rumusan masalah dan tujuan, c) Tinjauan Pustaka/Kerangka Teoritis dan Rumusan Hipotesis (jika ada) yang memaparkan kerangka teoritis sebagai landasan yang logis untuk mengembangkan hipotesis atau model riset, d) Metode Riset yang memuat metode pengumpulan data, pengukuran dan definisi operasional variabel, dan metode analisis data, e) Analisis Data dan Pembahasan yang menguraikan analisis data riset dan pembahasan temuan riset, f) Kesimpulan yang berisi kesimpulan riset dan menjelaskan implikasinya serta mengemukakan keterbatasan dari riset. 3.Abstrak atau Sinopsis ditulis pada awal tulisan yang terdiri 150-400 kata (dapat dalam Bahasa Indonesia atau Bahasa Inggris). Abstraksi atau Sinopsis memuat ringkasan dari materi keseluruhan artikel yang tujuannya memberi penjelasan ringkas pada pembaca. Abstraksi atau Sinopsis sebaiknya diberi keyword untuk memudahkan penyusunan indeks artikel. 4.Semua artikel disertai dengan daftar referensi yang memuat sumber-sumber yang dikutip dalam penulisan artikel. 5.Artikel diketik dengan jarak baris dua pada kertas kuarto (8,5 x 11 dan panjang artikel tidak lebih dari 7.500 kata atau antara 15-25 halaman kuarto (jenis huruf Times New Roman ukuran 11-12) dengan margin atas, bawah, kiri dan kanan sekurangnya 1 inci. )

6. Halaman muka setidaknya menyebutkan judul artikel dan identitas penulis. 7.Semua halaman termasuk tabel, lampiran dan referensi diberi nomor urut halaman. Setiap tabel atau gambar diberi nomor urut, judul yang sesuai dengan isi tabel atau gambar dan sumber kutipan. 8.Kutipan dalam teks sebaiknya ditulis di antara kurung buka dan kurung tutup yang menyebutkan nama akhir penulis, tahun tanpa koma, dan nomor halaman jika dipandang perlu. Contoh: a.Satu sumber kutipan dengan satu penulis (Beaver 1968). Jika disertai nomor halaman: (Beaver 1968:67) b. Satu sumber kutipan dengan dua penulis (Livnat dan Zarowin 1990) JAK Volume 5, No.2, September 2006 116 c. Satu sumber kutipan dengan lebih dua penulis: (Bowen et al. 1990) atau (Bowen dkk. 1990) d.Dua sumber kutipan dengan penulis yang berbeda (Rayburn 1986; Ali 1994) e.Dua sumber kutipan dengan penulis yang sama (Wilson 1986, 1987). Jika tahun publikasi sama: (Brownell 1982a, 1982b) f.Sumber kutipan yang berasal dari pekerjaan suatu institusi sebaiknya menyebutkan akronimnya, misalnya: (IAI 1999) 9.Setiap artikel harus ada daftar referensi yang menjadi sumber kutipan dengan ketentuan penulisan: a) daftar referensi disusun urut alphabet sesuai dengan nama penulis atau institusi. b) susunan setiap referensi: nama penulis, tahun publikasi, judul artikel atau buku teks, nama jurnal atau penerbit, nomor halaman. Contoh: Alter, Steven. 1996. Information System: A Management Perspective. Second Edition. Canada: The Benjamin Cumming Publishing Company, Inc. Davis, A. (a.davis@uwts.edu.au). 10 Juni 1996. Learning to use Web Authoring Tools. E-mail kepada Alison Hunter (hunter@usq. edu.au) Griffith, A.I. 1995. Coordinating Family and School: Mothering for Schooling. Education Policy Analysis Archives, (Online), Vol. 3, No.1, (http://olam.ed.asu.edu/epaa/, diakses 12 Februari 1997). Indriantoro, N. 1993. The Effect of Participating Budgeting on Job Performance and Job Satisfaction with Locus of Control and Cultural Dimension as Moderating Variables. PhD. Dissertation. Lexington: University of Kentucky. Wilson, P.G. 1986. The Relative Information Content of Accruals and Cash Flow: Combined Evidence at the Earnings Announcement and Annual Report Release Date. The Accounting Research 24:165-200. __________. 1987. The Incremental Information Content of the Accrual and Fund Component of Earnings after Controlling for Earnings.The Accounting Review62:293-321. Terakreditasi. Sk Nomor: 26 / Dikti /

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