Analysis of Difference Comprehension of Good Governance and Leadership Styles to Accountants Performance in The Context of Gender.
IAC 6oodUniversity
Governance
- Indonesia
November
24- 25,2011,
Surabaya
www,lac-unesa.com
Analysisof DifferenceComprehensionof Good Governanceand Leadership
Stylesto AccountantsPerformancein The Contextof Gender
SriTrisnaningsih
Universitas
Pembangunan
Nasional"Veteran"EastJava{lndonesia}
Email:trisnahendrawan@yahoo.co.id
FajarSaifulAkbar
Universitas
Pembangunan
Nasional
"Veteran"EastJava{lndonesia}
Email:fajar.tuTuh
@yahoo.co.id
SitiSundari
Universitas
Pembangunan
Nasional
"Veteran"EastJava(lndonesia)
Email:siti.sundaril2@gmail.com
ABSTRACT
The purposeof this researchis to examinethe differencecomprehension
of good governanceand leadershipstyle to accountant performanceof
accountingfirm employeesin the context gender.The result of this research
expectedbeenableto answeraboutproblemof humanresourcesdevelopment,
especially
in relatedto publicaccountantprofessionin the contextgender.
Beside
to gives image of factual condition about male and female accountant
performancesof accountingfirm. This matter is usableas basisin expansion
policyof accountantprofession,
in the effort to
alsoas input or recommendation
preparingreliarble
publicaccountant
The data of this researchcollectedthrought mail surveyto overallpublic
accountantat KAP in Indonesiawith simple random samplingmethod.The
Multiple Regression
and IndependentSampleT Test is used for developing
theoreticalmodeland analysisdata.To see homogeneityvariancedata between
rnaleand femaleaccountants
is appliesLevene's
Testwith levelconfidence95%.
The result of this researchshow indicatesabout three hypothesizes
that
submitted,the first and third hypothesisits not provable,while the second
hypothesisits provable.Basedon submittedhypothesis,
the accountingfirm that
comprehendsof good governancewill not influenceto their performance,and
the leadershipstyle is influencesto accountantperformancesignificantly.
While
in the context of gender,there was not differencecomprehensionof good
governance
and leadershipstyleto maleand femaleaccountantperformance.
Keywords:comprehensionof good governance,leadershipstyle, accountant
performance
"Qrowlwg :Wt*h Chayaotey"
UniversitasNegeriSurabaya
AccountingDepartment,Facultyof Economic,
IAC 6ood UniversityGovernance
- Indonesia
November24-25,2011, Surabaya
www.iac-unesa.com
INTRODUCTION
The differenceof gender between male and female in history takes place
through a very long process.The formationsof gender differencescausedby
many things such effect of forming, reinforcing,even constructedby social,
cultural, or precedenceby religion,believeand also states.Actually,gender
difference,is not a problemas longa sit doesn'tmakegenderin justice.But,the
problemis it leadsin justiceeitherin male or female.In justiceof genderis a
system and structur where either male or female become victims from the
system.Fakih{1996}said thatgenderinjusticeis manifestedinmany
forms, as:
marginalization,
poor
economics
process,subordinationin decisionmaking,
stereotype,and disrimination.
The accountingfirm quality is hardlydeterminedby their accountant
performance.
ldeallyin implementing
their profession,
an accountantshallpay
attention to the principleof good governancein accountingfirm. Accountant
must adhereprofessional
ethicsthat coveringarrangementabout independency,
integrity and objectivity, common standard and accountancyprinciples,
responsibilityto client, responsibilityto partners,and other responsibilityand
practice.Further, satyo said that understandingthe ethic code only is not
enoughto makethe employerbehaviorand companybecomebetter and more
ethical. compreh'ensionof good governan€eneeded to be implementedat
accountingfirmprecisely,especiallyto obtain strong company character in
producing managementof pre-eminent performance.
The fundamentalprincipleconcept of good governanceat accounting
firm suchas:(1) Fairness,
is publicaccountant
in givingan opinionaboutequity
of financialstatementinvestigated,
must be independentand upholdsjusticeto
client interest,financialstatementconsumer,and also to public accountant
interestitself.{2} Transparency,
is alwaystransparenteither in fee disposalorin
giving information about financial statement of client that audited. t3)
Accountability,is explainingthe role and responsibilityin executinginspection.
(4) Responsibility,
is as certainingthe obey of accountancy
principlethat applied
by public and guidanceat public accountantprofessionalstandardduring
implementing
their profession.
Related to good governance,leadershipstyles also can influence
performance.Leadership
stylesare the way of leaderto influenceothersor its
employeras a mannerthat peoplewill do the leader'sdesireto reachgoal of
organizationalthough,personallyit might not be expected{Luthans,2002:575).
Alberto et al. {2005) said that leadershipis positivelystrong in influencing
performance,it also significantlyinfluenceto learningorganization.
Thisfinding
gives signalthat leadershipstylesfrom leader hardly having an effect to its
employersperformance,despite,to get a good performanceis also required
'QrowLwg WLth charaoter"
AccountingDepartment,Facultyof Economic,
UniversitasNegeriSurabaya
IAC 6oodUniversity
Governance
- Indonesia
November
24-25,2011,Surabaya
www.tac-uneSa.com
existenceof study givingto the subordinate.And so do leadershipstyles at
accounting
firm hardlyrequiredthat can be contributednuanceat accountant
performance
istendingto be formallyor informally.
Basedfrom descriptionabove,hencein this researchcan be formulated
problem:{1} Are the understanding
of goodgovernanceand leadershipstylecan
be influential to accountant performance?,(2) Are there any difference
understandingof good governanceand leadershipstylesto male and female
accountantperformance?
The purposeof this researchis to examinethe differencecomprehension
of good governanceand leadershipstyle to accountant performanceof
accountingfirm employeesin Indonesiain the contextof gender.The result of
this researchexpectedto be able to give contributionto answerdevelopment
problemsof humanresources,
especially
relatedto publicaccountantprofession
in the contextof gender.Besidethat to give a factualimageconditionof male
and femaleaccounting
firm employer.Thisis usableas basisin expansion
policy
of accountantprofession,also as input or recommendationin the effort of
preparing reliablepublicaccountant resources.
LITERATURE
REVIEW
€ognition and SightAbout Gender
Cognitionof genderfirstly found in dictionaryis grammaticallyclassificationon
objectwords and other words relatedto its, whichgenerallyrelatesto existence
of two gendersand no genderor neutrality{Fakih,lggg).
Sightabout gendercan be classified,
firstly;includetwo modelsthat are
equity model and complementarycontributionmodel, second;includetwo
stereotypesthat is SexRoleStereotypes
and ManagerialStereotypes.
Firstmodel
assumesthat between male and female as professionalis identic,therefore it
needsone sameways in managingand femalemust be elaboratedthe same
access.Secondmodel assumesthat between male and female has different
ability,thereforeit needsa differencein managingand way of assessing,
notes
and combines to yield a synergy.Cognition of classificationstereotype is
subdividingprocessof individualincludeacluster, and vesting characteristic
attribute at individual based on member of cluster. Sex role stereotypes
attributedto generalviewisthat male more orientedto occupation,objective,
independent,aggressive
and generallyhasspecialcapabilitycomparedto female
in managerialresponsibility.
Femalein the other sidesightis more passive,soft,
orientation at consideration,sensitive and have more low position at
accountabilityin organizationcomparedto male. Managerialstereotypesgives
cognitionthat successmanageris someonewho has position,behavior,and
temperamentthat generallyowned in male than female. ln fact with specific
'QrwLwg wrth character "
AccosntingDepartment,Facultyof Economic,
UniversitasNegeriSurabaya
IAC Good UniversityGovernance
- Indonesia
November24-25,2011, Surabaya
www.iac-unesa.com
reality condition of lndonesiagenerallywith reasoningof culture, social
environmentand the role of genderthat one and eachother to be synergy,so
there are possiblethat some different realitiesmay happenthat if compared
with the resultof prior research.
The equivalenceof gender in Indonesiaalso has strong existenceas
logical consequencefrom signed convention that dispose all kind of
discriminationto female by governmentof IndonesiaonJuly,29th 1980,about
opportunityin employment,occupationand remuneratingbetween male and
female.The next on July,24th 1984this conventionthen ratifledwith Lawno. 7
the year 1984about endorsementof conventionthat disposediscrimination
to
woman.The regulationabout protectionto discriminationto officersbasedon
genderin lndonesiaarrangedin invitingRepublicof lndonesiano. 25 the year
1997,certainly,
it alsotakespart ininfluencing
the equivalence.
AccountantPerformance
performancecomesfrom word worker achievement.
Etymologically,
As told by
Mangkunegara{2005:67) that performance jargon comes from wordjob
performance or actual performance (worker achievement orthe real
achievement
reachedby someone)is aresultof qualityin job and quantitythat
reachedby an officer in executing the duty as accordingto responsibility
that
givento them.
Accountantperformanceis an actionor inspectionduty which has been
finalizedby accountantin certain range of time. Accordingto Taylor {L991}
cognitionof accountantperformanceis publicaccountantexecutingthat assign
inspection{examination)
objectivelyon financialstatementsof companyor other
organizationon purposeto determinewhetherthe financialstatementsproperly
present accordingto accountingprincipleapplied by public, includingall
material,financialpositionand result effort ofcompany.Kalbersand Forgarty
{1995)saidthat accountantperformanceis an evaluationrelatedto work done
by superior,job relation,ownself,and directsubordinate.
Accountantperformancewho applied in this researchrefers to Larkin
{1990) that accountant performance is measured with four personality
dimensions:(a)Ability,that is efficiencyof someonein finalizingwork. Ability
consistedof: educationlevel,job experience,work area, and age factor. (b)
Professionalcommitment, that is individual loyality levelon its profession
likeperceptedby its individual.{c.) Motivation, is situation in someone
personalitythat pushingthe desireof individualto do certainactivityto reacha
purpose.(d) Job satisfaction,
is levelof individualsatisfaction
with its positionis
relativelyis comparedto other friend.
"QrwLwg wtth chayaotey\\
AccountingDepartment,Facultyof Economic,
UniversitasNegeriSurabaya
IAC Good UniversityGovernance
- Indonesia
November24-25,2011, Surabaya
www.lac-unesa.com
Comprehensionof
GoodGovernance
Comprehensionof good governanceis presentationof acceptancefor the
importanceof peripheralregulationor management
whichis good
arrangement
to arrangerelationship,
functionand importanceof varioussidesin businessand
alsopublicservice.Comprehension
of goodgovernanceis creatingan excellence
management of manufacturing business performance {good corporate
governance)
or firm service,and publicservices{goodgovernmentgovernance}.
good governanceis presentationof respectto system and
Comprehensionof
structurewhich is good to managecompanyon purposeto increasebusiness
productivity.
Understandingof good corporategovernance{arrangesmanagementof
good company) accordingto Organizationfor EconomicCo-operationand
Development(OECD,1998),is "a set ofregulationthat arrangerelationbetween
shareholder, official member {organizer)company, creditor, government,
employer,intern ownersand other externrelatedtotheir rightsand obligations,
or in other words a systemthat arrangeand control company."lt meansthat in
managingcompanyis requireda clearregulationthat loadright and obligationof
each relatedcontext {management,creditor,shareholder,public,government,
etc.) so that, each of them can implementingtheir duty carefullyto reachthe
organizationpurpose.Comprehension
of good governancefor accountantis a
basic ethics of profession that must be internalizationitself. Correctly
comprehensionof good governancewill influence behavior of accountant
professional
in havingmasterpiece
with orientationat highperformance
to reach
final purposeas expectedby varioussides.
LeadershipStyles
Leadershipstyles is the way of leader to influencethe other people or
subordinatein sucha mannerso that peoplewill do the leaderdesireto reach
organizationpurposealthoughpersonally,it might not be expected(Luthans,
2002:575).
Fleishman
and Peters{19621
that leadership
styleis a pattern
explains
of consistentbehaviorthat appliedby leaderthrough others,that is behavior
pattern that showed a leader at the time of influencingothers like others
perception.
Fleishmanet al. has checkedleadershipstylesin Ohio State University
about behaviorof leaderof throughtwo dimensions,that is: considerationand
initiating structure. Considerationbe leadershipstyle depicting contiguity
relationbetweensubordinatewith superior,existenceof is eachother believe,
familiarity,esteemssubordinateidea,and existenceof communications
between
leaderswith subordinate.Leaderhavingconsideration
which is high emphasizes
the importanceof partial and open communications.
lnitiating structure
'qrawLwg .wr}'h chavaoter"
AccountingDepartment,Facultyof Economic,
UniversitasNegeriSurabaya
IAC 6ood UniversityGovernance
- Indonesia
November24-25,2011, Surabaya
www.iac-unesa,com
and
{initiativestructure)be leadershipstyleindicatingthat leaderof organization
definesrelationships
in cluster,tendsto buildingpatternand communications
channelthatis clear,explains
waysis doingcorrectduty {Gibson,
1996}.
Comprehension Influence of Good Governance and Leadership Style tc
AccountantPefformancein the Contextof Gender.
FCGI{2000) mentionsthat by executinggood governance,one benefit that
would be able to pluckedis increasingcompany performancethroughbetter
processcreation,increasing
decision-making
companyoperationalefficiencyand
more increasingservice to stakeholders.Most of research about good
governancein companylevel is done in America and nations member of
Organization
for EconomicCo-operationand Development/OECD{shleiferand
Vishny, 1997). Black (2001) was argumentingthat the influence of good
governancepractice to company value would be stronger in developing
countriescomparedto developedcountries.lt becauseof by more varietyof
good governancepractice in developingcountries compared to developed
countries
Kapler and Love {2002) found the existenceof positive relationship
betweencorporategovernancewith measuredcompanyperformancewith the
return on assets(ROA)and Tobin'sQ. Other important inventionfrom their
researchis that the implementationof good governancein companylevel has
more meaningin developingcountriescomparedto developedcountries.The
showed that companywhich applyinggood governancewill obtain bigger
significanceworth in the countriesthat have bad law environmental.Mitton
{2000} arises'thatvariablesrelatedto good governancehas strong impact to
companyperformanceduring crisistime line in EastAsia {at the year 1997 to
1se8).
Leadershipstyle is relatedto ways appliedby managerto influencethe
subordinate.
Leadership
styleis a behaviornorm appliedby managerwhen they
influencedbehaviorontheirsubordinate.
lf the leadership
happenedparticularly
at one of certainformalorganization,
wherethe managersneedto developtheir
employer,builds motivationclimate,implementthe managerialfunction in
producing high performanceand increasingcompany performance,hence
managerneedto accommodate
the leadershipstyle.
Goleman{2000)explainsthat leadershipstyle of managercan influence
employer productivity (employer performance).The result of this research
againstSiagian{2002)which expressthat not all leadershipstylesapplied by
managerin implementing
to attainmentof
the activityhavingthe sameinfluence
purposeof company,in this caseusageof impreciseleadershipstyleby manager
'Qrowuwgw'}|h chayaotey"
UniversitasNegeriSurtbaya
AccountingDepartment,Facultyof Economic,
IAC Good UniversityGovernance
- Indonesla
November24-25,2011, Surabaya
www.tac-uneSa.com
exactlywill reduce employeeperformance.MeanwhileAlberto et al. {200s)
expressthat leadershipstyleof influentialpositiveto performance.
Accordingto Schwartz{1996},publicaccountantarea is one of jobactivity
areathat is most difficultfor woman becauseof intensityof. Still,this area is a
realpotentialareato alter,andthe alterationcanincrease
workfieldfor woman.
Schwartzalso lays open that easily to know why the amount of woman
whobecomespartner
fewer comparedto man. One of the reasonstold is the
existenceof culture created for man, then, it also about the existenceof
stereotype about woman, especiallythe existenceof opinion expressthat
womanhascommitmentto familythan commitmentto career.
Basedon logic from presentationreview up there and conclusionfrom
basistheory,henceformulatedhypothesis
asfollows:
H1: Comprehension of good governance influential direct to occountant
performance.
H2: Leodershipstyledirectly influenceto occountontperlormance
H3: There flre comprehensiondifference of gaad governance and leadership
style to accountantperformancein the context of gender.
RESEARCH
METHODOLOGY
SampleDesignand Selection
Populationof this researchis accountantthatworks in the firm, and spreadall
over Indonesiathatnoted at Directory of lkatan Akuntan lndonesia (lAl)
Compartmentof PublicAccountant2008,Thereare 463 KAPswith 1058 public
accountants
as respondentin this research.
SamplingTechnique
Audition procedureof sample is determinedby simple random sampling
method. Accordingto Arikunto (2006:134)if the populationis big or research
subject more than 100, hence retrievalof number of samplescan be done
between 70-15%from the populationor subject.Sampleminimizesfor this
researchis 10%x 1058= 1058(roundedup 106accountants).
Type and DataSource
Datatype usedin this researchis primarydata.Primarydata is obtainedby using
questionnaire
which hasbeen structuralas a meanto collectsinformationfrom
accountantis workingofaccounting
firm as respondentin this research.
The data
'Qrowlwg Wt}chehayactey"
AccountingDepartment,Facultyof Economic,
UniversitasNegeriSurabaya
IAC 6ood UniversityGovernance
- lndonesia
November24-25,2011, Surabaya
www,iac-unesa,com
source in this research is total score obtained from admissionfilling of
questionnaire
whichhasbeensentto respondent.
Definitionof Operationaland Measurementof Variable
Definitionof variableoperationalis how to find and measurethe variablesin
field by formulating briefly andclearly, and doesn't generate various
interpretations.Basedon former book study and research,approachof variable
operationalfor eachvariablein this researchis:
1) Accountantperformanceis an actionor exerciseof inspectionduty which has
been finalized by accountant in certain range of time. Accountant
performancevariable in this researchmeasuredby using instrument
developed by Larkin (1990) that is: ability, commitment of profession,
motivationof job (activity,andjob satisfaction).
2) Comprehension
of good governanceis defined how far comprehension
to
concept arranges managementof good company by the accountant.
lnstrument of comprehensionof good governanceis measuredby using
instrument developedby lndonesianInstitute of CorporateGovernance,
measuredwith four variable dimensionsthat is: fairness,transparency,
accountability,and responsibility.
3) Leadership
styleapplied
by a leaderto influencein arranging
and coordinated
subordinatefor the agendaof attainmentof purposeof effectivecompany.
Leadershipstyle in this researchis perceptioneach auditor to behaviorof
leaderor direct supervision
to its (the subordinate.Leadership
stylevariable
is measuredby usinginstrumentdevelopedby Gibson{1996).Instrument
consistedof 5 leadershipstyle item of considerationand 4 leadershipstyle
item of initiativestructure.
AnalyticalTechniques
Research
data analysis
will be doneby:
quality
First,do
test of data that is validitytest and reliabilitytest. Validitytest
appliestechniquecorrecteditem-totalcorrelation,by correlatingthe score at
evenyitem with its{thetotal score.ltem questionexpressedis valid if r value >
030 for eachquestion{Sugiyono,
2001:116}.While,testingreliabilityappliedto
know how far resultof measurementremainto be consistentif measuredtwice
or more to the same symptom by using the same measuringinstrument.
Indicatorsto test reliabilityis CronbachAlpha,if value CronbachAlpha {a} 0,60
showing instrument applied reliably {Sekaran,2000:204).lf data tested has
fulfilledreliabilitycriterion,hencecan be done phasehereinafter,be hypothesis
testing.
Second, analysesunderstandinginfluence of good governanceand
leadershipstyleto accountantperformance.Dataanalysisappliesdoubledlinear
regression
developedby Atmaja{1997:341}asfollows.
"clwwLwg W|tth ehavaoter"
AccountingDepartment,Facultyof Economic,
UniversitasNegeriSurabaya
IAC GoodUniversity
Governance
- lndonesia
24-25,2011,Surabaya
November
www.lac-unesa,com
Y=a + b1.X1+
b2.X2+
e
which: != Value of Y prediction;a = Intercept; Xl = Understanding
good
=
governanceiX2
Leaderstyle.b1= Coefficientregressionunderstanding
good
governance;b2 = Coefficientregressioncultural organization; e = Error
prediction
Third, analysescomprehensiondifference of good governance and
leadershipstyle of male publicaccountantperformanceand female by using
statisticanalysisIndependentSampleT-test.To see homogeneityvariancedata
between male and female publicaccountants,the researcherappliesLevene's
test. Confidencelevel at this researchis 95%with level mistaketolerance5%.
resultof analysisat this researchaimedat p-value.lf p-valueis bigger
Conclusion
than tolerancerange5% meansthe resultof analysisto receivehypothesisnull.
lf p-valueis smallerthan tolerancerange 5% hence result of analysisrefuses
hypothesisnull.The dataanalysisimplementedwith help of programSPSS
15.00
Research
Model
Basedon basismentionedtheory aboveand hypothesis,hencecan be made a
theoreticalidea outline depictingdifferenceof male accountantperformance
and female.As for researchmodel showingtheoreticalidea outline made in
modelingschemeat Figurel following
Comprehension
of Good
Governanceand
AccountantPerformance
$
StatisticAnalysisTool
Different Test : Independent
SampleT-Test
Difference
' qv owLwgWt}Lhch ayaotey"
Nothing
Difference
AccountingDepartment,Facultyof Economic,
UniversitasNegeriSurabaya
IAC Good UniversityGovernance
- lndonesia
November24 -25,2011, Surabaya
www.iac-unesa.com
Figure1. Research
Model
RESUTT
AND DISCUSSIONS
DescriptiveStatistic
variables in this research as according to research headline covers:
comprehension of good governance, leadership style, and accountant
performance.Questionnaire
distributionresultshowsunderstanding
variableof
good governancewith eight indicators,leadershipstyle variable with nine
indicators, and accountant performance variable with twelve indicators.
Descriptive
statisticfrom third variablepresentedat Table1 following:
Variabel
Comprehension
of
GoodGovernance
Leadership
Style
Accountant
Performance
Source:Primory Dota
Gender
Male
Female
Male
Female
Male
Female
Table1
Statistic
Total
Average
59
29,92
48
32.42
59
33.92
48
35.56
44.00
59
48
44.21
DeviationStandart
5.503
7.626
4.966
5.355
5.206
5.231
Validity and ReliabilityTest
Validity test.construct in this researchtested by using crected item total
correlation,is by correlatingbetweentotal scoreswith obtainedscoresat each
item question.Numberof respondentsn = 107 {59 male respondentsand 48
female respondents)with level of significantly5%. ltem questionexpressedis
valid if r value> 0.30for eachquestion(Sugiyono,
2001:115).
Tables2 shows
validity test result for each comprehensionvariable of good governance,
performance.
leadership
style,and accountant
Table2
est of 6ood Governanceltem-TotalStatistics
G61
GG2
G63
GG4
'
Scale
Varianceif
Corrected
Squared Cronbach's
ScaleMeanif
Item
Item-Total
Multiple Alphaif ltem
Item Deleted
Deleted
Correlation Correlation Deleted
27.69
t7.461
.362
.333
.805
27.48
15.403
.612
.62L
.734
27.58
L8.580
.359
.342
.79t
27,93
15.051
.578
.516
.740
Qrawlwg W t*h ch aya otey"
AccountingDepartment,Facultyof Economic,
UniversitasNegeriSurabaya
IAC GoodUniversity
Governance
- Indonesia
24-25,201L,Surabaya
November
www.lac-unesa.com
27.43
27.44
27.2A
27.O7
Source:PrimaryData
GG5
GG6
GG7
GG8
18.115
14.852
17.574
17.881
.574
.677
.655
.578
.760
.7A4
.755
.753
Basedon validity instrumenttest of 107 respondentsindicatesthat all
question items have crected item total correlationvalue larger than 0.30.
Thereby,all questionitems for variablecomprehension
of good governanceis
validfor further testing.
Table3
Leadersh
Val
est -Total Statistics
Scale
Cronbach's
ScaleMean Varianceif Corrected Squared
Alphaif
if ltem
Item
Item
Item-Total Multiple
Deleted
Deleted Correlation Correlation Deleted
30.86
GKl
.613
21.933
.465
.896
GK2
30.68
21.596
.888
.730
.7L4
GK3
30.55
22.514
.894
.649
.48t
GK4
30.81
.782
2t.ozt
.884
.548
GK5
30.83
.888
.713
20.858
.624
GK6
31.00
20.a57
.886
.745
.647
GR7
30.92
27.2r4
.893
,655
.510
6K8
30.83
21.217
.890
.697
.7ta
GK9
30.75
.904
.490
23.134
.640
Source:PrimaryData
Basedon validityinstrumenttest of 107 respondentsindicatesthat all
question items have crected item total correlationvalue larger than 0.30.
Thereby, all question items for variable comprehensionof accountant
performanceis validfor further testing.
KA1
KA2
KA3
KA4
KA5
KA6
KA7
'
Table4
AccountantPerformance
est -TotalStatistics
ScaleVariance Corrected Squared
Cronbach's
ScaleMeanif
if ltem
Item-Total Multiple Alphaif ltem
Item Deleted
Deleted
Correlation Correlation Deleted
40.60
24.677
.566
.851
.72L
22.89?
40.26
.751
.435
.744
40.54
25.288
.378
.506
.795
40.80
24.423
.329
.307
.773
40.39
22.882
.75L
.431
.748
41.50
.779
23.403
.341
.493
40.08
.334
.704
.761
24.399
Qrowlwg W rkhCharaater "
AccountingDepartment,Facultyof Economic,
UniversitasNegeriSurabaya
IAC GoodUniversity
Governance
- Indonesia
November
24-25,2011,Surabaya
www,iac-unesa.com
KA8
KA9
KAlO
KA11
KA12
40.08
40.2L
40.25
39.90
40.40
Saurce:PrimoryDato
23.351.
22.316
22.077
24.037
2L.9A3
.467
.490
.564
.s69
.661
.749
.744
.737
.748
.728
Basedon validity instrumenttest result of researchto 107 respondents
indicatesthat all question items to have value crecteditemtotal correlation
largeronesout of 0.30.Thereby,all questionitemsfor accountantperformance
variableis validfor the nexttesting.
Reliabilitytest meant to know how far the resultof measurementremain
to be consistentif the measurementdone twice or more usingthe same the
samemeasuring
instrument.
An assesmentcan
be tsld reliableif valuecronbach
alpha {c)>0,60{Sekaran,2000:204).Table5 below showingresult of reliability
testing.
Table5
ReliabilityTestResult
Research
Variable
Comprehension
of
GoodGovernance
LeadershipStyle
Accountant Performan
ce
Saurce:PrimoryData
Standartol
Cronbach
olphola)
0.60
0..60
0.60
Valueof
Cronbach
alpha(a)
Information
0.78L
Reliable
0.902
0.770
Reliable
Reliable
The result of testing of instrument reliability of research to L07
respondentsindicatesthat all researchvariablesto have value Cronbachalpha
(ct)biggerthan 0.60.Thereby,all questionitems for understanding
variableof
good governance,leadershipstyle,and accountantperformanceis reliablefor
testinghereinafter.
HypothesisTesting
The Influenceof Comprehensionof Good Governanceand LeadershipStyleto
AccountantPerformance
The resultof multipleregression
(Statistical
analysishelpedby SPSS
Programfor
programme
SocialScience)
obtainedsimultaneously
independent
variableresult
'Qrow,wg Wtth Chayactey"
AccountingDepartment,FaculUof Economic,
UniversitasNegeriSurabaya
IAC GoodUniversity
Governance
- Indonesia
November
24- 25,2011,
Surabaya
www.tac-unesa.com
comprehensionof good governanceand leadershipstyle of the influenceto
accountantperformance.
Tables6 showsresultof multipleregression
analysis.
Tables6
Multiple Regression
Analysis
lndependent
Variable
Coefficientof
Regression
0.049
o.254
GG {X1}
GK (X,)
Fcount
0.543
2.674
sig.
PartialCoef.of
Correlation
0.588
0.009
0,053
0.254
= 33.801
Constanta
(Y)= Accountant
Dependent
Variable
Performance
F.orn1=3.801
= 0.068
R2
= 0.261
R
Source:PrimaryData
The Calculationresult obtainedfrom determinationcoefficient0.068, it
means that independentvariablecomprehension
of good governanceand
leadership
stylesimultaneously
influences
accountantperformance
68 % while
the rest 93,2o/o
explainedby other factor.ValueR multiple(multiplecorrelation
coefficient) 3.80i meaning relation between whole independent variable
simultaneously
with variabletied is strong.Basedon result of calculationdata
with help of programSPSSis obtainedby equationof multiple regressionas
follows:
Y = 33.801+ 0.049Xr + 0.254X2 + e
Constanta33.801 showing accountantperformancevariable {Y) level is still
33.801 with assumption that independent variable regressioncoefficient
comprehension
of goodgovernance
and leadershipstyleis constant.
Regression
coefficientfor variablecomprehension
of goodgovernance{X1)
0.049showedthat if independentvariablecomprehension
of good governance
(X1)increases
one identitieshenceaccountantperformancedependentvariables
(Y)will increase0.049with assumptionconstantaand leadershipstyleregression
coefficient(X2)is equalto zeroor constant.
Regression
coefficientfor leadershipstylevariable{X2)0.254showedthat
if leadershipstyle independentvariable{X2} increasesone identitieshence
accountant performancedependent variables {Y} will increase0.254 with
assumption constanta and regressioncoefficient comprehensionof good
governance{X1)is equalto zeroor constant.
First Hypothesis
'qrwtwg
lwt*:h ChayaoLer"
AccountingDepartment,Facultyof Economic,
UniversitasNegeriSurabaya
IAC 6ood University
Governance
- Indonesia
November
24-25,2011,Surabaya
www.iac-unesa.com
Basedon the result of analysis,obtainedt-count value variablecomprehension
of good governance0.543with p-value0.588biggerthan tolerancerange0.05.
TherebyH0 receivedand H1 is refused,so that first hypothesisexpressing
that
comprehensionof good governancesignificantlyinfluence to accountant
performanceis not testedthe truth.
SecondHypothesis
Basedon the analysisresult, obtainedt-count leadershipstyle variablevalue
2.674with p-value0,009smallerthan tolerancerange0,05.TherebyH0 refused
and H1 is received,so that second hypothesisexpressingleadershipstyle
significantly
influenceto accountantperformance
that the truth is tested.
Comprehensionof 6ood Governanceand LeadershipStyleto PublicAccountant
in the Contextof Gender.
To test the differenceof comprehension
in goodgovernance
and leadership
style
of male and female accountant performance, statistic analysis applied
lndependentsamplet-test (Testfor two independentsamples).The result of
data analysisby usingindependentof the visiblet-test sampleshowingat the
Table7 below.
Tables7
ResultOf Processingof IndependentT-TestSample
IndEpondont Samples Test
Levene'sTest for
:nttalifu
of \/oriqnnoc
t-test for Eouelituof Meens
95% Conlidence
lnlerualof the
sb.
9U
GK
KA
trqUAtVanancel
assumed
Equalvariancer
not assumed
Equalvariancel
assumeo
Equalvariancer
nol assumed
Equalvariancet
assumed
Equal variancel
not assumed
7.MO
.001
.383
007
.970
.537
df
M€an
Std. Enor
iiq. i2-tailed) Differenc,€ Dlfference
f)iff6 rcnn-n
Lower
UoD€r
-1.S68
105
.052
-2.501
1.271
-5.O22
-019
-1.905
83.162
.060
-2.501
1.313
-5.114
.111
-1.U7
105
.102
1.647
1.000
-3.630
.335
-1.635 97.216
.105
1.647
1.008
-3.647
.353
-.205
105
.838
--208
1.014
-2.219
1.802
-:/u5
104.427
.838
-.208
1.015
-2^221
1.804
Comprehension
GoodGovernance
Based on data processingresult, T-test result with independentsample of
variabledata of comprehensiongood governanceshows p-value0,0s2 bigger
than tolerancerange 0.05. Therebyanalysisresult receiveshypothesisnull, it
meansthat there is no differenceor there is understanding
equivalence
of good
'Qvowlwg w'}Jh chayactey"
AccountingDepartment,Facultyof Economic,
UniversitasNegeriSurabaya
IAC Good UniversityGovernance
- Indonesia
November24-25,2011, Surabaya
www.rac-unesa.com
governancebetween man accountantsand woman. Test result Levene'sfor
comprehensionvariableof good governanceshows p-value0,007 lower than
tolerance range 0,05. lt shows that variable data of good governance
comprehension
for manaccountant
andwomanhasdifferentvariance.
LeadershipStyle
Based on data processingresult, T-test result with independentsample of
leadershipstyle variabledata showsp-valueo,ta2 biggerthan tolerancerange
0,05.Therebyanalysisresult receiveshypothesisnull, it meansthat there is no
differenceor there is equivalenceof leadershipstyle betweenman accountants
and woman. Test ResultLevene'sfor leadershipstyle variableshows p-value
o,97a higher level from tolerancerange 0,05. lt shows that leadershipstyle
variabledatafor manaccountant
andwomanhassamevariance.
AccountantPerformance
Base on data processingresult, T test result with independentsample of
accountantperformancevariabledatashowsp-value0,838biggerthan tolerance
range0,05.Therebythe analysisresultreceiveshypothesisnull, it meansthere is
no differenceor there is equivalence
of performancebetweenman accountants
and woman accountant.Test Result Levene'sfor accountant performance
variableshows p-value0,537 higher level from tolerancerange0,0S.lt shows
that accountantperformancevariabledata for man accountantand woman has
samevariance.
Third Hypothesis
Basedon data analysisresult by usingthe test or lndependentsampleT-Test,
hence third hypothesisexpressingthere is differenceof comprehensiongood
governanceand leadershipstyle that is directly influence to accountant
performancein gendercontextis not testedthe truth.
CONCLUSION,
SUGGESTION
AND TIMITATION
Conclusion
Basedon the data analysisresultin this researchindicates
that comprehension
of good governancedoesn't have an effect on to accountantperformance.
Thereby,it can be indicatedthat accountantwhich only comprehendof good
governance,
but unimplementation
carefullyat accountingfirm, henceit will not
performance.
influencethe
While leadershipstyle is significantlyinfluenceto
accountantperformance.Thereby, a leadershipin accountingfirm is very
dominant influencesto accountantperformance.Basedon the data analysis
result in this research also indicates that there are no difference of
comprehension good governance and leadership style to accountant
'Qrw,tLwg lwt}.jh Chayactcy"
Accounting Department, Faculty of Economic,Universitas Neged Surabaya
IAC Good University6overnance
- Indonesia
November24-25,2011, Surabaya
www.iac-unesa,com
performancebetween male and female accountantsat accountingfirm in
Indonesia.
Suggestion
This researchresult expectedcan be able to add discoursein expansionof
behavioraccountingliterature.Besidesit also expectedto be benefit to side
related as a consideringin recruitment officer, performanceappraisal,job
planning, education of profession,and staff pegging.Also exploitationof
organizationalresourcescausingcan increaseaccountantperformancein an
optimalfashion.
Limitation of Research
Thereare some limitationsin this research,
which possibility
cangeneratebias
or un-accuracy
at resultof research.Firstly,this researchappliessurveymethod
through questionnaire,
so that the conclusiontaken only basedon at data
collectedthroughusageof instrumentin writing.Second,this researchresultcan
only be made analysisas researchobject which limited to public accountant
profession,causingenablesexistenceof differenceof result and conclusionif
done by researchwith different object and researchsubject.Third, non bias
testingresponseis not done,causingcannotknow influencenon biasresponse.
Testing cannot b.e done by difficulty researcherin determiningrespondent
identity givinganswerfirst time and last. Answer non bias responsepossibly
differsfrom respondentanswer,so that possiblywill botherresultof testing.
REFERENCES
Alberto,A., Mctor, J.G.,and Eulogio,C.P.2005. Leadershipand Organizational
Learning'sRole on lnnovationand Performance:Lessonsfrom Spain.
lndustrial
Management
Marketing.Available
online
at
www. sciencedi rect.com.
Black,BernardS. 2001.The corporategovernancebehaviorand marketvalueof
RussianFirms.EmergingMarketReview,(2) : 98 -108.
Directory lkatan Akuntan Indonesia. 2010. lkatan Akuntan Indonesia,
Kompartemen
AkuntanPendidik.
Fakih,Mansour.1996.MenggeserKonsepsi(Genderdan Transformasi
Social.
Yogyakarta.
PustakaPelajar.
,1999. Gender dan PerubahanOrganisasi.Yogyakarta.Pustaka
Pelajar.
'
QrwLwg lwt*]h Chayactey"
AccountingDepartment,Facultyof Economic,
UniversitasNegeriSurabaya
IAC GoodUniversity
Governance
- Indonesia
November
24- 25,2011,
Surabaya
www.tac-unesa.com
Flelshman,A and Peters,D.R. 1962. LeadershipAttitudes and Managerial
"Success".
PersonelPsychology
. L27-143.
GibsonJames.L, lvancevich
JohnM and DonnelyJamesH, Jr. 1g96.organisasi:
Perilaku,struktur dan Proses.Terjemahan.Jilid 1. penerbit Binarupa
Aksara,Jakarta.
Goleman,Daniel. 2000. LeadershipThat Gets Results",Harvard Business,
Review,USA,March-April
Kalbers,P., Lawrenceand Timothy J. Forgarty.1995. profesionalismand lts
Consequences:
A Study of Internal Auditors. Auditing: A Journal of
PracticeVol. 14.No. 1 : 64-86.
Klapper,LeoraF.and Love.2a02.corporategovernance,
investorprotection,and
performance in emerging markets. World Bank Working
Paper.http://ssrn.com.
Larkin,JosephM. 1990.DoesGenderAffect Auditor KAps'performance?, The
WomenCPA,Spring.pp.2}-24.
Luthans,Fred.2002. Organizational
Behavior.ninth Edition.McGraw-Hill.lnc.,
NewYork.'
Mitton, T. 2000.A cross-firmanalysisof the impactof corporategovernanceon
the EastAsianfinancialcrisis.
JournalofFinancial
Economics.
organizationfor Economicco-operationand Development{oEcD),19g8.oEcD
Principlesof Corporate Governance,Meeting of OECD Council at
Ministerial
Level.
Schawrtz,FeliceN.1996. Women in the profession.Journal
of Accountancy
(February):
39-42.
sekaran,uma. 2000.Research
MethodsFor Business:
A skill-Building
Approach.
ThirdEdition.JohnWiley& Sons.lnc.
NewYork.
shfeifer,A and R.w. vishny.1997.A surveyof corporateGovernance.
Journalof
Finance,(521:737-783
Taylor,DonaldH., G. WilliamGlezen.1991.Auditing:lntegratedConceptand
Procedures.
Sth Edition.NewYork:JohnWiley& Sons,Inc.
"qrowLwg wvth charaater "
AccountingDepartment,Facuttyof Economic,
UniversitasNegeriSurabaya
Governance
- Indonesia
November
24- 25,2011,
Surabaya
www,lac-unesa.com
Analysisof DifferenceComprehensionof Good Governanceand Leadership
Stylesto AccountantsPerformancein The Contextof Gender
SriTrisnaningsih
Universitas
Pembangunan
Nasional"Veteran"EastJava{lndonesia}
Email:trisnahendrawan@yahoo.co.id
FajarSaifulAkbar
Universitas
Pembangunan
Nasional
"Veteran"EastJava{lndonesia}
Email:fajar.tuTuh
@yahoo.co.id
SitiSundari
Universitas
Pembangunan
Nasional
"Veteran"EastJava(lndonesia)
Email:siti.sundaril2@gmail.com
ABSTRACT
The purposeof this researchis to examinethe differencecomprehension
of good governanceand leadershipstyle to accountant performanceof
accountingfirm employeesin the context gender.The result of this research
expectedbeenableto answeraboutproblemof humanresourcesdevelopment,
especially
in relatedto publicaccountantprofessionin the contextgender.
Beside
to gives image of factual condition about male and female accountant
performancesof accountingfirm. This matter is usableas basisin expansion
policyof accountantprofession,
in the effort to
alsoas input or recommendation
preparingreliarble
publicaccountant
The data of this researchcollectedthrought mail surveyto overallpublic
accountantat KAP in Indonesiawith simple random samplingmethod.The
Multiple Regression
and IndependentSampleT Test is used for developing
theoreticalmodeland analysisdata.To see homogeneityvariancedata between
rnaleand femaleaccountants
is appliesLevene's
Testwith levelconfidence95%.
The result of this researchshow indicatesabout three hypothesizes
that
submitted,the first and third hypothesisits not provable,while the second
hypothesisits provable.Basedon submittedhypothesis,
the accountingfirm that
comprehendsof good governancewill not influenceto their performance,and
the leadershipstyle is influencesto accountantperformancesignificantly.
While
in the context of gender,there was not differencecomprehensionof good
governance
and leadershipstyleto maleand femaleaccountantperformance.
Keywords:comprehensionof good governance,leadershipstyle, accountant
performance
"Qrowlwg :Wt*h Chayaotey"
UniversitasNegeriSurabaya
AccountingDepartment,Facultyof Economic,
IAC 6ood UniversityGovernance
- Indonesia
November24-25,2011, Surabaya
www.iac-unesa.com
INTRODUCTION
The differenceof gender between male and female in history takes place
through a very long process.The formationsof gender differencescausedby
many things such effect of forming, reinforcing,even constructedby social,
cultural, or precedenceby religion,believeand also states.Actually,gender
difference,is not a problemas longa sit doesn'tmakegenderin justice.But,the
problemis it leadsin justiceeitherin male or female.In justiceof genderis a
system and structur where either male or female become victims from the
system.Fakih{1996}said thatgenderinjusticeis manifestedinmany
forms, as:
marginalization,
poor
economics
process,subordinationin decisionmaking,
stereotype,and disrimination.
The accountingfirm quality is hardlydeterminedby their accountant
performance.
ldeallyin implementing
their profession,
an accountantshallpay
attention to the principleof good governancein accountingfirm. Accountant
must adhereprofessional
ethicsthat coveringarrangementabout independency,
integrity and objectivity, common standard and accountancyprinciples,
responsibilityto client, responsibilityto partners,and other responsibilityand
practice.Further, satyo said that understandingthe ethic code only is not
enoughto makethe employerbehaviorand companybecomebetter and more
ethical. compreh'ensionof good governan€eneeded to be implementedat
accountingfirmprecisely,especiallyto obtain strong company character in
producing managementof pre-eminent performance.
The fundamentalprincipleconcept of good governanceat accounting
firm suchas:(1) Fairness,
is publicaccountant
in givingan opinionaboutequity
of financialstatementinvestigated,
must be independentand upholdsjusticeto
client interest,financialstatementconsumer,and also to public accountant
interestitself.{2} Transparency,
is alwaystransparenteither in fee disposalorin
giving information about financial statement of client that audited. t3)
Accountability,is explainingthe role and responsibilityin executinginspection.
(4) Responsibility,
is as certainingthe obey of accountancy
principlethat applied
by public and guidanceat public accountantprofessionalstandardduring
implementing
their profession.
Related to good governance,leadershipstyles also can influence
performance.Leadership
stylesare the way of leaderto influenceothersor its
employeras a mannerthat peoplewill do the leader'sdesireto reachgoal of
organizationalthough,personallyit might not be expected{Luthans,2002:575).
Alberto et al. {2005) said that leadershipis positivelystrong in influencing
performance,it also significantlyinfluenceto learningorganization.
Thisfinding
gives signalthat leadershipstylesfrom leader hardly having an effect to its
employersperformance,despite,to get a good performanceis also required
'QrowLwg WLth charaoter"
AccountingDepartment,Facultyof Economic,
UniversitasNegeriSurabaya
IAC 6oodUniversity
Governance
- Indonesia
November
24-25,2011,Surabaya
www.tac-uneSa.com
existenceof study givingto the subordinate.And so do leadershipstyles at
accounting
firm hardlyrequiredthat can be contributednuanceat accountant
performance
istendingto be formallyor informally.
Basedfrom descriptionabove,hencein this researchcan be formulated
problem:{1} Are the understanding
of goodgovernanceand leadershipstylecan
be influential to accountant performance?,(2) Are there any difference
understandingof good governanceand leadershipstylesto male and female
accountantperformance?
The purposeof this researchis to examinethe differencecomprehension
of good governanceand leadershipstyle to accountant performanceof
accountingfirm employeesin Indonesiain the contextof gender.The result of
this researchexpectedto be able to give contributionto answerdevelopment
problemsof humanresources,
especially
relatedto publicaccountantprofession
in the contextof gender.Besidethat to give a factualimageconditionof male
and femaleaccounting
firm employer.Thisis usableas basisin expansion
policy
of accountantprofession,also as input or recommendationin the effort of
preparing reliablepublicaccountant resources.
LITERATURE
REVIEW
€ognition and SightAbout Gender
Cognitionof genderfirstly found in dictionaryis grammaticallyclassificationon
objectwords and other words relatedto its, whichgenerallyrelatesto existence
of two gendersand no genderor neutrality{Fakih,lggg).
Sightabout gendercan be classified,
firstly;includetwo modelsthat are
equity model and complementarycontributionmodel, second;includetwo
stereotypesthat is SexRoleStereotypes
and ManagerialStereotypes.
Firstmodel
assumesthat between male and female as professionalis identic,therefore it
needsone sameways in managingand femalemust be elaboratedthe same
access.Secondmodel assumesthat between male and female has different
ability,thereforeit needsa differencein managingand way of assessing,
notes
and combines to yield a synergy.Cognition of classificationstereotype is
subdividingprocessof individualincludeacluster, and vesting characteristic
attribute at individual based on member of cluster. Sex role stereotypes
attributedto generalviewisthat male more orientedto occupation,objective,
independent,aggressive
and generallyhasspecialcapabilitycomparedto female
in managerialresponsibility.
Femalein the other sidesightis more passive,soft,
orientation at consideration,sensitive and have more low position at
accountabilityin organizationcomparedto male. Managerialstereotypesgives
cognitionthat successmanageris someonewho has position,behavior,and
temperamentthat generallyowned in male than female. ln fact with specific
'QrwLwg wrth character "
AccosntingDepartment,Facultyof Economic,
UniversitasNegeriSurabaya
IAC Good UniversityGovernance
- Indonesia
November24-25,2011, Surabaya
www.iac-unesa.com
reality condition of lndonesiagenerallywith reasoningof culture, social
environmentand the role of genderthat one and eachother to be synergy,so
there are possiblethat some different realitiesmay happenthat if compared
with the resultof prior research.
The equivalenceof gender in Indonesiaalso has strong existenceas
logical consequencefrom signed convention that dispose all kind of
discriminationto female by governmentof IndonesiaonJuly,29th 1980,about
opportunityin employment,occupationand remuneratingbetween male and
female.The next on July,24th 1984this conventionthen ratifledwith Lawno. 7
the year 1984about endorsementof conventionthat disposediscrimination
to
woman.The regulationabout protectionto discriminationto officersbasedon
genderin lndonesiaarrangedin invitingRepublicof lndonesiano. 25 the year
1997,certainly,
it alsotakespart ininfluencing
the equivalence.
AccountantPerformance
performancecomesfrom word worker achievement.
Etymologically,
As told by
Mangkunegara{2005:67) that performance jargon comes from wordjob
performance or actual performance (worker achievement orthe real
achievement
reachedby someone)is aresultof qualityin job and quantitythat
reachedby an officer in executing the duty as accordingto responsibility
that
givento them.
Accountantperformanceis an actionor inspectionduty which has been
finalizedby accountantin certain range of time. Accordingto Taylor {L991}
cognitionof accountantperformanceis publicaccountantexecutingthat assign
inspection{examination)
objectivelyon financialstatementsof companyor other
organizationon purposeto determinewhetherthe financialstatementsproperly
present accordingto accountingprincipleapplied by public, includingall
material,financialpositionand result effort ofcompany.Kalbersand Forgarty
{1995)saidthat accountantperformanceis an evaluationrelatedto work done
by superior,job relation,ownself,and directsubordinate.
Accountantperformancewho applied in this researchrefers to Larkin
{1990) that accountant performance is measured with four personality
dimensions:(a)Ability,that is efficiencyof someonein finalizingwork. Ability
consistedof: educationlevel,job experience,work area, and age factor. (b)
Professionalcommitment, that is individual loyality levelon its profession
likeperceptedby its individual.{c.) Motivation, is situation in someone
personalitythat pushingthe desireof individualto do certainactivityto reacha
purpose.(d) Job satisfaction,
is levelof individualsatisfaction
with its positionis
relativelyis comparedto other friend.
"QrwLwg wtth chayaotey\\
AccountingDepartment,Facultyof Economic,
UniversitasNegeriSurabaya
IAC Good UniversityGovernance
- Indonesia
November24-25,2011, Surabaya
www.lac-unesa.com
Comprehensionof
GoodGovernance
Comprehensionof good governanceis presentationof acceptancefor the
importanceof peripheralregulationor management
whichis good
arrangement
to arrangerelationship,
functionand importanceof varioussidesin businessand
alsopublicservice.Comprehension
of goodgovernanceis creatingan excellence
management of manufacturing business performance {good corporate
governance)
or firm service,and publicservices{goodgovernmentgovernance}.
good governanceis presentationof respectto system and
Comprehensionof
structurewhich is good to managecompanyon purposeto increasebusiness
productivity.
Understandingof good corporategovernance{arrangesmanagementof
good company) accordingto Organizationfor EconomicCo-operationand
Development(OECD,1998),is "a set ofregulationthat arrangerelationbetween
shareholder, official member {organizer)company, creditor, government,
employer,intern ownersand other externrelatedtotheir rightsand obligations,
or in other words a systemthat arrangeand control company."lt meansthat in
managingcompanyis requireda clearregulationthat loadright and obligationof
each relatedcontext {management,creditor,shareholder,public,government,
etc.) so that, each of them can implementingtheir duty carefullyto reachthe
organizationpurpose.Comprehension
of good governancefor accountantis a
basic ethics of profession that must be internalizationitself. Correctly
comprehensionof good governancewill influence behavior of accountant
professional
in havingmasterpiece
with orientationat highperformance
to reach
final purposeas expectedby varioussides.
LeadershipStyles
Leadershipstyles is the way of leader to influencethe other people or
subordinatein sucha mannerso that peoplewill do the leaderdesireto reach
organizationpurposealthoughpersonally,it might not be expected(Luthans,
2002:575).
Fleishman
and Peters{19621
that leadership
styleis a pattern
explains
of consistentbehaviorthat appliedby leaderthrough others,that is behavior
pattern that showed a leader at the time of influencingothers like others
perception.
Fleishmanet al. has checkedleadershipstylesin Ohio State University
about behaviorof leaderof throughtwo dimensions,that is: considerationand
initiating structure. Considerationbe leadershipstyle depicting contiguity
relationbetweensubordinatewith superior,existenceof is eachother believe,
familiarity,esteemssubordinateidea,and existenceof communications
between
leaderswith subordinate.Leaderhavingconsideration
which is high emphasizes
the importanceof partial and open communications.
lnitiating structure
'qrawLwg .wr}'h chavaoter"
AccountingDepartment,Facultyof Economic,
UniversitasNegeriSurabaya
IAC 6ood UniversityGovernance
- Indonesia
November24-25,2011, Surabaya
www.iac-unesa,com
and
{initiativestructure)be leadershipstyleindicatingthat leaderof organization
definesrelationships
in cluster,tendsto buildingpatternand communications
channelthatis clear,explains
waysis doingcorrectduty {Gibson,
1996}.
Comprehension Influence of Good Governance and Leadership Style tc
AccountantPefformancein the Contextof Gender.
FCGI{2000) mentionsthat by executinggood governance,one benefit that
would be able to pluckedis increasingcompany performancethroughbetter
processcreation,increasing
decision-making
companyoperationalefficiencyand
more increasingservice to stakeholders.Most of research about good
governancein companylevel is done in America and nations member of
Organization
for EconomicCo-operationand Development/OECD{shleiferand
Vishny, 1997). Black (2001) was argumentingthat the influence of good
governancepractice to company value would be stronger in developing
countriescomparedto developedcountries.lt becauseof by more varietyof
good governancepractice in developingcountries compared to developed
countries
Kapler and Love {2002) found the existenceof positive relationship
betweencorporategovernancewith measuredcompanyperformancewith the
return on assets(ROA)and Tobin'sQ. Other important inventionfrom their
researchis that the implementationof good governancein companylevel has
more meaningin developingcountriescomparedto developedcountries.The
showed that companywhich applyinggood governancewill obtain bigger
significanceworth in the countriesthat have bad law environmental.Mitton
{2000} arises'thatvariablesrelatedto good governancehas strong impact to
companyperformanceduring crisistime line in EastAsia {at the year 1997 to
1se8).
Leadershipstyle is relatedto ways appliedby managerto influencethe
subordinate.
Leadership
styleis a behaviornorm appliedby managerwhen they
influencedbehaviorontheirsubordinate.
lf the leadership
happenedparticularly
at one of certainformalorganization,
wherethe managersneedto developtheir
employer,builds motivationclimate,implementthe managerialfunction in
producing high performanceand increasingcompany performance,hence
managerneedto accommodate
the leadershipstyle.
Goleman{2000)explainsthat leadershipstyle of managercan influence
employer productivity (employer performance).The result of this research
againstSiagian{2002)which expressthat not all leadershipstylesapplied by
managerin implementing
to attainmentof
the activityhavingthe sameinfluence
purposeof company,in this caseusageof impreciseleadershipstyleby manager
'Qrowuwgw'}|h chayaotey"
UniversitasNegeriSurtbaya
AccountingDepartment,Facultyof Economic,
IAC Good UniversityGovernance
- Indonesla
November24-25,2011, Surabaya
www.tac-uneSa.com
exactlywill reduce employeeperformance.MeanwhileAlberto et al. {200s)
expressthat leadershipstyleof influentialpositiveto performance.
Accordingto Schwartz{1996},publicaccountantarea is one of jobactivity
areathat is most difficultfor woman becauseof intensityof. Still,this area is a
realpotentialareato alter,andthe alterationcanincrease
workfieldfor woman.
Schwartzalso lays open that easily to know why the amount of woman
whobecomespartner
fewer comparedto man. One of the reasonstold is the
existenceof culture created for man, then, it also about the existenceof
stereotype about woman, especiallythe existenceof opinion expressthat
womanhascommitmentto familythan commitmentto career.
Basedon logic from presentationreview up there and conclusionfrom
basistheory,henceformulatedhypothesis
asfollows:
H1: Comprehension of good governance influential direct to occountant
performance.
H2: Leodershipstyledirectly influenceto occountontperlormance
H3: There flre comprehensiondifference of gaad governance and leadership
style to accountantperformancein the context of gender.
RESEARCH
METHODOLOGY
SampleDesignand Selection
Populationof this researchis accountantthatworks in the firm, and spreadall
over Indonesiathatnoted at Directory of lkatan Akuntan lndonesia (lAl)
Compartmentof PublicAccountant2008,Thereare 463 KAPswith 1058 public
accountants
as respondentin this research.
SamplingTechnique
Audition procedureof sample is determinedby simple random sampling
method. Accordingto Arikunto (2006:134)if the populationis big or research
subject more than 100, hence retrievalof number of samplescan be done
between 70-15%from the populationor subject.Sampleminimizesfor this
researchis 10%x 1058= 1058(roundedup 106accountants).
Type and DataSource
Datatype usedin this researchis primarydata.Primarydata is obtainedby using
questionnaire
which hasbeen structuralas a meanto collectsinformationfrom
accountantis workingofaccounting
firm as respondentin this research.
The data
'Qrowlwg Wt}chehayactey"
AccountingDepartment,Facultyof Economic,
UniversitasNegeriSurabaya
IAC 6ood UniversityGovernance
- lndonesia
November24-25,2011, Surabaya
www,iac-unesa,com
source in this research is total score obtained from admissionfilling of
questionnaire
whichhasbeensentto respondent.
Definitionof Operationaland Measurementof Variable
Definitionof variableoperationalis how to find and measurethe variablesin
field by formulating briefly andclearly, and doesn't generate various
interpretations.Basedon former book study and research,approachof variable
operationalfor eachvariablein this researchis:
1) Accountantperformanceis an actionor exerciseof inspectionduty which has
been finalized by accountant in certain range of time. Accountant
performancevariable in this researchmeasuredby using instrument
developed by Larkin (1990) that is: ability, commitment of profession,
motivationof job (activity,andjob satisfaction).
2) Comprehension
of good governanceis defined how far comprehension
to
concept arranges managementof good company by the accountant.
lnstrument of comprehensionof good governanceis measuredby using
instrument developedby lndonesianInstitute of CorporateGovernance,
measuredwith four variable dimensionsthat is: fairness,transparency,
accountability,and responsibility.
3) Leadership
styleapplied
by a leaderto influencein arranging
and coordinated
subordinatefor the agendaof attainmentof purposeof effectivecompany.
Leadershipstyle in this researchis perceptioneach auditor to behaviorof
leaderor direct supervision
to its (the subordinate.Leadership
stylevariable
is measuredby usinginstrumentdevelopedby Gibson{1996).Instrument
consistedof 5 leadershipstyle item of considerationand 4 leadershipstyle
item of initiativestructure.
AnalyticalTechniques
Research
data analysis
will be doneby:
quality
First,do
test of data that is validitytest and reliabilitytest. Validitytest
appliestechniquecorrecteditem-totalcorrelation,by correlatingthe score at
evenyitem with its{thetotal score.ltem questionexpressedis valid if r value >
030 for eachquestion{Sugiyono,
2001:116}.While,testingreliabilityappliedto
know how far resultof measurementremainto be consistentif measuredtwice
or more to the same symptom by using the same measuringinstrument.
Indicatorsto test reliabilityis CronbachAlpha,if value CronbachAlpha {a} 0,60
showing instrument applied reliably {Sekaran,2000:204).lf data tested has
fulfilledreliabilitycriterion,hencecan be done phasehereinafter,be hypothesis
testing.
Second, analysesunderstandinginfluence of good governanceand
leadershipstyleto accountantperformance.Dataanalysisappliesdoubledlinear
regression
developedby Atmaja{1997:341}asfollows.
"clwwLwg W|tth ehavaoter"
AccountingDepartment,Facultyof Economic,
UniversitasNegeriSurabaya
IAC GoodUniversity
Governance
- lndonesia
24-25,2011,Surabaya
November
www.lac-unesa,com
Y=a + b1.X1+
b2.X2+
e
which: != Value of Y prediction;a = Intercept; Xl = Understanding
good
=
governanceiX2
Leaderstyle.b1= Coefficientregressionunderstanding
good
governance;b2 = Coefficientregressioncultural organization; e = Error
prediction
Third, analysescomprehensiondifference of good governance and
leadershipstyle of male publicaccountantperformanceand female by using
statisticanalysisIndependentSampleT-test.To see homogeneityvariancedata
between male and female publicaccountants,the researcherappliesLevene's
test. Confidencelevel at this researchis 95%with level mistaketolerance5%.
resultof analysisat this researchaimedat p-value.lf p-valueis bigger
Conclusion
than tolerancerange5% meansthe resultof analysisto receivehypothesisnull.
lf p-valueis smallerthan tolerancerange 5% hence result of analysisrefuses
hypothesisnull.The dataanalysisimplementedwith help of programSPSS
15.00
Research
Model
Basedon basismentionedtheory aboveand hypothesis,hencecan be made a
theoreticalidea outline depictingdifferenceof male accountantperformance
and female.As for researchmodel showingtheoreticalidea outline made in
modelingschemeat Figurel following
Comprehension
of Good
Governanceand
AccountantPerformance
$
StatisticAnalysisTool
Different Test : Independent
SampleT-Test
Difference
' qv owLwgWt}Lhch ayaotey"
Nothing
Difference
AccountingDepartment,Facultyof Economic,
UniversitasNegeriSurabaya
IAC Good UniversityGovernance
- lndonesia
November24 -25,2011, Surabaya
www.iac-unesa.com
Figure1. Research
Model
RESUTT
AND DISCUSSIONS
DescriptiveStatistic
variables in this research as according to research headline covers:
comprehension of good governance, leadership style, and accountant
performance.Questionnaire
distributionresultshowsunderstanding
variableof
good governancewith eight indicators,leadershipstyle variable with nine
indicators, and accountant performance variable with twelve indicators.
Descriptive
statisticfrom third variablepresentedat Table1 following:
Variabel
Comprehension
of
GoodGovernance
Leadership
Style
Accountant
Performance
Source:Primory Dota
Gender
Male
Female
Male
Female
Male
Female
Table1
Statistic
Total
Average
59
29,92
48
32.42
59
33.92
48
35.56
44.00
59
48
44.21
DeviationStandart
5.503
7.626
4.966
5.355
5.206
5.231
Validity and ReliabilityTest
Validity test.construct in this researchtested by using crected item total
correlation,is by correlatingbetweentotal scoreswith obtainedscoresat each
item question.Numberof respondentsn = 107 {59 male respondentsand 48
female respondents)with level of significantly5%. ltem questionexpressedis
valid if r value> 0.30for eachquestion(Sugiyono,
2001:115).
Tables2 shows
validity test result for each comprehensionvariable of good governance,
performance.
leadership
style,and accountant
Table2
est of 6ood Governanceltem-TotalStatistics
G61
GG2
G63
GG4
'
Scale
Varianceif
Corrected
Squared Cronbach's
ScaleMeanif
Item
Item-Total
Multiple Alphaif ltem
Item Deleted
Deleted
Correlation Correlation Deleted
27.69
t7.461
.362
.333
.805
27.48
15.403
.612
.62L
.734
27.58
L8.580
.359
.342
.79t
27,93
15.051
.578
.516
.740
Qrawlwg W t*h ch aya otey"
AccountingDepartment,Facultyof Economic,
UniversitasNegeriSurabaya
IAC GoodUniversity
Governance
- Indonesia
24-25,201L,Surabaya
November
www.lac-unesa.com
27.43
27.44
27.2A
27.O7
Source:PrimaryData
GG5
GG6
GG7
GG8
18.115
14.852
17.574
17.881
.574
.677
.655
.578
.760
.7A4
.755
.753
Basedon validity instrumenttest of 107 respondentsindicatesthat all
question items have crected item total correlationvalue larger than 0.30.
Thereby,all questionitems for variablecomprehension
of good governanceis
validfor further testing.
Table3
Leadersh
Val
est -Total Statistics
Scale
Cronbach's
ScaleMean Varianceif Corrected Squared
Alphaif
if ltem
Item
Item
Item-Total Multiple
Deleted
Deleted Correlation Correlation Deleted
30.86
GKl
.613
21.933
.465
.896
GK2
30.68
21.596
.888
.730
.7L4
GK3
30.55
22.514
.894
.649
.48t
GK4
30.81
.782
2t.ozt
.884
.548
GK5
30.83
.888
.713
20.858
.624
GK6
31.00
20.a57
.886
.745
.647
GR7
30.92
27.2r4
.893
,655
.510
6K8
30.83
21.217
.890
.697
.7ta
GK9
30.75
.904
.490
23.134
.640
Source:PrimaryData
Basedon validityinstrumenttest of 107 respondentsindicatesthat all
question items have crected item total correlationvalue larger than 0.30.
Thereby, all question items for variable comprehensionof accountant
performanceis validfor further testing.
KA1
KA2
KA3
KA4
KA5
KA6
KA7
'
Table4
AccountantPerformance
est -TotalStatistics
ScaleVariance Corrected Squared
Cronbach's
ScaleMeanif
if ltem
Item-Total Multiple Alphaif ltem
Item Deleted
Deleted
Correlation Correlation Deleted
40.60
24.677
.566
.851
.72L
22.89?
40.26
.751
.435
.744
40.54
25.288
.378
.506
.795
40.80
24.423
.329
.307
.773
40.39
22.882
.75L
.431
.748
41.50
.779
23.403
.341
.493
40.08
.334
.704
.761
24.399
Qrowlwg W rkhCharaater "
AccountingDepartment,Facultyof Economic,
UniversitasNegeriSurabaya
IAC GoodUniversity
Governance
- Indonesia
November
24-25,2011,Surabaya
www,iac-unesa.com
KA8
KA9
KAlO
KA11
KA12
40.08
40.2L
40.25
39.90
40.40
Saurce:PrimoryDato
23.351.
22.316
22.077
24.037
2L.9A3
.467
.490
.564
.s69
.661
.749
.744
.737
.748
.728
Basedon validity instrumenttest result of researchto 107 respondents
indicatesthat all question items to have value crecteditemtotal correlation
largeronesout of 0.30.Thereby,all questionitemsfor accountantperformance
variableis validfor the nexttesting.
Reliabilitytest meant to know how far the resultof measurementremain
to be consistentif the measurementdone twice or more usingthe same the
samemeasuring
instrument.
An assesmentcan
be tsld reliableif valuecronbach
alpha {c)>0,60{Sekaran,2000:204).Table5 below showingresult of reliability
testing.
Table5
ReliabilityTestResult
Research
Variable
Comprehension
of
GoodGovernance
LeadershipStyle
Accountant Performan
ce
Saurce:PrimoryData
Standartol
Cronbach
olphola)
0.60
0..60
0.60
Valueof
Cronbach
alpha(a)
Information
0.78L
Reliable
0.902
0.770
Reliable
Reliable
The result of testing of instrument reliability of research to L07
respondentsindicatesthat all researchvariablesto have value Cronbachalpha
(ct)biggerthan 0.60.Thereby,all questionitems for understanding
variableof
good governance,leadershipstyle,and accountantperformanceis reliablefor
testinghereinafter.
HypothesisTesting
The Influenceof Comprehensionof Good Governanceand LeadershipStyleto
AccountantPerformance
The resultof multipleregression
(Statistical
analysishelpedby SPSS
Programfor
programme
SocialScience)
obtainedsimultaneously
independent
variableresult
'Qrow,wg Wtth Chayactey"
AccountingDepartment,FaculUof Economic,
UniversitasNegeriSurabaya
IAC GoodUniversity
Governance
- Indonesia
November
24- 25,2011,
Surabaya
www.tac-unesa.com
comprehensionof good governanceand leadershipstyle of the influenceto
accountantperformance.
Tables6 showsresultof multipleregression
analysis.
Tables6
Multiple Regression
Analysis
lndependent
Variable
Coefficientof
Regression
0.049
o.254
GG {X1}
GK (X,)
Fcount
0.543
2.674
sig.
PartialCoef.of
Correlation
0.588
0.009
0,053
0.254
= 33.801
Constanta
(Y)= Accountant
Dependent
Variable
Performance
F.orn1=3.801
= 0.068
R2
= 0.261
R
Source:PrimaryData
The Calculationresult obtainedfrom determinationcoefficient0.068, it
means that independentvariablecomprehension
of good governanceand
leadership
stylesimultaneously
influences
accountantperformance
68 % while
the rest 93,2o/o
explainedby other factor.ValueR multiple(multiplecorrelation
coefficient) 3.80i meaning relation between whole independent variable
simultaneously
with variabletied is strong.Basedon result of calculationdata
with help of programSPSSis obtainedby equationof multiple regressionas
follows:
Y = 33.801+ 0.049Xr + 0.254X2 + e
Constanta33.801 showing accountantperformancevariable {Y) level is still
33.801 with assumption that independent variable regressioncoefficient
comprehension
of goodgovernance
and leadershipstyleis constant.
Regression
coefficientfor variablecomprehension
of goodgovernance{X1)
0.049showedthat if independentvariablecomprehension
of good governance
(X1)increases
one identitieshenceaccountantperformancedependentvariables
(Y)will increase0.049with assumptionconstantaand leadershipstyleregression
coefficient(X2)is equalto zeroor constant.
Regression
coefficientfor leadershipstylevariable{X2)0.254showedthat
if leadershipstyle independentvariable{X2} increasesone identitieshence
accountant performancedependent variables {Y} will increase0.254 with
assumption constanta and regressioncoefficient comprehensionof good
governance{X1)is equalto zeroor constant.
First Hypothesis
'qrwtwg
lwt*:h ChayaoLer"
AccountingDepartment,Facultyof Economic,
UniversitasNegeriSurabaya
IAC 6ood University
Governance
- Indonesia
November
24-25,2011,Surabaya
www.iac-unesa.com
Basedon the result of analysis,obtainedt-count value variablecomprehension
of good governance0.543with p-value0.588biggerthan tolerancerange0.05.
TherebyH0 receivedand H1 is refused,so that first hypothesisexpressing
that
comprehensionof good governancesignificantlyinfluence to accountant
performanceis not testedthe truth.
SecondHypothesis
Basedon the analysisresult, obtainedt-count leadershipstyle variablevalue
2.674with p-value0,009smallerthan tolerancerange0,05.TherebyH0 refused
and H1 is received,so that second hypothesisexpressingleadershipstyle
significantly
influenceto accountantperformance
that the truth is tested.
Comprehensionof 6ood Governanceand LeadershipStyleto PublicAccountant
in the Contextof Gender.
To test the differenceof comprehension
in goodgovernance
and leadership
style
of male and female accountant performance, statistic analysis applied
lndependentsamplet-test (Testfor two independentsamples).The result of
data analysisby usingindependentof the visiblet-test sampleshowingat the
Table7 below.
Tables7
ResultOf Processingof IndependentT-TestSample
IndEpondont Samples Test
Levene'sTest for
:nttalifu
of \/oriqnnoc
t-test for Eouelituof Meens
95% Conlidence
lnlerualof the
sb.
9U
GK
KA
trqUAtVanancel
assumed
Equalvariancer
not assumed
Equalvariancel
assumeo
Equalvariancer
nol assumed
Equalvariancet
assumed
Equal variancel
not assumed
7.MO
.001
.383
007
.970
.537
df
M€an
Std. Enor
iiq. i2-tailed) Differenc,€ Dlfference
f)iff6 rcnn-n
Lower
UoD€r
-1.S68
105
.052
-2.501
1.271
-5.O22
-019
-1.905
83.162
.060
-2.501
1.313
-5.114
.111
-1.U7
105
.102
1.647
1.000
-3.630
.335
-1.635 97.216
.105
1.647
1.008
-3.647
.353
-.205
105
.838
--208
1.014
-2.219
1.802
-:/u5
104.427
.838
-.208
1.015
-2^221
1.804
Comprehension
GoodGovernance
Based on data processingresult, T-test result with independentsample of
variabledata of comprehensiongood governanceshows p-value0,0s2 bigger
than tolerancerange 0.05. Therebyanalysisresult receiveshypothesisnull, it
meansthat there is no differenceor there is understanding
equivalence
of good
'Qvowlwg w'}Jh chayactey"
AccountingDepartment,Facultyof Economic,
UniversitasNegeriSurabaya
IAC Good UniversityGovernance
- Indonesia
November24-25,2011, Surabaya
www.rac-unesa.com
governancebetween man accountantsand woman. Test result Levene'sfor
comprehensionvariableof good governanceshows p-value0,007 lower than
tolerance range 0,05. lt shows that variable data of good governance
comprehension
for manaccountant
andwomanhasdifferentvariance.
LeadershipStyle
Based on data processingresult, T-test result with independentsample of
leadershipstyle variabledata showsp-valueo,ta2 biggerthan tolerancerange
0,05.Therebyanalysisresult receiveshypothesisnull, it meansthat there is no
differenceor there is equivalenceof leadershipstyle betweenman accountants
and woman. Test ResultLevene'sfor leadershipstyle variableshows p-value
o,97a higher level from tolerancerange 0,05. lt shows that leadershipstyle
variabledatafor manaccountant
andwomanhassamevariance.
AccountantPerformance
Base on data processingresult, T test result with independentsample of
accountantperformancevariabledatashowsp-value0,838biggerthan tolerance
range0,05.Therebythe analysisresultreceiveshypothesisnull, it meansthere is
no differenceor there is equivalence
of performancebetweenman accountants
and woman accountant.Test Result Levene'sfor accountant performance
variableshows p-value0,537 higher level from tolerancerange0,0S.lt shows
that accountantperformancevariabledata for man accountantand woman has
samevariance.
Third Hypothesis
Basedon data analysisresult by usingthe test or lndependentsampleT-Test,
hence third hypothesisexpressingthere is differenceof comprehensiongood
governanceand leadershipstyle that is directly influence to accountant
performancein gendercontextis not testedthe truth.
CONCLUSION,
SUGGESTION
AND TIMITATION
Conclusion
Basedon the data analysisresultin this researchindicates
that comprehension
of good governancedoesn't have an effect on to accountantperformance.
Thereby,it can be indicatedthat accountantwhich only comprehendof good
governance,
but unimplementation
carefullyat accountingfirm, henceit will not
performance.
influencethe
While leadershipstyle is significantlyinfluenceto
accountantperformance.Thereby, a leadershipin accountingfirm is very
dominant influencesto accountantperformance.Basedon the data analysis
result in this research also indicates that there are no difference of
comprehension good governance and leadership style to accountant
'Qrw,tLwg lwt}.jh Chayactcy"
Accounting Department, Faculty of Economic,Universitas Neged Surabaya
IAC Good University6overnance
- Indonesia
November24-25,2011, Surabaya
www.iac-unesa,com
performancebetween male and female accountantsat accountingfirm in
Indonesia.
Suggestion
This researchresult expectedcan be able to add discoursein expansionof
behavioraccountingliterature.Besidesit also expectedto be benefit to side
related as a consideringin recruitment officer, performanceappraisal,job
planning, education of profession,and staff pegging.Also exploitationof
organizationalresourcescausingcan increaseaccountantperformancein an
optimalfashion.
Limitation of Research
Thereare some limitationsin this research,
which possibility
cangeneratebias
or un-accuracy
at resultof research.Firstly,this researchappliessurveymethod
through questionnaire,
so that the conclusiontaken only basedon at data
collectedthroughusageof instrumentin writing.Second,this researchresultcan
only be made analysisas researchobject which limited to public accountant
profession,causingenablesexistenceof differenceof result and conclusionif
done by researchwith different object and researchsubject.Third, non bias
testingresponseis not done,causingcannotknow influencenon biasresponse.
Testing cannot b.e done by difficulty researcherin determiningrespondent
identity givinganswerfirst time and last. Answer non bias responsepossibly
differsfrom respondentanswer,so that possiblywill botherresultof testing.
REFERENCES
Alberto,A., Mctor, J.G.,and Eulogio,C.P.2005. Leadershipand Organizational
Learning'sRole on lnnovationand Performance:Lessonsfrom Spain.
lndustrial
Management
Marketing.Available
online
at
www. sciencedi rect.com.
Black,BernardS. 2001.The corporategovernancebehaviorand marketvalueof
RussianFirms.EmergingMarketReview,(2) : 98 -108.
Directory lkatan Akuntan Indonesia. 2010. lkatan Akuntan Indonesia,
Kompartemen
AkuntanPendidik.
Fakih,Mansour.1996.MenggeserKonsepsi(Genderdan Transformasi
Social.
Yogyakarta.
PustakaPelajar.
,1999. Gender dan PerubahanOrganisasi.Yogyakarta.Pustaka
Pelajar.
'
QrwLwg lwt*]h Chayactey"
AccountingDepartment,Facultyof Economic,
UniversitasNegeriSurabaya
IAC GoodUniversity
Governance
- Indonesia
November
24- 25,2011,
Surabaya
www.tac-unesa.com
Flelshman,A and Peters,D.R. 1962. LeadershipAttitudes and Managerial
"Success".
PersonelPsychology
. L27-143.
GibsonJames.L, lvancevich
JohnM and DonnelyJamesH, Jr. 1g96.organisasi:
Perilaku,struktur dan Proses.Terjemahan.Jilid 1. penerbit Binarupa
Aksara,Jakarta.
Goleman,Daniel. 2000. LeadershipThat Gets Results",Harvard Business,
Review,USA,March-April
Kalbers,P., Lawrenceand Timothy J. Forgarty.1995. profesionalismand lts
Consequences:
A Study of Internal Auditors. Auditing: A Journal of
PracticeVol. 14.No. 1 : 64-86.
Klapper,LeoraF.and Love.2a02.corporategovernance,
investorprotection,and
performance in emerging markets. World Bank Working
Paper.http://ssrn.com.
Larkin,JosephM. 1990.DoesGenderAffect Auditor KAps'performance?, The
WomenCPA,Spring.pp.2}-24.
Luthans,Fred.2002. Organizational
Behavior.ninth Edition.McGraw-Hill.lnc.,
NewYork.'
Mitton, T. 2000.A cross-firmanalysisof the impactof corporategovernanceon
the EastAsianfinancialcrisis.
JournalofFinancial
Economics.
organizationfor Economicco-operationand Development{oEcD),19g8.oEcD
Principlesof Corporate Governance,Meeting of OECD Council at
Ministerial
Level.
Schawrtz,FeliceN.1996. Women in the profession.Journal
of Accountancy
(February):
39-42.
sekaran,uma. 2000.Research
MethodsFor Business:
A skill-Building
Approach.
ThirdEdition.JohnWiley& Sons.lnc.
NewYork.
shfeifer,A and R.w. vishny.1997.A surveyof corporateGovernance.
Journalof
Finance,(521:737-783
Taylor,DonaldH., G. WilliamGlezen.1991.Auditing:lntegratedConceptand
Procedures.
Sth Edition.NewYork:JohnWiley& Sons,Inc.
"qrowLwg wvth charaater "
AccountingDepartment,Facuttyof Economic,
UniversitasNegeriSurabaya