CONTOH DAFTAR PUSTAKA.docx
DAFTAR PUSTAKA
Adawiyah, Wiwiek R., Mohd N. M. Shariff, Mohammad B. Saud, and Sany S. M.
Mokhtar. 2011. “Workplace Spirituality as a Moderator in the
Relationship between Soft TQM and Organizational Commitment.”
International Journal of Business and Social Science 2(10):93-100.
Ajzen, Icek. 2011. “Icek Ajzen.” Icek Ajzen. Retrieved June 23, 2012
(http://people.umass.edu/aizen/index.html).
Akuntan Online. 2012. “Akuntan Online.” Century Kasus Rekayasa Akuntansi.
Retrieved July 7, 2012 (http://akuntanonline.com/?p=3022).
Akuntan Online. 2012. “Akuntan Online.” Menkeu, Perbaiki Mutu Laporan
Keuangan K/L. Retrieved July 7, 2012 (http://akuntanonline.com/?
p=4123).
Arango, Tim. 2008. “From a Whistle-Blower to a Target.” The New York Times.
Retrieved
February
22,
2011
(http://www.nytimes.com/2008/06/09/business/media/09aol.html?_r=1).
Aryee, Samuel, Thomas Wyatt, and Kheng M. Ma. 1991. “Antecedents of
Organizational Commitment and Turnover Intentions Among
Professional Accountants in Different Employment Setting in
Singapore.” The Journal of Social Pshychology 131(4):545-556.
Ashmos, Donde P. and Dennis Duchon. 2000. “Spirituality at Work: A
Conceptualization and Measure.” Journal of Management Inquiry
9(2):134-145.
Bagnall, James. 2009. “The Beginning of The End: How Accounting Scandal
Permanently Weakened Nortel.” Ottawa Citizen. Retrieved February 23,
2011
(http://www.ottawacitizen.com/news/Part+beginning/2165259/story.html
).
BBC News. 2002. “Ex-ImClone boss admits fraud.” BBC News World Edition.
Retrieved
February
22,
2011
(http://news.bbc.co.uk/2/hi/business/2330649.stm).
BBC News. 2008. “Italian dairy boss gets 10 years.” BBC News. Retrieved
February 23, 2011 (http://news.bbc.co.uk/2/hi/business/7790803.stm).
Bline, Dennis M., Dennis Duchon, and Wilda F. Meixner. 1991. “The
Measurement of Organizational and Professional Commitmen: An
Examination of the Psychometric Properties of Two Commonly Used
Instruments.” Behavioral Research in Accounting 3:1-12.
1
Brierley, John A. 1996. “The Measurement of Organizational Commitmen and
Professional Commitmen.” The Journal of Social Psychology
136(2):265-267.
Bryce, Robert. 2002. Pipe Dreams: Greed, Ego, and the Death of Enron.
PublicAffairs.
Chen, George. 2009. “Satyam scandal rattles confidence in accounting Big Four.”
Reuters.
Retrieved
February
23,
2011
(http://in.reuters.com/article/2009/01/08/satyam-accountingidINHKG30879120090108).
CNN Money. 1998. “Cendant Closes Fraud Case: Auditors' report finds former
CUC execs created $500M in fake revenue.” CNN Money. Retrieved
February
22,
2011
(http://money.cnn.com/1998/08/27/companies/cendant_folo/).
CNN Money. 2001. “Waste Management Settles: Leading U.S. trash hauling firm
settles class action lawsuit for $457 million.” CNN Money. Retrieved
February
22,
2011
(http://money.cnn.com/2001/11/07/news/waste_mgt/index.htm).
CNN Money. 2006. “CNNMoney.com.” Ex-CA chief Kumar pleads guilty:
Former CEO faces up to 20 years for role in $2.2 billion accounting
fraud at computer software firm. Retrieved February 22, 2011
(http://money.cnn.com/2006/04/24/technology/kumar/index.htm).
Davoren, Julie. 2012. “Contingency Theory in Auditing.” Chron.com. Retrieved
May 30, 2012 (http://smallbusiness.chron.com/contingency-theoryauditing-46110.html).
Desa, Nasina M. and Doris P. P. Koh. 2011. “The Workplace Spirituality and
Affective Commitment Among Auditors in Big Four Public Accounting
Firms: Does It Matter?” Journal of Global Management 2(2):216-226.
DiMeglio, Francesca. 2003. “Inside the Parmalat Scandal: What You Need to
Know?.”
Italiansrus.com.
Retrieved
February
23,
2011
(http://www.italiansrus.com/articles/ourpaesani/parmalat.htm).
Donnelly, David P., Jeffrey J. Quirin, and David O'Bryan. 2003a. “Attitudes
Toward Dysfunctional Audit Behavior: The Effects Of Locus Of
Control, Organizational Commitment, and Position.” Journal of Applied
Business Research 19(1):95-107.
Donnelly, David P., Jeffrey J. Quirin, and David O'Bryan. 2003b. “Auditor
Acceptance of Dysfunctional Audit Behavior: An Explanatory Model
2
Using Auditors' Personal Characteristics.” Behavioral Research in
Accounting 15:87-110.
Elias, Rafik Z. 2006. “The Impact of Professional Commitment and Anticipatory
Socialization on Accounting Students’ Ethical Orientation.” Journal of
Business Ethics 68:83-90.
Fishbein, Martin. 2009. “Martin Fishbein: 1936 - 2009.” Martin Fishbein: 1936 2009. Retrieved June 23, 2012 (http://www.asc.upenn.edu/MartinFishbein/).
Fisher, Lawrence M. 1998. “Sybase Loss to Grow as Sales Are Disputed.” The
New
York
Times.
Retrieved
February
22,
2011
(http://www.nytimes.com/1998/01/22/business/sybase-loss-to-grow-assales-are-disputed.html?ref=sybaseinc).
Fisher, Daniel. 2012. “With Autonomy, H-P Bought An Old-Fashioned
Accounting Scandal. Here's How It Worked.” Forbes. Retrieved May 4,
2014
(http://www.forbes.com/sites/danielfisher/2012/11/20/withautonomy-h-p-bought-an-old-fashioned-accounting-scandal/).
Ghozali, Imam. 2011. Model Persamaan Struktural, Konsep & Aplikasi Dengan
Program AMOS 21.0. 5th ed. Semarang: Badan Penerbit Universitas
Diponegoro.
Gilmore, Jim, Paul Judge, and Paul Solman. 1994. “How to Steal $500 Million.”
Frontline.
Retrieved
June
28,
2012
(http://www.pbs.org/wgbh/pages/frontline/programs/transcripts/1304.htm
l).
Greenfield, Jr., A. C., Carolyn S. Norman, and Benson Wier. 2008. “The Effect of
Ethical Orientation and Professional Commitment on Earnings
Management.” Journal of Business Ethics 83:419-434.
Groves, Roger, Michael Poole, and Paul Broder. 1984. “Professional
Commitments of the Practising Chartered Accountant in Modersn
British.” Accounting and Business Research (Autumn):319-331.
Gupta, Maya R. 2006. “Department of Electrical Engineering University of
Washington.” Department of Electrical Engineering University of
Washington. (http://www.ee.washington.edu/techsite/papers/documents/
UWEETR-2006-0008.pdf).
Hair Jr., Joseph F., William C. Black, Barry J. Babin, and Rolph E. Anderson.
2010. Multivariate Data Analysis. Prentice Hall Higher Education.
Hasan, Mudrika A. 2009. “Etika dan Profesional Akuntan Publik.” Pekbis Jurnal
1(3):159-167.
3
Hoffman, Andy. 2011. “Carson Block: The man who felled a forestry giant.” The
Globe and Mail - The Lunch. Retrieved June 28, 2012
(http://www.theglobeandmail.com/report-on-business/careers/careersleadership/the-lunch/carson-block-the-man-who-felled-a-forestry-giant/
article2099190/).
Hukum Online. 2001. “Kantor Akuntan KPMG Indonesia Digugat di AS.”
Hukum
Online.
Retrieved
August
7,
2014
(http://www.hukumonline.com/berita/baca/hol3732/font-size1colorff0000bskandal-penyuapan-pajakbfontbr-kantor-akuntan-kpmgindonesia-digugat-di-as).
Ikatan Akuntan Indonesia, KAP. 2011. Standar Profesional Akuntan Publik.
Jakarta: Salemba Empat.
Inilah.com, Jakarta. 2009. “Opini Bank Century, Wajar dengan Pengecualian.”
inilah.com.
Retrieved
July
7,
2012
(http://www.inilah.com/read/detail/131105/opini-bank-century-wajardengan-pengecualian/).
Institut Akuntan Publik Indonesia. n.d. “Directory KAP & AP 2012.” Retrieved
July 5, 2012 (http://www.iapi.or.id/iapi/directory.php).
Insurance Journal. 2004. “AIG Forks Up $126 Million to SEC on PNC Deals.”
Insurance
Journal.
Retrieved
February
23,
2011
(http://www.insurancejournal.com/news/national/2004/11/24/47993.htm)
.
Kawamoto, Dawn. 1998. “Sybase Reeling From Snafu.” Cnet News. Retrieved
Februari
22,
2011
(http://news.cnet.com/Sybase-reeling-from-snafu/2100-1001_3207355.html).
Kelley, Tim and Loren Margheim. 1990. “The Impact of Time Budget Pressure,
Personality, and Leadership Variables on Dysfunctional Auditor
Behavior.” Auditing: A Journal of Practice & Theory 9(2):21-42.
Khan, Kim. 2002. “Merrill settles charges: Brokerage firm to pay $100M, doesn't
admit wrongdoing; Spitzer sees it as model for Wall Street.” CNN
Money. Retrieved February 22, 2011 (http://money.cnn.com/2002/05/21/
news/companies/merrill/).
Lachman, Ran and Nissim Aranya. 1986. “Evaluation of alternative models of
commitmentsand job attitudes of professionals.” Journal of
Occupational Behaviour 7:227-243.
4
Lafferty Publications Limited, The Accountant. 2003. “SEC Settles With ExAndersen Partner In Sunbeam Probe.” Standford Law School. Retrieved
July
5,
2012
(http://securities.stanford.edu/news-archive/2003/20030218_Headline01
_Staff.htm).
Lampe, Anne. 2005. “One.Tel auditor was linked to Packer.” smh.com.au.
Retrieved
February
22,
2011
(http://www.smh.com.au/news/business/onetel-auditor-was-linked-topacker/2005/10/25/1130239522655.html).
Malone, C. F. and R. W. Roberts. 1996. “Factors Control With The Incidence of
Reduced Audit Quality Behavior.” Auditing: A Journal of Practice &
Theory 15(2):49-64.
Martin, Steve W. 2011. “Inside Informix's Demise: Story of Informix.com.”
RevenueRecognition.com.
Retrieved
February
22,
2011
(http://www.revenuerecognition.com/content/experts/8976.asp).
Maryanti, Puji. 2005. “Analisis Penerimaan Auditor atas Dysfunctional Audit
Behavior: Pendekatan Karakteristik Personal Auditor (Studi Empiris
pada Kantor Akuntan Publik di Jawa).” Thesis, Magister Sains
Akuntansi, Universitas Diponegoro, Semarang.
Masters,
Steve. 1998. “Accounting Scandal Rocks Sybase Japan.”
Computing.co.uk.
Retrieved
Februari
22,
2011
(http://www.computing.co.uk/ctg/news/1857061/accounting-scandalrocks-sybase-japan).
McCarthy, Ellen. 2005. “MicroStrategy Loses Longtime Auditor:
PricewaterhouseCoopers Pulls Out.” The Washington Post. Retrieved
February
22,
2011
(http://www.washingtonpost.com/wp-dyn/articles/A385372005Mar15.html).
MSNBC. 2004. “Adelphia founder John Rigas found guilty: After 8 days of
deliberations, jury returns partial settlement.” msnbc.com. Retrieved
February 22, 2011 (http://www.msnbc.msn.com/id/5396406).
New York Times. 2001. “The New York Times.” Business Day: Belgian Dispute
on KPMG Audit. Retrieved Februari 22, 2011 (http://query.nytimes.com/
gst/fullpage.html?
res=9A02E4DC1339F934A15757C0A9679C8B63&scp=2&sq=Lernout
%20Hauspie%20KPMG&st=cse).
New York Times. 2007. “The New York Times.” Business Day: Today in
Business | Utility Settles Lawsuit. Retrieved February 22, 2011
5
(http://query.nytimes.com/gst/fullpage.html?
res=9D05E4D61430F935A35752C0A9619C8B63).
O'Bryan, David, Jeffrey J. Quirin, and David P. Donelly. 2005. “Locus of Control
and Dysfunctional Audit Behavior.” Journal of Business & Economics
Research 3(10):9-14.
Otley, D. and B. Pierce. 1995. “The Control Problem in Public Accounting Firms:
An Empirical Study of the Impact of Leadership Style.” Accounting,
Organizations and Society 20:405-420.
Paino, Halil, Zubaidah Ismail, and Malcolm Smith. 2011. “Dysfunctional Audit
Behavior: The Effects of Employee Performance, Turnover Intentions
and Locus of Control.” Journal of Modern Accounting and Auditing
7(4):418-423.
Paino, Halil, Azlan Thani, and Syed I. Z. S. Idris. 2011. “Attitudes Toward
Dysfunctional Audit Behavior: The Effect of Budget Emphasis,
Leadership Behavior, and Effectiveness of Audit Review.” Journal of
Modern Accounting and Auditing 7(12):1344-1351.
Palmeri, Chris. 2006. “How Stuart Wolff Got Himself Caught In A Trap.”
Bloomberg
Businessweek.
Retrieved
July
5,
2012
(http://www.businessweek.com/the_thread/hotproperty/archives/2006/07
/how_stuart_wolf.html).
Patsuris, Penelope. 2002. “Accounting: The Corporate Scandal Sheet.”
Forbes.com.
Retrieved
February
22,
2011
(http://www.forbes.com/2002/07/25/accountingtracker.html).
Pawar, Badrinarayan S. 2009a. “Individual spirituality, workplace spirituality and
work attitudes: An empirical test of direct and interaction effects.”
Leadership & Organization Development Journal 30(8):759 -777.
Peterson, B. K. and T. A. Buckhoff. 2004. “Anti-Fraud Education in Academia.”
Advances in Accounting Education: Teaching and Curriculum
Innovations 6:45-67.
Petronila, Thio A. and Yuke Irawati. 2006. “Hubungan Karakteristik Personal
AuditorTerhadap Tingkat Penerimaan Penyimpangan Perilaku Dalam
Audit.” Akuntabilitas 6(1):1-13.
Pratley, Nils and Jill Treanor. 2002. “Xerox in $2bn scandal: Dollar plunges as
firm admits exaggerating revenues.” Guardian.co.uk. Retrieved February
22, 2011 (http://www.guardian.co.uk/business/2002/jun/29/2).
Public Oversight Board 2000. “The Panel on Audit Effectiveness Report and
Recommendations.” in Public Oversight Board. Stamford, CT.
6
Purnomo, Herdaru. 2009. “BPK: BI Membiarkan Rekayasa Akuntansi di Bank
Century.”
Detik
Finance.
Retrieved
July
7,
2012
(http://finance.detik.com/read/2009/11/23/191903/1247341/5/bpk-bimembiarkan-rekayasa-akuntansi-di-bank-century).
Reid, Tim. 2008. “Wall Street legend Bernard Madoff arrested over '$50 billion
Ponzi scheme'.” The Sunday Times. Retrieved February 23, 2011 (http://
www.timesonline.co.uk/tol/news/world/us_and_americas/article5331997
.ece).
Rezaee, Z., D. L. Crumbley, and R. C. Elmore. 2004. “Forensic Accounting
Education.” Advances in Accounting Education: Teaching and
Curriculum Innovations 6:193-231.
Rotter, Julian B. 1966. “Generalized Expentancies for Internal Versus External
Control of Reinforcement.” Psychological Monographs: General and
Applied 80(1):1-28.
Roundy, Philip T. 2009. “Work and Religion: Artificial Dichotomy or Competing
Interests?.” International Journal of Human and Social Sciences
4(5):311-317.
RTS. n.d. “Atasi Kasus Century Bentuk Tim Pemulihan Aset Publik- KAP Kantor
Akuntan Publik RTS.” RTS. Retrieved August 7, 2014
(http://rts.co.id/news/detail/183/atasikasuscenturybentuktimpemulihanase
tpublikkapkantorakuntanpublikrts.html).
SEC. 2003. “SEC Charges HealthSouth Corp., CEO Richard Scrushy With $1.4
Billion Accounting Fraud.” US Security and Exchange Commission.
Retrieved
February
23,
2011
(http://www.sec.gov/litigation/litreleases/lr18044.htm).
SEC. 2004. “SEC News Digest.” Sec.gov. Retrieved February 22, 2011
(http://www.sec.gov/news/digest/dig080904.txt).
SEC. 2005. “SEC Charges Kmart's Former CEO and CFO With Financial Fraud.”
US
Securities
and
Exchange
Commission.
http://www.sec.gov/news/press/2005-119.htm. Retrieved February 22,
2011 (http://www.sec.gov/news/press/2005-119.htm).
Sharrock, David. 2008. “Anglo Irish Bank bosses quit after hiding loans of
€87m.” The Sunday Times. Retrieved February 23, 2011
(http://business.timesonline.co.uk/tol/business/industry_sectors/banking_
and_finance/article5372566.ece).
7
Shaub, M. K., D. W. Find, and P. Munter. 1993. “The Effects of Auditors' Ethical
Orientation on Commitment and Ethical Sensitivity.” Behavioral
Research in Accounting 5:145-169.
Sijabat, Jadongan. 2010. “Karakteristik Personal Auditor dan Penerimaan Perilaku
Menyimpang Dalam Pelaksanaan Audit: Studi Empiris di KAP Besar di
Jakarta yang Berafiliasi dengan KAP Asing (The Big Four).” Program
Doktor (S3) Ilmu Ekonomi, Universitas Diponegoro, Semarang.
Silaban, Adanan. 2009. “Perilaku Disfungsional Auditor Dalam Pelaksanaan
Program Audit.” Doctoral Dissertation, Program Doktor Ilmu Ekonomi,
Universitas Diponegoro, Semarang.
Smith, R. 1995. “Underreporting Time: An Analysis of Current Tax Practice.”
Journal of Applied Business Research 11:39-45.
Soble, Jonathan. 2011. “Olympus used takeover fees to hide losses.” Tech Hub.
Retrieved June 28, 2012 (http://www.ft.com/cms/s/2/8745be6a-09af11e1-a2bb-00144feabdc0.html#axzz1dGihJTR3).
Solar, D. and D. Bruehl. 1971. “Machiavellianism and Locus of Control: Two
Conceptions of Interpersonal Power.” Psychological Reports 29:10791082.
Sososutiksno, Christina. 2005. “Relation of Time Budget Pressure by
Dysfunctional Behaviour and Its Influence to Audit Quality.” Jurnal
Bisnis dan Akuntansi 7(2):111-127.
Starkman, Dean. 2005. “Ahold Settles Lawsuitfor $1.1 Billion.” The Washington
Post. Retrieved February 23, 2011 (http://www.washingtonpost.com/wpdyn/content/article/2005/11/28/AR2005112800144.html).
Sumantyo, Riwi. 2003. “Kasus Bank Lippo dan Degradasi Kepercayaan Publik.”
Suara
Merdeka.
Retrieved
August
24,
2014
(http://www.suaramerdeka.com/harian/0302/24/eko1.htm).
Susanti, Vivi A. 2007. “Dampak Komitmen dan Moral Reasoning pada Respon
Auditor Terhadap Pengaruh Tekanan Sosial.” Jurnal Maksi 7(2):189205.
Swartz, Jon. 1998. “SYBASE TURNS SPIN DOCTOR / CEO and Executive
Team Show How They Managed Japan Crisis.” SFGate.com. Retrieved
February
22,
2011
(http://articles.sfgate.com/1998-01-23/business/17712838_1_sybasepresident-john-chen-sybase-s-emeryville-relations-executive).
Syahrul, Yura. 2002. “Bapepam: Kasus Kimia Farma Merupakan Tindak Pidana.”
Tempo.
Retrieved
August
7,
2014
8
(http://www.tempo.co/read/news/2002/11/04/05633339/Bapepam-KasusKimia-Farma-Merupakan-Tindak-Pidana).
The Washington Post. 2005. “2005 Post 200: MicroStrategy Inc.” The
Washington
Post.
Retrieved
February
22,
2011
(http://www.washingtonpost.com/wp-srv/business/post200/2005/MSTR.
html).
Valukas, Anton R. 2011. “Lehman Brothers Holdings Inc. Chapter 11
Proceedings Examiner’s Report.” Jenner Block. Retrieved February 23,
2011 (http://lehmanreport.jenner.com/).
Wahyudin, Agus, Indah Anisykurlillah, and Dwi Harini. 2011. “Analisis
Dysfunctional Behavior: Sebuah Pendekatan Karakteristik Personal
Auditor.” Jurnal Dinamika Akuntansi 3(2):67-76.
Weinberg, Ari. 2003. “Shaking Steady Freddie.” Forbes.com. Retrieved July 5,
2012 (http://www.forbes.com/2003/12/11/cx_aw_1211freddie.html).
9
Adawiyah, Wiwiek R., Mohd N. M. Shariff, Mohammad B. Saud, and Sany S. M.
Mokhtar. 2011. “Workplace Spirituality as a Moderator in the
Relationship between Soft TQM and Organizational Commitment.”
International Journal of Business and Social Science 2(10):93-100.
Ajzen, Icek. 2011. “Icek Ajzen.” Icek Ajzen. Retrieved June 23, 2012
(http://people.umass.edu/aizen/index.html).
Akuntan Online. 2012. “Akuntan Online.” Century Kasus Rekayasa Akuntansi.
Retrieved July 7, 2012 (http://akuntanonline.com/?p=3022).
Akuntan Online. 2012. “Akuntan Online.” Menkeu, Perbaiki Mutu Laporan
Keuangan K/L. Retrieved July 7, 2012 (http://akuntanonline.com/?
p=4123).
Arango, Tim. 2008. “From a Whistle-Blower to a Target.” The New York Times.
Retrieved
February
22,
2011
(http://www.nytimes.com/2008/06/09/business/media/09aol.html?_r=1).
Aryee, Samuel, Thomas Wyatt, and Kheng M. Ma. 1991. “Antecedents of
Organizational Commitment and Turnover Intentions Among
Professional Accountants in Different Employment Setting in
Singapore.” The Journal of Social Pshychology 131(4):545-556.
Ashmos, Donde P. and Dennis Duchon. 2000. “Spirituality at Work: A
Conceptualization and Measure.” Journal of Management Inquiry
9(2):134-145.
Bagnall, James. 2009. “The Beginning of The End: How Accounting Scandal
Permanently Weakened Nortel.” Ottawa Citizen. Retrieved February 23,
2011
(http://www.ottawacitizen.com/news/Part+beginning/2165259/story.html
).
BBC News. 2002. “Ex-ImClone boss admits fraud.” BBC News World Edition.
Retrieved
February
22,
2011
(http://news.bbc.co.uk/2/hi/business/2330649.stm).
BBC News. 2008. “Italian dairy boss gets 10 years.” BBC News. Retrieved
February 23, 2011 (http://news.bbc.co.uk/2/hi/business/7790803.stm).
Bline, Dennis M., Dennis Duchon, and Wilda F. Meixner. 1991. “The
Measurement of Organizational and Professional Commitmen: An
Examination of the Psychometric Properties of Two Commonly Used
Instruments.” Behavioral Research in Accounting 3:1-12.
1
Brierley, John A. 1996. “The Measurement of Organizational Commitmen and
Professional Commitmen.” The Journal of Social Psychology
136(2):265-267.
Bryce, Robert. 2002. Pipe Dreams: Greed, Ego, and the Death of Enron.
PublicAffairs.
Chen, George. 2009. “Satyam scandal rattles confidence in accounting Big Four.”
Reuters.
Retrieved
February
23,
2011
(http://in.reuters.com/article/2009/01/08/satyam-accountingidINHKG30879120090108).
CNN Money. 1998. “Cendant Closes Fraud Case: Auditors' report finds former
CUC execs created $500M in fake revenue.” CNN Money. Retrieved
February
22,
2011
(http://money.cnn.com/1998/08/27/companies/cendant_folo/).
CNN Money. 2001. “Waste Management Settles: Leading U.S. trash hauling firm
settles class action lawsuit for $457 million.” CNN Money. Retrieved
February
22,
2011
(http://money.cnn.com/2001/11/07/news/waste_mgt/index.htm).
CNN Money. 2006. “CNNMoney.com.” Ex-CA chief Kumar pleads guilty:
Former CEO faces up to 20 years for role in $2.2 billion accounting
fraud at computer software firm. Retrieved February 22, 2011
(http://money.cnn.com/2006/04/24/technology/kumar/index.htm).
Davoren, Julie. 2012. “Contingency Theory in Auditing.” Chron.com. Retrieved
May 30, 2012 (http://smallbusiness.chron.com/contingency-theoryauditing-46110.html).
Desa, Nasina M. and Doris P. P. Koh. 2011. “The Workplace Spirituality and
Affective Commitment Among Auditors in Big Four Public Accounting
Firms: Does It Matter?” Journal of Global Management 2(2):216-226.
DiMeglio, Francesca. 2003. “Inside the Parmalat Scandal: What You Need to
Know?.”
Italiansrus.com.
Retrieved
February
23,
2011
(http://www.italiansrus.com/articles/ourpaesani/parmalat.htm).
Donnelly, David P., Jeffrey J. Quirin, and David O'Bryan. 2003a. “Attitudes
Toward Dysfunctional Audit Behavior: The Effects Of Locus Of
Control, Organizational Commitment, and Position.” Journal of Applied
Business Research 19(1):95-107.
Donnelly, David P., Jeffrey J. Quirin, and David O'Bryan. 2003b. “Auditor
Acceptance of Dysfunctional Audit Behavior: An Explanatory Model
2
Using Auditors' Personal Characteristics.” Behavioral Research in
Accounting 15:87-110.
Elias, Rafik Z. 2006. “The Impact of Professional Commitment and Anticipatory
Socialization on Accounting Students’ Ethical Orientation.” Journal of
Business Ethics 68:83-90.
Fishbein, Martin. 2009. “Martin Fishbein: 1936 - 2009.” Martin Fishbein: 1936 2009. Retrieved June 23, 2012 (http://www.asc.upenn.edu/MartinFishbein/).
Fisher, Lawrence M. 1998. “Sybase Loss to Grow as Sales Are Disputed.” The
New
York
Times.
Retrieved
February
22,
2011
(http://www.nytimes.com/1998/01/22/business/sybase-loss-to-grow-assales-are-disputed.html?ref=sybaseinc).
Fisher, Daniel. 2012. “With Autonomy, H-P Bought An Old-Fashioned
Accounting Scandal. Here's How It Worked.” Forbes. Retrieved May 4,
2014
(http://www.forbes.com/sites/danielfisher/2012/11/20/withautonomy-h-p-bought-an-old-fashioned-accounting-scandal/).
Ghozali, Imam. 2011. Model Persamaan Struktural, Konsep & Aplikasi Dengan
Program AMOS 21.0. 5th ed. Semarang: Badan Penerbit Universitas
Diponegoro.
Gilmore, Jim, Paul Judge, and Paul Solman. 1994. “How to Steal $500 Million.”
Frontline.
Retrieved
June
28,
2012
(http://www.pbs.org/wgbh/pages/frontline/programs/transcripts/1304.htm
l).
Greenfield, Jr., A. C., Carolyn S. Norman, and Benson Wier. 2008. “The Effect of
Ethical Orientation and Professional Commitment on Earnings
Management.” Journal of Business Ethics 83:419-434.
Groves, Roger, Michael Poole, and Paul Broder. 1984. “Professional
Commitments of the Practising Chartered Accountant in Modersn
British.” Accounting and Business Research (Autumn):319-331.
Gupta, Maya R. 2006. “Department of Electrical Engineering University of
Washington.” Department of Electrical Engineering University of
Washington. (http://www.ee.washington.edu/techsite/papers/documents/
UWEETR-2006-0008.pdf).
Hair Jr., Joseph F., William C. Black, Barry J. Babin, and Rolph E. Anderson.
2010. Multivariate Data Analysis. Prentice Hall Higher Education.
Hasan, Mudrika A. 2009. “Etika dan Profesional Akuntan Publik.” Pekbis Jurnal
1(3):159-167.
3
Hoffman, Andy. 2011. “Carson Block: The man who felled a forestry giant.” The
Globe and Mail - The Lunch. Retrieved June 28, 2012
(http://www.theglobeandmail.com/report-on-business/careers/careersleadership/the-lunch/carson-block-the-man-who-felled-a-forestry-giant/
article2099190/).
Hukum Online. 2001. “Kantor Akuntan KPMG Indonesia Digugat di AS.”
Hukum
Online.
Retrieved
August
7,
2014
(http://www.hukumonline.com/berita/baca/hol3732/font-size1colorff0000bskandal-penyuapan-pajakbfontbr-kantor-akuntan-kpmgindonesia-digugat-di-as).
Ikatan Akuntan Indonesia, KAP. 2011. Standar Profesional Akuntan Publik.
Jakarta: Salemba Empat.
Inilah.com, Jakarta. 2009. “Opini Bank Century, Wajar dengan Pengecualian.”
inilah.com.
Retrieved
July
7,
2012
(http://www.inilah.com/read/detail/131105/opini-bank-century-wajardengan-pengecualian/).
Institut Akuntan Publik Indonesia. n.d. “Directory KAP & AP 2012.” Retrieved
July 5, 2012 (http://www.iapi.or.id/iapi/directory.php).
Insurance Journal. 2004. “AIG Forks Up $126 Million to SEC on PNC Deals.”
Insurance
Journal.
Retrieved
February
23,
2011
(http://www.insurancejournal.com/news/national/2004/11/24/47993.htm)
.
Kawamoto, Dawn. 1998. “Sybase Reeling From Snafu.” Cnet News. Retrieved
Februari
22,
2011
(http://news.cnet.com/Sybase-reeling-from-snafu/2100-1001_3207355.html).
Kelley, Tim and Loren Margheim. 1990. “The Impact of Time Budget Pressure,
Personality, and Leadership Variables on Dysfunctional Auditor
Behavior.” Auditing: A Journal of Practice & Theory 9(2):21-42.
Khan, Kim. 2002. “Merrill settles charges: Brokerage firm to pay $100M, doesn't
admit wrongdoing; Spitzer sees it as model for Wall Street.” CNN
Money. Retrieved February 22, 2011 (http://money.cnn.com/2002/05/21/
news/companies/merrill/).
Lachman, Ran and Nissim Aranya. 1986. “Evaluation of alternative models of
commitmentsand job attitudes of professionals.” Journal of
Occupational Behaviour 7:227-243.
4
Lafferty Publications Limited, The Accountant. 2003. “SEC Settles With ExAndersen Partner In Sunbeam Probe.” Standford Law School. Retrieved
July
5,
2012
(http://securities.stanford.edu/news-archive/2003/20030218_Headline01
_Staff.htm).
Lampe, Anne. 2005. “One.Tel auditor was linked to Packer.” smh.com.au.
Retrieved
February
22,
2011
(http://www.smh.com.au/news/business/onetel-auditor-was-linked-topacker/2005/10/25/1130239522655.html).
Malone, C. F. and R. W. Roberts. 1996. “Factors Control With The Incidence of
Reduced Audit Quality Behavior.” Auditing: A Journal of Practice &
Theory 15(2):49-64.
Martin, Steve W. 2011. “Inside Informix's Demise: Story of Informix.com.”
RevenueRecognition.com.
Retrieved
February
22,
2011
(http://www.revenuerecognition.com/content/experts/8976.asp).
Maryanti, Puji. 2005. “Analisis Penerimaan Auditor atas Dysfunctional Audit
Behavior: Pendekatan Karakteristik Personal Auditor (Studi Empiris
pada Kantor Akuntan Publik di Jawa).” Thesis, Magister Sains
Akuntansi, Universitas Diponegoro, Semarang.
Masters,
Steve. 1998. “Accounting Scandal Rocks Sybase Japan.”
Computing.co.uk.
Retrieved
Februari
22,
2011
(http://www.computing.co.uk/ctg/news/1857061/accounting-scandalrocks-sybase-japan).
McCarthy, Ellen. 2005. “MicroStrategy Loses Longtime Auditor:
PricewaterhouseCoopers Pulls Out.” The Washington Post. Retrieved
February
22,
2011
(http://www.washingtonpost.com/wp-dyn/articles/A385372005Mar15.html).
MSNBC. 2004. “Adelphia founder John Rigas found guilty: After 8 days of
deliberations, jury returns partial settlement.” msnbc.com. Retrieved
February 22, 2011 (http://www.msnbc.msn.com/id/5396406).
New York Times. 2001. “The New York Times.” Business Day: Belgian Dispute
on KPMG Audit. Retrieved Februari 22, 2011 (http://query.nytimes.com/
gst/fullpage.html?
res=9A02E4DC1339F934A15757C0A9679C8B63&scp=2&sq=Lernout
%20Hauspie%20KPMG&st=cse).
New York Times. 2007. “The New York Times.” Business Day: Today in
Business | Utility Settles Lawsuit. Retrieved February 22, 2011
5
(http://query.nytimes.com/gst/fullpage.html?
res=9D05E4D61430F935A35752C0A9619C8B63).
O'Bryan, David, Jeffrey J. Quirin, and David P. Donelly. 2005. “Locus of Control
and Dysfunctional Audit Behavior.” Journal of Business & Economics
Research 3(10):9-14.
Otley, D. and B. Pierce. 1995. “The Control Problem in Public Accounting Firms:
An Empirical Study of the Impact of Leadership Style.” Accounting,
Organizations and Society 20:405-420.
Paino, Halil, Zubaidah Ismail, and Malcolm Smith. 2011. “Dysfunctional Audit
Behavior: The Effects of Employee Performance, Turnover Intentions
and Locus of Control.” Journal of Modern Accounting and Auditing
7(4):418-423.
Paino, Halil, Azlan Thani, and Syed I. Z. S. Idris. 2011. “Attitudes Toward
Dysfunctional Audit Behavior: The Effect of Budget Emphasis,
Leadership Behavior, and Effectiveness of Audit Review.” Journal of
Modern Accounting and Auditing 7(12):1344-1351.
Palmeri, Chris. 2006. “How Stuart Wolff Got Himself Caught In A Trap.”
Bloomberg
Businessweek.
Retrieved
July
5,
2012
(http://www.businessweek.com/the_thread/hotproperty/archives/2006/07
/how_stuart_wolf.html).
Patsuris, Penelope. 2002. “Accounting: The Corporate Scandal Sheet.”
Forbes.com.
Retrieved
February
22,
2011
(http://www.forbes.com/2002/07/25/accountingtracker.html).
Pawar, Badrinarayan S. 2009a. “Individual spirituality, workplace spirituality and
work attitudes: An empirical test of direct and interaction effects.”
Leadership & Organization Development Journal 30(8):759 -777.
Peterson, B. K. and T. A. Buckhoff. 2004. “Anti-Fraud Education in Academia.”
Advances in Accounting Education: Teaching and Curriculum
Innovations 6:45-67.
Petronila, Thio A. and Yuke Irawati. 2006. “Hubungan Karakteristik Personal
AuditorTerhadap Tingkat Penerimaan Penyimpangan Perilaku Dalam
Audit.” Akuntabilitas 6(1):1-13.
Pratley, Nils and Jill Treanor. 2002. “Xerox in $2bn scandal: Dollar plunges as
firm admits exaggerating revenues.” Guardian.co.uk. Retrieved February
22, 2011 (http://www.guardian.co.uk/business/2002/jun/29/2).
Public Oversight Board 2000. “The Panel on Audit Effectiveness Report and
Recommendations.” in Public Oversight Board. Stamford, CT.
6
Purnomo, Herdaru. 2009. “BPK: BI Membiarkan Rekayasa Akuntansi di Bank
Century.”
Detik
Finance.
Retrieved
July
7,
2012
(http://finance.detik.com/read/2009/11/23/191903/1247341/5/bpk-bimembiarkan-rekayasa-akuntansi-di-bank-century).
Reid, Tim. 2008. “Wall Street legend Bernard Madoff arrested over '$50 billion
Ponzi scheme'.” The Sunday Times. Retrieved February 23, 2011 (http://
www.timesonline.co.uk/tol/news/world/us_and_americas/article5331997
.ece).
Rezaee, Z., D. L. Crumbley, and R. C. Elmore. 2004. “Forensic Accounting
Education.” Advances in Accounting Education: Teaching and
Curriculum Innovations 6:193-231.
Rotter, Julian B. 1966. “Generalized Expentancies for Internal Versus External
Control of Reinforcement.” Psychological Monographs: General and
Applied 80(1):1-28.
Roundy, Philip T. 2009. “Work and Religion: Artificial Dichotomy or Competing
Interests?.” International Journal of Human and Social Sciences
4(5):311-317.
RTS. n.d. “Atasi Kasus Century Bentuk Tim Pemulihan Aset Publik- KAP Kantor
Akuntan Publik RTS.” RTS. Retrieved August 7, 2014
(http://rts.co.id/news/detail/183/atasikasuscenturybentuktimpemulihanase
tpublikkapkantorakuntanpublikrts.html).
SEC. 2003. “SEC Charges HealthSouth Corp., CEO Richard Scrushy With $1.4
Billion Accounting Fraud.” US Security and Exchange Commission.
Retrieved
February
23,
2011
(http://www.sec.gov/litigation/litreleases/lr18044.htm).
SEC. 2004. “SEC News Digest.” Sec.gov. Retrieved February 22, 2011
(http://www.sec.gov/news/digest/dig080904.txt).
SEC. 2005. “SEC Charges Kmart's Former CEO and CFO With Financial Fraud.”
US
Securities
and
Exchange
Commission.
http://www.sec.gov/news/press/2005-119.htm. Retrieved February 22,
2011 (http://www.sec.gov/news/press/2005-119.htm).
Sharrock, David. 2008. “Anglo Irish Bank bosses quit after hiding loans of
€87m.” The Sunday Times. Retrieved February 23, 2011
(http://business.timesonline.co.uk/tol/business/industry_sectors/banking_
and_finance/article5372566.ece).
7
Shaub, M. K., D. W. Find, and P. Munter. 1993. “The Effects of Auditors' Ethical
Orientation on Commitment and Ethical Sensitivity.” Behavioral
Research in Accounting 5:145-169.
Sijabat, Jadongan. 2010. “Karakteristik Personal Auditor dan Penerimaan Perilaku
Menyimpang Dalam Pelaksanaan Audit: Studi Empiris di KAP Besar di
Jakarta yang Berafiliasi dengan KAP Asing (The Big Four).” Program
Doktor (S3) Ilmu Ekonomi, Universitas Diponegoro, Semarang.
Silaban, Adanan. 2009. “Perilaku Disfungsional Auditor Dalam Pelaksanaan
Program Audit.” Doctoral Dissertation, Program Doktor Ilmu Ekonomi,
Universitas Diponegoro, Semarang.
Smith, R. 1995. “Underreporting Time: An Analysis of Current Tax Practice.”
Journal of Applied Business Research 11:39-45.
Soble, Jonathan. 2011. “Olympus used takeover fees to hide losses.” Tech Hub.
Retrieved June 28, 2012 (http://www.ft.com/cms/s/2/8745be6a-09af11e1-a2bb-00144feabdc0.html#axzz1dGihJTR3).
Solar, D. and D. Bruehl. 1971. “Machiavellianism and Locus of Control: Two
Conceptions of Interpersonal Power.” Psychological Reports 29:10791082.
Sososutiksno, Christina. 2005. “Relation of Time Budget Pressure by
Dysfunctional Behaviour and Its Influence to Audit Quality.” Jurnal
Bisnis dan Akuntansi 7(2):111-127.
Starkman, Dean. 2005. “Ahold Settles Lawsuitfor $1.1 Billion.” The Washington
Post. Retrieved February 23, 2011 (http://www.washingtonpost.com/wpdyn/content/article/2005/11/28/AR2005112800144.html).
Sumantyo, Riwi. 2003. “Kasus Bank Lippo dan Degradasi Kepercayaan Publik.”
Suara
Merdeka.
Retrieved
August
24,
2014
(http://www.suaramerdeka.com/harian/0302/24/eko1.htm).
Susanti, Vivi A. 2007. “Dampak Komitmen dan Moral Reasoning pada Respon
Auditor Terhadap Pengaruh Tekanan Sosial.” Jurnal Maksi 7(2):189205.
Swartz, Jon. 1998. “SYBASE TURNS SPIN DOCTOR / CEO and Executive
Team Show How They Managed Japan Crisis.” SFGate.com. Retrieved
February
22,
2011
(http://articles.sfgate.com/1998-01-23/business/17712838_1_sybasepresident-john-chen-sybase-s-emeryville-relations-executive).
Syahrul, Yura. 2002. “Bapepam: Kasus Kimia Farma Merupakan Tindak Pidana.”
Tempo.
Retrieved
August
7,
2014
8
(http://www.tempo.co/read/news/2002/11/04/05633339/Bapepam-KasusKimia-Farma-Merupakan-Tindak-Pidana).
The Washington Post. 2005. “2005 Post 200: MicroStrategy Inc.” The
Washington
Post.
Retrieved
February
22,
2011
(http://www.washingtonpost.com/wp-srv/business/post200/2005/MSTR.
html).
Valukas, Anton R. 2011. “Lehman Brothers Holdings Inc. Chapter 11
Proceedings Examiner’s Report.” Jenner Block. Retrieved February 23,
2011 (http://lehmanreport.jenner.com/).
Wahyudin, Agus, Indah Anisykurlillah, and Dwi Harini. 2011. “Analisis
Dysfunctional Behavior: Sebuah Pendekatan Karakteristik Personal
Auditor.” Jurnal Dinamika Akuntansi 3(2):67-76.
Weinberg, Ari. 2003. “Shaking Steady Freddie.” Forbes.com. Retrieved July 5,
2012 (http://www.forbes.com/2003/12/11/cx_aw_1211freddie.html).
9