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Wages Difference Analysis on Internal Auditors From Gender Perspective

dc.contributor.authorTrisnawati, Rina
dc.date.accessioned2017-01-10T04:39:11Z
dc.date.available2017-01-10T04:39:11Z
dc.date.issued2010-11-25
dc.identifier.citationAxel Heitmueller, 2006, Public-sector pay differentials in a devolved Scotland, Journal of Applied Economics; Nov 9, 2; ABI/INFORM Global pg. 295. Blaise Melly, 2005, Public-private sector wage differentials in Germany:Evidence from quantile regression, Empirical Economics 30:505–520 Becker, G. 1957. The Economics of Discrimination . University of Chichago Press, Chichago. Illinois. Becker, G. 1964. Human Capital . National Bureau of Economics Research. New York. Biro Pusat Statistik Propinsi Jawa Tengah. 2007. Statistik Kependudukan dan Ketenagakerjaan Jawa Tengah Buncha Kaipanlert and Brian H Kleiner, 1999, Discrimination in the public sector, Equal Opportunities International; 1999; 18, 5/6; ABI/INFORM Global pg. 74 Campbell, R., Connel, Mc., Stanley, LB & David, AM 2004. Contemporary of Labour Economics. Sixth ed. Mc. Graw-Hill. Irwin. Florida state. Coppin, A.,1996 "Male and Female Earnings in the Caribbean Economy of Barbados: A Human Capital Perspective," Review of Black Political Economy, Vol. 25, No. 2 (Fall), pp. 61-75. Drahomira, F. 2002. Analysis of differences in the wages of men and women proposal of a model procedure for determining the proportion of discrimination. ILO publication . http:/www.ILO.org (22 April 2004) Elena Glinskaya , Michael Lokshin , 2007, Wage differentials between the public and private sectors in India, . Journal of International Development . Chichester: Vol. 19, Iss. 3; pg. 333 Eric, JJ 1998. Perceived of effects of gender, family structure and physical appearance on career progression in public accounting. Accounting, Organization and Society . Vol.19:12-27. Evangelia & Papatreuo, 2006, The Public-Private Sector Pay Differential in Greece Public Finance Review . Thousand Oaks: Vol. 34, Iss. 4; pg. 450 Hamrick, F. 2007. Career women and discrimination. Paper presented on Fouth Annual Women and Works Conference . Arlington.Texas. Ismail, Rahmah & Zulridah Mohd.Noor. 2003. Gender wages differentials in the Malaysian manufacturing sector. Proceeding National Conference Management Science and Operating Research . Kuala Lumpur. Ismail, Rahmah. 2001. Penentu perbezaan pendapatan buruh mengikut kemahiran dalam industri pembuatan di Malaysia. Analisis 8 (1&2):129-152. Laksmi & Nur Indriantoro. 1999. Persepsi akuntan publik wanita dan akuntan publiklaki-laki terhadap isu-isu yang berkaitan dengan akuntan publik wanita. Simposium Nasional Akuntansi . Malang, Jawa Timur, 74: 855-868. Latifah Mohd.Noor. 1998. An overview of gender earnings differentials in Peninsular Malaysia. Journal of Economics and Management ,Vol. 6, No.1. International Islamic University Malaysia. Lehman, R. & Maupin, RJ 1994. Talking heads: Stereotypes, status, sex-roles and satisfaction of female and male auditors. Accounting, Organization and Society . Vol 19(4): 145-162. Neumark, D. 2004. Sex Differences in Labor Markets . London:Routledge Oaxaca, RL & Ransom, MR 1973. Male–female wage differentials in urban labour markets. International s Economic Review , 14: 693–709. Oaxaca, RL & Ransom, MR 1994. On discrimination and the decomposition of wage differentials. Journal of Econometrics , 61: 5–21. Pasey, C. 2005. Career development on female chartered accountants in Scotland : Marginalization and segregation. International Journal of Career Management . Vol 7. Rhoda, PB 1998. An application of human capital theory to salary differentials in the accounting profession. Women in Management Review , Vol.13(5). MCB University . Trisnawati, Rina 2003. Perbedaan organizational expe rience dan pengaruhnya terhadap kinerja akuntan publik perempuan dan laki-laki di Jawa Tengah, Laporan penelitian Studi Kajian Wanita DP2M Dikti, Tidak dipublikasikan. Trisnawati, Rina 2005. Differences of organizational experience and its impact on professional accountant performance. Proceedings, The International Conference on Governance, Accountability and Taxation . Kuala Lumpur: Universiti Utara Malaysia. Trisnawati, Rina 2005, Diskriminasi pada profesi auditor dan pengaruhnya terhadap keberhasilan karir auditor, laporan penelitian PHK-A2 Akuntansi UMS, tidak dipublikasikan Trisnawati, Rina 2006. Pengaruh penerimaan, perlakuan dan komitmen terhadap karir auditor. Jurnal Akuntansi dan Keuangan Vol 25 No 2 September Trisnawati, Rina 2007, Analisis diskriminasi upah dari perspektif gender : Studi empiris auditor di Jawa Tengah dan Yogyakarta, Jurnal Akuntansi dan Keuangan Vol 2 N0 6 September. Trisnawati, Rina 2008, Pengembangan Model Diskriminasi Upah, Paper dipresentasikan dalam seminar hasil penelitian multi tahun, DP2M DITJEN DIKTI, Jakarta, Trisnawati, Rina 2009. Model diskriminasi upah dan implikasinya terhadap keberhasilan karir auditor. (The wages dicrimination model and its implication to auditor`s career), Paper presented in the 2 nd ACCOUNTING CONFERENCE AND 1 DOCTORAL COLLOQUIUM FACULTY OF ECONOMICS UNIVERSITY OF INDONESIA, September 4-5in_ID
dc.identifier.isbn978-983-3198-57-3
dc.identifier.urihttp://hdl.handle.net/11617/8118
dc.description.abstractPrevious studies show the existence of wage differentials between male and female auditors. In most cases, female auditors receive lower wage as compared to male auditors. The main objectives of this study are to identify the factors that determine gender wage level and gender wage differentials among internal auditors and examine the existence of discrimination This study used OaxacaWage Decomposition Model to identify factors that determine gender wage level and gender wage differentials.. A total of 58 private auditors were selected as respondents in this study. Among them, 33 were males and 25 were females. The study was conducted in Central Java and Jogyakarta, Indonesia. The study shows the wage differentials between males and females internal Males auditors have more wages over the females. The auditors status and auditor position are the factors that determine gender wage level. Discrimination does exist and it is an important determinant factor for gender wage differentials. It is 0.105153 or 31.84% contributes to wages differentials. Regardless of auditor`s gender perspective. The researcher proposes for the firms should be fairly in assigning jobs to their auditors and also provide the proper reward system to enhance auditors’ careers. Government on the other hand should formulate policies that can facilitate and encourage the professional women to participate in labor market. The future research should develop the other wages discrimination models to determine the best model for wages discrimination in auditor profession in Indonesiain_ID
dc.language.isoenin_ID
dc.titleWages Difference Analysis on Internal Auditors From Gender Perspectivein_ID
dc.typeArticlein_ID


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