scholarly journals Keteladanan Sifat Rasullah Muhammad SAW dalam Etika Profesi Akuntan Publik

2020 ◽  
Vol 30 (5) ◽  
pp. 1142
Author(s):  
Ilhamda Azis
Keyword(s):  
Professional Ethics ◽  
Role Model ◽  
Code Of Ethics ◽  
The Public ◽  
Public Accountants ◽  
Public Accountant

The professional ethics of public accountants are formulated in a code of ethics. The highest source in the reference to the preparation of the code of ethics is religion. Rasulullah Muhammad SAW is the messenger of Allah Swt to spread Islam and become a role model for mankind. The study was conducted qualitatively by describing the exemplary nature of Rasulullah Muhammad SAW contained in the public accountant code of ethics compiled by IAPI, AICPA, AAOIFI. The results of the study illustrate that the exemplary nature of Rasulullah Muhammad SAW namely shidiq, amanah, tabligh, fathonah is contained in the code ethics of public accountants prepared by IAPI, AICPA, AAOIFI. Keywords: Ethics; The Nature of The Rasulullah Muhammad SAW; Public Accountants.

PERBEDAAN PERSEPSI AKUNTAN PUBLIK, AKUNTAN PENDIDIK, DAN MAHASISWA AKUNTANSI TERHADAP KODE ETIK IKATAN AKUNTAN INDONESIA

2015 ◽  
Vol 9 (1) ◽  
pp. 98
Author(s):  
Widyawati Widyawati ◽  
Ardiani Ika S
Keyword(s):  
Professional Ethics ◽  
Code Of Ethics ◽  
Hypothesis Test ◽  
Test Validity ◽  
Test Reliability ◽  
Positive Thinking ◽  
Quality Of Data ◽  
Accounting Profession ◽  
Public Accountants ◽  
Public Accountant

Accounting profession should always act with due observance of professional ethics IAI. How far the accounting profession in upholding the ethical code of practice will be looked at do. Because of the better practices conducted by the accountant in the performance of duties, then the better the perception that the code of ethics will be presented to the IAI. And knowledge of ethics is the foundation for the accountants to behave ethically or not. In addition, accounting education major effect on ethical behavior of accountants. This study aims to determine differences in perceptions of the Code of Ethics for Public Accountants, Accounting Educators, and Student Accounting. The population in the study year 2010 is all public accountant who worked at Public Accounting Firm (KAP) in Semarang, Accounting educators and students of accounting at the University of particularly public and private schools are UNIKA, Diponegoro University, and UNISULLA. The samples totaling 164 people, consisting of 54 public accountants, 27 accountants accounting educators and 83 students. The variable in this study is persepsi public accountant (XI), accounting educators (X2), and accounting students (X3) to the code of conduct based on ethical principles and rules of ethical accounting profession compartment in the code of ethics of public accountants IAI. Data analysis method was used to test the quality of data that include test validity, test reliability, test the classical assumption. Results of research by descriptive analysis showed that the percentage of the average public accountants, educators and students of accounting akuntan equally positive thinking, both to the principles of professional ethics of accountants and public accountants compartment ethics rules in the code of ethics IAI. The hypothesis test results for the first hypothesis can be seen that Sign value 0.000

scholarly journals PENGARUH PROFESIONALISME, PENGETAHUAN MENDETEKSI KEKELIRUAN, DAN ETIKA PROFESI TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS AKUNTAN PUBLIK

KEBERLANJUTAN ◽  
2017 ◽  
Vol 2 (1) ◽  
pp. 396
Author(s):  
Marini - Marini
Keyword(s):  
Professional Ethics ◽  
Sampling Technique ◽  
Primary Data ◽  
Data Types ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Level 3 ◽  
Public Accountants ◽  
Public Accountant

Abstract Relevance and reliability are the two primary qualities that make accounting information useful for decision making. Therefore, an audit of financial statement is necessary, especially for a Tbk company. To maintain the trust of clients and users of financial statements, the public accountants should to have sufficient competence, such as professionalism, knowledge to detects errors, professional ethics and judgement of materiality level. Purpose of this study is to provide empirical evidence about affect of professionalism, knowledge to detect errors, and professional ethics to the public accountants judgement of materiality level with partial and simultaneous. Population in the study is a public accountant who worked at a Public Accounting Firm in South Jakarta. Sampling technique using convenience sampling method. Data obtained by questionnaire survey completed by the public accountant with 98 respondents from 9 Public Accounting Firm with primary data types. Design is causal research. The results showed that : 1) Professionalism affect of the judgement of materiality level. 2) Knowledge to detect errors did not affect of the judgement of materiality level. 3) Professional ethics affect of the judgement of materiality level. 4) Professionalism, knowledge to detect errors, and professional ethics affect of the judgement of materiality level.                                                                Keyword :    Professionalism, Knowledge to detect errors, Professional ethics and Judgment of materiality level.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI MAHASISWA AKUNTANSI FE UST MENGIKUTI UJIAN SERTIFIKASI AKUNTAN PUBLIK (USAP)

2020 ◽  
Vol 28 (2) ◽  
pp. 160-175
Author(s):  
Adia Adi Prabowo
Keyword(s):  
Social Motivation ◽  
Accounting Students ◽  
Coefficient Of Determination ◽  
Certified Public Accountants ◽  
Study Program ◽  
The Public ◽  
Economic Motivation ◽  
Certification Exam ◽  
Public Accountants ◽  
Public Accountant

Students who want to work as public accountants are required to first take thePublic Accountants Certification Exam which is held by the Indonesian Instituteof Certified Public Accountants, but students who take the public accountantcertification exam are still minimal. The purpose of this study is to determine theeffect of economic motivation, personality, barriers, social motivation and qualitymotivation on accounting students’ interest in taking the Public AccountantCertification Exam.The research respondents were all students of semester VIand above Accounting Study Program Department of AccountingSarjanawiyataTamansiswa University. The instrument testing was carried out usingvalidity and reliability tests. To determine the accuracy of the model, classicalassumption testing is carried out followed by multiple regression analysis bothpartially and simultaneously. The results of this study indicate that the variablesof economic motivation, personality, exam barriers, social motivation and qualitymotivation simultaneously influence the interest of accounting students takingthe Public Accountant Certification Exam by explaining the variation expressedin the coefficient of determination, showing that 66.6% of the variation in interestdetermined by social motivation and personality, while 33.4% is determined byother variables not examined in this study but partially personality and socialmotivation have a significant influence on the interests of accounting studentstaking the Public Accountant Certification Exam, while economic motivationvariables, test barriers, and quality motivation does not have a significant influenceon the interests of accounting students taking the Public Accountant CertificationExam.

EFFECT WORKLOAD, EXPERIENCE AND PROFESSIONAL AUDITOR VIGILANCE AGAINST FRAUD DETECTION (Empirical Study On Public Accounting Firm in South Jakarta area)

2020 ◽  
Vol 8 (9) ◽  
pp. 130-145
Author(s):  
Afly Yessie
Keyword(s):  
Empirical Study ◽  
Fraud Detection ◽  
Certified Public Accountants ◽  
The South ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Public Accountants ◽  
Public Accountant

Abstract This study aims to examine the effects of the workload, experience, and professional awareness of auditors on the detection of fraud. This research was conducted on auditors working at the Public Accountant Firm (KAP) of the South Jakarta region registered with the Indonesian Institute of Certified Public Accountants (Certified) in 2018 using questionnaires. The results of the study indicate that the auditor's experience and professional vigilance has a significant effect on fraud detection. While the workload does not Significantly influence of fraud detection.

EFFECT EXPERIENCE, PROFESSIONAL AUDITOR INDEPENDENCE AND VIGILANCE AGAINST FRAUD DETECTION (Empirical Study On Regional Public Accounting Firm in Central Jakarta)

2020 ◽  
Vol 8 (9) ◽  
pp. 115-129
Author(s):  
Afly Yessie
Keyword(s):  
Empirical Study ◽  
Fraud Detection ◽  
Auditor Independence ◽  
Certified Public Accountants ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Public Accountants ◽  
Public Accountant

Abstract This study aims to examine the effect of the auditor's experience, independence and professional vigilance on fraud detection. This research was conducted on auditors working in the Public Accountant Firm (KAP) of the Central Jakarta area registered with the Indonesian Institute of Certified Public Accountants (Certified) in 2019 using questionnaires. The results indicated resources that the auditor's experience and professional vigilance had a significant effect on fraud detection. While independence does not Significantly influence of fraud detection. Keywords: Experience, independence, auditor's professional vigilance, fraud detection

scholarly journals The Role of Public Accountants in Fraud Prevention and Detection in the Taxation Sector during Covid-19

2021 ◽  
Vol 1 (2) ◽  
pp. 70-82
Author(s):  
Dian Widiyati ◽  
Riyan Harbi Valdiansyah ◽  
M Meidijati ◽  
H Hendra
Keyword(s):  
Tax Evasion ◽  
Tax Incentives ◽  
Health Impacts ◽  
Economic Pressure ◽  
Certified Public Accountants ◽  
The Public ◽  
Financial Benefits ◽  
Public Accountants ◽  
Public Accountant

Until now, there have been many cases of tax evasion that have occurred in Indonesia. Fraud is an act of deviation or omission that is intentionally carried out to deceive, or other parties suffering losses or fraud perpetrators obtaining financial benefits, either directly or indirectly. The design of this research based on literature review. Tax policy in the majority of countries was oriented towards mitigating health impacts and preventing economic pressure. Recently we have also seen other motives that various countries in the world want to achieve as Secretary-General Tax Report to G-20 Finance Ministers and Central Bank Governors. Quick responses through various tax relaxations came through twenty-two legal products. One of the things that is being studied is changes to VAT policy scheme. Currently, the Indonesian Institute of Certified Public Accountants is submitting an exposure draft related to the SJI. Tax incentives provided during the COVID-19 pandemic has the potential to be misused. The role of Public Accountants in preventing and detecting fraud in the taxation sector can be maximized if the public accountant carries out adequate procedures in accordance with applicable auditing standards. Public accountants need to increase the independence of each individual e.g., Continuing Education Program (PPL).

scholarly journals Materiality Level Considerations in The Audit Reporting Process

2019 ◽  
Vol 1 (4) ◽  
Author(s):  
Ni Made Rai Juniariani ◽  
Ni Luh Putu Ratna Wahyu Lestari ◽  
Ni Putu Sri Mariyatni
Keyword(s):  
Professional Ethics ◽  
Task Complexity ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Certified Public Accountants ◽  
Accounting Firms ◽  
The Public ◽  
Positive Effect ◽  
Public Accountant

The purpose of this study is to explain that the consideration of the auditor's materiality level is influenced by experience, professional ethics and task complexity. Materiality level considerations are relative rather than absolute concepts, so the determination of materiality levels can vary for each entity. The respondents used were auditors who worked at the Public Accountant Firm in the Bali Region, which had registered with the Indonesian Institute of Certified Public Accountants in 2018 totaling 73 people in 10 Public Accounting Firms. Sampling in this study is to use the nonprobability sampling method. To answer the research hypothesis using multiple linear regression analysis techniques with the results of the study is the experience and professional ethics have a positive effect on the consideration of the level of materiality, while the complexity of the task does not affect the consideration of the level of materiality. This is due to the fact that the auditors, especially the auditors at the Public Accountant Office in Bali, have been working professionally so that they are able to manage the time in carrying out their auditing duties.

scholarly journals Differences in individual demographic factors in the public accountant's ethical judgment process

2019 ◽  
Vol 4 (01) ◽  
pp. 1
Author(s):  
Yuli Anwar
Keyword(s):  
Ethical Judgment ◽  
Demographic Factors ◽  
Education Level ◽  
Purposive Sampling ◽  
External Auditors ◽  
The Public ◽  
Judgment Process ◽  
Public Accountants ◽  
The Difference ◽  
Public Accountant

This research aims to examine the differences in individual demographic factors in the public accountant's ethical judgment process in Indonesia. Data collected using purposive sampling and total of the samples is 301 respondents of accountants in Indonesia. The Result, revealed that: (a) there is no difference in ethical judgment of public accountants based on age, gender, experience, and status and (b) there are differences in ethical judgment of public accountants based on education level. These results revealed that public accountants in carrying out their duties and obligations as external auditors in private and government companies have no difference in terms of ethical judgment when deciding matters related to the audit they are undergoing due to age, gender, experience, and status. The difference in ethical judgment of public accountants in carrying out their duties and obligations when deciding matters related to deciding audit work will be different between public accountants who have S3 and S2 education with S1 and D3. Ethical judgment carried out by those with S3 and S2 education will be more careful in deciding because if it is wrong it will have an impact on the future. Keywords: Demographic Factors, Public Accountant, Ethical Judgment.

scholarly journals Differences in individual demographic factors in the public accountant's ethical judgment process

2019 ◽  
Vol 4 (01) ◽  
pp. 1
Author(s):  
Yuli Anwar
Keyword(s):  
Ethical Judgment ◽  
Demographic Factors ◽  
Education Level ◽  
Purposive Sampling ◽  
External Auditors ◽  
The Public ◽  
Judgment Process ◽  
Public Accountants ◽  
The Difference ◽  
Public Accountant

This research aims to examine the differences in individual demographic factors in the public accountant's ethical judgment process in Indonesia. Data collected using purposive sampling and total of the samples is 301 respondents of accountants in Indonesia. The Result, revealed that: (a) there is no difference in ethical judgment of public accountants based on age, gender, experience, and status and (b) there are differences in ethical judgment of public accountants based on education level. These results revealed that public accountants in carrying out their duties and obligations as external auditors in private and government companies have no difference in terms of ethical judgment when deciding matters related to the audit they are undergoing due to age, gender, experience, and status. The difference in ethical judgment of public accountants in carrying out their duties and obligations when deciding matters related to deciding audit work will be different between public accountants who have S3 and S2 education with S1 and D3. Ethical judgment carried out by those with S3 and S2 education will be more careful in deciding because if it is wrong it will have an impact on the future. Keywords: Demographic Factors, Public Accountant, Ethical Judgment

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