scholarly journals Influence of Intellectual/Emotional/Spiritual Intelligence, Independence, and Tri Hita Karana on Auditor Performance

2020 ◽  
Vol 15 (1) ◽  
pp. 85
Author(s):  
I Gusti Ayu Made Asri Dwija Putri ◽  
Ni Gusti Putu Wirawati
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Spiritual Intelligence ◽  
Public Accounting ◽  
Accounting Firms ◽  
Purposive Sampling ◽  
Public Accounting Firms ◽  
Public Accountant

Auditor performance is the result of work rendered in carrying out one’s duties within a certain period of time. The quality of auditing is improved if the auditor shows good performance. The aim of this research is to determine how intellectual/emotional/spiritual intelligence, independence, and the culture of Tri Hita Karana affect auditor performance in public accounting firms in Bali. This research was conducted in seven public accountant firms in Bali and questionnaires were used to collect the data. Purposive sampling was employed to determine the sample, and multiple linear regression was applied as a technique of analysis. This research contributes to the literature as it considers Tri Hita Karana as a factor that affects auditor performance. Hopefully, this research can give guidance to public accounting firms in terms of how intellectual/emotional/spiritual intelligence, independence, and Tri Hita Karana influence auditor performance. Keywords: Tri Hita Karana, auditor, intelligence, independence

Pengaruh Karakteristik Auditor terhadap Kualitas Audit

2019 ◽  
Vol 4 (1) ◽  
pp. 58-68
Author(s):  
Lintang Kurniawati ◽  
Nur Kholis ◽  
Hestin Mutmainah
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Research Method ◽  
Audit Quality ◽  
Purposive Sampling ◽  
The Public ◽  
Auditor Characteristics ◽  
Public Accountant

The purpose of this study is to examine the effect of auditor characteristics (competence, independence and accountability) on audit quality. Respondents from this study were auditors of the public accountant office in Surakarta consisting of 45 respondents, the research method used in this study was purposive sampling and tested using multiple linear regression. The results of this study indicate that competence and accountability influence audit quality, this shows that the more competent an auditor and auditor who has good accountability will affect the quality of the audited, while Independence does not affect audit quality.

scholarly journals PENGARUH AUDIT TENURE, REPUTASI KANTOR AKUNTAN PUBLIK, DAN KELENGKAPAN KERTAS KERJA PERMANEN TERHADAP KUALITAS AUDIT (STUDI KASUS PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI TAHUN 2009-2014)

2020 ◽  
Vol 5 (2) ◽  
pp. 85-91
Author(s):  
Budi Supri Handoko
Keyword(s):  
Audit Quality ◽  
Test Results ◽  
Public Accounting ◽  
Accounting Firms ◽  
Purposive Sampling ◽  
Working Paper ◽  
Permanent Working ◽  
Paper Work ◽  
Public Accountant

This study examines the influence of tenure and reputationof public accounting firms and thecompleteness of the permanent working paper on quality auditing. This study is focused on LQ 45 company that has been listed on The Indonesia Stock Exchangeduring 2009 until 2014. Moreover, by using a purposive sampling metode is gained 234 research samples. The hypothesis testing in this study is using multiple regression analysis. The test results indicate that audit tenure has no effect to the quality of the audit, the reputation of public accountant to audit quality while the completeness of paper work does not affect the quality of the audit Penelitian ini menguji mengenai pengaruh audit tenure, reputasi kantor akuntan public dan kelengkapan kertas kerja permanen terhadap kualitas audit. Peneltian ini di fokuskan pada perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia tahun 2009 sampai dengan 2014, dengan mengggunakan metunakan metode purposive sampling diperoleh 234 sampel penelitian. Pengujian hipotesis dalam penelitian ini menggode purposive sampling diperoleh 234 sampel penelitian. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi berganda. Hasilpengujian menunjukkan bahwa audit tenure tunakan analisis regresi berganda. Hasilpengujian menunjukkan bahwa audit tenure tidak berpengaaruh terhadap kualitaas audit, reputasi berpengaruh terhadap kualitas audit sedangkan kelengkapan kertas kerjatidak berpengaruh terhadap kualitas audit.

WARREN W. NISSLEY: A CRUSADER FOR COLLEGIATE EDUCATION

1996 ◽  
Vol 23 (1) ◽  
pp. 89-116 ◽  
Author(s):  
Elliott L. Slocum ◽  
Alfred R. Roberts
Keyword(s):  
Independent Schools ◽  
College Graduates ◽  
Accounting Education ◽  
Graduate Level ◽  
Public Accounting ◽  
Accounting Firms ◽  
Public Accounting Firms ◽  
College Programs

Warren W. Nissley's intense dedication to public accounting led him to crusade for development of schools of accountancy and improvement of education of accountants. Nissley conceived and championed the Bureau for Placements, 1926–1932, which resulted in: public accounting firms recruiting college graduates and developing permanent professional staffs, publishing the first Institute career publication, academic and student awareness of public accounting, and improved quality of college programs and graduates. Nissley's campaign for independent schools of accountancy, 1928–1950, influenced the Institute's committee on education. Many elements of his recommendations may be recognized in the evolution and current developments of accounting education. However, Nissley would continue to express disappointment in the failure to establish separate professional, graduate level, schools of accountancy for public accounting.

scholarly journals Perceptions of Educators, Accounting Students and Accountants Public Accountant against Ethics of Financial Statement Preparation (Studies at University and KAP in Semarang)

2021 ◽  
Vol 4 (1) ◽  
pp. 89-101
Author(s):  
Imam Prayogo ◽  
Teuku Afrizal
Keyword(s):  
Financial Statements ◽  
Financial Statement ◽  
Accounting Students ◽  
Survey Method ◽  
Analysis Tool ◽  
Validity And Reliability ◽  
Public Accounting ◽  
Accounting Firms ◽  
Public Accounting Firms ◽  
Public Accountant

This study aims to examine differences in perceptions between teaching accountants, accounting students, and accountants on the ethics of preparing financial statements. Ethical indicators for the preparation of financial statements are represented in earnings management, misstatements, disclosures, cost-benefits, and responsibilities. This research was conducted at universities and public accounting firms in Semarang. This research was conducted with a survey method of 70 respondents from teaching accountants, 75 accounting students, and 40 accountants respondents at universities and public accounting firms in Semarang. As an analysis tool, ANOVA is used for hypotheses H1, H2, H3, and H4. Before testing the hypothesis, first the validity and reliability tests are carried out for all the questionnaires that have been collected. Validity and reliability tests show that all data are valid and reliable. Then the questionnaire was tested by ANOVA and strengthened by the Independent Sample T Test. Anova results show that there are differences in perceptions between teaching accountants, accounting students and accountants. However, there was no difference in perceptions between teaching accountants and accountants. Therefore it can be concluded that there are differences in perceptions between teaching accountants, accounting students, and accountants on the ethics of preparing financial statements.

scholarly journals ANALISIS FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN PADA SEKTOR PERUSAHAN MANUFAKTUR YANG TERDAFTAR Di BURSA EFEK INDONESIA

2021 ◽  
Vol 3 (1) ◽  
pp. 153
Author(s):  
Delviana Dama Yanti
Keyword(s):  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Public Accounting ◽  
Accounting Firms ◽  
External Auditors ◽  
Public Accounting Firms ◽  
Fraudulent Financial Statements

ABSTRACT The purpose of this research is see the effect of pentagon fraud proxied by financial targets, nature of the industry, quality of external auditors, change of auditors, number of CEOs who frequently detect fraud in financial statements. Financial statement fraud in this study was measured using the proxies of Return on Assets, Receivables, selection of audit services at public accounting firms, changes in public accounting firms, changes in directors, and the number of CEO photos. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2017-2019. This study uses a purposive sampling technique so, there are 48 financial reports from 25 manufacturing companies. The analytical method used is multiple linear regression analysis with SPSS version 20. The results of this study indicate that financial targets, nature of industry, quality of external auditors and the number of CEOs who often do not have a significant effect in the handling of fraudulent financial statements. Meanwhile, changes in auditors and changes in direction have a significant effect on fraudulent financial statements

FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PEMBELIAN ULANG KONSUMEN PADA TOKO RITEL

2020 ◽  
Vol 3 (1) ◽  
pp. 33-43
Author(s):  
Muhammad Bahruzen ◽  
Dian Komarsyah D ◽  
Prasetya Nugraha
Keyword(s):  
Quality Of Service ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Significant Influence ◽  
Repurchase Intention ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Two Independent Variables

The purpose of this study is determining the influence of location, quality of service, product completeness, and price towards consumer repurchase interest. The populations are consumers Surya Gemilang Store with 100 respondents, using questionnaire for collecting data. The technique of this research is purposive sampling. Analyzed by using multiple linear regression. The result shows that partially two independent variables, quality of service (X2) and price (X4) have a significant influence on consumer repurchase interest of Surya Gemilang Store. However, the location (X1) and product completeness (X3) has no significant effect on consumer repurchase interest. Simultaneously, location (X1), quality of service (X2), product completeness (X3), and price (X4) have a significant influence on consumer repurchase intention (Y). Conclusion: The quality of service and price have a significant influence on consumer repurchase interest in Surya Gemilang Store.   ABSTRAK  Tujuan dari penelitian ini adalah untuk mengetahui pengaruh lokasi, kualitas pelayanan, kelengkapan produk, dan harga terhadap minat pembelian ulang konsumen pada toko ritel. Sampel penelitian berjumlah 100 responden konsumen Toko Surya Gemilang yang ditentukan dengan purposive sampling, dengan teknik pengumpulan data menggunakan kuesioner. Data dianalisis menggunakan uji t, uji F, dan regresi linier berganda. Hasil analisis menunjukkan bahwa secara parsial, hanya variabel kualitas pelayanan dan harga yang memiliki pengaruh signifikan terhadap minat pembelian ulang konsumen. Namun, secara simultan, keempat variabel, yakni lokasi, kualitas pelayanan, kelengkapan produk, dan harga menunjukkan pengaruh yang signifikan terhadap minat pembelian ulang konsumen pada toko ritel. Adanya kesesuaian antara performa dari produk atau jasa (pelayanan) yang ditawarkan, dan jumlah alokasi daya beli konsumen terhadap suatu produk yang ditentukan oleh harga, lebih mendorong minat konsumen untuk melakukan pembelian kembali di waktu yang akan datang. Sehingga, harga dan kualitas pelayanan dapat membangun keunggulan kompetitif bagi toko ritel untuk bersaing, dan mendorong konsumen untuk melakukan pembelian ulang.

CPAs' Perceptions of the Emerging Multidisciplinary Accounting/Legal Practice

2001 ◽  
Vol 15 (1) ◽  
pp. 35-48 ◽  
Author(s):  
Kimberly E. Frank ◽  
Randall K. Hanson ◽  
D. Jordan Lowe ◽  
James K. Smith
Keyword(s):  
Legal Services ◽  
Certified Public Accountant ◽  
Public Accounting ◽  
Legal Ethics ◽  
Accounting Firms ◽  
Accounting Firm ◽  
The Public ◽  
Multidisciplinary Practice ◽  
Public Accounting Firms ◽  
Public Accountant

This paper reports the results of a survey of 219 American Institute of Certified Public Accountant members about legal services their public accounting firms currently offer and plan to offer in the future, and how they would organize their firm to deliver these services to clients. The survey is motivated by the legal profession's current investigation of whether to allow nonattorneys to share fees and become partners with nonattorneys and by the American Bar Association's call for evidence on the current existence of multidisciplinary practice (MDP). Forty-four states established MDP committees to recommend whether legal ethics rules should be relaxed to allow MDP. Relaxed ethics rules allow public accounting firms to employ attorneys to offer a full array of legal services to their clients. We find that public accounting firms already offer a number of legal services to their clients and are interested in increasing the offering of these services if allowed. The results also indicate that the size of the public accounting firm is likely to influence the types of legal services offered and the arrangements used to deliver the legal services to clients. The findings are important because they highlight the need for the legal and accounting professions to formulate rules regarding MDP.

Determinants of Audit Quality at Public Accounting Firms

2021 ◽  
Vol 6 (3) ◽  
pp. 134-143
Author(s):  
Audrey Michelle Wenny Yolanda ◽  
Kartini Kartini ◽  
Grace T. Pontoh
Keyword(s):  
Audit Quality ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Primary Data ◽  
Public Accounting ◽  
Accounting Firms ◽  
Education Experience ◽  
Audit Fee ◽  
Public Accounting Firms

Objective – This study aims to examine and prove the effect of education, experience and audit fee on audit quality. Methodology – The data used are primary data in the form of questionnaires distributed to auditors, both senior and junior auditors at Public Accounting Firms located in Sulawesi. The questionnaires distributed to respondents were 46 auditors and 42 questionnaires were returned and able to processed. Findings – This research used a quantitative approach by measuring the objective data through scientific calculations, derived from samples of certain objects to answer a number of questions. The sampling technique used in this study is purposive sampling by using certain criteria and the model used is multiple linear regression analysis. The results of this study indicate that education, experience and audit fee have an effect on audit quality. Novelty – Audit quality is a representation of the auditor's performance as an audit service provider and also the auditee as an audit service user. As a liaison between the interests of financial statement users and the company, auditors are required to improve the quality of their services which in turn will have an impact on quality of the audit results. Auditors with adequate education and experience and appropriate audit fee in performing audit services will have an effect on the quality of the resulting audit. Type of Paper: Empirical JEL Classification: M40, M49. Keywords: Audit, Education; Experience; Fee; Quality

scholarly journals PENGARUH KUALITAS PRODUK DAN NILAI PELANGGAN TERHADAP LOYALITAS PELANGGAN ES MAHKOTA DI KOTA PALU (STUDI PADA PELANGGAN ES MAHKOTA)

2017 ◽  
Vol 3 (1) ◽  
pp. 87-92
Author(s):  
Aan Maulana ◽  
Rosida P Adam ◽  
Benyamin Parubak
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Product Quality ◽  
Customer Value ◽  
Purposive Sampling ◽  
Sample Data ◽  
Purposive Sample ◽  
Research Show

This research intends to identify and to analyze the effect of product quality and customer value of customer of Es Mahkota in Palu City, the effectof product quality of customer of Es Mahkota in Palu City. This quantitave research show relation between variables. Population of this research is the customer of Es Mahkota in Palu City that has consumed the product for three to four times. 90 samples as respondent was taken through purposive sample. Data were collected using questionnarie and analyzed through multiple linear regression using the application of SPSS release 20. The result of this research revealed that product quality and customer value affects the loyality of cuetomer of  Es Mahkota in Palu City, product quality affects the loyality of customer of Es Mahkota in palu City, and customer value affects the loyality of customer of Es Mahkota in Palu City. Tujuan penelitian ingin mengetahui dan menganalisa: (1) pengaruh kualitas produk dan nilai pelanggan terhadap loyalitas pelanggan Es Mahkota di Kota Palu, (2) pengaruh kualitas produk terhdap loyalitas pelanggan Es Mahkota di Kota Palu, dan (3) pengaruh nilai pelanggan terhadap loyalitas pelanggan Es Mahkota di Kota Palu. Jenis penelitian yang digunakan adalah kuantitatif (menunjukan hubungan antar variabel). Populasi dalam penelitian adalah konsumen atau pembeli Es Mahkota di Kota palu yang telah mengkonsumsi produk sebanyak 3-4 kali. Teknik penarikan sampel dalam penelitian ini menggunakan purposive sampling, dengan jumlah sampel sebanyak 90  responden. Pengambilan data menggunakan kuesioner. Metode analisis yang digunakan analisis regresi linear berganda dengan menggunakan aplikasi SPSS release 20. Hasil penelitian menunjukan bahwa (1) terdapat pengaruh kualitas produk dan nilai pelanggan terhdap loyalitas pelanggan Es Mahkota di Kota Palu, (2) terdapat pengaruh kualitas produk terhadap loyalitas pelanggan Es Mahkota di Kota Palu, (3) terdapat pengaruh nilai pelanggan terhadap loyalitas pelanggan Es Mahkota di Kota Palu.

scholarly journals E-COMMERCE DAN PROFESI AKUNTAN PUBLIK

2017 ◽  
Vol 4 (1) ◽  
pp. 22
Author(s):  
Mutiara Kadarwati ◽  
Khomsiyah Khomsiyah
Keyword(s):  
Sampling Technique ◽  
Recruitment Process ◽  
Public Accounting ◽  
Accounting Firms ◽  
Purposive Sampling ◽  
The Public ◽  
Explorative Study ◽  
Public Accounting Firms

<span class="fontstyle0">The purpose of this research is to analyze expertise of E-commerce as a<br />requirement of auditor candidate recruitment process; the need for training of Ecommerce to the auditor and the importance of the audit formed a special division Ecommerce. This research used a descriptive - explorative study. The data obtained from 40 respondents, auditors working at the public accounting firms in Jakarta. The sampling technique used for this research is purposive sampling. The results showed that: (1) Most of respondents do not agree an E-commerce expertise as a requisite process of recruiting candidates for auditor, (2) Auditor agree that the need for training E-commerce from within or outside public accounting firms<br />and (3) Respondents agreed that formed a special division of audit E-commerce with a reason to be more specific.</span>

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