scholarly journals THE IMPACT OF INFORMATION ABOUT CLIENT IN MODERATED THE EFFECT OF THE INVOLVEMENT OF PUBLIC ACCOUNTING FIRM HEAD AND THE EFFECT OF PROBLEM REPRESENTATIONS ON AUDIT PLANNING

2017 ◽  
Vol 17 (1) ◽  
Author(s):  
Amilin Amilin ◽  
Dennis Steven Erthanegara
Keyword(s):  
Problem Representation ◽  
Quality Data ◽  
Absolute Difference ◽  
Test Quality ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Audit Planning ◽  
The Impact ◽  
Public Accountant

This research examined the effect of executive involvement and problem representation toward audit planning using client’s information as moderating variable. The populations are managing partners, partners, and managers on the public accountant firm that located in DKI Jakarta. Purposive sampling used to take the samples. The sample was taken about 34 respondents which collected by using questionnaires. The analysis methods were consist of test quality data, descriptive statistic, classical assumption test, and hypotheses analysis used test of absolute difference value. The result of hypotheses analysis show that client information have not significantly impact on the influence of executive involvement and problem representation on audit planning.

scholarly journals PENGARUH SISTEM PENGENDALIAN MUTU KANTOR AKUNTAN PUBLIK TERHADAP EFEKTIVITAS PERENCANAAN AUDIT

2016 ◽  
Vol 4 (1) ◽  
Author(s):  
Tb. Aman Fathurochman
Keyword(s):  
Quality Control ◽  
Control System ◽  
Quality Control System ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Public Accounting ◽  
Accounting Firm ◽  
Verification Method ◽  
Audit Planning ◽  
Public Accountant

Abstract. This study aims to determine the description of Quality Control System of Public Accountant Firm and the Effectiveness of Audit Planner at Public Accounting Firm in Bandung and Cimahi, and to know the effect of public accountant quality control system on the effectiveness of audit planning. The research method used is descriptive-verification method with quantitative approach. Data obtained from primary data by using questionnaire. To analyze the data of the researcher using Spearman Rank correlation coefficient analysis and coefficient of determination. Based on the results of this study showed that the quality control system of public accounting firms in Bandung and Cimahi included in the category very well that is, equal to 91.63%. While the effectiveness of audit planning included in category very good / effective that is equal to 85,56%. Quality control system of public accountant office has a positive effect on the effectiveness of audit planning that is equal to 0,2079 or 20,79%. Keywords: Quality Control System of Public Accounting Firm; Effectiveness of Audit Planning. Abstrak. Penelitian ini bertujuan untuk mengetahui gambaran Sistem Pengendalian Mutu Kantor Akuntan Publik dan Efektivitas Perencana Audit pada Kantor Akuntan Publik di Bandung dan Cimahi, serta untuk mengetahui pengaruh sistem pengendalian mutu kantor akuntan publik terhadap efektivitas perencanaan audit. Metode penelitian yang digunakan adalah metode deskriptif-verifikatif dengan pendekatan kuantitatif. Data diperoleh dari data primer dengan menggunakan kuesioner. Untuk menganalisis data peneliti menggunakan analisis koefisien korelasi Rank Spearman dan koefisien determinasi. Berdasarkan hasil penelitian ini menunjukan bahwa sistem pengendalian mutu kantor akuntan publik di Bandung dan Cimahi termasuk dalam kategori sangat baik yaitu, sebesar 91,63%. Sedangkan efektivitas perencanaan audit termasuk dalam kategori sangat baik/efektif yaitu sebesar 85,56%. Sistem pengendalian mutu kantor akuntan publik berpengaruh positif terhadap efektivitas perencanaan audit yaitu sebesar 0,2079 atau 20,79%. Kata Kunci: Sistem Pengendalian Mutu Kantor Akuntan Publik; Efektivitas Perencanaan Audit

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.

scholarly journals PEMAHAMAN SISTEM PENGENDALIAN INTERN, ASIMETRI INFORMASI, KOMPENSASI DAN KENDALI RELIGIUS TERHADAP PENGUNGKAPAN FRAUD AKUNTANSI OLEH AKUNTAN PUBLIK

2018 ◽  
Vol 19 (2) ◽  
pp. 178
Author(s):  
Abdul Manan ◽  
Windasari Rahmawati ◽  
Nasron Alfianto
Keyword(s):  
Internal Control ◽  
Accounting Fraud ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Forensic Accounting ◽  
Internal Control System ◽  
Religious Control ◽  
British Telecom ◽  
Public Accountant

<p><em>Fraud accounting a phenomenon that has not been detected by a public accountant as a party that checks its financial statements. Latest Fraud in the field of accounting re-occur in the giant company and not tracked by an external accountant (public accountant). The beginning of the first half of 2017 has emerged the issue of accounting fraud in British Telecom. On one of its subsidiaries in Italy. The public accounting firm doing the audit work on British Telecom is not a small public accounting firm but one of the bigfour, Price Waterhouse Coopers (PwC). The British Telecom accounting fraud mode in Italy is actually relatively simple and much discussed in the literature of auditing lectures yet many auditors fail to detect it. To know the existence of accounting fraud the auditor seeks to understand corporate governance and knowledge of forensic accounting is adequate. In this study, forensic accounting variables, internal control system, information asymmetry, compensation and religious control as variables used to detect and understand the presence or absence of accounting fraud in the company audited by the auditor.</em></p>

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.

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 PENGARUH PENERAPAN AUDIT E-COMMERCE TERHADAP KINERJA AUDITOR : STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI SURABAYA, INDONESIA

2021 ◽  
Vol 14 (2) ◽  
pp. 32-49
Author(s):  
Muhammad Ismail Saleh ◽  
Muhammad Wisnu Girindratama
Keyword(s):  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Simple Linear Regression ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Inner Model ◽  
The Impact ◽  
The City

This study aims to identify using empirical research how the impact of E-commerce on the auditing profession. The object of this research is the auditor who works at the Public Accounting Firm (KAP) in the city of Surabaya. Data collection was done by doing a survey through a questionnaire media. The primary data generated by 60 questionnaires can be processed using Partial Least Square. Evaluation of the model in PLS is done by evaluating the outer model and inner model. The data in this study were collected through questionnaires and analyzed by using a simple linear regression model. The results of the study found that the implementation of e-audit has a positive and significant effect on auditor performance. The auditor performance is influenced by an e-audit factor of 83% and the remaining is influenced by other factors.

scholarly journals Effect Financial Ratio, Company Age, Size Public Accountant Firm In Audit Delay

2020 ◽  
Vol 24 (1) ◽  
pp. 51
Author(s):  
Julia .
Keyword(s):  
Stock Exchange ◽  
Financial Statements ◽  
Company Size ◽  
Panel Regression ◽  
Public Accounting ◽  
Financial Ratio ◽  
Accounting Firm ◽  
The Public ◽  
Mining Companies ◽  
Public Accountant

The accuracy in submission of financial statements is a condition where the company must accurately and timely calculate the report before being audited by public accountants. The purpose of this study was to Determine the effect of profitability, solvability, liquidity, company age and size of the public accounting firm with size as control variables on audit delay either simultaneously or partially. The population in this study was the mining companies listed on the Indonesia Stock Exchange in 2015-2017 and used 37 samples companies. The statistical analysis used in this study was the data panel regression analysis and continued testing of hypotheses with EViews version 9.0 software program. Based on the results of the analysis, it was concluded that the variable of profitability, liquidity, and age of company had no significant effect on audit delay. solvability, size of public accounting firm, and company size had a significant effect on audit delay.

Impact of Information Technology on Public Accounting Firm Productivity

2002 ◽  
Vol 16 (2) ◽  
pp. 209-222 ◽  
Author(s):  
Rajiv D. Banker ◽  
Hsihui Chang ◽  
Yi-ching Kao
Keyword(s):  
Information Technology ◽  
Critical Role ◽  
Quantitative Information ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
The Public ◽  
It Implementation ◽  
The Impact ◽  
Productivity Gains

In recent years, information technology (IT) has played a critical role in the services provided by the public accounting industry. However, no empirical research has evaluated the impact of IT on public accounting firms. This study focuses on five offices of an international public accounting firm that recently made large IT investments, primarily in audit software and knowledge-sharing applications. Both qualitative and quantitative information from the research site are analyzed to estimate the change in productivity following the implementation of IT. The results from both regression analysis and Data Envelopment Analysis (DEA) indicate significant productivity gains following IT implementation, documenting the value impact of IT in a public accounting firm.

Taylor’s Dilemma

2019 ◽  
Vol 16 ◽  
pp. 267-274
Author(s):  
Jan Taylor Morris ◽  
Jason Porter ◽  
Keyword(s):  
Ethical Issues ◽  
Code Of Ethics ◽  
Public Accounting ◽  
Value System ◽  
Accounting Firm ◽  
The Public ◽  
Unethical Behaviors ◽  
The Impact ◽  
Code Of Professional Conduct ◽  
To Receive

This instructional case explores ethical and leadership issues within the context of public accounting. The case examines one senior manager in a public accounting firm who failed to receive an anticipated promotion to partner and the resulting discussions and actions that follow. The primary objectives of the case are (1) to increase students’ awareness of select ethical issues commonly faced by auditors as they attempt to serve the public trust, their clients, and their firms, and (2) to consider their own value system in relation to the issues identified in this case. The secondary learning objectives are to (1) increase students’ knowledge of the AICPA Code of Professional Conduct / IESBA Code of Ethics, (2) encourage consideration of the impact of ethical and unethical behaviors by auditors on others within the profession, and (3) illustrate how leadership within an organization influences the behaviors of others.

scholarly journals Pengaruh Konflik Peran, Stres Kerja, dan Pemahaman Good Governance Terhadap Kinerja Auditor

2019 ◽  
Vol 29 (1) ◽  
pp. 276
Author(s):  
Virginia Xena Francisca Talise
Keyword(s):  
Role Conflict ◽  
Job Stress ◽  
Work Stress ◽  
Good Governance ◽  
Certified Public Accountants ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
A Company ◽  
Public Accountant

In order for auditors to have good performance, a company or Public Accountant Office needs to pay attention to the factors that influence the performance of its auditors. The purpose of this study is to examine and provide empirical evidence on the influence of role conflict, work stress and understanding good governance on auditor performance. This research was conducted at the Public Accounting Firm registered in the Directory published by the Indonesian Institute of Certified Public Accountants in 2018, which amounted to 8 offices with a sample of 60 auditors. Based on the results of the analysis it was found that role conflict partially had a negative and significant effect on auditor performance. Job stress partially does not affect auditor performance. Understanding of good governance partially has a positive and significant effect on auditor performance. Keywords : Role Conflict; Work Stress; Understanding Of Good Governance; Performance.

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