scholarly journals PENGARUH IKLIM ETIKA DAN PENGALAMAN KERJA TERHADAP PERSEPSI ETIS AKUNTAN PUBLIK MENGENAI PENGGELAPAN PAJAK

2018 ◽  
Vol 2 (1) ◽  
Author(s):  
Avi Sunani
Keyword(s):  
Tax Evasion ◽  
Work Experience ◽  
Ethical Climate ◽  
Work Experiences ◽  
Ethical Perceptions ◽  
Moderation Effect ◽  
Accounting Firm ◽  
Public Accountants ◽  
Effect Test ◽  
Public Accountant

The purpose of this study is to investigate the effect of ethical climate and work experiences on public accountants’ ethical perception of tax evasion. This study is based on a survey of 84 public accountants in East Java, Indonesia. The direct and moderation effect test was used to examine the effect of ethical climate and work experiences on ethical perceptions of tax evasion. Consistent with the expectations, ethical climate positively affects ethical perceptions of tax evasion. In other words, public accountant perceptions of the extent to which the organization (public accounting firm) supports public interest and social responsibility clearly encourage them to judge tax evasion as more unethical. Besides, work experience positively affects ethical perceptions of tax evasion. This means that experienced auditor are more opposed to tax evasion than are less experienced. This study has documented the moderating influence of work experiences on the association between ethical climate and ethical perceptions of tax evasion.

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 PERSEPSI AKUNTAN PUBLIK TERHADAP AKUNTABILITAS KEUANGAN PARTAI POLITIK PADA KANTOR AKUNTAN PUBLIK DI MALANG

2013 ◽  
Vol 3 (1) ◽  
Author(s):  
Ike Rachmawati
Keyword(s):  
Political Parties ◽  
Political Party ◽  
Public Accounting ◽  
Sample Number ◽  
Accounting Firm ◽  
The Public ◽  
Financial Accountability ◽  
Public Accountants ◽  
The City ◽  
Public Accountant

<p>This study entitled "<em>Perceptions of Political Parties and Financial Accountability Campaign Funds by Public Accountant</em>" with the aim of the research to find out if there were no differences in the perception of public accounting and financial accountability of political party campaign funds. Data collection methods used in this study is to use surveys in which sample collection through questionnaires. Researchers took the object of research in public accounting firm located in the city of Malang, a sample number of 33 respondents. The analysis used in this research is descriptive analysis with the help of the computer program SPSS (Statistical Package For Social Science) version 11. Sampling techniques are used to using the method judgemen / purposive sampling, the researcher uses a specific consideration of the elements are selected as the sample population. Tests are conducted to answer the researchers' hypothesis using one sample t test trials. The first hypothesis testing results show that the sig. (2-tailed) &lt;0.05 then H1 is received and Ho is rejected, this shows that the hypothesis is accepted which means the researchers found no differences in the perception of public accountants of the financial accountability of political parties, while the second hypothesis test results showed the sig. (2-tailed) &lt;0.05 then the H1 accepted and rejected Ho ang means there is no difference in the perception of public accountants to the accountability of campaign funds.The conclusion from this study that there is no difference in perception of the public accountant and financial accountability of political party campaign funds. Suggestions are given for further research investigator of the study population are expected not only to the public accounting firm in the city of Malang, but is extended to the public accounting firm on the outskirts of Malang and increase the number of variables with the variable political party financial reports and financial statements of a political party after the audit so that the bias comparison between the results of audit visits to the perception of public accountants.</p> <p><strong> </strong></p>

scholarly journals Integritas Kebenaran Akuntan Publik di KAP "ABC" Surabaya (Studi Fenomenologi)

2020 ◽  
Vol 3 (2) ◽  
pp. 163
Author(s):  
Ratna Anggraini Aripratiwi
Keyword(s):  
Public Accounting ◽  
Accounting Firm ◽  
Deep Meaning ◽  
Public Accountants ◽  
The Many ◽  
Public Accountant

This study aims to obtain a deep meaning for public accountant integrity in Public Accounting Firm “ABC” Surabaya through a phenomenology approach. Revealing public accountants' integrity because of the many public accountants is still dragged into fraud and violations, resulting in unethical decisions. Every public accountant has a different perspective in determining and exercising an integrity attitude, whether to defend or even take it off for a particular purpose. And in the end, bring up a variety of diverse meanings of pure integrity and pragmatic integrity.

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 Love of Money, Religiosity, and Gender: How do These Affect the Ethical Perceptions of Public Accountants?

2021 ◽  
Vol 10 (1) ◽  
pp. 71-77
Author(s):  
Naili Saadah ◽  
Samroh Samroh
Keyword(s):  
Ethical Perceptions ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Love Of Money ◽  
The Love Of Money ◽  
Financial Scandals ◽  
Public Accountants ◽  
And Gender ◽  
The One

Ethics has always been an interesting issue to discuss in any discussion related to the professionalism of the world of accounting and auditing. Public scepticism towards the accounting profession is quite reasonable since there are not a few auditors and public accountants involved with financial scandals. Money for an individual is like a double-edged knife, on the one hand, it is a need, but it can also be a root of greed, no exception for an auditor. Therefore, this study aims to determine the effect of love of money on the ethical perceptions of public auditors. Whether there is an influence of the love of money on the ethical perceptions of public auditors and how does this affect it when faced with one’s religiosity and gender. Using the object of the research of auditors who are members of the public accounting firm in Semarang city, this research succeeded in collecting a sample of 43 auditors with the criteria of having had at least three years of experience as an auditor. The results prove that love of money has a direct effect on the ethical perceptions of public auditors. However, when the feeling of love of money is faced with religiosity and gender, it does not significantly influence auditors’ ethical perceptions. Therefore, it can be concluded that love of money is one’s attitude in general which is reflected in the behaviour of an auditor so that one’s love of money can directly influence an auditor’s ethical perception. Keywords: Love of Money; Religiosity; Gender; Ethical Perceptions

scholarly journals CEOs’ International Work Experience and Compensation

2021 ◽  
Author(s):  
Stefan Schmid ◽  
Sebastian Baldermann
Keyword(s):  
Human Capital ◽  
Empirical Analysis ◽  
Work Experience ◽  
Resource Dependence ◽  
Human Capital Theory ◽  
Work Experiences ◽  
Capital Theory ◽  
International Work ◽  
Executive Remuneration ◽  
To Receive

AbstractIn this paper, we study the effect a CEO’s international work experience has on his or her compensation. By combining human capital theory with a resource dependence and a resource-based perspective, we argue that international work experience translates into higher pay. We also suggest that international work experience comprises several dimensions that affect CEO compensation: duration, timing and breadth of stays abroad. With data from Europe’s largest stock market firms, we provide evidence that the longer the international work experiences and the more numerous they are, the higher a CEO’s compensation. While, based on our theoretical arguments, we expect to find that later international work experiences pay off for CEOs, our empirical analysis shows that earlier international work experiences are particularly valuable in terms of compensation. In addition, our data support the argument that maturity allows a CEO to take advantage of the skills, knowledge and competencies obtained via international experience—and to receive a higher payoff. With our study, we improve the understanding of how different facets of a CEO’s background shape executive remuneration.

The Effect of Type A Personality and Public Accountant Law Perception on Career Interests as Public Accountants

2021 ◽  
Vol 6 (2) ◽  
pp. 47-54
Author(s):  
Ni Nyoman Sri Rahayu Damayanti ◽  
I Gde Agung Wira Pertama
Keyword(s):  
Data Distribution ◽  
Type A ◽  
Reliable Data ◽  
Accounting Students ◽  
Career Interests ◽  
High Achievement ◽  
Public Accountants ◽  
Type A Personality ◽  
Accounting Student ◽  
Public Accountant

Individuals with type A personalities are people with high achievement-oriented, competitive, and fast workers. They are considered qualified to be public accountants. However, the perceptions of public accountant laws influence their career interests. The purpose of the research is to investigate the influence of type A personality and perception of public accountant law on career interests of accounting students as public accountants. The data were collected by disseminating questionnaires to respondents of 94 accounting students of the 7th semester and above at the private universities in Denpasar. All instruments are valid and reliable. Data distribution has been freed from classical assumptions. The findings indicate that type A personality and the perception of public accountant laws have positive and significant effects on accounting student career interests as public accountants.

The big leap: a story of the public accounting firm that wanted to become a cooperative

2016 ◽  
Vol 12 (1) ◽  
pp. 24-49 ◽  
Author(s):  
Stéphane Jaumier
Keyword(s):  
Actor Network Theory ◽  
Certified Public Accountants ◽  
Public Accounting ◽  
Content Type ◽  
Accounting Firm ◽  
The Public ◽  
Accounting Research ◽  
Translation Stage ◽  
Public Accountants ◽  
Worker Cooperative

Purpose – While a comparative study of the literature on accounting as a profession and on cooperatives reveals important differences in the values embodied by certified public accountants and by cooperators, the purpose of this study is to explore whether such differences lead to an insurmountable incompatibility or may possibly be mitigated and eventually overcome. Design/methodology/approach – The study focuses on a French public accounting firm’s project to become a worker cooperative. Drawing on methodological insights from actor–network theory (ANT), the study analyses a situation in which the certified public accountants try to convince some cooperators of the merits of their project. Findings – The case studied suggests that accounting as a profession and cooperatives are irreconcilable. It not only confirms that some of their contrasting features (identified in the literature) are indeed too difficult to overcome but also reveals a new, unforeseen source of tension between certified public accountants and cooperators. Research limitations/implications – The study calls for further research into the so-far-overlooked relationships between accounting as a profession and cooperatives. It also proposes to extend the usage of ANT in accounting research to the study of accounting as a profession. Originality/value – While ANT-inspired accounting research has to date shown a dominant interest in successful translation processes, the present study looks at an unsuccessful translation stage.

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