scholarly journals PENGARUH INDEPENDENSI DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT DALAM MENDETEKSI KECURANGAN DAN KEKELIRUAN PELAPORAN KEUANGAN (Studi Empiris Pada Auditor KAP Di Semarang)

2019 ◽  
Vol 21 (2) ◽  
pp. 121
Author(s):  
WAWAN - SETIAWAN ◽  
WILLYANTO KARTIKO KUSUMO
Keyword(s):  
Decision Making ◽  
Peer Review ◽  
Audit Quality ◽  
The Other ◽  
Public Accounting ◽  
Financial Independence ◽  
Personal Stress ◽  
The One ◽  
Positive Effect

<p><em>Public Accounting Profession ( auditors ) are like " two eyes sword ", on the one hand the auditor must consider the credibility and ethics of the profession, but on the other hand also had to face the pressure of clients in a variety of decision-making auditors. If the auditor is not able to resist pressure from clients such as personal stress, emotional or the financial independence of auditors has been reduced and can affect the quality of the audit.</em><em> </em><em>This study aims to analyze the influence of empirical evidence and prove the experience, knowledge, long associated with the client, the pressure from the client, the auditor's study of colleagues ( peer review), and non-audit services provided by the Firm to audit quality. The samples are 79 respondents is 18 auditors contained in the firm in Semarang. As for answering the research hypotheses using multiple regression analysis, after testing the classical assumptions.</em><em> </em><em>Based on the results of this study concluded that the experience in performing the audit, the auditor's knowledge as well as a study of co-auditors (peer review) has a positive effect on audit quality. So the depth and breadth of knowledge of an auditor as well as more experience in auditing also the presence of a fellow peer auditors , the better the quality of audits conducted.</em></p>

Voter Information Processing and Political Decision Making

2019 ◽  
Author(s):  
Alessandro Nai
Keyword(s):  
Decision Making ◽  
Information Processing ◽  
Individual Differences ◽  
Selective Exposure ◽  
Political Information ◽  
The Other ◽  
Electoral Campaigns ◽  
Political Choices ◽  
The One

Contemporary political information processing and the subsequent decision-making mechanisms are suboptimal. Average voters usually have but vague notions of politics and cannot be said to be motivated to invest considerable amount of times to make up their minds about political affairs; furthermore, political information is not only complex and virtually infinite but also often explicitly designed to deceive and persuade by triggering unconscious mechanisms in those exposed to it. In this context, how can voters sample, process, and transform the political information they receive into reliable political choices? Two broad set of dynamics are at play. On the one hand, individual differences determine how information is accessed and processed: different personality traits set incentives (and hurdles) for information processing, the availability of information heuristics and the motivation to treat complex information determine the preference between easy and good decisions, and partisan preferences establish boundaries for information processing and selective exposure. On the other hand, and beyond these individual differences, the content of political information available to citizens drives decision-making: the alleged “declining quality” of news information poses threats for comprehensive and systematic reasoning; excessive negativity in electoral campaigns drives cynicism (but also attention); and the use of emotional appeals increases information processing (anxiety), decreases interest and attention (rage), and strengthens the reliance on individual predispositions (enthusiasm). At the other end of the decisional process, the quality of the choices made (Was the decision supported by “ambivalent” opinions? And to what extent was the decision “correct”?) is equally hard to assess, and fundamental normative questions come into play.

scholarly journals Decision Making with Dynamic Uncertain Events

2015 ◽  
Vol 54 ◽  
pp. 233-275 ◽  
Author(s):  
Meir Kalech ◽  
Shulamit Reches
Keyword(s):  
Decision Making ◽  
Approximation Algorithms ◽  
Optimal Algorithm ◽  
The Other ◽  
Uncertain Information ◽  
Effective Algorithm ◽  
Key Factor ◽  
The One ◽  
The Cost

When to make a decision is a key question in decision making problems characterized by uncertainty. In this paper we deal with decision making in environments where information arrives dynamically. We address the tradeoff between waiting and stopping strategies. On the one hand, waiting to obtain more information reduces uncertainty, but it comes with a cost. Stopping and making a decision based on an expected utility reduces the cost of waiting, but the decision is based on uncertain information. We propose an optimal algorithm and two approximation algorithms. We prove that one approximation is optimistic - waits at least as long as the optimal algorithm, while the other is pessimistic - stops not later than the optimal algorithm. We evaluate our algorithms theoretically and empirically and show that the quality of the decision in both approximations is near-optimal and much faster than the optimal algorithm. Also, we can conclude from the experiments that the cost function is a key factor to chose the most effective algorithm.

scholarly journals AUDITOR INDEPENDEN DAN KUALITAS AUDIT : SUATU STUDI EMPIRIS PADA AUDITOR DI KAP JAWA TIMUR

2017 ◽  
Vol 2 (1) ◽  
Author(s):  
Deddy Kurniawansyah
Keyword(s):  
Peer Review ◽  
Sampling Method ◽  
Audit Quality ◽  
Control Variable ◽  
Analysis Data ◽  
Financial Statement ◽  
Primary Data ◽  
Study Population ◽  
Positive Effect

The purpose for this research is to test knowledge,number’s client, peer review to audit quality auditors working in KAP East Java. In this research, we use profesionalisme as Control variable. This study population was auditor’s working in KAP East Java of 610 independent auditor. The sampling used in this study purposive sampling method. Source of data is primary data, obtained from distributed questionares directly and email to auditors working in KAP East Java. This study used multiple regretion analysis to analysis data with the help of the program SPSS 22 edition. The results obtained in this study knowledge, number’s client, and peer review has a positive effect on audit quality auditors working in KAP East Java. For control variable, the results obtained is Profesionalisme has a positive effect on audit quality auditors working in KAP East Java. The results of this study are expected to increase the trust of stakeholders to independent auditors on the quality of the audit. High audit quality reduce asymmetric information and information of the financial statement becomes more relevant and reliable as a basis for decision making.Keyword : Knowladge, Number’s Clients, Peer Review, Audit Quality

scholarly journals Socio-Psychological Factors of a Personal Decision on Labor Migration

2020 ◽  
Keyword(s):  
Decision Making ◽  
Work Experience ◽  
Labor Migration ◽  
Psychological Factors ◽  
Necessary Conditions ◽  
Social Indicators ◽  
The Other ◽  
The One ◽  
Personal Decision

The article deals with the problem of decision-making by an individual on labor migration. There was studied directly the phenomenon of labor migration, its features in the global and Ukrainian scale. The modality of influence on the development of the economy and public life of Ukraine is considered. There were outlined social and psychological factors influencing decision making. Among the factors, the crisis life situations of a person are highlighted, namely, an age crisis, a spiritual crisis, a biographical crisis. We also describe the life strategies by which a person is guided in his life. Such an important factor as the nervousness of the situation in which a person is found is considered. The levels of his stress resistance. The phenomenon of "decision" and the necessary conditions for its adoption are analyzed. There was theoretically substantiated the study of the effectiveness dependence in the decision-making process on social indicators and psychological criteria of the personality. The sample in the study consisted of 44 women who are citizens of Ukraine, 22 women of whom have work experience abroad, and the other half is considering this option and is in the process of forming and making an appropriate decision. As a result of empirical research, certain parameters of dependence were found by socio-psychological factors in decision-making. Considering the psychological aspect, there was found a relationship between the prevailing coping strategy that a person chooses to act in stressful situations and the general indicator of resilience - on the one hand, and the ability to make decisions - on the other. The result of our research is a developed program that helps women in overcoming internal obstacles on the way to improving the quality of their own life, because the ability to make decisions indicates the awareness of oneself as a subject of their own life about sufficient resilience.

scholarly journals PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT (STUDI : PADA KANTOR AKUNTAN PUBLIK DAN BADAN PEMERIKSA KEUANGAN DI SULAWESI UTARA)

2014 ◽  
Vol 8 (3) ◽  
Author(s):  
Roland Mailuhu ◽  
Grace B. Mogi ◽  
Lintje Kalangi
Keyword(s):  
Audit Quality ◽  
Professional Standards ◽  
Public Accounting ◽  
The Public ◽  
North Sulawesi ◽  
State Audit ◽  
Auditing Standards ◽  
Positive Effect ◽  
Public Accountant

Public accounting profession is a function of attestation/legalization (atesstation function). When auditors certify the information they publish a report with conclusions regarding the conviction of a written assertion from management. To produce a good quality audit, the auditor should perform the work in accordance with the auditing standards defined, ie in accordance with Standards on Auditing in the Public Accountants Professional Standards (SPAP) or the Auditing Standards for the State Audit Agency (BPK). The quality of the resulting audit the auditor may also be influenced by several factors, among others, competence and independence of the auditor. Competencies help auditors carry out the work effectively and efficiently. The auditor also should be independent in carrying out the audit. Because good competence would not be worth it if the auditor does not have the degree of independence in gathering and evaluating evidence. This study aims to analyze the influence of empirical evidence and prove the competence and independence by the Public Accountant (KAP) and North Sulawesi Representative BPK to audit quality. As for answering the research hypotheses using multiple regression analysis. Based on the partial results of the study it can be concluded that the competence of positive but not significant effect on audit quality and independence of positive and significant impact on audit quality. Competence and independence simultaneously jointly positive effect on audit quality. So the higher the competence and independence of the auditor, the better the quality of audits conducted.

scholarly journals Effect of Auditor Ethics, Knowledge and Dysfunctional Behavior Audit Office of the Quality of Public Accountants in Makassar

2016 ◽  
Vol 7 (1) ◽  
pp. 48-53
Author(s):  
Eva Marin Sambo ◽  
Hj. Yusuf Marwah ◽  
Andi Fadillah A Baso
Keyword(s):  
Audit Quality ◽  
Sampling Technique ◽  
Professional Standards ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Dysfunctional Behavior ◽  
Public Accountants ◽  
Positive Effect

Cases of violation of the Public Accountants Professional Standards at Drs. Mitrawinata and colleagues, due to unfavorable auditor ethics where Drs. Peter Partner Winatadari as Public Accountant (AP) violated the Public Accountants Professional Standards (SPAP) relating to the audit that the general audit assignment restrictions on financial statements Muzatek Jaya. Associated with good audit quality, there are several things that affect them auditor ethics, knowledge and dysfunctional behavior. This study aims to determine the effect of auditor ethics, knowledge and dysfunctional behavior on audit quality either simultaneously or partially on public accounting firm in Makassar. The sampling technique using saturated sampling technique, in order to obtain a sample of 37 respondents. Methods of data analysis using multiple linear regression techniques, test F and test t. These results indicate that the auditor ethics, knowledge and dysfunctional behavior simultaneously significant positive effect on audit quality in the public accounting firm in Makassar. Partially ethics of auditors and knowledge of significant positive effect on audit quality, but not for the dysfunctional behavior that significant negative effect on audit quality. The level of contribution influence auditor ethics, knowledge and dysfunctional behavior on audit quality is high. This is caused by some respondents to variable auditor ethics, knowledge and quality of the audit is still no answer neutral and do not agree, while the dysfunctional behavior variables still exist some respondents who answered disagree and strongly disagree.

PROFESSIONAL ATTRIBUTES OF INTERNAL AUDITORS IN RIAU

2018 ◽  
Vol 3 (2) ◽  
pp. 161
Author(s):  
Satria Tri Nanda
Keyword(s):  
Regression Analysis ◽  
Audit Quality ◽  
Hypotheses Testing ◽  
Internal Auditors ◽  
Factors Influencing ◽  
Professional Attributes ◽  
Professional Care ◽  
Positive Effect

<p><em>This research aims to identify the factors influencing the audit quality of auditors at Inspektorat Provinsi Riau. The population in this research were auditor, examiner, assistant examiner, and P2UPD (Pengawas Penyelenggara Urusan Pemerintah di Daerah) in charge at the Inspectorate in Riau Province and all Inspectorates in Districts and Cities in Riau Province. A total of 290 set of questionnaire were sent and a number of 184 of questionnaires were processed. Using regression analysis conducted by SPSS, the hypotheses testing analysis results show that experience, responsiveness, professional care, executive involvement</em><em>t, planning</em><em> and auditability have significant and positive effect on audit quality. These results indicate that the higher the levels of experience, responsiveness, professional care, executive involvement and auditability of Inspectorate officials, the better the quality of audit performed by the Inspectorate Officials of Riau Province.</em></p>

scholarly journals Burnout in Professional Caregivers and Quality of Life in Institutionalized Center Residents

2013 ◽  
Vol 4 (1) ◽  
pp. 41-53
Author(s):  
Juan P. Martínez ◽  
Inmaculada Méndez ◽  
Esther Secanilla ◽  
Ana Benavente ◽  
Julia García Sevilla
Keyword(s):  
Quality Of Life ◽  
Ad Hoc ◽  
Maslach Burnout Inventory ◽  
The Other ◽  
People With Dementia ◽  
Professional Caregiver ◽  
The One ◽  
Shed Light ◽  
Professional Accomplishment

Starting from previous studies in professional caregivers of people with dementia and other diseases in institutionalized centers of different regions, the aim of this study was to compare burnout levels that workers present depending on the center, to create a caregiver profile with high professional accomplishment and to describe the quality of life that residents perceive Murcia and Barcelona. The instruments used were the Maslach Burnout Inventory (MBI), the Professional Caregiver Survey developed ad hoc and the Brief Questionnaire of Quality of Life (CUBRECAVI in Spanish) on residents. The results show, on the one hand, that levels of professional accomplishment may be paradoxically higher in the case of catastrophe and, on the other hand, the 98.2% of users are satisfied with the residence in which is located and 81.8% with the manner in which occupy the time. The conclusions that are extrapolated from the study shed light on the current situation of workers and residents and the influence that an earthquake can have on them.

scholarly journals Theology at Thresholds: Learning from a Practice ‘In Transition’

2017 ◽  
Vol 4 (1) ◽  
pp. 45-62 ◽  
Author(s):  
Rachel Muers ◽  
Rhiannon Grant
Keyword(s):  
Decision Making ◽  
The Other ◽  
Small Scale ◽  
Theological Ethics ◽  
Reciprocal Influence ◽  
Core Practices ◽  
Recent Developments ◽  
Collective Process ◽  
The One ◽  
Over Time

Recent developments in contemporary theology and theological ethics have directed academic attention to the interrelationships of theological claims, on the one hand, and core community-forming practices, on the other. This article considers the value for theology of attending to practice at the boundaries, the margins, or, as we prefer to express it, the threshold of a community’s institutional or liturgical life. We argue that marginal or threshold practices can offer insights into processes of theological change – and into the mediation between, and reciprocal influence of, ‘church’ and ‘world’. Our discussion focuses on an example from contemporary British Quakerism. ‘Threshing meetings’ are occasions at which an issue can be ‘threshed out’ as part of a collective process of decision-making. Drawing on a 2015 small-scale study (using a survey and focus group) of British Quaker attitudes to and experiences of threshing meetings, set in the wider context of Quaker tradition, we interpret these meetings as a space for working through – in context and over time – tensions within Quaker theology, practice and self-understandings, particularly those that emerge within, and in relation to, core practices of Quaker decision-making.

Lessing's Treatment of the Story of the Ring, and its Teaching

PMLA ◽  
1901 ◽  
Vol 16 (1) ◽  
pp. 107-116
Author(s):  
W. H. Carruth
Keyword(s):  
Decision Making ◽  
The Other ◽  
Outward Appearance ◽  
Final Version ◽  
Good Works ◽  
Relative Value ◽  
Healing Power ◽  
Divine Origin ◽  
The One ◽  
Point Of Departure

In Westermann's Monatshefte for January, 1891, and later in his ‘Life of Lessing,‘ Professor Erich Schmidt has outlined the chief features of the history and transformations of the story of the three rings in Europe. On examination it will be found that all the versions of the story belong to one or the other of two types, which are represented by the two earliest forms of the story preserved to us. The oldest version, that of the Spanish Jew Salomo ben Verga, tells of two rings or jewels only, which were in outward appearance exactly alike, and there is no question of one being genuine and the other false, but only of the relative value of the two. In the absence of the father it is found impossible to decide the question, and thus the decision between Christianity and Judaism is simply avoided. In Li Dis dou vrai aniel, a French poem of the end of the twelfth century, three rings appear, and to the original or genuine ring is attributed a marvelous healing power by which it may be recognized, and following which a decision is arrived at among the three religions, in this case in favor of Christianity, although ther were not wanting later narrators so bold as to hint that the true ring was possessed by Judaism. The version of Etienne de Bourbon, the versions of the Cento Novelle, the three versions of the Gesta Romanorum, all belong to one or the other of two types. We may refer to these two types as the Spanish type and the French type. Those of the first type, to which belongs also the version of Boccaccio, the one from which Lessing took his point of departure, avoid a decision, implying that all religions are equally authoritative, but without inherent or inner evidence of their quality. Those of the second type, to which in many of its features Lessing's final version of the story is allied, lead to a decision, making religion of divine origin indeed, but supplying a test, that of good works, whereby the true religion may be recognized.

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