scholarly journals Rekognisi Publik Pengguna Pelayanan Akuntan Terhadap Tingkat Moralitas Akuntan Publik

2019 ◽  
Vol 19 (2) ◽  
pp. 170
Author(s):  
Muhammad Reza Ramdani ◽  
Ismi Ayu Lestari
Keyword(s):  
Service User ◽  
Public Perception ◽  
Financial Statements ◽  
Primary Data ◽  
Public Accounting ◽  
The Public ◽  
Conventional Banks ◽  
High Level ◽  
The City ◽  
Public Accountant

This study aims to determine the public Recognition of public accountant service users to the level of Morality of public accountants. Where the public users of public accounting services or the users of financial statements consists of internal parties represented by directors or managers of companies go public and external parties represented by investors and creditors who are respectively securities firms and conventional banks in the city of Makassar. The research method used descriptive qualitative approach through the process of observation and spreading questionnaire (questionnaire). Primary data obtained through the distribution of questionnaires to respondents public users of public accounting services. The rate of return of questionnaires was 95.3% or 41 questionnaires from 43 questionnaires distributed. The result of the research shows that public perception of public accountant service user to integrity of public accountant either show positive value or most give answer agree on questionnaire sheet. So this research concludes that public perception of public accountant service user to integrity level of public accountant in Makassar city is positive or still in high level of integrity.

PENGARUH FEE AUDIT, KOMPETENSI AUDITOR, ETIKA AUDITOR DAN TEKANAN ANGGARAN WAKTU TERHADAP KUALITAS AUDIT KANTOR AKUNTAN PUBLIK WILAYAH BALI

2019 ◽  
Vol 1 (2) ◽  
pp. 49-65
Author(s):  
Ni Made Sunarsih ◽  
Ni Putu Shinta Dewi ◽  
I Made Candra Wira Wiguna
Keyword(s):  
Audit Quality ◽  
Time Budget ◽  
Sampling Technique ◽  
Financial Statements ◽  
Primary Data ◽  
Public Accounting ◽  
The Public ◽  
Audit Fee ◽  
Time Budget Pressure ◽  
Public Accountant

Audit quality is very important in order to maintain the trust of clients and those who use audit reports. The profession of public accounting is a profession of public trust. From the profession of public accounting, the public expects a free and impartial assessment of the information presented by company management in financial statements where the public accounting profession is responsible for raising the level of reliability of the company's financial statements, so that people obtain reliable financial information as a basis for decision making. This study aims to re-examine the effect of audit fee variables, auditor competence, auditor ethics and time budget pressure on audit quality. The type of data used is primary data. This research was conducted at the Bali Regional Public Accountant Office. The sampling technique uses purposive sampling technique. The data analysis technique uses multiple linear regression. The population in this study were 86 auditor samples in this study were 39 auditors who worked at least 1 year and had been assigned to field work. Based on the results of the study showed that the audit fee variable, auditor competency and auditor ethics had a positive effect on audit quality at the Bali Regional Public Accountant Office. While the results of the study show that the time budget pressure variables negatively affect audit quality at the Bali Regional Public Accountant Office.

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.

scholarly journals Pengaruh Undang-Undang Akuntan Publik terhadap Minat Mahasiswa Akuntansi sebagai Akuntan Publik (Studi Kasus IIB Darmajaya)

2019 ◽  
Vol 3 (1) ◽  
pp. 49
Author(s):  
Reva Meiliana ◽  
Rieka Ramadhaniyah
Keyword(s):  
Statistical Analysis ◽  
Linear Regression ◽  
Response Rate ◽  
Accounting Students ◽  
Primary Data ◽  
Public Accounting ◽  
Testing Hypotheses ◽  
The Public ◽  
Descriptive Statistical Analysis ◽  
Public Accountant

The purpose of this research is to examine the effect of Public Accountant according to Undang-Undang number 5 year 2011 about the regulation of Public Accountant in Indonesia towards the interest of Accounting students to become Public Accountant. The objects of this study are Accounting Students have graduated in Auditing in IIB Darmajaya. Kuesionaer that can be used to study as many as 184 pieces or can be said to be a response rate of 62%. Furthermore, the primary data that has been collected is processed and analyzed by using descriptive statistical analysis. Testing hypotheses were tested by using linear regression. The results showed empirical evidence that the Public Accounting Law have affected the interest became public accountant.

scholarly journals Pengaruh Gender, Pengalaman, Keahlian, Situasi Audit Dan Etika Terhadap Skeptisisme Profesional Auditor

2020 ◽  
Vol 2 (3) ◽  
pp. 3301-3311
Author(s):  
Rafli Raynaldi ◽  
Mayar Afriyenti
Keyword(s):  
Sampling Method ◽  
Total Population ◽  
Field Research ◽  
Primary Data ◽  
Professional Skepticism ◽  
The Public ◽  
Library Studies ◽  
The City ◽  
Positive Effect ◽  
Public Accountant

This study aims to determine the effect of Gender, Experience, Expertise, Audit Situation, and Ethics on the auditor’s professional skepticism. The population in this study is the auditor at the Public  Accountant Office in the City of Padang. The population in Padang City is 7 Public Accountants with 45 auditors. The sample in this study uses the total sampling method because the total population is less than 100, then the entire populaton is sampled. The data used are primary data. Data collection techniques are used by means of Library Studies and Field Research. Data analysis method used is multiple linear regression. The results of this study indicate that gender affects auditor professuonal skepticism, expertise has a significant effect on the accuracy of auditor opinion, the audit situation has a effect on the accuracy of auditor opinion, the audit siuation has a positive effect on auditor skepticism and ethics has a significant effect on auditor skepticism.

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 PEMAHAMAN MENGENAI UNDANG-UNDANG DAN ETIKA PROFESI AKUNTAN PUBLIK TERHADAP PEMILIHAN KARIER SEBAGAI AKUNTAN PUBLIK

2016 ◽  
Vol 2 (03) ◽  
Author(s):  
Dita Ristya Damawati ◽  
Endang Masitoh Wahyuningsih ◽  
Yuli Chomsatu Samrotun
Keyword(s):  
Population Sample ◽  
Accounting Students ◽  
Primary Data ◽  
Validity And Reliability ◽  
Accounting Profession ◽  
Public Accounting ◽  
Career Selection ◽  
The Public ◽  
Qualitative Descriptive ◽  
Public Accountant

This research aim to know partially and simultaneously influence the understanding of the laws and ethics of the public accounting profession for a career as a public accountant election. This type of research is qualitative descriptive. The data source is the primary data. Population, sample and respondents were accounting students UNIBA Surakarta, sampling with random sampling. The research instrument used questionnaires in the validity and reliability. Data analysis method used descriptive test, classic assumption test including normality test, multicolinearity test, heteroscedasticity test, autocorrelation test for hypothesis testing using multiple linear regression with t test, F test and test determiasi (R2). H1 result t count > t table (3.591 > 1.991), and the significance 0.001 < 0.05 so Ha is received, so the understanding of the laws public accountant influence on the selection of a career as a public accountant. H2 result t count > t table (2.054 > 1.991), and the significance 0.043 < 0.05 so Ha is received, so the understanding of the public accounting profession ethics influence the election of a career as a public accountant. Test F, F count > F table (13.543 > 3.115) and significance < 0.05 (0.000 < 0.05), the Ha received so H3 result is that an understanding of the laws and ethics of the public accounting profession simultaneously affect the election as a career public accountant.Key words: Law, Public Accountant, Professional Ethics, Career Selection

scholarly journals PERSEPSI MASYARAKAT TENTANG AKAN DI KONVERSIKANNYA BANK KONVENSIONAL KE BANK SYARIAH DI ACEH STUDI KASUS DI KOTA LANGSA

2018 ◽  
Vol 2 (2) ◽  
Author(s):  
Early Ridho Kismawadi ◽  
Uun Dwi Al Muddatstsir
Keyword(s):  
Public Perception ◽  
Islamic Law ◽  
Islamic Banks ◽  
The Public ◽  
Guarantee System ◽  
Qualitative Descriptive ◽  
Conventional Banks ◽  
The City

This study aims to determine the public perception in the city of Langsa about Aceh Qanun related to Aceh provincial Qanun No. 8 0f 2014 concerning in the principles of Islamic Law and Qanun No. 8 of 2016 concerning the Halal Product Guarantee System which requires banks to operate in Aceh to be based on sharia principles. The method used in the study is qualitative descriptive. The results of this study the community is very supportive for the enactment of these regulations, but the public hopes that islamic banks operating in the province of Aceh must provide the same facilities as conventional banks which are currently very good compared to islamic banks in terms of facilities owned.

PENGARUH FEE AUDIT, DAN MASA PERIKATAN AUDIT TERHADAP KUALITAS AUDIT (SURVEI PADA KANTOR AKUNTAN PUBLIK KOTA BANDUNG)

2020 ◽  
Vol 8 (2) ◽  
Author(s):  
Sabirin, Afif Prasetyo
Keyword(s):  
Audit Quality ◽  
Audit Fees ◽  
Public Accounting ◽  
Accounting Firms ◽  
The Public ◽  
Analysis Technique ◽  
Audit Fee ◽  
Census Techniques ◽  
The City ◽  
Public Accountant

The purpose of this study is to obtain empirical evidence of the influence of audit fees, and audit engagement period both simultaneously and partially on audit quality at public accounting firms in Bandung. The population in this study is the Public Accountant Office in the city of Bandung which is registered at the IAPI Directorate. The technique of determining the sample using census techniques. The number of samples selected in the study was 60 respondents. The analysis technique uses multiple analysis. The results showed that partially Audit Fee had a positive and significant effect on audit quality. While the engagement period does not affect the audit quality. While simultaneously shows that the Audit Fee, and the Engagement Period, significantly influence the Audit Quality Survey at the Bandung Public Accountant Office.Keywords : Audit Fee, Audit Engagement Period, Audit Quality

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.

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