scholarly journals The Role Of Accounting Knowledge In Defining The Career Of A Public Accountant

2019 ◽  
Author(s):  
Agnes Jessica ◽  
Ria Sandra Alimbudiono ◽  
Eko Pudjolaksono
Keyword(s):  
Public Accountant

scholarly journals La evaluación docente. Una herramienta en la mejora del proceso enseñanza-aprendizaje en las instituciones de educación superior

2020 ◽  
pp. 1-9
Author(s):  
Silvia Gamboa-Cerda ◽  
Ignacio Villegas-Flores ◽  
Juan Emilio Medellín-Ramírez ◽  
María del Carmen Herrera-Chaires
Keyword(s):  
Higher Education ◽  
Teacher Evaluation ◽  
The Other ◽  
Institutions Of Higher Education ◽  
The Public ◽  
Teaching Learning ◽  
Evaluación Docente ◽  
Reference Tool ◽  
Public Accountant

Given the current importance of the role of teacher evaluation in higher education institutions, there is a need to know the current perception that students have of their teachers and use it as a reference tool for decision-making that positively impacts practices of the teaching-learning process, so this research allows to know the strengths and areas of opportunity of teachers of the basic accounting subjects of the Public Accountant degree offered by the Facultad de Contaduría y Administración of the Universidad Autónoma de San Luis Potosí and be used at first as feedback so that teachers make their actions conscious in front of the group and on the other hand serve the institution as an instrument in the design of actions that improve the performance of teachers in their work and thus achieve a Qualitative training of professionals in the accounting area. Finally, this research sets a precedent for both the UASLP and other institutions of higher education to analyze and improve the educational practices of the degrees they offer.

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 FAKTOR PENENTU KUALITAS AUDIT DI KANTOR AKUNTAN PUBLIK DKI JAKARTA

2020 ◽  
Vol 7 (2) ◽  
pp. 85-99
Author(s):  
Momon Momon ◽  
Widarto Rachbini ◽  
Amilin Amilin
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Professional Education ◽  
Audit Quality ◽  
Auditor Independence ◽  
Significant Positive Effect ◽  
Inferential Analysis ◽  
Positive Effect ◽  
Public Accountant

The study aims to analyze the effect of auditor competence and independence on audit quality. The sample used in this study were 151 samples (KAP) represented by the Auditor in DKI Jakarta. Data analysis uses descriptive and inferential analysis using multiple regression analysis. Hypothesis testing results indicate that there is a significant positive effect on Auditor Competence and Auditor Independence on Audit Quality. These results indicate that the higher (both) Auditor Competency and Auditor Independence, the Audit Quality will increase. Independent auditors should pay attention to their competencies. To improve audit quality, it is necessary to increase the competence of auditors by providing training and certification of expertise that supports the auditor profession in line with continuing professional education (PPL) programs. The role of regulators and accountants' associations (IAPI, IAI) in this case is also very necessary to monitor the implementation of the PPL program for auditors (accountants). Auditors who conduct audits must truly maintain and ensure independence both in fact and in appearance in order to produce quality audits. The existence of regulations that limit the length of the audit of a client conducted by the same public accountant, should also be supported by the KAP to rotate the auditor team, not only limited to the level of partners signing the audit report to further maintain its independence.

scholarly journals PERANAN AKUNTANSI DALAM PERPAJAKAN DI INDONESIA

2016 ◽  
Vol 4 (3) ◽  
pp. 129
Author(s):  
Sutjipto Ngumar
Keyword(s):  
Income Tax ◽  
Financial Statement ◽  
Business Activity ◽  
Tax Payers ◽  
Main Factor ◽  
General Director ◽  
Public Accountant ◽  
Tax Capacity

This article is presented to tee/ how the important tax as a main factor for planning the 2001 th year government's budget (APBN). Reminding that the Indonesian tax ratio and tax capacity so less, but there are expectant to rise tax income, by grading human re­ sources (SDM) are necessary. For these goals, the role of taxes General Director (Dil­ jen Pajak) and Public Accountant are being hape. The base of income tax calculation is Financial Statement, that is why the Financial Statement which made by tax payers, had to tell the faith and praper business activity. To prepair the best accounting, systemman and the best auditor, the accountant's role is most very important decided.

The Role of a Certified Public Accountant in Planning, Structuring, and Running a Private Practice

2017 ◽  
pp. 191-198
Author(s):  
Diane V. Libby
Keyword(s):  
Private Practice ◽  
Limited Liability ◽  
Certified Public Accountant ◽  
Limited Liability Company ◽  
Essential Resource ◽  
Public Accountant

Your certified public accountant (CPA) is an essential resource for running the business side of your practice. This chapter provides guidance in choosing a CPA for your private practice, noting the skills and the business characteristics you will want in your CPA. The role the CPA can take with setting up your practice is outlined, and the resources the CPA can add to an established practice are discussed. The types of entity structures available to your practice, such as a limited liability company (LLC) or a professional corporation, are reviewed in detail, with the tax implications of the different entity structures. Common practice expenses are discussed.

PENGARUH INDEPENDENSI DAN KOMPETENSI TERHADAP PERAN AKUNTAN PUBLIK DALAM PENGUNGKAPAN KECURANGAN (Studi Pada KAP di Wilayah Sumatra Utara, Sumatra Barat, Riau dan Sumatra Selatan)

2008 ◽  
Author(s):  
Vivin Anggraeni ◽  
Mukhlizul Hamdi
Keyword(s):  
Simple Sampling ◽  
Public Accountant

This research done to see influence of compaction and independency to role of public accountant in fraud expression. Population of this research is auditor was worked on KAP in regional Island Sumatera namely North Sumatera. West Sumatera, Riau. and South Sumatera. Method of sample the applied is method of simple sampling random. Result of this research is found that compaction and independency have an effect on to role of public accountant in fraud expression

Technical Inefficiency, Allocative Inefficiency, and Audit Pricing

2017 ◽  
Vol 33 (4) ◽  
pp. 580-600 ◽  
Author(s):  
Hsihui Chang ◽  
Yi-Ching Kao ◽  
Raj Mashruwala ◽  
Susan M. Sorensen
Keyword(s):  
Certified Public Accountant ◽  
Audit Pricing ◽  
Technical Inefficiency ◽  
Big 4 ◽  
Audit Firms ◽  
Downward Pressure ◽  
Using Data ◽  
Allocative Inefficiency ◽  
Public Accountant

The critical global role of audit firms, combined with the scarcity of qualified staff and downward pressure on fees, has increased the importance of understanding efficiency in this industry. This article examines the technical and allocative inefficiencies of audit firm staffing using data from 165 audit engagements performed by a Big 4 international certified public accountant (CPA) firm. Prior research has shown that the technical inefficiency of audit engagements leads to lower billing realization rates on audit engagements. We complement and extend this research by examining whether there are inefficiencies in allocating staff for audit engagements in addition to technical inefficiency, and whether each of these inefficiencies leads to lower billing realization rates. We find that there are differences in both technical and allocative inefficiencies across audit engagements, and that both inefficiencies lead to lower billing realization rates after controlling for other characteristics that could affect the realization rates of the audit engagements.

scholarly journals Environmental Awareness and The Role of Public Accounting Professional Bodies in Indonesia: A Brief Reflection

2014 ◽  
Vol 8 (1) ◽  
pp. 48
Author(s):  
Ria Sandra Alimbudiono ◽  
Dwi Suhartini
Keyword(s):  
Group Discussion ◽  
Environmental Awareness ◽  
Deep Understanding ◽  
Environmental Accounting ◽  
Environmental Damage ◽  
General Data ◽  
Different Levels ◽  
Collection Methods ◽  
Public Accountant

This study aims to give an insight about environmental awareness from public accountant and the role of Indonesian accounting professional bodies in ensuring professional sustainability. A naturalistic method was  applied to get deep understanding about the perspectives of the boards of professional bodies as a representation from the condition of public accountants in general. Data collection methods used in this study were interviews and focus group discussion. The findings highlight a variety of perspectives on knowledge of environment, interest in environmental accounting and moral responsibility on environmental damage. This variation shows different levels of awareness and it is mainly caused by the lack of law enforcement and no mandatory standards on environmental issues. This condition will threat legitimacy of accounting profession and finally, be able to endangered professional accounting sustainability. Limitations are about the scope and sample,which provide insights of the boards of public accountant professional bodies on environmental accounting issues. Future studies should be done on other accounting fields such as environmental audit, environmental accounting and reporting <br />and environmental costing.

scholarly journals The role of the economic sciences professional in the budgetary cycle

Perspectivas ◽  
2020 ◽  
Vol 11 (1) ◽  
pp. 201-217
Author(s):  
Carla Eleonora Catellani ◽  
◽  
Roxana Valeria Reinaudi ◽  
Keyword(s):  
Active Role ◽  
Public Budget ◽  
Professional Performance ◽  
Interdisciplinary Work ◽  
The Public ◽  
Budget Cycle ◽  
Democratic State ◽  
The One ◽  
Public Accountant

In this paper, the intervention of the economics professional in the different stages of the budget cycle will be addressed. The professional in economic sciences to whom we refer, is the one established in 1973 in law 20.488 (public accountant, bachelor of administration, bachelor of economics and actuary), who has an active role in the administration of the public sector more precisely in its intervention in the budget cycle. The scope of the study of this cycle is made up of different stages that, although they are specified successively within the same cycle, at the same time overlapping with the stages of the previous and subsequent cycles in time. In these stages one of the main instruments of any democratic State is specified: the public budget will have as many definicions as ways of looking at it. The work is complemented by a description of professional performance in them and the importance of interdisciplinary work.

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