scholarly journals The Influence of Independence, Competence, Work Experience, and Professional Ethics on Auditor’s Performance: Empirical Study Done to Public Accounting Firms in East Java

2020 ◽  
Vol 06 (09) ◽  
pp. 80-87
Author(s):  
Aziza ShellaAde Yolandra ◽  
Sumiadji ◽  
Kuni Utami Handayawati
Keyword(s):  
Empirical Study ◽  
Work Experience ◽  
Professional Ethics ◽  
Public Accounting ◽  
Accounting Firms ◽  
Public Accounting Firms

Pengaruh Profesionalisme dan Etika Profesi Terhadap Pertimbangan Tingkat Materialitas Dalam laporan Keuangan

2021 ◽  
Vol 3 (2) ◽  
pp. 189-204
Author(s):  
Heryani Siti Nudyah
Keyword(s):  
Professional Ethics ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Public Accounting ◽  
Accounting Firms ◽  
Central Java ◽  
Public Accounting Firms

ABSTRACT This study aims to determine how the influence of professionalism and professional ethics on the consideration of the level of materiality in financial statements in public accounting firms, especially in the provinces of Yogyakarta and Central Java. This research is a survey research conducted on auditors who work in public accounting firms with a sampling technique by distributing questionnaires both in person and online. The number of questionnaires processed was 40 questionnaires, with details of 20 questionnaires from google form and 20 questionnaires from questionnaires. Data were analyzed using multiple linear regression analysis. The data used in this study used primary data obtained from the questionnaire method given directly to the auditors of public accounting firms in Yogyakarta and also Central Java, namely Surakarta and Semarang. The results of the study show that Professionalism and Professional Ethics affect the consideration of the level of materiality in the financial statements Keywords: professionalism, professional ethics, materiality level considerations

scholarly journals Extraversion-Introversion Personality Traits Of Local Firm CPAs Who Previously Worked For A National CPA Firm: An Empirical Study

2011 ◽  
Vol 22 (1) ◽  
Author(s):  
David Satava ◽  
Dan Hallock
Keyword(s):  
Empirical Study ◽  
Personality Traits ◽  
Personality Types ◽  
Font Size ◽  
Public Accounting ◽  
Accounting Firms ◽  
Local Firm ◽  
Public Accounting Firms ◽  
Level 1 ◽  
Cpa Firm

<p class="MsoNormal" style="text-align: justify; margin: 0in 0.6in 0pt 0.5in; mso-outline-level: 1;"><span style="font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 10pt;">Prior research on the personality types of CPAs has focused on which personality types were most attracted to national or local public accounting firms. P<span style="color: black;">revious studies indicate </span>that national-firm CPAs are twice as likely to be extraverts whereas local-firm CPAs are twice as likely to be introverts. No prior studies have evaluated the extraversion-introversion personality types of those who first started with a national firm before working for a local firm. This study postulates that for extraversion-introversion, CPAs who worked for a national firm before working for a local firm are statistically similar to those who have only worked for a local firm and statistically different from those who have only worked for a national firm.<span style="mso-spacerun: yes;">&nbsp; </span>With respect to extraversion-introversion for those who first started work for a national firm before working for a local CPA firm, this study supports the hypothesis that they would be different from those who had only worked for a national firm and does not support their similarity with those who had only worked for a local CPA firm.<span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp; </span></span></p>

Auditor Characteristics, Audit Tenure, Audit Fee and Audit Quality

2017 ◽  
Vol 5 (3) ◽  
pp. 94-99
Author(s):  
Melya Senjaya ◽  
Friska Firnanti
Keyword(s):  
Work Experience ◽  
Audit Quality ◽  
Statistical Tests ◽  
Audit Fees ◽  
Jel Classification ◽  
Public Accounting ◽  
Accounting Firms ◽  
Audit Fee ◽  
Public Accounting Firms ◽  
One Year

Objective - The purpose of this research is to obtain empirical evidence about the factors that affect audit quality for auditors working in Public Accounting Firms in DKI Jakarta. Methodology/Technique - The independent variables used in this research are: independence, work experience, competency, accountability, audit tenure, and audit fee. The object of this research consists of 25 Public Accounting Firms located in DKI Jakarta. There are 164 respondents used as samples in this study. The sample was selected based on a convenience sampling method with criteria including auditors working at public accounting firms located in DKI Jakarta, with a minimum of one year work duration. This research used statistical tests of multiple regression. Findings - The result shows that independence, accountability, and audit tenure have an effect on audit quality. Meanwhile, work experience, competency, and audit fees have no influence on audit quality. Novelty - The study suggests that to improve audit quality, Public Accounting Firms should pay attention to the independence and accountability of its auditors. Type of Paper: Empirical Keywords: Audit Quality; Independence; Work Experience; Competency; Accountability; Audit Tenure; Audit Fee. JEL Classification: M41, M42.

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