scholarly journals BEBERAPA FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN

2020 ◽  
Vol 2 (1) ◽  
pp. 23-45
Author(s):  
Apollo Apollo
Keyword(s):  
Corporate Governance ◽  
General Equilibrium Theory ◽  
Middle Range Theory ◽  
Grand Theory ◽  
Going Concern ◽  
Background Theory ◽  
Good Corporate Governance ◽  
Middle Range ◽  
Range Theory ◽  
Big Four

Abstrak: Standar auditing selama 12 tahun terakhir mengalami peningkatan pada sisi kuantitas maupun kualitas. Kondisi ini mengindikasikan terjadinya kompleksitas peran auditor sebagai pihak yang independen dalam menciptakan good corporate governance. Terdapat dua faktor utama yang menyebabkan terjadinya skandal auditing yakni : (a) implementasi standar umum, dan (b) implementasi standar pekerjaan lapangan. Adanya ragam perbedaan dan konflik kepentingan menyebabkan auditor mengalami ambiguinitas peran pada standar auditing. Penelitian ini bertujuan memperoleh bukti empirik pengaruh solidaritas sosial, kompetensi auditor, profesionalisme auditor, dan reputasi perusahaan klien terhadap opini audit going concern. Untuk menguji fakta empirik tersebut diperlukan susunan logika dengan Background Theory: Teori Idealisme Klasik, Grand Theory : General Equilibrium Theory - IO Wassily Leontief (1906 - 1999) Standar Auditing (2011), Middle Range Theory : Posmodernisme Derrida (1930-2004),  Rorty (1931-2007), Sartre (1905-1980), dan Application Theory : Agency  Theory : Jensen & Meckling (1976); Francis and Smith (1994); Hammer (1992) Kamin & Ronen (1978); Fama (1980); Baiman(1982); Caose (1987); Zimmerman  (1980). Unit penelitian adalah 84 responden pada Kantor Akuntan Publik Big Four di Jakarta. Metode alat analisis menggunakan path analysis atau gabungan antara korelasi dan regresi untuk mengetahui pengaruh secara parsial maupun simultan. Hasil penelitian setelah dilakukan uji validitas, reabilitas, dan transformasi data ordinal ke data interval menunjukan hasil: (a) solidaritas sosial, kompetensi auditor, profesionalisme auditor secara parsial tidak berpengaruh signifikan dengan opini audit going concern, sedangkan reputasi perusahaan klien berpengaruh signifikan terhadap opini audit going concern, dan (b) solidaritas sosial, kompetensi auditor, profesionalisme auditor, reputasi perusahaan klien terhadap opini audit going concern secara simultan berpengaruh positif dan signifikan sebesar nilai adjusted R square 0.626 atau sebesar 62.6% sedangkan sisanya 37.4% dipengaruhi variabel lain di luar model penelitian.   Hasil penelitian ini mempunyai konsistensi dengan seluruh kerangka pemikiran, tinjauan pustaka, dan penelitian terdahulu. Adapun saran untuk penelitian: (a) bagi pengembangan ilmu auditing diperlukan penelititan lanjutan di luar model seperti budaya, tanggung jawab etika auditor , (b) untuk kebijakan IAPI dan KAP perlu menyusun kejelasan maupun kriteria lebih konkrit pemberian opini audit going concern, pertimbangan solidaritas sosial, peningkatan kompetensi auditor, memperbaiki profesionalisme auditor, dan memperhatikan kemampuan reputasi perusahaan klien sebagai pihak auditee. Kata Kunci : Solidaritas Sosial, Kompetensi Auditor, Profesionalisme Auditor,  Reputasi Perusahaan Klien, Opini Audit Going concern, KAP Big Four

scholarly journals The Independence Judge Verdict in Tax Dispute Resolution

2017 ◽  
Vol 1 (1) ◽  
pp. 45
Author(s):  
Sartono Sartono ◽  
Tumanggor Tumanggor ◽  
Sri Soemantri ◽  
Wiratni Ahmadi ◽  
Satya Arinanto
Keyword(s):  
Dispute Resolution ◽  
The State ◽  
Judicial Power ◽  
Applied Theory ◽  
Theory Theory ◽  
Middle Range Theory ◽  
Grand Theory ◽  
Theory Of Justice ◽  
Middle Range ◽  
Range Theory

<p align="justify">Tax tribunal as a specialized court exercising judicial powers to investigate and adjudicate tax disputes still using a system of dualism coaching, because until now there has been no revision or amendment of Law No. 2 of 2002 on the Tax tribunal. Independence and freedom of the Tax tribunal judge in deciding tax disputes must uphold justice, and not subject to and bound by any party. This research using theory of Justice based on the Pancasila. Grand Theory, theory of the State of Law as the Middle Range Theory and an Independent Judicial Power Theory. Applied Theory. This research was conducted using a normative juridical. Based on the research results show that the Tax tribunal judge in examining and deciding tax disputes has been carrying out its obligations which reflect the independence and the independence of judges and impartially and has fulfilled the principles of independent judicial power, in accordance with the provisions of Article 24 of the 1945 Constitution.</p>

scholarly journals Middle Range Theory– Robert King Merton

2017 ◽  
Vol 5 (01) ◽  
Author(s):  
Vijay Kumar
Keyword(s):  
Physical Science ◽  
Social Processes ◽  
Talcott Parsons ◽  
Social Scientists ◽  
Middle Range Theory ◽  
Grand Theory ◽  
Empirical Inquiry ◽  
Middle Range ◽  
Range Theory ◽  
Great Scope

Sociology is the science of society. Social scientists today live at a time when physical science has achieved comparatively great scope and precision of theory and experiment, a great aggregate of tools of investigation. Perhaps sociology is not yet ready for its Einstein because it has not yet found its Kepler-to say nothing of its Newton, Laplace, Max Well or Plank. Talcott Parsons is the most important structural–functional theorist. He gave the grand theory. A grand theory is a broad conceptual scheme with systems of interrelated propositions that provide a general frame of reference for the study of social processes and institutions. Merton criticized to this type of theory. He gave middle range theory. Middle range theory is principally used in sociology to guide empirical inquiry. Parsons advocated the creation of grand overarching theories; Merton favoured more limited, middle range theories.

Grand Theory and Middle-Range Theory

2021 ◽  
pp. 131-136
Author(s):  
Frederik Ponjaert
Keyword(s):  
External Validity ◽  
Theory Building ◽  
Middle Range Theory ◽  
Grand Theory ◽  
Middle Range ◽  
True State ◽  
Conditional Statements ◽  
Range Theory ◽  
State Of Affairs ◽  
The One

This chapter differentiates between grand theory and middle-range theory. The study of social phenomena raises the twofold question about the internal and external validity of a hypothesis. A piece of research is internally valid when it describes the true state of affairs within its own setting. The extent to which its findings can be applied to other settings will determine its relative external validity. External validity is a product of the theoretical aspirations of the research. When grand in scope, theoretical aspirations reject the importance of specific variations and attempt to describe the true state of affairs in all settings. Conversely, a theory-building exercise with a mid-range scope is bound by a set of conditional statements. Whereas middle-range theory-building is rooted in generalizable empirical propositions, grand theory-building is based on internally consistent ontologies. On the one hand, grand theory favours highly abstract theorizing, which is fairly distinct from concrete empirical concerns. On the other hand, middle-range theories reflect more sociologically embedded theorizing, which strives to integrate theory and empirical variations over time and space.

Nursing in a Complex World

2012 ◽  
Vol 25 (4) ◽  
pp. 307-312 ◽  
Author(s):  
Kristine Florczak ◽  
Michele Poradzisz ◽  
Susan Hampson
Keyword(s):  
Complexity Theory ◽  
Complex World ◽  
Nursing Research ◽  
Middle Range Theory ◽  
Grand Theory ◽  
Neuman Systems Model ◽  
Systems Model ◽  
Middle Range ◽  
Range Theory ◽  
Neuman Systems

The authors of this column put forth a call for more grand theory to be used as the basis of nursing research. To that end, complexity theory and the Neuman systems model are reviewed followed by a discussion of the links that occur between them. Then evidence of the increased use of middle-range theory as the foundation of current nursing research is put forth. Finally, there is a discussion about the authors’ conclusion that the complexity of the phenomena of interest for nursing research requires theories to be used as underpinnings that are more abstract and less reductionistic.

scholarly journals Analisis Teori Nyeri: Keseimbangan Antara Analgesik dan Efek Samping

2008 ◽  
Vol 12 (2) ◽  
pp. 129-136
Author(s):  
Imami Nur Rachmawati
Keyword(s):  
Pain Management ◽  
Practice Theory ◽  
Daily Practice ◽  
Management Theory ◽  
Nursing Theory ◽  
Middle Range Theory ◽  
Grand Theory ◽  
Middle Range ◽  
Or Practice ◽  
Range Theory

AbstrakTeori dalam keperawatan diklasifikasikan dalam grand theory, middle-range theory, dan low range atau practice theory. Pengetahuan tentang practice theory sangat penting bagi seorang perawat dalam melakukan praktik asuhan keperawatan seharihari. Salah satu practice theory yang dikembangkan pada tahun 2000-an adalah berkaitan dengan manajemen nyeri. Artikel ini memberikan gambaran analisis teori nyeri: keseimbangan antara analgesik dan efek samping berdasarkan langkah-langkah yang telah dirumuskan Walker dan Avant sehingga dapat disimpulkan kelebihan dan kekurangan teori tersebut. AbstractTheories in nursing are classified into grand theory, middle-range theory, and low range or practice theory. In the daily practice, it is important for a nurse to understand and apply nursing theory. One of the practice theory introduced in 2000-s is related to pain management. The aim of this article is to describe an analysis of pain management theory: a balance between analgesic and side effects based on Walker and Avant’s method.

Commentary and Book Review of Middle Range Theories: Application to Nursing Research and Practice (5th Edition) by Sandra J. Peterson and Timothy S. Bredow (2020),

2021 ◽  
Vol 34 (2) ◽  
pp. 211-216
Author(s):  
Howard K. Butcher
Keyword(s):  
Current Status ◽  
Nursing Research ◽  
Nursing Theory ◽  
Middle Range Theory ◽  
Research And Practice ◽  
Middle Range ◽  
Range Theory

The author in this article provides a review of Peterson and Bredow’s 5th edition of Middle Range Theories: Application to Nursing Research and Practice. The author also shared some concerns and thoughts about the current status of nursing theory and middle-range theory.

Why Middle-Range Theory?

1997 ◽  
Vol 19 (3) ◽  
pp. viii ◽  
Author(s):  
Peggy L. Chinn
Keyword(s):  
Middle Range Theory ◽  
Middle Range ◽  
Range Theory

scholarly journals Developing and Testing a Middle-Range Theory of the Well-Being Supportive Physical Environment of Home-Dwelling Elderly

2013 ◽  
Vol 2013 ◽  
pp. 1-7 ◽  
Author(s):  
Satu Elo ◽  
Maria Kääriäinen ◽  
Arja Isola ◽  
Helvi Kyngäs
Keyword(s):  
Physical Environment ◽  
Development Process ◽  
Theory Development ◽  
Well Being ◽  
Middle Range Theory ◽  
Hypothetical Model ◽  
Middle Range ◽  
Range Theory ◽  
Set Up ◽  
Deductive Theory

The aim is to describe the development of a middle-range theory by using an inductive-deductive approach. A theory of well-being supporting physical environment of home-dwelling elderly is used as an example. The inductive-deductive theory development process is described through four different phases: (1) the creations of concepts were described inductively through concept synthesis, (2) relationships between the concepts were examined to set up a hypothetical model, (3) hypotheses were set up to verify the concepts and to test hypothetical models, and (4) the verification and presentation of the theory.

Testing a Middle -Range Theory of Heart Failure Self-Care

2021 ◽  
Vol 34 (4) ◽  
pp. 378-391
Author(s):  
Sumayya A. Attaallah ◽  
Rosalind M. Peters ◽  
Ramona Benkert ◽  
Hossein Yarandi ◽  
Sandra Oliver-McNeil ◽  
...  
Keyword(s):  
Heart Failure ◽  
Latent Variable ◽  
Self Care ◽  
Middle Range Theory ◽  
Conditioning Factors ◽  
Middle Range ◽  
Patients With Heart Failure ◽  
Range Theory ◽  
Care Deficit

A middle-range theory of heart failure self-care, derived from the self-care deficit theory of nursing, was tested among 175 Arab American older adults with heart failure. The middle-range theory achieved good statistical fit, but not all hypothesized relationships were supported. Specifically, conceptualizing basic conditioning factors as a single latent variable was not supported. However, individual factors of depression, social support, and time living with heart failure had a direct effect on both self-care agency and quality of life. Understanding predictors and outcomes of self-care within a theoretical framework is essential in caring for patients with heart failure.

Toward a conceptualization of personalized services in apparel e-commerce fulfillment

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sheenam Jain ◽  
Malin Sundström
Keyword(s):  
Customer Satisfaction ◽  
Perceived Value ◽  
Added Value ◽  
Personalized Service ◽  
Middle Range Theory ◽  
Content Type ◽  
Personalized Services ◽  
Online Retailers ◽  
Middle Range ◽  
Range Theory

Purpose Today, customers’ perceived value does not only depend on the products, but also on the services provided by a firm. In e-commerce, it is important to shift the focus beyond the product and discuss the value of personalized services in the context of e-commerce fulfillment. Therefore, the purpose of this paper is twofold: to develop a conceptual framework proposing satisfaction through personalized services as a middle-range theory; and to suggest foundational premises supporting the theoretical framework, which in turn shape middle-range theory within the context of apparel e-commerce fulfillment. Design/methodology/approach In this theory-driven paper, the authors apply the scientific circle of enquiry, as it demonstrates the role of theorizing with the help of middle-range theory and empirical evidence and as such provides a methodological scaffolding that connects theory formulation and verification. The authors synthesize literature related to customer perceived value (CPV) and satisfaction, followed by abduction focusing on understanding the empirical domain as it occurred in practice from company cases. The presented case studies are based on semi-structured interviews with three Swedish online retailers within the apparel industry. The theory-driven analysis results in suggestions of foundational premises. Findings Based on the theoretical foundations and empirical generalizations, three propositions are suggested. The premises regarding satisfaction through personalized service applied in the domain of apparel e-commerce fulfillment are: to ensure customer satisfaction requires a value co-creation perspective using data during the pre-purchase phase; to ensure customer satisfaction and retention require added-value perspective during the post-purchase phase of the shopping journey; and to ensure satisfaction and convenience require an added-value perspective at the last mile. Practical implications The apparel firms lose a substantial amount of revenue because of poor online customer satisfaction, leading to e-commerce not reaching its full potential. To enhance customer value, online retailers need to find a resort in advanced technologies and analytics to address customer satisfaction, and it is suggested that retailers shift their focus beyond the products and find ways to improve personalized service offerings to gain market advantage, improve fulfillment, drive sales and increase CPV. Originality/value To consider personalized services as a source for improving e-commerce fulfillment and CPV, the main contribution of this study is conceptual as it presents a theoretical model developed from general theory, middle-range theory and verified with empirical claims.

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