scholarly journals Differences in individual demographic factors in the public accountant's ethical judgment process

2019 ◽  
Vol 4 (01) ◽  
pp. 1
Author(s):  
Yuli Anwar
Keyword(s):  
Ethical Judgment ◽  
Demographic Factors ◽  
Education Level ◽  
Purposive Sampling ◽  
External Auditors ◽  
The Public ◽  
Judgment Process ◽  
Public Accountants ◽  
The Difference ◽  
Public Accountant

This research aims to examine the differences in individual demographic factors in the public accountant's ethical judgment process in Indonesia. Data collected using purposive sampling and total of the samples is 301 respondents of accountants in Indonesia. The Result, revealed that: (a) there is no difference in ethical judgment of public accountants based on age, gender, experience, and status and (b) there are differences in ethical judgment of public accountants based on education level. These results revealed that public accountants in carrying out their duties and obligations as external auditors in private and government companies have no difference in terms of ethical judgment when deciding matters related to the audit they are undergoing due to age, gender, experience, and status. The difference in ethical judgment of public accountants in carrying out their duties and obligations when deciding matters related to deciding audit work will be different between public accountants who have S3 and S2 education with S1 and D3. Ethical judgment carried out by those with S3 and S2 education will be more careful in deciding because if it is wrong it will have an impact on the future. Keywords: Demographic Factors, Public Accountant, Ethical Judgment

scholarly journals Differences in individual demographic factors in the public accountant's ethical judgment process

2019 ◽  
Vol 4 (01) ◽  
pp. 1
Author(s):  
Yuli Anwar
Keyword(s):  
Ethical Judgment ◽  
Demographic Factors ◽  
Education Level ◽  
Purposive Sampling ◽  
External Auditors ◽  
The Public ◽  
Judgment Process ◽  
Public Accountants ◽  
The Difference ◽  
Public Accountant

This research aims to examine the differences in individual demographic factors in the public accountant's ethical judgment process in Indonesia. Data collected using purposive sampling and total of the samples is 301 respondents of accountants in Indonesia. The Result, revealed that: (a) there is no difference in ethical judgment of public accountants based on age, gender, experience, and status and (b) there are differences in ethical judgment of public accountants based on education level. These results revealed that public accountants in carrying out their duties and obligations as external auditors in private and government companies have no difference in terms of ethical judgment when deciding matters related to the audit they are undergoing due to age, gender, experience, and status. The difference in ethical judgment of public accountants in carrying out their duties and obligations when deciding matters related to deciding audit work will be different between public accountants who have S3 and S2 education with S1 and D3. Ethical judgment carried out by those with S3 and S2 education will be more careful in deciding because if it is wrong it will have an impact on the future. Keywords: Demographic Factors, Public Accountant, Ethical Judgment.

scholarly journals GAMBARAN TINGKAT KEPATUHAN MASYARAKAT DALAM PENERAPAN PROTOKOL KESEHATAN POST VAKSINASI COVID-19

2021 ◽  
Vol 5 (2) ◽  
pp. 43
Author(s):  
Agus Mulyawan ◽  
Rita Sekarsari ◽  
Nuraini Nuraini ◽  
Eriyono Budi
Keyword(s):  
Early Adulthood ◽  
Sampling Technique ◽  
Education Level ◽  
Cross Sectional ◽  
Purposive Sampling ◽  
The Public ◽  
Gender And Education ◽  
Work Area ◽  
Education Levels ◽  
The Government

ABSTRACT Covid-19 is still a serious world problem with the number of cases still rising and falling every day. In response to this, the government is currently aggressively humiliating the Covid-19 Vaccination program and at the same time encouraging the public to continue to carry out health protocols such as wearing masks, washing hands and maintaining distance. This study aims to describe the level of community compliance in the application of post-Covid-19 vaccination health protocols in the Pakuhaji Health Center Work Area. The design in this study was cross sectional. Data collection using online and manual questionnaires. The sample is 85 respondents who have been vaccinated against Covid-19 to 1 or 2, respondents were taken by purposive sampling technique. The results obtained as many as 17 respondents (20%) in the non-compliant category and 68 respondents (80%) in the obedient category. And based on the characteristics of the respondents age, gender, and education. Based on this study, it was found that respondents with early adulthood (18-40 years) were more obedient to the implementation of health protocols. based on gender, female respondents were much more obedient in implementing health protocols and furthermore based on education level, respondents with middle to high education levels were much more obedient in implementing health protocols. ABSTRAK Covid-19 hingga saat ini masih menjadi permasalahan dunia yang serius dengan jumlah kasus yang masih naik turun setiap harinya. Dalam menanggapi hal tersebut pemerintah saat ini sedang gencar malukan program Vaksinasi Covid-19 dan sekaligus menganjurkan masyarakat untuk tetap melakukan protokol kesehatan seperti memakai masker, mencuci tangan dan manjaga jarak. Penelitian ini bertujuan untuk mengetahui gambaran tingkat kepatuhan masyarakat dalam penerapan protokol kesehatan post Vaksinasi Covid-19 di Wilayah Kerja Puskesmas Pakuhaji. Desain pada penelitian ini adalah cross sectional. Pengumpulan data menggunakan kuesioner secara online dan manual. Sample berjumlah 85 responden yang sudah vaksinasi Covid-19 ke 1 atau 2, responden diambil dengan teknik purposive sampling. Hasil penelitian didapatkan sebanyak 17 responden (20%) dengan kategori tidak patuh dan 68 responden (80%) dengan kategori patuh. Dan berdasarkan karakteristik responden usia, jenis kelamin, serta pendidikan. Berdasarkan penelitian ini, ditemukan responden dengan usia dewasa awal (18-40 tahun) lebih patuh terhadap penerapan protokol kesehatan. Selain itu berdasarkan jenis kelamin, responden perempuan jauh lebih patuh dalam penerapan protokol kesehatan dan selanjutnya berdasarkan tingkat pendidikan, responden dengan tingkat pendidikan menenga hingga tinggi jauh lebih patuh dalam penerapan protokol kesehatan.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI MAHASISWA AKUNTANSI FE UST MENGIKUTI UJIAN SERTIFIKASI AKUNTAN PUBLIK (USAP)

2020 ◽  
Vol 28 (2) ◽  
pp. 160-175
Author(s):  
Adia Adi Prabowo
Keyword(s):  
Social Motivation ◽  
Accounting Students ◽  
Coefficient Of Determination ◽  
Certified Public Accountants ◽  
Study Program ◽  
The Public ◽  
Economic Motivation ◽  
Certification Exam ◽  
Public Accountants ◽  
Public Accountant

Students who want to work as public accountants are required to first take thePublic Accountants Certification Exam which is held by the Indonesian Instituteof Certified Public Accountants, but students who take the public accountantcertification exam are still minimal. The purpose of this study is to determine theeffect of economic motivation, personality, barriers, social motivation and qualitymotivation on accounting students’ interest in taking the Public AccountantCertification Exam.The research respondents were all students of semester VIand above Accounting Study Program Department of AccountingSarjanawiyataTamansiswa University. The instrument testing was carried out usingvalidity and reliability tests. To determine the accuracy of the model, classicalassumption testing is carried out followed by multiple regression analysis bothpartially and simultaneously. The results of this study indicate that the variablesof economic motivation, personality, exam barriers, social motivation and qualitymotivation simultaneously influence the interest of accounting students takingthe Public Accountant Certification Exam by explaining the variation expressedin the coefficient of determination, showing that 66.6% of the variation in interestdetermined by social motivation and personality, while 33.4% is determined byother variables not examined in this study but partially personality and socialmotivation have a significant influence on the interests of accounting studentstaking the Public Accountant Certification Exam, while economic motivationvariables, test barriers, and quality motivation does not have a significant influenceon the interests of accounting students taking the Public Accountant CertificationExam.

EFFECT WORKLOAD, EXPERIENCE AND PROFESSIONAL AUDITOR VIGILANCE AGAINST FRAUD DETECTION (Empirical Study On Public Accounting Firm in South Jakarta area)

2020 ◽  
Vol 8 (9) ◽  
pp. 130-145
Author(s):  
Afly Yessie
Keyword(s):  
Empirical Study ◽  
Fraud Detection ◽  
Certified Public Accountants ◽  
The South ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Public Accountants ◽  
Public Accountant

Abstract This study aims to examine the effects of the workload, experience, and professional awareness of auditors on the detection of fraud. This research was conducted on auditors working at the Public Accountant Firm (KAP) of the South Jakarta region registered with the Indonesian Institute of Certified Public Accountants (Certified) in 2018 using questionnaires. The results of the study indicate that the auditor's experience and professional vigilance has a significant effect on fraud detection. While the workload does not Significantly influence of fraud detection.

scholarly journals Keteladanan Sifat Rasullah Muhammad SAW dalam Etika Profesi Akuntan Publik

2020 ◽  
Vol 30 (5) ◽  
pp. 1142
Author(s):  
Ilhamda Azis
Keyword(s):  
Professional Ethics ◽  
Role Model ◽  
Code Of Ethics ◽  
The Public ◽  
Public Accountants ◽  
Public Accountant

The professional ethics of public accountants are formulated in a code of ethics. The highest source in the reference to the preparation of the code of ethics is religion. Rasulullah Muhammad SAW is the messenger of Allah Swt to spread Islam and become a role model for mankind. The study was conducted qualitatively by describing the exemplary nature of Rasulullah Muhammad SAW contained in the public accountant code of ethics compiled by IAPI, AICPA, AAOIFI. The results of the study illustrate that the exemplary nature of Rasulullah Muhammad SAW namely shidiq, amanah, tabligh, fathonah is contained in the code ethics of public accountants prepared by IAPI, AICPA, AAOIFI. Keywords: Ethics; The Nature of The Rasulullah Muhammad SAW; Public Accountants.

EFFECT EXPERIENCE, PROFESSIONAL AUDITOR INDEPENDENCE AND VIGILANCE AGAINST FRAUD DETECTION (Empirical Study On Regional Public Accounting Firm in Central Jakarta)

2020 ◽  
Vol 8 (9) ◽  
pp. 115-129
Author(s):  
Afly Yessie
Keyword(s):  
Empirical Study ◽  
Fraud Detection ◽  
Auditor Independence ◽  
Certified Public Accountants ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Public Accountants ◽  
Public Accountant

Abstract This study aims to examine the effect of the auditor's experience, independence and professional vigilance on fraud detection. This research was conducted on auditors working in the Public Accountant Firm (KAP) of the Central Jakarta area registered with the Indonesian Institute of Certified Public Accountants (Certified) in 2019 using questionnaires. The results indicated resources that the auditor's experience and professional vigilance had a significant effect on fraud detection. While independence does not Significantly influence of fraud detection. Keywords: Experience, independence, auditor's professional vigilance, fraud detection

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).

Pengaruh Karakteristik Auditor terhadap Kualitas Audit

2019 ◽  
Vol 4 (1) ◽  
pp. 58-68
Author(s):  
Lintang Kurniawati ◽  
Nur Kholis ◽  
Hestin Mutmainah
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Research Method ◽  
Audit Quality ◽  
Purposive Sampling ◽  
The Public ◽  
Auditor Characteristics ◽  
Public Accountant

The purpose of this study is to examine the effect of auditor characteristics (competence, independence and accountability) on audit quality. Respondents from this study were auditors of the public accountant office in Surakarta consisting of 45 respondents, the research method used in this study was purposive sampling and tested using multiple linear regression. The results of this study indicate that competence and accountability influence audit quality, this shows that the more competent an auditor and auditor who has good accountability will affect the quality of the audited, while Independence does not affect audit quality.

scholarly journals Dampak Profesionalisme, Integritas, Kompetensi, dan Independensi pada Kualitas Audit di Kantor Akuntan Publik Provinsi Bali

2021 ◽  
Vol 31 (2) ◽  
pp. 463
Author(s):  
Ni Luh Rosa Aprilianti ◽  
I Dewa Nyoman Badera
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Audit Quality ◽  
The Public ◽  
Analysis Technique ◽  
Public Accountants ◽  
Positive Effect ◽  
Public Accountant

The quality of audits produced by public accountants is indeed under the spotlight of the public after several scandals involving public accountants, both from outside and from within the country. This study aims to determine the effect of professionalism, integrity, competence, and independence on audit quality at the Bali Province Public Accountant Office. This research was conducted in KAP Bali Province which is registered with IAPI totaling 16 KAP. The sample used was 118 auditors, with a saturated sampling method. Collecting data by distributing questionnaires with respondents who returned numbered 73 people. The analysis technique used is multiple linear regression. Based on the results of the analysis, it was found that professionalism, integrity, and independence had a positive effect on audit quality in KAP Bali Province. Meanwhile competence has no effect on audit quality in KAP Bali Province. Keywords: Professionalism; Integrity; Competence; Independence; Audit Quality.

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