scholarly journals The Effect of Audit Knowledge, Audit Document Complexity and Auditor Experience towards Audit Judgement of Internal Auditor in West Aceh Inspectorate Office, Indonesia

2019 ◽  
Vol 1 (2) ◽  
pp. 111-117
Author(s):  
Wardah Muharriyanti Siregar ◽  
Jumadil Saputra ◽  
Mursyidin ◽  
Zikri Muhammad
Keyword(s):  
Social Sciences ◽  
Financial Reporting ◽  
Accounting Standards ◽  
Influential Factors ◽  
Primary Data ◽  
Cross Sectional ◽  
Internal Auditor ◽  
Factors Affecting ◽  
Knowledge Audit

The audit is a process of overseeing financial reporting and disclosure by evaluating a relatively large amount of alternative information and determining whether it meets accounting standards. Auditors are responsible for issuing audit judgements. The quality of the audit judgement indicates how well the auditors performed their duties. This study examines the effect of audit knowledge, audit document complexity and auditor’s experience on the audit judgements of the internal auditor in the Inspectorate office West Aceh, Indonesia. A quantitative analysis through cross-sectional data was performed to achieve the objective of this study. The primary data were collected through questionnaires administered to 40 auditors comprising 28 auditors with structural positions and 12 auditors with functional positions and analysed using descriptive and inferential statistics involving multiple regression analysis using the Statistical Package for Social Sciences-22. The result of this study showed that the audit knowledge, audit document complexity and auditor experience have a significant effect on the audit judgement of the internal auditor in the Inspectorate office West Aceh, Indonesia. Further, this study found that audit knowledge is the most influential factors affecting the audit judgement of the internal auditor.

scholarly journals Pengaruh Pengawasan Keuangan, Penerapan Standar Akuntansi Pemerintah Berbasis Akrual, dan Kualitas Pelatihan terhadap Keterandalan Pelaporan Keuangan

2020 ◽  
Vol 10 (2) ◽  
pp. 224
Author(s):  
Ni Putu Noviyantini ◽  
Sunitha Devi
Keyword(s):  
Financial Reporting ◽  
Quantitative Research ◽  
Statistical Tests ◽  
Linear Regression Analysis ◽  
Accounting Standards ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Financial Control ◽  
Government Accounting

This research aims to understand the effect of financial control, the implementation of accrual-based government accounting standards, and the quality of training on the reliability of financial reporting. This type of research used is quantitative research. The population in this research is all employees of the financial sub division at 27 SKPD in Badung Regency. The sampling method used is purposive sampling. The number of samples in this research were 108 respondents. This research uses primary data obtained from distributing questionnaires directly to respondents. Data analysis techniques used include descriptive statistical tests, data quality tests, classic assumption tests, and hypothesis testing using multiple linear regression analysis using IBM SPSS Statistics 23. The research results prove that: (1) financial control has a positive and significant effect on reliability finance report; (2) the implementation of accrual-based   government accounting standards has a positive and significant effect on the reliability of financial reporting; (3) the quality of training has a positive and significant effect on the reliability of financial reporting.

scholarly journals FACTORS AFFECTING HOUSING PRICES IN MALAYSIA: ANALYSIS OF THE SUPPLY SIDE

2018 ◽  
Vol 16 (6) ◽  
Author(s):  
Abdul Lateef Olanrewaju ◽  
Xin Ying Lim ◽  
Seong Yeow Tan ◽  
Jia En Lee ◽  
Hamimah Adnan
Keyword(s):  
Housing Prices ◽  
Housing Price ◽  
Influential Factors ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Factors Affecting ◽  
Homeownership Rate ◽  
Strategic Factors ◽  
Profit Performance

Buying a house is a major decision that homebuyers will make because expenditure on homeownership has an influence on the homeowner’s quality of life. The housing price also influence developers’ revenues and profit margins. Developers produce houses to make profits, however, with the increase in housing prices, homeownership rate and developers’ profit performance will be affected. This study examines the reasons why housing prices are increasing in spite of the government’s ‘cooling’ measures. Through a cross-sectional survey questionnaire, comprising 24 causes and 115 members of the housing developers and designers teams, 13 influential factors to the increase in housing prices were found. Additionally, the participants were also inquired on the five most influential factors causing the increase in housing prices. The factors include the shortage of materials, quality of materials, strategic factors, housing location and availability of transportation system. The results of the study are useful to developers, homebuyers and policymakers towards reducing housing prices.

scholarly journals FACTORS AFFECTING HOUSING PRICES IN MALAYSIA: ANALYSIS OF THE SUPPLY SIDE

2018 ◽  
Vol 16 ◽  
Author(s):  
Abdul Lateef Olanrewaju ◽  
Xin Ying Lim ◽  
Seong Yeow Tan ◽  
Jia En Lee ◽  
Hamimah Adnan
Keyword(s):  
Housing Prices ◽  
Housing Price ◽  
Influential Factors ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Factors Affecting ◽  
Homeownership Rate ◽  
Strategic Factors ◽  
Profit Performance

Buying a house is a major decision that homebuyers will make because expenditure on homeownership has an influence on the homeowner’s quality of life. The housing price also influence developers’ revenues and profit margins. Developers produce houses to make profits, however, with the increase in housing prices, homeownership rate and developers’ profit performance will be affected. This study examines the reasons why housing prices are increasing in spite of the government’s ‘cooling’ measures. Through a cross-sectional survey questionnaire, comprising 24 causes and 115 members of the housing developers and designers teams, 13 influential factors to the increase in housing prices were found. Additionally, the participants were also inquired on the five most influential factors causing the increase in housing prices. The factors include the shortage of materials, quality of materials, strategic factors, housing location and availability of transportation system. The results of the study are useful to developers, homebuyers and policymakers towards reducing housing prices.

scholarly journals PERANAN AUDITOR INTERNAL TERHADAP KUALITAS PELAPORAN KEUANGAN

2018 ◽  
Vol 2 (2) ◽  
pp. 144-160
Author(s):  
Erfan Erfiansyah ◽  
Ia Kurnia
Keyword(s):  
Linear Regression ◽  
Financial Reporting ◽  
Internal Audit ◽  
Primary Data ◽  
Analysis Tool ◽  
Simple Linear Regression ◽  
Validity And Reliability ◽  
Internal Auditor

This study aims to research the role of internal auditor to the quality of financial reporting. Financial reporting is an important part as consideration to make a decision. Therefore, the quality of financial reporting needs to be observed because it affects stakeholders’ decision. Nowadays, the role of internal audit is highlighted as one of the important roles to improve the quality of financial reporting. This study uses primary data by questionnaires given to the internal auditor of BPR in some areas of Bandung City, Bandung District, and West Bandung District. The sampling method used is purposive sampling. This research uses 33 samples of BPR with 60 internal audit respondents, and there are 50 questionnaires which were returned. Data analysis tool used is a simple linear regression. Before being tested using simple linear regression, testing the validity and reliability of the questionnaires that are used will be carried out. The results of this research shows that the internal auditor has a positive and significant role on the quality of financial reporting with the results by 62.4%. This figure means that 62.4% has strong enough influence. The more the internal auditor involves in monitoring the reliability of financial reporting, the better quality of financial reporting will be.

scholarly journals Health-Related Quality of Life among Cancer Survivors Depending on the Occupational Status

2021 ◽  
Vol 18 (7) ◽  
pp. 3803
Author(s):  
Kisook Kim ◽  
Hyohyeon Yoon
Keyword(s):  
Quality Of Life ◽  
Depressive Symptoms ◽  
Cancer Survivors ◽  
Occupational Status ◽  
Influential Factors ◽  
Health Related Quality ◽  
Factors Affecting ◽  
Related Quality ◽  
Health Related

The study aimed to identify and compare the factors affecting health-related quality of life (HRQoL) depending on the occupational status of cancer survivors. This study was a secondary data analysis from the Korea National Health and Nutrition Examination Survey (KNHANES) from 2014 to 2018. Hierarchical multivariate linear regression was used to investigate the factors affecting the HRQoL of each group. Non-working cancer survivors had significantly lower HRQoL than working cancer survivors (p < 0.001). A hierarchical multiple regression model showed that demographic, health-related, and psychological characteristics explained 62.0% of non-working cancer survivors’ HRQoL (F = 4.29, p < 0.001). Among the input variables, health-related characteristics were the most influential factors (ΔR2 = 0.274, F = 9.84, p < 0.001). For working cancer survivors, health-related characteristics were the only variable that was statistically associated with HRQoL (F = 5.556, p < 0.001). It is important to enhance physical activities and manage the chronic disease to improve the HRQoL of working cancer survivors. Further, managing health-related characteristics, including depressive symptoms and suicidal ideation, is necessary for non-working cancer survivors. Regarding working survivors, psychological factors such as depressive symptoms and suicidal tendencies did not affect HRQoL. Therefore, an early and effective return to work program should be developed for the improvement of their HRQoL.

scholarly journals A cross-sectional audit of distress in patients undergoing adjuvant therapy or follow-up in central nervous system malignancies

2018 ◽  
Vol 6 (4) ◽  
pp. 305-310
Author(s):  
Vijay M Patil ◽  
Mridul Malhotra ◽  
Raees Tonse ◽  
Jayita Deodhar ◽  
Arun Chandrasekharan ◽  
...  
Keyword(s):  
Adjuvant Chemotherapy ◽  
Negative Impact ◽  
Distress Screening ◽  
Cross Sectional ◽  
Factors Affecting ◽  
Distress Score ◽  
High Distress ◽  
Cancer Network

Abstract Background Unaddressed high distress leads to noncompliance with treatment, negatively affects quality of life, and may also have a negative impact on the prognosis of cancer patients. Patients with brain tumors have higher levels of distress than the general population and hence we hypothesize that even routine visits during adjuvant treatment or follow-up are likely to be stressful. This analysis was performed to identify the incidence of distress and factors affecting it. Methods This was an audit of 84 consecutive patients seen in an adult neuro-medical oncology outpatient department who were either receiving adjuvant chemotherapy or were on follow-up. Distress screening with the National Comprehensive Cancer Network (NCCN) distress thermometer was performed. Patients in whom distress was scored as 4 or above were considered as having high distress. Descriptive statistics and logistic regression analysis were performed to identify factors affecting distress. Results The median age of the cohort was 40 years (interquartile range, 28.3 to 50 years). Actionable distress defined as a distress score of 4 or more was seen in 52 patients (61.9%, 95% CI 51.2% to 71.5%). Presence of physical deficit (odds ratio [OR] = 3.412, P = .020) and treatment under the private category (OR = 5.273, P = .003) had higher odds of having high distress. Conclusion A high proportion of brain tumor patients either on adjuvant chemotherapy or on follow-up have high distress levels that need to be addressed even during follow-up.

scholarly journals Living with disabling chronic pain: results from a face-to-face cross-sectional population-based study

BMJ Open ◽  
2018 ◽  
Vol 8 (11) ◽  
pp. e020913 ◽  
Author(s):  
Andrés Cabrera-León ◽  
Miguel Ángel Cantero-Braojos ◽  
Llenalia Garcia-Fernandez ◽  
Juan Antonio Guerra de Hoyos
Keyword(s):  
Quality Of Life ◽  
Chronic Pain ◽  
Social Status ◽  
Low Income ◽  
Multinomial Logistic Regression ◽  
Work Conditions ◽  
Influential Factors ◽  
Cross Sectional ◽  
Face To Face

ObjectivesTo estimate the prevalence of disabling chronic pain (DCP) in Spanish adults, to analyse its characteristics, to determine its multimorbidity and to identify its associated factors.Settings2011 Andalusian Health Survey, a cross-sectional population survey based on face-to-face home interviews.Participants6507 people aged 16 years or older and living in Andalusia, Spain.OutcomesThe response variable was disabling chronic pain. Multivariate multinomial logistic regression models were used to analyse the association of factors with disabling chronic pain. The sample design was considered throughout the statistical analysis.ResultsThe prevalence of disabling chronic pain in the Spanish adult population was 11.36% (95% CI 11.23 to 11.49), while that of non-disabling chronic pain was 5.67% (95% CI 5.57 to 5.77). Disabling chronic pain was associated with high multimorbidity (especially in women (51%) and in the elderly (70%) with three or more additional chronic diseases), as well as with disadvantaged social status (such as female gender (OR=2.12), advanced age (OR10-year increase=1.28), unemployment (OR=1.33), manual work (OR=1.26), low income (OR=1.14) and reduced emotional social support (OR=1.04)). Other influential factors were tobacco consumption (OR=1.42), sleeping ≤7 hours (OR=1.2)], environmental or work conditions (OR=1.16) and quality of life (ORmental=1.21, ORphysical=2.37).ConclusionsThe population with disabling chronic pain was associated with multimorbidity, vulnerable social status and an impaired quality of life. In contrast, the population with non-disabling chronic pain showed almost no differences when compared with the population without chronic pain. The association between DCP and mental disorders highlights the need for psychosocial services in the management of chronic pain.

Accounting Standards and Earnings Quality — Evidence from Registered ADRs

2018 ◽  
Vol 21 (04) ◽  
pp. 1850022
Author(s):  
Yaseen S. Alhaj-Yaseen ◽  
Kean Wu ◽  
Leslie B. Fletcher
Keyword(s):  
Financial Reporting ◽  
Earnings Quality ◽  
Accounting Standards ◽  
Securities And Exchange Commission ◽  
High Quality ◽  
Reporting Standard ◽  
International Financial Reporting Standard ◽  
The Us ◽  
Us Gaap

This paper examines the changes in earnings quality of registered American Depositary Receipts (ADRs) as a result of switching accounting standards. We aim to shed light on the potential impact of International Financial Reporting Standard (IFRS) adoption on US firms. A suboptimal approach to achieve this goal is through examination of US firms’ surrogates such as ADRs. Unlike previous studies, we made a distinction between registered and unregistered ADRs and affirmed that registered ADRs are the closest surrogates with which to conduct our analysis because they are exclusively required to adhere to the Securities and Exchange Commission (SEC)’s stringent disclosure requirements. When cross-listing their equity on the US exchanges, foreign issuers can file their financial reports with the SEC using IFRS, US GAAP (generally accepted accounting principles), or their domestic GAAP with reconciliation to US GAAP. An improvement in earnings quality is documented when ADRs adopt US GAAP or IFRS versus domestic GAAP. However, when the comparison is made between US GAAP and IFRS, no difference in earnings quality is documented. These results indicate that switching to high-quality accounting standards is likely to improve earnings quality. This improvement is maximized when the difference between reporting standards is high and minimized if otherwise. Our conclusion is that the adoption of IFRS in the US is unlikely to change earnings quality of local issuers. Moreover, we drew a distinction between reconciliation with and adoption of high-quality accountings standards and find that while the former can enhance earnings quality, the latter can further improve it.

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