The Analysis of Factors Affecting the Amount of Audit Fee with Type of Public Accountant Office as a Moderating Variable in Manufacturing Companies Listed on the IDX for the 2013-2019 Period

This study analyzes the factors influencing the number of audit fees in manufacturing companies listed on the Indonesia Stock Exchange in 2013 – 2019. The number of audit fees depends on several factors that influence it. The Indonesian Institute of Certified Public Accountants has determined the minimum standard of audit fees charged to auditee companies but does not include a substantial total cost and tends to fluctuate and vary. This study uses the audit committee, audit report lag, and firm size as independent variables, the type of public accounting firm as the moderating variable, and audit fee as the dependent variable. This study uses causal associative as the research design. The data was collected by collecting data on the company's financial statements from 2013 to 2019. The study population was 176 manufacturing companies whose samples were taken using the purposive sampling method. The number of research samples was 20, with 140 observations. The data analysis technique uses Studio R's panel analysis regression model as the test tool. The results showed that the Audit Committee, audit report lag, and firm size each had a significant positive effect on the audit fee's value and jointly had a significant impact on the audit fee. The type of public accountant office is not a moderating variable. Keywords: audit fee, audit committee, audit report lag, firm size, public accountant office.

Implementing Public Accountant Professional Standards to Improve Audit Quality in Public Accountant Firms in East Java, Indonesia

The purpose of this research is to adopt public accounting professional standards in Malang and Surabaya, East Java, Indonesia, in order to improve audit quality. A total of 150 junior and senior auditors, supervisors, managers, and partners from public accounting companies in Malang and Surabaya, Indonesia, were included in the sample. The study's findings revealed that the competency of the auditors performing audits on behalf of the customer had an impact on the audit quality. Recommendations for improving audit quality based on public accountants' professional standards should be maximized and implemented to public accountants' audits on the client side so that auditor quality improves and more assignments are completed.

Analisis Profesi, Persyaratan Kerja dan hasil kerja akuntan terhadap Mahasiswa di Kota Batam

The purpose of this research is to examine accounting students in Batam City who have a career in public accounting which measures the accounting profession, job requirements and work results of accountants. The extent to which the accounting profession, accountants work requirements and accountants' work results affect the career choices of students in the public accounting sector. This study used a sample of 302 undergraduate students from various universities in Batam City. The questionnaire consists of 20 question items which use a Likert scale ranging from strongly disagree to strongly agree. The distribution of the questionnaire was completed in mid-October 2021. The data used descriptive statistics that had been collected were entered and analyzed using the SPSS version 26 program. Public accountants have a working profession so that researchers found that accounting was rated higher by respondents in relation to the work of accountants as a profession. boring, routine and monotonous. Then, in connection with the choice of a career as a public accountant from Batam City students, it shows that the choice of a career as a public accountant is more dominant than other accountants such as corporate accountants. Thus, corporate policy makers should help to make the corporate accounting sector more attractive and educate students about the importance of being a financial steward in a company. Despite the limitations of the study it would still be useful for policy makers to create new or new ideas and modify their strategies with respect to the problems identified

Educational games as a strategy for teaching and learning Accounting

Throughout the history of education, tools or mechanisms have been used for student learning, which is why educational institutions have not only focused on increasing their use, but also on updating the way and means they use to to teach. These institutions are also concerned with innovating and generating didactic tools, so that students can have the means of support that allow them to obtain new knowledge or reinforce those acquired in the classroom. In the present work, the design of a simulation kit or sets of support means is presented to carry out learning activities in an individual or group context, for the subject Introduction to Financial Accounting of the Public Accountant career of the National Technological Institute of Mexico , San Martín Texmelucan campus (ITSSMT). The methodology used was a non-experimental design, the variables in question were not manipulated, with a descriptive study to identify and design the content of the kit, a qualitative approach, having as object of study the needs of the students of the Public Accountant career ITSSMT, to which the survey for field research was applied.

Habilidades profesionales y certificaciones internacionales del área contable

El ejercicio de la profesión contable es reconocido históricamente por su control de acceso y ejercicio, con el fin de certificar la calificación del candidato en el área. A nivel internacional, respondiendo a las necesidades de las empresas auditoras, se formaron asociaciones con el objetivo de acreditar a los candidatos que se proponen ejercer la función. Hoy en día, la armonización contable, el mayor acceso a la información y el posible tránsito de profesionales entre países, han llevado a los jóvenes a someterse a certificaciones internacionales en busca de oportunidades de carrera internacional o incluso para su desarrollo profesional en Brasil. El artículo tiene como objetivo analizar los exámenes recientes de las entidades certificadoras internacionales —Certified Public Accountant (CPA), Certified Management Accountant (CMA) yAssociation of Chartered Certified Accountants (ACCA)— desde la perspectiva de las competencias profesionales en relación con la lista de competencias de Le Boterf, integrada a la estrutura de la taxonomía de Bloom. La adopción de estándares internacionales, sobre todo dictados por lasNormas Internacionales de Información Financiera (NIIF), requiere que los estudiantes y profesionales se sometan a exámenes promovidos por entidades certificadoras reconocidas internacionalmente para el pleno ejercicio de sus atribuciones con miras a una carrera exitosa. Así, a través de la investigación documental realizada en las pruebas anteriores —CMA 2017, CPA 2019 y ACCA 2020— en base a los modelos antes mencionados, se rastreó el nivel de demanda y competencias relacionadas que pueden servir de guía para futuros candidatos. Los resultados revelan que las competencias más demandadas son aquellas que abordan perspectivas intelectuales y técnicas. A partir del material analizado, el 75% de las preguntas están estructuradas para respuestas únicas y el 25% para respuestas de ensayo. Se observó que el 64% de las preguntas se ubican en niveles intermedios de la taxonomía de Bloom: aplicar y analizar. En comparación con los exámenes brasileños, los exámenes internacionales tienen un mayor nivel de complejidad y requieren una preparación a niveles adecuados.

IDENTIFIKASI PERSEPSI MAHASISWA DALAM MENGAMBIL SERTIFIKASI AKUNTAN PROFESIONAL

ABSTRAKTujuan penelitian ini ingin menguji persepsi niat mahasiswa untuk mengambil sertifikasi akuntan profesional sebagai Chartered Accountant (CA), Certified Internal Auditor (CIA), dan Certified Public Accountant (CPA). Subjek penelitian adalah mahasiswa program studi akuntansi Universitas Pekalongan. Sampel penelitian diambil dengan menggunakan random sampling pada mahasiswa Universitas Pekalongan. Data penelitian dikumpulkan dengan penyebaran kuesioner. Teknik analisis data menggunakan uji validitas, uji realiabilitas, uji asumsi klasik dan regresi linier berganda. Penelitian menemukan bahwa sikap dan harapan atas hasil memiliki hubungan positif terhadap niat mengambil sertifikasi akuntan profesional. Pemahaman tidak memiliki hubungan terhadap niat mengambil sertifikasi akuntan profesional. Hal ini mengimplikasikan bahwa untuk meningkatkan niat mahasiswa untuk menempuh sertifikasi akuntan profesional maka dapat dilakukan dengan meningkatkan pemahaman mahasiswa terkait sertifikasi akuntan profesional. Selain itu, untuk memotivasi mahasiswa juga perlu meningkatkan pemahaman harapan atas hasil jika menempuh sertifikasi akuntan profesional. ABSTRACTThe purpose of this study was to examine the perception of students' intentions to take professional accountant certification as a Chartered Accountant (CA), Certified Internal Auditor (CIA), and Certified Public Accountant (CPA). The research subjects were students of the Universitas Pekalongan accounting study program. The research sample was taken using random sampling at Universitas Pekalongan students. Research data were collected by distributing questionnaires. The data analysis technique used validity test, reliability test, classical assumption test and multiple linear regression. The study found that attitudes and outcome expectations had a correlation on the intention to take professional accountant certification. While understanding does not have correlation on the intention to take professional accountant certification. This implies that to increase students' intention to take professional accountant certification, it can be done by increasing students' understanding of professional accountant certification. In addition, to motivate students, it is also necessary to increase understanding of expectations for results when taking professional accountant certification.

Determinants Of Interest In Becoming A Public Accountant

This study aims to examine the effect of self-motivation, perceptions of the public accounting profession, financial rewards, and professional recognition on interest in becoming a public accountant. The population in this study were students of the accounting study program at Mercu Buana University. Sampling as many as 81 using purposive sampling technique. The research data collection technique was done through a questionnaire. The data analysis method used in this research is multiple linear regression analysis. The results showed that self-motivation had a positive and significant effect on interest in becoming a public accountant, while perceptions of the public accounting profession, financial rewards, and professional recognition had no significant effect on interest in becoming a public accountant.

Influence of university education on the formation of the tax culture of the public accountant

The objective of this work was to analyze the influence of university education in the formation of the tax culture of the public accountant; where the bibliographic review was directed to prominent authors in the area such as: Matteucci (1995), Vizcaíno (2001), Robles (2002), Guaiquirima (2004), Brasvlasky (2005), Gómez (2008) and Coetzee and Oberholzer (2009), among others. Being an investigation under a documentary methodology, a pure bibliographic design, in which the collection of information was carried out through the documentary observation technique. It was concluded that the curricular structure in the university training of the public accountant should include teaching programs oriented to strengthen citizenship values; being important a combined relationship between the bodies of the Tax Administration, private companies and university institutions so that together they contribute to the generation of tax culture in citizens. The future professional has the opportunity to consolidate their commitment to the development of the country, correcting deep-rooted behaviors of tax evasion that have been present to escape from duties to the State; being the public accountant multiplying agent for the strengthening of the tax culture within the organizations and the community.

FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN KARIR MAHASISWA S1 AKUNTANSI SEBAGAI AKUNTAN PUBLIK

This research aims to examine the effect of compensation, variety of work experiences, marketability, high turnover, work environment, subjective norms, difficulty to pursue CPA certification, intention to pursue CPA certification, extensive travel and internship experiences on the career choice of undergraduate accounting students as public accountants using theory of planned behavior and motivation theory. The sample was collected by using purposive sampling, resulting in 155 undergraduate students from 3 private universities and 3 public universities in Java Island. Logistic regression analysis is used with the help of SPSS 26. Interviews as a triangulation is conducted to understand the results better. Results show that compensation, subjective norms and intention to pursue CPA certification have a positive influence while high turnover and extensive travel have a negative influence on the career choice of undergraduate accounting students as public accountants. The results of logistic regression also found that variety of work experiences, marketability, work environment, difficulty to pursue CPA certification and internship experiences have no influence on the career choice as a public accountant. This paper has important implications as a reference for future research, for the preparation of the accounting study program curriculum, as interview materials for the recruitment process, and for IAPI to socialize the CPA certification requirements. Keywords: career choice, public accountant, theory of planned behavior, motivation theory

Persepsi Mahasiswa Akuntansi Terhadap Independensi Akuntan Publik: Studi Empirik pada Mahasiswa Akuntansi di Bandung

This study aims to determine the perceptions of accounting students towards the independence of public accountants in the city of Bandung. Positive perceptions indicate that the accounting profession, especially public accountants, has a proper place in accounting students. Through a questionnaire distributed with a sample of accounting students in the city of Bandung, with a target sample size of 60 students. From 137 respondents gathered, it can be seen based on the results of the analysis that students majoring in accounting in Bandung perceive that public accountants in Indonesia are not independent. In addition, the results of this study are expected to be inference for accounting students in Indonesia. The results of this study also show that there are differences in the perceptions of students majoring in accounting in Bandung who have never and who have taken auditing courses on the independence of public accountants in Indonesia. Keywords: Perception, Independence, Accounting Profession, and Public Accountant