This study aims to analyze whether there are differences in the level of conservatism of Islamic Commercial Banks and Conventional Commercial Banks. Conservatism is an important principle in financial reporting that is intended so that the recognition and measurement of assets and profits is carried out with caution because economic and business activities are surrounded by uncertainty. The research sample is the Islamic Commercial Bank and Conventional Commercial Banks. From the results of the analysis, it can be concluded that there are significant differences in the level of accounting conservatism in Islamic Commercial Banks and Conventional Commercial Banks in Indonesia. Differences in the level of conservatism in Sharia Commercial Banks and Conventional Commercial Banks are influenced by the benefits of applying the principles of conservatism, rules, and accountability in both banks.
{"title":"ANALISIS PERBANDINGAN TINGKAT KONSERVATISME AKUNTANSI PADA BANK UMUM SYARIAH DAN BANK UMUM KONVENSIONAL DI INDONESIA","authors":"Resti Purnamasari, Inten Meutia, Emylia Yuniartie","doi":"10.29259/JA.V12I1.9307","DOIUrl":"https://doi.org/10.29259/JA.V12I1.9307","url":null,"abstract":"This study aims to analyze whether there are differences in the level of conservatism of Islamic Commercial Banks and Conventional Commercial Banks. Conservatism is an important principle in financial reporting that is intended so that the recognition and measurement of assets and profits is carried out with caution because economic and business activities are surrounded by uncertainty. The research sample is the Islamic Commercial Bank and Conventional Commercial Banks. From the results of the analysis, it can be concluded that there are significant differences in the level of accounting conservatism in Islamic Commercial Banks and Conventional Commercial Banks in Indonesia. Differences in the level of conservatism in Sharia Commercial Banks and Conventional Commercial Banks are influenced by the benefits of applying the principles of conservatism, rules, and accountability in both banks.","PeriodicalId":103170,"journal":{"name":"AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129572871","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to obtain empirical evidence about the influence of corporate governance structure and audit tenure on the integrity of financial statements. Population ofthis research is manufacturing companies listed on Indonesia Stock Exchange starting from 2015-2017. The sample selection used purposive sampling method and retrieved 66 companies. In this research, analysis data used multiple regression method.The results show that the corporate governance structure, consisted of independent commissioners, managerial ownership and audit committees had positive and significant influence on the integrity of financial statements, but institusional ownership had no influence. Meanwhile, audite tenure had negative and significant influence on integrity of financialstatements.
{"title":"PENGARUH STRUKTUR CORPORATE GOVERNANCE DAN AUDIT TENURE TERHADAP INTEGRITAS LAPORAN KEUANGAN","authors":"Silvia Arista, Terti Wahyudi, Y. Yusnaini","doi":"10.29259/JA.V12I2.9310","DOIUrl":"https://doi.org/10.29259/JA.V12I2.9310","url":null,"abstract":"This study aims to obtain empirical evidence about the influence of corporate governance structure and audit tenure on the integrity of financial statements. Population ofthis research is manufacturing companies listed on Indonesia Stock Exchange starting from 2015-2017. The sample selection used purposive sampling method and retrieved 66 companies. In this research, analysis data used multiple regression method.The results show that the corporate governance structure, consisted of independent commissioners, managerial ownership and audit committees had positive and significant influence on the integrity of financial statements, but institusional ownership had no influence. Meanwhile, audite tenure had negative and significant influence on integrity of financialstatements.","PeriodicalId":103170,"journal":{"name":"AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130297474","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The comprehension and application of the Principle Based Audit Standards (International Standards on Auditing) is must be done by auditors in Indonesia. However, each individual characteristic has a different way of understanding and applying that standard. This study aims to measure the influence of individual characteristics and motivation on applying Principle Based Audit Standards (ISA). This study used an experimental method with posttest only control design. Quantitative data was obtained in interval scale that states performances in applying the Principle Based Audit Standards (ISA). The experimental results show that there are interactions between individual characteristics and motivation. Individuals with non-systematic characteristic have higher performance. While individuals with systematic characteristic will have higher performance if given a motivation.
{"title":"PENGARUH KARAKTERISTIK INDIVIDU DAN MOTIVASI KERJA TERHADAP PENERAPAN STANDAR AUDIT BERBASIS PRINSIP (INTERNATIONAL STANDARDS ON AUDITING) (Studi Eksperimen Pada Mahasiswa Akuntansi Universitas Sriwijaya)","authors":"Henny Pratiwi, Terti Wahyudi, Arista Hakiki","doi":"10.29259/JA.V11I1.8930","DOIUrl":"https://doi.org/10.29259/JA.V11I1.8930","url":null,"abstract":"The comprehension and application of the Principle Based Audit Standards (International Standards on Auditing) is must be done by auditors in Indonesia. However, each individual characteristic has a different way of understanding and applying that standard. This study aims to measure the influence of individual characteristics and motivation on applying Principle Based Audit Standards (ISA). This study used an experimental method with posttest only control design. Quantitative data was obtained in interval scale that states performances in applying the Principle Based Audit Standards (ISA). The experimental results show that there are interactions between individual characteristics and motivation. Individuals with non-systematic characteristic have higher performance. While individuals with systematic characteristic will have higher performance if given a motivation.","PeriodicalId":103170,"journal":{"name":"AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115597250","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Desak Nyoman Desy Lestari, B. Burhanuddin, Abu Kosim
This Reseachis aimed to determinethe calculation of immature plant cost based on International Accounting Standard (IAS) 41 and PSAK 16 in PT. Perkebunan Mitra Ogan (RNI GROUP) in Palembang. This research uses descriptive method with the data obtained is primary and secondary data. The biological asset consist if two immature plants (TBM) and yielding plant (TM). Immature plants is plant that has not yielded results, still young, has never flowered or not enought age to produce, while the plant produces a plant that is ready to be harvested. Cost of immature palntation costs such as land preparation, maintenance, fertilization, grras cutting and maintenance costs. The cost of the plant has not, the yield will be reclassified into the yield crop (TM) it aims to add value from the biological asset it self. In a company the measurement of biological assets based on cost (historical value), while in International Accounting Standard (IAS) 41 using fair value. The results show that fair value of the plant has not been produced by International Accounting Standard (IAS) 41 is smaller than the value the cost of immature crops according to PSAK 16 it is quoted in PT. Perkebunan Mitra Ogan (RNI GROUP) no aktive market for biological assets.
{"title":"PERBANDINGAN PENDEKATAN TEORITIS INTERNATIONAL ACCOUNTING STANDARD (IAS) 41 DAN PSAK 16 PADA BIAYA TANAMAN BELUM MENGHASILKAN KARET (STUDI KASUS DI PT. PERKEBUNAN MITRA OGAN (RNI GROUP) DI PALEMBANG)","authors":"Desak Nyoman Desy Lestari, B. Burhanuddin, Abu Kosim","doi":"10.29259/ja.v11i1.8926","DOIUrl":"https://doi.org/10.29259/ja.v11i1.8926","url":null,"abstract":"This Reseachis aimed to determinethe calculation of immature plant cost based on International Accounting Standard (IAS) 41 and PSAK 16 in PT. Perkebunan Mitra Ogan (RNI GROUP) in Palembang. This research uses descriptive method with the data obtained is primary and secondary data. The biological asset consist if two immature plants (TBM) and yielding plant (TM). Immature plants is plant that has not yielded results, still young, has never flowered or not enought age to produce, while the plant produces a plant that is ready to be harvested. Cost of immature palntation costs such as land preparation, maintenance, fertilization, grras cutting and maintenance costs. The cost of the plant has not, the yield will be reclassified into the yield crop (TM) it aims to add value from the biological asset it self. In a company the measurement of biological assets based on cost (historical value), while in International Accounting Standard (IAS) 41 using fair value. The results show that fair value of the plant has not been produced by International Accounting Standard (IAS) 41 is smaller than the value the cost of immature crops according to PSAK 16 it is quoted in PT. Perkebunan Mitra Ogan (RNI GROUP) no aktive market for biological assets.","PeriodicalId":103170,"journal":{"name":"AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi","volume":"95 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125268922","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Riesa Morita Yuliasari, M. Mukhtaruddin, T. Wahyudi
This study has one main objectives; to investigate about the significant effect of fair value implementation in forecasting cash flow on Banking Company in Indonesia. The methodology used in this research is quantitative research, so the data are collected from secondary data by using purposive sampling technique of Banking Company’s Financial Statement uploaded in Indonesian Stock Exchange which related to this research. The number of sample in this research are 36 financial statement of Banking Company in Indonesia for year 2014 and 2015 consist of 18 financial statement that implement fair value and 18 financial statement that still implement historical cost. The results of this study show that the implementation of fair value does significantly influence cash flow forecasting of Banking Company in Indonesia.
{"title":"THE EFFECT OF FAIR VALUE IMPLEMENTATION ON CASH FLOW FORECASTING (CASE STUDY: BANKING COMPANY LISTED IN INDONESIAN STOCK EXCHANGE YEAR 2014-2015)","authors":"Riesa Morita Yuliasari, M. Mukhtaruddin, T. Wahyudi","doi":"10.29259/ja.v11i1.8929","DOIUrl":"https://doi.org/10.29259/ja.v11i1.8929","url":null,"abstract":"This study has one main objectives; to investigate about the significant effect of fair value implementation in forecasting cash flow on Banking Company in Indonesia. The methodology used in this research is quantitative research, so the data are collected from secondary data by using purposive sampling technique of Banking Company’s Financial Statement uploaded in Indonesian Stock Exchange which related to this research. The number of sample in this research are 36 financial statement of Banking Company in Indonesia for year 2014 and 2015 consist of 18 financial statement that implement fair value and 18 financial statement that still implement historical cost. The results of this study show that the implementation of fair value does significantly influence cash flow forecasting of Banking Company in Indonesia.","PeriodicalId":103170,"journal":{"name":"AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125283907","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study is how Influence Ratio Capital Adequacy Ratio, Loan to Deposit Ratio, Net Interest Margin Against Profit Growth at Conventional Commercial Banks Listed on Indonesia Stock Exchange. the purpose of this study is to analyze the Influence of Capital Adequacy Ratio Ratio, Loan to Deposit Ratio, Net Interest Margin on Profit Growth at Conventional Commercial Banks Listed on Indonesia Stock Exchange. The type of research used is associative research. The research population is conventional commercial bank in Indonesia. The research variables are Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), and Profit Growth. The data used is secondary data. Data collection methods are quantitative. Partial test results show that NIM has a significant effect on Profit Growth, While CAR and LDR have no significant effect to Profit Growth.
{"title":"PENGARUH RASIO CAPITAL ADEQUACY, LOAN TO DEPOSIT, NET INTEREST MARGIN TERHADAP PERTUMBUHANLABA (STUDI KASUS PADA BANK UMUM KONVENSIONALYANG TERDAFTAR DI BURSA EFEK INDONESIA)","authors":"B. Suryadi, Lis Djuniar","doi":"10.29259/JA.V11I2.8933","DOIUrl":"https://doi.org/10.29259/JA.V11I2.8933","url":null,"abstract":"This study is how Influence Ratio Capital Adequacy Ratio, Loan to Deposit Ratio, Net Interest Margin Against Profit Growth at Conventional Commercial Banks Listed on Indonesia Stock Exchange. the purpose of this study is to analyze the Influence of Capital Adequacy Ratio Ratio, Loan to Deposit Ratio, Net Interest Margin on Profit Growth at Conventional Commercial Banks Listed on Indonesia Stock Exchange. The type of research used is associative research. The research population is conventional commercial bank in Indonesia. The research variables are Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), and Profit Growth. The data used is secondary data. Data collection methods are quantitative. Partial test results show that NIM has a significant effect on Profit Growth, While CAR and LDR have no significant effect to Profit Growth.","PeriodicalId":103170,"journal":{"name":"AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124556178","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Regional income is one of the important factors in the implementation of government wheels and become one of the important benchmarks in the implementation of regional autonomy. This study aims to test empirically the relationship between regional revenue and financial performance on Economic Growth and Economic Welfare in the Regency/City Lampung Province. The data used are data of regencies/cities in Lampung Province 2014-2016. By using Panel method with fixed method, the result was significant influence between regional income and financial performance to growth economic and welfare society. Empirical evidence indicates that although all regional income variables are influential, the regional restitution has no significant effect on the Welfare of the Community in Lampung Province.
{"title":"PENGARUH PENDAPATAN DAERAH DAN KINERJA KEUANGAN TERHADAP PERTUMBUHAN EKONOMI DAN KESEJAHTERAAN MASYARAKAT PADA KABUPATEN/KOTA PROVINSI LAMPUNG","authors":"Rita Irviani, Citrawati Jatiningrum, K. Kasmi","doi":"10.29259/ja.v11i1.8925","DOIUrl":"https://doi.org/10.29259/ja.v11i1.8925","url":null,"abstract":"Regional income is one of the important factors in the implementation of government wheels and become one of the important benchmarks in the implementation of regional autonomy. This study aims to test empirically the relationship between regional revenue and financial performance on Economic Growth and Economic Welfare in the Regency/City Lampung Province. The data used are data of regencies/cities in Lampung Province 2014-2016. By using Panel method with fixed method, the result was significant influence between regional income and financial performance to growth economic and welfare society. Empirical evidence indicates that although all regional income variables are influential, the regional restitution has no significant effect on the Welfare of the Community in Lampung Province.","PeriodicalId":103170,"journal":{"name":"AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129583468","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to give empirical prove on the factors that affecting early warning bankruptcyof Islamic banking in Indonesia using RGEC method. The factors that are tested in this study are Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), Good Corporate Governance (GCG), Return on Assets (ROA), Net Operating Margin (NOM), and Capital Adequacy Ratio (CAR). The sample of this study consists of 7 Islamic banking in Indonesia. The data used is the quartile report of financial statements and the GCG report while the statistical method used is panel regression.The result shows that Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), Return On Assets (ROA), and Capital Adequacy Ratio (CAR) gives impact to the early warning bankruptcy of the Islamic banking, while Good Corporate Governance (GCG) and Net Operating Margin (NOM) does not have any effect on the early warning bankruptcy. This implies that GCG and NOM are not inline with the policy, theory and previous studies.
{"title":"ANALISIS PERINGATAN DINI KEBANGKRUTAN BANK UMUM SYARIAH DI INDONESIA PERIODE 2011 – 2015","authors":"K. Hari, Sa’adah Siddik, Didik Susetyo","doi":"10.29259/JA.V11I1.8928","DOIUrl":"https://doi.org/10.29259/JA.V11I1.8928","url":null,"abstract":"This study aims to give empirical prove on the factors that affecting early warning bankruptcyof Islamic banking in Indonesia using RGEC method. The factors that are tested in this study are Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), Good Corporate Governance (GCG), Return on Assets (ROA), Net Operating Margin (NOM), and Capital Adequacy Ratio (CAR). The sample of this study consists of 7 Islamic banking in Indonesia. The data used is the quartile report of financial statements and the GCG report while the statistical method used is panel regression.The result shows that Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), Return On Assets (ROA), and Capital Adequacy Ratio (CAR) gives impact to the early warning bankruptcy of the Islamic banking, while Good Corporate Governance (GCG) and Net Operating Margin (NOM) does not have any effect on the early warning bankruptcy. This implies that GCG and NOM are not inline with the policy, theory and previous studies. ","PeriodicalId":103170,"journal":{"name":"AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi","volume":"84 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133540294","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this research is to explore more thoroughly and detail about the influence of the value of religiosity, sanctions and compliance of vehicle tax in Indonesia. The research on tax compliance has been widely studied, but still not much study it from religiosity side and tax sanctions. Previously research is mostly done by personal taxpayer, companies and home industries. This research is conducted by survey method, distribution of questionnaries to vehicle taxpayer. Quantity of questionnaries which analyzed is 120 copies. Analysis tool is using “Structural Equation Modelling-Partial Least Square (SEM-PLS)” by WarpPLS 5.0 software. Based on result of research can be conclude that religiosity have significant influence to tax compliance. P- value <0.05 ?=0.25 so H1 can be proven. This research is also prove that sanctions have influence to tax compliance. P-value < 0.05 ?=0.42 so H2 can be proven. Influence of value of religiosity and sanction to tax compliance is about 33% and the rest is influenced by other variables. Therefore the considerasion to improve tax compliance from aspect of religiosity needs to be developed.
{"title":"ASPEK RELIGIUSITAS, SANKSI DAN KEPATUHAN PAJAK KENDARAAN BERMOTOR DI INDONESIA","authors":"Riri Zelmiyanti","doi":"10.29259/JA.V11I2.8934","DOIUrl":"https://doi.org/10.29259/JA.V11I2.8934","url":null,"abstract":"The purpose of this research is to explore more thoroughly and detail about the influence of the value of religiosity, sanctions and compliance of vehicle tax in Indonesia. The research on tax compliance has been widely studied, but still not much study it from religiosity side and tax sanctions. Previously research is mostly done by personal taxpayer, companies and home industries. This research is conducted by survey method, distribution of questionnaries to vehicle taxpayer. Quantity of questionnaries which analyzed is 120 copies. Analysis tool is using “Structural Equation Modelling-Partial Least Square (SEM-PLS)” by WarpPLS 5.0 software. Based on result of research can be conclude that religiosity have significant influence to tax compliance. P- value <0.05 ?=0.25 so H1 can be proven. This research is also prove that sanctions have influence to tax compliance. P-value < 0.05 ?=0.42 so H2 can be proven. Influence of value of religiosity and sanction to tax compliance is about 33% and the rest is influenced by other variables. Therefore the considerasion to improve tax compliance from aspect of religiosity needs to be developed.","PeriodicalId":103170,"journal":{"name":"AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133831168","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study was aimed at finding out the effect of due professional care and accountability to audit quality result by auditor specifically in Palembang.The population in this study are entire auditors who registered in public accountant offices specifically in Palembang totally 43 auditor. Sample study is determined with total sampling method, that mean all of 43 auditor become sample. The data resource on this study are primary data. The collecting data method was using questionnaires that distributed to all public accountant offices at Palembang. The data analysis technique used was multiple regression spesifcally due professional care and accountability as independent variable, audit quality as dependent variable.The results showed that due professional care and accountability influenced audit quality partially. This research is concluding that due professional care and accountability influence audit quality simultaneous.
{"title":"PENGARUH DUE PROFESSIONAL CARE DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT","authors":"Hadi Budiman, Y. Yusnaini, Relasari Relasari","doi":"10.29259/JA.V11I2.8935","DOIUrl":"https://doi.org/10.29259/JA.V11I2.8935","url":null,"abstract":"This study was aimed at finding out the effect of due professional care and accountability to audit quality result by auditor specifically in Palembang.The population in this study are entire auditors who registered in public accountant offices specifically in Palembang totally 43 auditor. Sample study is determined with total sampling method, that mean all of 43 auditor become sample. The data resource on this study are primary data. The collecting data method was using questionnaires that distributed to all public accountant offices at Palembang. The data analysis technique used was multiple regression spesifcally due professional care and accountability as independent variable, audit quality as dependent variable.The results showed that due professional care and accountability influenced audit quality partially. This research is concluding that due professional care and accountability influence audit quality simultaneous.","PeriodicalId":103170,"journal":{"name":"AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128922618","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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