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The Effect of Due Professional Care, Integrity, Confidentiality, and Independence on Audit Quality 应有的专业谨慎、诚信、保密和独立性对审计质量的影响
Pub Date : 2021-07-19 DOI: 10.2991/aebmr.k.210717.022
Dwirezki Octaviani, Jaswadi, Kurnia Ekasari
This study aimed to analyze the effect of due professional care, integrity, confidentiality, and independence on audit quality. Moreover, define the most required topic of advanced professional training related to increase the professionalism of auditor which was appropriate in this pandemic. The object of the research were public accountant firms in East Java, Indonesia. The data were collected through questionnaires which was conducted during the pandemic. Based on the sample collection using purposive sampling method, the number of samples from this study were 14 public accountant firms. The analytical method used was multiple linear regression which was processed using SPSS 25. The results showed that the due professional care and integrity variables had effect on audit quality. On the other hands confidentiality and independence had no effect on audit quality. In addition, all of variables had significant effect on audit quality simultaneously. Moreover, the result based on top of mind questionnaires model showed that the most required advanced professional training topic was quality assurance system topic which was appropriate in this pandemic. The result of this study was expected to help the manager or stakeholder who require the information on financial statement to make sure the quality of audit result thus could make a reliable decision and could be the consideration of internal management on Public Accountant Firms to adjust the quality assurance system of audit process during this pandemic. Keywords—due professional care, integrity, confidentiality, independence, audit quality, advanced professional training
本研究旨在分析应有的专业谨慎、诚信、保密和独立性对审计质量的影响。此外,确定最需要的高级专业培训主题,以提高审核员的专业水平,这在本次大流行中是适当的。本研究以印尼东爪哇的会计师事务所为研究对象。这些数据是在大流行期间通过问卷收集的。本研究采用目的抽样的方法,选取了14家会计师事务所作为样本。分析方法为多元线性回归,采用SPSS 25进行统计分析。结果表明,应有的职业谨慎和诚信变量对审计质量有影响。另一方面,保密性和独立性对审计质量没有影响。此外,所有变量同时对审计质量产生显著影响。此外,基于头脑顶部问卷模型的结果显示,最需要的高级专业培训主题是质量保证体系主题,这适用于此次大流行。本研究的结果有望帮助需要财务报表信息的管理者或利益相关者确保审计结果的质量,从而做出可靠的决策,并可作为会计师事务所内部管理层在疫情期间调整审计过程质量保证体系的考虑因素。关键词:应有的专业谨慎、诚信、保密、独立性、审计质量、高级专业培训
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引用次数: 3
The Effect of Computer Anxiety, Computer Attitude, Computer Self Efficacy and Accounting Knowledge on Accounting Students’ Understanding Using Accurate-based Accounting Software 计算机焦虑、计算机态度、计算机自我效能感和会计知识对会计专业学生使用基于准确性的会计软件的理解的影响
Pub Date : 2021-07-19 DOI: 10.2991/aebmr.k.210717.011
Sarwendah Biduri, Sigit Hermawan, Eny Maryanti, Ruci Arizanda Rahayu, N. Utami
This research aimsat knowing computer anxiety variables, computer attitude variables, computer self-efficacy variables, and accounting knowledge variables, which can affect student understanding using accurate based software. This type of research used quantitative research. The sample used was 134 accounting students in 2017 using probability sampling and random sampling methods—the data obtained by distributing questionnaires to students majoring in accounting to answer. The analysis tool was used to help process datain SPSS software version 18.0. The analysis technique uses multiple linear. There were 134 copies of the questionnaire distributed; only 129 were returned and could be processed. The research limitation was only to test four variables and was carried out on the 5th semester accounting students of Muhammadiyah University of Sidoarjo. The research contribution to the problem is to examine four internal factors that influence student understanding using a computer accounting program. The results of the partial test show that the computer anxienty variable (X1) and the computer attitude variable (X2) have no effect on understanding using accurate software. But the computer self-efficacy variable (X3) and the accounting knowledge variable (X4) partially affect the understanding of accounting students using accurate accounting software. Keywords—computer anxiety, computer attitude, computer selfefficacy, accounting knowledge, accurate accounting software
本研究旨在了解计算机焦虑变量、计算机态度变量、计算机自我效能变量和会计知识变量,这些变量会影响学生使用基于精确的软件的理解。这种类型的研究使用了定量研究。使用的样本是2017年134名会计专业的学生,采用概率抽样和随机抽样的方法——通过向会计专业的学生发放问卷来获得数据。数据处理采用SPSS 18.0软件辅助分析工具。分析技术采用多元线性。分发了134份调查表;只有129份被退回并可以处理。本研究的局限性是只检验了四个变量,研究对象是Sidoarjo Muhammadiyah大学会计专业第五学期的学生。对这个问题的研究贡献是检查影响学生使用计算机会计程序理解的四个内部因素。部分检验结果表明,计算机焦虑变量(X1)和计算机态度变量(X2)对使用精确软件的理解没有影响。但计算机自我效能变量(X3)和会计知识变量(X4)部分影响会计专业学生对准确使用会计软件的理解。关键词:计算机焦虑,计算机态度,计算机自我效能,会计知识,准确的会计软件
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引用次数: 4
The Impact of Covid-19 Pandemic on the Forecasting Indonesian Composite Stock Price Index 新冠肺炎疫情对印尼综合股价指数预测的影响
Pub Date : 2021-07-19 DOI: 10.2991/aebmr.k.210717.049
M. Aziza, Nurafni Eltivia, N. I. Riwajanti
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引用次数: 0
The Influence of Sharia Supervisory Board, Leverage, and Equitable Distribution Ratio on Earnings Management Practices in Islamic Banking 伊斯兰教法监事会、杠杆和公平分配比率对伊斯兰银行盈余管理实践的影响
Pub Date : 2021-07-19 DOI: 10.2991/aebmr.k.210717.013
Bagas Brian Pratama, Muhammad Muwidha, Ari Kamayanti
This study aims to explore the influence of the Sharia Supervisory Board, Leverage and Equitable Distribution Ratio on earnings management practices at Islamic Banking in Indonesia. The population in this study consisted of 15 Islamic Banking companies registered under the Financial Services Authority (OJK) during 2011-2018. The acquisition of a sample of 8 companies were determined through purposive sampling. The data were collected using the documentation method obtained from the company's published annual reports. The data were then analyzed using the Multiple Linear Regression analysis technique which was processed using of the SPSS.25 program. The results showed that simultaneously all the independent variables tested had a significant effect on the earnings management with Adjusted R Square value of 25.3%. Meanwhile, partially the Sharia Supervisory Board had no significant effect on earnings management, while Leverage and Equitable Distribution Ratio had a significant negative effect on earnings management. The significant influence of Leverage and Equitable Distribution Ratio proves that managers have a high consideration of the company's financial ratios in determining company policy. While the insignificant results from the other variables show the weak oversight function of the Sharia Supervisory Board in Islamic Banking. Keywords—earning management, sharia supervisory board, leverage, equitable distribution ratio
本研究旨在探讨伊斯兰教法监事会、杠杆和公平分配比率对印度尼西亚伊斯兰银行盈余管理实践的影响。本研究中的人口包括2011-2018年期间在金融服务管理局(OJK)注册的15家伊斯兰银行公司。通过有目的的抽样确定了8家公司的收购样本。数据的收集采用了从该公司公布的年度报告中获得的文件编制方法。采用SPSS.25程序对数据进行多元线性回归分析。结果表明,同时被检验的所有自变量对盈余管理都有显著影响,调整后的R方值为25.3%。同时,部分伊斯兰教法监事会对盈余管理没有显著影响,而杠杆率和公平分配比率对盈余管理有显著的负向影响。杠杆率和公平分配比率的显著影响证明管理者在制定公司政策时高度考虑了公司的财务比率。而其他变量的结果不显著,表明伊斯兰教法监事会在伊斯兰银行业的监督职能薄弱。关键词:盈余管理;伊斯兰教法监事会;杠杆
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引用次数: 1
Design of Entrepreneurship Learning Model with Teaching Factory Method to Improve Student’s Competencies 运用教学工厂法设计创业学习模式,提高学生能力
Pub Date : 2021-07-19 DOI: 10.2991/aebmr.k.210717.041
Anik Kusmintarti, Sidik Ismanu, M. Anshori
The purpose of this study is to design a teaching factory learning model in Vocational Higher Education ". This research is a literature study. This study was conducted at Polinema Bakery. The stages of the study are as follows: (1) review the literature; (2) Carrying out a survey of the bakery industry; (3) designing an entrepreneurial learning model using the teaching factory method; (4) determine the target model of teaching factory learning model; and (5) describe the entrepreneurship learning model with the Factory teaching method. The results of the study are 6-step Teaching Factory learning models, namely: (1) receiving orders, analyzing orders, stating readiness to work on orders, working orders, carrying out quality control, and delivery orders. Results of the study show that students feel happy following the learning, obtaining a picture of the business, getting experience producing products, working in team, and experience managing a business. Keywords—entrepreneurship education, learning model, teacing factory, vocational higher education
本研究的目的在于设计一种“教学工厂式学习模式”。本研究为文献研究。这项研究是在Polinema面包店进行的。研究分为以下几个阶段:(1)文献回顾;(2)对烘焙行业进行调查;(3)运用教学工厂法设计创业学习模式;(4)确定教学工厂学习模式的目标模式;(5)用工厂教学法描述创业学习模式。研究的结果是六步教学工厂学习模型,即:(1)接受订单,分析订单,说明准备工作订单,工作订单,实施质量控制,交付订单。研究结果表明,学生在学习后感到快乐,获得了对企业的了解,获得了生产产品的经验,获得了团队合作的经验,获得了管理企业的经验。关键词:创业教育;学习模式;教学工厂
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引用次数: 0
Does Border Strength Affect Job Satisfaction and Organizational Citizenship Behavior 边界强度是否影响工作满意度和组织公民行为
Pub Date : 2021-07-19 DOI: 10.2991/aebmr.k.210717.044
N. Fiernaningsih, P. Herijanto
This study aims to examine and analyze the effect of border strength on job satisfaction and organizational citizenship behavior based on gender and marital status as a control for permanent lecturers at the State Polytechnic of Malang, Indonesia. The number of respondents in this study was 200 people chosen by simple random sampling. The analytical tool used is SEM with the WarpPLS approach. The results show that border strength has a significant negative effect on job satisfaction. Border strength also has a considerable impact on organizational citizenship behavior. Job satisfaction, on the other hand, has a significant positive impact on organizational citizenship behavior. The results of this study are beneficial for State Polytechnic of Malang’s leaders in designing border strength policies so that the lecturers feel comfortable in living their work-family life and increase the different role of lecturers for the institution. Keywords—border strength, job satisfaction, organizational citizenship behaviour
本研究以印尼玛琅国立理工学院终身讲师为研究对象,以性别和婚姻状况为对照,探讨边界强度对工作满意度和组织公民行为的影响。本研究的调查对象为200人,采用简单随机抽样的方法。使用的分析工具是扫描电镜与WarpPLS方法。结果表明,边界强度对工作满意度有显著的负向影响。边界强度对组织公民行为也有相当大的影响。另一方面,工作满意度对组织公民行为有显著的正向影响。本研究的结果有助于玛琅国立理工学院的领导设计边境力量政策,使讲师在工作和家庭生活中感到舒适,并增加讲师对学校的不同作用。关键词:边界强度,工作满意度,组织公民行为
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引用次数: 0
Investment Opportunity Set Analysis as a Mediation of Influence of Capital Structure on Company Value with Economic Growth as a Moderating Variable 投资机会集分析:资本结构对公司价值的中介作用,经济增长为调节变量
Pub Date : 2021-07-19 DOI: 10.2991/aebmr.k.210717.014
Yusna, Sugeng Sulistiono
This study aims to examine and analyze (1) the indirect effect of capital structure on firm value through the investment opportunity set mediation, (2) the direct effect of capital structure on firm value which is moderated by economic growth. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange (IDX) with data from 2015 to 2018. The data was collected using purposive sampling technique and the population was based on population criteria. The research sample companies are saturated or census samples and the number of research samples is 15 companies. The data analysis method is Path Analysis and Sobel Test which are used to test the investment opportunity set mediation variable. The results showed that the effect of capital structure on firm value was mediated significantly by IOS. Meanwhile, economic growth significantly moderates the effect of capital structure on firm value. Keywords—investment opportunity set, capital structure, firm value and economic growth
本研究旨在检验和分析:(1)资本结构通过投资机会集中介对企业价值的间接影响,(2)资本结构对企业价值的直接影响受经济增长的调节。这项研究是在印度尼西亚证券交易所(IDX)上市的制造业公司进行的,数据从2015年到2018年。数据收集采用有目的抽样技术,人口是基于人口标准。研究样本公司为饱和样本或普查样本,研究样本数量为15家公司。数据分析方法采用路径分析和索贝尔检验,对投资机会集中介变量进行检验。结果表明,资本结构对企业价值的影响在实证研究中具有显著中介作用。同时,经济增长显著调节了资本结构对企业价值的影响。关键词:投资机会集、资本结构、企业价值与经济增长
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引用次数: 0
Islamic Mini Banking Laboratory Management System 伊斯兰迷你银行实验室管理系统
Pub Date : 2021-07-19 DOI: 10.2991/aebmr.k.210717.043
N. I. Riwajanti, K. D. Susilowati, Riezky Amalia
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引用次数: 1
User Resistance in the Implementing E-Budgeting 实施电子预算中的用户阻力
Pub Date : 2021-07-19 DOI: 10.2991/aebmr.k.210717.001
Atik Andhayani, Sutrisno, Rosidi, Djamhuri
Local government has an essential role to play in delivering services to the city. Several local governments still have relatively low performance, particularly on the budget. There have been several barriers to the duty to introduce egovernment in local governments. Researchers see if there is a connection between e-government and users as users in terms of perceived importance and self-confidence. The study was carried out using a mix-method, both quantitative and qualitative, to ensure that it was carried out. This study contributes to the challenges of implementing e-budgeting. Resistance to the importance of user perception, self-confidence to change workers and support for leadership are required. It is hoped that the Indonesian local government will be able to enforce e-budgeting well. Keywords—e-budgeting, resistance, implementation
地方政府在向城市提供服务方面发挥着重要作用。一些地方政府的表现仍然相对较低,特别是在预算方面。在地方政府推行电子政务的过程中存在一些障碍。研究人员观察电子政务和用户作为用户在感知重要性和自信方面是否存在联系。该研究采用了定量和定性的混合方法,以确保其得到执行。这项研究有助于解决实施电子预算的挑战。需要抵制用户感知的重要性、改变员工的自信和对领导的支持。希望印尼地方政府能够很好地实施电子预算。关键词:电子预算;阻力;实施
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引用次数: 0
Roasting Coffee Sales Prediction for Demand Satisfaction 需求满足的烘焙咖啡销售预测
Pub Date : 2021-07-19 DOI: 10.2991/aebmr.k.210717.046
Aldo Wicaksono Wibowo
The purpose of this study is to predict sales of coffee roasting at the Café (Coffee and Roastery) Philosophy in 2021. This research was conducted using sales data from 2018 – 2020. The primary data for roasted coffee is sales data. This type of research is quantitative, using excel software tools. This study indicates that the forecasting of coffee roasting sales in the Café philosophy (Coffee and Roastery) suggests an increase in sales, although not too much because of limited production capacity. Keywords—forecasting, moving average, single moving average
本研究的目的是预测2021年caf(咖啡和烘焙工坊)咖啡烘焙的销售情况。这项研究是使用2018 - 2020年的销售数据进行的。烘焙咖啡的主要数据是销售数据。这种类型的研究是定量的,使用excel软件工具。这项研究表明,咖啡哲学(咖啡和烘焙工坊)对咖啡烘焙销售的预测表明,销售额有所增加,尽管由于生产能力有限,销售额不会太多。关键词:预测,移动平均,单移动平均
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引用次数: 0
期刊
Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)
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