(STUDI TENTANG PERBEDAAN EVALUASI ETIS, INTENSI ETIS (Ethical Intention) DAN ORIENTASI ETIS DILIHAT DARI GENDER DAN DISIPLIN ILMU: POTENSI REKRUITMEN STAF PROFESIONAL PADA KANTOR AKUNTAN PUBLIK) Siti Muthmainah Universitas Diponegoro Abstract This study tests for gender and discipline-based differences in ethical evaluation, ethical intentions and ethical orientation among subjects from accountancy department,…
EVALUASI MANAJEMEN RISIKO KANTOR AKUNTAN PUBLIK
{EVALUASI MANAJEMEN RISIKO KANTOR AKUNTAN PUBLIK (KAP) DALAM KEPUTUSAN PENERIMAAN KLIEN (CLIENT ACCEPTANCE DECISIONS) BERDASARKAN PERTIMBANGAN DARI RISIKO KLIEN (CLIENT RISK), RISIKO AUDIT (AUDIT RISK) DAN RISIKO BISNIS KAP (AUDITOR’S BUSINESS RISK)} LUDOVICUS SENSI WONDABIO Program Doktoral – Program Ilmu Akuntansi Fakultas Ekonomi Universitas Indonesia ABSTRACT The objective of this research is to understand the…
KOMITMEN DALAM HUBUNGAN AUDITOR DAN KLIEN: ANTESEDEN DAN KONSEKUENSI
DWI RATMONO1 YOGI HENDRO PRABOWO UNIVERSITAS DIPONEGORO, SEMARANG Abstract The objectives of this study are to examine for existence antecedents of commitment in auditor-client relationship as well as existence consequences of it. Prior research has recognized that the construct commitment plays a central role in business relationship. This study develops a conceptual…
PENGUJIAN VARIABEL-VARIABEL YANG BERPENGARUH TERHADAP KEINGINAN KLIEN UNTUK MEMPENGARUHI KEBIJAKAN AUDIT
NINING MULYANINGSIH *) CV. ALEM ENJANG TACHYAN BUDIYANTO **) STIE KESATUAN BOGOR ABSTRACT The purposes of this study are to examine the impact of Client-Public Accountant Firms relationship, the client importance for Public Accountant Firms, non-audit services provided by Public Accountant Firms, client’s audit experience, auditor’s seniority, auditor’s experience, auditor’s knowledge on…
PENGARUH KUALITAS AUDIT, KONDISI KEUANGAN PERUSAHAAN, OPINI AUDIT TAHUN SEBELUMNYA, PERTUMBUHAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN
Eko Budi Setyarno Indira Januarti Faisal UNIVERSITAS DIPONEGORO Abstract In this study, we attempt empirically to investigate the relationship between audit quality, financial condition, previous audit report and sales growth on going concern audit opinion would receive a going concern opinion. A samples of 59 manufacturing companies listed at Jakarta Stock Exchange…