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…
PENGARUH PROFESIONALISME AUDITOR TERHADAP TINGKAT MATERIALITAS DALAM PEMERIKSAAN LAPORAN KEUANGAN
Hendro Wahyudi Alumnus STIE Malangkuçeçwara Malang Aida Ainul Mardiyah STIE Malangkuçeçwara Malang ABSTRACT This research objective is to examine empirically the influence of professionalism of auditor on level of materiality in course of financial statement audit. Professionalism of auditor which estimate can influence level of materiality is devotion of at profession,…
PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, DAN KECERDASAN SPIRITUAL TERHADAP SIKAP ETIS MAHASISWA AKUNTANSI
(Studi pada Perguruan Tinggi Negeri di Kota Makassar Provinsi Sulawesi Selatan) M. Ridwan Tikollah Universitas Negeri Makassar Iwan Triyuwono Universitas Brawijaya H. Unti Ludigdo Universitas Brawijaya Abstract The research is aimed at: 1) Testing the effect of intellectual intelligence (IQ), emotional intelligence (EQ), and spiritual intelligence (SQ ) on ethical attitudes of university…
PENGARUH KECERDASAN EMOSIONAL TERHADAP TINGKAT PEMAHAMAN AKUNTANSI, KEPERCAYAAN DIRI SEBAGAI VARIABEL PEMODERASI
RISSYO MELANDY RM NURNA AZIZA Universitas Bengkulu Abstract This research aim to to test do emotional intellegence consisting of five component that is recognition self awareness, self regulation, motivation, empathy, and social skills have an effect on to storey level understanding of accountancy. This research also aim to know the existence of…
MUATAN ETIKA DALAM PENGAJARAN AKUNTANSI KEUANGAN DAN DAMPAKNYA TERHADAP PERSEPSI ETIKA MAHASISWA: STUDI EKSPERIMEN SEMU
Wiwik Utami dan Fitri Indriawati Universitas Mercu Buana Abstract Ethics education is more than studying the code of professional conduct, but rather a process whereby individuals become more consciously involved in making ethical decisions (Langenderfer and Rockness:1989). This study investigates whether integrating ethical issues in financial accounting course will improve student’s ethics perception….