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…

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…

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….