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Pengaruh Orientasi Etika Pada Komitmen Dan Sensitivitas Etika Auditor

Jurnal Simposium Nasional Akuntansi XI (SNA 11) Pengaruh Orientasi Etika Pada Komitmen Dan Sensitivitas Etika Auditor (Studi Empiris pada Auditor di Bengkulu dan Sumatera Selatan) Oleh: Nurna Aziza, SE, MSi, Ak H. Andi Agus Salim, SE, MSi, Ak ABSTRACT Failure or deviation in audit that conducted by auditors have need an ability of the auditors … Baca Selengkapnya

Pengalaman Audit, Red Flags, Dan Urutan Bukti

Jurnal Simposium Nasional Akuntansi XI (SNA 11) Pengalaman Audit, Red Flags, dan Urutan Bukti I Wayan Suartana (Program Maksi FE Universitas Udayana-Bali) I Wayan Kartana (FE Universitas Warmadewa-Bali) Abstract Hogart and Einhorn (1992) proposed and tested a descriptive model of belief adjustment. They posited that individuals are sequential processors of information who employ an anchoring … Baca Selengkapnya

Pemahaman Strukturasi Atas Praktik Audit Investigatif Pada Kantor Perwakilan BPK-RI Di Surabaya

Jurnal Simposium Nasional Akuntansi XI (SNA 11) Pemahaman Strukturasi Atas Praktik Audit Investigatif Pada Kantor Perwakilan BPK-RI Di Surabaya (Studi Kasus Tindak Pidana Korupsi) Sructuration Understanding Of Investigative Audit Practice At BPK-RI Representative Office In Surabaya (Case Study Corruption Criminal) Gemalia Dwi Agustina Drs. M. Achsin, SH., MM., Ak. ABSTRACT The research is a qualitative … Baca Selengkapnya

Faktor-Faktor Yang Mempengaruhi Perusahaan Berpindah Kantor Akuntan Publik

Jurnal Simposium Nasional Akuntansi XI (SNA 11) Faktor-Faktor Yang Mempengaruhi Perusahaan Berpindah Kantor Akuntan Publik Shulamite Damayanti, SE., M.SA (HumBis), Ak Universitas Ma Chung Malang Prof. Dr. Made Sudarma, SE., MM., Ak Universitas Brawijaya Malang Abstract The need of auditing service has influenced the development of public accountant profession in Indonesia. The number of public … Baca Selengkapnya

Pengaruh Identifikasi Auditor atas Klien Terhadap Objektivitas Auditor dengan Auditor Tenure, Client Importance dan Client Image sebagai Variabel Anteseden

Jurnal Simposium Nasional Akuntansi XI (SNA 11) Pengaruh Identifikasi Auditor atas Klien Terhadap Objektivitas Auditor dengan Auditor Tenure, Client Importance dan Client Image sebagai Variabel Anteseden (Penelitian terhadap Auditor Kantor Akuntan Publik yang Listed di BEJ dengan Pendekatan Partial Least Square) EWING YUVISA I Universitas Panca Marga-Probolinggo H. Abdul Rohman Universitas Diponegoro Semarang Hj. Rr … Baca Selengkapnya

Pengaruh Information Technology Relatedness Terhadap Kinerja Perusahaan – SNA 11

Jurnal Simposium Nasional Akuntansi XI (SNA 11) PENGARUH INFORMATION TECHNOLOGY RELATEDNESS TERHADAP KINERJA PERUSAHAAN (Penelitian terhadap Perusahaan Perbankan di Jawa Tengah) Abstract The principal purpose of this study was to examine the influence of information technology (IT) relatedness with corporate performance. Measurement of IT relatedness uses a reflective second-order factor modeling approach for capturing complementarities … Baca Selengkapnya

Pengaruh Kualitas Sistem Informasi, Perceived Usefulness, Dan Kualitas Informasi Terhadap Kepuasan Pengguna Akhir Software Akuntansi

Pengaruh Kualitas Sistem Informasi, Perceived Usefulness, Dan Kualitas Informasi Terhadap Kepuasan Pengguna Akhir Software Akuntansi Istianingsih Setyo Hari Wijanto Program Doktoral – Pascasarjana Ilmu Akuntansi Feui Abstract The Objective Of This Study Is To Examine The Effect Of Information System Quality, Information Quality, And Perceived Usefulness On End-User Accounting Software Satisfaction. Another Objective Of This … Baca Selengkapnya

Pengaruh Privasi, Keamanan, Kepercayaan, Dan Pengalaman Terhadap Niat Untuk Bertransaksi Secara Online

Pengaruh Privasi, Keamanan, Kepercayaan, Dan Pengalaman Terhadap Niat Untuk Bertransaksi Secara Online Abstract This research aims to understand the impact of privacy, security, trust, and internet experience, to intention online transaction. The approach use theory planned behavior in this research. Hypothesis that are proposed: (1) Trust will be positive influence on attitude consumer to intention … Baca Selengkapnya

Cognitive Vs Personality Terhadap Niat Penggunaan Teknologi (Internet)

Cognitive Vs Personality Terhadap Niat Penggunaan Teknologi (Internet) ABSTRACT This research compares two models of intention to use internet. The research intends to find out which of the two models better explains the intention to use internet. The first model is cognitive and second model is personality. The underpinning theory of this research is theory … Baca Selengkapnya

The long-run performance of initial public offerings: comparison between shari’ah and non shari’ah-based firms

The long-run performance of initial public offerings: comparison between shari’ah and non shari’ah-based firms Abstract This paper empirically investigates the difference of the performance between shariah-based and non shariah-based firms that listed on the Jakarta Stock Exchange (JSX) during the period July 2001 to December 2005. The results show that, when using equally-weighted cumulative abnormal … Baca Selengkapnya

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