Penginvestigasian Audit Expectation Gap Pada Sektor Publik

Penginvestigasian Audit Expectation Gap Pada Sektor Publik RusliyawatiFakultas Ekonomi, Universitas Tanjungpura Abdul HalimFakultas Ekonomi, Universitas Gadjah Mada ABSTRACT This study aims to investigate the existence of audit expectation gap on public sector empirically. Three variables being tested are reporting, accountability, and auditing concepts that consist of auditor independence, auditor competence, unqualified opinion and performance audit….

AUDITOR INDEPENDENCE AND ORGANIZATIONAL COMMITMENT ….

AUDITOR INDEPENDENCE AND COMMITMENT AS AN ORGANIZATION INFLUENCE Understanding Mediation GOOD GOVERNANCE, LEADERSHIP STYLE AND CULTURAL ORGANIZATION TO THE PERFORMANCE OF AUDITORS SRI Trisnaningsih Universitas Pembangunan Nasional (UPN) “Veteran” East Java ABSTRACT Behavioral accounting research (behavioral) about the leadership style, organizational culture, and organizational commitment on the performance of auditors at the company’s manufacturing business…

Audit Firms Tenure and Investors’ Perceptions of Audit Quality

Simposium Nasiona Akuntansi 9 Padang Audit Firms Tenure and Investors’ Perceptions of Audit Quality Sekar Mayangsari Trisakti University Abstract This study analyzes how investors perceive of audit firms1 tenure. Using earnings response coefficients from returns-earnings regressions as a proxy for investor perceptions of earnings quality, the results document a positive association between investor perceptions of…

PENGARUH PREFERENSI KLIEN DAN PENGALAMAN AUDIT TERHADAP PERTIMBANGAN AUDITOR

TRI RAMARAYA KOROY1Kopertis Wilayah XI Kalimantan ABSTRACT The objective of this study is to examine how auditors respond in their audit judgment to the client position or preferences. It hypothesized that auditor respond in different ways based on their audit experience. Inexperienced auditors tend to be conservative and more likely to propose audit adjustment than…