HUBUNGAN TEKANAN ANGGARAN WAKTU DENGAN PERILAKU DISFUNGSIONAL SERTA PENGARUHNYA TERHADAP KUALITAS AUDIT

Jurnal Simpsium Nasional Akuntansi VI (SNA 6) - Surabaya

HUBUNGAN TEKANAN ANGGARAN WAKTU DENGAN PERILAKU DISFUNGSIONAL SERTA PENGARUHNYA TERHADAP KUALITAS AUDIT CHRISTINA SOSOSUTIKNO Universitas Gadjah Mada Abstract This study examine the relation of pressure of time budget with behavioral disfungsional which mirror from behavior of premature sign-off, under-reporting of time, and audit quality reduction behavior and also its influence to audit quality. The respondents … Baca Selengkapnya

Manajemen Laba Riil dan Berbasis Akrual: Dapatkah Auditor yang Berkualitas Mendeteksinya

[wpfilebase tag=file path=’sna13/AUD – SNA 13/AUD_14.pdf’] MANAJEMEN LABA RIIL DAN BERBASIS AKRUAL: DAPATKAH AUDITOR YANG BERKUALITAS MENDETEKSINYA? Dwi Ratmono Universitas Diponegoro [Jurnal Audit – SNA 13] Abstract This study examines whether management of public companies in Indonesia engage real earnings management to meet earnings benchmarks. This paper documents evidence consistent with real activities manipulation around … Baca Selengkapnya

Faktor Nonkeuangan pada Opini Going Concern

[wpfilebase tag=file id=101] FAKTOR NON KEUANGAN PADA OPINI GOING CONCERN Junaidi dan Jogiyanto Hartono Fakultas Ekonomi Universitas Teknologi Yogyakarta, email: masjun.junaidi@gmail.com Fakultas Ekonomika dan Bisnis Universitas Gadjah Mada Yogyakarta; email: jogiyantomsi@gmail.com [Jurnal Audit – SNA 13] Abstract This paper describes the influence of tenure, auditor reputation, disclosure, and the size of the client company on … Baca Selengkapnya

Pengaruh Tenur Kantor Akuntan Publik (KAP) dan Reputasi KAP terhadap Kualitas Audit : Kasus Rotasi Wajib Auditor di Indonesia

[wpfilebase tag=file id=99] Pengaruh Tenur Kantor Akuntan Publik (KAP) dan Reputasi KAP terhadap Kualitas Audit : Kasus Rotasi Wajib Auditor di Indonesia Efraim Ferdinan Giri (Dosen STIE YKPN Yogyakarta) [Jurnal Audit – SNA 13] ABSTRACT Finance Minister of Indonesia Republic has issued regulations governing the compulsory rotation of firms and auditors since 2003. The climax … Baca Selengkapnya

Analisis Penerimaan Auditor Atas Dysfunctional Audit Behavior : Sebuah Pendekatan Karakteristik Personal Auditor

Analisis Penerimaan Auditor Atas Dysfunctional Audit Behavior : Sebuah Pendekatan Karakteristik Personal Auditor Dwi Harini Agus Wahyudin Indah Anisykurlillah3 ABSTRACT This research is aimed at finding out the influence of locus of control on performance, the influence of locus of control and performance on turnover intention and the influence of locus of control, turnover intention, … Baca Selengkapnya