SURYA RAHARJA, MSi, Akt STIE STIKUBANK Semarang ABSTRACT To obtain the adequate evidence, auditor does not have to test all existing transaction. Along of cost benefit consideration, it is impossible for auditor to test all transaction evidence. Based on this consideration; then in profession recognized widely that most evidence obtained using sampling….
STIE Kesatuan Bogor MOHAMAD NASIR Universitas Diponegoro INDIRA JANUARTI Universitas Diponegoro ABSTRACT The purposes of this study are to examine the impact of Client-Public Accountant Firms relationship, the client importance for Public Accountant Firms, nonaudit services provided by Public Accountant Firms, and client’s audit experience on clients’ expectations in audit judgment from client perspective….
Ronny Prabowo Universitas Kristen Satya Wacana Yayuk Ariyani Universitas Kristen Satya Wacana ABSTRACT This research aims to test whether firms that successfully invest in information technology (IT) financially outperform their counterparts (control group). Successful firms are firms that are awarded by two business magazines (Swa and Warta Ekonomi). Instead of only using test…
Sadat Amrul S, SE, M.Si STIE Indonesia Kalimantan Selatan Ahyadi Syar’ie, SE STIE Indonesia Kalimantan Selatan ABSTRAK This research test directly factors influencing for systems development quality, like: user participation, user training, user expertise, user /developer communication, user influence, and user conflict. Persuant to answer 86 respondent employee banking industry in Banjarmasin. Result of examination…
YULIANTI Universitas Indonesia FITRIANY Universitas Indonesia ABSTRACT One of the goals of accounting education in Indonesia is to introduce the students to the ethics and values of accounting profession. This research focused on the effectiveness of accounting curriculum in developing students’ responsibility towards the financial statement’s users. We find that accounting students oppose earnings management…