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ANTESEDEN DAN KONSEKUENSI BURNOUT PADA AUDITOR

(PENGEMBANGAN TERHADAP ROLE STRESS MODEL)   EKA MURTIASRI POLITEKNIK NEGERI SEMARANG PROF. DR. H. IMAM GHOZALI, M.COM, AKT UNIVERSITAS DIPONEGORO   Abstract     The objective of this study is to develop burnout construct in accounting occupation by showing that burnout is a key mediator for role stressors (role conflict, role ambiguity and role overload) … Baca Selengkapnya

PENGARUH PENGALAMAN AUDITOR TERHADAP PENGGUNAAN BUKTI TIDAK RELEVAN DALAM AUDITOR JUDGMENT

YUDHI HERLIANSYAH SE.,Ak.,MSi FAKULTAS EKONOMI UNIV. MERCU BUANA JAKARTA MEIFIDA ILYAS, SE, MSi INIV. SATYA NEGARA INDONESIA   Abstract   Auditors encounter both relevant and irrelevant information during the performance of audit tasks. Prior studies have shown that the presence of irrelevance information weakens the impact of relevant information on audit judgments. Such studies, however, … Baca Selengkapnya

PENGARUH INTERAKSI GENDER, KOMPLEKSITAS TUGAS DAN PENGALAMAN ASUDITOR TERHADAP AUDIT JUDGMENT

(Sebuah Kajian Eksperimental Dalam Audit Saldo Akun Persediaan) DRA. ZULAIKHA, MSI JURUSAN AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS DIPONEGORO   Abstract   This study examines the gender issues in Indonesian society whether there are differences between women and men in domsetic roles; with relation to gender issues whether males perform better than female in complexity audit tasks; … Baca Selengkapnya

SNA 9 – Sifat Machiavellian dan Pertimbangan Etis: Anteseden Independensi dan Perilaku Etis Auditor

Jurnal Akuntansi - Simposium Nasional Akuntansi (SNA)

Download Jurnal Simposium Nasional Akuntansi (SNA 9) IX – Padang Sifat Machiavellian dan Pertimbangan Etis [Anteseden Independensi dan Perilaku Etis Auditor ] St. Vena Purnamasari, SE.,MSi1 UNIKA Soegijapranata Semarang Abstract This research is designed to gain an understanding of how auditor’s respond to realistic ethical dilemmas. Machiavellianism and Cognitive Moral Development theory are the basic … Baca Selengkapnya

PROBLEM-BASED LEARNING (PBL)

  [PENGARUH PROBLEM-BASED LEARNING (PBL) PADA PENGETAHUAN TENTANG KEKELIRUAN DAN KECURANGAN (ERRORS AND IRREGULARITIES)*]   Riki Ferdian Alumni Fakultas Ekonomi Universitas Gadjah Mada† rikiferdian@gmail.com Ainun Na’im Universitas Gadjah Mada‡ ainunn@ugm.ac.id   Abstract   This study examines the effects of Problem-Based-Learning (PBL) approach in auditing course teaching on the students’ knowledge about errors and irregularities. PBL … Baca Selengkapnya

HUBUNGAN ANTARA RISIKO MANIPULASI EARNINGS DAN RISIKO CORPORATE GOVERNANCE DENGAN PERENCANAAN AUDIT

    (Studi Empiris pada Auditor Se-Jawa)   Nurna Aziza Universitas Bengkulu   H. Mohamad Nasir Universitas Diponegoro Semarang   Daljono Universitas Diponegoro Semarang     Abstract     The purposes of this study are to examine the relationship of earnings manipulation risk and corporate governance risk with auditors’ planning. These topics are rarely examined. … Baca Selengkapnya

Strukturasi Praktik Etika di Kantor Akuntan Publik: Sebuah Studi Interpretif

Unti Ludigdo Universitas Brawijaya   Abstract   The main aim of this research is to understand the practice of ethics in a public accounting office (KAP). Hence, this research is developed with the basis of interpretive paradigm. The collaborative theory (ethnomethodology, structuration and spiritual intelligence or SQ) used to explore comprehendship meaning of ethics in … Baca Selengkapnya

STUDI TENTANG PERBEDAAN EVALUASI ETIS, INTENSI ETIS (Ethical Intention) DAN ORIENTASI ETIS DILIHAT DARI GENDER DAN DISIPLIN ILMU

(STUDI TENTANG PERBEDAAN EVALUASI ETIS, INTENSI ETIS (Ethical Intention) DAN ORIENTASI ETIS DILIHAT DARI GENDER DAN DISIPLIN ILMU: POTENSI REKRUITMEN STAF PROFESIONAL PADA KANTOR AKUNTAN PUBLIK)   Siti Muthmainah Universitas Diponegoro   Abstract   This study tests for gender and discipline-based differences in ethical evaluation, ethical intentions and ethical orientation among subjects from accountancy department, … Baca Selengkapnya

EVALUASI MANAJEMEN RISIKO KANTOR AKUNTAN PUBLIK

{EVALUASI MANAJEMEN RISIKO KANTOR AKUNTAN PUBLIK (KAP) DALAM KEPUTUSAN PENERIMAAN KLIEN (CLIENT ACCEPTANCE DECISIONS) BERDASARKAN PERTIMBANGAN DARI RISIKO KLIEN (CLIENT RISK), RISIKO AUDIT (AUDIT RISK) DAN RISIKO BISNIS KAP (AUDITOR’S BUSINESS RISK)} LUDOVICUS SENSI WONDABIO Program Doktoral – Program Ilmu Akuntansi Fakultas Ekonomi Universitas Indonesia ABSTRACT The objective of this research is to understand the … Baca Selengkapnya

KOMITMEN DALAM HUBUNGAN AUDITOR DAN KLIEN: ANTESEDEN DAN KONSEKUENSI

  DWI RATMONO1 YOGI HENDRO PRABOWO UNIVERSITAS DIPONEGORO, SEMARANG   Abstract   The objectives of this study are to examine for existence antecedents of commitment in auditor-client relationship as well as existence consequences of it. Prior research has recognized that the construct commitment plays a central role in business relationship. This study develops a conceptual … Baca Selengkapnya

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