STUDI EMPIRIS MENGENAI PENERAPAN METODE SAMPLING AUDIT DAN FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN METODE SAMPLING AUDIT OLEH AUDITOR BPK

  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….

PENGUJIAN VARIABEL-VARIABEL YANG BERPENGARUH TERHADAP EKSPEKTASI KLIEN DALAM AUDIT JUDGMENT ENJANG TACHYAN BUDIYANTO

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….

INVESTASI TEKNOLOGI INFORMASI DAN KINERJA KEUANGAN: APLIKASI DATA ENVELOPMENT ANALYSIS (DEA) PADA PERUSAHAAN YANG SUKSES MELAKUKAN INVESTASI TEKNOLOGI INFORMASI

  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…

ANALISIS BEBERAPA FAKTOR YANG BERPENGARUH TERHADAP PROSES PENGEMBANGAN KUALITAS SISTEM

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…

PERSEPSI MAHASISWA AKUNTANSI TERHADAP ETIKA PENYUSUNAN LAPORAN KEUANGAN

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…