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All Journal EQUILIBRIUM Accounting Analysis Journal AKRUAL: Jurnal Akuntansi MEDIA BINA ILMIAH
Budiandru, Budiandru
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Arts Humanities Economics, Econometrics & Finance Education Social Sciences

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Factors Affecting Motivation for Career Selection of Public Accountants Budiandru, Budiandru
AKRUAL: JURNAL AKUNTANSI Vol 12, No 2 (2021): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v12n2.p204-216

Abstract

The purpose of this study was to determine the influence of intrinsic value, work environment, and job market considerations on the motivation to choose a career as a public accountant either partially or simultaneously. This research method uses multiple linear regression analysis with a sample of 210 students of the faculty of economics and Business, University of Muhammadiyah Prof. Dr. Hamka. The research results based on the t-test show that the intrinsic value of work affects the motivation for choosing a career to become a public accountant, while the work environment and job market considerations do not affect the motivation for choosing a career to become a public accountant. Simultaneously, the intrinsic value of work, work environment, and labor market considerations affect the motivation to choose a career to become a public accountant. Public accounting firms need to consider workspace and freedom for auditors to complete existing work, providing intellectual challenges with a dynamic work atmosphere.
Audit Quality of Pandemic Era Public Accounting Firms Budiandru, Budiandru
Accounting Analysis Journal Vol 10 No 2 (2021): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i2.46826

Abstract

The purpose of this study is to analyze the effect of due professional care, accountability, and reputation of public accounting firms on audit quality during a pandemic. Data were collected using a questionnaire and processed using multiple linear regression with a sample of auditors and students who have worked in public accounting firms in Jakarta. The processing results show that due professional care, accountability, and office reputation significantly affect audit quality during a pandemic. The accounting firm can maintain and improve audit quality by providing education and training to auditors and providing incentives according to performance achievements. Keywords: Due Professional Care; Accountability; Reputation; Audit Quality
Audit Quality of Pandemic Era Public Accounting Firms Budiandru, Budiandru
Accounting Analysis Journal Vol 10 No 2 (2021): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i2.46826

Abstract

The purpose of this study is to analyze the effect of due professional care, accountability, and reputation of public accounting firms on audit quality during a pandemic. Data were collected using a questionnaire and processed using multiple linear regression with a sample of auditors and students who have worked in public accounting firms in Jakarta. The processing results show that due professional care, accountability, and office reputation significantly affect audit quality during a pandemic. The accounting firm can maintain and improve audit quality by providing education and training to auditors and providing incentives according to performance achievements. Keywords: Due Professional Care; Accountability; Reputation; Audit Quality
PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK (KAP) DI JAKARTA TIMUR Budiandru, Budiandru; Qonita, Sarah; Safuan, Safuan
MEDIA BINA ILMIAH Vol 14, No 5: Desember 2019
Publisher : BINA PATRIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33758/mbi.v14i5.765

Abstract

Penelitian ini betujuan untuk mengetahui pengaruh kompetensi dan independensi auditor terhadap kualitas audit baik secara parsial maupun secara simultan pada Kantor Akuntan Publik (KAP) di Jakarta Timutr. Variabel yang diteliti adalah Kompetensi sebagai variabel bebas (X1), Independensi Auditor sebagai variabel bebas (X2), dan Kualitas Audit sebagai variabel terikat (Y).. Metode penelitian data yang digunakan dalam penelitian ini adalah metode eksplanasi, yaitu suatu metode penelitian yang menggambarkan dua variabel yang diteliti, yaitu variabel dependen dan variabel independen yang kemudian menjelaskan hubungan atau pengaruh kedua variabel tersebut. Populasi dalam penelitian ini adalah Kantor Akuntan Publik (KAP) di Jakrta Timur yang terdaftar di Kementrian Keuangan Republik Indonesia tahun 2019 yang terdiri dari 40 Kantor Akuntan Publik (KAP). Teknik pengambilan sampel dalam penelitian ini menggunakan judgement sampling dengan sampel 50 responden. Hasil penelitian ini menunjukkan bahwa secara parsial variabel kompetensi memiliki pengaruh positif terhadap kualitas audit, hal ini dibuktikan dengan tingkat signifikasi sebesar 0,000 < 0,05 dan 1 sebesar 4,768 > 2.011. sedangkan variabel independensi auditor berpengaruh positif terhadap kualitas audit, hal ini dibuktikan dengan tingkat signifikan sebesar 0,0006 < 0,05 dan nilai sebesar 2,909  > 2.011. Adapun secara simultan menuunjukkan bahwa variabel ompetensi dan independensi auditor berpengaruh positif terhadap kualitas audit, hal ini dibuktikan dengan tingkat signifikan 0,000 < 0,05 , dan nilai sebesar 14,240 > 3,20. Sedangkan pada nilai Adjusted R Square sebesar 0,551 yang artinya 55,1% variabel kualitas audit dapat dijelaskan oleh variabel kompetensi (X1) dan independensi auditor (X2). Sedangkan sisanya sebesar 44,9% dijelaskan oleh variabel lain yang tidak dimasukkan dalam penelitian ini. Dari hasil penelitian ini peneliti memberikan beberapa saran bagi penelitian selanjutnya yaitu dapat memperluas sampel penelitian tidak hanya di Jakarta Timur saja dan hendaknya dapat mempertimbangkan untuk menambah faktor lain yang dapat mempengaruhi kualitas audit, sehingga memungkinkan memberikan hasil penelitian yang berbeda. Kemudian dapat menambah variabel independen yang dapat mempengaruhi kualitas audit, adapun variabel yang disarankan penulis yaitu pengalam kerja, objektivitas, dan etika auditor
Analysis of Integration of the Indonesian Sharia Stock Index with Developing Countries Budiandru, Budiandru; Nuryadin, Deni; Pratama, Muhammad Dika
EQUILIBRIUM Vol 9, No 2 (2021): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v9i2.12387

Abstract

Globalization is rapidly causing an integration of economic and financial systems worldwide, resulting in shocks to the Islamic stock index and reducing the benefits of diversification for investors. Therefore, this study analyzes the integration, influence, response, and contribution of shocks to each developing country’s Islamic stock index. Specifically, analyzing the effect of developing country sharia stock index shocks on Indonesia's sharia stock index. The study uses monthly time series data for 2011-2021 with samples from Indonesia, Turkey, Malaysia, Pakistan, Kuwait, and India using the Vector Error Correction Model (VECM) method. The results showed cointegration or a long-term relationship in the developing countries’ sharia stock index. The Malaysian Islamic Stock Index and the Indian Islamic Stock Index influence the Indonesian Islamic Stock Index. Furthermore, the Indonesian Islamic Stock Index stabilized the fastest in response to the Turkish Islamic Stock Index shocks. However, the Malaysian Islamic Stock Index shock contributes the most to the Indonesian Islamic Stock Index. Developing countries could improve the infrastructure of the Islamic stock index and policy reforms. This would minimize the impact of international stock index shocks and accelerate integration. Investors should consider the dominant economic strength, geographical factors, and trade relations in determining portfolio diversification in global economic conditions. 
Co-Authors Nuryadin, Deni Pratama, Muhammad Dika Qonita, Sarah Safuan Safuan