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All Journal PRISMA Jurnal Riset Akuntansi dan Keuangan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Maryani, Neni
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Religion Arts Humanities Economics, Econometrics & Finance Mathematics Social Sciences

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Pengaruh Due Professional Care dan Kompetensi Auditor Terhadap Kualitas Audit Lestari, Dwi Indah; Maryani, Neni; Lestari, Ayu
Jurnal Riset Akuntansi dan Keuangan Vol 7, No 2 (2019): Jurnal Riset Akuntansi dan Keuangan. Agustus 2019 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v7i2.16190

Abstract

Abstract. This study aim to get empirical evidence of influence of due professional care and auditor competency to the quality of audit. The population of this research is auditor in Bandung that registered in IAPI. Sample is taken within the population by using non probability samplin technique. Primary data is taken by using questionnaire. This study use multiple linear regression as a data analysis technique. The result shows that there is a significinat relation between due professional care, auditor competency toward audit quality. Keywords. Due professional care, public accountant, auditor competency , quality of audit, IAPI.Abstrak. Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh due professional care dan kompetensi auditor terhadap kualitas audit. Populasi dari penelitian ini adalah auditor di Bandung yang terdaftar di IAPI sedangkan sampel diambil dengan menggunakan teknik sampling non probabilitas. Multiple regresi dilakukan untuk mengolah data kuisioner. Hasil dari penelitian ini memperlihatkan adanya pengaruh due professional care dan kompetensi auditor terhadap kualitas audit baik secara parsial maupun secara simultan.Kata kunci.  Due professional care, akuntan publik, kompetensi auditor, kualitas audit, IAPI. 
KEMAMPUAN BERPIKIR KRITIS MATEMATIK SISWA SMP PADA MATERI LINGKARAN Herdiman, Indri; Nurismadanti, Ilfa Febrina; Rengganis, Pusparini; Maryani, Neni
PRISMA Vol 7, No 1 (2018): Jurnal PRISMA Volume VII, No 1 tahun 2018
Publisher : Universitas Suryakancana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35194/jp.v7i1.213

Abstract

Kemampuan berpikir kritis matematik adalah keterampilan seseorang dalam  menentukan suatu keputusan atau memecahkan masalah. Jenis penelitian ini adalah penelitian deskriptif  kualitatif yang bertujuan untuk menganalisis kesalahan siswa dalam mengerjakan soal berpikir kritis matematik pada materi Lingkaran. Teknik pengambilan data pada penelitian ini dilakukan dengan menggunakan tes berupa soal uraian, soal diberikan kepada siswa kelas IX di salah satu SMP Negeri yang berada di Kota Cimahi. Hasil penelitian menunjukan bahwa kebanyakan siswa mengalami kesulitan mengerjakan soal nomor 2 dengan indikator  alasan dan soal nomor 5 dengan indikator tinjauan ulang dan kesimpulan. Setelah melakukan wawancara, siswa mengatakan tidak memahami konsep dan juga rumus apa yang harus digunakan dalam menyelesaikan soal. Disarankan proses pembelajaran hendaknya menggunakan strategi pembelajaran yang dapat meningkatkan pemahaman konsep siswa, sehingga kemampuan berpikir kritis matematik dapat tercapai.Kata Kunci : Kemampuan berpikir kritis matematik
Fraud Hexagon Elements as a Determination of Fraudulent Financial Reporting in Financial Sector Services Maryani, Neni; Natita, Rendi Kusuma; Rudiana, Rudiana; Herawati, Tuti
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4136

Abstract

The goal of this study is to examine the impact of all fraud factors. Hexagon Model in order to detect fraudulent financial reporting which will form a fraudulent financial reporting based on the fraud hexagon elements. The test for determining the elements of the fraud hexagon that affect fraudulent finan-cial reporting will use the Wald Test and G Test, the likelihood ratio test using the stepwise regression and forward regression methods. Furthermore, the fea-sibility test model will be carried out. If the model formed does not pass the series of tests, there will be some improvements to the model to test the regres-sion specification error test (RESET). This is the strength of this study if we compare to previous studies. This Study shows that The Opportunity is viewed from the ineffectiveness of the supervisor, and the change of the chairman of the internal auditor influences fraudulent financial reporting. Other causes include financial target pressure, external pressure, and personal financial demands; Opportunity in terms of external auditor quality; Rationalization based on external auditor change and audit opinion; Capability that is seen from a change of directors; The amount of images of CEOs and CEO politicians demonstrates arrogance; and collusion which is reviewed from the amount of audit fee has no effect on Fraudulent Financial Reporting.
Co-Authors AYU LESTARI Eka Intan Kumala Putri Herdiman, Indri Lestari, Dwi Indah Natita, Rendi Kusuma Nurismadanti, Ilfa Febrina Rengganis, Pusparini Rudiana Rudiana, Rudiana