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', Rasuli
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Economics, Econometrics & Finance

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Analisis pengaruh profesionalisme, kepuasan kerja, kepuasan tingkat kompensasi, komitmen organisasional dan motivasi terhadap turnover intentions staff auditor di kantor akuntan publik (studi pada KAP di Pekanbaru dan Batam) Gusrianto, Calwin; ', Rasuli; Diyanto, Volta
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The objective of this study is to get an empirical evidence about the effects of profesionalism, job satisfaction, salaries satisfaction, organizational commitment and motivation upon the turnover intentions to auditor who work at Pekanbaru and Batam accounting firm.Data collected through questionnaires by using convenience sampling. There were 66 questionnaires distributed, 48 were returned and 43 questionnaires used for the analysis.The data analysis was done by using multiple regression. The result of this research showed that there were no significant effect of profesionalism, salaries satisfaction, and motivation as individual factor upon the turnover intentions. For job satisfaction and organizational commitment, there were negative effect upon the turnover intentions.Keywords: Profesionalism, Job Satisfaction, Salaries Satisfaction, Organizational Commitment, Motivation, Turnover Intentions.
Pengaruh opinion shopping, reputasi auditor, disclosure, dan ukuran perusahaan terhadap penerimaan opini audit going concern pada perusahaan manufaktur 2011-2013 yang listing di bursa efek indonesia Putri, Tria Widiastuti; ', Rasuli; Diyanto, Volta
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The users of financial statements need informations as a basic of their economic decision making. Not only in judging the fairness of financial report or detecting a fraud, but also auditors have responsibility to judge the company ability to maintain company going concern. Going concern audit opinion defined as opinion state by the auditors based on their audit, concludes that substantial doubt exists with regard to the company’s ability to continue functioning as a business entity.In this study, we attempt empirically to investigate the relationship between Opinion Shopping, Auditor Reputation, Disclosure, and Company Size, on receiving a going concern audit opinion of a company. The samples are selected by purposive sampling method. All manufacturing company listed in Indonesia stock Exchange that received going concern audit opinion from 2011-2013 are used as the population. Logistic Regression is used to test the hypothesis.From the results, indicate that Opinion Shopping, Disclosure and Company Size is significantly affect on receiving of going concern audit opinion. While the others Auditor Reputation are not significantly affect on receiving of going concern audit opinion of a company.Keywords: Opinion Shopping, Auditor Reputation, Disclosure, and Company Size.
Co-Authors Calwin Gusrianto Tria Widiastuti Putri Volta Diyanto