Article Per Year (5 Year)
p-Index From 2019 - 2024
0.61
P-Index
This Author published in this journals
All Journal Neo-Bis Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Murabbi: Pendidikan Guru Madrasah Ibtidaiyah
Erna Hernawati
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Neo-Bis

 1 
PENGARUH ETIKA AUDITOR, PENGALAMAN, PENGETAHUAN DAN PERILAKU DISFUNGSIONAL TERHADAP KUALITAS AUDIT Dina Purnamasari; Erna Hernawati
Neo-Bis Vol 7, No 2 (2013): DESEMBER
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/nbs.v7i2.520

Abstract

Tujuan dari studi ini adalah untuk mengetahui pengaruh etika auditor, pengalaman, pengetahuan, dan perilaku disfungsional terhadap kualitas audit. Studi ini dilaksanakan dengan metode survey terhadap lima belas auditor yang bekerja di kantor akuntan publik (KAP) di Jakarta.  Analisis data menggunakan metode regresi linear berganda. Uji hipotesis dilakukan untuk mengetahui apakah ada pengaruh etika auditor, pengalaman, pengetahuan, dan perilaku disfungsional terhadap kualitas audit baik secara simultan maupun secara parsial. Hasil Uji menunjukkan bahwa secara simultan variabel etika auditor, pengalaman, pengetahuan, dan perilaku disfungsional memiliki pengaruh yang signifikan terhadap kualitas audit. Namun demikian, secara parsial hasil uji menunjukkan bahwa variabel pengalaman dan perilaku disfungsional pengaruhnya tidak signifikan terhadap kualitas audit. Sementara itu variabel etika auditor dan pengetahuan memiliki pengaruh yang signifikan terhadap kualitas audit.
PENGARUH INDEPENDENSI, KOMPLEKSITAS TUGAS, DAN GENDER TERHADAP AUDIT JUDGMENT Rossa Komalasari; Erna Hernawati
Neo-Bis Vol 9, No 2 (2015): DESEMBER
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/nbs.v9i2.1274

Abstract

This study aims to empirically examine the influence of independence, task complexity and gender on audit judgment. The sample of this study is the auditor who worked on KAP in DKI Jakarta. Samples was done by cluster sampling method. Data was collected through questionnaire distributed directly to the auditor as many as 100 and only 80 questionnaires can be used. Data were analyzed using multiple linear regression method were processed with SPSS 20.0. the result of this study indicate that independence and task complexity of the audit has a significant impact on audit judgment, while the gender had no significant effect on audit judgment
Co-Authors Deni Soidin Dina Purnamasari Mulyantini, Sri Nugraha, Muhammad Resky Rossa Komalasari Windi Pujasari Yeni Rohaeni