Article Per Year (5 Year)
p-Index From 2019 - 2024
6.827
P-Index
This Author published in this journals
All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Jurnal Akuntansi Profesi TEMA (Jurnal Tera Ilmu Akuntansi) AGRIMOR Jurnal Akuntansi dan Perpajakan Monex: Journal of Accounting Research Jurnal Riset Akuntansi Dan Bisnis Airlangga CARADDE: Jurnal Pengabdian Kepada Masyarakat WIDYABHAKTI Jurnal Ilmiah Populer International Journal of Natural Science and Engineering EKUITAS (Jurnal Ekonomi dan Keuangan) JIA (Jurnal Ilmiah Akuntansi) Jurnal Aplikasi Akuntansi Jurnal Ilmiah Manajemen dan Bisnis Jurnal Ilmiah Akuntansi dan Bisnis JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Widya Akuntansi dan Keuangan Jurnal Sewaka Bhakti Bisma: Jurnal Manajemen Parta: Jurnal Pengabdian Kepada Masyarakat JRABA Jurnal Akses Dharma Jnana
Luh Gede Kusuma Dewi
Universitas Pendidikan Ganesha
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 51 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : JRABA

 1 
PERANAN KOMITMEN PROFESI AKUNTAN DALAM MEMODERASI PENGARUH CLIENT IMPORTANCE PADA KUALITAS AUDIT Sunitha Devi; Luh Gede Kusuma Dewi; Putu Eka Dianita Marvilianti Dewi
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4 No 1 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31093/jraba.v4i1.141

Abstract

This research was done in purpose of finding out empirical evidences about theeffects of client importance towards the audit quality, dan the commitment ability of the accounting profession in weakening the influence of client importance on audit quality. The research sample that returned the results of questionnaires is 36 auditors from a total of 65 auditors working in the Public Accounting Firm (KAP) in 2018. The sample selection was done using the purposive sampling method. The data sources used in this study are primary data. Primary data is obtained by using a questionnaire that has been structured in order to collect information from the auditor as the respondent in this study. MRA model analysis was applied to analyze the data. The data analysis support the hypothesis: (1) client importance has negative dan significant effect towards the audit quality, dan (2) commitment of the accounting profession was able to moderate the influence of client importance on audit quality. The results of this study can be used as reference material for KAP leaders in evaluating dan performing more strict supervision on the implementation of professional commitment of auditors when conducting audit process, because the existence of KAP depends on the quality of audits that can affect public trust. Regulators can also make very strict rules dan sanctions related to violations of the accounting code of ethics dan violations of the audit process so that they can cause deterrent effects for the perpetrators dan can be used as learning for other auditors so as not to violate these rules.
Co-Authors Adinda Brahmiswari Ningrat Agus Arya Adi Putra I Gede Astawa, I Gede Putu Banu Bhisma Putra Wasuka Dewi, Putu Eka Dianita Marvilianti Edy Sujana Febry Sugiantara Gede Agus Indrawan Gusti Ayu Yuni Astari Hemayani, Ni Made Indah I Gusti Ayu Putri Anggreni I Gusti Bagus Ngurah Darma Mahasidhi I Gusti Ngurah Pradnyana Putra I Made Pradana Adiputra I Nyoman Ferdi Deva Pranata I Nyoman Tri Anindia Putra I Putu Hery Putra Pratama I Putu Julianto Kadek Bagus Devana Arta Ketut Sepdyana Kartini Komang Adi Kurniawan Saputra Komang Putri Trisnayanti Komang Yogiswara Luh Ari Arini Luh Gede Jayanti Mekar Sari Luh Gede Rahayu Budiarta Luh Putu Erlina Ariya Wati Made Arie Wahyuni Made Ary Meitriana Made Dinda Mariadi Ni Kadek Ayu Yusi Parwati Ni Kadek Sinarwati Ni Komang Purwaningsih Ni Luh Padmayani Ni Luh Putu Sandrya Dewi Ni Made Indah Hemayani Ni Wayan Sri Widari Novita Sri Rahayu Nyoman Ayu Wulan Trisna Dewi . Nyoman Trisna Herawati Nyoman Trisna Herawati Nyoman Trisna Herawati Parwati, Ni Kadek Ayu Yusi Putu Ayu Kris Diantari Putri Putu Eka Dianita Marvialianti Dewi Putu Riesty Masdiantini Putu Sukma Kurniawan Rizki Hidayahti Santoso Sandrya Dewi Sari, Luh Gede Jayanti Mekar Sayu Anggi Safitri Sunitha Devi Umbu Joka Wati, Luh Putu Erlina Ariya