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All Journal Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara SYIRKAH Performance Jurnal Ekonomi Dan Bisnis MALIA: Journal of Islamic Banking and Finance Al-Tijary : Jurnal Ekonomi dan Bisnis Islam Jurnal Hasil Pengabdian Masyarakat (JURIBMAS) Jurnal Riset Akuntansi Soedirman Soedirman Accounting, Auditing and Public Sector Journal Jurnal Ekonomi, Bisnis, dan Akuntansi
Atiek Sri Purwati
Jenderal Soedirman University
Religion Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Social Sciences

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Journal : Jurnal Ekonomi Dan Bisnis

 1 
FAKTOR-FAKTOR YANG MEMENGARUHI KUALITAS AUDIT (STUDI PADA AKUNTAN PUBLIK YANG BERADA DI PROPINSI DAERAH ISTIMEWA YOGYAKARTA) Shidqi Kurnia; Atiek Sri Purwati
Jurnal Ekonomi Dan Bisnis Vol 23, No 01 (2020): JURNAL EKONOMI DAN BISNIS MARET 2020
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v23i01.1127

Abstract

This study aims to determine the effect of independence, due professional care, work experience, motivation, gender, competence, audit fees, audit tenure, workload, and implementation of ISA standards on audit quality produced by the Public Accountant Office located in Provision D.I Yogyakarta. The sampling technique used was accidental sampling. The research sample obtained amounted to 55 respondents. Data collection method is done through a questionnaire using data analysis in the form of Multiple Regression Analysis on the SPSS v 23 for windows application, as well as documentation. The results of this study indicate that auditor independence has a significant positive effect on audit quality, Due Professional Care has a positive but not significant effect on audit quality, work experience has a significant positive effect on audit quality, motivation has a positive but not significant effect on audit quality, Gender has negatif and no significant effect on audit quality, Competence has significant positive effect on audit quality, Audit fee has positive but not significant effect on audit quality, Audit tenure has negative but not significant effect on audit quality, Workload has significant negative effect on audit quality, Implementation of ISA standard has significant positive effect on audit quality . Keywords: Independence, Due professional care, Work experience, Motivation, Gender, Competence, Audit fees, Audit tenure, Workload, Implementation of ISA standards, Audit quality.
PERSEPSI DOSEN, MAHASISWA (PPAk), MAHASISWA AKUNTANSI DAN PENGGUNA JASA TERHADAP DUE AUDIT CARE AKUNTAN PUBLIK Atiek Sri Purwati; Krishnoe Rachmi Fitrijati
Jurnal Ekonomi Dan Bisnis Vol 9, No 01 (2011): Jurnal Ekonomi Dan Bisnis, vol. 09, No. 01 Edisi Maret 2011
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (409.416 KB) | DOI: 10.31941/jebi.v9i01.166

Abstract

The purpose of the research was to examine the perception of Accounting students, Lecturer, ProffesionalAccounting students and clients in Purwokerto related to public accountant’s due audit care. Furthermore, thisstudy was to recognize significant difference of perception among respondents about five determinants of dueaudit care which are consist of planning and supervision, internal control system, audit evidence, audit reportand internal and external condition.The research applied the survey method. The sampling method was purposive sampling from population. Thesample  of research is 250 responden. Collected data was analyzed by one sample t -test and independentsample t-test (pooled varians t-test). The research implies that (1) according to  respondents, auditors have notapplied due audit care as required by auditing proffesional ethics (2) There are no significant difference ofperception among respondents about five determinants of due audit care.Keywords: due audit care, perception
Co-Authors Adi Wiratno Aulia Bella Marinda Bambang Bambang Agus Pramuka Bambang Agus Pramuka Eko Suyono Farianti, Rizki Firmansyah * Irianing Suparlinah Krishnoe Rachmi Fitrijati Krisnhoe Rachmi Fitrijati Kurniawan Dwi Saputra Laela Novita Urbaningtyas Muhammad Bagaskara Nurcahyani Nurcahyani Nurul Amaliah Zamri Pretisila Kartika Putri Priananda Sanditya Rio Pradana Ratu Ayu Sri Wulandari Resha Monica Putri Rini Widianingsih Rizki Farianti Roni Budianto Shidqi Kurnia Siska Anggraeni Larasati Siti Zulaikha Sofiatul Khotimah, Sofiatul Sudjono Sudjono Sudjono Sudjono, Sudjono Sudjono, Sudjono Sugiarto Sugiarto Syahsa Permata Dwitia Syaiful Azhar Taufik Hidayat TRI SUTRISNO Umi Pratiwi Uswahtun Hasanah Uswatun Hasanah9 Wita Ramadhanti Wita Ramadhanti Yanuar E. Restianto Zamri, Nurul Amaliah Zamri, Nurul Amaliah