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All Journal Jurnal Ilmu-Ilmu Perairan dan Perikanan Indonesia Media Gizi dan Keluarga BASASTRA Prosiding Seminar Nasional Sains Dan Teknologi Fakultas Teknik The Indonesian Accounting Review Jurnal EECCIS JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Jurnal Rekayasa Mesin AKRUAL: Jurnal Akuntansi DWIJA CENDEKIA: Jurnal Riset Pedagogik PROSIDING SEMINAR NASIONAL PROGRAM PASCASARJANA SIGMA Jurnal Ilmiah Inovasi The Indonesian Journal of Accounting Research PENA AKUATIKA : JURNAL ILMIAH PERIKANAN DAN KELAUTAN SEMAR (Jurnal Ilmu Pengetahuan, Teknologi, dan Seni bagi Masyarakat) Journal of Innovation in Teaching and Instructional Media Jurnal Riset Kajian Teknologi dan Lingkungan Intan Husada : Jurnal Ilmiah Keperawatan Journal of Mechanical Engineering Jurnal Bisnis dan Kewirausahaan Journal of Medical Science; Jurnal Ilmu Medis Rumah Sakit Umum Daerah dr. Zainoel Abidin, Banda Aceh Jendela ASWAJA Jurnal Akuntansi dan Keuangan Indonesia
Sri Hastuti
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis UPN “Veteran” Yogyakarta Jl. SWK 104 (Lingkar Utara) Condongcatur Yogyakarta, 55283
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Journal : The Indonesian Accounting Review

 1 
DAMPAK BEBERAPA FAKTOR TERHADAP KEAHLIAN AUDIT (AN EMPIRIC STUDY AT REGISTERED PUBLIC ACCOUNTING OFFICER IN SURABAYA) Sri Hastuti
The Indonesian Accounting Review Vol 2, No 2 (2012): TIAR - July 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v2i02.98

Abstract

Public accounting profession developed a long with the difference of importance of internalinformation user and external information user. The companys management needs service ofthe third people that is Independent Auditor in other that responsibility to the external partycan be trusted, where as the company external party needs service at the third party to getbelieve that the income statement which served by company management can be trust as thebasic of decisions interpretation which is taken by them. Belong to the position, so the auditoris demanded to be able to maintain the belief from client and the others audited IncomeStatements users. This belief must be always improve and supported by the audits competence.Audits competence which is had by the auditor is related with the knowledge he had,the knowledge can be got from the formal education and enhanced thought exercising andexperiences in audit practice. Based on the background, the goal of this research is to determinethat education, experience, and practicing of public accounting influenced toward theaudits competence. The determining of sample in this research is using simple random samplingtechnical. The number of sample which is used in this research is 40 public accountingwho work at Registered Public Accounting Officer in Surabaya. The source of data which isgot from the questioner spread and then analyzed using double linier regression and examinedusing F test and t test. Based on the double linier regression analysis, it can be concludedthat education, experience and practicing of public accounting are influenced towardthe audits competence stimulatingly. Where as partially only the education of public accountingwhich is influence toward to audits competence.
Co-Authors . Wahida Achmad Aziz Trihardanto Agita Dio Divanda Andayani Andayani Anis Purwati Annisa Andriyani Ardi Dwi Susandi, Ardi Dwi Arifin Mustofa Bagus Juniarto Wibowo Belinda Tri Ari Arva Budhi Setiawan Bukman Lian, Bukman Catur Pramono Cryzna Rizky Hermawan Darnas Dana Diana Rachmawati Diky Ilham Ivandiyanto Dita Puspitasari Dyah Ratnawati H Edi Handoyo Edy Suryanto Fitria Endah Hadi, Isro Nurul HANDEWI P.S. RACHMAN Haryo Seto Saktiyono Herman J Waluyo ING MOKOGINTA Irsan, Azam Akmal Nur Kundharu Saddhono Laksono Trisnantoro Lili Handayani Lili Handayani Mahasir Mahasir Mewa Ariani Muhammad Abid Mukhlisin Muhammad Fauzi Muhammad Ivan Ardiansyah Naufalia Nuraya Nazwa Melinda Septian Nevi Mustikasari Nila Yuliana Nova Dian Lestari Nugraheni Eko Wardhani Nur Astini Nurdin, Akhmad Nurhadi Pandu Aseta Aseta R. Andi Sularso Rendy Langgeng Tri Yusniar Ridwan Afandi Rimadani Santiningrum Riskia, Anaya Putri Siti Komariyah Sri Suhermiyati Sri Wahyuni Widiastuti Sri Widodo Sumarwati Suwandi, Sarwiji Syihabuddin Mahmud Affandi Tarigan, Roy Aries Permana TOHA SUTARDI Triwinasis Triwinasis Undari Nurkalis Xander Salahudin Yant Mujiyanto