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This Author published in this journals
All Journal Journal of Technopreneurship on Economics and Business Review (JTEBR) International Journal of Environmental, Sustainability, and Social Science
Claudia Wanda Melati Korompis
Universitas Sam Ratulangi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Perkembangan Pertimbangan Profesional Auditor dan Kualitas Audit Claudia Wanda Melati Korompis
Journal of Technopreneurship on Economics and Business Review Vol. 1 No. 1 (2019)
Publisher : Fakultas Ekonomi, Universitas Ichsan Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37195/jtebr.v1i1.18

Abstract

Praktik akuntansi dan audit akan terus berubah sepanjang masa. Bukti perubahannya adalah melalui paradigma yang terus bergeser. Akuntansi mulanya hanya dipahami sebagai pelaporan transaksi keuangan yang bersifat historis sedangkan audit sebagai pemeriksaan berbagai transaksi keuangan entitas berdasarkan standar yang berlaku. Pemahaman terhadap akuntansi kemudian bergeser lebih kepada menafsirkan suatu fenomena ekonomi yang kompleks. Pertimbangan dan pengambilan keputusan dalam audit sangat dibutuhkan karena auditor menjadi pihak ketiga yang independen untuk memberikan pendapat yang tidak memihak bagi stakeholder dalam mengambil keputusan bisnis. Metode yang digunakan dalam penelitian ini berbentuk rerangka konseptual untuk menjelaskan perkembangan konsep pertimbangan auditor dan kualitas audit. Penelitian ini bertujuan untuk meilihat pergeseran konsep pertimbangan audit dari model normatif kepada pengujian atas proses kognitif, yang diharapkan dapat menemukan alat bantu keputusan auditor yang akan berimplikasi langsung kepada kualitas audit. Hasil penelitian ini memperlihatkan pentingnya memahami proses kognitif yang mendasari pertimbangan untuk membangun kepercayaan pada diri dan meningkatkan tingkat akurasi informasi dalam membentuk keputusan yang tepat.
The Development Of Professional Judgment Research Claudia Wanda Melati KOROMPIS
International Journal of Environmental, Sustainability, and Social Science Vol. 3 No. 2 (2022): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v3i2.154

Abstract

The auditor's professional judgment quality is essential to maintain and improve. Therefore, careful judgment by an independent third-party can assist the company in its operations. The purpose of this research is to see the development of judgment and decision-making (JDM) in Indonesia and its benefits in improving the quality of auditor judgment, especially auditors in the Indonesian supreme audit institution environment. This thinking is based on that (1) there has been a shift in JDM audit research from a normative model to a cognitive process (2) human cognition is limited, so a cognitive strategy is needed to assist humans in making quality judgments. This study guides designing effective empirical research using this conceptual framework. The framework adopted from this research helps improve the auditor's understanding of the appraisal process that can assist the auditor's appraisal performance by providing a practical suggestion through a cognitive strategy. The result of this research is that the personality factor is one of the factors that influence the auditor's assessment. Certain behaviors are more likely to occur if associated with high expectations and motivational reinforcement. Motivation is linearly related to individual expectations. Future researchers are expected to determine which type of character should be displayed higher. When researchers know which characters can stand out in improving performance, providing motivational reinforcement for the whole individual will be effective. Individual motivation will cause human cognition to be better because there is an urge to direct maximum thinking skills to get the best work results.
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