Pengaruh Tenur Kantor Akuntan Publik (KAP) dan Reputasi KAP terhadap Kualitas Audit : Kasus Rotasi Wajib Auditor di Indonesia Efraim Ferdinan Giri (Dosen STIE YKPN Yogyakarta) [Jurnal Audit - SNA 13] ABSTRACT Finance Minister of Indonesia Republic has issued regulations governing the compulsory rotation of firms and auditors since 2003. … Continue reading
Tag Archives: jurnal sna 11
Pengaruh Corporate Governance Dan Konsentrasi Kepemilikan Terhadap Daya Informasi Akuntansi
Pengaruh Corporate Governance Dan Konsentrasi Kepemilikan Terhadap Daya Informasi Akuntansi Andi Wawo Universitas Islam Negeri Alauddin Makassar Abstract The objective of this research will test the effect of corporate governance and concentrated ownership on the informativeness of accounting. Especially, this research will test the effect of independent commissioner and audit … Continue reading
Pengaruh Orientasi Etika Pada Komitmen Dan Sensitivitas Etika Auditor
Jurnal Simposium Nasional Akuntansi XI (SNA 11) Pengaruh Orientasi Etika Pada Komitmen Dan Sensitivitas Etika Auditor (Studi Empiris pada Auditor di Bengkulu dan Sumatera Selatan) Oleh: Nurna Aziza, SE, MSi, Ak H. Andi Agus Salim, SE, MSi, Ak ABSTRACT Failure or deviation in audit that conducted by auditors have need … Continue reading
Pengalaman Audit, Red Flags, Dan Urutan Bukti
Jurnal Simposium Nasional Akuntansi XI (SNA 11) Pengalaman Audit, Red Flags, dan Urutan Bukti I Wayan Suartana (Program Maksi FE Universitas Udayana-Bali) I Wayan Kartana (FE Universitas Warmadewa-Bali) Abstract Hogart and Einhorn (1992) proposed and tested a descriptive model of belief adjustment. They posited that individuals are sequential processors of … Continue reading
Pemahaman Strukturasi Atas Praktik Audit Investigatif Pada Kantor Perwakilan BPK-RI Di Surabaya
Jurnal Simposium Nasional Akuntansi XI (SNA 11) Pemahaman Strukturasi Atas Praktik Audit Investigatif Pada Kantor Perwakilan BPK-RI Di Surabaya (Studi Kasus Tindak Pidana Korupsi) Sructuration Understanding Of Investigative Audit Practice At BPK-RI Representative Office In Surabaya (Case Study Corruption Criminal) Gemalia Dwi Agustina Drs. M. Achsin, SH., MM., Ak. ABSTRACT … Continue reading