Jurnal Simposium Nasional Akuntansi XIII (SNA 13) Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Hasil Audit di Lingkungan Pemerintah Daerah Havidz Mabruri Jaka Winarna Fakultas Ekonomi Universitas Sebelas Maret ABSTRACT The objective of this research is to analyze the factors of independency, objectivity, experience, knowledge and integrity influence quality of audit result … Continue reading
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NILAI RELEVAN INFORMASI LAPORAN KEUANGAN TERKAIT FINANCIAL DISTRESS PEMERINTAH DAERAH
Jurnal Simposium Nasional Akuntansi XIII (SNA 13) NILAI RELEVAN INFORMASI LAPORAN KEUANGAN TERKAIT FINANCIAL DISTRESS PEMERINTAH DAERAH SUTARYO Alumni Magister Akuntansi Fakultas Ekonomi UNS BAMBANG SUTOPO Fakultas Ekonomi UNS DODDY SETIAWAN Abstract The aim of this research is examining value relevance of local government’s financial statement. This research investigates value … Continue reading
Analisis Pendekatan Nilai Wajar dan Nilai Historis Dalam Penilaian Aset Biologis
Analisis Pendekatan Nilai Wajar dan Nilai Historis Dalam Penilaian Aset Biologis Pada Perusahaan Agrikultur: Tinjauan Kritis Rencana Adopsi IAS 41 Saur Maruli dan Aria Farah Mita Universitas Indonesia [Jurnal Akuntansi Keuangan dan Pasar Modal (SNA 13)] Abstract This study discusses about the analysis of application of fair value and historical … Continue reading
PENGARUH ORDER EFFECT DAN POLA PENGUNGKAPAN DALAM PENGAMBILAN KEPUTUSAN INVESTASI
PENGARUH ORDER EFFECT DAN POLA PENGUNGKAPAN DALAM PENGAMBILAN KEPUTUSAN INVESTASI Luciana Spica Almilia STIE Perbanas Surabaya Abstract: Hogarth and Einhorn’s Model (1992) predicted that judgment after each evidence items is presented – a step by step (SbS) response mode – tend to find significant recency effect, while judgment that require … Continue reading
Pengaruh Tekanan Waktu Dan Tindakan Supervisi Terhadap Penghentian Prematur Atas Prosedur Audit
Pengaruh Tekanan Waktu Dan Tindakan Supervisi Terhadap Penghentian Prematur Atas Prosedur Audit Mutia Maulina Ratna Anggraini Choirul Anwar ABSTRACT Premature sign off of audit procedure is one form of reduced audit quality. This act refers to falsely signed off a require audit step, which is not covered by other step, … Continue reading