Behavioral research in accounting, auditing

Bukankah kami telah melampangkan untukmu dadamu? Dan kami telah menghilangkan daripada mu bebanmu, Yang memberatkan punggungmu? Dan kami tinggikan bagimu sebutan (nama)mu. Karena sesungguhnya sesudah kesulitan itu ada kemudahan, Sesungguhnya sesudah kesulitan itu ada kemudahan, Maka apabila kamu telah selesai (dari suatu urusan), kerjakanlah dengan sungguhsungguh (urusan) yang lain), Dan hanya kepada Tuhanmulah hendaknya kamu berharap. Skripsi ini kupersembahkan untuk: Ayahanda, Ibunda tercinta walaupun daku belum bisa Membahagiakan secara lahiriah, Triani, Mufid, Bambang Kita akan selalu bersama, kenangan terindah dari kalian Tidak akan ku lupakan Guru-guruku, sahabat, dan teman-temanku

Abstrak Penelitian ini bertujuan untuk mengetahui (1) pengaruh motivasi terhadap minat mahasiswa mengikuti Pendidikan Profesi Akuntansi (PPAk) dan (2) perbedaan motivasi dan minat mahasiswa mengikuti PPAk berdasarkan status akreditasi Perguruan Tinggi Swasta (PTS). Metode penelitian yang digunakan adalah ex-post facto. Objek penelitian adalah motivasi dan minat mahasiswa mengikuti PPAk. Subjek penelitian ini adalah mahasiswa S1 Program Studi Akuntansi pada 14 PTS di Yogyakarta, Prodi Akuntansi terakreditasi A sebanyak 5 PTS, terakreditasi B sebanyak 5 PTS, dan terakreditasi C sebanyak 4 PTS. Pengumpulan data dengan menggunakan kuesioner. Analisis data dilakukan dengan menggunakan analisis regresi berganda dan uji beda rata-rata Kruskal Wallis dan Man Whitney test. Hasil penelitian menunjukkan bahwa pertama, mahasiswa berminat mengikuti PPAk karena termotivasi mendapatkan pengetahuan tambahan, bangga memperoleh gelar akuntan, biaya terjangkau, jangka waktu pendidikan singkat, dan leb...

This study aims to examine how much influence on students to follow the accounting profession education. The population of this study were students majoring in accounting from state universities and private universities in the city of Semarang. The sample of this study amounted to 100 respondents from university students UNES, UNDIP, UNISBANK, USM, UNIMUS, STIE BPD JATENG, UDINUS, UPGRIS. The independent variables in this study are quality motivation, career motivation, economic motivation, and social motivation. While the dependent variable is student interest in participating in PPAk. The data was collected by using a questionnaire, and the data was analyzed using the multiple linear regression method. The results show that quality motivation of 0.320 has an effect on student interest in PPAk, career motivation of-0.118 has no effect on student interest in PPAk, economic motivation of-0.096 has no effect on asking students to take PPAk, social motivation of-0.141 has no effect on asking students to take part PPAk. The conclusion shows that motivation has no effect on student interest in taking the Accounting Profession Education (PPAk) by 3.098%. Based on these findings, it is suggested to the PPAk organizing body to always develop the PPAk curriculum.

This study aimed to determined whether motivation affects students of accounting and double programs to determine whether there were differences between the accounting student with double programs to follow PPAk. There are four hypotheses proposed, the first three hypotheses are tested using multiple linear regression method, whereas the fourth hypotheses is tested using independent t-test of the two samples with 95% confidence level (α=0.05). The result of this study have several implications for various parties related to the PPAk. From the findings obtained in this study, the quality and career motivation variables have significant impact on student interest in follow PPAk. But the career variable is the most significant factor affecting student interests to follow PPAk, while the motivation of economic variables does not significantly affect the interest to follow PPAk. In addition, for the last hypothesis there is no differences between student interest in accounting and double...

Purpose-Prior literature provides clear evidence that the judgments of experts differ from those of non-experts. For example, Smith and Kida concluded that the extent of common biases that they investigated often are reduced when experts perform job related tasks as compared to students. The aim in this theoretical study is to examine whether "heuristic biases significantly moderate the understanding of experts versus novices in the going concern judgment?" Design/methodology/approach-The authors address the posited question by marshalling extant literature on expert and novice judgments and link these to concepts drawn from the cognitive sciences through the Brunswick Lens Model. Findings-The authors identify a number of heuristics that may bias the going concern decision, based on the work of Kahneman and Tversky among others. They conclude that experience mitigates the unintentional consequences played by heuristic biases. Practical implications-The conclusions have implications for the education and training of auditors, and for the expectation gap. They suggest that both awareness of factors that affect understanding of auditing reports and greater attention to training are important in reducing the expectation gap. Originality/value-This paper develops additional theoretical understanding of factors that may impact the expectation gap. While there has been limited prior discussion of the impact of cognitive factors on differences between experts and novices, the paper significantly expands the range of factors discussed. As such, it should provide a stimulus to new research in this important area.

INDONESIA: Sertifikasi Chartered Accountant (CA), sebagai sertifikasi yang ditetapkan oleh Ikatan Akuntan Indonesia (IAI) merupakan kualifikasi akuntan profesional sesuai panduan standar internasional yang bertujuan utamanya untuk meningkatkan kepercayaan terhadap profesi akuntan dan mempersiapkan akuntan Indonesia menghadapi tantangan profesi dalam Masyarakat Ekonomi ASEAN (MEA). Penelitian ini bertujuan untuk menguji pengaruh dari tingkat pemahaman, motivasi ekonomi, motivasi karir dan motivasi kualitas yang mempengaruhi minat mahasiswa jurusan akuntansi untuk mengambil Sertifikasi CA. Penelitian ini menggunakan pendekatan jenis kuantitatif, pendekatan deskriptif. Populasi dalam penelitian ini adalah mahasiswa jurusan akuntansi angkatan 2016 di Universitas Islam Negeri Maulana Malik Ibrahim Malang. Sampel penelitian berjumlah 94. Jenis data yang digunakan adalah data primer yang diperoleh dari penyebaran kuesioner kepada responden. Penolahan data menggunakan teknik analisis data P...

Penelitian ini bertujuan untuk mengetahui pengaruh motivasi kualitas, motivasi karir dan motivasi ekonomi terhadap minat mahasiswa akuntansi untuk melanjutkan studi magister akuntansi pada mahasiswa akuntansi se-madura. Populasi dalam penelitian ini mahasiswa semeter VIII di perguruan tinggi yang berstatus Universitas di pulau Madura yaitu UIM, UNIRA, UNIJA dan UTM. Pengambilan sampel dilakukan dengan menggunakan Metode Purposive Sampling dengan bantuan SPSS Versi 16.0. Metode analisis data yang digunakan dalam penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan nilai uji T motivasi kualitas berpengaruh secara signifikan terhadap minat mahasiswa akuntansi untuk melanjutkan studi magister akuntansi dengan nilai signifikan 0,000, motivasi karir berpengaruh secara signifikan terhadap minat mahasiswa akuntansi untuk melanjutkan studi magister akuntansi dengan nilai signifikan 0,019 dan motivasi ekonomi berpengaruh secara signifikan dengan nilai 0.00...

This study investigates the effects of individualism culture on audit quality with self-efficacy as mediates. Specifically, it examines the mediating effects of self-efficacy on the relationship between individualism culture to audit quality. Social cognitive theory is employed as a theoretical framework. Using the purposive sampling method, 101 auditors of individualism culture, self-efficacy Indonesian the Supreme Audit were selected as the sample. The results of this study show that self-efficacy has a significant impact on audit quality. This study also finds that individualism culture acts as a mediator variable. This study is for the Supreme Audit Agency, the Inspectorate, Directorate General of Taxes, government internal auditors and independent auditors and academics in the field of accounting education.

This study aimed to analyze the effect on career motivation, economic motivation, the motivation and the quality of education on student interest cost accounting to follow the accounting profession education, either partially or simultaneously. Variables used in the study as the independent variable is career motivation, economic motivation, the motivation and the quality of education costs. While the dependent variable is the interest of the education of accounting students to the accounting profession. The population in this study are 4 th and 6 th semester of accounting students of Economics Faculty, Budi Luhur University, as many as 100 respondents. Analysis technique that will be used in this study is the logistic regression to obtain an overall picture of the relationship between one variable with another variable. Processing is done by using logistic regression with SPSS version 19. Independent variables used in this study are the career motivation, economic motivation, the motivation and the quality of student interest education and cost accounting to follow the accounting profession of education as the dependent variable. The data analysis used in this study were descriptive statistics, assessing model fit,-2 loglikehood, Cox's and Snell's R square nagelkerke's R square, Hosmer and Lemeshow's goodness-of-fit test, and2x2 classification tables. The test results in this study show that the simultaneous testing and retesting or separate career motivation (X 1), economic motivation (X 2), motivational quality (X 3), and the cost of education (X 4) had no significant effect on student interest in accounting for the education profession accounting (Y) as the dependent variable.

Bukankah kami telah melampangkan untukmu dadamu? Dan kami telah menghilangkan daripada mu bebanmu, Yang memberatkan punggungmu? Dan kami tinggikan bagimu sebutan (nama)mu. Karena sesungguhnya sesudah kesulitan itu ada kemudahan, Sesungguhnya sesudah kesulitan itu ada kemudahan, Maka apabila kamu telah selesai (dari suatu urusan), kerjakanlah dengan sungguhsungguh (urusan) yang lain), Dan hanya kepada Tuhanmulah hendaknya kamu berharap. Skripsi ini kupersembahkan untuk: Ayahanda, Ibunda tercinta walaupun daku belum bisa Membahagiakan secara lahiriah, Triani, Mufid, Bambang Kita akan selalu bersama, kenangan terindah dari kalian Tidak akan ku lupakan Guru-guruku, sahabat, dan teman-temanku

In our globe today, the auditing profession is under scrutiny. This is because of how audit quality can be ensured, obtained, and maintained. The problem of audit quality is discussed from the viewpoint of intellectual capital and the interaction of the gender of the auditor. Audit quality consists of auditors' competence and independent, while intellectual capital is made up of human capital, rational capital, and structural capital. This research was a correlational design which applied self-constructed questionnaires with Cronbach alpha of 0.82 and 0.75 for intellectual capital and audit quality respectively. Using a convenience sampling technique, 354(8%) out of 4,390 registered chartered accountants with Chartered Institute of Accountants, Ghana (ICA, GH) who were practicing auditors were used in this study. The study respondents were made up of 191 (54%) males and 163 females, of which 210 (59.3%) had attained degrees, and 144 (40.7%) had an MBA. The study used PROCESS v3.2 and Andrew Haye model 1 to establish the regression and the moderating effect. The results of the study disclosed that there is a high positive significant relationship between intellectual capital and audit quality, and intellectual capital can predict audit quality by 53.68%. Also, there is an enhancing moderating effect of gender on the relationship between intellectual capital and audit quality but not statistically significant. The study recommends that the role of the auditor on audit quality and their intellectual capital must not be differentiated. Therefore, attention must not be placed on the gender of the auditor to give a quality audit.

This research is to examine and provide empirical evidence that the factor of expertise, experience, professional skepticism of auditors and audit situations has no effect or no relevance to the provision of audit opinion on the financial statements of the entity. This research was conducted using the sampling method, namely purposive sampling, with the type of quantitative research. The data was analyzed using multiple regression analysis models. Hypothesis testing is done to determine the extent of expertise, experience, professional skepticism of auditors and audit situations affect the relevance of the provision of audit opinion on the financial statements of entities either partially or simultaneously.

This research examines and provides empirical evidence that the factor of expertise, experience, professional skepticism of auditors and audit situations has no effect or relevance to the provision of audit opinion on the entity's financial statements. This research was conducted using the sampling method, namely purposive sampling, with the type of quantitative research. The data were analyzed using multiple regression analysis models. Hypothesis testing is done to determine the extent of expertise, experience, and professional skepticism of auditors and audit situations that affect the relevance of audit opinion on the financial statements of entities either partially or simultaneously. Hypothesis testing is done to determine the extent of expertise, experience, and professional skepticism of auditors and audit situations that affect the relevance of audit opinion on the financial statements of entities either partially or simultaneously.

The purpose of this study is to analyze and examine the research content and method which was used in BRIA during 2005-2014 in order to depict the research direction and development of behavioral aspect in accounting over the past decade. The analysis is done by comparing the article content (scope), category of topic, and research method. The scope of behavioral accounting is classified according to Siegel & Marconi (1989). The article topic is classified using Birnberg and Shield (1989) taxonomy which has been modified by Meyer and Rigsby (2001). Descriptive analysis technique is used to analyze data. The analysis result shows that the behavioral accounting research scopes are dominated by topics about (1) the strategy/method to alter human behavior (29.75%); (2) the handling of human can affect the subject’s behavior (27.27%); and (3) the effect of accounting system to human behavior (13.22%). As much as 47.09% of articles discuss the behavioral accounting topics outside of Siege...

This research examines and provides empirical evidence that the factor of expertise, experience, professional skepticism of auditors and audit situations has no effect or relevance to the provision of audit opinion on the entity's financial statements. This research was conducted using the sampling method, namely purposive sampling, with the type of quantitative research. The data were analyzed using multiple regression analysis models. Hypothesis testing is done to determine the extent of expertise, experience, and professional skepticism of auditors and audit situations that affect the relevance of audit opinion on the financial statements of entities either partially or simultaneously. Hypothesis testing is done to determine the extent of expertise, experience, and professional skepticism of auditors and audit situations that affect the relevance of audit opinion on the financial statements of entities either partially or simultaneously.

This research is to examine and provide empirical evidence that the factor of expertise, experience, professional skepticism of auditors and audit situations has no effect or no relevance to the provision of audit opinion on the financial statements of the entity. This research was conducted using the sampling method, namely purposive sampling, with the type of quantitative research. The data was analyzed using multiple regression analysis models. Hypothesis testing is done to determine the extent of expertise, experience, professional skepticism of auditors and audit situations affect the relevance of the provision of audit opinion on the financial statements of entities either partially or simultaneously.

Turnover intention is the tendency or intention of employees to stop working from their jobs voluntarily or move from one workplace to another according to their own choice. The purpose of this study is to investigate the effect of burnout on turnover intentions, the organizational commitment to turnover intentions, and the indirect relationship between burnout and turnover intentions through organizational commitment. This type of research is a quantitative study. The sampling in this study used probabilistic sampling using cluster sampling and simple random sampling. The study population consisted of healthcare professionals from five hospitals in Surabaya as referrals for Covid19 patients. The sample contains 100 respondents. Route analysis by the Smart PLS 2.0 program is used as a data analysis method. The results show that burnout affects turnover intentions. Burnout adversely affects an organization's commitment, which in turn adversely affects the intent of leaving a job....

This study aims to examine the effect of task complexity, self-efficacy and audit risk on auditor performance at KAP in Makassar City. The data in this study were obtained from each KAP in Makassar City who were willing to be respondents. This study uses primary data by conducting direct research in the field by giving a questionnaire/statement sheet to 31 respondents. The data analysis method used is multiple linear regression analysis. The results showed that: 1) Task complexity has a negative and significant effect on auditor performance, 2) Self-efficacy has a positive and significant effect on auditor performance, 3) Audit risk has a negative and significant effect on auditor performance, and 4) Task complexity, self-efficacy, audit risk simultaneously have a significant effect on auditor performance.

This study aims to analyze the influence of performance incentives, obedience pressures and ethical perceptions to audit judgment in auditors' professional activities. Data collection was conducted by distributing questionnaires to auditors from public accounting firms in Indonesia. The result showed that the performance incentives increase the performance of audit judgment. The obedience pressures of auditors profoundly influenced the performance of audit judgment performance of auditors whereas the ethical perception has no effect on audit judgment. This study suggests that auditors should pay attention to auditing standards and professional codes of ethics, encourage auditors to be able to overcome the pressures and behave by the professional ethical standards. Therefor audit firms should provide performance incentives. Finally, the study shows that the Institute of Public Accountants Indonesia (IAPI) is expected to always conduct continuous professional education (PPL) for the audit profession in order to implement the audit standards and professional code of ethics.

This study aims to examine the effect of task complexity, self-efficacy and audit risk on auditor performance at KAP in Makassar City. The data in this study were obtained from each KAP in Makassar City who were willing to be respondents. This study uses primary data by conducting direct research in the field by giving a questionnaire/statement sheet to 31 respondents. The data analysis method used is multiple linear regression analysis. The results showed that: 1) Task complexity has a negative and significant effect on auditor performance, 2) Self-efficacy has a positive and significant effect on auditor performance, 3) Audit risk has a negative and significant effect on auditor performance, and 4) Task complexity, self-efficacy, audit risk simultaneously have a significant effect on auditor performance.

Penelitian ini a dalah untuk menguji  persepsi mahasiswa akuntansi mengenai faktor yang mempengaruhi minat mahasiswa akuntansi untuk mengikuti PPak. Faktor-faktor yang digunakan sebagai variable dalam penelitian ini adalah penghargaan motivasi kualitas, motivasi karir dan motivasi ekonomi. Data penelitian diperoleh dari hasil penyebaran kuesioner jumlah mahasiswa akuntansi yang menjadi objek penelitian sebanyak 100 orang mahasiswa aktif akuntansi di Univrsitas Riau Kepulauan Batam, Selanjutnya data diolah menggunakan SPSS VERSI 22 dengan analisis data ANOVA. Hasil penelitian menunjukkan nilai F test lebih besar dari Ftabel. Dengan signifikan lebih krcil dari 0,05, yang dalam hal ini pengaruh motivasi kualitas, motivasi karir, dan motivasi ekonomi terdapat perbedaan motivasi mahasiswa akuntansi mengenai pemilihan mengikuti PPak.

This study aims to analyze and provide empirical evidence about the effect of career motivation, economic motivation, and degree motivation on student interest to register PPAK programe. The hypothesis (1) There are positive effects of motivation on the career of student interest to register PPAK programe, (2) There is positive influence of economic motivation of student interest in accounting to register PPAK programe, and (3) There are positive effects of the degree motivation to student interest to register PPAK programe. The population in this study were student Undip S1 who entered at 2011. The sampling method study using simple random sampling amount to 200 student. Data analysis techniques using multiple linear regression. The results are (1) The first hypothesis is accepted because there is a positive influence of the motivational career of student interest to register PPAK programe, (2) The second hypothesis was accepted because there is a positive influence of economic mot...

This study aimed to determined whether motivation affects students of accounting and double programs to determine whether there were differences between the accounting student with double programs to follow PPAk. There are four hypotheses proposed, the first three hypotheses are tested using multiple linear regression method, whereas the fourth hypotheses is tested using independent t-test of the two samples with 95% confidence level (α=0.05). The result of this study have several implications for various parties related to the PPAk. From the findings obtained in this study, the quality and career motivation variables have significant impact on student interest in follow PPAk. But the career variable is the most significant factor affecting student interests to follow PPAk, while the motivation of economic variables does not significantly affect the interest to follow PPAk. In addition, for the last hypothesis there is no differences between student interest in accounting and double...

This study aimed to determined whether motivation affects students of accounting and double programs to determine whether there were differences between the accounting student with double programs to follow PPAk. There are four hypotheses proposed, the first three hypotheses are tested using multiple linear regression method, whereas the fourth hypotheses is tested using independent t-test of the two samples with 95% confidence level (α=0.05). The result of this study have several implications for various parties related to the PPAk. From the findings obtained in this study, the quality and career motivation variables have significant impact on student interest in follow PPAk. But the career variable is the most significant factor affecting student interests to follow PPAk, while the motivation of economic variables does not significantly affect the interest to follow PPAk. In addition, for the last hypothesis there is no differences between student interest in accounting and double...

This study aims to analyze the effect of goal orientation variables consisting of learning goal orientation (LGO), performance approach goal orientation (PAPGO), and performance avoidance goal orientation (PAVGO), and task complexity variable (TC), on performance judgment audit (JAP ), and the role of self-efficacy (SE) mediates the influence of these variables, on the assessment of audit performance. The number of samples is 59 auditors who work in public accounting firms in the Province of Bali. Data were collected using a questionnaire, and analyzed using a SEM-based variant with partial least square (PLS). The results of the study found that learning goal orientation, performance approach goal orientation, performance avoidance goal orientation, and task complexity, have no significant effect on judgment audit performance. The variable self-efficacy is not able to mediate, the influence between learning goal orientation, performance approach goal orientation, and task complexity...

Judgment in the auditing profession as a subjective criterion in the decisions of auditors has a significant role in improving the quality of decision support for analysts, shareholders, and investors in the capital market. Therefore, recognizing the qualitative characteristics in this area can help the theoretical development of improving the quality of auditors' professional judgments. The purpose of this study is to develop the effectiveness of auditing professional judgment based on the mindset of auditors. In this study, to identify the components (auditing professional judgment) and research propositions (themes of auditors' mindfulness), meta-synthesis analysis was used with the participation of 12 experts and experts in the field of accounting and financial management at the university level. In the quantitative part, the identified components and propositions in the form of matrix questionnaires were evaluated by interpretive analysis by 18 auditors with work experience and a level of technical and specialized knowledge. The results showed that the statement of inferential mindfulness is the most influential theme of intuitive judgment in auditing, which can cause auditors to perform more effectively in professional judgment. This result suggests that inferential mindfulness is a factor in intuition in professional judgment.

This study attempted to analyze the relationships among leadership styles, communication skills, and employee satisfaction. This study also examined the potential of women in leadership to support the practice of equal employment opportunities from gender side in organization. Data were collected from 200 selfadministered survey using questionnaires completed by employees at private Islamic universities in Semarang city, Indonesia. Regression analysis was used to test the hypotheses. The results showed that leadership styles and communication skills have a significant effect on employee satisfaction. However, based on employees' perceptions, this study revealed no significant difference between leadership styles and communication skills of male and female leaders.

The objective of research is to validate empirically the effect of quality motivation, career motivation, and economic motivation on the interest of accounting students to follow PPAk and to compare what the motivation influences the interest to attend to PPAk among the accounting students of S-1 Program and PPAk Program. Research sample is 82 respondents, consisting of 52 accounting students of S-1 Program and 30 accounting students of PPAk Program. Data analysis method is multiple regression. Result of examination indicates that quality motivation, career motivation, and economic motivation significantly influence the interest of accounting students to attend to PPAk. Among accounting students of S-1 Program, a motivation influencing the interest to attend to PPAk is career motivation, while among accounting students of PPAk program, a motivation influencing their interest for PPAk is quality motivation and career motivation. Keywords:       Quality Motivation, Career Motivation, ...

This study aims to examine and analyze the influence of the level of understanding of Chartered Accountant (CA), motivation to obtain a Chartered Accountant (CA) and attitudes regarding Chartered Accountant (CA) on the interest of students to take up the profession Chartered Accountant (CA) at Private Islamic Universities in Medan City. This research uses the associative quantitative research. This study uses primary data where data is collected using a questionnaire. This research was conducted on the seventh semester students of class 2015 at the Private Islamic University in Medan City with a population of 747 students and a sample of 261 respondents. Data analysis techniques in this study used descriptive statistics, classic assumption tests, multiple linear regression analysis, hypothesis testing and coeficient of determination tests. The results of the analysis show that the level of understanding of Chartered Accountant (CA) affects the interest of students to take the charte...

This study aims to explain the effect of motivation on job satisfaction and turnover intention of the assistant Kumon class in Bali and Lombok. The population of the study are 347 people, consist of the assistant of the 40 classes in Bali and Lombok so by using probability sampling method and the slovin formula, respondents of this study are 78 people. The used of analytical methods is path analysis. The results of this study indicate that 1) the motivation has positive and significant impact on job satisfaction, 2) job satisfaction significantly and negatively related to the turnover intention, 3) motivation has significant negative effect to the turnover intention, and 4) motivation has significant negative effect to the turnover intention through job satisfaction.

Until 1960's, the researches carried out in accounting field are determined completely by the neo-classical assumptions about rational decision making of capital markets and actors. Although a large part of the work still depends on these assumptions, it is clear that a research field that has questioned these assumptions for the last 30-40 years is evolving. The developments have a close relationship with accounting and this contributes to the change and development of traditional accounting. The emergence of behavioral accounting (BA), which examines the behavior of financial information producers or users in the face of an accounting event, is a result of this change. BA practices in businesses are gathered in four groups; BA and motivation, BA and ethics, BA and performance evaluation and budgeting, and BA and auditing. The fourth, behavioral examination of auditing, represents the subject of this paper. The purpose of this study is (1) to discuss the situation of BA from auditing dimension by considering the factors that may affect the decision-making behaviors of auditors, (2) to explain the heuristics and cognitive biases that are selected from behavioral approach and (3) to present results by associating this literature with auditing. Study also offers suggestions for future behavioral studies in the dimension of auditing and decision-making aspects.

When auditors intentionally or unintentionally approve financial statements in line with the views of their employers, the public interest and the auditing profession are at serious risk. The purpose of this study was to examine the process by which auditors' interests will influence decision making. To achieve this goal, first in the qualitative part of the research, by studying the background of accounting research and interviewing experts through the fuzzy Delphi method, the effective components on conflict of interest were identified. In the second part of the study, using social-cognitive meta-theory and operational decision-making power in the stimulus-organism-response (S-O-R) paradigm, data obtained from 362 certified public accountants. Smart-PLS software and Structural equations have been implemented for data analysis and hypotheses testing. Cognitive processes, including expected positive outcomes, understanding the problems of consistent decision-making, and ethical ...

The purpose of this study is to provide a relevant conceptual model of the mechanism of workload distribution among auditors in BPK RI in relation to gender. The exploratory research was conducted to achieve its research objectives with six respondents are chosen for this study. Thematic analysis with coding technique, document analysis, and observation are used to collect and analyze the data. The result shows that there is no regulation which explains explicitly in detail about the working mechanism of the auditor when carrying out the auditing task. Also, the researcher did not find an explanation of how the procedure for distributing workload to the auditor after the audit team was determined. It means that the mechanism of workload distribution among auditors implements in the field with the non-technical guideline. Another finding shows that BPK RI does not differentiate treatment of auditors based on gender. Male and female employees have the same rights and obligations as au...

Bukankah kami telah melampangkan untukmu dadamu? Dan kami telah menghilangkan daripada mu bebanmu, Yang memberatkan punggungmu? Dan kami tinggikan bagimu sebutan (nama)mu. Karena sesungguhnya sesudah kesulitan itu ada kemudahan, Sesungguhnya sesudah kesulitan itu ada kemudahan, Maka apabila kamu telah selesai (dari suatu urusan), kerjakanlah dengan sungguhsungguh (urusan) yang lain), Dan hanya kepada Tuhanmulah hendaknya kamu berharap. Skripsi ini kupersembahkan untuk: Ayahanda, Ibunda tercinta walaupun daku belum bisa Membahagiakan secara lahiriah, Triani, Mufid, Bambang Kita akan selalu bersama, kenangan terindah dari kalian Tidak akan ku lupakan Guru-guruku, sahabat, dan teman-temanku

The tax brevet is an effort to pursue the world of taxation as the first step for students and enthusiasts in a career in taxation. The lack of knowledge about the importance of this tax brevet makes students' interest in participating in the tax brevet low. This makes researchers interested in researching the influence of motivation that can affect student interest in participating in tax brevet. This background is the basis for conducting research with the title "The Influence of Tax Knowledge Motivation, Career Motivation, Quality Motivation, Social Motivation, and Economic Motivation on Student Interest in Participating in the Tax Brevet Program". The population used in this study were accounting students from the 2016 2017 and 2018 classes. The sampling technique used was the purpose sampling method. The data used is primary data obtained from the distribution of questionnaires as many as 86 people. The analysis technique used is multiple linear regression test. T...

The purpose of the study is to identify the gap between the practice requirements and the outputs of the audit education and training center and to identify the contribution of the forensic accounting curriculum in filling the gap. This study uses a quantitative approach. The sample is 124 respondents with professional backgrounds as auditors and accountants educators in Indonesia. The data collection method implemented in this research is the survey method through the distribution of questionnaires and direct interview techniques with the non-participatory observation which aims to find out more details about the case being studied without actively involving the object of study. Furthermore, this study explores the best possible strategies in shaping learning outcomes that are competent and ready to practice as auditors based on various previous studies and contributes to auditing education and training centers and universities by providing material for consideration in the prepara...

PurposePrior literature provides clear evidence that the judgments of experts differ from those of non‐experts. For example, Smith and Kida concluded that the extent of common biases that they investigated often are reduced when experts perform job related tasks as compared to students. The aim in this theoretical study is to examine whether “heuristic biases significantly moderate the understanding of experts versus novices in the going concern judgment?”Design/methodology/approachThe authors address the posited question by marshalling extant literature on expert and novice judgments and link these to concepts drawn from the cognitive sciences through the Brunswick Lens Model.FindingsThe authors identify a number of heuristics that may bias the going concern decision, based on the work of Kahneman and Tversky among others. They conclude that experience mitigates the unintentional consequences played by heuristic biases.Practical implicationsThe conclusions have implications for the...

Ensuring that the implementation of good governance activities was necessary for functional supervision in the government that can be carried out by internal and external auditors. This study aims to provide a review of the determinant factors in influencing the audit judgment of the government's external auditor. As many as 58 auditors from the State Audit Board of the Republic of Indonesia Representative of Southeast Sulawesi Province were sampled in this study. Data collection using a questionnaire instrument. And data were analyzed using Moderated Regression Analysis (MRA). The results of this study showed that (1) self-efficacy has a significant effect on audit judgment, (2) the obedience pressure has a significant effect on audit judgment, (3) the task complexity moderates the relationship of self-efficacy on audit judgment, positive-signed regression coefficients that indicate that the task complexity strengthens the relationship of self-efficacy on audit judgment, (4) the task complexity moderates the relationship of obedience pressure on audit judgment. Positive-signed regression coefficients that indicate that the task complexity strengthens the relationship of obedience pressure on audit judgment, (5) Moral reasoning does not moderate the relationship of self-efficacy to audit judgment, and (6) Moral reasoning moderates the relationship of obedience pressure on audit judgment. The regression coefficient is negative, indicating that the existence of moral reasoning weakens the relationship of obedience pressure on audit judgment. Originality for this paper shows as: conduct a research about task complexity and moral reasoning of auditor external in governmental sector in producing the audit judgment especially in Southeast Sulawesi Province in Indonesia, and this research retest the research result from

This study aims to develop a fraud disclosure model for corruption cases in the local government environment in Sulawesi through forensic accounting and investigative audits with internal auditor skepticism as moderating. Forensic accounting and investigative auditing are a series of relationships in the examination of fraud. Fraud becomes the main object that is fought in forensic accounting and is proven in investigative audits. This research was conducted by distributing questionnaires to all auditors at Finance and Development Supervisory Agency or Badan Pengawasan Keuangan dan Pembangunan (BPKP), Audit Board of the Republic of Indonesia or Badan Pemeriksa Keuangan (BPK), and internal auditors at Social Security Agency or Badan Penyelenggara Jaminan Sosial Kesehatan (BPJS Kesehatan) throughout Indonesia. The number of respondents whose opinions can be used for this study amounted to 118 questionnaires. The results showed that forensic accounting can reduce the level of disclosur...

Penelitian ini bertujuan untuk mengetahui dan memberikan bukti empiris tentang pengaruh motivasi kualitas, motivasi karir, motivasi ekonomi terhadap minat mahasiswa akuntansi dalam melanjutkan studi pascasarjana Magister Akuntansi. Penelitian ini menggunakan 127 mahasiswa jurusan akuntansi UKSW S1 yang masih aktif skripsi hingga Tahun Akademik 2013/2014. Sampel diperoleh dengan metode non probability sampling. Data diperoleh dengan menggunakan kuesioner yang diadopsi dari penelitian terdahulu oleh Widyastuti, dkk (2004) yang berisi 35 item pertanyaan dan dianalisis dengan menggunakan analisis Regresi Linear Berganda. Hasil Penelitian adalah sebagai berikut: (1) Motivasi Kualitas mempengaruhi minat respoden untuk melanjutkan studi pascasarjana Magister Akuntansi, (2) Motivasi Karir juga mempengaruhi minat respoden untuk melanjutkan studi pascasarjana Magister Akuntansi, (3) Motivasi ekonomi tidak dapat mempengaruhi minat respoden untuk melanjutkan studi pascasarjana Magister Akuntans...

Purpose: This study aimed to determine the ability of quality control to moderate the relationship between time pressure, locus of control, and professional skepticism of auditors. Method: The population included auditors in the city of Semarang, Indonesia. Data were collected using questionnaires distributed to 100 respondents with only 78 returned while the hypotheses were tested through the use of multiple regression methods.Findings: The results showed two hypotheses, the first and third, were not accepted. This, therefore, means time pressure does not affect professional skepticism and there was no moderating effect of quality control on this relationship. The remaining two hypotheses, second and fourth, were accepted. This indicates there was an influence of external locus of control on professional skepticism and quality control was able to moderate this effect.Novelty: The research’s originality was the use of Professional Skepticism variable which is made up of ethical dile...

PurposeThe purpose of this study is to examine the mediating effect of effort on the relationship between both accountability pressure and self‐efficacy, and auditors' performance.Design/methodology/approachThe paper uses a between‐subjects experimental research design with accountability pressure manipulated randomly to two groups, accountable and non‐accountable. Each participant is required to perform internal control tasks.FindingsBased on partial least square (PLS) analysis, results indicate that both variables, i.e. accountability pressure and self‐efficacy, are positively related to audit judgment performance through the process of high level of effort. High self‐efficacious participants who received accountability pressure would have high levels of effort, which in turn increase audit judgment performance.Research implications/limitationsThis study provides further evidence on the effect of motivational factors on auditors' performance. Understanding the mediating ro...

In order to develop a relationship, Islam has several values that must be obeyed by its believers. Indonesia as a country with the largest Moslem population in the world must aware the relational values based on Islamic teachings. In this research, there are four variables used Islamic Relationship Value, Relationship Quality, Adaptive Selling, and Salesforce Performance. Six hypotheses are built in this research to show that the Islamic relationship value has significant impact to Adaptive Selling, Islamic Relationship Value has significant impact to Relationship Quality, the Islamic relationship value has significant impact to salesforce performance, the relationship quality has significant impact to salesforce performance, and the adaptive selling does not have significant impact to salesforce performance. The analytical tools in this research employ Stuctured Eqution Modelling by using SPSS 22 and AMOS 22 software. There are 250 salesforces who are observed by using purposive sampling. The result in this research will give an innovation to marketing studies. The novelty of this research explains the Islamic Relationship Value as a new wave in marketing studies.

In countries with high susceptibility to corruption, internal government auditors play an important role in combating and mitigating the corruption problem. Since corruption is unethical behavior, government internal auditors must have ethical standards if they are to be effective. Research surrounding the processes of ethical decision making has had mixed outcomes. This article examines the effect of corruption awareness in Indonesian society as a whole, and Indonesian organizations in general. Ethical intensity issues are examined, as are the organizational factors that impact on ethical decision-making. Results are mediated by ethical sensitivity and professional skepticism, with the theoretical framework of ethical decision-making being supported. Additional analysis examining the effect of gender, education level and experience on ethical decision-making process is provided.

The majority of companies listed on IDX are family companies, which have several advantages and disadvantages that affect firm performance. The results of previous studies on the influence of family firms are still inconsistent. This study aims at determining the effect of family control as measured by family ownership and family involvement on the corporate performance; and describing the influence of internal control as performed by independent commissioner and audit committee on the performance of family firms with the control variables are firm size and firm age. The population of this study was all family companies listed on the Indonesia Stock Exchange (IDX). Meanwhile, the sample used was purposive sampling. There were 76 companies from the entire family companies listed on the Indonesian Stock Exchange (IDX) from 2010 to 2014 which met the criteria so that the overall observed data were 380. The analysis tool used was a multiple linear regression. The results show that partially, family ownership, independent commissioner and the control variables, firm size and age, have a positive and significant impact on the firm performance. On the other hand, respectively, family involvement and audit committee have a significantly negative and insignificantly negative impact on the performance of the company.

The title of this research is factors that affect audit quality. This research aims to know, analyze, and show the effects of the relationship between experience, auditor professionalism, time budget pressure, audit tenure, and knowledge of detecting errors on audit quality. The research population is all auditors at a public accounting firm in Jakarta. This research used a purposive sampling technique with some criteria for the research sample. The research sample obtained was 89 respondents. This research used survey technique as collecting the data with sharing questionnaire and multiple linear regression with SPSS software for the data analysis technique. The result of this study indicates that auditor experience and knowledge of detecting errors have a positive effect and significant on audit quality, whereas auditor professionalism, time budget pressure have a positive effect but not significant on audit quality and audit tenure have a negative effect but not significant on au...

Penelitian ini bertujuan menguji pengaruh motivasi terhadap minat mahasiswa untuk mengikuti Pendidikan Profesi Akuntansi. Motivasi dalam penelitian ini terdiri dari motivasi kualitas, motivasi karir, dan motivasi ekonomi. Data diperoleh dengan menggunakan kuesioner yang disebarkan pada 88 responden sebagai sampel penelitian. Model analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa motivasi kualitas dan motivasi karir berpengaruh secara positif terhadap minat mahasiswa untuk mengikuti Pendidikan Profesi Akuntansi. Akan tetapi, motivasi ekonomi berpengaruh secara negatif terhadap minat mahasiswa untuk mengikuti Pendidikan Profesi Akuntansi. 

Penelitian ini bertujuan menguji pengaruh motivasi terhadap minat mahasiswa untuk mengikuti Pendidikan Profesi Akuntansi. Motivasi dalam penelitian ini terdiri dari motivasi kualitas, motivasi karir, dan motivasi ekonomi. Data diperoleh dengan menggunakan kuesioner yang disebarkan pada 88 responden sebagai sampel penelitian. Model analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa motivasi kualitas dan motivasi karir berpengaruh secara positif terhadap minat mahasiswa untuk mengikuti Pendidikan Profesi Akuntansi. Akan tetapi, motivasi ekonomi berpengaruh secara negatif terhadap minat mahasiswa untuk mengikuti Pendidikan Profesi Akuntansi.