Accounting Firms In Jakarta Research Articles

The influence of e-commerce business developments and technology-based accounting information systems on the need for e-commerce audit services

This study examines the effect of e-commerce business development and the development of technology-based accounting information systems on the need for e-commerce audit services. Respondents in this study were auditors who worked at Public Accounting Firms in Jakarta. The number of auditors who became the sample of this study were 135 auditors from 13 public accounting firms. The sample determination method used in this study was purposive sampling, while the data processing method used by the researcher was multiple regression analysis. The results of this study indicate that the development of e-commerce business and the development of technology-based accounting information systems simultaneously and significantly influence the need for e-commerce audit services.

Peranan religiositas terhadap pertimbangan profesional auditor

<p><em>This study aims to examine the influence of task complexity, obedience pressure, and ethical perception on pertimbangan profesional, as well as to explore the role of religiosity as a moderator in the relationship between these variables. The sample used in this study consists of 37 senior and supervisory auditors in public accounting firms in Jakarta. The study uses a survey method with purposive sampling technique. The results show that task complexity has a significant positive effect on pertimbangan profesional, while obedience pressure has no significant effect, and ethical perception has a significant negative effect on pertimbangan profesional. Furthermore, task complexity, obedience pressure, and ethical perception simultaneously influence pertimbangan profesional. The study also shows that religiosity weakens the influence of task complexity on pertimbangan profesional, while strengthening the influence of obedience pressure on pertimbangan profesional. However, religiosity does not moderate the influence of ethical perception on pertimbangan profesional. This study provides an important contribution to public accounting firms and external auditors in developing professional training and development programs aimed at improving audit quality and addressing obedience pressure related to increasingly complex tax avoidance practices.</em></p>

Auditor of personality and performance throughout the period of the pandemic

Existing audit standards must guide auditors in carrying out their profession. Audit standards regulate auditors in compiling reports with good performance and according to the professional code of ethics. The goal of this study was to examine the impact of professional ethics, auditor independence, auditor experience, and auditor professionalism on auditor performance during a pandemic by taking samples from public accounting firms in Jakarta and Surabaya with 170 respondents. Using the Structural Equation Model (SEM), this study aims to solve the research questions. The findings of the study showed that auditor professionalism had an effect on auditor performance, while professional ethics, independence, and experience of auditors had no such effect. Public accounting firms must improve and maintain the professionalism of each auditor in order to avoid the manipulation of financial statements and produce maximum performance.

The Effect of Auditors’ Accountability, Independence, and Experience on Audit Service Quality (Survey on Public Accounting Firms in DKI Jakarta in 2022)

The public accounting profession has an important role in auditing financial statements in an organization and is a profession of public trust. Public accountants, tasked with assessing and verifying the financial statements issued by the company's management, and ultimately provide their opinion on the financial statements they have audited. This study examines the effect of accountability, independence, and auditors' experience on the quality of audit services and the impacts on clients' satisfaction at Public Accounting Firms in DKI Jakarta in 2022. The population of this study was 221 Public Accounting Firms in Jakarta, and the samples were 90 auditors. The data were obtained by using a questionnaire. This study used Structural Equation Modeling (SEM) as the data analysis with PLS as the test tool. The results showed that accountability, independence, and auditors' experience had a significant positive effect on audit quality.

PENGARUH KEPUASAN KERJA AUDITOR, PENGALAMAN DAN PROFESIONALISME TERHADAP KUALITAS AUDIT

This study was conducted to determine the effect of auditor job satisfaction, experience, and professionalism on audit quality in public accounting firms in Jakarta. This study uses primary data in the form of answers from respondents to questionnaire data collection. This study uses a purposive sampling method in determining the sample and 63 samples have met the criteria. This study uses multiple linear regression analysis in the data analysis technique, where the results of this study indicate that the experience and professionalism variables affect audit quality, while the auditor's job satisfaction variable does not affect audit quality.

The Effect of Emotional Intelligence on Audit Quality

Background - The implementation of Community Activity Restrictions or PPKM is one of the efforts to prevent the spread of the Coronavirus. This makes independent auditors have to be able to complete their duties even though they are working from home. Objectives - This study has the objective to examine and test whether or not there is an influence of the independent variable (emotional intelligence) on the dependent or dependent variable (audit quality). Design/Methodology - This study uses primary data by distributing questionnaires using the snowball sampling method. The populations of this study are auditors who work in public accounting firms in Jakarta and Bandung, while the sample in this study is 44 auditors in public accounting firms in Jakarta and Bandung. Hypothesis testing using simple linear analysis with SPSS Version 26. Findings - This study found that emotional intelligence has an effect on audit quality; namely, when emotional intelligence increases, audit quality also increases. The emotional intelligence of the auditor is able to influence the quality of the audit seen by the auditors who work in public accounting firms. Research Limitations - Furthermore, one of the problems in this study is the limited time in distributing questionnaires; the researchers only took samples in the cities of Jakarta and Bandung. Originality/Value - This research was conducted to convey information as well as input for the development of knowledge in the field of auditing in Indonesia, especially in improving audit quality, and to provide empirical evidence on the effect of emotional intelligence on audit quality.

The determinant factors affecting auditors’ ability to detect fraud: Empirical study at public accounting firms in Jakarta and Tangerang

The auditor has responsibility to give audit opinion and identify whether the financial statements are free from material misstatement caused by fraud. The purpose of this research is to analyze the effect of competence, independence, time budget pressure, work experience and professional skepticism towards auditor’s ability to detect fraud. The object were auditors working at Public Accounting Firms in Tangerang and Jakarta. Primary data was collected by distributing questionnaires and analyzed by using multiple linear regression. The result are competence, work experience and professional skepticism have positive significant effect towards auditor’s ability to detect fraud. To increase auditor’s ability in detecting fraud, auditors should improve their competence to be able to perform audit in accordance with Professional Standards for Certified Public Accountants. Public Accounting Firms must improve their auditors experience by enhancing variety of audit works and widening knowledge in various industries. Auditors must maintain their professional skepticism to provide appropriate assessment of audit evidence.

Factors affecting the audit quality of pandemic era public accountants

Audit quality is how likely the auditor finds errors in the company's financial statements to be reported. Good audit quality will make customers give a solid trust to become an added value for auditors. The purpose of this study is to analyze the effect of due professional care, accountability, and reputation of public accounting firms on audit quality during a pandemic. Data were collected using a questionnaire and processed using multiple linear regression with a sample of auditors and students who have worked in public accounting firms in Jakarta. The processing results show that due professional care, accountability, and office reputation significantly affect audit quality during a pandemic. The accounting firm can maintain and improve audit quality by providing education and training to auditors and providing incentives according to performance achievements.

Pengaruh Keahlian Auditor dan Independensi terhadap Audit Judgment

This study aims to empirically test whether the auditor’s expertise and auditor independence affect audit judgment. The selected sample is fifty respondents with technical purposive sampling. We use a quantitative method, where data is obtained from auditors who work in public accounting firms in Jakarta. We use multiple linear regression analysis techniques with the SPSS program. We find that partially, either expertise of auditors and auditor independence has a positive and significant effect on audit judgment. F test has shown that simultaneously auditor expertise and auditor independence have a positive and significant effect on audit judgment.

Pengaruh Locus Of Control, Professional Commitment, Dimoderasi Time Budget Pressure Terhadap Underreporting Time

The purpose of this research is to examine the influence of internal locus of control, external locus of control, and professional commitmen towards acceptance of underreporting of chargeable time with time budget pressureas moderator in external auditors who works at Public Accounting Firms in Jakarta. The sample was determined by convenience sampling and snowball sampling method. The research conducted with printed questionnaires and online questionnaires. The result of this research shows that internal locus of control, external locus of control, and professional commitment have no significant effect partially and simultaneously towards acceptance of underreporting of chargeable time. However, those three independent variables have positive significant effect towards dependent variable when moderated by time budget pressure

English Syllabus for Accounting Students and the Needs of English in Business World

This research aimed to evaluate English courses and syllabus in Bina Nusantara University, particularly in the accounting department, whether it was appropriate in the workplace. This study was conducted by interviewing 54 Bina Nusantara university graduates from Accounting department of 2013-2014 and three from big four public accountant firms in Jakarta. The result of the interview was analyzed qualitatively. The purpose of the interview was to get more detailed information about the benefit of English courses that they had at Bina Nusantara University. Besides that, the researchers had also interviewed with some public accounting firms in Jakarta to find out the level of English skills required and the standard scoring system used as a reference in their companies. With structured data collection, it can be concluded that the students need to practice English to improve the communication skills of speaking and writing to get good reports in English. Bina Nusantara University has provided adequate training, and the results can be felt by the graduates who are now working in multinational and international companies.

PENILAIAN KECURANGAN: PENGALAMAN, PELATIHAN DAN TINDAKAN SUPERVISI

The auditor's inability to detect fraud, is not up to the expectations of financial statement users. Experiences, Training and Supervision Measures are the 3 most important essential components an auditor must have in a fraudulent area..The purpose of this research are to conduct research to prove whether experience, training and supervision actions affect the assessment of fraud.The survey method with questionary used in this reasarch. The object of this research are auditors who worked in one of the big four Accounting Firms in Jakarta. The sampling technique used is purposive sampling. The result of this research shows that the variable of experience, training and supervision actionhave positive influence to the variable of fraud detection. Keyword: Auditor Experience, Training , Supervision Action and Fraud Detection

E-COMMERCE DAN PROFESI AKUNTAN PUBLIK

The purpose of this research is to analyze expertise of E-commerce as arequirement of auditor candidate recruitment process; the need for training of Ecommerce to the auditor and the importance of the audit formed a special division Ecommerce. This research used a descriptive - explorative study. The data obtained from 40 respondents, auditors working at the public accounting firms in Jakarta. The sampling technique used for this research is purposive sampling. The results showed that: (1) Most of respondents do not agree an E-commerce expertise as a requisite process of recruiting candidates for auditor, (2) Auditor agree that the need for training E-commerce from within or outside public accounting firmsand (3) Respondents agreed that formed a special division of audit E-commerce with a reason to be more specific.

PENGARUH BUDAYA ORGANISASI, PELAKSANAAN TANGGUNG JAWAB, OTONOMI KERJA, DAN AMBIGUITAS PERAN TERHADAP KINERJA AUDITOR (Studi Pada Kantor Akuntan Publik di Jakarta)

This research purposed to examine the effect of organizational culture, exercised responsibility, job autonomy and role ambiguity to job performance auditor. Respondents in this research were auditors who work in public accounting firms in Jakarta. Based on purposive sampling method, total sample in this research was 133 respondents of 33 public accounting firms in Jakarta. Hypothesis in this research used multiple regression analysis.The results of this research indicate that organizational culture, exercised responsibility, and job autonomy positive and significant effect on job performance auditor, while role ambiguity based on data collected failed to prove the link between the ambiguities of the role and performance of auditors. Or in other words, the sample can not be generalized to the study population. DOI: 10.15408/akt.v9i1.3585

The effects of job cognition and personality type on auditor judgment

Despite the fact that much research on factors influencing auditor judgment has been carried out, job cognition and personality type have received little attention from behavioral researches. This study aims to investigate empirical evidence of the effect of job cognition and personality type on auditor judgment. Mail questionnaires were used to collect data from auditors working at public accounting firms in Jakarta and Surabaya.The multiple regression analysis conducted to test the research hypotheses shows that personality type significantly influences auditor judgment. However, the research does not find any empirical evidence that job cognition has a significant effect on auditor judgment.

The Effect of Work Experiences, Competency, Motivation, Accountability and Objectivity towards Audit Quality

The purpose of this research was to examine the effect of working experience, competency, motivation, accountability, and objectivity towards audit quality for the auditors working at Public Accounting Firms in Jakarta and Tangerang. The results of this study showed that Competency, Accountability and Objectivity has significant effect towards audit quality. By improving the auditor's competency, auditors have deeper knowledge and give better judgment to achieve audit quality. Accountability will make the auditors give the best effort in doing the audit. Objectivity can help the auditors to be able to act fairly without being influenced by pressures of the other party.

Harapan Dan Kenyataan Berkarier Di Kantor Akuntan Publik: Suatu Perbandingan Antara Mahasiswi Akuntansi Dan Auditor Perempuan

This research is a kind of comparative research which is conducted to examine the differences of perception between a group of accounting students and women auditors in public accounting firm based on the job duties and responsibilities, advancement, training, and supervision, personal concern, and also financial remuneration. The object of this research are accounting female students from several universities which are located in Jakarta and in surrounding areas, and the women auditors who worked in public accounting firms in Jakarta. The validity of data was analyzed by using Pearson Correlation, the reliability of data was analyzed by using the Cronbach’s Alpha coefficient (α), the normality of data was analyzed by using the Kolmogorov-Smirnov, and the hypothesis was analyzed by using the Independent Sample t-Test. The results of hypothesis from the four variables of research showed that there are significant differences of perception between accounting female students and women auditors working in public accounting firm (KAP) concerning about job duties and responsibility, advancement, training and supervision, personal concern, and financial remuneration.
 Keywords: advancement, financial remuneration , job duties and responsibility, personal concern, supervision, training.

PRAKTEK SAMPLING AUDITOR DALAM PELAKSANAAN AUDIT

This study examines audit sampling practices by Indonesian auditors. Data for the study were collected from 105 auditors from public accounting firms in Jakarta. Analysis was done quantitatively to reveal that auditors do sampling in doing audit. Results also show that statistical sampling methods are used more often than non-statistical sampling methods. In using statistical sampling, simple random sampling is the technique used most often, while haphazard sampling is the technique used most often for the non-statistical sampling method. Most auditors received training of sampling while they are at college as well as while working. Auditors normally take precaution to manage bias while using non-statistical method.

LEVEL KOGNITIF MORAL AUDITOR INDONESIA

The objective of this paper is to investigate the level of cognitive moral development of Indonesian auditors, and to find out demographic factors which differentiate the level. Defining Issues Test was used to measure the level of cognitive moral development from 100 auditors of public accounting firms in Jakarta. Result show that the level of cognitive moral development of Indonesian auditors are lower than result of previous research of auditors in USA and Hongkong. Demographic factors age, education, gender and experience do not significantly differentiate the level.