Public Accounting Profession Research Articles

Public accounting’s gender ledger: Where should audit firms target their gender initiatives to better balance representation?

Although men and women enter the public accounting profession at similar rates, women are not equally represented at the highest leadership levels. One possible contributor to the gender gap is that women and men enter the profession with differing levels of fit with the profession, which is the congruence between what an employee values and what an organization values. Using survey evidence from future public accounting professionals, we find that, on average, women experience lower fit with the public accounting profession, as compared to men, in three distinct areas: Women desire the public accounting profession to be more people-oriented, less demanding, and less competitive than they perceive it to be. Based on these results, we provide suggestions for firms to implement to improve fit for women in these areas. Our findings and suggestions will allow firms to develop improved gender initiatives that can assist in reducing gender disparity in the public accounting industry.

Analysis of Sharia Accounting Students' Perceptions of the Public Accounting Profession

The main task of the public accounting profession is to examine financial reports. Students in the general accounting and sharia study program are at a linear level of education with the public accounting profession. This research aims to examine and analyze perceptions of the work environment, financial rewards, social values, market considerations, professional recognition, and personality towards the public accounting profession. The research sample was Sharia Accounting students at the Syarifudin Lumajang Islamic Institute using a purposive sampling method. The results of research using the partial test (t test) show that the variables of perception of the work environment and market considerations influence the public accounting profession. The variables financial rewards, social values, professional recognition and personality have no effect on the public accounting profession. The results of the simultaneous test (f test) show that together, the independent variables have a significant influence on the dependent variable.

Pengaruh Persepsi Profesi dan Kesadaran Etis Terhadap Komitmen Profesi Akuntan Publik

A number of codes of ethics regulate how members of the public accounting profession are expected to behave. The problem of ethical violations that occur in the auditor environment is one of the things that needs to be considered, because it causes public trust in the public accounting profession to decline. The purpose of the written research is to find out: (1) how professional perception influences the level of commitment of the public accounting profession. (2) How ethical awareness influences the dedication of the public accounting profession. The written research is a survey research by distributing questionnaires to the sample directly. Participants in the written research were all auditors working at the Surabaya Public Accounting Office. The sample selected was 40 auditors with a simple sampling technique. Multiple regression analysis was used in the data analysis technique. The conclusion of the written research shows: (1) The commitment of the public accounting profession is significantly and positively influenced by public perception. The auditor's ethical awareness and dedication to the public accounting profession are positively correlated. The implications of the written research are in improving the skills, dedication, and professionalism of auditors working in public accounting offices so that they can provide services expected by the general public. This can be achieved by increasing knowledge in this field, which will influence the perception of the auditor profession. This can be done through training and discussions on the field of auditing.

Pelatihan Akuntansi Dasar untuk Meningkatkan Kompetensi Auditor di KAP Sarastanto dan Rekan Kota Semarang

Transparency of financial reports today is very wide open with advances in technological development. Openness of financial report information allows the public to assess the quality of financial reports. The quality of good financial reports can be seen from the results of opinions by the public accounting profession who provide services to assess the fairness of financial reports. Fairness of financial reports provides the assumption that the financial reports have been prepared in accordance with the financial accounting standards applicable in Indonesia. Financial Accounting Standards provide guidance on the process of recording, measuring and presenting financial reports. A good financial report must start first with recording the accounting cycle. Understanding an entity's accounting cycle makes the auditor understand the recording and reporting model of a client entity. An accounting cycle that is understood by the auditor will be useful in providing adjustments or audit correction journals if recording errors occur. The community service program carried out by a team of lecturers from the Faculty of Economics and Business, Dian Nuswantoro University with auditors at KAP Sarastanto and Pekan Kota Semarang provides several trainings related to basic accounting knowledge. This activity is expected to provide knowledge and skills in preparing financial reports in accordance with standards

Determinan Pemilihan Profesi Akuntan Publik di Kalangan Mahasiswa Akuntansi

The aim of this research is to determine the factors that encourage students' interest in choosing the public accounting profession. The aim of this study is to identify the elements that motivate students to choose to work in society, in terms of financial rewards, personality, level of job security, ease of information, and work environment towards interest in becoming a public accountant. We hope that this research will provide a broader understanding of the reasons why students choose the public accounting profession. This research uses quantitative descriptive methods using multiple regression analysis using primary data in the form of statements given directly to respondents. Respondents were students with a total of 115 participants. The results show that interest in a career as a public accountant is not influenced by awards, level of security and ease of information, but on the contrary, personality and work environment are factors that generate interest in a career as a public accountant.

Analisis Pelanggaran Etika dan Kode Etik Profesi Akuntan Di Era Persaingan Yang Kompetitif

The Accountant Code of Ethics is a guideline to regulate the ethics of the Indonesian public accounting profession in order to fulfil professional responsibilities. IAMI, IAI and IAPI. Based on the research of this scientific article, the author conducted research observations on Business Ethics in the Digital Age. The object of research comes from literature such as google scholar, online media, and company reports of PT Indofood Tbk. The purpose of this article is to find out violations of the ethics and code of ethics of the accounting profession at PT Indofood. Based on the case study described above related to PT Indofood, Tbk which has violated the code of ethics. Indomie products contain harmful substances that will harm consumers if they consume these products. PT Indofood Tbk. has violated the principle of honesty in business ethics by not informing its customers about the dangerous content in their products.

Increasing the Credibility of Public Accountants: A Research Framework

Numerous financial scandals worldwide have tarnished the public accounting profession. Individuals involved even hailed from reputable public accounting firms. This prompts community inquiries into the performance of the profession. We formulate a research framework to enhance public trust or credibility in the public accounting profession. This article aims to conceptually explore matters that can affect the credibility of public accountants. This article leverages various existing concepts, theories, and research to construct a research framework. Based on this framework, we estimate that professional ethics, audit judgment, and locus of control can affect the credibility of public accountants. We realize the importance of public accountant in carrying out their duties to be (1) adhering to professional ethics, (2) delivering dependable audit judgments, and (3) maintaining a strong locus of control for optimal performance. Researchers can use this framework as a reference in developing studies related to the credibility of public accountants.
 Keywords: audit judgment, public trust, public accountant, financial scandal

Analysing perception and interest of bachelor's and master's accounting students towards the public accounting profession

In today's business landscape, public accountants play a crucial role in upholding financial integrity and transparency. However, there's a growing concern as accounting students show declining interest in pursuing a public accounting career, often due to perceived challenges and monotony in the profession. This study investigates the factors affecting career interests, specifically exploring differences between bachelor's and master's accounting students. Conducted in Sumatera, Indonesia, the research utilized a questionnaire-based approach. Findings highlighted distinct motivations and perceptions. Bachelor's students were highly motivated by aligning their education with career choices and financial incentives, supported by strong social networks. In contrast, master's students approached the decision more cautiously, considering factors like time, cost, and the significance of professional experience. Both groups recognized the importance of analytical skills and professionalism in public accounting, with master's students exhibiting higher self-motivation. The study underscores the need to enhance students' understanding of accounting challenges and opportunities. It advocates for increased social support, professional exposure, and comprehensive information dissemination. Implications include the importance of developing robust career programs, fostering industry collaborations, and conducting further research to deeply comprehend factors shaping students' perceptions and motivations. These initiatives aim to rejuvenate interest and contribute to a more robust public accounting workforce in the future.

Blockchain Technology In The Perspective Of Public Accounting In Indonesia

Examine the supporting and inhibiting factors for the readiness to adopt blockchain technology and their implications for the sustainability of the public accounting profession. This research design is quantitative, by determining the population of all public accountants in KAPs throughout Indonesia, as many as 6,034 people. Probability sampling design, with reference to the sample size if the population is > 4,000 then between 5-10% can be considered representative. Based on this, the sample in this study was set at 7.2% (433 respondents). The main data source is primary data, through a questionnaire instrument with a Likert scale that strongly disagrees to strongly agrees. The independent variables consist of supporting and inhibiting factors, mediating variables on the readiness to adopt blockchain technology, and the dependent variable on the sustainability of the public accounting profession. Testing was carried out using path analysis, which was first tested for the validity of Kaiser Meyer Olkin (KMO), and the reliability of Alpha Cronbach. Conclusion: Supporting and inhibiting factors partially have a positive and significant effect on the readiness to adopt blockchain technology as well as on the sustainability of the public accounting profession. The readiness for blockchain adoption has no effect on the sustainability of the public accounting profession, so it is not a reinforcing variable.

Kebermanfaatan Mata Kuliah Pengauditan Bagi Mahasiswa Akuntansi terhadap Kemampuan Mendeteksi Fraud

The aim of this research is to determine the influence of accounting students' perceptions of the benefits of audit courses on their ability to detect fraud in Merauke City. The benefit for accounting students who will become auditors in the future, this research will help identify the extent of fraud early on. The method used in this research is empirical research using a quantitative approach. The sample was 4th semester students who had taken courses at a university in the city of Merauke. The results of the research, namely a descriptive analysis of accounting students' perceptions carried out among university students in Merauke City, show that the perceptions of accounting students in Merauke City have a significant influence on the benefits of higher education audit courses. The implementation of a whistleblowing system for students is very helpful in reducing incidents of fraud in the academic and non-academic sectors as preparation for those who will become examiners or auditors in the future in pursuing the Public Accounting profession.

Analysis of Violations of the Code of Ethics for Professional Accountants in the Business Sector: Case Study of AP and KAP Involvement at PT Asuransi Adisarana Wanaartha (WAL)

The research aims to analyze violations of the professional code of ethics for accountants in the business sector, focusing on the case study of PT Asuransi Adisarana Wanaartha Life (WAL) to obtain a comprehensive review. Hopefully, this study will open new insights into the role of codes of ethics in maintaining the integrity and trust of the public in the accounting profession and the public accounting profession. This research uses a literature review analysis method. The type of data collection used is secondary data in the form of journal articles with index Sinta 2 - 6, Garuda, index Copernicus international (ICI) via the page https://scholar.google.com over five years from 2019 -2023, as well as news and press releases via the website. The data analysis technique is conducted descriptively by analyzing and identifying scientific articles, news, and press releases, generating a more informative summary. The results of the research reveal how important it is for every practitioner to maintain competence and expertise in the field of accounting, adhere firmly to and comply with the code of ethics of the accounting profession in carrying out accounting practices, thus creating a professional and accountable attitude, and avoiding the risk of violating the code of ethics of the accounting profession.

The Beginning of Independent Financial Control in Bulgaria – from the Influences of the Modern World towards a National Model

The paper analyzes the scientific works of Prof. Dobrev from the 1920s and the early 1930s - the time when he developed the concept of the establishment of the institution of independent financial control in Bulgaria. On the basis of this analysis, the following conclusions are drawn: strong influence of the Continental School (that of Germany, in particular) on the emergence and initial development of Bulgarian independent financial control; the characteristics of the “Bulgarian model”; in Bulgaria (contrary to Western countries), first the institution, regulated by law, is established and only then the practice of the public accountant profession begins; strong state control over the activities of the Institute of Sworn Expert Accountants and the profession - something that has been lacking in other countries to date. The article offers explanations for these features of the “Bulgarian model”. The public accountant profession was an outstanding manifestation of Bulgarian economic and social modernization in the first half of the 20th century.

PENGARUH KOMPETENSI, ETIKA AUDITOR, PENGALAMAN AUDITOR, FEE AUDIT DAN AUDIT TENURE TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI BALI

The existence of the public accounting profession will gain the trust of the public if the auditors produce quality audits. Audit quality is influenced by many factors including competence, auditor ethics, auditor experience, audit fees and audit tenure. This study aims to analyze and explain the effect of competence, auditor ethics, auditor experience, audit fees and audit tenure on audit quality. The study population comprised all auditors employed at public accounting firms in Bali. Purposive sampling was employed, yielding 88 respondents. Data collection involved validated and reliable questionnaire. The data analysis method employed in this investigation was multiple linear regression analysis. The findings reveal that auditor ethics and experience positively influence audit quality, while competence, audit fees, and audit tenure exhibit no significant impact on audit quality

The Importance of The Code of Ethics in The Public Accountant Profession

This study aims to provide an overview and analyze the code of ethics for the public accounting profession and is expected to be used as reference material in terms of the practical application of the code of ethics in Indonesia. This type of research is descriptive qualitative. The data collection method in this qualitative research uses secondary data from scientific journals and books from other parties that support researchers in completing research data. The findings of this research can be used to develop new policies or improve tighter oversight measures for public accountants. This will help improve the quality of accounting practices, restore public trust, and maintain the integrity of the public accounting profession in Indonesia. The results of this study are important for the public accounting profession to uphold a code of ethics such as: integrity, objectivity, prudence, confidentiality, and professionalism in order to maintain public trust in entity financial information, ensure fairness in financial reporting, and provide quality audit services. In addition, this also has a positive impact on the reputation of the public accounting profession as a whole.

Era Digitalisasi : Keberminatan Profesi Akuntan Publik di Kalangan Mahasiswa Sarjana Akuntansi

The development of digital technology has had an impact on shifting the role of the public accounting profession. However, this is not in line with the unstable growth in the number of public accountants every year. This research aims to analyze accounting students' interest in working as public accountants in the era of digitalization. The population of this research was Accounting students at levels III and IV at private universities in Region III Cirebon, totaling 1,141 students with a total sample of 301 students. The data analysis technique uses Partial Least Square Structural Equation Modeling (PLS-SEM). The research results show that job market considerations, professional recognition, financial rewards and professional training have a significant positive effect, while technological advances in the field of accounting and self-efficacy have no effect on interest in choosing a profession as a public accountant in the era of digitalization. This research can be used as a basis for decision making to increase interest in the public accounting profession in the era of digitalization, especially among accounting students.
 Keywords: Digitalization Era; Interest; Public Accountant; Profession.

Faktor Yang Mempengaruhi Kualitas Audit Dengan Etika Profesi Sebagai Variabel Moderating

Auditing is one of the fields in accounting. The public accounting profession has an important role in auditing financial reports in an organization and is a profession trusted by the public. From the public accounting profession, the public expects a free and impartial assessment of the information presented by management in financial reports (Mulyadi and Puradireja, 1998). Harjanto (2014) explains that good audit quality can in principle be achieved if auditors apply audit standards and principles, act freely without taking sides, comply with the law and adhere to the professional code of ethics. This research analyzes factors that influence audit quality. The purpose of this research is to test how much audit quality is produced by auditors. The analysis technique uses MRA analysis with a sample of Semarang City KAP auditors.

Analisis Sikap Profesional Auditor dalam Meningkatkan Kinerja Auditor dan Kualitas Audit

The aim of the research is to analyze factors that can improve auditor performance and audit quality, one of which is in terms of the auditor's professional attitude. This research uses the System Literature Review method using data sources from Google Scholar indexed by Sinta 1-5, Garuda, or Index Copernicus and reputable international journals indexed by Scopus over a period of 6 years from 2018-2023. Article searches were carried out using the keywords professional attitude, auditor performance, and audit quality with the subject KAP in East Java. The research results show that a professional attitude is very important for an auditor to carry out their profession. This is because the auditor's high professional attitude can determine the auditor's performance and better audit quality. Auditor performance is reflected in the auditor's ability to meet predetermined deadlines, while audit quality is reflected in the independence of providing audit opinions. The practical implications of this research mean that an auditor is obliged to uphold the code of ethics of the public accounting profession, such as integrity, objectivity, prudence, professionalism and confidentiality.

Case Study: Manipulation of Financial Reports at PT. Adisarana Wanaartha Life Insurance (Wanaartha Life)

This research aims to determine violations in professional ethics both from public accountants and from related parties. Violations committed by accountants can undermine the nature and integrity of accounting. When there are violations involving data manipulation, misrepresentation, or unethical behavior in accounting practices, it can shake the foundations of the integrity of the profession. The author uses the Expert Opinion Method to analyze what and how violations of the code of ethics for the public accounting profession take place. To identify efforts related to the studies discussed, the author uses references from books and several articles. From the results of this research, there are violations that have been committed in this case, including violations of integrity by manipulating financial reports by directors and financial staff, violations of professional behavior where accountants were involved in unethical actions and violations of the professional competence and prudence of accountants who failed to identify manipulation finance.

The Reasons Why Accounting Student (Not) Pursuing Public Accounting Profession: A Systematic Literature Review

The accounting industry is considered a good career choice and the ideal outcome for accounting graduates. However, the number of public accountants has decreased recently. The public accounting profession is declining due to several causes, including the need for more laws and legal protection for the industry, accounting reporting, and the small market share for audit services. The identification, screening, and selection phases of the systematic literature review process were used in this study to review previous research. The data analysis utilized in this study was predicated on the basis of the 21 papers that were found in the Google Scholar database and dated from 2006 to 2023. Students' decisions to pursue a career in public accounting are influenced by a number of different factors, according to the findings of a comprehensive evaluation of all of the research that was published between the years 2006 and 2023. Academics less frequently use regression to manage data than SEM analysis. Future research is expected to concentrate mainly on extending the use of variables as a factor influencing students' motivation to become public accountants and the approaches used

Pengaruh Persepsi, Gender dan Lingkungan Kerja terhadap Pemilihan Karir Mahasiswa Akuntansi sebagai Akuntan Publik

The public accountant profession will later become one of the interesting and promising job choices for accounting students by relying on high expertise and skills and behaving independently. One of the accountant professions that is very popular in society and especially among accounting students is the Public Accountant Profession. With the wide range of job opportunities as an accountant, it should be able to attract students to a career as an accountant, considering that the profession is very important and so needed. The purpose of this study was to analyze the effect of perceptions, gender and work environment on accounting students' career choices as public accountants. This research uses quantitative methods. The population used in the study was accounting study programs at UMS and UNS class of 2019/2020. Sampling using the Purposive Sampling method with the criteria of Accounting Students in the Class of 2019 and 2020 at Universitas Muhammadiyah Surakarta and Sebelas Maret University who have received auditing courses, then a sample of 110 respondents was obtained. The data used in this study are primary data collected and processed by themselves, the results of which are in the form of numbers listed on the questionnaire scale which are processed using the SPSS program. The technique used in data collection is the questionnaire / questionnaire media. The technique used in data collection is a questionnaire. The data analysis technique used is multiple linear regression analysis. The results of the t test show that the Perception and Gender variables have a positive effect on students' decisions to choose a career in public accounting. Meanwhile, the work environment variable has no effect on students' decisions to choose a career in public accounting.