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All Journal Accounting Research Journal
Wawan Asad Sutrisna
Universitas Nurtanio Bandung
Economics, Econometrics & Finance

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COMPETENCY ANALYSIS OF AUDITORS WHO HAVE RELATIVES WITH PARTNERS IN PRODUCING QUALITY AUDITS AT PUBLIC ACCOUNTING FIRMS IN BANDUNG Wawan Asad Sutrisna; Tina Merlina; Apriyanti Apriyanti
Accounting Research Journal Vol. 2 No. 1 (2023): Accounting Research Journal (September 2023 - February 2024)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v2i1.733

Abstract

Kinship relations are a homework in itself for business actors in developing countries to obtain competent workers. The aim of this research is to determine the competency of an auditor who has a relative relationship with a partner in producing quality audits. This research uses a qualitative method with an ethnomethodological approach in one of the local KAPs in the city of Bandung. It is concluded that competence influences the quality of audits at Public Accounting Firms (KAP) in the Bandung area. With a very strong and positive correlation category, which means that the better the audit competency, the better the audit quality.
APPLICATION OF IFRS WITH DISCLOSURE OF FIXED ASSETS IN THE COMPANY'S FINANCIAL STATEMENTS Nonon Dherian Rizky; Wawan Asad Sutrisna
Accounting Research Journal Vol. 2 No. 1 (2023): Accounting Research Journal (September 2023 - February 2024)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v2i1.734

Abstract

The aim of this research is to analyze the implementation of IFRS and its relationship with the comparison of disclosure of fixed assets or now called PPE (Property, Plant, and Equipment) in financial reports. The variable used in this research is the application of IFRS which focuses on the comparison of PPE disclosures. This research is based on previous research conducted by Vergauwe and Gaeremynck (2013). The sample for this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2019-2022. Data was collected using a purposive sampling method, observations were analyzed. Hypothesis testing in this research uses regression analysis Based on the results of the regression test, the application of IFRS does not have a significant effect on the disclosure of fixed assets in financial statements.
Co-Authors Apriyanti Apriyanti Nonon Dherian Rizky Tina Merlina