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Y, Rahmawati Hanny
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Economics, Econometrics & Finance

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ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI SKEPTISISME PROFESIONAL AUDITOR H, Novayanti Anggraini; Y, Rahmawati Hanny
EQUITY Vol 19 No 2 (2016): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v19i2.479

Abstract

The purpose of this study was to determine the extent to which the factors of competence, objectivity, integrity, experience, independence, and the risk of an effect on the auditor's professional skepticism. This type of research in this study is a qualitative research. The population in this study is the auditors who work in public accounting firm in the whole area of Central Jakarta. The sampling technique in this study were selected through purposive sampling technique. The number of samples in this study is 24 KAP with 150 respondents. Analysis of data using regression analysis. The result of this research is the competence of auditors have an influence on the auditor's professional skepticism . Objectivity auditor has an influence on the auditor's professional skepticism. Integrity auditor has an influence on the auditor's professional skepticism. Experience auditor has an influence on the auditor's professional skepticism. Auditor independence have an influence on the auditor's professional skepticism. Risk auditor has an influence on the auditor's professional skepticism. And competence audior , auditor objectivity, integrity auditor , auditor experience , auditor independence and auditor risk together have an influence on the auditor's professional skepticism .
INTERAKSI BUDAYA ETIS DAN KECERDASAN SPIRITUAL PADA HUBUNGAN MUATAN ETIKA DAN PERILAKU ETIS MAHASISWA (Survey pada Pendidikan Vokasi Akuntansi di Yogyakarta) Y, Rahmawati Hanny
EQUITY Vol 20 No 1 (2017): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v20i1.484

Abstract

This study aims to analyze the interaction of ethical culture, spiritual intelligence, ethical content, and students' ethical behavior. The population in this study is a student at one of the leading accounting vocational education institutions in Yogyakarta. Sampling technique in this research use purposive sampling. The number of samples in this study was 368 respondents. Data analysis using Moderated Regression Analysis (MRA). The results of this study indicate that the content of ethics affect the student's ethical behavior. The interaction of ethical culture on the relationship between ethical content and ethical behavior suggests it can strengthen its influence. Similarly, the interplay of spiritual intelligence that demonstrates can strengthen the relationship between ethical content and student ethical behavior.
Co-Authors H, Novayanti Anggraini Istiqomah.P.P, Sarah Fitriani