Claim Missing Document
Check
Articles

Found 4 Documents
Search

The Impact of Public Accountant Competence, Audit Review Quality, and Timeliness of Reporting on Client Loyalty through Audit Trust in Accounting Firms in Jakarta Aulia, Triana Zuhrotun; Puspitasari, Ria; Maulana, Bonnix Hedy; Nurhayadi, Willy; Sudarmanto, Eko
West Science Interdisciplinary Studies Vol. 3 No. 08 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i08.2161

Abstract

This study examines the influence of public accountant competence, audit review quality, and timeliness of reporting on client loyalty, with audit trust serving as a mediating variable. The research was conducted on public accounting firms operating in Jakarta using a quantitative approach. A total of 250 valid responses were collected through a structured questionnaire and analyzed using Structural Equation Modeling - Partial Least Squares (SEM-PLS 3). The findings indicate that public accountant competence, audit review quality, and timeliness of reporting have significant positive effects on audit trust. In turn, audit trust significantly influences client loyalty. Moreover, audit trust partially mediates the relationship between each independent variable and client loyalty, underscoring its critical role in shaping long-term client relationships. The study provides both theoretical contributions and practical implications for public accounting firms in fostering client trust and retention.
The Impact of Public Accountant Competence, Audit Review Quality, and Timeliness of Reporting on Client Loyalty through Audit Trust in Accounting Firms in Jakarta Aulia, Triana Zuhrotun; Puspitasari, Ria; Maulana, Bonnix Hedy; Nurhayadi, Willy; Sudarmanto, Eko
West Science Interdisciplinary Studies Vol. 3 No. 08 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i08.2161

Abstract

This study examines the influence of public accountant competence, audit review quality, and timeliness of reporting on client loyalty, with audit trust serving as a mediating variable. The research was conducted on public accounting firms operating in Jakarta using a quantitative approach. A total of 250 valid responses were collected through a structured questionnaire and analyzed using Structural Equation Modeling - Partial Least Squares (SEM-PLS 3). The findings indicate that public accountant competence, audit review quality, and timeliness of reporting have significant positive effects on audit trust. In turn, audit trust significantly influences client loyalty. Moreover, audit trust partially mediates the relationship between each independent variable and client loyalty, underscoring its critical role in shaping long-term client relationships. The study provides both theoretical contributions and practical implications for public accounting firms in fostering client trust and retention.
Dilemmatic Challenges of Budgeting for Poverty in Local Government in Indonesia Maulana, Bonnix Hedy; Wijayanti, Sukma
Sinergi International Journal of Accounting and Taxation Vol. 1 No. 2 (2023): August 2023
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v1i2.54

Abstract

This study aims to identify risk conditions in budgeting inhibiting Local Government when ensuring pro-poor budgeting each year. Qualitative was used in this study, and Semi-structured interviews were conducted with senior managers and local government staff involved with managing pro-poor budgeting. The main findings, first, is the dilemma in determining budgeting priorities in the region, then at the end of the budgeting process in the budget battle that is raised in the expectations. The emerging political risks evolve from maximizing interests by realizing political promises as a form of moral accountability
Development of Wonosoco Village as a Fair, Healthy, and Productive Tourism Village in Kudus Regency Jauhar, Muhamad; Fanani, Zaenal; Etikasari, Ria; Maulana, Bonnix Hedy; Novitasari, Arina; Putra, M. Adib Jaharii Dwi; Pusparatri, Edita; Sukoharjanti, Bintari Tri; Nasriyah, Nasriyah; Ariyanto, Andhika; Muslim, Ahmad Suriyadi
DIKDIMAS : Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2024): DIKDIMAS : JURNAL PENGABDIAN KEPADA MASYARAKAT  VOL 3 NO 1 APRIL 2024
Publisher : Asosiasi Profesi Multimedia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58723/dikdimas.v3i1.257

Abstract

The development of Wonosoco Village as a fair, healthy, and productive tourist village in Kudus Regency has the potential to provide benefits for the community and enrich the tourism industry in the area. This activity aims to understand policies, clean and healthy living behavior, and marketing strategies, and empowerment of community businesses in tourist villages. This activity was carried out in November 2023 in Wonosoco Village, Undaan District, Kudus Regency. This activity was attended by 16 people consisting of village government, health cadres, youth groups, tourism awareness groups, and religious leaders. Delivery of material uses interactive lecture and focus group discussions in 3 sessions of 30 minutes/session. The material provided includes tourism village development policies, clean and healthy living behavior in public places, marketing strategies, and empowerment of community businesses in tourist villages. Service providers carry out assessments and evaluations using questionnaires on knowledge of clean and healthy living behavior in public places and perceptions of community participation in developing tourist villages. Data analysis is interpreted descriptively. The majority of the community has good knowledge about clean and healthy living behavior in public places (87%) and a perception of community participation in developing Wonosoco Village as a Tourism Village (50%). This activity is the first step in developing a just, healthy, and productive tourist village so it requires follow-up from local stakeholders. This follow-up takes the form of assisting in the development of tourist villages, monitoring and evaluating the success of developing tourist villages that are just, healthy, and productive.