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All Journal Jurnal Ilmiah Mahasiswa FEB IJEBD (International Journal Of Entrepreneurship And Business Development)
Pratama, Ade Setia
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Economics, Econometrics & Finance Education

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Factors Affecting the Auditor’s Independence: Referring to the Provision of Management Advisory Services (Case Study on 4 Certified Public Accountant in Malang City) Pratama, Ade Setia
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The development of CPAs nowadays affects the needs of audit service of clients. They cannot be separated from the role of auditors. Therefore, auditors must be independent in doing their job, including MAS (Management Advisory Service) to improve the quality of their service. The provision of this service can cause auditors to work outside the standard and professional code of ethics that will harm concerned parties. The objective of this research is to get accurate information about factors that affect the independency of auditors during the provision of MAS. Based on past events, independency of auditors becomes the attention of people, particularly  in  this  time, so many criminal cases caused by  the auditor’s that can be relieve  the client’s  trust. The technique of data gathering of this minor thesis is interview technique  carried out with  four CPAs registered in Malang, represented by one auditor each. The result of this study showed that the excessive knowledge of auditors about clients affected the independency of auditors in providing MAS. The aspect of auditors’ knowledge about clients  directly related to data gathering process by auditors through interview and direct sharing. Thus, the intensity of communication between both parties increased the chance for auditor as professionals to work astray from standards and professional code of ethics.Keywords: Auditor Independency, Management Advisory Service, Emotional Relationship, Auditor Responsibility and Ethical code of Accounting Professions
Determinant Earning Management Anam, Saiful; Harimulyono, Nurrohman; Istiqomah, Inuk Wahyuni; Pratama, Ade Setia
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 7 No 3 (2024): May 2024
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v7i3.2758

Abstract

Purpose: This study tries to identify "the influence of sales growth, tax planning, firm size and profitability on earnings management (case study of consumer goods sector companies listed on IDX in 2017-2021)" Design/methodology/approach: This analysis comprises all consumer products sector enterprises listed on the Indonesian Stock Exchange (BEI) between 2017 and 2021. Purposive sampling was utilized. This survey included 45 businesses for food and beverage companies listed on the Indonesia Stock Exchange from 2018 to 2021. Findings: Earnings management is somewhat affected by the following elements, which are listed below: when it comes to earnings management, sales growth and profitability have a partial impact; nevertheless, tax planning and firm size do not have a partial impact on earnings management. Practical implications: By concentrating on increasing sales and making strategic tax preparations, businesses can improve their ability to control their profits. Additionally, the size of the company and its profitability are important considerations when it comes to maximizing earnings management. Paper type: Research paper
Co-Authors Istiqomah, Inuk Wahyuni Nurrohman Harimulyono Saiful Anam