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Journal : Jurnal Riset Akuntansi dan Keuangan

Pengaruh Due Professional Care dan Kompetensi Auditor Terhadap Kualitas Audit Lestari, Dwi Indah; Maryani, Neni; Lestari, Ayu
Jurnal Riset Akuntansi dan Keuangan Vol 7, No 2 (2019): Jurnal Riset Akuntansi dan Keuangan. Agustus 2019 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v7i2.16190

Abstract

Abstract. This study aim to get empirical evidence of influence of due professional care and auditor competency to the quality of audit. The population of this research is auditor in Bandung that registered in IAPI. Sample is taken within the population by using non probability samplin technique. Primary data is taken by using questionnaire. This study use multiple linear regression as a data analysis technique. The result shows that there is a significinat relation between due professional care, auditor competency toward audit quality. Keywords. Due professional care, public accountant, auditor competency , quality of audit, IAPI.Abstrak. Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh due professional care dan kompetensi auditor terhadap kualitas audit. Populasi dari penelitian ini adalah auditor di Bandung yang terdaftar di IAPI sedangkan sampel diambil dengan menggunakan teknik sampling non probabilitas. Multiple regresi dilakukan untuk mengolah data kuisioner. Hasil dari penelitian ini memperlihatkan adanya pengaruh due professional care dan kompetensi auditor terhadap kualitas audit baik secara parsial maupun secara simultan.Kata kunci.  Due professional care, akuntan publik, kompetensi auditor, kualitas audit, IAPI. 
Measuring Financial Literacy of Young Adults in The Digital Economy: A Gender Perspective lestari, dwi indah
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 2 (2024): Jurnal Riset Akuntansi dan Keuangan. Agustus 2024 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v12i2.72089

Abstract

This study aim to assess young adults' financial literacy and determine whether financial literacy differs between males and females. Additionally, this study examines whether students in the Faculty of Economics and Business are more financially literate than those in other faculties. This research using a survey approach where data collection is conducted through questionnaires. The target population includes students aged 18 to 22 from various universities across Java. Respondents were selected through a census method. In this study, we collected 333 respondents with valid data of 331 respondents. The data analysis method includes descriptive analysis and confirmatory analysis. The result of this study shows that money attitude does not significantly influence financial literacy; however, after being analyzed per dimension, the avoidance and reward dimensions significantly influence financial literacy. Gender does not positively influence Financial Literacy, and no disparities in financial literacy among students with exposure to financial education and those without such exposure.