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All Journal AFRE Accounting Financial Review IIJSE
Warsina, Warsina
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Economics, Econometrics & Finance

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Audit Quality Attibutes and Client Factors Muhamad Taqi, Muhamad; Rahmawati, Rahmawati; Bandi, Bandi; Murni, Sri; Warsina, Warsina
AFRE (Accounting and Financial Review) Vol 3, No 1 (2020): July
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v3i1.3884

Abstract

This study aims to examine and provide empirical evidence of the impact of client size and industry specialization on audit quality and the effect of audit quality on audit fees, reputation, and litigation both on audit-detecting misstatement quality and audit-reporting misstatement quality-analyzed based on client factors. This paper utilizes the perspective regulatory theory and signaling theory and is based on quantitative-causality research conducted by the survey method. Technique sampling is performed by purposive sampling. The results indicate that client size had a significant positive effect on the audit quality-detecting misstatement but does not have any impact on the audit quality-reporting misstatements whereas industry specialization auditors have no effect on the audit quality-detecting misstatement but have a significant effect on the audit quality-reporting misstatements. Clients may opt for the auditor that charges lower fees but can provide a positive signal for stakeholders or choose an auditor that is registered with BPK or OJK because such audit firms are more acceptable by stakeholders. As for the external auditors, the high-quality audit is necessary to avoid the risk of litigation in addition to maintaining independence. DOI: https://doi.org/10.26905/afr.v3i1.3884 
Good Governance of Village Fund to Achieve the Village Sustainable Development Goals (SDGs)- Systematic Review Kurniawati, Susilaningtyas Budiana; Supartini, Supartini; Abdullah, Syahriar; Widyaswati, Rahmatya; Maryanti, Istinganah Eni; Warsina, Warsina
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5415

Abstract

This research aims to focus on the achievement of village SDGs through village funds. The village fund program is a strategic policy to accelerate village development based on the Village Law. Currently, village development is aligned with the concept of Sustainable Development Goals (SDGs). This policy is contained in Ministerial Regulation No.8/2022 on the priority use of village funds. The researcher's alternative solution is to apply the principles of good governance of village funds to achieve village SDGs. Therefore, this study aims to determine the theoretical application of good management of village funds to achieve village SDGs. The method used in this research is a systematic review with meta-synthesis that is expected to show theoretical solutions from previous research on accelerating village SDGs through village funds. The result of this research is that village SDGs are important in village development. The application of accounting knowledge is needed to achieve village SDGs. The use of village funds can be applied to achieve village SDGs. Using village funds with good governance can significantly influence achieving village SDGs.
Co-Authors Abdullah, Syahriar Bandi Bandi, Bandi Istinganah Eni Maryanti Muhamad Taqi, Muhamad Rahmawati, Rahmawati Sri Murni Supartini Supartini Susilaningtyas Budiana Kurniawati Widyaswati, Rahmatya