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PENGARUH OPINI AUDIT SEBELUMNYA, PERUBAHAN MANAJEMEN, KEPEMILIKAN PUBLIK DAN REPUTASI AUDITOR TERHADAP AUDITOR SWITCHING Randy, Mamolla; Andreas, Andreas; Elfi, Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine and analyze the effect of previous audit opinion, management change, public ownership on auditor switching and auditor reputation on auditor switching. The population of this study were 18 real estate & property companies listed on the Indonesia Stock Exchange in 2014-2018. The type of data used is documentary data, namely research data in the form of financial reports that have been published from 2014-2018. The method of analysis used in this research is logistic regression analysis. The results showed that the audit opinion had no effect on auditor switching, which was evident from the significance value of 0.506> 0.05. Management change has no effect on auditor switching which is evident from a significance value of 0.695> 0.05. Public share ownership has no effect on auditor switching as evidenced by a significance value of 0.734> 0.05). Audit reputation has no effect on auditor switching which is evident from a significance value of 0.731> 0.05.Keywords: Previous Audit Opinion, Management Change, Public Ownership and Auditor Reputation Against Auditor Switching

PENGARUH LINGKUNGAN KERJA, NILAI-NILAI SOSIAL, PERTIMBANGAN PASAR KERJA, REGULASI, SERTA KECERDASAN ADVERSITY TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK BERKARIR SEBAGAI AKUNTAN PUBLIK (Studi Pada Mahasiswa PTN di Riau dan Sumatera Barat) Assiddiqi, Assiddiqi; Andreas, Andreas; Elfi, Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine the effect of the work environment, social values, labor market considerations, regulations, and adversity intelligence on the interest of accounting students for a career as a public accountant (studies at publik universities in Riau and West Sumatra). The sample is determined using the Slovin formula. So that it obtained 256 samples of students majoring in Accounting who became respondents. This study used primary data obtained from respondents' answers and distributed questionnaires. The collected data were analyzed using data analysis methods by first proposing classical assumptions before conducting hypothesis testing. Classic assumption tests and hypothesis testing were carried out using SPSS version 16.0 software. The results of this study concluded that the Work Environment, Social Values, and Adversity Intelligence had an effect on the Interest of Accounting Students for a Career as Public Accountants, while the Considerations of the Labor Market and Regulations had no effect on the Interest of Accounting Students for a Career as Public Accountants.Keywords: Work Environment, Social Values, Labor Market Considerations, Regulation, Adversity Intelligence, Career Interest.

PENGARUH TIME BUDGET PRESSURE, AKUNTABILITAS DAN OBJEKTIVITAS TERHADAP KUALITAS AUDIT (Studi Empiris pada Kantor Akuntan Publik Di Sumbar, Riau dan Kepri) Indah, Afrina; Andreas, Andreas; Elfi, Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The study aims to learn about (1) the effects of time's budget pressure (2) the effects of accountability (3) the effect of objectivity on the quality of the audit. This research was done in a public accountant's office. The data used on this study is primary data with a questionnaire as an instrument. The method used for selection of samples is sampling (sample retrieval is based on the availability of elements and easier to obtain them). The number of samples in this study is 75 respondents of 25 KAP. Hypothetical testing was done using a double version of regency analysis using a statistic test used with SPSS 17. The results of this study indicate that time budget pressure has a significant impact on the quality of the audit at a rate of 0.001 significance, accountability has a significant impact on the quality of the audit at a depth of 0.001, and effectiveness has a significant effect on the quality of the audit at a degree of 0.001 in the public accounting office.Keywords: Audit Qualit, Time Budget Pressure, Accountability, Objectivity

PENGARUH TIME BUDGET PRESSURE, AKUNTABILITAS DAN OBJEKTIVITAS TERHADAP KUALITAS AUDIT (Studi Empiris pada Kantor Akuntan Publik Di Sumbar, Riau dan Kepri) Indah, Afrina; Andreas, Andreas; Elfi, Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

The study aims to learn about (1) the effects of time's budget pressure (2) the effects of accountability (3) the effect of objectivity on the quality of the audit. This research was done in a public accountant's office. The data used on this study is primary data with a questionnaire as an instrument. The method used for selection of samples is sampling (sample retrieval is based on the availability of elements and easier to obtain them). The number of samples in this study is 75 respondents of 25 KAP. Hypothetical testing was done using a double version of regency analysis using a statistic test used with SPSS 17. The results of this study indicate that time budget pressure has a significant impact on the quality of the audit at a rate of 0.001 significance, accountability has a significant impact on the quality of the audit at a depth of 0.001, and effectiveness has a significant effect on the quality of the audit at a degree of 0.001 in the public accounting office.Keywords: Audit Qualit, Time Budget Pressure, Accountability, Objectivity

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