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All Journal JURNAL HUTAN LESTARI Berkala Ilmiah Mahasiswa Akuntansi
. DESIANA
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance

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PENGARUH PROFESIONALISME, PENGETAHUAN MENDETEKSI KEKELIRUAN, DAN ETIKA PROFESI TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS OLEH AUDITOR PADA KAP DI SURABAYA DESIANA, .
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

Audit of financial statements is necessary for the company to serve as the basis for decision making. The financial statements can be reliabel and relevant information in making decisions, having been audited by external auditors. In this case the auditor’s duty to determine the materiality level judgement client’s financial statements. Judgement of a bad audit can lead to the risk af audit in determination of materiality level judgement. Materiality level judgement of auditor’s can be influenced by professionalism, knowledge for errors, and professional ethics. The aim of this study was to examine the effect of professionalism, knowledge for errors, and professional ethics on materiality level judgement in the auditing process of financial statement. The study design is quantitative with the hypothesis. Data were obtained by survey questionaires, which were completed by accountants who work at Registered Public Accountants in Surabaya started from senior up to partner leel and obtained as many as 48 respondents from 19 KAP. Sampling techniques using convenience sampling. Data were analyzed using multiple regression analysis. The result of this study showed that professionalism, and knowledge for errors have significant influence to materiality level judgement, while the professional ethics not influence to materiality level judgement.
JASA LINGKUNGAN TAMAN KEANEKARAGAMAN HAYATI (KEHATI) BADAN LINGKUNGAN HIDUP DI KABUPATEN SEKADAU TAHUN 2017 Desiana, .; Roslinda, Emi; Kartikawati, Siti Masitoh
JURNAL HUTAN LESTARI Vol 7, No 1 (2019): JURNAL HUTAN LESTARI
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jhl.v7i1.32168

Abstract

Environmental services are the services provided by the ecosystem functions that have direct and indirect benefits. The purpose of this study is to describe the potential of environmental services in the KEHATI Park, Sekadau Regency. KEHATI Park Sekadau was built in 2012 with the aim of adding green open space land cover, collection of plants, development of science and ecotourism and the sources of seeds. The KEHATI Park ecosystem in Sekadau Regency has the potential of environmental services as a result of the interaction of the ecosystem in it. The Millennium Ecosystem Assessment (MEA 2005) classifies environmental services into four namely provisioning services, regulating services, cultural services, and supporting services. The method used is the survey method with interview techniques and questionnaires. For sampling of respondents conducted by accidental sampling and census. Data analysis was conducted based on MEA (2005) which was then analyzed descriptively. The environmental services contained in the Sekadau Forest Park are potential provisioning services that can be seen from foodstuffs such as fruit plants, medicines, vegetables, and forestry plants. Then regulating services that have the function of maintaining air quality, cultural services which are non-material benefits as a place of recreation, and the existence of supporting services (supporting services).Keywords: Environmental Services, KEHATI Park Sekadau, Millenium Ecosystem Assesment 
Co-Authors Emi Roslinda Siti Masitoh Kartikawati