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Vita Fitria Sari

Program Studi Akuntansi Fakultas Ekonomi UNP

Author-ID : 2726758

Economics, Econometrics & Finance

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Pengaruh Profitabilitas, Ukuran Perusahaan, dan Reputasi Kantor Akuntan Publik Terhadap Audit Delay (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2011-2013) Ira Wahyu Putri; Vita Fitria Sari
Wahana Riset Akuntansi Vol 2, No 2 (2014)
Publisher : Universitas Negeri Padang

This study aimed to get empirical evidence about the affect of profitability, firm size dan reputation of public accountant office to audit delay in manufacturing company listed in Indonesian Stock Exchange 2011-2013. Audit delay measured by calculating the span time between closing date financial statement and the date contained in audited financial statement. By using secondary data and purposive sampling method, there were 48 companies participated in this research. Data were analized by panel regression analysis. This study showed that only firm size significantly negative to audit delay, while profitability and reputation of public accountant office didn’t affect to audit delay. Keyword: profitability, firm size, reputation of public account office, audit delay, manufacturing company

Pengaruh Orientasi Idealisme, Relativisme, Tingkat Pengetahuan Akuntansi, Dan Gender Terhadap Persepsi Mahasiswa Akuntansi Tentang Krisis Etika Akuntan Profesional (Studi Empiris Mahasiswa Akuntansi Perguruan Tinggi di kota Padang) Mella Fitria; Vita Fitria Sari
Wahana Riset Akuntansi Vol 2, No 1 (2014)
Publisher : Universitas Negeri Padang

Since some financial affairs exposed which involved accountants as important element, ethical crisis of professional accountants become one of major issue in accounting. This research is aimed to get empirical evidence about the effect of orientation of idealism, relativism, level of accounting knowledge and gender to the perception of accounting students about ethical crisis of professional accountants. By using primary data obtained from questionnaire which participated by 128 accounting students from 4 colleges in Padang city and used multiple regression analysis, showed that (1) orientation of idealism has negative significant effect on the perception of accounting students about ethical crisis of professional accountants (2) relativism has positive significant effect on the perception of accounting students about ethical crisis of professional accountants (3) the level of accounting knowledge has no significant effect on the perception of accounting students about ethical crisis of professional accountants (4) female accounting students tend to be assertive about ethical crisis of professional accountants Keywords : idealism, relativism, accounting knowledge, gender, ethical crisis, professional accountant

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