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Zulfikar Ismail
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THE EFFECT OF PUBLIC ACCOUNTANT REGULATIONS AND ETHICS CODE OF PUBLIC ACCOUNTANT PROFESSION TO ACCEPTANCE AN AUDIT ENGAGEMENT (Case study on KAP in East Java ) Chrisandi Trilaksono; Zulfikar Ismail
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 1: Semester Ganjil 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study was conducted to determine the effect of Public Accountant Regulations and Ethics Code of Public Accountant Profession to acceptance an audit engagement on KAP in East Java. Data analysis method used is multiple linear regression with the F - test and t - test. The results of this study concluded that the  Public Accountant Regulations  and  Ethics Code of Public Accountant Profession  have a simultaneous effect on  accepatance an audit engagement. The results of the coefficient of determination (R2) indicates that the value of Adjusted R Square is 54,1 %, which means that 54,1 % acceptance of an audit engagement is influenced by the Public Accounting Regulations and Ethics Code of Public Accountant Profession, while the remaining 45,9 % influenced by other factors.  Keywords :  Public Accounting Firm, Public Accountant Regulations, Ethics Code Public Accountant Profession, Acceptance an audit engagement.
PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR DALAM TAHAPAN PENYELESAIAN AUDIT ATAS LAPORAN KEUANGAN “Studi Kasus Pada Kantor Akuntan Publik Kota Malang” Ni Wayan Indah Suwarningsih; Zulfikar Ismail
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The research aimed at  testing whether the competence and independence of auditor influences  the audit solution stage to the financial report. The research data were obtained through questionnaires. The research obtained responses of 33 from senior auditors, managers and partners from 6 Public Accountant Offices in the Malang City. The independent variables in the research  were competence and independence, while the dependent variable was the audit completion. The research was analyzed by using multiple regression analysis as analysis model. Based on the research results, it can be concluded that partially and simultaneously the competence and independence influence to the audit completion. The results showed that to improve the audit completion influenced by two variables, competence and independence. Competent auditors have many experiences and sufficient trainings that influence the audit completion, auditors are said as independent if they are not influenced by pressures and the long term relation with the client.     Keywords: : auditor competence, auditor independence, and audit completion
Co-Authors Chrisandi Trilaksono Ni Wayan Indah Suwarningsih