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All Journal Jurnal ULTIMA Accounting Jurnal Akuntansi Bisnis Behavioral Accounting Journal Jurnal Ekonomi, Bisnis, dan Humaniora
Wiwi Idawati
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Humanities Economics, Econometrics & Finance Social Sciences

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Journal : Behavioral Accounting Journal

 1 
ASPEK-ASPEK INDIVIDUAL TERHADAP PERTIMBANGAN PROFESIONAL AUDITOR Wiwi Idawati
Behavioral Accounting Journal Vol 4 No 2 (2021): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (385.466 KB) | DOI: 10.33005/baj.v4i2.136

Abstract

The goal of this research was to determine “the effect of work experience and gender on audit judgement either partially or simultaneously”. This research is using “a causal-comparative and collection of data by distributing questionnaires to 101 auditors in 30 public accounting firm in Jakarta registered in 2013, with a minimum level position as a senior auditor to partner”. Tests conducted are “validity and realibility, classical assumption and hypothesis testing with multiple linear regression method”. This research was processed through the IBM SPSS 22 with research results showing that “simultaneously work experience and gender significantly affect audit judgement while partial, work experience is significant influence but gender is not significantly affect audit judgement”. For the Accountant Public Office should be open to the research, respondents should be more serious for reading the questions in the questionnaire and come to more training and seminars. For further research, we recommend adding another independent variable and the measurement of gender, should get the number of respondents men and women in equal numbers, so that the results obtained is presented facts on the ground.
ASPEK – ASPEK INDIVIDUAL TERHADAP PERTIMBANGAN PROFESIONAL AUDITOR Wiwi Idawati
BAJ: Behavioral Accounting Journal Vol. 4 No. 2 (2021): July-December 2021
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v4i2.136

Abstract

This research is a quantitative study that aims to find out the influence of auditor experience and gender on the auditor's professional considerations. This study used auditors working at the Public Accounting Firm in the DKI Jakarta area as samples. Sampling using random sampling methods with a sample number of 101 auditors worked at 30 Public Accounting Firms in the DKI Jakarta area. Hypothesis testing in this study used multiple linear regression analysis using the SPSS version 23 program with a significance level of 0.05%. The results of the test showed that (1) there was a significant influence on the auditor's work experience on the auditor's professional considerations, (2) there was no gender influence on the auditor's professional considerations
ANALISIS EMPIRIS FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT DENGAN ETIKA PROFESI SEBAGAI VARIABEL MODERASI Wiwi Idawati; Shella Rachma Putri
BAJ: Behavioral Accounting Journal Vol. 3 No. 2 (2020): July-December 2020
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v3i2.104

Abstract

The purpose of this research is to examine the influence of work experience and audit fees and professional ethics as moderating variables on audit quality. This research is important to do again because of the inconsistency of the results of previous research and the increasing demands of users of financial reports for quality audit reports. Sampling was conducted using simple random sampling method with a sample size of 50 auditors from 17 public accounting firms in South Jakarta. The collection method uses a questionnaire method that is distributed to respondents. The data analysis technique of this research is using multiple regression analysis and moderation regression analysis. The results showed that work experience had an effect on audit quality while audit fees had no effect on audit quality. Professional ethics do not moderate work experience on audit quality, but professional ethics do moderate and weaken audit fees on audit quality. Work experience and audit fees simultaneously affect audit quality.
ANALISIS PENDETEKSIAN KECURANGAN PADA LAPORAN KEUANGAN Wiwi Idawati
BAJ: Behavioral Accounting Journal Vol. 3 No. 1 (2020): January-June 2020
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v3i1.60

Abstract

The accounting profession is often associated with cases of financial statement fraud. The purpose of this study is to examine the effect of professional ethics, auditor experience, auditor professional skepticism on the detection of auditor fraud. The research method uses associative surveys with quantitative data and Likert scale. The research subjects used auditors from the Public Accounting Firm (KAP) in the Central Jakarta and South Jakarta areas as the population using the simple random sampling method. Unit samples were obtained by 92 respondents from 30 KAP. The analysis technique uses multiple linear regression with SPSS 22. The results of the study prove that professional ethics, auditor experience, and skepticism from auditor professionals have a large impact in detecting fraud in the preparation of financial statements. Future studies can increase the number of samples and add other independent variables that have an effect on the auditor when he sees manipulation in the financial statements.
Co-Authors Ayunda Novita Hanifah Fandi Wisudarwanto Feriadi Feriadi, Feriadi Novia Hoyirun Nisa Shella Rachma Putri