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All Journal PROSIDING SEMINAR NASIONAL CENDEKIAWAN El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Mega Rosdiana
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Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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PENGARUH PENGALAMAN AUDITOR, TEKANAN KETAATAN DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGEMENT Agus Sumanto; Mega Rosdiana
PROSIDING SEMINAR NASIONAL CENDEKIAWAN PROSIDING SEMINAR NASIONAL CENDEKIAWAN 2019 BUKU II
Publisher : Lembaga Penelitian Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/semnas.v0i0.5876

Abstract

Adanya beberapa kasus kegagalan audit yang dapat menimbulkan krisis kepercayaan masyarakat mengenai ketidakmampuan profesi akuntan publik dalam mengaudit laporan keuangan.. Untuk menghindari adanya kegagalan audit maka Judgement yang tepat dari auditor sangatlah diperlukan.Karena itu pada saat melakukan pemeriksaan, auditor dituntut untuk melakukan pemeriksaan sebaik-baiknya yang membutuhkan audit judgement. Penelitian ini bertujuan untuk menganalisis pengaruh pengalaman auditor, tekanan ketaatan, dan kompleksitas tugas terhadap audit judgement.  Populasi dalam penelitian merupakan semua auditor yang yang masih aktif bekerja di Kantor Akuntan Publik (KAP) di Wilayah Surabaya. Jenis penelitian ini adalah penelitian kuantitatif. Penelitian menggunakan  data primer berupa kuisioner yang disebarkan kepada responden secara langsung. Teknik pengambilan sampel menggunakan purposive sampling.. Hasilnya pengalaman audit tidak berpengaruh terhadap audit judgement, sedangkan tekanan ketaatan dan kompleksitas tugas berpengaruh terhadap audit judgement.
Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi dan Sosialisasi SAK EMKM terhadap Penyusunan Laporan Keuangan UMKM Berdasarkan SAK EMKM Salsabila Rohmatus Zahroh; Mega Rosdiana
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i5.1581

Abstract

This research was conducted to determine the influence of education level, understanding of accounting and socialization of SAK EMKM on the preparation of SAK EMKM-based MSME financial reports. The data used in this research is primary data collected through distributing questionnaires with Likert scale measurement techniques. This research was conducted in Sawahan District. The population in this research is all MSMEs in Sawahan Regency, totaling 138 MSME actors. The sample was selected using a purposive sampling technique and calculated using the Slovin formula so that the total sample was 58 MSME actors. Data analysis techniques consist of descriptive statistical tests, data quality tests, classical assumption tests, multiple linear regression tests and hypothesis tests with the help of IBM SPSS Statistics 25. The results of the research show that each variable of education level, understanding of accounting and socialization of SAK EMKM has a positive effect towards the preparation of SAK-EMKM based MSME financial reports. This can be interpreted as meaning that all the variables used can influence MSME actors in preparing financial reports based on SAK-EMKM
Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi dan Sosialisasi SAK EMKM terhadap Penyusunan Laporan Keuangan UMKM Berdasarkan SAK EMKM Salsabila Rohmatus Zahroh; Mega Rosdiana
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i5.1581

Abstract

This research was conducted to determine the influence of education level, understanding of accounting and socialization of SAK EMKM on the preparation of SAK EMKM-based MSME financial reports. The data used in this research is primary data collected through distributing questionnaires with Likert scale measurement techniques. This research was conducted in Sawahan District. The population in this research is all MSMEs in Sawahan Regency, totaling 138 MSME actors. The sample was selected using a purposive sampling technique and calculated using the Slovin formula so that the total sample was 58 MSME actors. Data analysis techniques consist of descriptive statistical tests, data quality tests, classical assumption tests, multiple linear regression tests and hypothesis tests with the help of IBM SPSS Statistics 25. The results of the research show that each variable of education level, understanding of accounting and socialization of SAK EMKM has a positive effect towards the preparation of SAK-EMKM based MSME financial reports. This can be interpreted as meaning that all the variables used can influence MSME actors in preparing financial reports based on SAK-EMKM
Co-Authors Agus Sumanto Salsabila Rohmatus Zahroh