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All Journal Jurnal Akuntansi Multiparadigma Journal of Development Research JIA (Jurnal Ilmiah Akuntansi) Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Accounting Profession Journal (APAJI) Jurnal Buana Akuntansi Paulus Journal of Accounting (PJA) Jurnal Impresi Indonesia ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Journal of Artificial Intelligence and Digital Business MDP Student Conference Blantika : Multidisciplinary Journal SENMEA Journal of Marketing Management and Innovative Business Review
Natalia Paranoan
Universitas Kristen Indonesia Paulus
Religion Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Journal : Jurnal Akuntansi Multiparadigma

 1 
PENGARUH GENDER DAN PENGALAMAN AUDIT TERHADAP AUDIT JUDGMENT Pasanda, Erna; Paranoan, Natalia
Jurnal Akuntansi Multiparadigma Vol 4, No 3 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (588.562 KB)

Abstract

Abstract. The Effect of Gender and Audit Experience on Audit Judgment. This study aims to examine the influence of gender and audit experience toward audit judgment and to examine gender and audit experience towards audit judgment when moderated by client credibility. The research was conducted on auditors who worked on KAP in Makassar South Sulawesi using survey. Sampling technique in this study was random sampling based on judgment. Data collected and then analyzed by employing regression method and Moderated Regression Analysis (MRA). The result indicates that gender does not significantly influence audit  judgment  while  audit  experience significantly  influences  audit  judgment. Client  credibility  does  not  moderate  the  influence  of  gender  and  audit  experience  on the audit judgment.Abstrak: Pengaruh Gender dan Pengalaman Audit terhadap Audit Judgment. Penelitian ini bertujuan menelaah pengaruh gender dan pengalaman audit terhadap audit judgment serta pengaruh  gender dan pengalaman audit terhadap audit judgment yang dimoderasi oleh kredibilitas klien. Penelitian ini dilakukan pada auditor yang bekerja pada KAP di Makassar Propinsi Sulawesi Selatan dengan menggunakan survey. Teknik pengambilan sampel dalam penelitian ini adalah random sampling berdasarkan pertimbangan (judgment). Data yang terkumpul dianalisis dengan menggunakan Regresi dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa gender tidak berpengaruh secara signifikan sedangkan pengalaman audit berpengaruh secara signifikan terhadap audit  judgment.  Kredibilitas klien tidak memoderasi pengaruh gender dan pengalaman audit terhadap audit judgment.
GOING CONCERN DALAM METAFORA ONDEL-ONDEL Chalarce Totanan; Natalia Paranoan
Jurnal Akuntansi Multiparadigma Vol 9, No 1 (2018): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (540.935 KB) | DOI: 10.18202/jamal.2018.04.9006

Abstract

Abstrak: Going Concern dalam Metafora Ondel-Ondel. Artikel ini berusaha mengungkap bahwa konsep going concern berlaku tidak hanya bagi perusahaan tetapi juga dalam budaya (dalam hal ini ondel-ondel dalam budaya Betawi). Metode yang digunakan adalah analisis semiotika terhadap ondel-ondel sebagai simbol keberlanjutan masyarakat Betawi. Hasil analisis menunjukkan bahwa ondel-ondel merupakan simbol dari “seniman jalanan.” Hal ini merupakan akibat logis dari perubahan sosial, teknologi, dan perspektif baru budaya modern. Meskipun demikian, simbol tersebut tetap disosialisasikan secara turun-temurun supaya tetap going concern dalam jangka panjang.Abstract: Going Concern in Ondel-Ondel Metaphor. This article seeks to reveal that the concept of going concern applies not only to companies but also to cultures (in this case ondel-ondel in Betawi culture). The method used is semiotic analysis of ondel-ondel as a symbol of sustainability in Betawi society. The results show that ondel-ondel is a symbol of "street artists." This is the logical consequence of new social, technological, and cultural changes in modern culture. Nevertheless, the symbols are still socialized in order to keep going concern in the long run.
PENGARUH GENDER DAN PENGALAMAN AUDIT TERHADAP AUDIT JUDGMENT Erna Pasanda; Natalia Paranoan
Jurnal Akuntansi Multiparadigma Vol 4, No 3 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (588.562 KB) | DOI: 10.18202/jamal.2013.12.7207

Abstract

Abstract. The Effect of Gender and Audit Experience on Audit Judgment. This study aims to examine the influence of gender and audit experience toward audit judgment and to examine gender and audit experience towards audit judgment when moderated by client credibility. The research was conducted on auditors who worked on KAP in Makassar South Sulawesi using survey. Sampling technique in this study was random sampling based on judgment. Data collected and then analyzed by employing regression method and Moderated Regression Analysis (MRA). The result indicates that gender does not significantly influence audit  judgment  while  audit  experience significantly  influences  audit  judgment. Client  credibility  does  not  moderate  the  influence  of  gender  and  audit  experience  on the audit judgment.Abstrak: Pengaruh Gender dan Pengalaman Audit terhadap Audit Judgment. Penelitian ini bertujuan menelaah pengaruh gender dan pengalaman audit terhadap audit judgment serta pengaruh  gender dan pengalaman audit terhadap audit judgment yang dimoderasi oleh kredibilitas klien. Penelitian ini dilakukan pada auditor yang bekerja pada KAP di Makassar Propinsi Sulawesi Selatan dengan menggunakan survey. Teknik pengambilan sampel dalam penelitian ini adalah random sampling berdasarkan pertimbangan (judgment). Data yang terkumpul dianalisis dengan menggunakan Regresi dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa gender tidak berpengaruh secara signifikan sedangkan pengalaman audit berpengaruh secara signifikan terhadap audit  judgment.  Kredibilitas klien tidak memoderasi pengaruh gender dan pengalaman audit terhadap audit judgment.
Co-Authors Afian Dezi Sanda Sipi Agustinus Amson Padolo Anggraini, Dea Pricilia Anggun, Victoria Anthon Paranoan Aprianus Baharuddin Bandhaso, Mira Labi Beatrix Putri Danduru Beloan, Bertha Bertha Beloan Bonai, Amawi Mose Arens Bungin Bunga Allo Carolus Askikarno Palalangan Cathalina, Chintya Clint William Johanes Ferdinandus Daud, Maiercherinra Erna Pasanda Frely Gunadi, Hendrik Ineltasya Kema, Febrini Kezia Angriani Nura Londongallo, Megawaty Mira Labi Bandhaso Naomi Patiung Nur Eny Padolo, Amson Paranoan, Anthon Pasae, Yoel Pasepang, Chelin Priskilia Pasule, Yandry Payuk, Ratna Petrus Mana Puput T, Astuti Rada Raturayawan Revilina, Feby Sakaor, Diva Srani Sambara, Ratu Sanda Sipi, Afian Dezi Sarah Selvi Yanti Patintingan Sipi, Afian Dezi Sanda Sita Yubelina Sabandar Sriningsi Tandirerung, Christina Jeane Tandungan, Edmondus Sadesto Toratu, Xenia Vincensia Totanan, Chalarce Trisnanto, Trisnanto Videlia Timang Wage Marcos Malima Wospakrik, Sartje Yermia William Yulinda Bunga Ranteallo Yusriani Viviansri