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PROFESSIONAL COMMITMENT AND AUDITOR EXPERIENCES ON AUDITORS’S BEHAVIOR IN AN AUDIT CONFLICT SITUATION AND IMPACT ON THE IMPLEMENTATION OF AUDITORS PROFESSION ETHICS Nurwulan, Liza Laila; Nissa Fasha, Nadya Cipta
The International Journal of Business Review (The Jobs Review) Vol 1, No 1 (2018): The International Journal of Business Review. June 2018
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v1i1.11875

Abstract

This study attempts to assess the impact of professional commitment, experience of the audit, the auditors behavior conflict and ethicts audit profession senior auditors on the auditors and colleagues who worked on the public accountant in Bandung. The research population auditors who worked on the public accountant in Bandung, a total of 24 samples Obtained by purposive sampling method. The research using analysis lane. The results of the testing of hypotheses shows that the commitment of professional and experience the audit for the application of auditors of ethical behavior, professional and audit experience the audit for the application of auditors ethical behavior of professionals through auditors the audit of conflict Obtained by the determination of the 73, 8%. Testing professional commitment and auditing experience is a significant relation. To Significantly Affect not commit professional auditors to conduct the audit of conflict. Experience of audit there are significant impact on the behavior of auditors auditing conflict. For testing of professional commitment, there are significant impact on the audit professional ethics. Experience of audit there are significant impact on the audit professional ethics. Behavior auditors and the audit there are significant impact on the application of professional ethics of auditors.
PELATIHAN UNTUK MENENTUKAN HARGA JUAL PRODUK PADA UMKM MELALUI APLIKASI BERBASIS ANDROID Budi Septiawan; Erik Syawal Alghifari; Endra Herdiansyah; Liza Laila Nurwulan; Ruslina Lisda
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 29, No 2 (2023): APRIL-JUNI
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jpkm.v29i2.43602

Abstract

Perkembangan teknologi berdampak kepada berbagai hal, salah satunya dalam dunia usaha dan juga pengelolaannya. Pengelolaan keuangan merupakan salah satu unsur yang vital dalam menjalankan bisnis, namun pengelolaan keuangan yang baik bukanlah tugas yang mudah bagi usaha mikro, kecil dan menengah (UMKM) di Indonesia. Sebagian besar UMKM mengelola keuangan mereka dengan cara tradisional yakni hanya mencatat pemasukan dan pengeluaran saja. Begitu juga penetapan harga jual produk yang tepat merupakan bagian dari manajemen keuangan pada sektor UMKM. Banyak UMKM yang tidak mengetahui faktor biaya yang terkait dengan usahanya dan merasa kesulitan ketika harus menentukan harga jual suatu produk. Tujuan sosialisasi dan pelatihan penggunaan aplikasi ini adalah agar para pelaku usaha dapat menentukan harga jual produknya dengan mudah dan sederhana. Pelatihan dalam penetapan harga jual produk dengan menggunakan aplikasi berbasis android ini, terbukti dapat meningkatkan pemahaman peserta dan juga keterampilannya untuk menentukan harga jual produk usahanya. Hasil pre-test dan post-test juga menunjukkan bahwa pelaku UMKM siap dengan perubahan dan tentunya ingin melakukan perubahan secara lebih digital dengan bantuan aplikasi berbasis adroid.
HOW DO REMOTE AUDIT AND CLIENT COMPANY SIZE AFFECT AUDIT FEES? Liza Laila Nurwulan; Helen Maulida
JRAK Vol 15 No 1 (2023): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v15i1.6596

Abstract

This research aims at determining the influence of remote audits and client company size on audit fees at public accounting firms in Pekanbaru. The sample used was Public Accounting Firm (KAP). Based on the results of the research conducted, it can be concluded that there was no relationship between the implementation of the remote audits with the client company size. The implementation of Remote Audits did not have a significant effect on audit fees at the Public Accounting Firm. Then, Client Company Size affected the audit fees at the Public Accounting Firm. While, Remote Audits and Client Company Size simultaneously affected audit fees at the Public Accounting Firm in Pekanbaru.
Pengaruh Kecerdasan Emosional, Kecerdasan Intelektual Dan Kecerdasan Spiritual Auditor Terhadap Kualitas Audit Panji Sentika; Liza Laila Nurwulan
Jurnal Riset Mahasiswa Vol 4 No 1 (2023): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Juni 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/brainy.v4i1.47

Abstract

This study aims to determine the magnitude of the influence of emotional intelligence, intellectual intelligence and spiritual intelligence on audit quality at 10 Public Accounting Firms in Bandung City registered with the Indonesian Institute of Certified Public Accountants (IAPI) emotional intelligence, intellectual intelligence and spiritual intelligence as independent variables, audit quality as the dependent variable. The research approach used in this research is descriptive analysis and verification using primary data. The sampling technique used is purposive sampling. From the established criteria, the number of samples taken is 53 auditors. Statistical analysis used in this research is validity test, reliability test, classical assumption test, multiple linear regression analysis, correlation coefficient, coefficient of determination, t test and f test. Based on the results of research conducted, it can be seen that there is a reciprocal relationship between emotional intelligence and intellectual intelligence of 69.3%, emotional intelligence with spiritual intelligence of 60.5% and intellectual intelligence with spiritual intelligence of 74.2% partially emotional intelligence has a significant effect on audit quality with a contribution of 30.1% intellectual intelligence has a significant effect on audit quality with a contribution of 27.1%. spiritual intelligence has a significant effect on audit quality with a contribution of 30.5% emotional intelligence, intellectual intelligence and spiritual intelligence have a positive effect simultaneously giving an influence of 87.7%. This shows that the better emotional intelligence, intellectual intelligence and spiritual intelligence, the higher the quality of the audit results.