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All Journal Humantech : Jurnal Ilmiah Multidisiplin Indonesia Golden Ratio of Auditing Research
Permata, Dita
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Religion Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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The Influence of Government Regulations on Auditing Practices: A Qualitative Research Santoso, Ferdi; Wijaya, Anggi; Pramudita, Cindy; Permata, Dita; Suryani, Eka
Golden Ratio of Auditing Research Vol. 1 No. 2 (2021): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v1i2.366

Abstract

This qualitative research investigates the influence of government regulations on auditing practices, aiming to provide insights into how regulatory frameworks shape audit methodologies and impact audit quality. The study employs semi-structured interviews, document analysis, and participant observation to gather data from key stakeholders in the auditing profession. Thematic analysis is used to analyze the qualitative data, revealing the complex interplay between regulatory compliance, audit methodologies, and audit quality. The findings indicate that auditors adapt their procedures and practices to meet regulatory requirements while maintaining audit efficiency and effectiveness. Regulatory compliance serves as a cornerstone of audit practice, influencing the allocation of resources and the adoption of risk-based audit methodologies. Moreover, the study explores the impact of regulatory reforms, such as the Sarbanes-Oxley Act of 2002, on audit quality and financial reporting integrity. While some participants perceive regulatory reforms positively, others express concerns about the regulatory burden and unintended consequences of compliance. Document analysis further underscores the mixed perceptions surrounding the effectiveness of regulatory oversight mechanisms in deterring audit failures and enhancing auditor accountability. Overall, the study contributes to a deeper understanding of the intricate relationship between government regulations and auditing practices, with implications for policymakers, regulators, audit practitioners, and other stakeholders striving to enhance the effectiveness of regulatory regimes and promote transparency and integrity in financial reporting.
TOTAL QUALITY MANAJEMEN DALAM PENDIDIKAN Nurhaepi, Debi; Permata, Dita; Mahmudah, Siti Idha; Utami, Yulistia Putri; Syarifuddin, Encep
Humantech : Jurnal Ilmiah Multidisiplin Indonesia Vol. 2 No. 7 (2023): Humantech : Jurnal Ilmiah Multidisiplin Indonesia
Publisher : Program Studi Akuntansi IKOPIN

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Total Quality Management (TQM) merupakan pendekatan manajemen yang telah banyak diadopsi di berbagai industri, termasuk pendidikan. Tujuan penelitian ini adalah untuk mengetahui bagaimana peran atau pentingnya Total Quality Management dalam dunia Pendidikan. Metode penelitian yang digunakan peneliti dalam jurnal ini adalah metode kepustakaan (library research). Hasil penelitian menunjukkan bahwa untuk dapat meningkatkam mutu pendidikan melalui pendekatan Total Quality manajement sangat penting sekali lembaga pendidikan mengetahui terlebih dahulu mengenai konsep Total Quality Management, prinsip Total Quality Management, Penerapan prinsip Total Quality Management Dalam Pendidikan, dan kepemimpinan dalam manajemen mutu.
The Influence of Government Regulations on Auditing Practices: A Qualitative Research Santoso, Ferdi; Wijaya, Anggi; Pramudita, Cindy; Permata, Dita; Suryani, Eka
Golden Ratio of Auditing Research Vol. 1 No. 2 (2021): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v1i2.366

Abstract

This qualitative research investigates the influence of government regulations on auditing practices, aiming to provide insights into how regulatory frameworks shape audit methodologies and impact audit quality. The study employs semi-structured interviews, document analysis, and participant observation to gather data from key stakeholders in the auditing profession. Thematic analysis is used to analyze the qualitative data, revealing the complex interplay between regulatory compliance, audit methodologies, and audit quality. The findings indicate that auditors adapt their procedures and practices to meet regulatory requirements while maintaining audit efficiency and effectiveness. Regulatory compliance serves as a cornerstone of audit practice, influencing the allocation of resources and the adoption of risk-based audit methodologies. Moreover, the study explores the impact of regulatory reforms, such as the Sarbanes-Oxley Act of 2002, on audit quality and financial reporting integrity. While some participants perceive regulatory reforms positively, others express concerns about the regulatory burden and unintended consequences of compliance. Document analysis further underscores the mixed perceptions surrounding the effectiveness of regulatory oversight mechanisms in deterring audit failures and enhancing auditor accountability. Overall, the study contributes to a deeper understanding of the intricate relationship between government regulations and auditing practices, with implications for policymakers, regulators, audit practitioners, and other stakeholders striving to enhance the effectiveness of regulatory regimes and promote transparency and integrity in financial reporting.
Co-Authors Mahmudah, Siti Idha Nurhaepi, Debi Pramudita, Cindy Santoso, Ferdi SURYANI, EKA Syarifuddin, Encep Utami, Yulistia Putri Wijaya, Anggi