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All Journal Golden Ratio of Auditing Research PEDAMAS (Pengabdian Kepada Masyarakat)
Surya, Farhan
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Humanities Economics, Econometrics & Finance Education Energy Engineering Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

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Professional Ethics of Auditors and Its Impact on Audit Quality Surya, Farhan; Pramudita, Adela; Wijaya, Dini; Permadi, Dodo; Putra, 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.v1i2.368

Abstract

This study investigates the professional ethics of auditors and its impact on audit quality. A qualitative literature review methodology was employed to synthesize findings from existing studies. The analysis revealed a nuanced relationship between auditors' ethical conduct and audit quality, with some studies indicating a positive association, while others presenting conflicting or inconclusive results. Factors such as organizational culture, ethical training, regulatory mechanisms, and client characteristics were identified as influential determinants of auditors' ethical behavior and audit quality outcomes. Theoretical implications suggest the need for further development to comprehensively understand the determinants and consequences of auditor ethics. Managerial implications highlight the importance of fostering a positive ethical culture, investing in ethical training programs, strengthening regulatory oversight, and prioritizing clients with strong ethical commitments. This study contributes to the ongoing discourse on enhancing the effectiveness of auditing practices and regulatory mechanisms in safeguarding investor interests and maintaining confidence in financial markets.
EDUKASI UNTUK PASANGAN DAN PASIEN TENTANG PROGRAM REHABILITASI SEXUAL PASCA-STROKE Rinawati Kasrin; Surya, Farhan; Impian, Rara Raih; Nabila , Amanda
PEDAMAS (PENGABDIAN KEPADA MASYARAKAT) Vol. 3 No. 01 (2025): JANUARI 2025
Publisher : MEDIA INOVASI PENDIDIKAN DAN PUBLIKASI

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Abstract

Stroke adalah salah satu penyebab utama disabilitas di seluruh dunia yang berdampak signifikan pada berbagai aspek kehidupan pasien, termasuk kesehatan seksual. Setelah mengalami stroke, banyak pasien menghadapi perubahan fisik, psikologis, dan emosional yang dapat memengaruhi fungsi seksual mereka. Perubahan ini dapat mencakup kelemahan otot, kelumpuhan, gangguan komunikasi, serta efek psikologis seperti kecemasan, depresi, atau penurunan harga diri. Pasien pasca-stroke cenderung mengalami beberapa jenis disfungsi akibat insiden tersebut, misalnya kurangnya koordinasi, kelumpuhan, persepsi visual, afasia, defisit sensorik antara lain masalah termasuk impotensi. Kesehatan seksual sering kali diabaikan dalam rehabilitasi pasca-stroke baik oleh pasien, keluarga, maupun tenaga medis. Padahal hubungan seksual yang sehat merupakan bagian penting dari kualitas hidup pasien dan pasangan mereka. Banyak pasien merasa malu atau canggung untuk membicarakan masalah ini, sementara keluarga atau pengasuh mungkin tidak memiliki pengetahuan atau keterampilan untuk membantu. Salah satunya faktor budaya yang dimana pasien cenderung pasif tidak bertanya dan petugas juga sungkan menanyakan masalah seks sebagai aktivitas seksual dalam kehidupan sehari-hari. Tujuan dari kegiatan pengabdian ini adalah untuk memberikan pengetahuan dan keterampilan tentang rehabilitasi sexual pasca-stroke pada pasangan dan pasien yang sedang di rawat di ruangan Ambun Suri Lantai 3 RSAM Bukittinggi, Sumatera Barat. metode kegiatan diberikan dalam bentuk penyuluhan edukasi dan tanya jawab langsung kepada pasien atau keluarga pasien yang merawat di rumah sakit tentang program rehabilitasi sexual pasca-stroke. Secara umum Hasil yang didapatkan dalam kegiatan pengabmas pada bulan November tahun 2024 yaitu adanya peningkatan pengetahuan dan keterampilan pasien dan keluarga dalam melaksanakan program rehabilitasi sexual pasca-stroke dirumah.
Professional Ethics of Auditors and Its Impact on Audit Quality Surya, Farhan; Pramudita, Adela; Wijaya, Dini; Permadi, Dodo; Putra, 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.v1i2.368

Abstract

This study investigates the professional ethics of auditors and its impact on audit quality. A qualitative literature review methodology was employed to synthesize findings from existing studies. The analysis revealed a nuanced relationship between auditors' ethical conduct and audit quality, with some studies indicating a positive association, while others presenting conflicting or inconclusive results. Factors such as organizational culture, ethical training, regulatory mechanisms, and client characteristics were identified as influential determinants of auditors' ethical behavior and audit quality outcomes. Theoretical implications suggest the need for further development to comprehensively understand the determinants and consequences of auditor ethics. Managerial implications highlight the importance of fostering a positive ethical culture, investing in ethical training programs, strengthening regulatory oversight, and prioritizing clients with strong ethical commitments. This study contributes to the ongoing discourse on enhancing the effectiveness of auditing practices and regulatory mechanisms in safeguarding investor interests and maintaining confidence in financial markets.
Co-Authors Eka Putra Impian, Rara Raih Nabila , Amanda Permadi, Dodo Pramudita, Adela Rinawati Kasrin Wijaya, Dini