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All Journal ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Akuntansi Kontemporer
Stefani Lily Indarto
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Karakteristik Perusahaan Dan Komite Audit dalam Pemilihan Kantor Akuntan Publik: Pemilihan Kantor Akuntan Publik Stefani Lily Indarto
ARBITRASE: Journal of Economics and Accounting Vol. 4 No. 2 (2023): November 2023
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v4i2.1048

Abstract

Companies have several important considerations when determining which public accounting firm (KAP) will audit their financial statements. The company definitely wants to ensure that the KAP chosen has a good reputation and is credible, thus providing confidence that the audit will be carried out with professionalism and integrity. With the experience and expertise of the KAP, it is expected that the KAP will have an in-depth understanding of industry conditions and applicable accounting requirements, and can provide added value in auditing financial statements. This study aims to determine the factors that influence the company in the selection of KAP Big Four and Non Big Four. The population used in this research is all companies going public on the IDX in 2020-2022. The sample selection was carried out using purposive sampling, and 2,040 data were collected. By using multiple logistic regression, the results show that total assets turnover, company complexity, and the diversity of audit committee members affect the likelihood of a company choosing the Big Four KAP. On the other hand, the company's growth has no effect on the possibility that the company will choose the Big Four KAP.
SOCIAL ANTICIPATION REDUCES PAST FRAUD'S EFFECT ON WHISTLEBLOWING INTENTIONS Endah, Sih Mirmaning Damar; Stephana Dyah Ayu Ratnaningsih; Stefani Lily Indarto
Jurnal Akuntansi Kontemporer Vol. 17 No. 3 (2025): Jurnal Akuntansi Kontemporer
Publisher : Widya Mandala Surabaya Catholic University

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Abstract

Research Purposes A new model related to the influence of prior cheating experience on one's intention to whistleblowing by using anticipatory socialization and attitude as intervening and moderating variables, that can reduce the negative impact of previous cheating on whistleblowing intention. Research Method This study aims to determine how to reduce the influence of prior cheating experience on a person's whistleblowing intention by adding the role of anticipatory socialization as a moderating variable and attitude as an intervening variable. Survey method used with 703 accounting students in Semarang, Indonesia as sample. Testing was carried out using the Path Analysis Model. Research Results and Findings The result indicates that prior cheating experience, attitude, and social anticipation affect a person's intention to whistleblowing. Anticipatory socialization, as a moderating variable, and attitude, as an intervening variable, lower the intention to whistleblowing. Higher education leaders should provide characteristics of accountant professionals as a fundamental material to increase students’ socialization anticipation. Norm clarity is expected to increase a person's social anticipation. Therefore, company’s ethical standards or codes of conduct that support whistleblowing is needed.
Co-Authors Endah, Sih Mirmaning Damar Stephana Dyah Ayu Ratnaningsih