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All Journal Jurnal Applied Research in Management and Business KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Istiningrum, RR Farida
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Economics, Econometrics & Finance Social Sciences

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ANALISIS DUE PROFESSIONAL CARE, TIME BUDGET PRESSURE DAN SPESIALISASI AUDITOR TERHADAP KINERJA AUDITOR Kristianto, Giovanny; Istiningrum, RR Farida
Applied Research in Management and Business Vol. 4 No. 1 (2024): Juni 2024
Publisher : Fakultas Ekonomi, Bisnis dan Humaniora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53416/arimbi.v4i1.256

Abstract

This study aims to determine the influence from within the auditor and also from outside the auditor. Basically, auditors in their work need financial reports that have been prepared by their clients. In working, auditors need to adhere to principles that are adjusted to the code of ethics of the public accountant profession so as not to violate existing rules in order to provide maximum performance. The basis for examining financial reports is financial accounting standards. There are factors that can influence the work of an auditor, namely due professional care, time budget pressure and auditor specialization. This study took respondents from public accounting firms in Semarang City. Testing was carried out using multiple linear regression analysis with preliminary testing such as classical assumption tests and data quality tests. Partial testing provides results that due professional care and time budget pressure have a strong influence on the performance of an auditor but have no influence from the auditor's specialization factor.
Sosialisasi Dampak Profesi Akuntansi pada Era Digital 5.0 Giovanny Kristianto; Yuliarti, Lusi; Istiningrum, RR Farida
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 4 No. 2 (2024): Juni : Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v4i2.3666

Abstract

The Digital Era 5.0 brings significant changes in various aspects of life, including the accounting profession. Advanced technologies such as artificial intelligence (AI), blockchain, and big data analytics are changing the way accountants work. The community service activities carried out at SMK Swagaya 2 Purwokerto aim so that when they graduate from SMK they can take higher education to get a better job in the future. The challenge for accountants in the future is that if they do not follow technological changes, they will be replaced by computers, so that the job market will be increasingly difficult. In this community service, based on research conducted by previous researchers, it shows that digital technology offers significant opportunities and challenges for accountants, and proper socialization is very important to maximize the benefits of this technology. The enthusiasm of the participants can show that there is motivation in each of them to want to progress and develop and will not go hand in hand with the increasingly developing 5.0 technology.
Co-Authors Giovanny Kristianto Kristianto, Giovanny Yuliarti, Lusi