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Rommel Togatorop
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Economics, Econometrics & Finance

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Kerangka Kerja Untuk Menganalisis Praktik Akuntan Publik Sebagai Institusi Sosial Rommel Togatorop; Rimi Gusliana Mais
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 1 (2024): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i1.3487

Abstract

Accountant is regarded as one of the highly significant fields of discipline in contemporary societies. In recognizing its contributions to the larger society, this paper developed a framework to determine if public accountancy practice has become an institution, being a sector of society. In the sociological perspective, accounting can be aligned with other social institutions as it is perceived to make significant contributions to the long-term well-being of society. At the conceptual level, accounting still generates changes and debates among accounting experts and researchers. The emerging and prevailing accounting practices sometimes lead to diverse interpretations. The paper concludes that the state of condition, roles, and contributions of the public accountancy firms be documented through a scientific research that could be a source of knowledge and a basis for innovation in the profession and organizational growth of the individual auditing firms. Results can also be used in setting technical standards and regulatory pronouncements.
Faktor-Faktor yang Mempengaruhi Kualitas Laba - Sebuah Studi Literatur Carmel Meiden; Rommel Togatorop
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 1 (2024): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i1.3498

Abstract

This research examines the influence of of audit quality, good corporate governance (GCG), company size, profitability, leverage, financial distress, the effectiveness of the board of commissioners and audit committee, debt policy, ownership structure, and corporate social responsibility (CSR) on earnings quality. It focuses on elements that can affect earnings quality. This literature review summarizes the findings of previous research, exploring the relationships between these factors and earnings quality. This study was conducted by reviewing 13 previous studies related to earnings management and concluding the findings of these studies. Articles reviewed are from within and outside Indonesia with publication time span of 2022-2023. The results are expected to provide insights into the impact on transparency and honesty in financial reporting, with potential implications for regulatory policies and business practices. This study highlights the importance of mitigating earnings quality.
Faktor-Faktor Yang Mempengaruhi Kualitas Laba Sebuah Studi Kajian Literatur Rommel Togatorop; Carmel Meiden
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2539

Abstract

This research examines the influence audit quality in the context of audit practice. Audit quality plays a crucial role in ensuring the reliability of financial information presented by business entities. Therefore, a profound understanding of the factors influencing audit quality, including auditor competence, time and cost pressure, professional ethical standards, internal supervision and review, as well as regulations and standards, is essential for practitioners, regulators, and relevant stakeholders. This literature study summarizes previous research findings and explores the relationship between these factors and audit quality. The study was conducted by reviewing 13 previous studies related to audit quality, with articles from both within and outside Indonesia published between 2020 and 2023. The results are expected to provide insights into the impact of these factors on transparency and honesty in audited financial reporting, with potential implications for regulatory policies and business practices. The study highlights the importance of mitigating audit quality.
The Influence Of Professional Ethics, Professional Skepticism, And Auditor Competence On Auditor Quality Moderated By Auditor Experience Rommel Togatorop
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.4586

Abstract

This study aims to analyze the influence of Profesional ethics, Profesional skepticism, and auditor competence on auditor quality with auditor experience as a moderating variable. Auditor quality is seen as an important indicator in measuring the quality of audits that provide trustworthy integrity of financial report information. This research uses questionnaire data from auditors in DKI Jakarta, during the period of the writing. The Partial Least Squares (PLS) analysis method is used to test the relationships between the variables under study. The results of this research are expected to provide valuable insights into how Profesional ethics, Profesional skepticism, and auditor competence influence auditor quality, as well as how auditor experience can moderate the relationships between these variables. The implications of this research are expected to assist management decision-making in determining the Public Accounting Firm to carry out audit assignments so that the resulting audited financial reports can be trusted for their integrity.
Co-Authors CARMEL MEIDEN Rimi Gusliana Mais