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All Journal Journal of Business, Accounting and Finance
Adinegara, Ahmad Andy
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Economics, Econometrics & Finance

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The Effect Of The Implementation Of Professional Ethics And Competence On The Accuracy Of Giving Auditor Opinions (Empirical Study at Public Accountant Office (PAO) In Bandung) Rahman, Erpi; Adinegara, Ahmad Andy; Nurfajar, Reja
Journal of Business, Accounting and Finance Vol. 7 No. 2 (2025): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

Auditor is a profession of a person who has certain qualifications, where in the performance of his duties, the auditor is required to conduct an audit in accordance with the audit procedures performed. This study aims to determine and examine the effect of the implementation of professional ethics and competence on the accuracy of giving auditor opinions in the public accounting firm in Bandung. This study uses a quantitative approach because the symptoms of observations are converted into numbers that are analyzed using statistics. The population in this study were all auditors who worked at the Public Accounting Firm in Bandung using the purposive sampling method and amounted to 9 PAF. The data analysis technique used is multiple linear regression analysis. The results of this study show that the contribution of professional ethics and competence to the accuracy of the auditor's opinion is 77.5%. Furthermore, based on the results of hypothesis testing, it can be seen that the Sig. value of the Professional Ethics variable is 0.001 <0.05 and the t_count value is 3.470> 2.028. Thus, the professional ethics variable has a positive and significant effect on the accuracy of the auditor's opinion. Meanwhile, the Sig. value of the Competency variable is 0.005 <0.05 and the t_count is 2.976> 2.028. Thus, it can be concluded that the Competency variable has a positive and significant effect on the accuracy of auditor opinions. At the same time, professional ethics and competence have a positive and significant effect on the accuracy of the auditor's opinion.
Performance Analysis of the Accounting Information System on the Regional Owned Enterprise (BUMD) Tirta Medal Sumedang Adinegara, Ahmad Andy; Nurfajar, Reja; Cahyani, Cahyani; Nurazizah, Imas Yuni
Journal of Business, Accounting and Finance Vol. 7 No. 1 (2025): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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This study examines the performance of accounting information systems at BUMD Tirta Medal Sumedang. The research method used is qualitative-descriptive, with a focus on the collection of primary data through interviews and secondary data via literature reviews. The results of the research showed that the performance of the accounting information system at BUMD Tirta Medal Sumedang is already optimal; the information system of Situntas Accounting is considered to have met the needs based on the characteristics of the company; it is easy to understand and operate; and the quality of the financial information generated is timely, relevant, and accurate. The results of this research provide recommendations for the development of cash flow report features with direct methods, synchronization of recording of customer payments paid through bank transfer system on accounting system, digitization of records on fixed asset details and spread details of branch network BUMD Tirta Medal Sumedang, integration with other information systems such as the information system of the planning part, human resources information system, and customer service information system. The implementation of these measures is expected to improve the performance of accounting information systems as well as provide more accurate, relevant, and timely financial information to BUMD Tirta Medal Sumedang.
Co-Authors Cahyani Cahyani Nurazizah, Imas Yuni Nurfajar, Reja Rahman, Erpi