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Ratih Andaningsih
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Pengaruh Kompetensi Dan Independensi Auditor Terhadap Kualitas Dan Kinerja External Auditor Pada Kantor Akuntan Publik Di Indonesia Sebagai Jasa Pelayanan Kepada Masyarakat Ratih Andaningsih
Jurnal Manajemen FE-UB Vol. 4 No. 2 (2016)
Publisher : Fakultas Ekonomi Universitas Borobudur

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The auditor’s quality control influences mental competency and independence of external auditor like public accountant with independence auditor’s respondence. The audit quality control is  a part of framework fenomena of external auditor in connections with incompetently and  it does not independently and uncollectible just for detections of fraud in financial statements. (Eunike,2007 in Christiawan,2002). In this research , (Otley theory , 1980), sentral issue are Empiris evidence, as follows auditor independence as intervening variable will be mediations influences competency mental attitude and auditor’s external of the auditor’s quality control. The research method use exsplanatory in connections with two variable or more than two variable, and one variable is follow by other variable effect (Cooper and Schindler ,2006:143), with quantitative approaching  method.The populations are external auditor which working in public accountant of Indonesia as follows Directory of Public accountant 2015 by IAPI.Sample of research  100 auditors  in  5 (Five)Public Accountant in Bekasi and Jakarta area. The result of research had Competency Mental and Independence of auditor influence significance of the auditor’s quality control and ethical code of Accountant.Key Words:  Competency , Independence, Mental attitude,Quality control, Ethical Code .
PENGARUH OPINI AUDIT TERHADAP GOOD PUBLIC GOVERNANCE DALAM MENJAMIN KELANGSUNGAN HIDUP PERUSAHAAN Ratih Andaningsih
Jurnal Manajemen FE-UB Vol. 5 No. 2 (2017)
Publisher : Fakultas Ekonomi Universitas Borobudur

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The objective of this research is to examine of influence audit opinion to good public governance in secured of going concern of the corporation. The Conception of national good public governance  policy , through the recommendation  of  the  board  of  the National Good Public Governance of Indonesia,placing public service as one elements that must be undertaken by the state.The process of e governance of sustainability development to be good going concern, and facilities in order to meet the needs of man power in the research and development financial institution,and insurance industry. The purpose of this research is how the strategy to the needs of space education and awareness taking into account its interest,perceptions and strategic environment and public policy. Descriptive method qualitative and quantitative analysis by conducting comparative implementation in Indonesia. Survey with indept interviews of relevant stakeholders conducted representing and research development institutions about good public governance policy perceptions.The companies have get of the auditor’s going concern opinion  was  caused  of conditions and events that give rise to doubts about the viability of a company. Going concern audit opinion is an early warning for the users of the financial statements in order to avoid decisions making errors. Going concern audit opinion can be insured to give opinion’s auditor in credibility of life insurance business.The Sampling technic in this research was purposive sampling, there life insurance companies in Indonesia.The Data analysis technique used regresi logistic and hyphotesis 0,05 in this study is multiple regression analysis. Based on the results of this study indicate that opinion have positive and significant impact on going concern audit opinion. While there is no positif and significant impact on going concern audit opinion. Keywords: audit opinion,Governance, Going concern
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