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INDONESIA
Journal of Economics, Business, & Accountancy Ventura
Published by Universitas Hayam Wuruk Perbanas
ISSN : 20873735     EISSN : 2088785X     DOI : http://dx.doi.org/10.14414/jebav
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Economics, Business and Accountancy (JEBAV) addresses economics, business, banking, management and accounting issues that are new developments in business excellence and best practices, and methodologies to determine these in manufacturing and financial service organisations. It considers all aspects of economics and business, including those management and accounting and economics with other fields of inquiry. JEBAV published by Research Center and Community Services STIE Perbanas Surabaya, East Java, Indonesia.
Arjuna Subject : -
Articles 13 Documents
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Search results for , issue "Vol. 16 No. 1 (2013): April 2013" : 13 Documents clear
ANALYSIS OF THE FACTORS DETERMINING THE AUDIT FEE Kusharyanti, Kusharyanti
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 1 (2013): April 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i1.131

Abstract

There are some factors considered to have an effect on the audit fee amount. These are importantfor the researchers to analyze. This research aimed to test the determinants of auditfee in companies that are listed on Indonesian Stock Exchange (ISE). The samples of thisstudy were 60 companies in period 2010-2011. The data was taken from annual report of thecompany. The hypothesis was tested by linier regression which consisted of two variables.First variable was dependent variable that was audit fee. The second variables were independentvariables which consist of client size, audit complexity, audit risk, company size, clientfinancial condition, audit committee characteristic, and auditor tenure. The result of thestudy shows that there are three significant independent variables influencing the audit feei.e. client size, audit complexity, and audit risk. The rest of independent variables are not significant.
AUDITORS' PERSONALITY IN INCREASING THE BURNOUT Utami, Intiyas; Nahartyo, Ertambang
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 1 (2013): April 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i1.132

Abstract

Auditors; personality is deemed to have some effects on the burnout. This factor is consideredimportant when the increase or decrease of burnout is identified. This research examinesthe moderating effect of type A personality on the relationship between role overloadand burnout in audit contexts. Most burnout researches have focused on the correlation ofvarious environmental factors, whereas individual differences factors also play an importantrole in the development of burnout. The data was done by means of survey on the participantsand this includes 58 auditors (junior, senior and manager) who work at public accountingfirms in Yogyakarta, Semarang, Jakarta and Palembang. The result shows that typeA personality intensifies the relationship between role overload and burnout.
THE EFFECT OF AUDITOR QUALITY ON BOND RATING: THE TESTING OF "INFORMATION ROLE" AUDITORS IN INDONESIA Wahyuni, Sri
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 1 (2013): April 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i1.133

Abstract

Measuring the company bond rating is important for the business nowadays. Auditor qualityis considered an important factor. Therefore, it is important to see the effect of auditor qualityon bond rating. The objective of this research is to investigate the relation between auditorquality characteristics (size, tenure and industry specialist auditors), and bond rating.Data used in this research are 1283 years-firm observation during 2000-2010. The results ofthis research find that auditor quality characteristics, auditor size and industry specialistauditor has a positive significant affect to bond rating, but auditor tenure not significant. Thecontrolled variables as firm size, profitability, coverage, firm age, maturity, and bond sizeand bank debt are factored into firm’s bond rating by credit rating agencies. Overall, ourresult suggests that trough their role of providing information, auditor quality (size and specialistindustry) are important factors for the market participants.

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