Auditor switching phenomenon in Indonesia shows that there are companies that make voluntary auditor changes. Switching of auditors outside the provisions of the law may raise questions, and even prejudice from investors. Hence, it is very important to observe the determinants of auditor switching. The purpose of this study is to analyze the effect of audit opinion, management change, size of public accountant firm, size of client company, and audit delay on the auditor switching. Sample for this research are all real estate and property companies that have listed in Indonesian Stock Exchange during 2012-2017. Samples were taken by purposive sampling method and logistic regression analysis was used to test the hypothesis. Result shows that size of public accountant firm has influence on auditor switching, whereas audit opinion, management change, management change, size of client company, and audit delay does not. This implies that size is matters, and there should be more future observation on public accountant firm together with other factors in influencing auditor switching in Indonesia.
This study aims to examine the concept of performance audit and organizational excellence using a stakeholder perspective. This research was conducted in a service organization by observing and collecting information from informant covering directors, shareholders, and employees. This research is qualitative, using semi-structured interviews with a constructionist approach. Based on the results of the analysis that has been carried out, it is found that there are no significant differences of opinion among stakeholders regarding the concept of performance auditing in the achievement of organizational excellence, and there are differences of opinion regarding the magnitude of the contribution of performance audits given in an effort to achieve organizational excellence, namely 5–10%, 80–90%, and 95–95%. This study uses stakeholder theory to identify stakeholders in the object of research, and the results show that there is a dominant role, namely, the dominant stakeholder which plays the role of customer. In this case, the organization relies on significant stakeholders to achieve organizational excellence.
Some factors which positively affect audit quality proposed by previous studies are auditor's competence, professionalism and their working experiences. It remains unclear, however, whether previous findings are generalizable to the contexts where dysfunctional behavior emerges whilst specific cultural values are held. The main objective of this replication study is to extend the scope of previous study results and to provide the basis for further and deeper explanatory studies. A survey was conducted with auditors in Public Accounting Firms in Yogyakarta as regional respondents. Expected positive results from the survey are confirmed in this study. Further implications are also discussed, concerning the positive expectation of individual factors and cultural context's effects among auditors in preserving audit quality.
The Covid-19 pandemic has had a real impact on Micro, Small, and Medium Enterprises in Indonesia, including in the Special Region of Yogyakarta. The Mendong craftsmanship “DERIJI HANDYCRAFT” in Sendangsari Village, Minggir, was among those that were severely affected. This community service activity aims to (1) innovate and catalog products to attract more consumers, (2) train and develop an online product marketing platform for partners, and (3) provide financial management training. Achieving these goals is done through training with discussion methods, lectures, and workshops with partners. The results of this service activity indicate that the program is going well and smoothly. This program can produce products in the form of catalogs and photos of product innovations, social media platforms for online marketing, and software and financial management guides for Micro Enterprises. While the suggestions are submitted from the results of this PPM program, DERIJI CRAFT partners should be able to update their online marketing platforms and socialize them to future generations to maintain sustainability.
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