Different scores in admission criteria suggest that McGill uses different standards to select older medical students. Older students admitted under different criteria, however, do just as well as do younger students by their clinical years. A broad-based study of admission criteria and outcomes for the older student population is warranted.
The purpose of this study was to examine the impact of the use of Computer-Assisted Audit Techniques (CAAT), professional ethics, and auditor's motivation on auditors' performance. The study was conducted by using survey method which distributed the questionnaires to auditors in Public Accounting Firm. The objects of this research were managers and partners in Public Accounting Firm in Tangerang and Jakarta areas. Sampling was conducted by using convenience sampling method and total sample obtained were 109 respondents. Data analysis method was multiple linear regression. This study concluded that the use of CAAT and professional ethic had significant effect on the auditor's performance. Meanwhile, auditor's motivation had no effect on performance. In addition, Public Accounting Firms (KAP) could provide more various assignments for auditors in order to improve their experience. Thus, the auditor's performance would be increased.
The objective of this research was to examine the influence of auditor independence, CPA firm size, and auditor’s professional judgement on audit quality. The research was conducted using a survey method to provide the questionnaires to auditors in CPA firms. The data used in this research was primary data. The population of this research is the auditors that work at CPA firm. The sample of this research is auditors that work at CPA firm in Jakarta and Tangerang that have minimum one year of experience in auditing. There are 256 questionnaires distributed for this research, but only 216 questionnaires returned and 127 questionnaires are used in this research using multiple linear regressions. The results of this study were (1) Auditor independence has significant influence on quality, (2) CPA firm size doesn’t have significant influence on audit quality, (3) Auditor’s professional judgement has significant influence on audit quality, (4) Auditor independence, CPA firm size, and auditor’s professional judgement simultaneously have significant influence on auditor performance.
The objective of this research was to examine the directors size and shareholderequity ratio towards financial distress. In this research, directors size measured by its size and shareholder equity ratio measured by comparing shareholder equity to total assets, while financial distress was measured by Altman Z-Score Model with five ratios.The object in this research was companies that are experiencing financial distress and were listed at Indonesia Stock Exchange (IDX) for period 2012 until 2015. The sample was selected by using purposive sampling method and the secondary data used in this research was analyzed by using multiple regression method. In total, there were 22 companies that fulfill the requirements set by the researcher.The results of this research were directors size and shareholder equity ratio simultaneously had significant effect on financial distress. Directors size had no positive effect on financial distress and Shareholder equity ratio had positive significant effect on financial distress. Tujuan dari penelitian ini adalah untuk menguji ukuran direksi dan rasio ekuitas pemegang saham terhadap tekanan keuangan. Dalam penelitian ini, ukuran direksi diukur dengan ukuran dan rasio ekuitas pemegang saham yang diukur dengan membandingkan ekuitas pemegang saham dengan total aset, sedangkan financial distress diukur dengan Altman Z-Score Model dengan lima rasio. Objek dalam penelitian ini adalah perusahaan yang mengalami financial distress. dan terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2012 sampai 2015. Sampel dipilih dengan menggunakan metode purposive sampling dan data sekunder yang digunakan dalam penelitian ini dianalisis dengan menggunakan metode regresi berganda. Secara keseluruhan, ada 22 perusahaan yang memenuhi persyaratan yang ditetapkan oleh peneliti. Hasil penelitian ini adalah rasio direksi dan rasio ekuitas pemegang saham secara simultan berpengaruh signifikan terhadap financial distress. Ukuran Direksi tidak berpengaruh positif terhadap financial distress dan rasio ekuitas pemegang saham berpengaruh positif signifikan terhadap financial distress.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.