The development of information technology users requires applications to organize the recording and presentation of financial report data more easily and accurately. The current financial statements are not only by companies but also by Micro Small and Medium Enterprises (MSMEs). Besides, the public also uses them to manage their financial records. The purpose of this research is to develop accounting applications that have been circulating today to support financial statements to ensure data security. This research used a descriptive qualitative method to collect data in accordance with field facts. The population of this research is students of Universitas Komputer Indonesia who learn to use accurate applications because accurately studied by accounting students, the sample is students majoring in accounting. Sample techniques used purposive sampling, where respondents will be selected according to the criteria. Data collection through questionnaires were distributed online to obtain data in accordance with field facts. This study shows that the development of accounting applications supports the recording of financial statements in maintaining the security of existing data in financial statements. It impacts MSMEs who want to store their financial transaction data safely because there are security features similar to accuracy, except that before storing data, users must enter a special code as at the beginning when starting data recording. It can ensure security in recording financial statements and preventing data modification fraud.
The purpose of this study is to empirically test the impact of auditor perception and audit evidence on the method of calculating state financial losses. The research method that is carried out is the survey method. The population in this study is an investigative auditor with the role of Chairman of the Audit Team, Technical Controller and Quality Controller in the Deputy for Investigation and Investigation of BPKP Representatives who totaled 294 people in positions as of December 31, 2019. Determination of samples using purposive sampling techniques, then the number of samples in this study 221 people according to the criteria. The results of the study proved that the auditor's perception and audit evidence had a significant effect on the method of calculating the country's financial losses. This means that the better the perception of the auditor, it will use the method of calculating the country's financial losses appropriately. And the more audit evidence obtained by the auditor, the use of methods of calculating state financial losses will be more accurate. An accurate method of calculating state losses can determine the magnitude of state losses experienced. The conclusion of this study shows that the better the perception that auditors and auditors can gather enough audit evidence in disclosure of criminal cases of corruption, it will improve the accuracy and accuracy of the use of methods of calculating state financial losses. The implications of this study prove that the answers to the questionnaire from the respondents have not described the opinions of auditors who are not included in the scope of the study, namely the BPK auditors, the Inspectorate General/Ministry of Inspectorate, Provincial/District/City Inspectorates and Public Accounting Firms, so that the results of the study do not describe more accurate results. perfect based on the opinion of the wider respondents
This research aims to determine the effect of Net Profit and Debt Equty Ratio on the Dividend Payout Ratio. This research was conducted on Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange.The research method used is descriptive analysis and verification analysis method with a population of 185 financial reports from 37 companies with sample selection using the Purposive Sampling method and the research sample obtained is 50 financial statements from 10 companies. The data analysis method used is multiple linear regression analysis, correlation coefficient analysis, coefficient of determination analysis, and hypothesis testing using ttest. The results showed that the Dividend Payout Ratio was significantly affected by Net Profit with a positive relationship, and significantly influenced by the Debt to Equity Ratio with a negative relationship. Partially, the Dividend Payout Ratio is more dominantly influenced by Net Profit compared to the Debt to Equity Ratio, it means that the greater the net profit obtained, the greater the dividend paid. The results of this research are expected to provide input for investors in analyzing the Dividend Payout Ratio.
This study aims to analyze the effect of profitability and corporate financial distress on auditor turnover in Indonesia. This study uses descriptive and verification methods with a quantitative approach. The population used in this study are 56 annual financial statements of Manufacturing Companies in the Pharmaceutical Sub-Sector which are listed on the Indonesia Stock Exchange. The results showed that profitability had a significant effect on auditor turnover. This shows that the profitability of a developed company has large funds to replace a better auditor. While the company's financial difficulties have no significant effect on auditor turnover, which means that the change of auditors will ensure the company's financial condition so that auditor changes will not be carried out when the company is in financial difficulty. The impact of this research, manufacturing companies can consider carefully in making decisions to change auditors.
A public accountant has an obligation in providing good audit quality but with the case of freezing the license of the public accounting firm karana violation of SPAP, the public began to doubt the quality of the audit itself. The purpose of this study is to empirically test the quality of audits influenced by audit fees and audit quality influenced by the audit agreement period. The methods used are descriptive and verifikative. The population is 16 Public Accounting Firms in bandung area, using saturated sampling techniques or census, while the respondents are senior auditors, partners. Statistical testing uses correlation analysis, multiple regression analysis, coefficient of determination and to test the hypothesis then used t test. The results showed that the quality of audit is influenced by the audit fee, between the quality of the audit and the audit fee has a positive relationship which means that when the audit fee is large, the quality becomes better. The quality of audit is also influenced by the period of auditor's alliance and has a negative relationship where when the alliance period becomes long, the audit quality becomes poor, the quality of the audit is also influenced by other factors that are not researched such as independence, competence, professionalism and so on. Based on the results of the study the authors suggest that when accepting work from clients, the approved audit fee must be adjusted to the audit fee structure so that the quality is better and the complexity of the services provided while the contracting period with the client should be the second year of auditing the auditing team of auditors in rotation to keep the audit quality good.
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