A b s tr a c t This study would like to examine the influences on PE ND AHULUANEtika profesi mengatur bagaimana seharusnya kesadaran etika dan sikapsikap auditor dalam menjalankan tugasnya. Kesadaran etika dan sikap professional yang merupakan kepribadiannnya harus ada dalam diri auditor mengingat bahwa profesi tersebut sangat membutuhkan kepercayaan masyarakat terhadap kualitas audit yang diberikan. Richmond (2003) dalam Purnamasari (2006) menemukan bukti bahwa kepribadian individu mempengaruhi perilaku etis, dengan menginvestigasikan hubungan paham Machiavellian yang membentuk suatu tipe kepribadian yang dibenut sifat Machiavellian serta pertimbangan etis dengan kecenderungan perilaku individu dalam meghadapi dilemma-dilema etika (perilaku etis). Hasil penelitian tersebut menunjukkan bahwa semakin tinggi kecenderungan sifat Machiavellian seseorang maka semakin mungkin untuk berperilaku tidak etis. Dan semakin tinggi level pertimbangan etis seseorang maka seseorang tersebut akan semakin perperilaku etis.Berbagai kasus pelanggaran etika seharusnya tidak terjadi apabila auditor mempunyai pengetahuan, pemahaman, dan kemauan untuk menerapkan nilainilai moral dan etika secara memadai dalam pelaksanaan pekerjaan profesionalnya. Issue mengenai etika auditor sangat menarik sejak munculnya kasus Enron yang melibatkan salah satu Kantor Akuntan Publik (KAP) The Big Five Artur Andersen, selain itu juga ada kasus Xerox dan Walt Disney. Di Indonesia terdapat kasus
The users of financial reports usually use the information of current earnings to predict future earning so that quality earnings are earnings that can reflect the continuity of earning in the future.. This study takes company samples of manufacturing companies, both of which listed in Indonesia’s stock exchange as well as Malaysia’s in the yeas 2014 – 2017 by using regression and intervening analysis. The results of this study are operating cash flow cannot affect the earnings’ persistence in Indonesia but it affect in Malaysia, book tax differences and debt level can affect an earning persistence in Indonesia & Malaysia, earnings persistence could affect stock prices in Indonesia & Malaysia and Operating cash flow cannot affect stock prices with Earning Persistence as intervening variable for manufacturing companies in Indonesia & Malaysia. Research Limitations/implications: Adj R square value is very low and cannot be compared between Indonesia and Malaysia. Practical Implication: the result would be beneficial for researchers who eager to analyse the similar variable against different countries.
Several studies suggested that most of Small and Medium Enterprises (SMEs) only noted the amount of money received and expended, the amount of bought and sold goods, and the amount of accounts receivable/debt. However, the note is functioned as reminder but not supported with the format desired by the banks. Even though, they are still able to know the amount of final capital each year which is almost the same as if we took a note by using accounting system. Therefore, Small and Medium Enterprises (SMEs) are directed through assistance to start taking notes of its business activities in accordance with the Accounting Standards Entities of Micro, Small and Medium Enterprises (SAK EMKM) simply and completely as needed. Basically, the partner's problem in this assistance was due to the accounting administration of financial management at PT. JAB which is not properly arranged such as the determination of HPP. This SME produces coffee powder, chocolate and green tea beverages. It reaches income of Rp. 50.000.000,- per month with the total 3-5 employees and has carried out bookkeeping which is currently experiencing loss. It has already made an excel financial report but in determining HPP, the process costs are not taken into account so that this has no basis. The result of this assistance is the establishment of financial statement which is correct and appropriate in accordance with SAK EMKM. This study is finally able to solve the problem in determining the amount of HPP due to the lack of synchronization between the production data and accounting department. In addition, this study successfully minimizes errors in determining the amount of inventory which affects the error in determining HPP. The problem faced by every SME must be different so that we are expected to provide assistance in making financial reports.
This study's primary objective is to develop shariah governance and maqasid al-shariah models in improving the performance of SMEs in Surabaya, Indonesia. The sampling technique used is the purposive sampling method, and the analysis model used is the Structural Equation Model (SEM). The results show that creating a conducive pre-condition/situation, Sharia governance principles, and ethics, and code of conduct have insignificant influence on SMEs' performance. In contrast, maqasid al-shariah has a significant influence on the performance of SMEs. Besides, the results also show that gender positively moderates the influence of ethics and code of conduct on the performance of SMEs. In contrast, age negatively moderates the influence of the creation of conducive pre-condition/situation and ethics and code of conduct on SMEs' performance. The results of this study are expected to be used as input for SMEs to improve their performance. SMEs need to understand the Sharia governance indicators and increase their understanding of maqasid al-shariah in running their business.
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