The purpose of this research is to know the difference between the perceptions of early student accounting and final level students, and the difference in perception among unemployed accounting students and accounting students who are working.The research method used is research using research in the form of data collection using questionnaires. This research uses a comparative method that is used to know whether between two variables or more there is a difference in an aspect. The sample selection is done by Acidental Sampling. The sample amounted to 211 respondents, using the calculation formula Slovin.The results of the T test show that only variables of early-level accounting students and final-level accounting students occur differences in perception of the profession ethics of accountants with the value of Thitung (2.353) > This (1.998) with the result of 0.03. As for the variable students accounting has not worked and accounting students are working no difference in perception against the ethics of the profession of accountants with the value of Thitung (0.237) < This (1.998) with a result of 0.815. Keywords: accounting perceptionevel accounting, profession accountants
The purpose of this research is to know the difference between the perceptions of early student accounting and final level students, and the difference in perception among unemployed accounting students and accounting students who are working.The research method used is research using research in the form of data collection using questionnaires. This research uses a comparative method that is used to know whether between two variables or more there is a difference in an aspect. The sample selection is done by Acidental Sampling. The sample amounted to 211 respondents, using the calculation formula Slovin.The results of the T test show that only variables of early-level accounting students and final-level accounting students occur differences in perception of the profession ethics of accountants with the value of Thitung (2.353) > This (1.998) with the result of 0.03. As for the variable students accounting has not worked and accounting students are working no difference in perception against the ethics of the profession of accountants with the value of Thitung (0.237) < This (1.998) with a result of 0.815. Keywords: accounting perceptionevel accounting, profession accountants.
Good Corporate Governance (GCG) atau tata kelola perusahaan yang baik suatu perusahaan bisa menjadi alat pertimbangan investor dalam mengambil keputusan. Corporate Social Responsibility (CSR) merupakan suatu konsep organisasi khususnya perusahaan besar yang memiliki berbagai bentuk tanggung jawab terhadap seluruh pemangku kepentingan. Pengumpulan data yang digunakan adalah dokumentasi dan observasi tidak langsung, yaitu dengan mengumpulkan data dan informasi mengenai tata kelola perusahaan yang baik dan juga CSR yang didapat dari laporan tahunan di BEI (Bursa Efek Indonesia), serta membuat tabel cheklist penilaian GCG versi FCGI dan tabel pengungkapan CSR berdasarkan indikator CSR menurut GRI untuk mengukur kinerja GCG dan CSR. Hasil penelitian menggunakan tabel cheklist penilaian GCG versi FCGI mendapatkan hasil dari scoring yaitu, 100 % sehingga dapat disimpulkan Good Corporate Governance Sangat Terwujud. Sedangkan untuk CSR menggunakan tabel checklist pengungkapan CSR berdasarkan indikator Ekonomi dan Sosial menurut GRI-G4 mendapatkan hasil 66,7 %, sehingga dapat disimpulkan Corporate Social Responsibility Cukup Terwujud.
The purpose of this study is to discuss and determine the effect of audit fees, competence, auditor ethics and time budget pressure on audit quality at a public accounting firm in Depok. Therefore, we need an audit to clearly determine whether our company's financial statements are in accordance with the guarantee. truth and fairness. The truth and fairness of the audit is very influential on the financial statements, so the company needs an audit. An audit that is able to improve the quality of information, but on the other hand, is a good audit. The public spotlight in recent years is the low quality of audits due to the involvement of public accountants in it. Therefore, companies must also maximize Audit Quality which can be influenced by Audit Fees, Competence, Auditor Ethics, and Time Budget Pressure. This type of research is quantitative research. Samples were taken using convenience sample method. The sample consisted of 30 respondents with the positions of Auditor, Public Accountant, Manager, and Supervisor from the Trisnowati & Mariati Public Accounting Firm (KAP), Hary Suganda Public Accounting Firm (KAP), SE.AK.CPA.CA.BKP, Public Accounting Firm (KAP) ) Irfan Zulmendra, Budiandru Public Accountant Office (KAP) located in Depok & Jakarta, so that the research data analyzed were 30 respondents. The results of the study can be concluded that: (1) Audit Fee has a significant effect on Audit Quality with a significance value of tcount 0.030 <ttable 0.05; (2) Competence has a significant effect on Audit Quality with a significance value of tcount 0.000 <ttable 0.05; (3) Auditor Ethics has no significant effect on Audit Quality with a value of tcount 0.393> ttable 0.05; Time Budget Pressure has a significant effect on Audit Quality with tcount 0.000 <ttable 0.05; Audit Fee, Competence, Auditor Ethics, and Time Budget Pressure have a significant effect on Audit Quality with a value of Fcount 7.645> Ftable 2.74. Keywords: Audit Fee, Competence, Auditor Ethics, Time Budget Pressure, and Audit Quality
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