The audit fee is in return for a fee paid by the client entity for a public accountant based on a contractual agreement on providing audit services. This research aims was to analyse the influence of the company's complexity, internal audit and audit risk partially against the audit fee in manufacturing companies of consumer goods industry listed on the Indonesia Stock Exchange for the period 2014 to 2018. The selection of samples on this study was conducted using purposive sampling methods and obtained 80 samples. Multiple linear regression analysis was used in this research. The results of this study showed that a partially complexity of the company has positive effect on the audit fee, internal audit has negative affect on the audit fee and audit risk using both current ratio measurement and dummy variable loss no effect on the audit fee.
The rise of corruption in Indonesia raises the paradigm in the community that the position and power of the person vulnerable triggers the onset of deviant behavior in the form of corruption. Individual factors that can affect one's actions are religiosity orientation, behavioral orientation, and ethical orientation. Therefore, the urgency of this research is done to explore the emergence of corruption events that often occur in the public sector. This study was conducted by the survey method through instrument questionnaire that was distributed against respondents who became public service providers in Cirebon. Data analysis techniques are initiated with data quality tests, classical assumption tests, and regression analyses. Hypothesis testing was conducted with the T-test to test the influence of religious orientation, behavioral orientation and ethical orientation to corruption, especially in Cirebon Regency. The results of an analysis of 87 respondents from public service providers proved that the orientation of religiosity, ethical orientation, and behavioral orientation have a positive effect on corruption. The results of this research are expected to contribute to scientific development in the field of professional or auditing ethics and can provide recommendations to the Government in Cirebon in order to minimize the effort Fraud in the public sector.
<p style="text-align: justify;">Online learning is an obligation in teaching and learning activities during the Coronavirus disease (COVID-19). Game-based learning is a solution in improving student learning outcomes. This research aims to determine the level of acceptance of gamification in terms of Gamification quality (GQ), instructor characteristic (IC), and technology anxiety (TA). The target respondents were students taking information systems courses based on enterprises resources planning (ERP) Gamification. The sample used is a census. That is, the entire population is taken as a sample. A total of 93 students filled out the online questionnaire. Then, data analysis using Structural Equation Model - Partial Least Square (SEM-PLS). Student satisfaction (SS) and perceived ease of use (PEOUG) are the most influences. PEOUG is also the construct that has the most significant relationship impact, especially with the perceived usefulness (PUG). Meanwhile, two constructs do not significantly impact TA on PUG and PUG on Intention to use gamification (INTG). The obligation of students requires students to ignore the impact and function of gamification. The results of this research also show that technology acceptance model (TAM), the constructs IC, TA, and GQ have a positive effect on PEOUG. Then PUG and PEOUG can positively affect SS.</p>
Going concern shows assumptions in the financial reporting of an entity relating to the viability of an undertaking. Therefore, the role manager is critical to realize its business continuity. This research aims to analyze the influence of disclosure, financial condition, and opinion shopping on the acceptance of audit opinions going concern on manufacturing companies of various industries listed on the Indonesia Stock exchange for a period of years 2014 – 2016. This article uses the verificative method and the sample selection using the purposive sampling method. Sample selection results obtained 90 company data. This study used the analysis of logistic regression, and the results showed that the opinion shopping influence on the acceptance of the audit opinion of going concern while the disclosure and financial condition does not affect the acceptance of the audit opinion Going concern.
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