Analysis of Solvability, Liquidity, and Company Size on Audit Delay With Audit Quality as Moderation

Karina, Arni; Kusumawardhani, Frida

doi:10.23969/jrak.v15i2.7304

Cited by 2 publications

(2 citation statements)

References 32 publications

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“…Discriminant validity was assessed using the HTMT (Heterotrait-Monotrait Ratio) criterion, with a threshold of < 0.90, indicating good discriminant validity. In Table 3, HTMT values < 0.90 indicate that all constructs exhibit good discriminant validity (Karina and Kusumawardhani, 2023). Further evaluation involved comparing the root Average Variance Extracted (AVE) values with inter-construct correlations.…”

Section: Discussionmentioning

confidence: 99%

Determinants of Accounting Students' Career Interest in Becoming Sharia Auditors

Rahmawan,

Falikhatun

2024

JEFAS

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The growing demand for skilled professionals in Sharia Financial Institutions (SFIs) has increased the need for individuals experienced in Sharia finance. Islamic principles application in SFIs has made significant changes that can impact the auditing process, necessitating a shift in the traditional audit objectives to align with Islamic principles. Career choice represents a pivotal decision-making process for college students, particularly those in the late stages of academic journey. Correspondingly, this research aimed to investigate the impact of financial rewards, job market considerations, work environment, professional training, Sharia accounting knowledge, and spirituality on accounting students' career interest in becoming Sharia auditors. The research population comprised accounting students from various Indonesian universities, with a sample size of 532 respondents. The purposive sampling technique administering Google Forms was employed for data collection. Subsequently, hypothesis testing was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings revealed that financial rewards and job market considerations did not impact accounting students' career interest in becoming Sharia auditors. On the other hand, work environment, professional training, Sharia accounting knowledge, and spirituality significantly positively impacted accounting students' career interest in becoming Sharia auditors. The present research distinguished itself from previous relevant works by providing a more specific analysis of the variables affecting the career preference of accounting students toward Sharia auditing. Additionally, the study expanded the population scope and sample representation by involving accounting students from various universities across Indonesia.

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Section: Discussionmentioning

confidence: 99%

Determinants of Accounting Students' Career Interest in Becoming Sharia Auditors

Rahmawan,

Falikhatun

2024

JEFAS

View full text Add to dashboard Cite

show abstract

“…Discriminant validity was assessed using the HTMT (Heterotrait-Monotrait Ratio) criterion, with a value of < 0.90 indicating good discriminant validity. In Table 4, HTMT values of < 0.90 indicate that all constructs exhibited good discriminant validity (Karina & Kusumawardhani, 2023).…”

Section: Measurement Model Analysismentioning

confidence: 99%

Determinants of Student’s Perceptions of Ethical Crises

Rahmawan,

Falikhatun

2024

IJEBMR

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Ethical behavior is crucial across all life and professional spheres, especially in accounting, where ethical breaches leading to scandals are still prevalent. These often arise from an accountant's disregard for ethical standards, demonstrating a misalignment with the profession's values. Correspondingly, instances of ethical breaches among accounting professionals in Indonesia often elicit varied responses from accounting students. Hence, this study explored how idealism, relativism, accounting knowledge, gender, and religiosity impact Indonesian students' perceptions of unethical behavior among accountants. Sample collection utilized a purposive sampling technique via Google Forms, with research samples comprising 211 students who completed or were undertaking auditing courses in Indonesian universities. The results of Structural Equation Modeling-Partial Least Squares (SEM-PLS) analysis revealed a significant positive impact of idealism, accounting knowledge, and religiosity on students' perceptions of unethical behavior among accountants. However, relativism and gender demonstrated no significant impact on students' perceptions of unethical behavior among accountants.

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Analysis of Solvability, Liquidity, and Company Size on Audit Delay With Audit Quality as Moderation

Cited by 2 publications

References 32 publications

Determinants of Accounting Students' Career Interest in Becoming Sharia Auditors

Determinants of Accounting Students' Career Interest in Becoming Sharia Auditors

Determinants of Student’s Perceptions of Ethical Crises

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