ABSTRACT. Keywords: Professionals, Independent Auditor, Certified Public Accountants, Certified Public Accountants Law, Accounting Student Interests.
|
|
- Widyawati Sugiarto
- 7 tahun lalu
- Tontonan:
Transkripsi
1 ABSTRACT Public accounting is a profession that provides services in the form of opinion on the financial statements within the company. The number of companies in Indonesia where more and more companies require public accounting firm to audit the financial statements of the company. But a growing number of companies are not offset by the number of independent auditors. So that made the laws that regulate public accounting with the aim of facilitating a person to choose the profession of independent auditors. The purpose of this study was to determine whether students are aware of the public accounting law, and see the difference in students' interest before and after the enactment of legislation public accountant. This study used a descriptive research assessment methods which perform frequency distribution of each item of existing chapters, and there is a hypothesis that will be tested using different test with paired sample t-test to answer the hypothesis. After testing the difference turned out to be an increase in the interest of the students before the law and following the law of public accountants for the chapters covered in the study. Conclusion is that there are different interests of students before and after the enactment of legislation that increased public accountant, there are students who are not yet aware of the ease in public accounting legislation for an independent auditor chosen profession, as well as the lack of information for students about the sound and the meaning of Article that exist in the law. Keywords: Professionals, Independent Auditor, Certified Public Accountants, Certified Public Accountants Law, Accounting Student Interests. vii
2 ABSTRAK Akuntan publik merupakan profesi yang memberikan jasa berupa pendapat mengenai laporan keuangan didalam perusahaan. Jumlah perusahaan di Indonesia semakin banyak dimana perusahaan tersebut membutuhkan jasa akuntan publik untuk mengaudit laporan keuangan perusahaan tersebut. Namun jumlah perusahaan yang semakin banyak tidak diimbangi dengan jumlah auditor independen. Sehingga dibuatlah undang-undang yang mengatur akuntan publik dengan tujuan mempermudah seseorang untuk memilih profesi auditor independen. Tujuan penelitian ini adalah untuk mengetahui apakah mahasiswa sudah mengetahui adanya undang-undang akuntan publik, dan melihat perbedaan minat mahasiswa sebelum dan setelah ditetapkannya undang-undang akuntan publik. Penelitian ini menggunakan metode penilaian riset deskriptif dimana melakukan pendistribusian frekuensi setiap butir pasal yang ada, dan terdapat hipotesa yang akan di uji menggunakan uji beda dengan paired sample t-test untuk menjawab hipotesis. Setelah dilakukan uji perbedaan ternyata terjadi peningkatan minat mahasiswa dari sebelum adanya undang-undang dan setelah adanya undang-undang akuntan publik untuk pasal-pasal yang dibahas dalam penelitian. Simpulannya adalah terdapat perbedaan minat mahasiswa dari sebelum dan setelah ditetapkannya undang-undang akuntan publik yaitu meningkat, masih terdapat mahasiswa yang belum mengetahui adanya kemudahan didalam undang-undang akuntan publik untuk memilih profesi auditor independen, serta kurangnya informasi bagi mahasiswa mengenai bunyi serta maksud dari pasal yang ada di undang-undang tersebut. Kata kunci: Profesi, Auditor Independen, Akuntan Publik, Undang-Undang Akuntan Publik, Minat Mahasiswa Akuntansi. viii
3 DAFTAR ISI Halaman HALAMAN JUDUL... i HALAMAN PENGESAHAN... ii PERNYATAAN KEASLIAN KARYA TULIS SKRIPSI... iii KATA PENGANTAR... iv ABSTRACT... vii ABSTRAK... viii DAFTAR ISI... ix DAFTAR GAMBAR... xiii DAFTAR TABEL... xiv DAFTAR LAMPIRAN... xvii BAB I PENDAHULUAN Latar Belakang Penelitian Identifikasi Masalah Maksud dan Tujuan Penelitian Kegunaan Penelitian... 9 BAB II TINJAUAN PUSTAKA, KERANGKA PEMIKIRAN, DAN PENGEMBANGAN HIPOTESIS ix
4 2.1 Tinjauan Pustaka Profesi Akuntan Sebagai Profesi Pengertian auditor dan kriteria seorang auditor Undang-Undang Akuntan Publik No 34 tahun 1954 (Sebelum adanya undang-undang khusus yang mengatur akuntan publik) Undang-Undang Akuntan Publik No 5 tahun 2011 (Setelah adanya undang-undang khusus yang mengatur akuntan publik) Isi undang-undang akuntan publik pasal 6 ayat 1 butir a Isi undang-undang akuntan publik pasal 7 ayat Isi undang-undang akuntan publik pasal 13 ayat Isi undang-undang akuntan publik pasal 17 ayat Isi undang-undang akuntan publik pasal 24 butir a & b Isi undang-undang akuntan publik pasal 41 ayat 1 butir a & b Isi undang-undang akuntan publik pasal Isi undang-undang akuntan publik pasal x
5 Isi undang-undang akuntan publik pasal Minat Kerangka Pemikiran Pengembangan Hipotesis BAB III METODOLOGI PENELITIAN Populasi dan Penentuan Sampel Jenis dan Sumber Data Metode Pengukuran Data Metode Analisis Data Uji Validitas Uji Reliabilitas Metode Statistik Inferensi (Paired Sample T-test) Model Penyajian Data BAB IV HASIL PENELITIAN DAN PEMBAHASAN Hasil Penelitian Hasil Uji Validitas Hasil Uji Reliabilitas Distribusi Frekuensi Hasil Uji Hipotesis Pembahasan BAB V SIMPULAN DAN SARAN Simpulan xi
6 5.2 Saran DAFTAR PUSTAKA LAMPIRAN DAFTAR RIWAYAT HIDUP PENULIS xii
7 DAFTAR GAMBAR Gambar 1 Kerangka Pemikiran Gambar 2 Gambar Kurva Distribusi Normal xiii
8 DAFTAR TABEL Tabel I Hasil Pengujian Validitas Pada Butir-Butir Pertanyaan Sebelum Adanya Undang-Undang Akuntan Publik Tabel II Hasil Pengujian Validitas Pada Butir-Butir Pertanyaan Setelah Adanya Undang-Undang Akuntan Publik Tabel III Hasil Pengujian Reliabilitas Pada Butir-Butir Pertanyaan Sebelum Adanya Undang-Undang Akuntan Publik Tabel IV Hasil Pengujian Reliabilitas Pada Butir-Butir Pertanyaan Setelah Adanya Undang-Undang Akuntan Publik Tabel V Jumlah Responden Yang Mengisi Kuesioner Bedasarkan Penjurusan Mahasiswa Tabel VI Jawaban Pertanyaan Umum Pertama Tabel VII Jawaban Pertanyaan Umum Kedua Tabel VIII Jawaban Pertanyaan Umum Ketiga Tabel IX Bunyi Pasal 6 Ayat 1 Butir a Tabel X Penghapusan Undang-Undang No 34 Tahun xiv
9 Tabel XI Bunyi Pasal 7 Ayat Tabel XII Buniya Pasal 13 Ayat Tabel XIII Bunyi Pasal 17 Ayat Tabel XIV Bunyi Pasal 55, 56, Tabel XV Pasal 55, 56, 57 Akan Memberikan Efek Jera Kepada Auditor Yang Sering Melakukan Kecurangan Tabel XVI Jumlah Mahasiswa Yang Memilih Minat Sebelum Adanya Undang-Undang Akuntan Publik Pasal 6 Ayat 1 Butir a Tabel XVII Jumlah Mahasiswa Yang Memilih Minat Sesudah Adanya Undang-Undang Akuntan Publik Pasal 6 Ayat 1 Butir a Tabel XVIII Jumlah Mahasiswa Yang Memilih Minat Sebelum Adanya Undang-Undang Akuntan Publik Pasal 7 Ayat Tabel XIX Jumlah Mahasiswa Yang Memilih Minat Sesudah Adanya Undang-Undang Akuntan Publik Pasal 7 Ayat Tabel XX Jumlah Mahasiswa Yang Memilih Minat Sebelum Adanya Undang-Undang Akuntan Publik Pasal 13 Ayat xv
10 Tabel XX1 Jumlah Mahasiswa Yang Memilih Minat Sesudah Adanya Undang-Undang Akuntan Publik Pasal 13 Ayat Tabel XXII Jumlah Mahasiswa Yang Memilih Minat Sebelum Adanya Undang-Undang Akuntan Publik Pasal 17 Ayat Tabel XXIII Jumlah Mahasiswa Yang Memilih Minat Sesudah Adanya Undang-Undang Akuntan Publik Pasal 17 Ayat Tabel XXIV Jumlah Mahasiswa Yang Memilih Minat Sebelum Adanya Undang-Undang Akuntan Publik Pasal 55, 56, Tabel XXV Jumlah Mahasiswa Yang Memilih Minat Sesudah Adanya Undang-Undang Akuntan Publik Pasal 55, 56, Tabel XXVI Paired Samples Statistics Seluruh Pasal Yang Dibahas Didalam Penelitian Ini Tabel XXVII Paired Samples Correlations Seluruh Pasal Yang Dibahas Di Dalam Penelitian Ini Tabel XXVIII Paired Sample Test Seluruh Pasal Yang Dibahas Di Dalam Penelitian Ini xvi
11 DAFTAR LAMPIRAN Lampiran A Data Kuesioner Lampiran B Pertanyaan Kuesioner Lampiran C Prosedur Perolehan Gelar CPA Sebelum Adanya Undang- Undang Akuntan Publik Lampiran D Prosedur Perolehan Gelar CPA Sesudah Adanya Undang- Undang Akuntan Publik Lampiran E Data Output SPSS xvii
PENGARUH PERSEPSI MAHASISWA AKUNTANSI TENTANG UU NO.5 TAHUN 2011 DAN PERATURAN PEMERINTAH NO. 20 TAHUN 2015 TERHADAP MINAT MENJADI AKUNTAN PUBLIK
PENGARUH PERSEPSI MAHASISWA AKUNTANSI TENTANG UU NO.5 TAHUN 2011 DAN PERATURAN PEMERINTAH NO. 20 TAHUN 2015 TERHADAP MINAT MENJADI AKUNTAN PUBLIK Skripsi S-1 OLEH: TIFFANY CHRISTINE NATALIA MAWEI 3203012212
Lebih terperinciABSTRACT. employee motivation. Keywords: management control systems, human resources (compensation) and. Universitas Kristen Maranatha
ABSTRACT Each company, of course, expect that the resulting products and services in accordance with the goals which they expect by way of combining all available resources. The most important asset that
Lebih terperinciABSTRACT. vii. Universitas Kristen Maranatha
ABSTRACT This study aimed to test whether the discipline of work affecting the performance of the Regional Water Company employees Tirtawening Bandung. The study was conducted on the distribution of clean
Lebih terperinciABSTRACT. Keywords: Junior auditor, job satisfaction, and supervision measures. viii. Universitas Kristen Maranatha
ABSTRACT Junior auditor job satisfaction is strongly influenced by the actions of supervision. Good supervision course of action will produce a good job satisfaction, where it can cope with things that
Lebih terperinciABSTRACT. THE INFLUENCE OF INTERNAL AUDIT AS A TOOL OF CONTROL TO PREVENT EMPLOYEE FRAUD AT PT. BANK X (Study of Internal Auditor PT.
ABSTRACT THE INFLUENCE OF INTERNAL AUDIT AS A TOOL OF CONTROL TO PREVENT EMPLOYEE FRAUD AT PT. BANK X (Study of Internal Auditor PT. Bank X) Internal Audit is an appraisal function within an organization
Lebih terperinciABSTRACT. Key words : Job duties and responsibilities, advancement training and supervisor, and personal concern. viii. Universitas Kristen Maranatha
ABSTRACT As the great number of cases happening to the profession of public accountants cause the decreasing trust of the public to the profession of an auditor. This research discusses about how the influence
Lebih terperinciABSTRACT. Keywords: profitability, liquidity, timelines. viii
ABSTRACT The purpose of this study to determine empirically the effect of profitability and liquidity to timeliness of audited financial statements according to the perception of auditors. This study was
Lebih terperinciABSTRACT. Keywords: Motivation, Interest, Understanding of Taxation Laws
ABSTRACT This study is aimed to determine what level of is a significant effect of motivation and interest student of accounting in pursuing brevet education toward their understanding of taxation laws
Lebih terperinciABSTRAK. Kata kunci: profesionalisme auditor, kualitas audit. viii Universitas Kristen Maranatha
ABSTRAK Profesi akuntan publik bertanggung jawab meningkatkan keandalan laporan keuangan perusahaan. Berkenaan dengan hal tersebut, keandalan laporan keuangan dapat dilihat dari kualitas audit yang dihasilkan
Lebih terperinciPERBEDAAN PERSEPSI MAHASISWA JURUSAN AKUNTANSI DAN AKUNTAN PUBLIK TERHADAP ETIKA PROFESI AKUNTAN OLEH: LIE FELIX HARYANTO TJANDRA
PERBEDAAN PERSEPSI MAHASISWA JURUSAN AKUNTANSI DAN AKUNTAN PUBLIK TERHADAP ETIKA PROFESI AKUNTAN OLEH: LIE FELIX HARYANTO TJANDRA 3203011138 JURUSAN AKUNTANSI FAKULTAS BISNIS UNIVERSITAS KATOLIK WIDYA
Lebih terperinciUniversitas Kristen Maranatha
ABSTRAK Etika menjadi kebutuhan penting bagi semua profesi yang ada agar tidak melakukan tindakan yang menyimpang hukum. Etika merupakan nilai-nilai hidup dan normanorma serta hukum yang mengatur perilaku
Lebih terperinciABSTRACT. Keywords: perception, auditor work environment, career choice. vii. Universitas Kristen Maranatha
ABSTRACT The purpose of this research is to examine and analyze the effect of accounting students perception of the auditor work environment to their career choice as an auditor. The method of collecting
Lebih terperinciABSTRACT. Keywords : Auditor, Time Budget Pressure, Audit Complexity, Quality Audit. vii Universitas Kristen Maranatha
ABSTRACT The purpose of this research is to analyze the factors which affect the quality of audit s result in Public Accounting Firm. This research is important to be done because the increase of financial
Lebih terperinciABSTRACT. vi Universitas Kristen Maranatha
ABSTRACT Accounting Profession ( PPAk ) is a further education in higher education to get a degree accounting profession, to be served after completion of his education or undergraduate degree program
Lebih terperinciABSTRACT. Keywords: Quality of service. viii Universitas Kristen Maranatha
ABSTRACT This study aims to determine the comparative analysis of service quality between companies KFC and KFC Surya SUMANTRI BTC Pasteur. Where the independent variables of service quality. This research
Lebih terperinciABSTRACT. Keywords: intrinsic value of work, salary / financial benefits, professional training, work environment, and labor market considerations.
ABSTRACT Factors - Factors that Affect the Career Selection of Certified Public Accountants for Accounting Students at Maranatha Christian University. The purpose of this study was to investigate and analyze
Lebih terperinciABSTRACT ABSTRACT. Keywords : Price factor, packaging, apetite, consumer loyality.
ABSTRACT ABSTRACT The purpose of this research is to know how consumer behave to make buying decission to isotonic drink product, Mizone, to learn wheter packaging factor, price and apetite effect consument
Lebih terperinciABSTRACT. Key words: product attributes, Blackberry and customer loyalty. viii. Universitas Kristen Maranatha
ABSTRACT Through the product attributes a company can differentiate its products with competitors' products that can also becoming an important element in the life cycle of a product in order to create
Lebih terperinciABSTRACT The Relation Between Applying Internal Audit Profession Standard With Realization of Good Corporate Governance PT. POS Indonesia (Persero)
ABSTRACT The Relation Between Applying Internal Audit Profession Standard With Realization of Good Corporate Governance at PT. POS Indonesia (Persero) This research owns target to find out whether applying
Lebih terperinciABSTRACT THE INFLUENCE OF EXPERIENCE ON AUDITORS QUALITY MATERIAL EVIDENCE IN AUDIT ASSIGNMENT
ABSTRACT THE INFLUENCE OF EXPERIENCE ON AUDITORS QUALITY MATERIAL EVIDENCE IN AUDIT ASSIGNMENT Information of financial statement are important in corporate world, because through this information of financial
Lebih terperinciPENGARUH KOMPLEKSITAS TUGAS, TEKANAN KETAATAN, PENGALAMAN AUDIT, DAN PENGETAHUAN AUDITOR DALAM PERTIMBANGAN AUDIT. Oleh : ANITA PRANOTO
PENGARUH KOMPLEKSITAS TUGAS, TEKANAN KETAATAN, PENGALAMAN AUDIT, DAN PENGETAHUAN AUDITOR DALAM PERTIMBANGAN AUDIT Oleh : ANITA PRANOTO 3203009107 Jurusan Akuntansi Fakultas Bisnis Universitas Katolik Widya
Lebih terperinciABSTRACT. Keywords : Mc Donald s, Brand Image, Consumer Buying Interest. Universitas Kristen Maranatha
ABSTRACT At this time, human life can not be separated from the role of the brand that makes the brand become the critical success factors of the process of product sales. For that each company seeking
Lebih terperinciABSTRACT. Total Quality Management (TQM), Managerial Performance. vii Universitas Kristen Maranatha
ABSTRACT The use of Total Quality Management (TQM) as a tool for measuring managerial performance improvements are now more widely used in enterprises in Indonesia. This caused by the successful of the
Lebih terperinciHAK CIPTA LEMBAR PENGESAHAN PERNYATAAN KEASLIAN SKRIPSI...
DAFTAR ISI HAK CIPTA LEMBAR PENGESAHAN PERNYATAAN KEASLIAN SKRIPSI... i ABSTRAK... ii ABSTRACT... iii KATA PENGANTAR... iv UCAPAN TERIMAKASIH... v DAFTAR ISI... vii DAFTAR TABEL... x DAFTAR GAMBAR... xii
Lebih terperinciABSTRACT. Keywords: Accounting Information Systems sales of merchandise, sales activity. Universitas Kristen Maranatha
ABSTRACT All companies carry out the sales process, implemented by the sales activity, to gain profit reply in accordance with company objectives. The sale must be imported in large quantities. The number
Lebih terperinciABSTRAK. Kata Kunci : teacher centered learning, student centered learning, minat, karir, akuntan publik
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh metode pembelajaran pengauditan Teacher Centered Learning/ TCL dan metode pembelajaran pengauditan Student Centered Learning/ SCL terhadap minat
Lebih terperinciABSTRACT. Keywords: accounting information systems sales and efforts to suppress the level of bad debts. vii. Universitas Kristen Maranatha
ABSTRACT Sales on credit will facilitate the company to get more customers. Accounts receivable is the largest asset for a company, so the management of accounts receivable is an important element in the
Lebih terperinciABSTRACT. Keywords: perceptions, auditor s responsibilities, audit expectation gap. Universitas Kristen Maranatha
ABSTRACT There is often occur a misunderstanding between auditor s and ordinary people s perception about auditor s responsibilities. That case trigger a audit expectation gap. This research is observe
Lebih terperinciABSTRACT. vii. Universitas Kristen Maranatha
ABSTRACT The study was conducted at PT. Semangat Sejahtera Bersama located in Tangerang. The purpose of this study was to determine the adequacy and application of Management Control Systems to determine
Lebih terperinciABSTRACT. Keywords: Experience Auditor, Professional Ethics, Materiality
ABSTRACT Research into consideration the materiality level is pretty much done, this research discusses the influence of experience auditor and professional ethics to the level of materiality considerations.
Lebih terperinciABSTRACT. Keywords: Pressure obedience, complexity of tasks, knowledge, experience, and audit judgement. vii Universitas Kristen Maranatha
ABSTRACT The case of an audit failure in recent decades, has led to the crisis of confidence regarding the inability of the accounting profession in auditing financial statements. As in the case of an
Lebih terperinciABSTRACT. Keywords: Hedonic Shopping Motivation. vii. Universitas Kristen Maranatha
ABSTRACT Along with the development of era, the current shopping concept has turned into a reflection of lifestyle and leisure among communities. Humans also have the motivation of a hedonist is a form
Lebih terperinciABSTRAK. Kata kunci: green marketing mix, minat beli. viii. Universitas Kristen Maranatha
ABSTRAK Sejak beberapa dekade terakhir kesadaran masyarakat dunia akan pentingnya pelestarian lingkungan semakin meningkat, peningkatan ini dicetuskan oleh adanya kekhawatiran besar kemungkinan terjadinya
Lebih terperinciABSTRACT. Key words: management control system, knowledge management, resource-based view theory. vii
ABSTRACT Knowledge has become one of the most important asset in organization in this information era, because knowledge has tremendous influence in determining the progress of an organization. This is
Lebih terperinciABSTRAK. Kata-kata kunci: Gaya kepemimpinan, motivasi, disiplin kerja, dan kinerja manajerial. vii. Universitas Kristen Maranatha
ABSTRAK Dalam menjalankan suatu usaha, diperlukan sumber daya manusia sebagai peran aktif di dalam menjalankan proses manajemen. Maka dari itu diperlukannya seorang pemimpin yang handal, guna untuk mengendalikan
Lebih terperinciABSTRACT. Keywords: Audit Report Lag, Type of Industry, Company Age, Audit Opinion, Public Accounting Firm Reputation
ABSTRACT The financial statements are very important in making economic decisions. One of the qualitative characteristics of the financial statements is relevance that can be assessed from the timeliness
Lebih terperinciABSTRAK. Kata-kata kunci: risiko pengendalian, sistem pengendalian intern, pengujian substantif atas saldo persediaan.
ABSTRAK Sistem persediaan yang sangat kompleks menuntut seorang auditor untuk mampu memahami sistem pengendalian intern yang diterapkan oleh klien. Dengan demikian, auditor dapat menetapkan resiko pengendalian
Lebih terperinciABSTRACT. Keyword : auditor, independency, objectivity, integrity, quality of audit.
ABSTRACT User of audit report expect the financial reporting that has been audited free from material misstatement, trusted to be the base for taking a decision and appropriate with generally accepted
Lebih terperinciABSTRAK. Kata kunci: Audit Internal, Kecurangan. Universitas Kristen Maranatha
ABSTRAK Audit internal merupakan pemeriksaan yang independen dalam suatu organisasi yang berfungsi untuk menguji dan mengevaluasi kegiatan perusahaan juga terhadap laporan keuangan dan catatan akuntansi
Lebih terperinciABSTRACT. Keywords: Balanced Scorecard, employee performance. viii. Universitas Kristen Maranatha
ABSTRACT Balanced Scorecard (BSC) is a performance measurement system that not only measure performance through the financial perspective, but through nonfinancial perspective as well. Balanced Scorecard
Lebih terperinciABSTRACT. Key words: electronic word of mouth, attitude (attitude), Interests Buy (purchase intention) vii Universitas Kristen Maranatha
ABSTRACT This study aims to determine the effect of electronic word of mouth on consumer buying interest to potential buyers in Indomaret Surya Sumantri especially students / I in the environment Maranatha
Lebih terperinciABSTRAK. Kata kunci: Nomor Pokok Wajib Pajak (NPWP), kepatuhan Wajib Pajak. Ix Universitas Kristen Maranatha
ABSTRAK Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh kepemilikan Nomor Pokok Wajib Pajak (NPWP) terhadap kepatuhan Wajib Pajak. Penelitian ini menggunakan data primer yang bersumber
Lebih terperinciABSTRACT. Keywords: Motivation, Tax Knowledge, Taxpayer compliance. vii. Universitas Kristen Maranatha
ABSTRACT The purpose of this research is to examine whether there is influence between motivation and knowledge of taxation on tax compliance. In this study, researchers divided the problem into three
Lebih terperinciABSTRACT ENVIRONMENTAL AUDIT ROLE IN SUPPORTING THE APPLICATION OF CORPORATE SOCIAL RESPONSIBILITY IN. TELECOMMUNICATION INDONESIA, TBK
ABSTRACT ENVIRONMENTAL AUDIT ROLE IN SUPPORTING THE APPLICATION OF CORPORATE SOCIAL RESPONSIBILITY IN. TELECOMMUNICATION INDONESIA, TBK This study the purpose to determine how large a role in supporting
Lebih terperinciAbstrak. Kata Kunci: Service Quality, Loyalitas Pelanggan. Universitas Kristen Maranatha
Abstrak Penelitian ini dilatarbelakangi oleh kondisi persaingan bisnis industri jasa pengiriman barang dari waktu ke waktu yang semakin banyak, sehingga perusahaan harus membuat strategi pemasaran baru
Lebih terperinciABSTRACT. Keyword : Income Tax, Modernization of tax administration. vii Universitas Kristen Maranatha
ABSTRACT Taxes are the biggest source of state revenue that derive from non-oil sector which is used for development in the present and future. Tax administration modernization have a purpose to increase
Lebih terperinciABSTRAK. Kata-kata kunci: profesionalisme, auditor, etika profesi, tingkat materialitas, KAP. viii. Universitas Kristen Maranatha
ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh profesionalisme auditor dan etika profesi terhadap tingkat materialitas. Berdasarkan tujuan penelitian maka jenis penelitian ini adalah causal explanatory.
Lebih terperinciABSTRACT ANALYSIS OF RELATIONSHIP BETWEEN INTERNAL AUDITOR PROFESSIONALISMWITH QUALITY OF AUDIT REPORT
ABSTRACT ANALYSIS OF RELATIONSHIP BETWEEN INTERNAL AUDITOR PROFESSIONALISMWITH QUALITY OF AUDIT REPORT Many things are faced by internal auditors, without having to injure the reputation and integrity
Lebih terperinciABSTRACT. Keywords : The Role of Internal Audit, Good Corporate Governance. vii. Universitas Kristen Maranatha
ABSTRACT Corporate Governance has become an interesting issue since the last decade.world organizations like the World Bank and the Organization For Economic Cooperation and Development (OECD) participated
Lebih terperinciDAFTAR ISI. HALAMAN JUDUL... i. HALAMAN LEMBARAN PENGESAHAN... ii. HALAMAN PERNYATAAN KEASLIAN SKRIPSI... iii. MOTTO... iv. ABSTRACT...
DAFTAR ISI HALAMAN HALAMAN JUDUL... i HALAMAN LEMBARAN PENGESAHAN... ii HALAMAN PERNYATAAN KEASLIAN SKRIPSI... iii MOTTO... iv ABSTRACT... v ABSTRAK... vi KATA PENGANTAR... vii DAFTAR ISI... x DAFTAR TABEL...
Lebih terperinciABSTRACT. Keywords: Internal Audit, Sales Internal Control. vii Universitas Kristen Maranatha
ABSTRACT The purpose of this research was to determine the internal audit adopted by the PT. PINDAD (PERSERO) has adequate and internal audit significantly influence the effectiveness of sales internal
Lebih terperinciABSTRAK. Kata kunci : brand image, loyalitas konsumen. viii
ABSTRAK Loyalitas merupakan suatu sikap positif konsumen terhadap suatu produk atau jasa yang disertai dengan perilaku pembelian secara berulang dan bersikap konsisten, yang selanjutnya konsumen merekomendasikan
Lebih terperinciABSTRACT. Keywords: Income Tax Act No. 36 In 2008, Income Tax Act No. 17 In 2000, income tax payable. vii Universitas Kristen Maranatha
ABSTRACT Tax is one important source of state revenue to advance the state revenue. The company is recognized as a business entity required to withhold income tax of Article 21 of its employees. The purpose
Lebih terperinciABSTRAK. terdiri dari empat variabel independen yaitu product, price, place, promotion dan satu
ABSTRAK Penelitian ini bertujuan untuk mengetahui persepsi konsumen terhadap bauran pemasaran produk Chatime di Bandung serta untuk mengetahui besar pengaruh bauran pemasaran terhadap keputusan pembelian
Lebih terperinciDAFTAR ISI. HALAMAN JUDUL... i. PERSETUJUAN SKRIPSI... ii. PERNYATAAN ORISINALITAS... iii. ABSTRACT... iv. KATA PENGANTAR... vii
DAFTAR ISI Halaman HALAMAN JUDUL... i PERSETUJUAN SKRIPSI... ii PERNYATAAN ORISINALITAS... iii ABSTRACT... iv ABSTRAK... v MOTO... vi KATA PENGANTAR... vii DAFTAR ISI... x DAFTAR TABEL... xviii DAFTAR
Lebih terperinciABSTRACT. Keywords: The Implementation of Management Control, Sales Effectiveness. vii. Universitas Kristen Maranatha
ABSTRACT This research was conducted in Perkebunan Nusantara VIII Corporate. The objective of research is to identify quality level of implementation of Management Control System and to identify does the
Lebih terperinciFAKTOR-FAKTOR YANG MEMPENGARUHI EKSPEKTASI KLIEN DALAM AUDIT JUDGEMENT OLEH: DANIEL PARHUSIP
FAKTOR-FAKTOR YANG MEMPENGARUHI EKSPEKTASI KLIEN DALAM AUDIT JUDGEMENT OLEH: DANIEL PARHUSIP 3203008324 JURUSAN AKUNTANSI FAKULTAS BISNIS UNIVERSITAS KATOLIK WIDYA MANDALA SURABAYA 2013 FAKTOR-FAKTOR YANG
Lebih terperinciHUBUNGAN PENGALAMAN DAN JENIS KANTOR AUDIT TERHADAP PENGGUNAAN RED FLAGS BAGI AUDITOR DALAM MENDETEKSI KECURANGAN PELAPORAN KEUANGAN
HUBUNGAN PENGALAMAN DAN JENIS KANTOR AUDIT TERHADAP PENGGUNAAN RED FLAGS BAGI AUDITOR DALAM MENDETEKSI KECURANGAN PELAPORAN KEUANGAN OLEH: DEVI ANGGRAINI SUTANTO 3203008133 JURUSAN AKUNTANSI FAKULTAS BISNIS
Lebih terperinciKeywords: Information Systems Salaries and Wages, Salaries and Wages Accuracy
ABSTRACT Payroll and remuneration systems is one of the largest and most important component in the accounting information system. Payroll and wage system must be designed to comply with government regulations
Lebih terperinciOLEH: STARISKHA PRECILLIA
PENGARUH KEAHLIAN, PENGALAMAN, SITUASI, ETIKA, DAN INDEPENDENSI AUDITOR TERHADAP SKEPTISISME PROFESIONAL DAN KETEPATAN PEMBERIAN OPINI AUDITOR PADA KANTOR AKUNTAN PUBLIK DI SURABAYA OLEH: STARISKHA PRECILLIA
Lebih terperinciABSTRACT. Keywords: auditor switching, measurement of financial distress, management turnover. vi Universitas Kristen Maranatha
ABSTRACT This study was conducted to determine the effect of financial distress measurement and management changes to auditor switching. This study used a sample of 21 financial statements of listed companies
Lebih terperinciC. Subjek Penelitian D. Penentuan Jumlah Sampel dan Teknik Pengumpulan Sampel E. Data dan Teknik Pengumpulan Data F.
DAFTAR ISI HALAMAN JUDUL... ii HALAMAN PENGESAHAN... iii HALAMAN PERNYATAAN... iv HALAMAN PERSEMBAHAN... v KATA PENGANTAR... vi DAFTAR ISI... viii DAFTAR TABEL... x DAFTAR GAMBAR... xii DAFTAR LAMPIRAN...
Lebih terperinciABSTRACT. Keywords: Quality Control Standards and The Performance of the Auditor. vii Universitas Kristen Maranatha
ABSTRACT This study aims to analyze the influence of the quality control standards of the auditor s performance. The research dataobtained from the questionnaire (primary) by taking the respondents were
Lebih terperinciABSTRACT. Keywords: Internal Audit, Sales, BULOG, RASKIN Program. vii. Universitas Kristen Maranatha
ABSTRACT The purpose of this study was to determine the application of internal control over sales RASKIN Bulog regional divisions in West Java and the influence of the internal control unit on the sale
Lebih terperinciUniversitas Kristen Maranatha
Mutual Fund Performance Comparison of Conventional and Islamic Mutual Funds As One Of Investment Alternatives The period January 2011 to January 2013 Anis Putri Kusuma Jurusan Manajeman Fakultas Ekonomi
Lebih terperinciABSTRACT. Keywords :internal audit, effectiveness, internal control, and inventory.
ABSTRACT The purpose of this research is to examine the influence of internal auditor to effectiveness of internal control inventory at PT Gistex, Bandung. The population of this research are employee
Lebih terperinciABSTRAK. Kata kunci: ukuran perusahaan, dewan komisaris, leverage, profitabilitas, pengungkapan tanggung jawab sosial perusahaan.
ABSTRAK Penelitian ini bertujuan untuk menganalisis adanya pengaruh ukuran perusahaan, dewan komisaris, leverage, dan profitabilitas terhadap pengungkapan tanggung jawab sosial perusahaan. Penelitian ini
Lebih terperinciABSTRACT. Keywords: audit fee, internal control, Good Corporate Governance
ABSTRACT The objective of this research is to investigate the influence of the internal control and the Good Corporate Governance toward the audit fee. Sampling method that used in this research is purposive
Lebih terperinciPENGARUH PENGALAMAN DAN SKEPTISME BAGI AUDITOR DI DALAM MENDETEKSI ADANYA RED FLAGS PADA SUATU TINDAK KECURANGAN LAPORAN KEUANGAN
PENGARUH PENGALAMAN DAN SKEPTISME BAGI AUDITOR DI DALAM MENDETEKSI ADANYA RED FLAGS PADA SUATU TINDAK KECURANGAN LAPORAN KEUANGAN OLEH: GUNAWAN LESMANA 3203011245 JURUSAN AKUNTANSI FAKULTAS BISNIS UNIVERSITAS
Lebih terperinciABSTRACT. Key words: going concern, audit quality, financial condition, going-concern audit opinion, descriptive statistics, inferential statistics.
ABSTRACT Going concern is a basic assumption in the preparation of financial statements, a firm is assumed not intend or desire to liquidate or materially reduce its business scale. The problems will be
Lebih terperinciKey Word: Stimulus Advertising, Sound, Musik, Picture, Brand Awareness
ABSTRAC Brand has an important role for a company's survival because brand put a value. In order to face competition in the market, it is very important for companies to develop sustainable competitive
Lebih terperinciABSTRACT. Keywords: Internal control structure, payroll, remuneration procedure. viii Universitas Kristen Maranatha
ABSTRACT The purpose of this study was to analyze employee remuneration procedures and to know about the implementation of the internal control system of remuneration of employees in PT.KeretaApi Indonesia
Lebih terperinciUNIVERSITAS BHAYANGKARA JAKARTA RAYA
UNIVERSITAS BHAYANGKARA JAKARTA RAYA ANALISIS PENGARUH OPINI AUDIT WAJAR TANPA PENGECUALIAN DAN KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN ASURANSI YANG GO PUBLIK
Lebih terperinciABSTRACT. Perception Influences of Managers Regarding Internal Audit on Performance of the Internal Auditor (Case Studies on PT. X in Bandung City )
ABSTRACT Perception Influences of Managers Regarding Internal Audit on Performance of the Internal Auditor (Case Studies on PT. X in Bandung City ) This study aims to determine how perceptions of managers
Lebih terperinciABSTRACT. Keywords : Experiential Marketing, Customer Loyalty
ABSTRACT The aim of this research is to analyze the influence and how much the influence of experiential marketing to Starbucks costumer loyality in Bandung, South java. This research consist of five Independent
Lebih terperinciABSTRACT. Keywords: Machine, PSAK No.16 Revision 2011, Recognition and Measurement. viii Universitas Kristen Maranatha
ABSTRACT The purpose of doing the application of PSAK No. 16 is to find out how the initial recognition and presentation of fixed assets such as machinery in the financial statements. The object of research
Lebih terperinciABSTRACT. Keywords : Service Quality, Customer Loyalty. Universitas Kristen Maranatha
ABSTRACT In the current era of globalization, beauty salon industry is increasing rapidly. The service industries in the services sector emphasizes consideration of the company to increase competitive
Lebih terperinciABSTRACT. Key words: Sales Accounting Information Systems and Sales Activity fluency. vii. Universitas Kristen Maranatha
ABSTRACT This study is a survey of pharmacieslocated in Cirebon. This study aims to determine whether there is influence between sales accounting information system with sales activity fluency. The sample
Lebih terperinciPENGARUH GREEN MARKETING TERHADAP KEPUTUSAN PEMBELIAN PRODUK HIJAU TEH KOTAK ABSTRAK
PENGARUH GREEN MARKETING TERHADAP KEPUTUSAN PEMBELIAN PRODUK HIJAU TEH KOTAK ABSTRAK Tujuan dari penelitian ini adalah mengetahui pengaruh green marketing mix yang terdiri dari produk, promosi, harga dan
Lebih terperinciPENGARUH INDEPENDENSI, KOMPETENSI DAN PROFESIONALISME TERHADAP KUALITAS AUDIT
PENGARUH INDEPENDENSI, KOMPETENSI DAN PROFESIONALISME TERHADAP KUALITAS AUDIT Skripsi S-1 OLEH: MIKHAIL EDWIN NUGRAHA 3203008246 JURUSAN AKUNTANSI FAKULTAS BISNIS UNIVERSITAS KATOLIK WIDYA MANDALA SURABAYA
Lebih terperinciANALISIS PERSEPSI MAHASISWA AKUNTANSI TERHADAP ETIKA PENYUSUNAN LAPORAN KEUANGAN
ANALISIS PERSEPSI MAHASISWA AKUNTANSI TERHADAP ETIKA PENYUSUNAN LAPORAN KEUANGAN Skripsi ini diajukan sebagai salah satu syarat Untuk menyelesaikan jenjang pendidikan Strata Satu (S1) pada Fakultas Ekonomi
Lebih terperinciKata kunci: Kompetensi, Independensi, Kualitas Audit, Etika Auditor
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi dan independensi terhadap kualitas audit dengan etika audit sebagai variabel moderasi. Penelitian inii dilakukan di 2 (dua) KAP di
Lebih terperinciABSTRAK. Universitas Kristen Maranatha
ABSTRAK Laptop sudah menjadi kebutuhan yang tidak terpisahkan dari masyarakat di jaman sekarang ini. Apapun pekerjaan yang dijalani, namun kebutuhan terhadap laptop semakin berkembang. Hewlett-Packard
Lebih terperinciDALAM DIAJUKAN PROGRAM NIM : FAKULTAS SURABAYAA ADLN Perpustakaan Universitas Airlangga
PERSEPSI AKUNTAN PUBLIK DAN AKUNTAN PENDIDIK TERHADAP FAKTOR-FAKTOR YANG MEMPENGARUHI INDEPENDENSI PENAMPILAN AKUNTAN PUBLIK DIAJUKAN UNTUK MEMENUHI SEBAGIAN PERSYARATAN DALAM MEMPEROLEH GELAR SARJANA
Lebih terperinciABSTRAK. Universitas Kristen Maranatha
ABSTRAK Tujuan dari penelitian ini adalah untuk menguji apakah ada pengaruh pada perubahan tarif PPh pasal 22 impor terhadap peredaran barang impor, sampel yang digunakan terdiri dari 40 orang yang bekerja
Lebih terperinciAbstract. INFLUENCE OF INTERNAL AUDIT ON THE REALIZATION OF A GOOD CORPORATE GOVERNANCE AT PT. KAI (Persero) BANDUNG
Abstract INFLUENCE OF INTERNAL AUDIT ON THE REALIZATION OF A GOOD CORPORATE GOVERNANCE AT PT. KAI (Persero) BANDUNG Accountants play an important role on the implementation of a good corporate governance
Lebih terperinciABSTRACT. Key words: Total Quality Management and Effectiveness Operating Revenues. viii. Universitas Kristen Maranatha
ABSTRACT PT.Telkom,Inc is a provider of information and telecommunication companies and providers of telecommunication services and a largest complete network in Indonesia that provides telephone moving
Lebih terperinciANALYSIS OF INSTALLMENT PURCHASE ACCOUNTING WITHIN PROCUREMENT FIXED ASSET IN CV. RAJAWALI PERKASA BY: YULIANA ABSTRACT
ANALYSIS OF INSTALLMENT PURCHASE ACCOUNTING WITHIN PROCUREMENT FIXED ASSET IN CV. RAJAWALI PERKASA BY: YULIANA 43205120004 ABSTRACT This research was about analysis of installment purchase accounting and
Lebih terperinciABSTRACT. Keywords: Nokia, Product Quality, Loyalty. viii. Universitas Kristen Maranatha
ABSTRACT In the present era, the development of technology in the world is progressing very rapidly, it also led to competition in the world of business and technology increasingly stringent. This is what
Lebih terperinciABSTRACT. vii Universitas Kristen Maranatha
ABSTRACT Compare Analysis the Financial Ratios Before and After Implementation of PSAK 55 (Revised 2011) on the Banks Listed on the Indonesian Stock Exchange period 2009-2013 This study aimed to compare
Lebih terperinciABSTRACT. influenced by the proportion of independent board and audit committee size.
ABSTRACT The role of the board of commissioners to give effect to earnings management in overseeing the management of balancing interests so that no earnings management. The audit committee also has a
Lebih terperinciABSTRACT. Keywords : experiential marketing, repeat purchase. Universitas Kristen Maranatha
ABSTRACT Bandung coffee house is one of the coffee shop located in the city of Bandung. Bandung Coffee House serves the variants of the local coffee (toraja, Aceh, Gayo land, Kintamani, Lintong, roared,
Lebih terperinciABSTRACT. Keywords: Intellectual Capital, VAIC, financial performance, firm s value, Indonesian Banking sector, and Regression analysis.
ABSTRACT The purpose of this study is to investigate empirically the relationship between the efficiency of vallue added (VAIC ) and financial performance and firm s value. The study uses the Pulic framework
Lebih terperinciABSTRACT. Keywords: Television advertising, customer interest in purchasing. Universitas Kristen Maranatha
ABSTRACT Campaign on television today much in demand to introduce and promote products to the public. Media advertising campaign on television is considered the most effective way to increase sales of
Lebih terperinciPENGARUH TEKANAN KETAATAN, KOMPLEKSITAS TUGAS DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGMENT OLEH: MERRY ANUGRAHENI
PENGARUH TEKANAN KETAATAN, KOMPLEKSITAS TUGAS DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGMENT OLEH: MERRY ANUGRAHENI 3203009287 JURUSAN AKUNTANSI FAKULTAS BISNIS UNIVERSITAS KATOLIK WIDYA MANDALA SURABAYA
Lebih terperinciABSTRACT. Keywords: television advertising, brand awareness, purchase decisions. Universitas Kristen Maranatha
ABSTRACT As more and more competition in the market, each market (mainly manufacturers) must have a strategy and create a better awareness in order to compete with each other. For that we needed discussion
Lebih terperinciABSTRACT. Keywords: Professionalism, Forensic Accountant, Competency Evidence, Corruption. Universitas Kristen Maranatha
ABSTRACT This research aimed to determine whether there is influence between professionalism forensic accountant's competency evidence of corruption. Indicators used to measure professionalism forensic
Lebih terperinciPENGARUH TEKANAN PERAN TERHADAP KINERJA AUDITOR DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING DI KANTOR AKUNTAN PUBLIK SURABAYA
PENGARUH TEKANAN PERAN TERHADAP KINERJA AUDITOR DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING DI KANTOR AKUNTAN PUBLIK SURABAYA OLEH : SEFTIA SANDRA ISWARA 3203009178 JURUSAN AKUNTANSI FAKULTAS BISNIS
Lebih terperinciABSTRACT. Keyword: operational audit, effectiveness and employee performance. vii. Universitas Kristen Maranatha
ABSTRACT Operational audit was quality controlling for activity of employee which hoped can support reached company objective in a comprehensive manner. Operational audit done by independent and competent
Lebih terperinciABSTRACT. The role of Internal Audit on Corporate Management Obedience
ABSTRACT The role of Internal Audit on Corporate Management Obedience Activity of internal control is one important activity within the company because it is a control activities within the company, especially
Lebih terperinci