Dewi, Riana R
Fakultas Ekonomi Universitas Darul 'Ulum Jombang

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FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT Heryanto, Heru; Laela, Nur; Dewi, Riana R
eBA Journal: Journal Economics, Bussines and Accounting Vol 5 No 1 (2019): eBA JOURNAL
Publisher : Fakultas Ekonomi Universitas Darul 'Ulum Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32492/eba.v5i1.712

Abstract

This study aims to determine the significance of the influence of competence, independence, professionalism, auditor experience, accountability, and auditor's knowledge of audit quality. This study uses a questionnaire with a population and sample, namely all auditors who work at the Public Accounting Office (KAP) in the Special Region of Yogyakarta and Surakarta. Sampling techniques using Convenience Sampling with a sample of 61 respondents. The data used in this study is a questionnaire using a Likert scale 1 to 5. The data analysis technique used in this study is multiple linear regression using the SPSSprogram for Windows. The analysis tool in this study using validity and reliability, the classical assumption (normality test, multicollinearity, heteroscedasticity test and autocorrelation test) while the data were analyzed using multiple linear regression test, t test, F test and the coefficient of determination (R2).Based on the results of the t-test analysis performed, it shows that there is a positive influence of competence, independence, professionalism, auditor experience, accountability, and auditor's knowledge of audit quality and simultaneously competency, independence, professionalism, auditor experience, accountability, and auditor knowledge variables affect quality audit
INDIVIDUAL FACTORS THAT INFLUENCE THE ETHICAL BEHAVIOR OF ACCOUNTING STUDENT Kusvanti, HeniIkke; Suhendro, Suhendro; Dewi, Riana R
eBA Journal: Journal Economics, Bussines and Accounting Vol 5 No 1 (2019): eBA JOURNAL
Publisher : Fakultas Ekonomi Universitas Darul 'Ulum Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32492/eba.v5i1.705

Abstract

This research aims to find out how the influence of gender, ethical sensitivity, locus of control, and the understanding of the code of ethics the ethical behaviour against the accountant accounting students at universities in Surakarta. The population in this research are undergraduate students program of study had been completed accounting auditing courses at the Islamic University of Surakarta Batik, Slamet Riyadi, University and high school Economics. Sampling technique used was simple random sampling technique. Methods of analysis used was multiple linear regression analysis. The results of this research show that gender, ethical sensitivity and locus of control have no effect against the ethical behavior of college students in Surakarta. While the understanding of the code of ethics to ethical behavior of college students in Surakarta. The value of the coefficient of determination (R2) of 0.102. This indicates that the variansi variable on the practice of ethical behavior of college students in higher education in Surakarta amounted to 10.2% can be explained by the variable gender, ethical sensitivity, locus of control and understanding of the code of ethics of accountants, while the rest 89.8% is explained by factors – factors other than that examinedThis research aims to find out how the influence of gender, ethical sensitivity, locus of control, and the understanding of the code of ethics the ethical behaviour against the accountant accounting students at universities in Surakarta. The population in this research are undergraduate students program of study had been completed accounting auditing courses at the Islamic University of Surakarta Batik, Slamet Riyadi, University and high school Economics. Sampling technique used was simple random sampling technique. Methods of analysis used was multiple linear regression analysis. The results of this research show that gender, ethical sensitivity and locus of control have no effect against the ethical behavior of college students in Surakarta. While the understanding of the code of ethics to ethical behavior of college students in Surakarta. The value of the coefficient of determination (R2) of 0.102. This indicates that the variansi variable on the practice of ethical behavior of college students in higher education in Surakarta amounted to 10.2% can be explained by the variable gender, ethical sensitivity, locus of control and understanding of the code of ethics of accountants, while the rest 89.8% is explained by factors – factors other than that examined