No abstract

This research was conducted to test the effect of audit quality on earnings quality. Its observed data consisted of 116 annual data of manufacturing companies listed in the Indonesia Stock Exchange within 2011-2014. The proxies of audit quality are auditor size, audit tenure and audit specialization. The earnings quality was formed from the attributes of accrual quality, persistence, predictability, and income smoothing. The analysis techniques for this research involved (1) an confirmatory factor analysis to form the earnings quality and (2) multiple regression analysis to test the effect of the auditor size, audit tenure and audit specialization on earnings quality. Analysis results showed that earnings quality is formed by the attributes of persistence and predictability. Research results showed that auditor size and audit tenure have effect on earning quality, while audit specialization do not.

Materi Akuntansi Sektor Publik (ASP) mulai dikenalkan dan menjadi mata pelajaran wajib pada muatan kurikulum nasional di Jurusan Akuntansi pada level SMK di Tahun 2017. Dampaknya guru harus mencari bentuk pembelajaran ASP yang sesuai dengan daya serap murid SMK, karena karakter ASP sangat berbeda dengan akuntansi sektor privat, dan guru akuntansi di tingkat SMK belum mengenal materi pelajaran ASP, selain itu area ASP yang sangat luas, karena terdiri dari Akuntansi Organisasi Nirlaba dan Akuntansi Pemerintahan (Akuntansi Pemerintah Pusat, Akuntansi Pemerintah Daerah, Akuntansi BLU/BLUD, dan Akunatnsi untuk Desa). Tujuan kegiatan PKM ini, untuk menguatkan pemahaman dan memperkaya referensi ASP terhadap Guru SMK, sehingga dapat mengevaluasi kurikulum mata pelajaran ASP. Tim pemateri dari dosen- Jurusan Akuntansi Politeknik Negeri Malang, dan pesertanya adalah Guru SMK yang tergabung dalam MGMP Akuntansi SMK di Kabupaten Lumajang. Metode pelatihan yang digunakan: (1) Ceramah, (2) Diskusi dan Tanya jawab, dan (3) Praktek Proses Akuntansi Keuangan Daerah. Kegiatan PkM dilaksanakan tanggal 12-15 September 2019 (32 Jam Pel), bertempat di SMKN 1 Lumajang, diikuti 31 Peserta. Hasil dari kegiatan PkM adalah: (1) Peserta mendapatkan materi yang ter-update Akuntansi Sektor Publik, dan (2) Peserta mampu mengevaluasi kurikulum mata pelajaran ASP sehingga menghasilkan usulan kurikulum mata pelajaran ASP yang baru.

The purpose of this research is to adopt public accounting professional standards in Malang and Surabaya, East Java, Indonesia, in order to improve audit quality. A total of 150 junior and senior auditors, supervisors, managers, and partners from public accounting companies in Malang and Surabaya, Indonesia, were included in the sample. The study's findings revealed that the competency of the auditors performing audits on behalf of the customer had an impact on the audit quality. Recommendations for improving audit quality based on public accountants' professional standards should be maximized and implemented to public accountants' audits on the client side so that auditor quality improves and more assignments are completed.

The purpose of this study was to determine the level of student satisfaction towards the quality of service provided by the Accounting Department, State Polytechnic of Malang (Polinema), by comparing the actual service delivered by the institution to the one expected by the students. Respondents as samples were determined proportionally for each study program and class of as many as 100 students. The questionnaire was randomly given to respondents to obtain a response to service quality consisting of 5 (five) dimensions, namely tangible, reliability, responsiveness, assurance and empathy. Data analysis was descriptive analysis prosiding from descriping the data in term of the mean and frequency, and than measuring student satisfaction index and ending up with determining the service quality using importance-performance analysis (IPA). The results showed that  most respondents were DIV Management Accounting study program students, of whom the majority were female. The frequency of the students response for the quality of the received service fell into the catagory of very satisfying, which means that, in general, the quality of service received by students was very satisfying. There were found two dimensions in quadrant A where two forms of service quality must be improved immediately, four dimensions in quadrant B where six forms of service quality must be maintained, and all dimensions in quadrant D where eight forms of service quality in the short term may be ignored.