Analisis Pembelajaran Mata Kuliah Auditing (Kompentensi Dalam Auditor Judgment )

Wibowo, Ery

doi:10.26714/mki.1.2.2011.78-87

Cited by 4 publications

(3 citation statements)

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“…Audit judgment has an important role in forming an audit opinion, (Mohd et al 2010). Making audit judgments requires expertise that is obtained through long learning where the basic knowledge of auditing is obtained through learning on campus (Wibowo, 2011). (Tielman & Pamudji, 2012)states that knowledge can influence an auditor's judgment.…”

Section: Introductionmentioning

confidence: 99%

A Auditor Experience, Locus of Control and Obedience Pressure on Auditor Judgment at Public Accounting Office, Jakarta Selatan

Hendrawan

2023

IJEBE

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Purpose:This study aims to examine the effect of Audit Experience, Locus of Control and Obedience Pressure on Audit Judgment as well as simultaneously. Audit Experience, Locus of Control and Obedience Pressure as independent variables. Audit Judgment as dependent variable. Methodology/Approaches: The research method used is quantitative by using primary data questionnaires to the Public Accounting Firm in Central Jakarta area. The sampling process is carried out using the Simple Random Sampling method and this study uses a slovin formula with the result of 73 respondents. The data obtained is processed by data analysis techniques using SPSS version 25. Results/Finding:The results indicated that: (1) audit experience has no effect and is not significant on audit judgment; (2) locus of control has a positive and significant effect on audit judgment; (3) obedience pressure has a positive and significant effect on audit judgment; (4) audit experience, locus of control and obedience pressure have a significant effect on audit judgment simultaneously. Limitations:The scope of this research is only conducted in Central Jakarta, this study only examines three factors that influence the making of audit judgment so that it is possible that other factors that can influence audit judgment may not be known. Keywords:Audit Experience; Locus of Control; Obedience Pressure; Audit Judgment.

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Section: Introductionmentioning

confidence: 99%

A Auditor Experience, Locus of Control and Obedience Pressure on Auditor Judgment at Public Accounting Office, Jakarta Selatan

Hendrawan

2023

IJEBE

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“…One of the courses in the Accounting Department that requires a different learning model is auditing. Learning auditing courses requires illustrations of actual cases in applying knowledge or concepts obtained from lectures and textbooks (Wibowo, 2011). Auditing courses require case-based learning methods so that this course cannot be held in the form of tutorials/lectures.…”

Section: Introductionmentioning

confidence: 99%

Effectiveness of Online Learning in Auditing Course

Windyastuti

Budi

2021

bmss

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This study analyzes the differences in the effectiveness of several online learning in the Auditing course. The Auditing course was held in four models include 1). Without class and assignments 2). The class without giving assignments 3). The class with assignments but without discussion 4). The class with assignments and discussions. This study uses primary data obtained by questionnaires to 105 undergraduate students who have taken auditing courses at several universities in Yogyakarta Special Region. The data were analyzed by the analysis of variance and the Bonferroni test. The results showed that students' understanding of auditing courses varied between some online learning models. The highest student understanding occurred in the class with assignments and discussions. The second rank is the class without assignments is in the third level. Meanwhile, the lowest level is the online learning model without classes and assignments. However, the score difference between the class with assignments but without discussion and the class with assignments and discussions is not significant. It exhibits that the discussion of online assignments has no impact on student understanding.

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“…Pemahaman ini yang kadang sulit dicapai mahasiswa karena keterbatasan metode perkuliahan online. Wibowo (2011) menyimpulkan bahwa proses pembelajaran ilmu auditing tidak dapat lepas dari tuntutan dunia praktik. Jadi, pembelajaran audit memerlukan pembelajaran praktik, bukan hanya teori.…”

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Pembelajaran Matakuliah Pengauditan Dalam Sebuah Kajian: Ada Apa Dibalik Problematika Pembelajaran Daring ?

Ginting

Dewi

2022

jpak

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This research was conducted with the aim of knowing the problems that occurred in lectures during the pandemic, as well as finding an alternative in overcoming the problems of lectures. The alternative is studied further in a learning strategy. The theory used in this research is Behavioristic Learning Theory. This research was conducted on Accounting Study Program students at Tanjungpura University using qualitative research methods, case study approaches, where the research conducted resulted in several findings related to problems that occurred in brave learning during the pandemic. Some of the problems found during online learning, namely; miscommunication between lecturers and students, student ethics, lack of commitment and responsibility. To produce good output, an effective learning process must be carried out. The learning process is determined by the learning strategy implemented by the lecturer. Based on these problems, it is an implementation of learning strategies as an effort to handle the problems of the lectures carried out.

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Analisis Pembelajaran Mata Kuliah Auditing (Kompentensi Dalam Auditor Judgment )

Cited by 4 publications

References 0 publications

A Auditor Experience, Locus of Control and Obedience Pressure on Auditor Judgment at Public Accounting Office, Jakarta Selatan

A Auditor Experience, Locus of Control and Obedience Pressure on Auditor Judgment at Public Accounting Office, Jakarta Selatan

Effectiveness of Online Learning in Auditing Course

Pembelajaran Matakuliah Pengauditan Dalam Sebuah Kajian: Ada Apa Dibalik Problematika Pembelajaran Daring ?

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