Penerapan Sistem Pengendalian Mutu dalam Meningkatkan Kualitas Audit

Fauji, Lukito; Sudarma, Made; Achsin, M.

doi:10.18202/jamal.2015.04.6005

Cited by 15 publications

(27 citation statements)

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“…The auditor can be said to have good audit quality if the auditor is able to find a violation and dare to disclose it. This is in line with Fauji's (2015) statement which states that audit quality for users of financial statements is a belief given by the auditor to the auditee's financial statements that there is no material fraud or misstatement. The audit quality for auditors is seen as compliance with the Public Accountant Professional Standards (SPAP) issued by the IAPI (Indonesian Institute of Certified Public Accountants) as an institution that houses professional auditors.…”

Section: Introductionsupporting

confidence: 85%

A Disclose The competence Of Auditors Relationship With Partners In A Audit Quality

Nurhidayati

triyuono

Ghofar

2019

IJMMU

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A business development demands financial transparency to support success in business competition. It was evidenced by the financial statements of auditors who can provide confidence for investors, which is the desire to invest in a company. Therefore, accountant services are needed for the business development world because reliability of a financial report that it can only be assessed by a professional auditor in the field of accounting. This study was used a qualitative method with an ethnometology approach. The results show that a friend relationship has an impact on the audit quality produced. Recruiting relatives without regard to their competencies makes some audit procedures often overlooked. So, it has taken some several stages such as acceptance of engagement, planning an audit, carrying out field work, and reporting for the audit. Therefore, an successful of the auditor to produce a audit quality is very important start from the acceptance of engagement. This phenomenon is the basis of this research, where the work of one of the KAP auditors affiliated with foreign consultants has a relationship with a partner.

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Section: Introductionsupporting

confidence: 85%

A Disclose The competence Of Auditors Relationship With Partners In A Audit Quality

Nurhidayati

triyuono

Ghofar

2019

IJMMU

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“…Based on the developing questionnaires "Top of Mind" model, was found the most interesting and important topic of advanced professional training on auditors 'opinion. The Data examined with SPSS as the table 3 Then can be concluded that based on the auditor's opinion the most important and the required topic during the Covid 19 pandemic is Quality assurance system of Public Accountant Firms which supported by the research from Fauji, et al stated that Quality assurance system affect audit quality of the auditors [15].…”

Section: Resultsmentioning

confidence: 99%

The Effect of Due Professional Care, Integrity, Confidentiality, and Independence on Audit Quality

Octaviani¹,

Jaswadi²,

Ekasari³

2021

Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)

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This study aimed to analyze the effect of due professional care, integrity, confidentiality, and independence on audit quality. Moreover, define the most required topic of advanced professional training related to increase the professionalism of auditor which was appropriate in this pandemic. The object of the research were public accountant firms in East Java, Indonesia. The data were collected through questionnaires which was conducted during the pandemic. Based on the sample collection using purposive sampling method, the number of samples from this study were 14 public accountant firms. The analytical method used was multiple linear regression which was processed using SPSS 25. The results showed that the due professional care and integrity variables had effect on audit quality. On the other hands confidentiality and independence had no effect on audit quality. In addition, all of variables had significant effect on audit quality simultaneously. Moreover, the result based on top of mind questionnaires model showed that the most required advanced professional training topic was quality assurance system topic which was appropriate in this pandemic. The result of this study was expected to help the manager or stakeholder who require the information on financial statement to make sure the quality of audit result thus could make a reliable decision and could be the consideration of internal management on Public Accountant Firms to adjust the quality assurance system of audit process during this pandemic.

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“…In this study, the method used is a qualitative method. A qualitative method with a phenomenological approach which is a constructivist or naturalistic approach [7].…”

Section: Methodsmentioning

confidence: 99%

From Zero to Hero: Leading with Muhammadiyah Educational Philosophy

Suarsa¹,

Yuniati²,

Sugihyanto³

2021

Proceedings of the 1st Paris Van Java International Seminar on Health, Economics, Social Science and Humanities (PVJ-ISHESSH 20

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This study aims to explore the success of Yogyakartas Muhammadiyah Boarding School (MBS) in managing human resources so that it becomes a leading school in a relatively short time with the support of small financial resources. Phenomenology is used as a research method with founders, top management and employees as informants. This study found that there are two phases of human resource management, the establishment phase and the school development phase. The philosophy of Muhammadiyahs education supported by the ideology of "Ikhlas" plays an important role in the human resource management practice. Routine "Pengajian" as a tool to transform ideology. Management replies "Ikhlas" with facilities as a reward that has an impact on the quality of human resources. The practice of educational management based on Muhammadiyahs educational philosophy makes MBS From Zero to Hero and as a national reference school.

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Penerapan Sistem Pengendalian Mutu dalam Meningkatkan Kualitas Audit

Cited by 15 publications

References 0 publications

A Disclose The competence Of Auditors Relationship With Partners In A Audit Quality

A Disclose The competence Of Auditors Relationship With Partners In A Audit Quality

The Effect of Due Professional Care, Integrity, Confidentiality, and Independence on Audit Quality

From Zero to Hero: Leading with Muhammadiyah Educational Philosophy

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