2022
DOI: 10.55217/102.v15i2.559
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The Effect of Experience and Professionalism on Auditor's Performance in Jakarta and Surabaya Accounting Firms during Pandemic the COVID – 19

Abstract: The purpose of this study was to determine the experience and professionalism of an auditor’s performance. The population of this research is Public Accounting Firms throughout Jakarta and Surabaya. The method in this research is quantitative with a primary data type. The sample used was 9 Public Accounting Firms with 170 auditors as respondents. The sampling technique is an analysis of the outer model (measurement model) and inner model (structural model) using the Multivariate Structural Equation Model (SEM)… Show more

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Cited by 6 publications
(6 citation statements)
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“…The results of the descriptive statistics show consistent trend with the financial information currently provided by accountants to the public annual reports which are no longer sufficient for the environment and society (Shubiri et al, 2012), Actions related to the company's level of success are now increasingly shifting to increasingly broadly, previously the company was only seen from the economic aspect, now the investors too prioritizing responsible companies in social and environmental aspects (Halkos and Nomikos, 2021;Li et al, 2022;Nurhadi et al, 2022;Quddus et al, 2022). Companies cannot be separated from various environmental influences, particularly in the economic, environmental, and political sectors.…”
Section: Descriptive Statisticssupporting
confidence: 52%
“…The results of the descriptive statistics show consistent trend with the financial information currently provided by accountants to the public annual reports which are no longer sufficient for the environment and society (Shubiri et al, 2012), Actions related to the company's level of success are now increasingly shifting to increasingly broadly, previously the company was only seen from the economic aspect, now the investors too prioritizing responsible companies in social and environmental aspects (Halkos and Nomikos, 2021;Li et al, 2022;Nurhadi et al, 2022;Quddus et al, 2022). Companies cannot be separated from various environmental influences, particularly in the economic, environmental, and political sectors.…”
Section: Descriptive Statisticssupporting
confidence: 52%
“…CEO duality is beneficial for the company's internal affairs because it clearly depicts roles and responsibilities to the person holding two positions, confirming the prophecy of stewardship theory (Duru, Iyengar, & Zampelli, 2016;Sumague & Briones, 2022;Nurhadi et al, 2022;Mubeen et al, 2022). The positive result is also consistent with Sheikh and Karim (2015) and Munir and Li (2018) clarified that performance and efficiency are enhanced over a period when the same person holds two positions.…”
Section: Ceo Duality and Firm Performancesupporting
confidence: 76%
“…Yueng (2002) reports that Malaysia is ranked second in Asian region just behind Indonesia in aspect of the percentage family-owned listed firms in the Asian. Conflicts among family members may result in fewer disclosures and an increase in earnings management because of different business objectives, unfair treatment by related family members, or, to some extent, unhealthy competition among family members themselves (Gómez-Mejía, Haynes, Núñez-Nickel, Jacobson, & Moyano-Fuentes, 2007; Setia- Atmaja, Haman, & Tanewski, 2011;Belesis al., 2022;Nurhadi al., 2022). The alignment effect theory suggests that in order to sustain the reputation and interest between the family members and shareholders the activities of earnings management will decreased (Wan Mohammad & Wasiuzzaman, 2020).…”
Section: Hypotheses Developmentmentioning
confidence: 99%