The Role Of Duty Complexity As A Moderation Of The Influence Auditor's Professional Knowledge And Ethics On Audit Quality

Setyowati, Widhy; Kurniawan, Pratomo Cahyo; Mardiansyah, Aditya; Harahap, Eka Purnama; Lutfiani, Ninda

doi:10.33050/atm.v5i1.1483

Cited by 10 publications

(7 citation statements)

References 22 publications

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“…On the other hand, if the product quality, price perception, and social and cultural values are lower, the purchasing decision will also decrease. [21] The results of this study support previous research conducted by Iryanita & Sugiarto, which states that the perception of price and product quality has a significant positive effect on purchasing decisions. In line with research conducted by that, product quality, price perception, and social and cultural values simultaneously influence purchasing decisions.…”

Section: Discussionsupporting

confidence: 89%

Analysis of the Effect of Product Quality, Price Perception and Social Value on Purchase Decisions for Lampung Tapis Fabrics

Septiyana

Shihab

Kusumah³

et al. 2022

ATM

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Consumer purchasing decisions are an important factor in determining the existence of a product. Galeri Kalianda is a business engaged in the fashion sector providing tapis fabric, which is a woven fabric originating from the Lampung area. The purpose of this study was to determine the variable product quality (X1), perceived price (X2), and social and cultural values (X3) that influence the purchase decision of tapis lampung fabric (Y). The sampling technique used the Simple Random Sampling method with (n = 60) who had made purchases and users of the Lampung filter cloth at the Kalianda Gallery, Jakarta. Based on multiple linear regression analysis, the model Y = 0.570 + 0.136 (x1) +0.299 (x2) +0.223 (x3) + ε is obtained. The T test shows that the variables of product quality, price perception, and social and cultural values partially have a positive and significant effect on purchasing decisions. While the F test shows that these three variables together have an effect of (R2 = 59.5%) on purchasing decisions. The conclusions from the study entitled "The Influence of Product Quality, Price Perception and Social and Cultural Values on Purchase Decisions for Tapis Lampung Fabric (Case Study at Kalianda Gallery-Jakarta)" are: Product quality has a positive and significant influence on purchasing decisions for Lampung Tapis cloth at the Gallery. Kalinda-Jakarta. Price perception has a positive and significant influence on purchasing decisions for Lampung filter cloth at Kalianda Gallery, Jakarta.

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Section: Discussionsupporting

confidence: 89%

Analysis of the Effect of Product Quality, Price Perception and Social Value on Purchase Decisions for Lampung Tapis Fabrics

Septiyana

Shihab

Kusumah³

et al. 2022

ATM

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“…The challenge in this is the challenge of creating technical solutions that balance information, energy resource efficiency, and maximum personal level. Responding to this special need, dozens of protocol conventions have emerged, as well as those that have just emerged in an orderly manner [7].…”

Section: Methodsmentioning

confidence: 99%

Transformation Framework Design on Digital Copyright Entities Using Blockchain Technology

Nurhaeni¹,

Nirmalasari

Faturahman³

et al. 2021

B-FronT

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This research is based on the national need to build an effective HKI protection system. Results in the form of human intellectual work that have very high values should receive adequate regulatory protection supported by a sense of justice & be rewarded according to their intellectual output. Copyright protection for creators and copyright holders according to Law Number 28 of 2014 concerning Copyright. Article 1 number 1 & Article 24 paragraph (1) & (2). So according to the parallel growth of science and the number of outputs of work found and technology which is very rapid, has a great effect on human life. With this background, this research adopts a research framework capable of compiling insights from current research bodies on blockchain technology. The application of the blockchain framework aims to make it easier for creators to prove what and when their work was made in front of a court or when registering a work copyright. Blockchain can provide solutions in copyright protection and digital copyright management.

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“…There is high ambiguity, namely the variety of outcomes (results). In their research, (Setyowati et al, 2021) also state a significant influence between audit complexity and audit quality. Based on the existing background, the formulation of the problem in this study is do the audit's competence, independence, and complexity affect the audit's quality?…”

Section: Theoritical Reviewmentioning

confidence: 96%

Examining Linkage Audit Quality Factors Intervening by Time Budget Pressure

Akbar

2022

Jurnal Akuntansi

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Public accountants are independent auditors who provide services to the general public, especially in auditing financial statements made by their clients. The task of a public accountant is to examine and give an opinion on the fairness of the financial statements of a business entity based on predetermined standards. The public accounting profession is responsible for increasing the reliability of the company's financial statements. The public can obtain reliable financial statement information as a basis for decision-making. The research objective is to answer the phenomenon of the variable, namely the Effect of Auditor Competence, Audit Complexity, Auditor Independence on Audit Quality. The research method uses Multiple Regression Analysis. From the research results obtained the following results Auditor Independence has the most dominant effect on Audit Quality, Audit Complexity also has a significant but negative impact on Audit Quality. Meanwhile, Auditor Competence also significantly impacts Audit Quality.

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The Role Of Duty Complexity As A Moderation Of The Influence Auditor's Professional Knowledge And Ethics On Audit Quality

Cited by 10 publications

References 22 publications

Analysis of the Effect of Product Quality, Price Perception and Social Value on Purchase Decisions for Lampung Tapis Fabrics

Analysis of the Effect of Product Quality, Price Perception and Social Value on Purchase Decisions for Lampung Tapis Fabrics

Transformation Framework Design on Digital Copyright Entities Using Blockchain Technology

Examining Linkage Audit Quality Factors Intervening by Time Budget Pressure

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