Business Economic, Communication, and Social Sciences (BECOSS) Journal最新文献_第2页

Audit Expectation Gap Debates: To What Extent Audit Expectation Gap Defence Auditors? 审计期望差距之争:审计期望差距在多大程度上保护审计师?

Business Economic, Communication, and Social Sciences (BECOSS) Journal Pub Date : 2022-02-01 DOI: 10.21512/becossjournal.v4i1.7790

Adelia Yulma Budiarto

{"title":"Audit Expectation Gap Debates: To What Extent Audit Expectation Gap Defence Auditors?","authors":"Adelia Yulma Budiarto","doi":"10.21512/becossjournal.v4i1.7790","DOIUrl":"https://doi.org/10.21512/becossjournal.v4i1.7790","url":null,"abstract":"The research aimed to unpack the debate of the audit expectation gap that occurs between the audit profession and the general public. This qualitative research intended to revisit what shapes audit objectives and their difficulties by drawing upon prominent academic debates and publicly available reports. This research argues that the concept of the audit expectation gap is two-fold. At first, the gap has been seen as destruction for the audit profession. However, to a certain extent, the gap is useful for auditors' defence mechanisms from critics, though auditors have to be alert that the gap might turn into an offensive medium and fuel the criticism. To illustrate this contention, this research argues the following. Firstly, the series of accounting scandals, changes of auditing standards towards fraud, and the phenomenon of audit explosion are giving more autonomy for auditors to protect the professions' best interest. Secondly, the issue of audit independence and conflict of interest is favourable for auditors to sustain the gap and maintain the monopoly of the audit business. Instead of being left behind, auditors earned public legitimacy because they manage to build a distinctive image as an expert who was able to work for the greater public interest in a complex, uncertain, conflicted, and stressful working environment. Thirdly, public demand for transparency is hurting audit professions because it increases public mistrust and might reveal audit confidentiality. It even fuels criticism further because auditors have communication difficulties.","PeriodicalId":235441,"journal":{"name":"Business Economic, Communication, and Social Sciences (BECOSS) Journal","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116783724","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Effect Analysis of Solvency Ratio, Profitability Ratio and Inflation on Stock Return 偿付能力比率、盈利能力比率和通货膨胀率对股票收益的影响分析

Business Economic, Communication, and Social Sciences (BECOSS) Journal Pub Date : 2022-02-01 DOI: 10.21512/becossjournal.v4i1.7833

Olivia The, Dea Afifah Wijaya, H. H. Muljo

引用次数: 4

On Destination Logo: A Design Review of Visit Malaysia Year’s Logo (1990 -2020) 目的地标志:马来西亚旅游年标志设计回顾(1990 -2020)

Business Economic, Communication, and Social Sciences (BECOSS) Journal Pub Date : 2022-01-31 DOI: 10.21512/becossjournal.v4i1.7949

ShawHong Ser

引用次数: 0

Selection of Inventory Valuation Method Using FIFO and Weighted Averaged 先进先出与加权平均存货计价方法的选择

Business Economic, Communication, and Social Sciences (BECOSS) Journal Pub Date : 2022-01-31 DOI: 10.21512/becossjournal.v4i1.7773

Aulia Azahra, Rahmat Siauwijaya

引用次数: 0

Pemanfaatan Media Sosial Sebagai Komunikasi Kreatif Institusi Pendidikan Tinggi Indonesia di Masa Pandemi COVID-19 在COVID-19大流行期间，社交媒体被用作印度尼西亚高等教育机构的创造性交流

Business Economic, Communication, and Social Sciences (BECOSS) Journal Pub Date : 2021-09-30 DOI: 10.21512/becossjournal.v3i3.7710

Haris Suhendra

{"title":"Pemanfaatan Media Sosial Sebagai Komunikasi Kreatif Institusi Pendidikan Tinggi Indonesia di Masa Pandemi COVID-19","authors":"Haris Suhendra","doi":"10.21512/becossjournal.v3i3.7710","DOIUrl":"https://doi.org/10.21512/becossjournal.v3i3.7710","url":null,"abstract":"The COVID-19 pandemic has forced higher education institutions to change the way they communicate so that the number of new students can continue to grow. The use of social media is a strategy for higher education institutions that must be carried out in building awareness and strong relationships with students and alumni to achieve this growth. Therefore, this study aims to look at the performance of social media during the COVID-19 pandemic by examining upload movement activities on social media. The focus of this research is using social media analytics through performance metrics Impressions, Audience Demographics & Growth, Publishing Behavior, Engagement. The object of this research is to study all activity uploads on Facebook, Instagram and Tiktok during the period July 1, 2020 to June 30, 2021. The frequency of uploads is collected per day and analyzed for one year. This study analyzes the content, frequency and time period of uploads on Facebook, Instagram and Tiktok. The results of this study show the performance of Social Media metrics on Instagram, Facebook and Tiktok by comparing the performance of the research period taken in this study with the previous one year period. Higher Education Institutions are advised to use Social Media as an effective creative communication channel to build the advantages of Higher Education Institutions and build relationships with the public during the COVID-19 pandemic.","PeriodicalId":235441,"journal":{"name":"Business Economic, Communication, and Social Sciences (BECOSS) Journal","volume":"105 6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133481232","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Entrepreneurship and Innovation in Obtaining Competitive Advantage in Non-Formal English Education Industry in Indonesia: A Model Proposition 创业与创新:印尼非正规英语教育产业获得竞争优势的模式命题

Business Economic, Communication, and Social Sciences (BECOSS) Journal Pub Date : 2021-09-30 DOI: 10.21512/becossjournal.v3i3.7749

Respati Wulandari

引用次数: 1

Analysis of Aspects Required to Improve Customer Experience in Indonesia’s Internet Broadband 印尼互联网宽带客户体验提升需要的方面分析

Business Economic, Communication, and Social Sciences (BECOSS) Journal Pub Date : 2021-09-30 DOI: 10.21512/becossjournal.v3i3.7687

Wendy Junaidi

引用次数: 0

The Effect of Quality of Work Life, Hardiness and Perceived of Alternative Job Opportunities on Turnover Intentions 工作生活品质、适应力、替代工作机会感知对离职意向的影响

Business Economic, Communication, and Social Sciences (BECOSS) Journal Pub Date : 2021-09-30 DOI: 10.21512/becossjournal.v3i3.7703

I. Setyawati

{"title":"The Effect of Quality of Work Life, Hardiness and Perceived of Alternative Job Opportunities on Turnover Intentions","authors":"I. Setyawati","doi":"10.21512/becossjournal.v3i3.7703","DOIUrl":"https://doi.org/10.21512/becossjournal.v3i3.7703","url":null,"abstract":"Many behaviors that indicate turnover intentions in the company become a serious problem such as laziness to work, high absences, many employees do not renew their contracts, employee dissatisfaction with the company policies, high-level work stress, etc. This study aimed to examine the influence of quality of work life, hardiness, and perceived of alternative job opportunities on turnover intentions. This study method used is a quantitative method with the type of associative research. Data collection with questionnaire scale and sample of 167 employees. Data analysis uses multiple linear regression using SPSS version 26 for Windows software. This study found that quality of work life, hardiness, and perceived of alternative job opportunities together influenced turnover intentions by 57.8%. This study also provides an overview for companies to consider the aspects that may affect turnover intentions. The company needs to consider the market situations before implementing the new policies, doing employee surveys to know their perceptions, and improve the company systems to create a good work environment.","PeriodicalId":235441,"journal":{"name":"Business Economic, Communication, and Social Sciences (BECOSS) Journal","volume":"89 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128505250","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

Evolution of Interpersona Communication Through Symbols (Sticker) Cyber Native In The Line App 在线应用中符号(贴纸)网络原生代的人际交流演变

Business Economic, Communication, and Social Sciences (BECOSS) Journal Pub Date : 2021-09-30 DOI: 10.21512/becossjournal.v3i3.7729

Noor Rachmawati, Oryza Devi Salam, Giovani Anggasta Setiawan, Regina Geovania Anggasita Izaak

{"title":"Evolution of Interpersona Communication Through Symbols (Sticker) Cyber Native In The Line App","authors":"Noor Rachmawati, Oryza Devi Salam, Giovani Anggasta Setiawan, Regina Geovania Anggasita Izaak","doi":"10.21512/becossjournal.v3i3.7729","DOIUrl":"https://doi.org/10.21512/becossjournal.v3i3.7729","url":null,"abstract":"The essence of man in life is to conduct communication activities. An individual is said to communicate with others if both have an understanding of the meaning of the message conveyed in his interaction. Advances in information communication technology provide opportunities for individuals to more easily interact over the internet. Of the recorded internet users, 130 million are active on social media. New Media Communication, or communication based on information technology, makes social media a prima donna for individuals to interact socially in cyberspace. Text-based communication platforms such as WhatsApp and LINE make it easier for individuals or those in cyberspace referred to as digital natives to interact. These digital natives in their interactions do the continuous thing as a habit that eventually becomes a culture of communication. \u0000 In this research, the focus of research is the evolution of communication between users in the new media era in LINE users as a text application-based social media with a constructivist approach, qualitative research methodology with virtual ethnographic research methods and descriptive analysis levels. Data collection with online interviews, as well as chat history observations and the use of LINE sticker features. The purpose of the study is: (1) to find out the communication of digital natives on the LINE application platform, (2) to find out the evolution of interpersona communication formed from the results of native digital interactions on the LINE application platform using a virtual ethnographic approach.","PeriodicalId":235441,"journal":{"name":"Business Economic, Communication, and Social Sciences (BECOSS) Journal","volume":"292 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127556907","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

Pengaruh Religiusitas, Agreeableness, dan Usia Terhadap Perilaku Prososial Remaja 宗教信仰、侵略性和年龄对青少年社会保障行为的影响

Business Economic, Communication, and Social Sciences (BECOSS) Journal Pub Date : 2021-09-30 DOI: 10.21512/becossjournal.v3i3.7777

Ika Widiastuti

引用次数: 0