Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)最新文献_第2页

The Effect of Due Professional Care, Integrity, Confidentiality, and Independence on Audit Quality 应有的专业谨慎、诚信、保密和独立性对审计质量的影响

Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020) Pub Date : 2021-07-19 DOI: 10.2991/aebmr.k.210717.022

Dwirezki Octaviani, Jaswadi, Kurnia Ekasari

{"title":"The Effect of Due Professional Care, Integrity, Confidentiality, and Independence on Audit Quality","authors":"Dwirezki Octaviani, Jaswadi, Kurnia Ekasari","doi":"10.2991/aebmr.k.210717.022","DOIUrl":"https://doi.org/10.2991/aebmr.k.210717.022","url":null,"abstract":"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. Keywords—due professional care, integrity, confidentiality, independence, audit quality, advanced professional training","PeriodicalId":433214,"journal":{"name":"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)","volume":"69 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126096290","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

The Effect of Computer Anxiety, Computer Attitude, Computer Self Efficacy and Accounting Knowledge on Accounting Students’ Understanding Using Accurate-based Accounting Software 计算机焦虑、计算机态度、计算机自我效能感和会计知识对会计专业学生使用基于准确性的会计软件的理解的影响

Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020) Pub Date : 2021-07-19 DOI: 10.2991/aebmr.k.210717.011

Sarwendah Biduri, Sigit Hermawan, Eny Maryanti, Ruci Arizanda Rahayu, N. Utami

{"title":"The Effect of Computer Anxiety, Computer Attitude, Computer Self Efficacy and Accounting Knowledge on Accounting Students’ Understanding Using Accurate-based Accounting Software","authors":"Sarwendah Biduri, Sigit Hermawan, Eny Maryanti, Ruci Arizanda Rahayu, N. Utami","doi":"10.2991/aebmr.k.210717.011","DOIUrl":"https://doi.org/10.2991/aebmr.k.210717.011","url":null,"abstract":"This research aimsat knowing computer anxiety variables, computer attitude variables, computer self-efficacy variables, and accounting knowledge variables, which can affect student understanding using accurate based software. This type of research used quantitative research. The sample used was 134 accounting students in 2017 using probability sampling and random sampling methods—the data obtained by distributing questionnaires to students majoring in accounting to answer. The analysis tool was used to help process datain SPSS software version 18.0. The analysis technique uses multiple linear. There were 134 copies of the questionnaire distributed; only 129 were returned and could be processed. The research limitation was only to test four variables and was carried out on the 5th semester accounting students of Muhammadiyah University of Sidoarjo. The research contribution to the problem is to examine four internal factors that influence student understanding using a computer accounting program. The results of the partial test show that the computer anxienty variable (X1) and the computer attitude variable (X2) have no effect on understanding using accurate software. But the computer self-efficacy variable (X3) and the accounting knowledge variable (X4) partially affect the understanding of accounting students using accurate accounting software. Keywords—computer anxiety, computer attitude, computer selfefficacy, accounting knowledge, accurate accounting software","PeriodicalId":433214,"journal":{"name":"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)","volume":"72 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126300140","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: 4

The Impact of Covid-19 Pandemic on the Forecasting Indonesian Composite Stock Price Index 新冠肺炎疫情对印尼综合股价指数预测的影响

Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020) Pub Date : 2021-07-19 DOI: 10.2991/aebmr.k.210717.049

M. Aziza, Nurafni Eltivia, N. I. Riwajanti

引用次数: 0

The Influence of Sharia Supervisory Board, Leverage, and Equitable Distribution Ratio on Earnings Management Practices in Islamic Banking 伊斯兰教法监事会、杠杆和公平分配比率对伊斯兰银行盈余管理实践的影响

Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020) Pub Date : 2021-07-19 DOI: 10.2991/aebmr.k.210717.013

Bagas Brian Pratama, Muhammad Muwidha, Ari Kamayanti

{"title":"The Influence of Sharia Supervisory Board, Leverage, and Equitable Distribution Ratio on Earnings Management Practices in Islamic Banking","authors":"Bagas Brian Pratama, Muhammad Muwidha, Ari Kamayanti","doi":"10.2991/aebmr.k.210717.013","DOIUrl":"https://doi.org/10.2991/aebmr.k.210717.013","url":null,"abstract":"This study aims to explore the influence of the Sharia Supervisory Board, Leverage and Equitable Distribution Ratio on earnings management practices at Islamic Banking in Indonesia. The population in this study consisted of 15 Islamic Banking companies registered under the Financial Services Authority (OJK) during 2011-2018. The acquisition of a sample of 8 companies were determined through purposive sampling. The data were collected using the documentation method obtained from the company's published annual reports. The data were then analyzed using the Multiple Linear Regression analysis technique which was processed using of the SPSS.25 program. The results showed that simultaneously all the independent variables tested had a significant effect on the earnings management with Adjusted R Square value of 25.3%. Meanwhile, partially the Sharia Supervisory Board had no significant effect on earnings management, while Leverage and Equitable Distribution Ratio had a significant negative effect on earnings management. The significant influence of Leverage and Equitable Distribution Ratio proves that managers have a high consideration of the company's financial ratios in determining company policy. While the insignificant results from the other variables show the weak oversight function of the Sharia Supervisory Board in Islamic Banking. Keywords—earning management, sharia supervisory board, leverage, equitable distribution ratio","PeriodicalId":433214,"journal":{"name":"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)","volume":"66 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131692323","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

Design of Entrepreneurship Learning Model with Teaching Factory Method to Improve Student’s Competencies 运用教学工厂法设计创业学习模式，提高学生能力

Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020) Pub Date : 2021-07-19 DOI: 10.2991/aebmr.k.210717.041

Anik Kusmintarti, Sidik Ismanu, M. Anshori

引用次数: 0

Does Border Strength Affect Job Satisfaction and Organizational Citizenship Behavior 边界强度是否影响工作满意度和组织公民行为

Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020) Pub Date : 2021-07-19 DOI: 10.2991/aebmr.k.210717.044

N. Fiernaningsih, P. Herijanto

引用次数: 0

Investment Opportunity Set Analysis as a Mediation of Influence of Capital Structure on Company Value with Economic Growth as a Moderating Variable 投资机会集分析:资本结构对公司价值的中介作用，经济增长为调节变量

Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020) Pub Date : 2021-07-19 DOI: 10.2991/aebmr.k.210717.014

Yusna, Sugeng Sulistiono

引用次数: 0

Islamic Mini Banking Laboratory Management System 伊斯兰迷你银行实验室管理系统

Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020) Pub Date : 2021-07-19 DOI: 10.2991/aebmr.k.210717.043

N. I. Riwajanti, K. D. Susilowati, Riezky Amalia

引用次数: 1

User Resistance in the Implementing E-Budgeting 实施电子预算中的用户阻力

Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020) Pub Date : 2021-07-19 DOI: 10.2991/aebmr.k.210717.001

Atik Andhayani, Sutrisno, Rosidi, Djamhuri

引用次数: 0

Roasting Coffee Sales Prediction for Demand Satisfaction 需求满足的烘焙咖啡销售预测

Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020) Pub Date : 2021-07-19 DOI: 10.2991/aebmr.k.210717.046

Aldo Wicaksono Wibowo

引用次数: 0