Abstract:Audit quality is the accuracy of the information reported by the auditor by the audit standards used by the auditor of the company's financial statements. This study aims to identify audit quality in several cases that occurred…
ccurred in Indonesia by using audit quality indicators in the form of ethics, people, process, output, and interaction. The research method uses a qualitative descriptive method with the object of analysis in the form of audit quality indicators. The results of this study indicate that the audit ethics quality indicators have the most influence on several cases that occurred in Indonesia.
Abstract:This study aims to analyze the application of the code of ethics for the public accounting profession in Indonesia. The research method used in this research is to use qualitative methods, in which researchers collect data…
ta from various references to scientific works, articles, journals and other references. While the data collection technique that the authors use is to use the literature study technique. The object of this research is a public accountant in the Indonesian Public Accounting Firm. The results of this study conclude that the application of a code of ethics for the public accounting profession is very important to guarantee public trust. In addition, by applying a code of ethics, an accountant is seen as more professional, reliable and trustworthy. An accountant must be independent because a lack of independence can violate the basic principles of ethics regarding the objectivity of an auditor at work.
Abstract:This research aims to examine the impact of professional ethics, professionalism, independence, and experience on the materiality of financial statements for This research aims to examine the impact of professional ethics,…
s, professionalism, independence, and experience on the materiality of financial statements for the public sector. The purpose of this study is to increase public confidence, which is achieved in part through evaluating financial reports by government auditors. In this research, information was collected by sending questionnaires to the accounting companies Djoko, Sidik, and Indra. sampling method using purposeful sampling Multiple regression is the method of data analysis used. data processing software, including Microsoft Excel and SPSS version 25.0. According to the findings of this research, professionalism and experience impact the amount of materialism. Professional ethics and independence have little effect on the objective world.
Abstract:The development of communication technology with various new media platforms forms a new society called Cyber Society. The massive digital content consumed by the cyber community causes frequent interruptions in communication…
ation and disharmony due to lack of responsibility and communication ethics. This research is qualitative research using a literature review. Based on the results of this study, ethics plays a very important role in communication in the cyber era. Using communication ethics can prevent cyber crimes that harm yourself and others. Internet ethics must be applied in cyberspace society, starting from oneself, family and those closest to them, and learning to use the internet safely and responsibly. the occurrence of violations of the law contained in Law Number 19 of 2016 amendment to Law Number 11 of 2008 concerning Information and Electronic Transactions. A prison sentence with a fine of hundreds of millions to billions of rupiah awaits if you violate the ethics of communication in cyberspace.
Abstract:The role of professionalism of employes is determined by the level of abilty of employes who are reflected through everyday behavior in the organizations. the ability of employes in providing public services leads to the…
achievement of organizational goals that have been planned previously. The regional financial and asset management agency of konawe regency. The results showed that the work productivity of the employees of the Konawe district financial and asset management agency can be achieved in terms of aspects, (a) ability, (b) improving the results achieved, (c) the spirit of work, (d) self deflopment, and (e) quality. factors that influence the work productivity of employes of the konawe district financial and asset management agency, which consist of factors. Motivation, with the motivation of employees to work more productively, Discipline, namely employees who work by obeying the rules and regulations existing rules, Work, ethics employees at work have character, attitude and ethics. Skills, namely employees in work are supported by work skills acquired through education and training or technical guidance. education, namely employees thou who have formal education affect the work ability of employees.
Abstract:This paper aims to analyze the regulatory framework on arrest and detention in Indonesian Criminal Procedure Code under human rights perspective. This study employed doctrinal legal research using statute and conceptual…
approaches. The findings of this research reveal that the principles of law enforcement and human rights, which include the principles of legality, necessity, and proportionality, are essentially general principles that can be used to determine whether state actions that interfere with citizens' rights and freedoms violate or do not violate human rights. The legal provisions concerning arrest and detention did not fit the human rights standpoint particularly in the context of procedure and the length of detention. The proportionality and the necessity principle have not been fully considered as the ethical basis for arresting the perpetrator of a crime. Hence, what is needed is to amend the Criminal Procedure Code considering the adoption of both necessity and proportionality principle in the arrest and detention.