EFFECT OF EDUCATION, EXPERIENCE, AUDITOR INDEPENDENCE AND AUDIT FEE AUDITOR OF PROFESSIONALISM IN PUBLIC ACCOUNTANTS IN OFFICE CENTER

Public accountants have a good strategic position in the eyes of management and in the eyes of users of financial statements. Great trust in the customer's audited financial statements and services provided by public accountants eventually require attention to the quality of audits of public accountants was doing. However, society has not fully put trust in the public accounting profession. Based on this background, this research aims to prove empirically the influence of education, experience, independence of auditors, and audit fees on auditor professionalism and to prove the dominant factor affecting the professionalism of auditors. The sample used by as many as 15 KAP KAP each represented two respondents in the KAP in Central Surabaya. This sampling using simple random sampling technique. Variables used in the study were 5 variables: education (X1), experience (X2), auditor independence (X3), the audit fee (X4), as the independent variable and the professionalism of auditors (Y) as dependent variables were analyzed using multiple linear regression analysis . Based on the description and analysis of data that has been put forward, it can be concluded that multiple linear regression model produced is not suitable to determine the effect of education (X1), experience (X2), auditor independence (X3), and the audit fee (X4) to the professionalism of auditors (Y). T test results are education (X1), experience (X2), auditor independence (X3), and the audit fee (X4) does not significantly influence auditors' professionalism (Y) so that the hypothesis of this study: (a) Hypothesis to-1 which states that Education, experience, independence of auditors, and audit fees affect auditors 'professionalism KAP in Central Surabaya, not verified (b) Hypothesis to-2 which states that the independence of auditors dominant influence on the professionalism of auditors' firm, not verified

Auditor independence and audit risk: a reconceptualisation

The principles-based U.K. regulatory framework for auditor independence (Chartered Accountants Joint Ethics Committee 1996), which was adopted in 1997, identifies threats to independence in fact, independence in appearance, and the safeguards that control these threats. These principles are incorporated in the International Federation of Accountants (IFAC 2001) ethics framework. Drawing on six case studies of interactions involving significant accounting issues between audit engagement partners and finance directors in U.K.-listed companies, we analyze the threats and safeguards to auditor independence in fact that are relevant to the outcome of each interaction. Despite the U.K.'s comprehensive regulatory framework for independence, audit quality control, and independent inspection of firms, not all the interactions have a fully compliant outcome. Independence in fact is compromised where the safeguards in the framework are insufficient defense against the threats, particularly regarding intimidation and bullying during the audit process. Further examples of existing threats are identified and additional threats emerge, in particular an urgency threat, and a loss of face threat. Management motivation is found to be a key driver of pressure. Threats to independence arising within audit firms are not recognized in the current U.K. audit risk model. An extended risk model incorporating within-firm risk is suggested. This study demonstrates the need for continual improvement to regulatory frameworks; in particular it supports the recent U.S. Securities and Exchange Commission (SEC) rule on improper influence on the conduct of audits (Securities and Exchange Commission 2003a)

Independent Sector Regulators and their Relationship with Competition Authorities

Independent sector regulators and competition authorities share many objectives and common interests, particularly because they both can play key roles in promoting effective and beneficial competition. In this note, the criteria and rationale for the independence of sector regulators and competition authorities are explained, along with a suggestion that independence may sometimes be especially critical for institutions with broad economic oversight and quasi-judicial responsibilities or, alternately, for institutions most subject to influence of special interests. The note suggests that sector regulators may benefit, in times of high technological change and uncertainty, from principle-based laws that allow regulators the flexibility to adjust their precise rules in light of evolving circumstances. Moreover, the note suggests that in some respects, the sectors subject to independent regulation may usefully include other sectors beyond those most traditionally associated with independent regulation. Ultimately, ensuring consistency and convergence between sector regulator and competition authority objectives and actions is important; ironically, independence can make ensuring such consistency through direct co-operation a challenge. Based on international experience, multiple mechanisms exist for achieving or encouraging such consistency; some combination of these merits consideration by designers of competition policy regimes

Schema Independent Relational Learning

Learning novel concepts and relations from relational databases is an important problem with many applications in database systems and machine learning. Relational learning algorithms learn the definition of a new relation in terms of existing relations in the database. Nevertheless, the same data set may be represented under different schemas for various reasons, such as efficiency, data quality, and usability. Unfortunately, the output of current relational learning algorithms tends to vary quite substantially over the choice of schema, both in terms of learning accuracy and efficiency. This variation complicates their off-the-shelf application. In this paper, we introduce and formalize the property of schema independence of relational learning algorithms, and study both the theoretical and empirical dependence of existing algorithms on the common class of (de) composition schema transformations. We study both sample-based learning algorithms, which learn from sets of labeled examples, and query-based algorithms, which learn by asking queries to an oracle. We prove that current relational learning algorithms are generally not schema independent. For query-based learning algorithms we show that the (de) composition transformations influence their query complexity. We propose Castor, a sample-based relational learning algorithm that achieves schema independence by leveraging data dependencies. We support the theoretical results with an empirical study that demonstrates the schema dependence/independence of several algorithms on existing benchmark and real-world datasets under (de) compositions

The internationalization of family SME

Purpose – Owing to its specificities, the family small and medium enterprise (SME) shows a particular behavior as for the creation, development, sharing, protection and transmission of knowledge. The purpose of this paper is to study the specificities of the processes of knowledge creation and development in family firms. Design/methodology/approach – Through a questionnaire, hypotheses of the model were tested. The study is based on 118 firms belonging to various industries. After evaluating the reliability and validity of the items through exploratory and confirmatory factor analysis, the model was tested through structural equation modeling (LISREL). Findings – The model retained induces the following conclusions. Internationalization knowledge positively influences internationalization degree of the firm. The conservatism of family SME does not directly influence the level of internationalization knowledge. The influence of conservatism on internationalization knowledge is exerted only through the decisional dimension of independence orientation. The independence orientation of family SME, then with its two dimensions simultaneously (decisional and resource independence), does not significantly influence internationalization knowledge. Contrary to decisional independence which influences indirectly the degree of internationalization (through the intermediation of internationalization knowledge), resource independence influences directly the dependant variable. The mediation of internationalization knowledge is thus not totally proven. Social networking positively influences the amount of internationalization knowledge. Research limitations/implications – A major weakness is the absence of a synchronic approach as the dependent and independent variables are measured at the same moment. A more longitudinal approach would be valuable to analyze the causal relationships between the independent variables and internationalization knowledge and internationalization degree. A second limitation is that the characteristics of the sample may limit the generalizability of the results.Family firms, Small to medium-sized enterprises, Globalization, Learning organizations, Knowledge management

Factors Influencing Psychological Independence in Adolescents and Their Relationship to Coaching-based Support from Significant Others

[Background] An increasing number of adolescents are experiencing social maladjustment. This development may be due to serious conflicts regarding psychological independence. This study aimed to elucidate factors that influence psychological independence in adolescents and to clarify the relationship among coaching-based support from significant others, adolescent self-esteem, and adolescent psychological independence, in order to help prevent and treat social maladjustment in adolescents. [Methods] A total of 1814 students in all years at 2 universities and 1 junior college in A Prefecture, Japan, completed an anonymous self-administered questionnaire. The questionnaire asked about the participants’ attributes, support relationships, psychological independence, and self-esteem. Coaching-based support was assessed by the Accelerate your Coaching Effectiveness scale; psychological independence by the Psychological Jiritsu Scale; and self-esteem by the Rosenberg Self-Esteem Scale. [Results] Gender, grade, major, current living situation were found to influence psychological independence of adolescents. The most significant others who had the most influence on psychological independence were mothers, fathers, and friends for male adolescents, and mothers, friends, and fathers for female adolescents, in that order. In female, coaching-based support from significant others increased their self-esteem and promoted all the sub-scales of psychological independence. In male, coaching-based support boosted their self-esteem and promoted the following sub-scales; “future orientation”, “appropriate human relations”, “value judgment and execution”, “responsibility”, and “social perspective”, except for “self-control”. [Conclusion] We believe that coaching-based support from significant others can effectively help adolescents build their self-esteem and can promote their psychological independence

Mining learning preferences in web-based instruction: Holists vs. Serialists

Web-based instruction programs are used by learners with diverse knowledge, skills and needs. These differences determine their preferences for the design of Web-based instruction programs and ultimately influence learners' success in using them. Cognitive style has been found to significantly affect learners' preferences of web-based instruction programs. However, the majority of previous studies focus on Field Dependence/Independence. Pask's Holist/Serialist dimension has conceptual links with Field Dependence/Independence but it is left mostly unstudied. Therefore, this study focuses on identifying how this dimension of cognitive style affects learner preferences of Web-based instruction programs. A data mining approach is used to illustrate the difference in preferences between Holists and Serialists. The findings show that there are clear differences in regard to content presentation and navigation support. A set of design features were then produced to help designers incorporate cognitive styles into the development of Web-based instruction programs to ensure that they can accommodate learners' different preferences.This work is partially funded by National Science Council, Taiwan, ROC (NSC 98-2511-S-008-012- MY3; NSC 99- 2511-S-008 -003 -MY2; NSC 99-2631-S-008-001)

Pengaruh Kemandirian Dan Gaya Belajar Terhadap Prestasi Belajar Siswa Kelas Tinggi SD Muhammadiyah 11 Mangkuyudan Surakarta Tahun 2015/ 2016

This research aims to know determine the influence of independence towards learning achievements, determinethe influence of learning style towards learning achievements, and determine influence independence among and learning style against the learning achievements. Populations in this research are 111 high-grade primary school students of Muhammadiyah 11 Mangkuyudan Surakarta and samples were taken as 53 students. Data collection technique used questionnaire and documentation. Data analysis technique used is multiple linear regression analysis, t test, F test, the coefficient of determination, SR and SE. Based on the results of multiple linear regression equation Y = 58,644 + 0,131 + 0,162 . The results of research shown: (1) There are some independence effect on the student learning, by , (2.233 > 2.008) and the significance value <0.05, its 0.030. (2) There are some learning style effect on the student learning achievement, by , (2,958 > 2.008) and the significance value <0.05 its 0.005. (3) There are some effect independence and learning style to learning achievement. It is based on test F known that (15.151 > 3.20) and a significance value <0.05 is 0.000. The coefficient determination calculation known that both of independence and learning style are giving effect to student learning achievement by together with contribution up to 37,7%

Development of company law in India : the case of the Companies Act 1956

The influence of culture and politics on the promulgation of accounting regulations in the Companies Act 1956 in India immediately post independence is analysed using an exploratory framework based on the work of McKinnon (1986) and Gray (1988). Within the framework, the process of change is analysed into three phases, a source phase, diffusion phase and reaction phase with all phases of change being influenced by intra-system activity, trans-system activity and the social and cultural context of India. In particular, the importance of the role of the Government within the process of accounting change is seen and the social context is seen to influence both the need for change and the process of change