Pengaruh Independensi Dan Komitmen Organisasi Terhadap Kualitas Audit (Studi Pada Kantor Akuntan Publik Di Bandar Lampung, Bandung, Dan Jakarta)

Problems faced by public accountants today is the issue of deterioration of ethical standards and a crisis of confidence in auditing that will have an impact on the quality of the companys financial statement audit. Any deterioration of ethical standards and a crisis of confidence in public accounting is influenced by several factors such as the level of auditor independence and commitment in conducting the audit.This research aims to obtain the empirical evidences whether independence and organizational commitment partially give the positive influences to audit quality. The research is conducted to the independent auditor from various Public Accountant Offices by spreading closed questioners to the chosen location as the sample. The sampling technique used sampling area, then the data were analysed using Structural Equation Modelling that based on covariance structure, called Linear Structural Relations (LISREL). This modeling technique consists of the measurement model and structural model. Measurement model used to measure the dimensions that form a factor or latent variable, whereas the structural model describes the influence and relations between constructs or latent variables. The researches result concludes that independence and organization commitment partially give the positive influences and significant to audit quality

Pengaruh Independensi Dan Komitmen Organisasi Terhadap Kualitas Audit (Studi pada Kantor Akuntan Publik di Bandar Lampung, Bandung, dan Jakarta)

Problems faced by public accountants today is the issue of deterioration of ethical standards and a crisis of confidence in auditing that will have an impact on the quality of the companys financial statement audit. Any deterioration of ethical standards and a crisis of confidence in public accounting is influenced by several factors such as the level of auditor independence and commitment in conducting the audit.This research aims to obtain the empirical evidences whether independence and organizational commitment partially give the positive influences to audit quality. The research is conducted to the independent auditor from various Public Accountant Offices by spreading closed questioners to the chosen location as the sample. The sampling technique used sampling area, then the data were analysed using Structural Equation Modelling that based on covariance structure, called Linear Structural Relations (LISREL). This modeling technique consists of the measurement model and structural model. Measurement model used to measure the dimensions that form a factor or latent variable, whereas the structural model describes the influence and relations between constructs or latent variables. The researches result concludes that independence and organization commitment partially give the positive influences and significant to audit quality

Environmental Audit improvements in industrial systems through FRAM

Environmental risk management requires specific methodologies to focus audit activities on the most critical elements of production systems. Limited resources require a clear motivation to put attention on specific technological, human, organizational components, and often should address the monitor of interactions among these elements. Recent research in environmental risk looks at methods to deal with complexity as interesting tools to reduce real impacts on pollution and consumption. In this paper, we provide evidence of the advantage in using the Functional Resonance Analysis Method (FRAM), not only to identify the criticalities of a complex production system but to provide a methodology to continuously improve the audit activities in parallel with the introduction of technique to reduce environmental risk. The case study presents the evolution of environmental audit in a sinter plant, proving the need for a review of the criticality list and the successful application of FRAM to refocus the control activities

Relationship between problem-based learning experience and self-directed learning readiness

Tun Hussein Onn University of Malaysia (UTHM) has been implementing Problem-Based Learning (PBL) to some degree in various subjects. However, to this day no empirical data has been gathered on the effectiveness of PBL as a methodology to develop self-directed learning (SDL) skills. The purpose of this study is to investigate self-directed learning readiness (SDLR) among UTHM students exposed to vaiying PBL exposure intensity. SDLR was measured using the modified version of Self-Directed Learning Readiness (SDLRS). Participants in this study were first-year undergraduate students at UTHM. The instrument was administrated to students in Electrical and Electronics Engineering, Civil and Environmental Engineering, and Technical Education (N=260). Data were analyzed using descriptive and inferential statistical techniques with analysis of variance (ANOVA) and the independent /'-test for equal variance for hypotheses testing. The results of this study indicate that overall SDLR level increase with PBL exposure up to exposure intensity twice, beyond which no increase in SDLR was observed with increase in PBL exposure. Within the same academic programme, results did not show a statistically significant difference of SDLR level between groups exposed to varying PBL exposure intensity. However, significant difference was found in some dimensions of the SDLR for the Technical Education students. Within the same education background, results did not show a statistically significant difference of SDLR level between groups exposed to varying PBL intensity. However, significant difference was found in some dimensions of the SDLR for students with both Matriculations and STPM background. A statistically significant difference of SDLR level was found between Electrical Engineering and Technical Education students for exposure once and in some SDLR dimensions. No statistically significant difference was found between students from different academic programme for exposure twice or thrice. The data supports the conclusion that SDLR level increases with increase in PBL exposure intensity up to a certain extent only, beyond which no increase of SDLR can be observed. The data also suggest that only certain dimensions of the SDLR improve with increased exposure to PBL

Application of neural networks and sensitivity analysis to improved prediction of trauma survival

Application of neural networks and sensitivity analysis to improved prediction of trauma surviva

The development of a theory-based intervention to promote appropriate disclosure of a diagnosis of dementia

Background: The development and description of interventions to change professional practice are often limited by the lack of an explicit theoretical and empirical basis. We set out to develop an intervention to promote appropriate disclosure of a diagnosis of dementia based on theoretical and empirical work. Methods: We identified three key disclosure behaviours: finding out what the patient already knows or suspects about their diagnosis; using the actual words 'dementia' or 'Alzheimer's disease' when talking to the patient; and exploring what the diagnosis means to the patient. We conducted a questionnaire survey of older peoples' mental health teams (MHTs) based upon theoretical constructs from the Theory of Planned Behaviour (TPB) and Social Cognitive Theory (SCT) and used the findings to identify factors that predicted mental health professionals' intentions to perform each behaviour. We selected behaviour change techniques likely to alter these factors. Results: The change techniques selected were: persuasive communication to target subjective norm; behavioural modelling and graded tasks to target self-efficacy; persuasive communication to target attitude towards the use of explicit terminology when talking to the patient; and behavioural modelling by MHTs to target perceived behavioural control for finding out what the patient already knows or suspects and exploring what the diagnosis means to the patient. We operationalised these behaviour change techniques using an interactive 'pen and paper' intervention designed to increase intentions to perform the three target behaviours. Conclusion : It is feasible to develop an intervention to change professional behaviour based upon theoretical models, empirical data and evidence based behaviour change techniques. The next step is to evaluate the effect of such an intervention on behavioural intention. We argue that this approach to development and reporting of interventions will contribute to the science of implementation by providing replicable interventions that illuminate the principles and processes underlying change.This project is funded by UK Medical Research Council, Grant reference number G0300999. Jeremy Grimshaw holds a Canada Research Chair in Health Knowledge Transfer and Uptake. Jill Francis is funded by the Chief Scientist Office of the Scottish Government Health Directorate. The views expressed in this study are those of the authors

Pengaruh Pengalaman Audit, Tekanan Ketaatan, Tipe Kepribadian, Dan Tekanan Anggaran Waktu Terhadap Audit Judgment

Audit is a systematic process to obtain and evaluate the evidence of examination carried out. Auditor would make an audit report based on their judgments then bring their opinions out as the final process of their duty. The quality of judgments could represent how well the auditor’s performance. The more accurate of judgments that’s already made, the more correct the audit result is and the risk of having mistakes in giving opinions could also be avoided. The purpose of this study is to analyze the effect of audit experience, obediece pressure, type of personality, and time budget pressure on audit judgment. The number of samples analyzed in this study are 79 auditor’s from 21 Public Accounting Firms recorded in directory 2018 Indonesian Institute of Certified Public Accountants. The technique of sampling is purposive sampling and the technique analysis is Structural Equation Modelling Partial Least Square (SEM-PLS). These result indicate audit experience, obedience pressure, and time budget pressure have effect on audit judgment, while the type of personality has no effect on audit judgment. Keywords: Audit Judgment, Audit Experience, Obedience Pressure, Type of Personality, and Time Budget Pressur