KUALITAS AUDIT BERDASARKAN PERSEPSI AUDITOR INDEPENDEN

Qualified audit opinion result becomes an important key for the users of company financial statement information. Studies of audit quality becoming wider and hot issue in the field of financial accounting and auditing with the purpose to increase audit quality on fmancial statement. This study purpose to find out wheter independence and expertise of the auditors effect audit quality based on perception of auditors. The method used in this research was descriptive verification, which provide an overview of the occurred perception phenomena, explain the influence between variables on the built and tested hypothesis. The hypothesis testing use partial least squared multivariate method. Data were collected using a questionnaire distributed to seventy auditors as respondents. Total contribution of continuous professional development, experience, formal education, knowledge and independence in Determining audit quality was 39.93%. With 95% confidence level, !his study resulted that continuous professioual development had a significant effect on audit quality. While experience, formal education, knowledge and independence had no significant effect on audit quality

Nurse managers' experience with ethical issues in six government hospitals in Malaysia: A cross-sectional study

<p>Abstract</p> <p>Background</p> <p>Nurse managers have the burden of experiencing frequent ethical issues related to both their managerial and nursing care duties, according to previous international studies. However, no such study was published in Malaysia. The purpose of this study was to explore nurse managers' experience with ethical issues in six government hospitals in Malaysia including learning about the way they dealt with the issues.</p> <p>Methods</p> <p>A cross-sectional study was conducted in August-September, 2010 involving 417 (69.2%) of total 603 nurse managers in the six Malaysian government hospitals. Data were collected using three-part self-administered questionnaire. Part I was regarding participants' demographics. Part II was about the frequency and areas of management where ethical issues were experienced, and scoring of the importance of 11 pre-identified ethical issues. Part III asked how they dealt with ethical issues in general; ways to deal with the 11 pre-identified ethical issues, and perceived stress level. Data were analyzed using descriptive statistics, cross-tabulations and Pearson's Chi-square.</p> <p>Results</p> <p>A total of 397 (95.2%) participants experienced ethical issues and 47.2% experienced them on weekly to daily basis. Experiencing ethical issues were not associated with areas of practice. Top area of management where ethical issues were encountered was "staff management", but "patient care" related ethical issues were rated as most important. Majority would "discuss with other nurses" in dealing generally with the issues. For pre-identified ethical issues regarding "patient care", "discuss with doctors" was preferred. Only 18.1% referred issues to "ethics committees" and 53.0% to the code of ethics.</p> <p>Conclusions</p> <p>Nurse managers, regardless of their areas of practice, frequently experienced ethical issues. For dealing with these, team-approach needs to be emphasized. Proper understanding of the code of ethics is needed to provide basis for reasoning.</p