ABSTRAK Penelitian ini merupakan penelitian auditing, yang menjadi focus permasalahan dalam adalah apakah varibael skeptisisme professional auditor, kompetensi auditor dan pengalaman berpengaruh terhadap pendeteksian kecurangan pada Kantor Akuntan Publik di kota Palembang. Adapun tujuan khusus untuk mengetahui secara rinci pengaruh dari masing-masing variable yaitu memiliki bekerja (KAP) Kota A...

The purpose of this study is to investigate the effect of corporate governance, the ownership percentage of major and institutional shareholders, auditor change, audit committee independence, and information asymmetry on accounting conservatism. Basu's model (1997) has been used to evaluate the relationship among variables. The present study is a post-event study, and the research sample includ...

Passwords are the foremost mean to achieve data and computer security. Hence, choosing a strong password which may withstand dictionary attacks is crucial in establishing the security of the underlying system. In order to ensure that strong passwords are chosen, system administrators often rely on password auditors to filter weak password digests. Several tools aimed at preventing digest misuse...

The assessment of a client’s internal control environment is a recognized and crucial part of financial statements auditing. Appropriate tools and techniques are required in order to enable the auditor to understand the organizational environment and to evaluate the compliance of controls along accounting-relevant processes. This researchin-progress paper provides initial research findings in t...

I tried to present a new method to prevent collusion through employing two auditors at the same time and inspiring them provide true report by exploiting their prisoner’s dilemma. But I found this method cannot be put into practice because of the high cost. So I analyzed whether sending the second auditor in a probability, a low cost method, can deter the audit collusion. I find sending the sec...

Penelitian ini bertujuan untuk mengetahui Pengaruh Profesionalisme, Pengalaman Auditor, dan Work From Home Terhadap Kinerja Auditor (Studi Kasus Pada Kantor Akuntan Publik di Jakarta Selatan). Jenis penelitian menggunakan metode kuantitatif. Populasi dalam adalah 12 Selatan. Teknik pengambilan sampel teknik convenience sampling diambil berdasarkan ketersediaan elemen kemudahan mendapatkannya, a...

As our nation’s population ages, an increasing number of Americans will need some type of long-term care services. While more attention is being focused on the development of alternatives to nursing home care, most public and private spending still pays for institutional care in nursing homes. Minnesota spent over $800 million in Medicaid funds on nursing homes in 1995; the federal government f...