PERSEPSI DOSEN, MAHASISWA (PPAk), MAHASISWA AKUNTANSI DAN PENGGUNA JASA TERHADAP DUE AUDIT CARE AKUNTAN PUBLIK

Authors

  • Atiek Sri Purwati Fakultas Ekonomi UNSOED Purwokerto
  • Krishnoe Rachmi Fitrijati Fakultas Ekonomi UNSOED Purwokerto

DOI:

https://doi.org/10.31941/jebi.v9i01.166

Abstract

The purpose of the research was to examine the perception of Accounting students, Lecturer, Proffesional
Accounting students and clients in Purwokerto related to public accountant’s due audit care. Furthermore, this
study was to recognize significant difference of perception among respondents about five determinants of due
audit care which are consist of planning and supervision, internal control system, audit evidence, audit report
and internal and external condition.
The research applied the survey method. The sampling method was purposive sampling from population. The
sample  of research is 250 responden. Collected data was analyzed by one sample t -test and independent
sample t-test (pooled varians t-test). The research implies that (1) according to  respondents, auditors have not
applied due audit care as required by auditing proffesional ethics (2) There are no significant difference of
perception among respondents about five determinants of due audit care.

Keywords: due audit care, perception

Author Biographies

Atiek Sri Purwati, Fakultas Ekonomi UNSOED Purwokerto

Dosen Fakultas Ekonomi UNSOED Purwokerto

Krishnoe Rachmi Fitrijati, Fakultas Ekonomi UNSOED Purwokerto

Dosen Fakultas Ekonomi UNSOED Purwokerto

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Issue

Vol. 9 No. 01 (2011): Jurnal Ekonomi Dan Bisnis, vol. 09, No. 01 Edisi Maret 2011

Section

Artikel

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