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References
- Aghazadeh, S., & Hoang, K. (2020). How does audit firm emphasis on client relationship quality influence auditors' inferences about and responses to potential persuasion in client communications? Accounting, Organizations and Society, xxxx, 101175. https://doi.org/10.1016/j.aos.2020.101175
- Bills, K. L., Cobabe, M., Pittman, J., & Stein, S. E. (2020). To share or not to share: The importance of peer firm similarity to auditor choice. Accounting, Organizations and Society, 83(xxxx), 101115. https://doi.org/10.1016/j.aos.2020.101115
- Boland, C. M., Brown, V. L., & Dickins, D. (2020). Standard-setting in auditing: Insights from PCAOB inspections. Journal of Accounting and Public Policy, 39(4), 106756. https://doi.org/10.1016/j.jaccpubpol.2020.106756.
- Coleman, James S. (2013). Dasar-dasar Teori Sosial Foundation of Social Theory. Bandung: Nusa Media.
- DeZoort, F. T., & Lord, A. T. (1997). A Review and Synthesis of Pressure Effects Research in Accounting. Journal of Accounting Literature, 16, 28–85.
- Dickins, D., Johnson-Snyder, A. J., & Reisch, J. T. (2018). Selecting an auditor for Bradco using indicators of audit quality. Journal of Accounting Education, 45(July), 32–44. https://doi.org/10.1016/j.jaccedu.2018.07.001
- Etzioni, A. (1986). Rationality is anti-entropic. Journal of Economic Psychology, 7(1), 17–36. https://doi.org/10.1016/0167-4870(86)90010-3
- Etzioni, A. (2010). Behavioral economics: A methodological note. Journal of Economic Psychology, 31(1), 51–54. https://doi.org/10.1016/j.joep.2009.09.004
- Hapsari, D. P., Andari, & Nahdiatul, A. H. (2017). Model Pembukuan Sederhana Bagi Usaha Mikro di Kecamatan
- Kramatwatu Kabupaten Serang. Jurnal Akuntansi, 4(2), 36–47.
- Hasyim, M., & Subur, R. S. (2014). Pelatihan Manajemen Keuangan Pada Pelaku Usaha Toko Kelontong Dusun Puluhan, Desa Banyusidi, Pakis, Magelang, Jawa Tengah. Jurnal Inovasi Dan Kewirausahaan, 3(2), 134–140.
- Heo, J. S., Kwon, S. Y., & Tan, H. (2020). Auditors' Responses to Workload Imbalance and the Impact on Audit Quality. Contemporary Accounting Research. https://doi.org/10.1111/1911-3846.12612
- IAI. (2019). Pernyataan Standar Akuntansi Keuangan.
- Joshi, P. L., Ajmi, J. Al, & Bremser, W. G. (2009). A study of auditor-client relationships and problems in the Bahraini audit environment. Advances in Accounting, 25(2), 266–277. https://doi.org/10.1016/j.adiac.2009.08.003
- Li, X. (Daniel), Sun, L., & Ettredge, M. (2017). Auditor selection following auditor turnover: Do peers' choices matter? Accounting, Organizations and Society, 57, 73–87. https://doi.org/10.1016/j.aos.2017.03.001
- Maulani, T. S., Dialysa, F., & Prawirasasra, K. P. (2016). Pelatihan Pembukuan Keuangan Sederhana dan Motivasi Kewirausahaan Pada Kelompok Usaha Makanan RW 02 Kelurahaan Neglasari Kecamatan CIbeunying Kaler Bandung. Jurnal Dharma Bhakti STIE Ekuitas, 01(01), 32–37.
- PCAOB. (2013). Standing Advisory Group Meeting Discussion – Audit Quality Indicators. Standing Advisory Group Meeting Discussion – Audit Quality Indicators, 202, 1–34.
- Republik Indonesia. (2007). Undang-Undang Republik Indonesia Nomor 28 Tahun 2007 Tentang Perubahan Ketiga atas Undang-Undang Nomor 6 Tahun 1983 Tentang Ketentuan Umum dan Tata Cara Perpajakan.
- Rudianto. (2010). Akuntansi Koperasi. Erlangga.
- Undang-Undang RI Nomor 5 tahun 2011 tentang Akuntan Publik. https://jdih.kemenkeu.go.id/fullText/2011/5TAHUN2011UU.HTM diakses tanggal 10 November 2020.
- Warren, C., Jonick, C., & Schneider, J. (2018). Accounting 28e. Cangage Learning.
- Weygandt, K., & Warfield. (2018). Intermediate Accounting. IFRS Edition (3rd ed.). Wiley.
References
Aghazadeh, S., & Hoang, K. (2020). How does audit firm emphasis on client relationship quality influence auditors' inferences about and responses to potential persuasion in client communications? Accounting, Organizations and Society, xxxx, 101175. https://doi.org/10.1016/j.aos.2020.101175
Bills, K. L., Cobabe, M., Pittman, J., & Stein, S. E. (2020). To share or not to share: The importance of peer firm similarity to auditor choice. Accounting, Organizations and Society, 83(xxxx), 101115. https://doi.org/10.1016/j.aos.2020.101115
Boland, C. M., Brown, V. L., & Dickins, D. (2020). Standard-setting in auditing: Insights from PCAOB inspections. Journal of Accounting and Public Policy, 39(4), 106756. https://doi.org/10.1016/j.jaccpubpol.2020.106756.
Coleman, James S. (2013). Dasar-dasar Teori Sosial Foundation of Social Theory. Bandung: Nusa Media.
DeZoort, F. T., & Lord, A. T. (1997). A Review and Synthesis of Pressure Effects Research in Accounting. Journal of Accounting Literature, 16, 28–85.
Dickins, D., Johnson-Snyder, A. J., & Reisch, J. T. (2018). Selecting an auditor for Bradco using indicators of audit quality. Journal of Accounting Education, 45(July), 32–44. https://doi.org/10.1016/j.jaccedu.2018.07.001
Etzioni, A. (1986). Rationality is anti-entropic. Journal of Economic Psychology, 7(1), 17–36. https://doi.org/10.1016/0167-4870(86)90010-3
Etzioni, A. (2010). Behavioral economics: A methodological note. Journal of Economic Psychology, 31(1), 51–54. https://doi.org/10.1016/j.joep.2009.09.004
Hapsari, D. P., Andari, & Nahdiatul, A. H. (2017). Model Pembukuan Sederhana Bagi Usaha Mikro di Kecamatan
Kramatwatu Kabupaten Serang. Jurnal Akuntansi, 4(2), 36–47.
Hasyim, M., & Subur, R. S. (2014). Pelatihan Manajemen Keuangan Pada Pelaku Usaha Toko Kelontong Dusun Puluhan, Desa Banyusidi, Pakis, Magelang, Jawa Tengah. Jurnal Inovasi Dan Kewirausahaan, 3(2), 134–140.
Heo, J. S., Kwon, S. Y., & Tan, H. (2020). Auditors' Responses to Workload Imbalance and the Impact on Audit Quality. Contemporary Accounting Research. https://doi.org/10.1111/1911-3846.12612
IAI. (2019). Pernyataan Standar Akuntansi Keuangan.
Joshi, P. L., Ajmi, J. Al, & Bremser, W. G. (2009). A study of auditor-client relationships and problems in the Bahraini audit environment. Advances in Accounting, 25(2), 266–277. https://doi.org/10.1016/j.adiac.2009.08.003
Li, X. (Daniel), Sun, L., & Ettredge, M. (2017). Auditor selection following auditor turnover: Do peers' choices matter? Accounting, Organizations and Society, 57, 73–87. https://doi.org/10.1016/j.aos.2017.03.001
Maulani, T. S., Dialysa, F., & Prawirasasra, K. P. (2016). Pelatihan Pembukuan Keuangan Sederhana dan Motivasi Kewirausahaan Pada Kelompok Usaha Makanan RW 02 Kelurahaan Neglasari Kecamatan CIbeunying Kaler Bandung. Jurnal Dharma Bhakti STIE Ekuitas, 01(01), 32–37.
PCAOB. (2013). Standing Advisory Group Meeting Discussion – Audit Quality Indicators. Standing Advisory Group Meeting Discussion – Audit Quality Indicators, 202, 1–34.
Republik Indonesia. (2007). Undang-Undang Republik Indonesia Nomor 28 Tahun 2007 Tentang Perubahan Ketiga atas Undang-Undang Nomor 6 Tahun 1983 Tentang Ketentuan Umum dan Tata Cara Perpajakan.
Rudianto. (2010). Akuntansi Koperasi. Erlangga.
Undang-Undang RI Nomor 5 tahun 2011 tentang Akuntan Publik. https://jdih.kemenkeu.go.id/fullText/2011/5TAHUN2011UU.HTM diakses tanggal 10 November 2020.
Warren, C., Jonick, C., & Schneider, J. (2018). Accounting 28e. Cangage Learning.
Weygandt, K., & Warfield. (2018). Intermediate Accounting. IFRS Edition (3rd ed.). Wiley.