scholarly journals Auditor Performance in Public Accounting Firm in Riau: The Moderating Effect of Emotional Quotient

2020 ◽  
Vol 5 (1) ◽  
Author(s):  
Meilda Wiguna ◽  
Khoirul Aswar ◽  
Eka Hariyani
Keyword(s):  
Regression Analysis ◽  
Role Conflict ◽  
Self Efficacy ◽  
Role Ambiguity ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
Emotional Quotient ◽  
The Relationship ◽  
Positive Effect

This study aims to examine the effect of role conflict, role ambiguity, self-efficacy, and spiritual quotient on auditor performance with emotional quotient as a moderating variable. The sample of this study was 45 auditors from 15 public accounting firms in Riau and Riau Islands. The analytical method in this study is multiple regression analysis and Moderated Regression Analysis (MRA). The results showed that (1) Role Conflict negatively affected Auditor Performance (2) role ambiguity negatively affected auditor performance (3) self-efficacy had a positive effect on auditor performance (4) spiritual quotient had no effect on auditor performance (5) emotional quotient has moderates the relationship between role conflict, role ambiguity, self-efficacy, and spiritual quotient with auditor performance.

scholarly journals Kualitas Audit: Ditinjau dari Fee Audit, Risiko Audit dan Skeptisme Profesional Auditor sebagai Variabel Moderating

2020 ◽  
Vol 8 (1) ◽  
pp. 9
Author(s):  
Muslim Muslim ◽  
Syamsuri Rahim ◽  
Muhammad Faisal AR Pelu ◽  
Alma Pratiwi
Keyword(s):  
Regression Analysis ◽  
Audit Quality ◽  
Audit Fees ◽  
Public Accounting ◽  
Audit Risk ◽  
Accounting Firms ◽  
Professional Skepticism ◽  
Audit Fee ◽  
The Relationship ◽  
Positive Effect

The purpose of this study was to determine the effect of audit fees and audit risk on audit quality with auditor professional skepticism as a moderating variable. This research was conducted at 8 public accounting firms in Makassar city with 40 respondents. The analytical method used is multiple regression analysis (Moderated Regression Analysis) which is used to measure the strength of the relationship between two or more variables. The results of this study found that the audit fee variable had a negative and not significant effect on audit quality. These results illustrate that the higher the audit fee received by the auditor, the audit quality will decrease. While audit risk is not a significant positive effect on audit quality. The results of this study illustrate that the higher the audit risk, the audit quality will decrease. The auditor's professional skepticism as a moderating variable is not able to strengthen the effect of audit fees on audit quality. Furthermore, auditor professional skepticism as a moderating variable is also unable to strengthen the effect of audit risk on audit quality

scholarly journals Pengaruh Kompetensi, Independensi, Emotional Quotient dan Audit Tenure terhadap Kualitas Audit (Studi Empiris pada Auditor di Kantor Akuntan Publik Riau dan Kepulauan Riau)

2019 ◽  
Vol 14 (1) ◽  
pp. 49-60
Author(s):  
Nugraha Tasya Ramadhanty ◽  
Hardi ◽  
Meilda Wiguna
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Audit Quality ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Public Accounting ◽  
Accounting Firms ◽  
Emotional Quotient ◽  
Negative Effect ◽  
Positive Effect

This study aims to test and empirically prove the effect of competence, independence, emotional quotient, and audit tenure on audit quality. The sample of this study was 45 auditors from 15 public accounting firms in Riau and Riau Islands. The method of analysis in this research is multiple linear regression analysis. The results showed that (1) Competence has a positive effect on Audit Quality (2) Independence has a positive effect on Audit Quality (3) Emotional Quotient has a positive effect on audit quality (4) Audit Tenure has a negative effect on Audit Quality.

JOB BURNOUT DAN REDUCED AUDIT QUALITY PRACTICES (RAQP) DALAM PERSPEKTIF ROLE STRESS

SIMAK ◽  
2019 ◽  
Vol 17 (01) ◽  
pp. 42-83
Author(s):  
Richard Wiratama ◽  
Suwandi Ng ◽  
Lukman Lukman
Keyword(s):  
Role Conflict ◽  
Role Ambiguity ◽  
Audit Quality ◽  
Job Burnout ◽  
Role Overload ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
Role Stressors ◽  
Quality Practices

The purpose of this study were to investigate the influence of role stressors (role ambiguity, role conflict, and role overload) to the reduced audit quality practices (RAQP) were tested both directly and indirectly through the variable job burnout. Respondents in this study are auditors who working in 15 Public Accounting Firms at Sulawesi, Papua, and Maluku. Data collection procedures in the study were taken directly (Administered Personality Questionnaires) in Public Accounting Firm located in Makassar, while the public accounting firm which the outside of Makassar were spread by sending questionnaires (Mail Questionnaires). Data were analyzed using the path analysis. The results of this study indicate that role stressors (role ambiguity, role conflict, and role overload) have a positive and significant effect on job burnout and also job burnout has a positive and significant effect on reduced audit quality practices (RAQP). The direct influence of role stressors (role ambiguity, role conflict, and role overload) have a positive but not high enough to have a strong influence on reduced audit quality practices (RAQP). Implications practice of this research are as learning profession Public Accountants and auditors to take preventive actions and improvements on stress due to role stressors.

scholarly journals Do Individual Factors Matter? Examining Auditor Judgement Bias and Public Accounting Firm Size

2021 ◽  
Vol 22 (3) ◽  
pp. 1226-1239
Author(s):  
Caesar Marga Putri ◽  
Asti Putri Pratiwi
Keyword(s):  
Locus Of Control ◽  
Role Conflict ◽  
Firm Size ◽  
Moderating Effect ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
Internal Locus Of Control ◽  
Judgement Bias ◽  
The Relationship

Auditor personality is a topic of interest within the accounting field due to the scarcity of research on accountant personalities in Indonesia. This research aimed to examine the moderating effect of public accounting firm size, personality traits and locus of control on the correlation between role conflict and auditor judgement bias. The sample comprises auditors who work at public accounting firms in Java province and the study uses regression analysis as its method of analysis. The result shows that only internal locus of control has a significant moderating effect on the relationship between role conflict and auditor judgement bias. This indicates that auditor personality and public accounting firm size do not affect auditors’ professionalism in making judgements.

scholarly journals The Influence of Role Overload and Role Conflict, and Independence on the Performance of Auditors Moderated by Spiritual Intelligence of Auditors in Public Accountants

2021 ◽  
Vol 9 (8) ◽  
pp. 225-234
Author(s):  
Aryl Masruroh ◽  
Suwardi Bambang Hermanto ◽  
Lilis Ardini
Keyword(s):  
Regression Analysis ◽  
Role Conflict ◽  
Optimal Performance ◽  
Spiritual Intelligence ◽  
Role Overload ◽  
Public Accounting ◽  
Accounting Firms ◽  
The Public ◽  
Analysis Technique ◽  
Positive Effect

Auditor performance is the result of work achieved by the auditor in carrying out his duties, in accordance with the responsibilities given and become one of the benchmarks used to determine whether a job done will be good or vice versa. Auditor performance is a major concern, both for clients and the public, in assessing the results of audits conducted. Not optimal performance of auditors in carrying out their role as auditors can cause violations committed by auditors in Indonesia. Some of the possible causes of this occurrence based on previous research are due to the existence of Role Overload, Role Conflict, and independence experienced by the auditor in carrying out his duties. The purpose of this study is to determine the factors that influence the performance of auditors working in public accounting firms in Surabaya. The analysis technique used is Moderate Regression Analysis Results. The results of this study include Role Overload and Role Conflict negatively affect Auditor Performance, Independence has a positive effect on Auditor Performance, Spiritual Intelligence weakens the influence of Role Overload and Role Conflict on Auditor Performance, and Spiritual Intelligence strengthens the influence of Independence on Auditor Performance.

scholarly journals The Philosophy Of Tri Kaya Parisudha Towards Auditor Pressure Phenomenon Of Audit Procedure Stopping

2021 ◽  
Vol 2 (2) ◽  
pp. 71-78
Author(s):  
Ni Putu Riski MARTINI ◽  
I Ketut Puja Wirya SANJAYA
Keyword(s):  
Audit Quality ◽  
Time Pressure ◽  
Sampling Technique ◽  
Situational Factors ◽  
Audit Process ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
The Relationship ◽  
Positive Effect

These cases of audit irregularities indicate a decrease in audit quality, which is caused by a dysfunctional audit behavior. This study discusses the factors that are thought to have an effect on premature termination of audit procedures, which can be caused by external factors related to situational factors during the audit process that will affect the behavior of auditors in conducting audits, namely time pressure and compliance pressure. In addition, the auditors' awareness and sensitivity in preventing or detecting fraud is influenced by the application of a noble local culture, which in Bali is known as the Tri Kaya Parisudha cultural concept. This research was conducted at a public accounting firm in Bali. The research time is 2021. The population of this research is 16 public accounting firms in Bali with 122 auditors. The sampling technique used in this research is purposive sampling technique. Based on the results of the analysis, it can be concluded that: time pressure and compliance pressure have a positive effect on premature audit procedures and the Tri Hita Karana philosophy is able to moderate the relationship between time pressure and adherence pressure on premature audit procedures.

scholarly journals Role Conflict, Role Ambiguity, Independensi dan Kinerja Auditor

2019 ◽  
Vol 1 (2) ◽  
pp. 65-77 ◽  
Author(s):  
Bahtiar Effendi
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Role Conflict ◽  
Quantitative Research ◽  
Role Ambiguity ◽  
Sampling Technique ◽  
Auditor Independence ◽  
Public Accounting ◽  
Accounting Firms ◽  
Analysis Technique

This study aims to examine the effect of role conflict, role ambiguity, and auditor independence on auditor performance. This type of research is quantitative research. The sampling technique was purposive sampling with a sample of 35 respondents from 14 Public Accounting Firms in the Jakarta. The data analysis technique used in this study is a multiple linear regression using the IBM SPSS Statistics version 24 program. The results show that: role conflict does not affect auditor performance, role ambiguity does not affect auditor performance, and auditor independence do not affect auditor performance.

scholarly journals Turnover Intention in Public Accountant Firms of East Java

2019 ◽  
Vol 3 (2) ◽  
pp. 123
Author(s):  
I Putu Hendra Setiawan ◽  
Nurkholis Nurkholis ◽  
Bambang Hariadi
Keyword(s):  
Job Satisfaction ◽  
Role Conflict ◽  
Turnover Intention ◽  
Role Ambiguity ◽  
Positive Influence ◽  
Mediation Effect ◽  
Pay Satisfaction ◽  
Public Accounting ◽  
Accounting Firms ◽  
Public Accountant

This research aims to investigate empirically the influence of pay satisfaction, role conflict and role ambiguity on auditor turnover intention, which are mediated by job satisfaction. A number of 168 auditors who work for Public Accounting Firms in East Java participated in this research. The data is analyzed using PLS (Partial Least Squares). The result shows that pay satisfaction positively influences job satisfaction and negatively influences auditors’ turnover intention. Role conflict does not have any direct influence to job satisfaction but has a direct positive influence toward turnover intention. Role Ambiguity positively influences job satisfaction and negatively influences auditors’ turnover intention. Besides, this research also reveals that job satisfaction has a partial mediation effect between pay satisfaction and auditors’ turnover intention and has a full mediation effect between role ambiguity and auditors’ turnover intention, but it has no mediation effect between role conflict and auditors’ turnover intention.

scholarly journals Kompetensi dan Kinerja Auditor: Peran Moderasi Struktur Audit dan Supervisi Audit

2020 ◽  
Vol 30 (11) ◽  
pp. 2878
Author(s):  
Ni Made Leny Pebriyaningrum ◽  
A. A. N. B Dwirandra
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Research Data ◽  
Primary Data ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Analysis Techniques ◽  
Positive Effect

The purpose of this study was to determine the moderation of the audit structure and audit supervision on the effect of competence on auditor performance. The location of this research was conducted at the Public Accounting Firm (KAP) of the Province of Bali. This research data uses primary data that is processed through the distribution of questionnaires with data analysis techniques using moderation regression analysis. The results of this study indicate that competence has a positive effect on auditor performance. The results showed that the audit structure strengthened the positive effect of competence on auditor performance in the Public Accounting Firm. The results also showed that audit supervision strengthened the positive effect of competence on auditor performance in the Public Accounting Firm. Keywords: Audit Structure; Audit Supervision; Competence; Auditor Performance.

PENGARUH RISIKO AUDIT DAN LAMANYA WAKTU AUDIT TERHADAP PENETAPAN AUDIT FEE (Survey pada Auditor Kantor AkuntanPublik di Bandung)

2017 ◽  
Vol 3 (1) ◽  
Author(s):  
Tina Hartati Saputri Herma Wiharno Enung Nurhayati
Keyword(s):  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Public Accounting ◽  
Audit Risk ◽  
Accounting Firms ◽  
Accounting Firm ◽  
Verification Methods ◽  
Audit Fee ◽  
Positive Effect

The problem is an issue fee of a dilemma because the auditor received a fee from the company (client) to be audited. The purpose of this study to investigate the effect of audit risk and length of time of the determination of audit fee audit either simultaneously or partial. The object of this study is the auditor of public accounting firm in Bandung.This research method using descriptive and verification methods analyst. This study uses 8 public accounting firms and 100 auditors working in 8 shades that have been audited sample. As well as the technique used is purposive sampling analysis techniques, as well as the technique used is the technique of multiple linear regression analysis with the help of SPSS version 20.The results of this study showed that simultaneous Fhitung = 48.382> F table = 3.12 then Ho is rejected and Ha accepted, meaning that the risk of an audit, and the length of time the audit simultaneously significant effect on the determination of the audit fee. In the test Partial obtained the value t = 3.112> table = 1.666 then Ho is rejected and Ha accepted, meaning that audit risk positive and significant impact on the determination of the audit fee, and t = 4.826> table = 1.666 then Ho is rejected and Ha accepted, meaning the length of time the audit positive and significant impact on the determination of the audit fee.From the results of research and discussion can be concluded that simultaneous audit risk and the length of time the audit affect the determination of audit fee survey on auditor Public Accounting Firm in Bandung, then partially, audit risk positive effect on the determination of the audit fee and the length of time the audit positive effect on the determination audit fee.

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