The Effect of Experience, Independence, and Gender on Auditor Professional Scepticism with Professional Ethics as Moderating

This study is aimed to analyze some factors that affect the scepticism of professional auditor. These factors are experience, independence, gender, and professional ethics. Population of this research were 347 auditors who work at the public accounting firm in Central Java and Yogyakarta. Sampling technique used convenience sampling and obtained sample of 83 auditors. For collecting data, the writer used questionnaires. The method of analyzing data was descriptive analysis and multiple regression analysis with IBM SPSS version 21 application. The statistical method used to examine the hypothesis was Moderated Regression Analysis (MRA). The results of this study indicate that the experience of auditors, gender, and professional ethics have a significant effect on auditor professional scepticism. While independence, interaction of experience and professional ethics, interaction of independence and professional ethics, as well as the interaction of gender and professional ethics have no significant effect on professional scepticism of auditors. The conclusion of this study is the need for experience, independence, and high ethical awareness for male and female auditors to remain sceptical in every audit practice.

Download Full-text

Pengaruh Integritas, Profesionalisme dan Kompetensi Auditor terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik (KAP) di Bandung

Jurnal EBI ◽

10.52061/ebi.v3i1.30 ◽

2021 ◽

Vol 3 (1) ◽

Author(s):

Turini Turini

Keyword(s):

Regression Analysis ◽

Audit Quality ◽

Sampling Technique ◽

Analysis Method ◽

Public Accounting ◽

Accounting Firm ◽

Multiple Regressions ◽

The Public ◽

Convenience Sampling

This study aims to examine the effect of integrity, professionalism and competence of auditors on audit quality at the public accounting firm in Bandung. Data were collected by distributing questionnaires with the convenience sampling technique to the respondents. While the sample used is the auditors who work at the Public Accounting Firm, Risman and Arifin, Dr. H.E. Suhardjadinata and Partners and Prof. Dr.H.tb Hasanudin, M.SC, and Partners who are domiciled in Bandung, totaling 35 samples. The analysis method used in this study is regression analysis with SPSS version 21 for Windows software. From multiple regressions, it produces three hypotheses that show its effect on audit quality, namely: integrity has a significant effect on audit quality. Professionalism has a significant effect on audit quality. Auditor competence has a positive significant effect on audit quality.

Download Full-text

PENGARUH PENGALAMAN, INDEPENDENSI, SKEPTISISME PROFESIONAL AUDITOR, PENERAPAN ETIKA, DAN BEBAN KERJA TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v6i1.4845 ◽

2019 ◽

Vol 6 (1) ◽

pp. 31

Author(s):

Dewi Larasati ◽

Windhy Puspitasari

Keyword(s):

Regression Analysis ◽

Hypothesis Testing ◽

Multiple Regression Analysis ◽

Public Accounting ◽

Professional Skepticism ◽

Accounting Firm ◽

The Public ◽

Positive Effects ◽

Convenience Sampling ◽

Sampling Approach

<em>This study to examine the inflluence of experience, independence, auditor professional scepticism, application of ethics, and workload on the ability of auditors in detecting fraud in the public accounting firm in Jabodetabek using multiple regression analysis. In this study using of hypothesis testing. The technique of sampling with convenience sampling approach. The study sample of 97 respondents in 14 public accounting firm in Jabodetabek. The result conclude that experience, independence, and workload have no effects on the ability of auditors in detecting fraud. While auditors professional skepticism and application of ethics have significant positive effects on the ability of auditors in detecting fraud.</em>

Download Full-text

Pengaruh Religiusitas dan Gender terhadap Kepatuhan Wajib Pajak Orang Pribadi

Akuntabilitas ◽

10.15408/akt.v14i1.19330 ◽

2021 ◽

Vol 14 (1) ◽

pp. 89-100

Author(s):

Frista Frista ◽

Umi Murtini ◽

Kenny Fernando ◽

Fellinne Pirenne Kusdiono

Keyword(s):

Regression Analysis ◽

Sampling Methods ◽

Descriptive Analysis ◽

Tax Compliance ◽

Religious Communities ◽

Low Level ◽

State Revenue ◽

Convenience Sampling ◽

And Gender ◽

Positive Effect

One of the problems faced by Indonesia is the low level of the tax ratio. In order to increase state revenue from the tax sector, efforts should be made to increase voluntary tax compliance. This study aims to examine the effect of religiosity and gender on tax compliance. The method used is quantitative “mix methods” using regression analysis and descriptive analysis of the questionnaire obtained through “convenience sampling methods”. The results showed that religiosity and gender had a positive effect on tax compliance. The higher the level of religiosity, the level of taxpayer compliance will also increase. This research contributes to providing input to tax authorities to increase tax awareness through outreach in religious communities by involving women.

Download Full-text

Pengaruh Independensi dan Profesionalisme Terhadap Kualitas Audit dengan Kepuasan Kerja Sebagai Variabel Pemoderasi

WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) ◽

10.22225/we.19.1.1578.30-34 ◽

2020 ◽

Vol 19 (1) ◽

pp. 30-34

Author(s):

Gine Das Prena ◽

I Wayan Angga Sudiartama

Keyword(s):

Job Satisfaction ◽

Regression Analysis ◽

Audit Quality ◽

Sampling Technique ◽

Public Accounting ◽

Accounting Firm ◽

Purposive Sampling ◽

The Public ◽

Positive Effect ◽

Public Accountant

Abstract-This study aims to influence independence and professionalism on audit quality with job satisfaction as moderating variables. The research was conducted at the Public Accounting Office located in the Bali Region. The population of this research is all auditors who work at the Public Accountant Office in Bali with a purposive sampling technique to obtain a sample of 112 auditors. Data is collected using questionnaires. Data analyzed uses Moderated Regression Analysis. The results of the study show that 1) Independence has a positive effect on audit quality at the Public Accounting Firm in Bali. 2) Professionalism has a positive effect on audit quality at the Public Accountant Office in Bali. 3) Job Satisfaction strengthens the influence of Independence on audit quality at the Public Accounting Firm in Bali. 4) Job Satisfaction strengthens the influence of audit Professionalism on audit quality at the Public Accounting Firm in Bali. Keywords: Independence; professionalism; audit quality; job satisfaction Abstrak-Penelitian ini bertujuan untuk Pengaruh lndependensi dan Profesionalisme Terhadap Kualitas audit dengan Kepuasan Kerja sebagai Variabel Pemoderasi. Penelitian dilakukan di Kantor Akuntan Publik yang berada di Wilayah Bali. Populasi penelitian ini adalah seluruh auditor yang bekerja pada Kantor Akuntan Publik di Bali dengan teknik purposive sampling sehingga diperoleh sampel sebanyak 112 Auditor. Data dikumpulkan dengan menggunakan kuisioner. Data dianalsis mengguanakan Moderated Regression Analysis. Hasil penelitian menunjukan bahwa 1) Independensi berpengaruh positif terhadap kualitas audit pada Kantor Akuntan Publik di Bali. 2) Profesionalisme berpengaruh positif terhadap kualitas audit pada Kantor Akuntan Publik di Bali. 3) Kepuasan Kerja memperkuat pengaruh Independensi terhadap kualitas audit pada Kantor Akuntan Publik di Bali. 4) Kepuasan Kerja memperkuat pengaruh Profesionalisme audit pada kualitas audit pada Kantor Akuntan Publik di Bali. Kata Kunci: Independensi; profesionalisme; kualitas audit; kepuasan kerja

Download Full-text

PENGARUH PROFESIONALISME, PENGETAHUAN MENDETEKSI KEKELIRUAN, DAN ETIKA PROFESI TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS AKUNTAN PUBLIK

KEBERLANJUTAN ◽

10.32493/keberlanjutan.v2i1.y2017.p396-430 ◽

2017 ◽

Vol 2 (1) ◽

pp. 396

Author(s):

Marini - Marini

Keyword(s):

Professional Ethics ◽

Sampling Technique ◽

Primary Data ◽

Data Types ◽

Public Accounting ◽

Accounting Firm ◽

The Public ◽

Level 3 ◽

Public Accountants ◽

Public Accountant

Abstract Relevance and reliability are the two primary qualities that make accounting information useful for decision making. Therefore, an audit of financial statement is necessary, especially for a Tbk company. To maintain the trust of clients and users of financial statements, the public accountants should to have sufficient competence, such as professionalism, knowledge to detects errors, professional ethics and judgement of materiality level. Purpose of this study is to provide empirical evidence about affect of professionalism, knowledge to detect errors, and professional ethics to the public accountants judgement of materiality level with partial and simultaneous. Population in the study is a public accountant who worked at a Public Accounting Firm in South Jakarta. Sampling technique using convenience sampling method. Data obtained by questionnaire survey completed by the public accountant with 98 respondents from 9 Public Accounting Firm with primary data types. Design is causal research. The results showed that : 1) Professionalism affect of the judgement of materiality level. 2) Knowledge to detect errors did not affect of the judgement of materiality level. 3) Professional ethics affect of the judgement of materiality level. 4) Professionalism, knowledge to detect errors, and professional ethics affect of the judgement of materiality level. Keyword : Professionalism, Knowledge to detect errors, Professional ethics and Judgment of materiality level.

Download Full-text

PRINCIPALS’ ADMINISTRATIVE EFFECTIVENESS IN THE IMPLEMENTATION OF QUALITY ASSURANCE STANDARDS IN PUBLIC SECONDARY SCHOOLS IN EDO AND DELTA STATES

Sokoto Educational Review ◽

10.35386/ser.v16i1.68 ◽

2015 ◽

Vol 16 (1) ◽

pp. 10

Author(s):

Umemetu Momoh ◽

Nkechi Obiweluozor

Keyword(s):

Quality Assurance ◽

Public Schools ◽

Secondary Schools ◽

Sampling Technique ◽

Simple Random Sampling ◽

Female Principals ◽

The Public ◽

Administrative Effectiveness ◽

And Gender ◽

Quality Assurance Standards

This study examined principals’ administrative effectiveness in the implementation of quality assurance standards in public secondary schools in Edo and Delta States. To guide the study, three hypotheses were raised. The study adopted the descriptive research design. The population of the study comprised all the principals and teachers in the public secondary schools in Edo and Delta States, Nigeria. Simple random sampling technique was used to select 240 principals and 720 teachers from the schools. Data was collected using ‘Administrative Effectiveness and Implementation of Quality Assurance Standards Questionnaire (AEIQASQ)’ to find out principals’ level of administrative effectiveness in the implementation of quality assurance standards using the Normative mean of 62.5 which was established from the instrument as the benchmark for effectiveness. The findings revealed that principals’ administrative effectiveness was high in the public secondary schools in Edo and Delta States. There was also a significant relationship between administrative effectiveness and implementation of quality assurance standards in the States based on principals’ gender and experience. It was therefore recommended that since principals in public schools are effective, Government should provide them with adequate funds and all necessary support to ensure that quality assurance standards are fully implemented in the schools. Also, experience and gender should be considered in appointing principals among other criteria as experienced female principals were found to be more effective.

Download Full-text

PENGARUH INDEPENDENSI AUDITOR DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT DENGAN TEKANAN KLIEN SEBAGAI VARIABEL MODERASI

Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT ◽

10.36226/jrmb.v4i3.287 ◽

2019 ◽

Vol 4 (3) ◽

pp. 381-390

Author(s):

Prayogi Gunawan ◽

Abriandi Abriandi

Keyword(s):

Regression Analysis ◽

Audit Quality ◽

Ideal Condition ◽

Certified Public Accountants ◽

Public Accounting ◽

Accounting Firm ◽

The Public ◽

Questionnaire Form ◽

Client Pressure ◽

Survey Approach

This study aims to test whether client pressure can moderate the influence of auditor’s independence and auditor’s competence on audit quality. This study used a survey approach with questionnaire form which filled by 80 auditors who work at the Public Accounting Firm of North Jakarta listed at the Indonesian Institute of Certified Public Accountants. Regression analysis was used to test the hypothesis. The result of the research shows that if the auditor has high independence and competence, then audit quality will be higher also. Based on testing of a pure moderator, client pressure is able to moderate and strengthen each influence of auditor’s independence and auditor’s competence on audit quality. This suggests that this study produces an ideal condition in which client pressure makes the auditor more independent and competent to the job. Keywords: Auditor’s independence, Auditor’s competence, Audit quality, Client pressure

Download Full-text

PENGARUH FAKTOR INTERNAL TERHADAP MINAT BERWIRAUSAHA MAHASISWA FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS JAMBI

Jurnal Manajemen Terapan dan Keuangan ◽

10.22437/jmk.v8i1.6930 ◽

2019 ◽

Vol 8 (1) ◽

pp. 1-12

Author(s):

Winda Syafitri ◽

Dahmiri Dahmiri

Keyword(s):

Regression Analysis ◽

Multiple Regression Analysis ◽

Sampling Method ◽

Descriptive Analysis ◽

Research Use ◽

Sampling Techniques ◽

Student Interest ◽

Business Faculty ◽

Internal Factors ◽

Convenience Sampling

ABSTRAK The purpose of this research is to explain the effect of Internal Factors toward student interest in entrepreneurship on Economics and Business Faculty of Jambi University. Sampling techniques used on is Non-Probability Sampling with Convenience Sampling Method. The number of respondents is 100 consumers. Technique analysis for this research use descriptive analysis to describe the research variables and multiple regression analysis to find the effect between research variables using SPSS 20.0. This research revealed the significant effect of Internal Factors on Student Interest in entrepreneurship on Economics and business Faculty of Jambi University. Keywords: Internal Factors, Interest in Entrepreneurship

Download Full-text

The Effect of Knowledge, Promotion, and Religiosity on Intention to Use Islamic Banking Services

International Journal of Financial Research ◽

10.5430/ijfr.v11n2p128 ◽

2020 ◽

Vol 11 (2) ◽

pp. 128

Author(s):

Kardoyo . ◽

Ahmad Nurkhin ◽

Muhsin . ◽

Hasan Mukhibad ◽

Fatmala Dewi Aprilia

Keyword(s):

Significant Influence ◽

Research Result ◽

Educational Background ◽

Islamic Banking ◽

Islamic Banks ◽

Banking Services ◽

The Public ◽

Central Java ◽

And Gender ◽

Knowledge Promotion

This study aims to examine the effect of knowledge, promotion, and religiosity on the interest in using Islamic banking services. The purpose of the next research is to examine the effect of knowledge on religiosity. In addition, this study also examines the effect of educational background and age on saving interest in Islamic banks. The population in this study are customers of Bank Syariah Mandiri, Brebes, Central Java, Indonesia. Ninety-nine research samples were obtained. The data collection method used was questionnaires. The data analysis method used was SEM-PLS. The results showed that only promotion proved to have a positive and significant effect on interest in using the services of Islamic banks. Knowledge and religiosity have not been proven to have a significant effect on interest in using services of Islamic banks. Likewise, background and gender do not have a significant effect. The next research result is that there is a positive and significant influence of knowledge on religiosity; there is also a positive and significant influence on the promotion of knowledge. This study recommends the importance of continuing socialization and education from Islamic banking stakeholders in Indonesia to continue introducing Islamic banks to the public.

Download Full-text

Hubungan Keseimbangan dan Koordinasi Mata Kaki Terhadap Kemampuan Menggiring Bola dalam Permainan Futsal Klub Karsa Utama Putri Wajo

Gelora : Jurnal Pendidikan Olahraga dan Kesehatan IKIP Mataram ◽

10.33394/gjpok.v8i1.4189 ◽

2021 ◽

Vol 8 (1) ◽

pp. 67

Author(s):

Muhammad Hasbillah ◽

Herman Herman

Keyword(s):

Regression Analysis ◽

Significant Relationship ◽

Descriptive Analysis ◽

Sampling Technique ◽

Total Sample ◽

Coefficient Of Determination ◽

Correlational Research ◽

Analysis Technique ◽

Independent Variable ◽

The Relationship

This research aims to determine the relationship between balanced and the ability to dribble, the relationship between eye-foot coordination and the ability to dribble, and the relationship between balanced and eye-foot coordination on the ability todribble in futsal game Karsa Utama Putri Wajo’s club. The research was correlational research, with the independent variable was balanced and eye-foot coordination, while the dependent variable was the ability to dribble. The population of theresearch was Karsa Utama Putri Wajo's club players and the sampling technique used was total sampling technique with the total sample was 25 players. The analysis technique used was descriptive analysis, correlation analysis, regression analysis. The results showed that 1)There was a significant relationship between balanced and the ability to dribble in Karsa Utama Putri Wajo's club players with a correlation value (r) = 0,738. 2) There was asignificant relationship between eye-foot coordination on the ability to dribble in Karsa Utama Putri Wajo's club players with a correlation value (r) = 0,553. 3) There was asignificant relationship between balanced and eye-foot coordination on the ability to dribble in Karsa Utama Putri Wajo's club player swith a correlation value (r)=0.823,and a coefficient of determination (R2) = 0.677 or equal to 67,7%. Thus, it can be concluded that there is a significant relationship between balanced and coordination of the ankle son the ability to dribble in futsal game of Karsa Utama Putri Wajo's club.

Download Full-text