scholarly journals PENGARUH INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT

2017 ◽  
Vol 9 (2) ◽  
Author(s):  
Galuh Tresna Murti ◽  
Iman Firmansyah
Keyword(s):  
Audit Quality ◽  
Secondary Data ◽  
Sampling Technique ◽  
Auditor Independence ◽  
Quantitative Approach ◽  
Quality Analysis ◽  
Primary Data ◽  
Public Accounting ◽  
Probability Sampling ◽  
Audit Independence

Abstract.This study aims to determine the effect of auditor independence on audit quality. Analysis Unit was Public Accounting Office in Bandung, Observation unit was Auditor. The sample in this study were 67 Auditors from Public Accounting Office in Bandung. Sampling was taken with probability sampling technique. This Study took primary data and secondary data with the quantitative approach and explanatory method.  Based on the result of research known that auditor independence has the significant influence on audit quality.Keywords: Audit independence; Audit qualityAbstrak. Penelitian ini bertujuan untuk mengetahui pengaruh independensi auditor terhadap kualitas audit. Unit analisis yang akan diteliti adalah Kantor Akuntan Publik berdomisili di Kota Bandung, sedangkan unit observasi adalah para Auditor. Sampel dalam penelitian ini adalah Auditor sebanyak 67 orang pada Kantor Akuntan Publik yang berdomisili di Kota Bandung. Penarikan sampel dilakukan dengan teknik probability sampling. Jenis data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Penelitian ini dilakukan dengan menggunakan pendekatan kuantitatif (quantitative approach), metode penelitian yang digunakan dalam penelitian ini adalah metode explanatory.Berdasarkan hasil penelitian diketahui bahwa terdapat pengaruh yang signifikan atas independensi auditor terhadap kualitas audit.Kata Kunci : Independensi Auditor; Kualitas Audit

scholarly journals PENGARUH LOCUS OF CONTROL DAN PERILAKU DISFUNGSIONAL AUDIT TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI SEMARANG (Studi Empiris Pada Kantor Akuntan Publik di Semarang)

2016 ◽  
Vol 5 (2) ◽  
pp. 175
Author(s):  
Ida Perwati ◽  
Sutapa Sutapa
Keyword(s):  
Locus Of Control ◽  
Audit Quality ◽  
Statistical Tests ◽  
Linear Method ◽  
Sampling Technique ◽  
Primary Data ◽  
Validity And Reliability ◽  
Public Accounting ◽  
Dysfunctional Behavior ◽  
Measuring Tool

This study aims to look at the effect of variable locus of control, dysfunctional behavior premature sign off and dysfunctional behavior underreporting of time to audit quality in the public accounting firm in Semarang. The study population was the auditors who work in public accounting in Semarang. 2015. The sampling technique in thisstudy using convenience sampling.Jenis data used in this study are derived from primary data from respondents’ answers to the questionnaire that has been distributed on each - each KAP in Semarang. Data quality test results which consist of validity and reliability testing manunjukan that all variables can be said tobe valid and reliable so for the next item - the item on each - each concept is feasible variable is used as a measuring tool. Classical assumption that includemulticollinearity test, heteroscedasticity test, and Uju normality shows that the linear method used to qualify for a statistical test to the regression model. From the results of statistical tests showed that the locus of control with sig.0,147 and behavioral variables sig disfugioal premature sign off with the value sig.0,597, Showing that these two variables did not significantly affect audit quality, and underreporting of time with sig.-.058 , has a negative effecton audit quality.

scholarly journals ANALISIS FAKTOR PENYEBAB KREDIT MACET PADA PT. BPR BANJAR ARTHASARIGUNA TASIKMALAYA

Responsive ◽  
2020 ◽  
Vol 3 (2) ◽  
pp. 77
Author(s):  
Moch. Benny Alexandri ◽  
Michelia Putri Catherina Sujatna
Keyword(s):  
Hypothesis Test ◽  
Secondary Data ◽  
Sampling Technique ◽  
Primary Data ◽  
Contributing Factors ◽  
Literature Study ◽  
Probability Sampling ◽  
Purposive Sampling ◽  
Rural Credit ◽  
Analysis Technique

ABSTRAKPenelitian ini bertujuan untuk mengetahui faktor intern bank dan faktor ekstern bank terhadap kredit macet pada PT. BPR Banjar Arthasariguna Tasikmalaya. Metode penelitian yang digunakan dalam penelitian ini adalah deskriptif dengan pendekatan kuantitatif. Pengumpulan data primer dilakukan dengan menggunakan kusioner dan melakukan wawancara, sedangkan untuk data sekunder diperoleh melalui studi kepustakaan. Populasi dalam penelitian ini adalah nasabah kredit macet pada PT. BPR Banjar Arthasariguna pada tahun 2018 yang berjumlah 46 orang. Teknik pengambilan sampel dilakukan dengan non probability sampling menggunakan teknik purposive sampling. Teknik analisis data yang digunakan adalah uji regresi linear berganda, uji asumsi klasik, uji hipotesis, dan korelasi determinasi.Hasil dari penelitian ini variabel yang paling dominan adalah faktor esktern bank. Berdasarkan hasil penelitian maka dapat ditarik kesimpulan bahwa terdapat pengaruh faktor intern bank dan faktor ekstern bank terhadap kredit macet pada PT. BPR Banjar Arthasariguna Tasikmalaya. Dimana besarnya kontribusi faktor penyebab kredit macet terhadap kredit macet pada PT. BPR Banjar Arthasariguna Tasikmalaya menunjukkan adanya pengaruh yang sedang.Kata Kunci : Kredit Macet, NPL, Bank Perkreditan Rakyat   AbstractThis research aims to determine the factors internal bank and factor external bank of causing non performing loans at PT. BPR Banjar Arthasariguna Tasikmalaya. The research method that was used in this research is descriptive quantitative approach. Primary data were collected by using questionnaires and conducting interviews, while for secondary data obtained through literature study. The population in this study is non performing loans customers at PT. BPR Banjar Arthasariguna in 2018 as many as 46 people. The sampling technique that was used is non probability sampling and done by using purposive sampling technique. The data analysis technique that was used is a multiple linear regression test, classic assumption test, hypothesis test, and the coefficient of determination.The results of the research are the most dominant variable is factor external bank. Based on the results of the study it can be concluded that there is an influence of factor internal bank and factor external bank  to non performing loans at PT. BPR Banjar Arthasariguna Tasikmalaya. Where the magnitude of the contributing factors causing of non performing loans to non performing loans at PT. BPR Banjar Arthasariguna Tasikmalaya showed a moderate influence.Keywords: Non Performing Loans, NPL, Rural Credit

scholarly journals PENGARUH PRINSIP INTEGRITAS, OBJEKTIVITAS DAN PERILAKU PROFESIONAL TERHADAP KUALITAS AUDIT PADA KAP KOTA MAKASSAR

2020 ◽  
Vol 5 (2) ◽  
Author(s):  
Nur Azizah Basmar
Keyword(s):  
Audit Quality ◽  
Sampling Technique ◽  
Professional Behavior ◽  
Primary Data ◽  
Validity And Reliability ◽  
Public Accounting ◽  
Accounting Firms ◽  
Regression Techniques ◽  
Public Accountants ◽  
The City

ABSTRAK Penelitian ini bertujuan untuk mengetahui apakah prinsip integritas, prinsip objektivitas dan prinsip perilaku profesional berpengaruh terhadap kualitas audit pada kantor akuntan publik (KAP) di kota Makassar. Pengumpulan data menggunakan data primer yang diperoleh dari kuesioner dengan menggunakan teknik Nonprobality Sampling (Sampel Jenuh). Populasinya adalah seluruh akuntan publik di kota makassar sejumlah 56 auditor, sedangkan sampel yang diambil berjumlah 56 responden. Hasil kuesioner tersebut telah diuji validitas dan reliabilitasnya, juga telah diuji asumsi klasik berupa asumsi normalitas, asumsi heterokedastisitas, asumsi multikolinieritas dan autokorelasinya. Metode analisis data menggunakan teknik regresi berganda.  Hasil penelitian menunjukkan bahwa prinsip perilaku profesional tidak berpengaruh signifikan terhadap kualitas audit, sedangkan prinsip integritas dan prinsip objektivitas berpengaruh signifikan terhadap kualitas audit. Dari hasil tersebut, prinsip integritas dan objektivitas layaknya menjadi perhatian bagi akuntan publik untuk menciptakan kualitas audit yang baik.Kata kunci: Prinsip Integritas; Objektivitas; Perilaku Profesional; Kualitas Audit ABSTRACT This study aimed to determine whether the principles of integrity, objectivity principles, and principles of professional behavior affect audit quality at public accounting firms (KAP) in Makassar. Data collection uses primary data obtained from questionnaires using the Nonprobality Sampling technique. The population was all public accountants in the city of Makassar, totaling 56 auditors, while the sample taken amounted to 56 respondents. The results of the questionnaire have been tested not only for validity and reliability, but also for classic test assumptions in the form of normality assumptions, heteroskedasticity assumptions, multicollinearity, and autocorrelation assumptions. The method of data analysis uses multiple regression techniques. The results showed that the principle of professional behavior had no significant effect on audit quality. In contrast, the law of integrity and objectivity policies had a significant impact on audit quality. From these results, the principle of honesty and objectivity should be a concern for public accountants to create good audit quality. Keywords: Integrity Principle; Objectivity; Professional Behavior; Audit Quality

scholarly journals Pengaruh Penerapan Prinsip GCG pada Persepsi Kualitas Informasi Keuangan PERUMDA Air Minum Tirta Sewaka Darma

2020 ◽  
Vol 30 (2) ◽  
pp. 293
Author(s):  
Gede Rudi Harta Pratama Giri ◽  
Ni Luh Supadmi
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Information ◽  
Quantitative Approach ◽  
Primary Data ◽  
Purposive Sampling ◽  
Analysis Techniques

The purpose of this study is to empirically assess the principle of transparency, accountability, accountability, independence and fairness/equality. This research was conducted at PERUMDA Air Minum Tirta Sewaka Darma with a quantitative approach that is in the form of associative. This research uses primary data of secondary data. A population of 340 employees and samples were selected using the purposive sampling technique of 56 employees. Data analysis techniques are double linear regression. Based on the results shows that transparency, accountability, responsibility, independence and fairness/equality influence positive and significant to the quality of financial information. Keywords: Transparency; Accountability; Responsibility, Independency; Fairness.

Determinants of Audit Quality at Public Accounting Firms

2021 ◽  
Vol 6 (3) ◽  
pp. 134-143
Author(s):  
Audrey Michelle Wenny Yolanda ◽  
Kartini Kartini ◽  
Grace T. Pontoh
Keyword(s):  
Audit Quality ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Primary Data ◽  
Public Accounting ◽  
Accounting Firms ◽  
Education Experience ◽  
Audit Fee ◽  
Public Accounting Firms

Objective – This study aims to examine and prove the effect of education, experience and audit fee on audit quality. Methodology – The data used are primary data in the form of questionnaires distributed to auditors, both senior and junior auditors at Public Accounting Firms located in Sulawesi. The questionnaires distributed to respondents were 46 auditors and 42 questionnaires were returned and able to processed. Findings – This research used a quantitative approach by measuring the objective data through scientific calculations, derived from samples of certain objects to answer a number of questions. The sampling technique used in this study is purposive sampling by using certain criteria and the model used is multiple linear regression analysis. The results of this study indicate that education, experience and audit fee have an effect on audit quality. Novelty – Audit quality is a representation of the auditor's performance as an audit service provider and also the auditee as an audit service user. As a liaison between the interests of financial statement users and the company, auditors are required to improve the quality of their services which in turn will have an impact on quality of the audit results. Auditors with adequate education and experience and appropriate audit fee in performing audit services will have an effect on the quality of the resulting audit. Type of Paper: Empirical JEL Classification: M40, M49. Keywords: Audit, Education; Experience; Fee; Quality

scholarly journals ANTESEDEN VARIABEL KUALITAS AUDIT KECURANGAN LAPORAN KEUANGAN

2019 ◽  
Vol 16 (1) ◽  
pp. 42-63
Author(s):  
Ivandi Ivandi ◽  
Tigor Sitorus
Keyword(s):  
Audit Quality ◽  
Sampling Technique ◽  
Individual Responsibility ◽  
Primary Data ◽  
Financial Fraud ◽  
Significant Positive Effect ◽  
Public Accounting ◽  
Accounting Firm ◽  
Public Accountants ◽  
Positive Effect

This study aims to proves the relationship between independence, competence, individual external auditor's responsibility as antecedent variable with financial fraud audit quality,   where as the number of cases of financial scandals by manipulating financial data that occurs in large companies and involve public accountants to make public accountants must pay attention to audit quality.This research use causality research method with causal relationship between independent variable with dependent variable. The data used are primary data obtained using questionnaires distributed to Public Accounting Firm (KAP) in North Jakarta and Central Jakarta. The population in this study are all auditors who work in Public Accounting Firm (KAP) of North Jakarta and Central Jakarta with Sample Random Sampling technique which produces 46 respondents from 8 KAP in 2018. Data analysis using SPSS 21. Based on the results of research, for the first equation of independence and competence variables have a significant positive effect on individual external auditor's responsibility variable. For the second equation for independence variable have significant positive effect to financial fraud audit quality variable whereas for competence variable and individual responsibility of external auditor does not have significant effect to fraud audit quality variable.

scholarly journals PENGARUH BANK SYARIAH YANG DIKELOLA BERDASARKAN PRINSIP SYARIAH SERTA FITUR DAN FASILITAS PRODUK PERBANKAN SYARIAH TERHADAP MINAT MENABUNG MASYARAKAT DI SURABAYA

2020 ◽  
Vol 6 (10) ◽  
pp. 2062
Author(s):  
Bobby Raditya Priambodo ◽  
Dina Fitrisia Septiarini
Keyword(s):  
Research Method ◽  
Sampling Technique ◽  
Quantitative Approach ◽  
Primary Data ◽  
Islamic Banking ◽  
Validity And Reliability ◽  
Probability Sampling ◽  
Analysis Techniques ◽  
Product Features ◽  
Several Variables

This study aims to determine the Effect of Compliance with Sharia Compliance Management and Sharia Banking Product Features and Facilities Against the Interests of Surabaya People in Saving in Islamic Banking. The research method used is a quantitative approach. This study uses primary data by distributing questionnaires. In this study the authors used a saturated sampling technique found in Non-Probability Sampling. The analysis techniques used are validity and reliability tests, classic assumption tests, hypothesis tests. Based on the results of the study indicate that there is a one-way relationship on several variables, namely sharia compliance and product features and facilities to save interest.Keywords: Sharia Complience, Sharia Banking Product Facilities, Sharia Banks

scholarly journals INDEPENDENSI, KOMPETENSI, PENGALAMAN KERJA, DAN DUE PROFESSIONAL CARE: PENGARUHNYA TERHADAP KUALITAS AUDIT YANG DIMODERASI DENGAN ETIKA PROFESI (Studi Empiris pada Kantor Akuntan Publik se-Jawa Tengah dan DIY)

2018 ◽  
Vol 1 (1) ◽  
pp. 75-88
Author(s):  
Widia Arum Ningtyas ◽  
Mochammad Abdul Aris
Keyword(s):  
Regression Analysis ◽  
Work Experience ◽  
Professional Ethics ◽  
Audit Quality ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Public Accounting ◽  
Professional Care

The purpose of this study was to analyze the effect of the independence, competence, work experience ,and  due professional care to the quality of the audit and the independence, competence, work experience and due professional care on audit quality that is moderated by the ethics of the profession, especially at the internal auditors working in public accounting in Cental Java and Yogyakarta. The population in this study are all auditors who work in public accounting in Central Java and Yogyakarta. The sampling technique used was purposive sampling method, with the acquisition of a sample of 78 respondents. The primary data collection using the questionnaire. The data are analyzed using multiple linear regression analysis and moderated regression analysis (MRA). The results of the analysis proved that the variable independence, competence, work experience, due professional care, the interaction of the independence of the ethics of the profession, and the interaction of experience working with professional ethics partially significant effect on audit quality, while the interaction of competence with professional ethics and interaction due professional care with ethics profession partially no significant effect on audit quality.

scholarly journals Pengaruh Tekanan Waktu, Tindakan Supervisi dan Locus of Control Terhadap Penghentian Prematur Atas Prosedur Audit

2017 ◽  
Vol 1 (2) ◽  
pp. 119
Author(s):  
Mega Rosdiana
Keyword(s):  
Locus Of Control ◽  
Audit Quality ◽  
Time Pressure ◽  
Research Result ◽  
Sampling Technique ◽  
Primary Data ◽  
Public Accounting ◽  
Audit Risk ◽  
Accounting Firms ◽  
Public Accounting Firms

 Premature sign off of audit procedure is one of those behaviors that can reduce audit quality. The present study was intended to examine whether time pressure, supervision, and  locus of control affect  the premature sign off of the audit procedure. The population used in this study is all auditors working at Public Accounting Firms in Surabaya. The data used is the primary data in the form of questionnaires distributed to the respondents.  The sampling technique used is purposive sampling. The sample of research is 50 auditors from 17 Public Accounting Firms in Surabaya. Data analysis techniques used is multiple regressions. The results of this research  showed  that time pressure, supervision and locus of control affected the premature sign off  of  the audit procedures. The implication of this research result for the auditor is the higher the premature discontinuation of the audit procedure performed by the auditor will result in decreased audit quality and increased audit risk.  

PENGARUH FEE AUDIT, KOMPETENSI AUDITOR, ETIKA AUDITOR DAN TEKANAN ANGGARAN WAKTU TERHADAP KUALITAS AUDIT KANTOR AKUNTAN PUBLIK WILAYAH BALI

2019 ◽  
Vol 1 (2) ◽  
pp. 49-65
Author(s):  
Ni Made Sunarsih ◽  
Ni Putu Shinta Dewi ◽  
I Made Candra Wira Wiguna
Keyword(s):  
Audit Quality ◽  
Time Budget ◽  
Sampling Technique ◽  
Financial Statements ◽  
Primary Data ◽  
Public Accounting ◽  
The Public ◽  
Audit Fee ◽  
Time Budget Pressure ◽  
Public Accountant

Audit quality is very important in order to maintain the trust of clients and those who use audit reports. The profession of public accounting is a profession of public trust. From the profession of public accounting, the public expects a free and impartial assessment of the information presented by company management in financial statements where the public accounting profession is responsible for raising the level of reliability of the company's financial statements, so that people obtain reliable financial information as a basis for decision making. This study aims to re-examine the effect of audit fee variables, auditor competence, auditor ethics and time budget pressure on audit quality. The type of data used is primary data. This research was conducted at the Bali Regional Public Accountant Office. The sampling technique uses purposive sampling technique. The data analysis technique uses multiple linear regression. The population in this study were 86 auditor samples in this study were 39 auditors who worked at least 1 year and had been assigned to field work. Based on the results of the study showed that the audit fee variable, auditor competency and auditor ethics had a positive effect on audit quality at the Bali Regional Public Accountant Office. While the results of the study show that the time budget pressure variables negatively affect audit quality at the Bali Regional Public Accountant Office.

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