scholarly journals PENGARUH AMBIGUITAS PERAN, KONFLIK PERAN, DAN KEPATUHAN PADA KODE ETIK TERHADAP INDEPENDENSI APARAT PENGAWASAN INTERN PEMERINTAH

2017 ◽  
Vol 12 (2) ◽  
pp. 105-121
Author(s):  
Sutaryo Sutaryo
Keyword(s):  
Role Conflict ◽  
Role Ambiguity ◽  
Code Of Ethics ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Auditor Independence ◽  
The State ◽  
Internal Auditor ◽  
Internal Auditors ◽  
Negative Effect

This research is conducted to find out empirical evidence of the effect of role ambiguity, role conflict, and code of ethics compliance on the state internal auditor to state internal auditor independence in Jawa Timur. This research, which uses quantitative approach, uses data sources by taking sample of 170 state internal auditors in Jawa Timur. The collected data is then analysed by multiple linear regression analysis mehtod. The result reveals that role ambiguity and role conflict have negative effect to the state internal auditor independence, however code of ethics compliance has positive effect to the state internal auditor independence. The higher the situation of ambiguity and role conflict preceived by APIP, it will further weaken its commitment to maintain independence in duty. But not so with compliance with the code of ethics, the higher the compliance of APIP to the code of ethics, it will further increase its commitment to maintain independence in the duty.  

scholarly journals THE FACTORS THAT EFFECT ON INTERNAL AUDITOR INDEPENDENCE IN THE ACEH BANKING SECTOR

2016 ◽  
Vol 4 (3) ◽  
pp. 347
Author(s):  
Dwi Meilvi Nasvita
Keyword(s):  
Banking Sector ◽  
Linear Regression Analysis ◽  
Employee Participation ◽  
Multiple Linear Regression Analysis ◽  
Negative Influence ◽  
Positive Influence ◽  
Auditor Independence ◽  
Internal Auditor ◽  
Internal Auditors ◽  
Management Intervention

This study aimed to examine the factors that effect on internal auditor independence of the internal auditor, namely the competence of internal auditors, management intervention, employee participation and regulation of the company. The sample of this research is internal auditing staff at banks of Aceh. Data were collected through the distribution of questionnaires to respondents using multiple linear regression analysis. The results showed that all factors have influences on the independence of internal auditor, simultaneously or partially. While auditor competence, employee participation, and company regulation have positive influence, management intervention has a negative influence on the independence of the internal auditors.

scholarly journals PENGARUH INTERVENSI MANAJEMEN, ROTASI SEMU AUDITOR, DAN PERSEPSI FEE AUDIT TERHADAP INDEPENDENSI AUDITOR

2020 ◽  
Vol 1 (2) ◽  
pp. 128-140
Author(s):  
I Putu Agus Atmaja Negara
Keyword(s):  
Financial Reporting ◽  
Linear Regression Analysis ◽  
Audit Fees ◽  
Multiple Linear Regression Analysis ◽  
Auditor Independence ◽  
Financial Report ◽  
Management Intervention ◽  
Auditor Rotation ◽  
Management Interventions ◽  
Negative Effect

Financial report is an important media in communicating facts about company finances and as a basis for decision making. Many parties have an interest about the financial report of a company. Therefore a profession is needed that can guarantee that the financial report are free of fraud made by company management. This is where the auditor's role is needed. auditor independence is very important for public trust in financial reporting. This study aims to determine the effect of the influence of management intervention, pseudo auditor rotation and audit fees perception on auditor independence. The population in this study were all auditors in KAP throughout the Province of Bali. Samples were selected by purposive sampling method with the criteria that experienced auditors working at KAP at least one year, at least have done one audit assignment, and KAP is still active. The hypothesis was tested by multiple linear regression analysis. The results of this study indicate that management interventions and pseudo auditor rotation have a negative effect on auditor independence, while audit fees perception have a positive effect on auditor independence. This shows that the higher the audit fee, the auditor's independence will also increase.

scholarly journals Pengaruh Kecakapan Profesional Dan Pengalaman Kerja Terhadap Kualitas Hasil Pemeriksaan Pada Kantor Inspektorat Kabupaten Kepulauan Talaud Dengan Kepatuhan Pada Kode Etik Sebagai Variabel Moderating

2017 ◽  
Vol 8 (1) ◽  
Author(s):  
Ferdy Lay ◽  
Herman Karamoy ◽  
Jenny Morasa
Keyword(s):  
Regression Analysis ◽  
Work Experience ◽  
Code Of Ethics ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Point Of View ◽  
Professional Skill ◽  
Professional Skills ◽  
Internal Auditors

Abstract. The quality of the results of inspection is a complex issue, because so many factors that can affect the quality of the audit which depends on the point of view of each personal. The purpose of this study is to determine the effect of professional skills and work experience to the quality of examination results with adherence to the code of ethics as a moderating variable in the Inspectorate Talaud Islands. The population of this research is all internal auditors in Inspectorate Talaud Islands. Total respondents are 34 internal auditors who have worked in the Inspectorate Talaud Islands. The data were analyzed by using multiple linear regression analysis. To examine the f test moderation, moderated regression analysis (MRA) was employed. Result indicates that professional skill positively and significantly influences the quality of inspection result. On the other hand, work experience positively and insignificantly influences the quality of inspection result. It means that obeying the code ethics positively and significantly influences the quality of inspection result. Furthermore, professional skill that moderated on obeying code ethics does not influence the quality of inspection result; and work experience that moderated on obeying to code ethics does not influence the quality of inspection result. Keywords: professional skills, experience, adherence to a code of ethics, quality examination results. Abstrak. Kualitas hasil pemeriksaan merupakan suatu issue yang kompleks, karena begitu banyak faktor yang dapat mempengaruhi kualitas audit, yang tergantung dari sudut pandang masing-masing pihak. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kecakapan profesional dan pengalaman kerja terhadap kualitas hasil pemeriksaan dengan kepatuhan pada kode etik sebagai variabel moderating, pada Inspektorat Kabupaten Kepulauan Talaud. Populasi dari penelitian ini adalah seluruh auditor internal pada Inspektorat Kabupaten Kepulauan Talaud dengan responden sebanyak 34 orang auditor internal yang bekerja di Inspektorat Kabupaten Kepulauan Talaud. Pengujian hipotesis penelitian menggunakan analisis regresi linier berganda dan untuk uji moderasi menggunakan Moderated Regression Analyisis (MRA). Hasil penelitian menunjukan bahwa kecakapan profesional berpengaruh positif dan signifikan terhadap kualitas hasil pemeriksaan, pengalaman kerja berpengaruh positif tapi tidak signifikan terhadap kualitas hasil pemeriksaan, kepatuhan pada kode etik berpengaruh positif dan signifikan terhadap kualitas hasil pemeriksaan, kecakapan profesional yang dimoderasi kepatuhan pada kode etik tidak berpengaruh terhadap kualitas hasil pemeriksaan dan pengalaman kerja yang dimoderasi kepatuhan pada kode etik tidak berpengaruh terhadap kualitas hasil pemeriksaan. Kata kunci :  kecakapan profesional, pengalaman, kepatuhan pada kode etik, kualitas hasil pemeriksaan.

scholarly journals The Effect of Role Conflict, Role Ambiguity and Job Stress on Employee Performance

2021 ◽  
Vol 10 (3) ◽  
pp. 532-542
Author(s):  
Kristanto Setio Hari Purnomo ◽  
Lustono Lustono ◽  
Yuliana Tatik
Keyword(s):  
Role Conflict ◽  
Job Stress ◽  
Role Ambiguity ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Positive Effect

This study aimed to determine the effect of role conflict, role ambiguity and job stress partially and simultaneously on performance. This research was a quantitative, and data used in this study were primary data with a questionnaire technique. The population in this research are all employees of Baperlitbang Banjarnegara regency, amounting to 51 people. The sampling technique in this research was saturated sampling technique. This study used data analysis in the form of multiple linear regression analysis with SPSS software. The results of this study indicated that role conflict partially had no effect on performance. Partial role ambiguity had a positive and significant effect on performance. Job stress had a negative and significant effect on performance. Meanwhile, role conflict, role ambiguity and job stress simultaneously had a positive effect on performance. Result the coefficient of determination in this study of 36.9% means that performance of Baperlitbang Banjarnegara employees was influenced by role conflict, role ambiuigity and job stress and the rest was influenced by other variables outside the study.

scholarly journals Analysis of the Influence of Role Stress on Reduced Audit Quality

2019 ◽  
Vol 23 (2) ◽  
pp. 301
Author(s):  
Angela Isabel Elinda, Sri Iswati, Pikar Setiawan
Keyword(s):  
Hypothesis Testing ◽  
Role Conflict ◽  
Role Ambiguity ◽  
Audit Quality ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Role Overload ◽  
Factors Affecting ◽  
Questionnaire Method

Reduced Audit Quality is an act of decreasing audit quality that is considered to be a deliberate practice because it reduces the quality of audit work and thereby increasing the possibility of opinion on inappropriate financial statements. Factors affecting reduced audit quality actions arise due to the presence of role conflict, role ambiguity and role overload. This study was conducted to find out the effect of role conflict, role ambiguity, and role overload on reduced audit quality. The sampling was conducted using purposive sampling technique. The number of samples obtained was 44 samples. Data were collected using a questionnaire method via Google Forms on auditors working at public accounting firms in the city of Surabaya and Sidoarjo. Data analysis technique used for hypothesis testing was multiple linear regression analysis. The results of hypothesis testing show that role conflict and role ambiguity have no significant effect on reduced audit quality, but role overload has a significant effect on reduced audit quality.

scholarly journals Pengaruh Stress Kerja Dan Emotional Intelligence Terhadap Turnover Intention Internal Auditor

2019 ◽  
Vol 29 (1) ◽  
pp. 356
Author(s):  
Hardi Hermawan Prasetya ◽  
Dodik Ariyanto
Keyword(s):  
Emotional Intelligence ◽  
Work Stress ◽  
Turnover Intention ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Regional Office ◽  
Internal Auditor ◽  
Internal Auditors ◽  
Stress Variable ◽  
Complementary Techniques

The purpose of the study was to analyze work stress and emotional intelligence on the turnover of the intention of internal auditors at PT Bank BRI. The study was conducted in 29 offices at PT Bank BRI Bali-Nusra Region in 2019. The auditor's research respondents were 107. Complementary techniques with saturated sample methods. Data collection was carried out by distributing questionnaires and returning data as many as 96 auditors. Data was tested by multiple linear regression analysis techniques. Based on the results of the analysis, the work stress variable has a significant effect on the auditor's internal turnover intention at PT Bank BRI Denpasar Regional Office with a significance value of 0.000 <0.05, H1 is accepted. Emotional intelligence has a significant effect on internal auditor turnover intention at PT Bank BRI Denpasar Regional Office with a significance value of 0.004 <0.05, H1 is accepted. Keywords : Stress Of Work; Emotional Intelligence; Turnover Intention.

scholarly journals Internal auditor reports a fraud: Courage and pressure

Accounting ◽  
2021 ◽  
Vol 7 (7) ◽  
pp. 1813-1818
Author(s):  
Dini Rosdini ◽  
Aria Farah Mita ◽  
Dyah Setyaningrum
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Income Smoothing ◽  
Company Size ◽  
Internal Auditor ◽  
Analysis Technique ◽  
Negative Effect ◽  
A Company ◽  
Positive Effect

Income smoothing is basically a management strategy to reduce fluctuating income levels. This study aims to determine the effect of company size, leverage and profitability on income smoothing in companies listed on the LQ45 Index of the Indonesia Stock Exchange for the 2017-2019 period. It was carried out on companies listed on the LQ45 Index of the Indonesia Stock Exchange in 2017-2019. Sampling was conducted by utilizing purposive sampling and obtained 11 companies, from which 33 data were collected. The analysis technique used was multiple linear regression analysis. Results showed that company size, leverage and profitability simultaneously can affect income smoothing of a company. Company size and profitability partially have a positive effect on income smoothing, while leverage has a negative effect on income smoothing.

scholarly journals Effect of intervention of management and audit fee on auditor independence

2019 ◽  
Vol 6 (4) ◽  
pp. 31-36 ◽  
Author(s):  
I Putu Agus Atmaja Negara ◽  
I Ketut Budiartha
Keyword(s):  
Linear Regression Analysis ◽  
Audit Fees ◽  
Multiple Linear Regression Analysis ◽  
Auditor Independence ◽  
Public Accounting ◽  
Management Intervention ◽  
Analysis Technique ◽  
Audit Fee ◽  
Negative Effect ◽  
Positive Effect

The purpose of this study was to determine the effect of management intervention and audit fees on auditor independence. This research was conducted at the Office of Public Accounting in Bali Province. The data analysis technique used is multiple linear regression analysis. The results found that Management intervention had a negative effect on Auditor Independence. This shows that the stronger the management intervention, the weaker the auditor's independence. Audit Fee has a positive effect on Auditor Independence. This shows that the higher the audit fee, the auditor's independence will also increase.

THE EFFECT OF INTERNAL AUDITORS AND INTERNAL CONTROL ON COMPANY PERFORMANCE (Case study in Sukoharjo Regency)

2018 ◽  
Vol 4 (2) ◽  
pp. 1-9
Author(s):  
Bayu Murti ◽  
Anita Wijayanti ◽  
Endang Masitoh
Keyword(s):  
Internal Control ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Company Performance ◽  
Manufacturing Companies ◽  
Internal Auditor ◽  
Internal Auditors ◽  
Performance Variables

The purpose of this study is (1) to determine the effect of internal auditors on Company Performance (2) to determine the effect of internal controls on company performance. This research was conducted in 4 manufacturing companies in Sukoharjo regency. The number of respondents in this study is 50 respondents from 50 questionnaires that have been distributed. Respondents in this study are internal auditor staff who work in a company. The method used is purposive sampling method. Data analysis method uses multiple linear regression analysis and the process of using SPSS 22. Determination of the coefficient of adjusted R Squared testing results of 0.37 indicates that 37% of the company's performance variables can be explained by internal auditor and internal control variables, while 63% is explained by factors other than research. From the tests that have been carried out f test and t-test, the research shows that (1) internal auditors affect the company's performance as evidenced by comparing the value of t count> t table at a significant 5% is 2,175> 2,0129 (2) internal control affects the company's performance with the proof proved by comparing the value of t count> t table at 5% significant is 4,751> 2,0129.

scholarly journals PENGARUH SKEPTISISME PROFESIONAL, KOMPETENSI, DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS PEMERIKSAAN DALAM PENGAWASAN KEUANGAN DAERAH DENGAN KEPATUHAN PADA KODE ETIK SEBAGAI VARIABEL MODERATING

2016 ◽  
Vol 7 (2) ◽  
Author(s):  
Feibe Maria Turangan ◽  
David Paul .E. Saerang ◽  
Jullie. J. Sondakh
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Code Of Ethics ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Complex Issue ◽  
Professional Skepticism ◽  
Internal Auditors ◽  
North Sulawesi ◽  
Inferential Statistic

Auditing quality is a complex issue as it deals with so many interfering factors and depends on the viewpoints of each party. The objective of this research is to find out the influence of professional scepticism, competence, independence on auditing quality with complience to the code of ethics as moderating variable at Inspectorate of North Sulawesi Province. The respondents are all the 67 internal auditors Inspectorate of North Sulawesi Province. Inferential statistic has been multiple linear regression analysis (multiple regression) and Moderated Regression Anlyisis (MRA). The results show that professional scepticism have a significant influencing on auditing quality, competence has no significant influencing on auditing quality, independence have a significant influencing on auditing quality, complience to the code of ethics have a significant influencing on auditing quality, professional scepticism is moderated by complience to the code of ethics has no influencing on auditing quality, competence is moderated by complience to the code of ethics has no influencing on auditing quality and independence is moderated by complience to the code of ethics has no influencing on auditing quality. Keywords : Professional skepticism , competence , independence, complience to the code of ethics, auditing quality.

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