scholarly journals Analisis Faktor-Faktor Yang Memengaruhi Skeptisisme Profesional Auditor Internal Pada PTKIN Badan Layanan Umum

2019 ◽  
Vol 2 (2) ◽  
pp. 147
Author(s):  
Ady Cahyadi ◽  
R. Rikawati
Keyword(s):  
Sampling Method ◽  
Primary Data ◽  
Service Agency ◽  
Professional Skepticism ◽  
Tertiary Institutions ◽  
Internal Auditors ◽  
The Status ◽  
Convenience Sampling ◽  
Positive Effect

<p>This study aims to examine competence, independence, experience, ethics, and religiosity to the professional skepticism of internal auditors. This research is causal-comparative research. The data used are primary data in the form of questionnaires conducted at tertiary institutions under the Ministry of Religion and with the status of Public Service Agency (BLU). Questionnaires are sent online to internal auditors. The population of this research is 55 universities. The Determination of the sample is done using the convenience sampling method. Samples obtained amounted to 16 universities. Data analysis tools for hypothesis testing are performed using multiple regression analysis. The results of the analysis can be concluded that experience and ethics have a significant positive effect on the professional skepticism of internal auditors, while competence, independence, and religiosity have no effect on the professional skepticism of internal auditors.</p>

scholarly journals Pengaruh Persepsi, Tingkat Pendidikan, dan Sosialisasi Terhadap Penerapan SAK EMKM Pada UMKM Wilayah Kota Surabaya

2018 ◽  
Vol 12 (2) ◽  
pp. 112
Author(s):  
Galuh Artika Febriyanti ◽  
Agung Sri Wardhani
Keyword(s):  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Financial Accounting ◽  
Primary Data ◽  
Negative Effect ◽  
Convenience Sampling ◽  
Medium Enterprises ◽  
Cash Basis ◽  
Positive Effect

The perpetrators of MSMEs generally do not use the standards applicable in the preparation of financial statements. MSME financial statements often use cash basis taken from daily cash mutation sources. The Indonesian Institute of Accountants seeks to contribute to overcome the constraints of MSMEs in the preparation of financial statements by issuing the Financial Accounting Standards of Micro Small and Medium Enterprises (SAK EMKM) and effective from 1 January 2018. SAK EMKM is simple to be implemented easily by MSMEs. The Financial Statements according to SAK EMKM are prepared on the accrual basis. The research took 50. MSMEs in Surabaya using convenience sampling method. The data used are primary data obtained through questionnaires. This study aims to finding out the hypothesis that the perception of MSMEs in Surabaya against the application of EMKM IFRS had an effect on the application of EMKM IFRSs, testing the education level hypothesis of MSMEs in Surabaya had an effect on the application of EMKM IFRSs, and tested the hypothesis of SAK EMKM dissemination in Surabaya. application of SAK EMKM. The results showed that partially the perception of MSMEs entrepreneurs has a positive effect on implementation SAK EMKM while the level of education and sozialization has a negative effect.

scholarly journals PENGARUH SKEPTISME PROFESIONAL, INDEPENDENSI, DAN TEKANAN WAKTU TERHADAP KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN

2019 ◽  
Vol 5 (1) ◽  
pp. 65
Author(s):  
Sofie Sofie ◽  
Nanda Afriandi Nugroho
Keyword(s):  
Sampling Method ◽  
Time Pressure ◽  
Fraud Detection ◽  
Linear Regression Models ◽  
Public Accounting ◽  
Professional Skepticism ◽  
Accounting Firm ◽  
Detection Ability ◽  
Convenience Sampling ◽  
Positive Effect

<pre><span>This study aims to determine the effect of professional skepticism, independence, and time pressure on the ability of auditors to detect fraud. Subjects in this study are auditors who work in Public Accounting Firm in DKI Jakarta. In this study, a sample of 103 respondents was chosen by convenience sampling method. A total of 103 questionnaires were given then 103 questionnaires were returned and there were 100 questionnaires that could be used and checked using multiple linear regression models, while there were 3 questionnaires that could not be used because there was no answer. Analyzer used in this research is SPSS 22. The results of auditor skepticism and independence have a significant positive effect on auditor fraud detection ability. Time pressure affects the fraud detection ability significantly negatively.</span></pre>

scholarly journals Pengaruh Integritas, Kerahasiaan, Kompleksitas Tugas, Motivasi Dan Ketidakjelasan Peran Terhadap Kinerja Auditor di Inspektorat Provinsi Jawa Tengah

2019 ◽  
Vol 16 (2) ◽  
pp. 161
Author(s):  
Marta Hapsari Oktavia
Keyword(s):  
Sampling Method ◽  
Task Complexity ◽  
Sample Selection ◽  
Primary Data ◽  
Central Java ◽  
Convenience Sampling ◽  
Positive Effect ◽  
Central Java Province

Abstract This study aims to examine the influence of integrity, confidentiality, task complexity, motivation and unclear role on the performance of auditors in the Inspectorate of Central Java Province. The population of this study are all auditors working in Inspectorate of Central Java Province. This research uses primary data and sample selection using convenience sampling method. The sample of 34 auditors from Inspectorate of Central Java Province participate in this study. The results show that integrity has a positive effect on auditor performance. Motivation negatively affects the auditor's performance. While the confidentiality, task complexity and vagueness of the role does not affect the performance of auditors. Keywords: performance, integrity, confidentiality, task complexity, motivation, unclear role Abstrak Penelitian ini bertujuan untuk menguji pengaruh integritas, kerahasiaan, kompleksitas tugas, motivasi dan ketidakjelasan peran terhadap kinerja auditor di Inspektorat Provinsi Jawa Tengah. Populasi penelitian ini adalah seluruh auditor yang bekerja di Inspektorat Provinsi Jawa Tengah. Penelitian ini menggunakan data primer dan pemilihan sampel menggunakan metode convenience sampling. Sampel dalam penelitian ini sebesar populasi yaitu 34 auditor yang bekerja di Inspektorat Provinsi Jawa Tengah. Hasil penelitian menunjukan bahwa integritas berpengaruh positif terhadap kinerja auditor. Motivasi berpengaruh negatif terhadap kinerja auditor. Sedangkan kerahasiaan, kompleksitas tugas dan ketidakjelasan peran tidak berpengaruh terhadap kinerja auditor. Kata kunci: kinerja, integritas, kerahasiaan, kompleksitas tugas, motivasi, ketidakjelasan peran

scholarly journals Pengaruh Kompetensi, Skeptisme Profesional dan Budaya Organisasi terhadap Efektivitas Audit Aparat Inspektorat dengan Independensi sebagai Variabel Moderasi

2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Moh. Ubaidillah
Keyword(s):  
Organizational Culture ◽  
Quantitative Study ◽  
Sampling Method ◽  
Primary Data ◽  
Professional Skepticism ◽  
Audit Effectiveness ◽  
Positive Effect

This study aims to determine the influence of professional skepticism, competence and organizational culture on the effectiveness of auditing inspectorate apparatus with independence as a moderating variable. This research is a quantitative study of primary data by using questionnaires distributed to the inspectorate. The sample of this research is Madiun Residency with saturation sampling method. The results of this study indicate the competence has a positive effect on the audit of the inspectorate apparatus with the independence as the moderation variable. Professional skepticism has no effect on the effectiveness of the audit of the inspectorate apparatus with independence as a moderating variable. Furthermore, organizational culture negatively affects the effectiveness of the audit of the inspectorate apparatus with independence as a moderating variable.Keywords: Audit Effectiveness, Independence, Competence, Professional Skepticism, Organizational CultureJEL Classification: H 83, M54

scholarly journals Pengaruh Gender, Pengalaman, Keahlian, Situasi Audit Dan Etika Terhadap Skeptisisme Profesional Auditor

2020 ◽  
Vol 2 (3) ◽  
pp. 3301-3311
Author(s):  
Rafli Raynaldi ◽  
Mayar Afriyenti
Keyword(s):  
Sampling Method ◽  
Total Population ◽  
Field Research ◽  
Primary Data ◽  
Professional Skepticism ◽  
The Public ◽  
Library Studies ◽  
The City ◽  
Positive Effect ◽  
Public Accountant

This study aims to determine the effect of Gender, Experience, Expertise, Audit Situation, and Ethics on the auditor’s professional skepticism. The population in this study is the auditor at the Public  Accountant Office in the City of Padang. The population in Padang City is 7 Public Accountants with 45 auditors. The sample in this study uses the total sampling method because the total population is less than 100, then the entire populaton is sampled. The data used are primary data. Data collection techniques are used by means of Library Studies and Field Research. Data analysis method used is multiple linear regression. The results of this study indicate that gender affects auditor professuonal skepticism, expertise has a significant effect on the accuracy of auditor opinion, the audit situation has a effect on the accuracy of auditor opinion, the audit siuation has a positive effect on auditor skepticism and ethics has a significant effect on auditor skepticism.

scholarly journals THE EFFECT OF ACCOUNTABILITY, TRANSPARENCY, AND SERVICE QUALITY TOWARD LOYALTY OF ZAKAT PAYERS

2020 ◽  
Vol 1 (2) ◽  
pp. 51-67
Author(s):  
Izhar Allessandria Mardini ◽  
Bambang Agus Pramuka ◽  
Negina Kencono Putri
Keyword(s):  
Regression Analysis ◽  
Service Quality ◽  
Sampling Method ◽  
Sampling Technique ◽  
Primary Data ◽  
State Revenue ◽  
The People ◽  
Analysis Technique ◽  
Convenience Sampling ◽  
Positive Effect

Zakat can become a significant source of state revenue. This can be realized if the people of Islam in Indonesia obedient in paying the zakat. Besides, the zakat institution in charge of managing the zakat must be honest, transparent and accountable in managing the zakat so that can increase the confidence of zakat payers (muzakki). But in reality, until this time there are still found a lack of potential for the payment of zakat in Indonesia. There are several factors that lead to loyalty of zakat payers that will increase zakat collection, such as accountability, transparency, and service quality applied by zakat management organization.This study aims to examine the effect of accountability, transparency, and service quality toward loyalty of zakat payers. This research is a quantitative study with primary data from questionnaires distributed to zakat payers of zakat management organization in Purwokerto. Sampling technique uses a convenience sampling method. There are 100 respondents that fulfilled questionnaires. Data analysis technique used is multiple regression analysis. The results of this study indicate that accountability, transparency, and service quality have a significant and positive effect toward loyalty of zakat payers.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN PETANI DALAM BERMITRA DENGAN PT. SIRTANIO ORGANIK INDONESIA

2019 ◽  
Vol 16 (1) ◽  
pp. 20
Author(s):  
Fakhruddin Yulistiono
Keyword(s):  
Data Collection ◽  
Primary Education ◽  
Research Method ◽  
Sampling Method ◽  
Secondary Data ◽  
Primary Data ◽  
Land Area ◽  
Analytic Determination ◽  
The Status

<p align="center"><strong>Abstrak: </strong>Penelitian ini bertujuan untuk mengetahui karakteristik petani dan faktor-faktor yang  mempengaruhi keputusan petani untuk bermitra dengan PT. Sirtanio Organik Indonesia. Metode penelitian yang digunakan adalah deskriptif analitik. Penentuan lokasi penelitian dilakukan secara sengaja yaitu pada PT. Sirtanio Organik Indonesia. Metode pengambilan sampel dalam penelitian ini menggunakan total sampling. Data yang digunakan pada penelitian ini yaitu data primer sebagai data utama dan data sekunder sebagai data pendukung. Teknik pengumpulan data dilakukan dengan observasi, wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa Karakteristik sosial ekonomi dan ekologi petani mitra PT. Sirtanio Organik Indonesia sebagian besar adalah laki-laki di usia produktif dengan jenjang pendidikan SD sederajat memiliki jumlah anggota keluarga 3 hingga 4 orang, memiliki cukup pengalaman dengan status lahan milik sendiri namun masih dalam kategori sempit serta mendapatkan modal dari dana pribadi dan kredit PT. Sirtanio Organik Indonesia serta kondisi lahan yang sudah memenuhi syarat untuk menerapkan pertanian organik. Faktor-faktor yang signifikan berpengaruh terhadap keputusan petani bermitra dengan PT. Sirtanio Organik Indonesia yaitu umur, pendidikan, luas lahan dan pendapatan.</p><p align="center"> </p><p><strong><em>Abstract: </em></strong><em>This study aims to determine the characteristics of farmers and the factors that influence the decision of farmers to partner with PT. Sirtanio Organik Indonesia. The research method used is descriptive analytic. Determination of the location of the study was done intentionally at PT. Sirtanio Organik Indonesia. The sampling method in this study uses total sampling. The data used in this study are primary data as primary data and secondary data as supporting data. Data collection techniques are carried out by observation, interviews and documentation. The results showed that the socio-economic and ecological characteristics of partner farmers PT. Organic Sirtanio Indonesia is mostly men in productive age with the same level of primary education as having family members of 3 to 4 people, having enough experience with the status of their own land but still in a narrow category and getting capital from personal funds and credit from PT. Sirtanio Organik Indonesia and the condition of land that has fulfilled the requirements to apply organic farming. Factors that significantly influence the decision of farmers to partner with PT. Sirtanio Organik Indonesia, namely age, education, land area and income.</em><em></em></p>

scholarly journals The Effect of Knowledge and Understanding Taxation, Quality of Tax Services, and Tax Awareness on Personal Tax Compliance

2019 ◽  
Vol 16 (2) ◽  
pp. 33
Author(s):  
Ayu Aulia Oktaviani ◽  
Florencia Trisna Juang ◽  
Dwi Ayu Kusumaningtyas
Keyword(s):  
Regression Analysis ◽  
Service Quality ◽  
Research Method ◽  
Sampling Method ◽  
Tax Compliance ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Convenience Sampling ◽  
Positive Effect

<p>The purpose of this study is to find out a significant influence between Knowledge and Understanding of Taxation, Tax Service Quality, and Tax Awareness on the Compliance of Individual Taxpayers registered at the KPP of Jakarta Penjaringan. The research method used is multiple regression analysis. The data used are primary data; a sample is determined by convenience sampling method, data collected using a questionnaire. Respondents in this study amounted to 100 people. The results of this study are knowledge and understanding of taxation, tax service quality, and tax awareness have a significant positive effect on the compliance of individual taxpayers. This study also proves that tax awareness, knowledge, and understanding of taxation, and tax service quality are jointly influential towards individual taxpayer compliance.</p>

scholarly journals Evaluating the Efficiency of Financial Inclusion (Special reference to Jharkhand, India)

2015 ◽  
Vol 17 (3) ◽  
pp. 237 ◽  
Author(s):  
Suman Palit ◽  
Niladri Das
Keyword(s):  
Customer Satisfaction ◽  
Financial Institutions ◽  
Sampling Method ◽  
Service Providers ◽  
Financial Inclusion ◽  
The Status ◽  
Convenience Sampling ◽  
The Relationship ◽  
Positive Effect ◽  
Analyze Data

This paper is an attempt to analyze the status of financial inclusion in the state of Jharkhand, India. It tries to evaluate the efficiency of the financial institutions in terms of their outreach to clients and overall client satisfaction. Responses were collected separately from the service providers and customers through two different questionnaires and a convenience sampling method was adopted to select the respondents. Hypotheses development and testing was done to analyze data using a regression model. The first questionnaire examined the relationship between various financial inclusion determinants with “Outreach” and the second questionnaire studied the relationship between financial inclusion determinants with “Customer satisfaction.”  The empirical results of the study exhibit that the financial inclusion determinants have a positive effect on the outreach to clients and overall customer satisfaction levels and improve the customers’ financial as well as their social capital base. This in turn fosters the financial inclusion activity in the region.

scholarly journals Moderasi Manacika Parisudha terhadap Pengaruh Skeptisme Profesional pada Deteksi Kecurangan

2021 ◽  
Vol 31 (6) ◽  
pp. 1561
Author(s):  
Anak Agung Ngurah Agung Kresnandra ◽  
I Wayan Gde Wahyu Purna Anggara
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Fraud Detection ◽  
Positive Influence ◽  
Primary Data ◽  
Professional Skepticism ◽  
Internal Auditors ◽  
Quota Sampling

This study aims to determine the effect of the moderating variable Manacika Parisudha on the effect of professional auditor skepticism on fraud detection. To achieve the research objectives, primary data was collected through the distribution of questionnaires that had passed the instrument test with 60 respondents holding internal supervisory positions such as internal auditors, accountants and taxation. This research uses quota sampling method. The hypothesis was tested using Moderated Regression Analysis (MRA). The results found that Auditor Professional Skepticism had a positive and significant effect on Fraud Detection¸ and Manacika Parisudha did not strengthen the positive influence of Professional Auditor Skepticism on Fraud Detection. Keywords: Auditor's Professional Skepticism; Manacika Parisudha; Fraud Detection.

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