Senioritas Auditor, Pengalaman Auditor Dan Keahlian Auditor Terhadap Profesional Judgment Dengan Locus of Control Sebagai Variabel Moderasi

The purpose of this research is to see the effect of auditor seniority, experience, expertise of auditors on professional judgment with locus of control as a moderating variable (a case study of the DKI Jakarta area public accounting firm). The research method used is quantitative research with a survey research form. The research technique in this study used a survey method, which aims to collect information from respondents using a questionnaire containing a list of statements submitted directly to the respondent. Data analysis in this study used the Partial Least Square (PLS) method. PLS can be used in any type of data (nominal, ordinal, interval, ratio) as well as less rigid and more flexible assumption requirements. The results of this study indicate that auditor seniority has no significant effect on professional judgment, but auditor experience and auditor expertise have a significant effect on professional judgment, whereas Locus of Control is unable to moderate the effect of auditor seniority, auditor experience, auditor expertise on professional judgment.

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Integritas Pemoderasi Pengaruh Profesionalisme Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik Kota Medan

Kajian Akuntansi ◽

10.29313/ka.v22i1.6832 ◽

2021 ◽

Vol 22 (1) ◽

pp. 20-39

Author(s):

Agus Tina ◽

Eka Nurmala Sari

Keyword(s):

Structural Equation Model ◽

Quantitative Study ◽

Structural Equation ◽

Audit Quality ◽

Equation Model ◽

Partial Least Square ◽

Least Square ◽

Survey Method ◽

Public Accounting ◽

Accounting Firm

This study aims to test and prove empirically about the effect of professionalism to audit quality wich is moderated by integrity. This study is quantitative study with associative approach. Survey method was used by giving questionnaires to the auditors who work in public accounting firm in Medan. Probability sampling was chosen to by 60 persons as sample. The Data was analyzed by structural equation model partial least square (SEM-PLS). The results showed that the competence has no effect on audit quality. Professionalism has no effect on audit quality. But integrity could moderated the effect of professionalism to audit quality

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KINERJA AUDITOR PEREMPUAN DITINJAU DARI KOMPLEKSITAS TUGAS DAN KOMITMEN ORGANISASI

Behavioral Accounting Journal ◽

10.33005/baj.v1i1.14 ◽

2018 ◽

Vol 1 (1) ◽

pp. 1-13

Author(s):

Sri Hastuti ◽

Rina Moestika ◽

Tamadoy Thamrin

Keyword(s):

Performance Improvement ◽

Quantitative Research ◽

Task Complexity ◽

Partial Least Square ◽

Least Square ◽

Significant Positive Effect ◽

Public Accounting ◽

Accounting Firm ◽

Positive Effect ◽

Audit Performance

This research is a form of quantitative research to produce a model of performance improvement of auditors by conducting proof of Task Complexity variable, as well as Orgasization Commitment with expected indicator is the improvement of professionalism and decreasing of cases of code violation. The sample used was 133 junior auditors in Public Accounting Firm registered in IAPI East Java Compartment spread in 3 cities namely Surabaya, Sidoarjo and Malang. The research instrument is a questionnaire distributed directly to the respondents who were sampled in the study. By using Partial Least Square testing, the resulting model that the complexity of the task has a significant positive effect on audit performance, organizational commitment has no effect on audit performance.

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PENGARUH PENGALAMAN AUDITOR, PROFESIONALISME, DAN INDEPENDENSI TERHADAP KETEPATAN PEMBERIAN OPINI AUDIT DENGAN AUDIT JUDGEMENT SEBAGAI VARIABEL MODERATING

Behavioral Accounting Journal ◽

10.33005/baj.v2i2.47 ◽

2019 ◽

Vol 2 (2) ◽

pp. 169-180

Author(s):

Kiki Putri Dwi Novianti

Keyword(s):

Quantitative Research ◽

Partial Least Square ◽

Least Square ◽

Path Coefficient ◽

Public Accounting ◽

Audit Opinion ◽

Accounting Firm ◽

Drawing Test ◽

Audit Judgment ◽

Data Source

This study aims to analyze the effect of auditor experience, professionalism and independence influencing audit assessment, which also aims to analyze audit assessments to strengthen auditor experience, professionalism, and independence of the accuracy of audit results. This type of research is quantitative research. The sample in this study was 75 respondents who were calculated using the Slovin formula. The data source of this research is an auditor who works in a public accounting firm in Surabaya. Data collection techniques using a questionnaire taken by drawing. Test the hypothesis by comparing the results of the path coefficient with the T-table with the Partial Least Square (PLS) approach. The results showed that the influence of auditor experience, professionalism, and independence influences the accuracy of opinion results. Audit judgment strengthens experience and independence influences the accuracy of opinion results, while audit judgment does not affect the strengthening of professionalism regarding the accuracy in providing audit opinion.

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THE FACTORS THAT AFFECT THE AUDIT QUALITY

EPRA International Journal of Economic and Business Review ◽

10.36713/epra3031 ◽

2020 ◽

pp. A 48-A 53

Author(s):

Hari Setiyawati ◽

Diah Iskandar ◽

Gustita Arnawati Putri

Keyword(s):

Random Sampling ◽

Sampling Method ◽

Audit Quality ◽

Simple Random Sampling ◽

Partial Least Square ◽

Least Square ◽

Research Model ◽

Public Accounting ◽

Professional Skepticism ◽

Accounting Firm

This study aims to determine the effect of auditor professional skepticism and audit experience on audit quality. This study was undertaken through a survey and was grounded based on existing theories which were then developed into a research model in which the model in this study was designed to examine the effect of auditor professional skepticism and the influence of audit experience on audit quality. This research was conducted at a Public Accounting Firm located in DKI Jakarta. The sampling method used was simple random sampling and 97 samples were obtained. Data were analyzed using Partial Least Square. The results of this study indicate that professional skepticism has a significant effect on audit quality, while auditor experience has no significant effect on audit quality. KEYWORDS: Audit Quality, Audit Professional Skepticism, Auditor Experience.

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CONFLICT OF INTEREST DAN INDEPENDENSI AUDITOR PADA KANTOR AKUNTAN PUBLIK DI BALI

InFestasi ◽

10.21107/infestasi.v15i1.5478 ◽

2019 ◽

Vol 15 (1) ◽

pp. 1

Author(s):

Komang Adi Kurniawan Saputra ◽

Ni Made Rai Juniariani ◽

A. A. Ketut Jayawarsa

Keyword(s):

Conflict Of Interest ◽

Quantitative Research ◽

Sampling Technique ◽

Least Square ◽

Public Accounting ◽

Quantitative Research Methods ◽

Accounting Firm ◽

Ordinary Least Square ◽

The Public ◽

Census Techniques

This study aims to examine the effect of conflict of interest and independence on auditor performance at the Public Accounting Firm in Bali with quantitative research methods. The population in this study were auditors registered in the directory of the Institute of Public Accountants in Bali amounting to 67 auditors, which at the same time made the whole population sampled or called total sampling. The sampling technique used is a non-probability sampling method with saturated samples or census techniques. To test the influence between variables, OLS (Ordinary Least Square) Multiple Linear Regression is used. The results of this study are the conflict of interest variables and independence have a significant positive effect on the performance of the aduitor registered at the Public Accounting Firm in Bali.

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ENVIRONMENTALLY SPECIFIC SERVANT LEADERSHIP AND EMPLOYEES’ PROENVIRONMENTAL BEHAVIOUR IN HOSPITALITY FIRMS IN SOUTH AFRICA

GeoJournal of Tourism and Geosites ◽

10.30892/gtg.37328-730 ◽

2021 ◽

Vol 37 (3) ◽

pp. 943-950

Author(s):

Olawale FATOKI ◽

Keyword(s):

Servant Leadership ◽

Structural Equation ◽

Quantitative Research ◽

Partial Least Square ◽

Least Square ◽

Mediating Effect ◽

Survey Method ◽

Cross Sectional Survey ◽

Cross Sectional ◽

Hospitality Firms

Leaders can influence the prosocial behaviour of employees through their behaviour and action. The study investigated the effect of environmentally specific servant leadership (ESSL) on employees’ voluntary pro-environmental behaviour (PEB) in hospitality firms. In addition, the study examined the mediating role of harmonious environmental passion (HEP) in the relationship between ESSL and PEB. The study adopted the quantitative research design and the cross-sectional survey method was adopted for data collection. The Partial Least Square Structural Equation Modelling (PLS SEM) with Smart-PLS 3.2.8 software was used for data analysis. The results indicated a significant positive relationship between ESSL and employees’ PEB. The mediating effect of HEP is significant. Theoretical, empirical and managerial implications are discussed.

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The Effect of Employee Empowerment and Work Stress on Employee Organizational Commitment Mediated by Job Satisfaction (Case Study of Financial Services Cooperatives in Denpasar)

Jurnal Ekonomi & Bisnis JAGADITHA ◽

10.22225/jj.7.2.2156.92-103 ◽

2020 ◽

Vol 7 (2) ◽

pp. 92-103

Author(s):

I Gede Suriadnyana

Keyword(s):

Job Satisfaction ◽

Organizational Commitment ◽

Financial Services ◽

Quantitative Research ◽

Local Area ◽

Partial Least Square ◽

Least Square ◽

Employee Empowerment

A cooperative is a business entity owned and operated by an individual for the benefit of members. The business outgrowth is aligned with the small-medium business expansion in the local area, Bali as general. The objectives of this study are to examine the effect of employee empowerment, job stress, organizational commitment, job satisfaction at the Financial Services Cooperative in Denpasar and to examine the role of job satisfaction in mediating the effect of employee empowerment on organizational commitment at the Financial Services Cooperative in Denpasar. The data for this study conducted from representable cooperatives in Denpasar based on the criteria of a minimum asset, and Good cooperate governance score, this researched collected 63 numbers of respondents by random sampling method. This study is implemented qualitative and quantitative research by spreading the questionnaire to the respondence and also interviewed after the respondence filled up the questionnaire, Partial least square (PLS) has been used as hypothesis testing. The results of this study show that (1). Employee empowerment process is effect positively significant to job satisfaction for the cooperatives employment, (2). Work field pressure has a positive effect on job satisfaction, (3). Work field pressure is positive but insignificantly effect to the organizational commitment, (4). Job satisfaction is showing positive insignificant effect toward the organizational commitment, (5). This research found that mediation factor between commitment and employee empowerment is work satisfaction.

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PENGARUH PENERAPAN AUDIT E-COMMERCE TERHADAP KINERJA AUDITOR : STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI SURABAYA, INDONESIA

Akuntansi dan Teknologi Informasi ◽

10.24123/jati.v14i2.4669 ◽

2021 ◽

Vol 14 (2) ◽

pp. 32-49

Author(s):

Muhammad Ismail Saleh ◽

Muhammad Wisnu Girindratama

Keyword(s):

Partial Least Square ◽

Least Square ◽

Primary Data ◽

Simple Linear Regression ◽

Public Accounting ◽

Accounting Firm ◽

The Public ◽

Inner Model ◽

The Impact ◽

The City

This study aims to identify using empirical research how the impact of E-commerce on the auditing profession. The object of this research is the auditor who works at the Public Accounting Firm (KAP) in the city of Surabaya. Data collection was done by doing a survey through a questionnaire media. The primary data generated by 60 questionnaires can be processed using Partial Least Square. Evaluation of the model in PLS is done by evaluating the outer model and inner model. The data in this study were collected through questionnaires and analyzed by using a simple linear regression model. The results of the study found that the implementation of e-audit has a positive and significant effect on auditor performance. The auditor performance is influenced by an e-audit factor of 83% and the remaining is influenced by other factors.

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The Influence of audit committee and internal audit on audit report lag

International Journal of Research in Business and Social Science (2147-4478) ◽

10.20525/ijrbs.v9i1.593 ◽

2020 ◽

Vol 9 (1) ◽

pp. 137-142

Author(s):

Ratna Juwita ◽

Sutrisno Sutrisno T ◽

Bambang Hariadi

Keyword(s):

Audit Committee ◽

Stock Exchange ◽

Internal Audit ◽

Partial Least Square ◽

Least Square ◽

Manufacturing Companies ◽

Audit Report ◽

Public Accounting ◽

Accounting Firm ◽

The Relationship

This study aims to examine the effect of the audit committee and internal audit on the audit report lag and examine the relationship between the audit committee and the internal audit moderated by the size of a public accounting firm. This study uses 220 samples of manufacturing companies listed on the Indonesia Stock Exchange based on purposive sampling. The analytical method used is Partial Least Square (PLS). The results show that the audit committee influences the audit report lag while the internal audit has no effect. The size of a public accounting firm successfully moderated the relationship between the audit committee and audit report lag, but failed to moderate the relationship between the internal audit and audit report lag

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Ethics theory and theory of reasoned action in e-book piracy

International Journal of Research in Business and Social Science (2147-4478) ◽

10.20525/ijrbs.v9i3.675 ◽

2020 ◽

Vol 9 (3) ◽

pp. 114-122

Author(s):

Izzatul Jannah ◽

Muamar Nur Kholid

Keyword(s):

Perceived Risk ◽

Structural Equation ◽

Quantitative Research ◽

Theory Of Reasoned Action ◽

Reasoned Action ◽

Equation Model ◽

Partial Least Square ◽

Least Square ◽

Accounting Students ◽

Survey Method

This research was aimed to analyze the factors affecting accounting students’ intention in carrying out e-book piracy. This research integrated the theory of reasoned action and ethics theory. This was quantitative research with a survey method. Data in this research were collected from respondents who filled in questionnaires. The respondents in this research were accounting students of Universities in Yogyakarta, Indonesia. The data were analyzed using the Partial Least Square-Structural Equation Model (PLS-SEM) supported by SmartPLS 3.0 software. The results of the analysis showed that attitude, subjective norm, perceived benefit, and moral obligation significantly affected the intention of carrying out E-book piracy. Meanwhile, the perceived risk significantly affected the attitude toward piracy. Furthermore, this research discussed both theoretical and practical impacts based on the results of data analysis.

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