PROFESSIONAL ATTRIBUTES OF INTERNAL AUDITORS IN RIAU

2018 ◽  
Vol 3 (2) ◽  
pp. 161
Author(s):  
Satria Tri Nanda
Keyword(s):  
Regression Analysis ◽  
Audit Quality ◽  
Hypotheses Testing ◽  
Internal Auditors ◽  
Factors Influencing ◽  
Professional Attributes ◽  
Professional Care ◽  
Positive Effect

<p><em>This research aims to identify the factors influencing the audit quality of auditors at Inspektorat Provinsi Riau. The population in this research were auditor, examiner, assistant examiner, and P2UPD (Pengawas Penyelenggara Urusan Pemerintah di Daerah) in charge at the Inspectorate in Riau Province and all Inspectorates in Districts and Cities in Riau Province. A total of 290 set of questionnaire were sent and a number of 184 of questionnaires were processed. Using regression analysis conducted by SPSS, the hypotheses testing analysis results show that experience, responsiveness, professional care, executive involvement</em><em>t, planning</em><em> and auditability have significant and positive effect on audit quality. These results indicate that the higher the levels of experience, responsiveness, professional care, executive involvement and auditability of Inspectorate officials, the better the quality of audit performed by the Inspectorate Officials of Riau Province.</em></p>

PROFESSIONAL ATTRIBUTES OF INTERNAL AUDITORS IN RIAU

2018 ◽  
Vol 3 (2) ◽  
pp. 161
Author(s):  
Satria Tri Nanda
Keyword(s):  
Regression Analysis ◽  
Audit Quality ◽  
Hypotheses Testing ◽  
Internal Auditors ◽  
Factors Influencing ◽  
Professional Attributes ◽  
Professional Care ◽  
Positive Effect

<p><em>This research aims to identify the factors influencing the audit quality of auditors at Inspektorat Provinsi Riau. The population in this research were auditor, examiner, assistant examiner, and P2UPD (Pengawas Penyelenggara Urusan Pemerintah di Daerah) in charge at the Inspectorate in Riau Province and all Inspectorates in Districts and Cities in Riau Province. A total of 290 set of questionnaire were sent and a number of 184 of questionnaires were processed. Using regression analysis conducted by SPSS, the hypotheses testing analysis results show that experience, responsiveness, professional care, executive involvement</em><em>t, planning</em><em> and auditability have significant and positive effect on audit quality. These results indicate that the higher the levels of experience, responsiveness, professional care, executive involvement and auditability of Inspectorate officials, the better the quality of audit performed by the Inspectorate Officials of Riau Province.</em></p>

scholarly journals Pengaruh Independensi, Akuntabilitas, Time pressure dan Due Professional Care Terhadap Kualitas Audit pada Inspektorat Musi Banyuasin Sekayu

2019 ◽  
Vol 14 (2) ◽  
pp. 65-79
Author(s):  
Pipit Fitri Rahayu ◽  
Crystha Armereo
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Audit Quality ◽  
Time Pressure ◽  
Simultaneous Testing ◽  
Negative Effect ◽  
Professional Care ◽  
Positive Effect ◽  
Analyze Data

The purpose of this study are to determine the independence, accountability, time pressure and due professional care on the audit quality of the Inspektorat Musi Banyuasin in Sekayu. While the population used in this study were all auditors in the Inspectorate of Musi Banyuasin Sekayu to 67 people. The sample that used is 67 people using a census is all the populations sampled. Technique to analyze data are multiple regression analysis with SPSS 20 software tools. The results of the study partially indicate that: (1) independence has a negative effect and not significant towords the audit qualitry of Inspectorate of Musi Banyuasin Sekayu, (2) accountability has a positive effect and not significant towords the audit qualitry of Inspectorate of Musi Banyuasin Sekayu, (3) time pressure has a positive effect and significant towords the audit qualitry of Inspectorate of Musi Banyuasin Sekayu, and (4) due professional care has a positive effect and not significant towords the audit qualitry of Inspectorate of Musi Banyuasin Sekayu. And the results of the simultaneous testing also show that independence, accountability, time pressure and due professional care have a positive and significant effect on the audit quality of Inspectorate Musi Banyuasin Sekayu.

Pengaruh Independensi, Akuntabilitas, Time pressure dan Due Professional Care Terhadap Kualitas Audit pada Inspektorat Musi Banyuasin Sekayu

2019 ◽  
Vol 14 (2) ◽  
pp. 65
Author(s):  
Pipit Fitri Rahayu ◽  
Crystha Armereo
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Audit Quality ◽  
Time Pressure ◽  
Simultaneous Testing ◽  
Negative Effect ◽  
Professional Care ◽  
Positive Effect ◽  
Analyze Data

Abstract The purpose of this study are to determine the independence, accountability, time pressure and due professional care on the audit quality of the Inspektorat Musi Banyuasin in Sekayu. While the population used in this study were all auditors in the Inspectorate of Musi Banyuasin Sekayu to 67 people. The sample that used is 67 people using a census is all the populations sampled. Technique to analyze data are multiple regression analysis with SPSS 20 software tools. The results of the study partially indicate that: (1) independence has a negative effect and not significant towords the audit qualitry of Inspectorate of Musi Banyuasin Sekayu, (2) accountability has a positive effect and not significant towords the audit qualitry of Inspectorate of Musi Banyuasin Sekayu, (3) time pressure has a positive effect and significant towords the audit qualitry of Inspectorate of Musi Banyuasin Sekayu, and (4) due professional care has a positive effect and not significant towords the audit qualitry of Inspectorate of Musi Banyuasin Sekayu. And the results of the simultaneous testing also show that independence, accountability, time pressure and due professional care have a positive and significant effect on the audit quality of Inspectorate Musi Banyuasin Sekayu. Keywords: Independence, Accountability, Time Pressure, Due Professional Care, and Audit Quality.

scholarly journals PENGARUH DUE PROFESSIONAL CARE, PENGALAMAN AUDIT, PENDIDIKAN DAN PELATIHAN BERKELANJUTAN TERHADAP KUALITAS AUDIT INTERNAL DENGAN KOMITMEN ORGANISASI SEBAGAI PEMODERASI PADA KANTOR INSPEKTORAT PEMERINTAH KOTA LHOKSEUMAWE

2019 ◽  
Vol 4 (2) ◽  
pp. 158-177
Author(s):  
Hafiz Bachtiar
Keyword(s):  
Regression Analysis ◽  
Organizational Commitment ◽  
Audit Quality ◽  
Moderating Variables ◽  
Ongoing Training ◽  
Experience Education ◽  
Professional Care ◽  
The Government ◽  
The City

The objective of this study is aimed to examine empirically the influence of due professional care,audit experience, education and ongoing training on the audit quality with organizationalcommitment as the moderating variables. All auditors at the Government Internal SupervisoryApparatus (APIP) in the city of Lhokseumawe, Aceh were selected as the respondenst. The primarydata used in this study gathered by distributing questionnaires to the respondents, and analyzedusing the Moderated Regression Analysis (MRA). The study documented that the due professionalcare, audit experience, education ongoing training, and organizational commitment affectedsignificantly and simultaneously the quality of audits at the Inspectorate of Government InternalSupervisory Apparatus at the city of Lhokseumawe. Organizational commitment moderated therespective influence of due professional care,audit experience, education and ongoing training onthe quality audit.Keywords: Quality Audit, Due Professional Care, Audit Experience, Education and OngoingTraining, Organizational Commitment.AbstrakPenelitian ini bertujuan untuk menguji pengaruh variabel independen due professional care,pengalaman audit, pendidikan dan pelatihan berkelanjutan terhadap variabel dependen kualitasaudit dengan komitmen organisasi sebagai variabel moderasi baik secara bersama-sama maupunparsial. Populasi dalam penelitian ini adalah seluruh auditor Aparat Pengawasan InternalPemerintah (APIP) berjumlah 47 (empat puluh tujuh) orang, semua anggota populasi akandijadikan sampel dalam penelitian ini karena menggunakan metode sensus atau penelitianpopulasi. Penelitian ini melalui pengujian hipotesis secara kuantitatif, data yang digunakanmerupakan data primer yang bersumber dari jawaban responden atas kuesioner yang dikirim.Pengolahan data pada penelitian ini dengan menggunakan analisis interaksi atau ModerateRegression Analysis (MRA). Hasil penelitian secara bersama-sama menunjukkan bahwa dueprofessional care, pengalaman audit, pendidikan dan pelatihan berkelanjutan serta komitmenorganisasi berpengaruh terhadap kualitas audit pada Aparat Pengawasan Internal PemerintahInspektorat Kota Lhokseumawe. Hasil penelitian secara parsial menunjukkan bahwa masingmasingvariabel due professional care, pengalaman audit, pendidikan dan pelatihan berkelanjutanserta komitmen organisasi berpengaruh terhadap kualitas audit, juga komitmen organisasimemoderasi masing-masing pengaruh due professional care, pengalaman audit, pendidikan danpelatihan berkelanjutan terhadap kualitas audit.Kata Kunci: Kualitas Audit, Due Professional Care, Pengalaman Audit, Pendidikan danPelatihan Berkelanjutan, Komitmen Organisasi

scholarly journals The Influence of Competency, Independency, and Professionalism on Audit Quality

2019 ◽  
Vol 2 (2) ◽  
pp. 157-169
Author(s):  
Dewi Kartika ◽  
Bambang Agus Pramuka
Keyword(s):  
Audit Quality ◽  
Hypotheses Testing ◽  
Validity And Reliability ◽  
Accounting Firms ◽  
Accounting Firm ◽  
Future Studies ◽  
Internal Auditors ◽  
Central Java ◽  
Testing Techniques

The purpose of this research is to examine the influence of competency, independency, and professionalism on audit quality. Competency, independency, and professionalism are three characteristics of a competent auditor. The population of this research is the auditor of accounting firms in Central Java. The samples of this research are employees of auditors working at accounting firm (KAP) Budiman, Wawan, Pamudji Tegal, KAP Wartono & Fellow Surakarta, KAP Sophian Wongsaro Semarang, KAP Heliantono & Semarang Branch.  Forty-five questionnaires are employed in this study. Before the hypotheses testing, validity and reliability tests are run to determine the validity and reliability of the data. Hypothesis testing techniques use regression analysis. These research results show that competency, independency, professionalism influence the quality of the audit. However, these results have to be cautiously interpreted since only a few auditors’ questionnaires were worth analyzing. Future studies may increase the number of KAPs from other districts in Indonesia or using not only auditors from accounting firms but also government auditors or internal auditors.

scholarly journals Kompensasi, Independensi, Profesionalisme dan Etika Profesi Internal Auditor terhadap Kualitas Audit di Inspektorat Jenderal Kementerian Ketenagakerjaan

1970 ◽  
Vol 3 (02) ◽  
pp. 199-210
Author(s):  
Aulia Saputra ◽  
Dwi Setiawan Susanto
Keyword(s):  
Regression Analysis ◽  
Professional Ethics ◽  
Audit Quality ◽  
Jel Classification ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Test Results ◽  
Internal Auditor ◽  
Internal Auditors

A B S T R A C T The purpose of this study was to determine and analyze the influence of competence, independence, professionalism and professional ethics of internal auditors to audit the quality of the Inspectorate General of Ministry of Manpower. The data used in this study are primary data obtained through questionnaires distributed to 60 auditors at the Inspectorate I until IV . Tests carried out by the analysis of data using SPSS regression. Based on the test results coefficient of determination, it is known that the competence, independence, professionalism and ethics of auditors affect audit quality by 84,6 %, while the remaining 15,4% is influenced by other factors. Meanwhile, regression analysis and hypothesis testing showed that the competence, independence, professionalism and ethics of the profession have a significant effect on audit quality either partially or simultaneously. A B S T R A K Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis bagaimana pengaruh kompetensi, independensi, profesionalisme dan etika profesi internal auditor terhadap kualitas audit pada Inspektorat Jenderal Kementerian Ketenagakerjaan RI. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh melalui kuisioner yang disebarkan kepada 60 auditor pada Inspektorat I s.d. IV. Pengujian data dilakukan dengan analsis regresi menggunakan aplikasi SPSS. Berdasarkan hasil uji koefesien determinasi, diketahui bahwa kompetensi, independensi, profesionalisme dan etika auditor mempengaruhi kualitas audit sebesar 84,6%, sedangkan sisanya sebesar 15,4% dipengaruhi oleh faktor lain. Sementara itu, Hasil analisis regresi dan uji hipotesis menunjukkan bahwa kompetensi, independensi, profesionalisme dan etika profesi memiliki pengaruh yang signifikan terhadap kualitas audit baik secara parsial maupun secara simultan. JEL Classification: H83

scholarly journals Moral Reasoning dan Skeptisisme Profesional Memoderasi Pengaruh Independensi Terhadap Kualitas Audit

2019 ◽  
Vol 29 (3) ◽  
pp. 972
Author(s):  
Endang Retno Rahayuningsih ◽  
Ni Luh Sari Widhiyani
Keyword(s):  
Regression Analysis ◽  
Data Collection ◽  
Moral Reasoning ◽  
Audit Quality ◽  
Professional Skepticism ◽  
Internal Auditors ◽  
Positive Effect

The purpose of this study is to determine the ability of moral reasoning and professional skepticism to moderate the influence of independence on audit quality at PT. Bank Sinar Mas MSIG Bali Province. This research was conducted in eight offices of PT. Bank Sinar Mas MSIG found in the Bali Region by using 40 internal auditors as a sample using the census method. Data collection is done by distributing questionnaires and tested through the Moderated Regression Analysis (MRA) technique. Based on the results of the analysis, the independence variable has a positive effect on audit quality. Moral reasoning strengthens the effect of independence on audit quality. Professional skepticism reinforces the influence of independence on audit quality. Keywords : Independence; Moral Reasoning; Professional Skepticism; Audit Quality.

scholarly journals Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Sistem Akuntansi Keuangan Daerah dan Peran Auditor Internal terhadap Kualitas Laporan Keuangan Daerah (Studi Empiris pada OPD Kabupaten Rokan Hilir)

2021 ◽  
Vol 15 (2) ◽  
pp. 118-129
Author(s):  
Dewi Astri Sasmita ◽  
Nasrizal Nasrizal ◽  
M Rasuli
Keyword(s):  
Regression Analysis ◽  
Human Resources ◽  
Human Resource ◽  
Financial Accounting ◽  
Financial Reports ◽  
Accounting Systems ◽  
Internal Auditors ◽  
Positive Effect

This research was conducted to examine whether the factors of human resource competency, the application of regional financial accounting systems and the role of internal auditors affect the quality of regional financial reports. The study was conducted on officials and employees OPD at the District Rokan Hilir. To examine this reserch’s hypothesis, the author uses the multiple regression analysis by using SPSS version 21.0. The results of this study reveal that there is a positive effect on the variables of competence in human resources, the application of regional financial accounting systems and the role of internal auditors on the quality of regional financial reports.

scholarly journals Pengaruh Motivasi, Dukungan Manajemen dan Integritas terhadap Kualitas Audit Internal Aparat Inspektorat dalam Pengawasan Keuangan Daerah (Studi Empiris Pada Inspektorat Kota Manado)

2020 ◽  
Vol 11 (1) ◽  
Author(s):  
TARIDA ELISA BUTARBUTAR ◽  
LINTJE KALANGI ◽  
HENDRIK GAMALIEL
Keyword(s):  
Quantitative Research ◽  
Audit Quality ◽  
Internal Audit ◽  
Financial Supervision ◽  
Primary Data ◽  
Management Support ◽  
Significant Positive Effect ◽  
Internal Auditors ◽  
Positive Effect

Abstract. Internal Auditor is a profession of community trust. The great trust of the Community requires internal auditors to pay attention to the quality of audit. Internal auditors are expected to have a large enough role to assist in achieving organizational objectives. This research aims to analyse and empirically prove the influence of motivation, management support, and integrity of the internal audit quality of inspectorate apparatus in the regional financial supervision. This is a quantitative research. It employed primary data collected by questionnaires. Respondents in the study were internal supervisory officers working on the Inspectorate of Manado City. 45 respondents were selected as respondents, which were directly involved in the examination activities. Data was analyzed by multiple linear regression and run by SPSS program version 22. The results showed that: 1). Motivation has a significant positive effect on the quality of internal audit of inspectorate apparatus in the financial supervision of Manado City. 2). Management support significantly and positively influence the quality of internal audit of inspectorate apparatus in the financial supervision of Manado City. 3). Integrity has a significant positive effect on the quality of internal audit of inspectorate apparatus in the financial supervision of Manado City.Key Words: Motivation, Management Support, Integrity, Audit Quality.Abstrak. Auditor internal merupakan suatu profesi kepercayaan masyarakat. Kepercayaan yang besar dari masyarakat mengharuskan auditor internal memperhatikan kualitas audit yang dihasilkan. Auditor internal diharapkan mempunyai peran yang cukup besar untuk membantu dalam mencapai tujuan organisasi. Penelitian ini bertujuan untuk menganalisis dan membuktikan secara empiris Pengaruh motivasi, dukungan manajemen, dan integritas terhadap kualitas audit internal aparat inspektorat dalam pengawasan keuangan daerah. Jenis penelitian ini adalah penelitian kuantitatif, dengan menggunakan data primer melalui kuesioner. Responden dalam penelitian ini adalah aparat pengawas internal yang bekerja pada Inspektorat Kota Manado. Sampel yang digunakan adalah sebanyak 45 responden, yang terlibat langsung dalam kegiatan pemeriksaan. Data dianalisis menggunakan analisis regresi linier berganda dan pengujian data dilakukan dengan dibantu oleh program SPSS versi 22. Hasil penelitian menunjukkan bahwa: 1). Motivasi berpengaruh positif signifikan terhadap kualitas audit internal aparat inspektorat dalam pengawasan keuangan daerah Kota Manado. 2). Dukungan manajemen berpengaruh positif signifikan terhadap kualitas audit internal aparat inspektorat dalam pengawasan keuangan daerah Kota Manado. 3). Integritas berpengaruh positif signifikan terhadap kualitas audit internal aparat inspektorat dalam pengawasan keuangan daerah Kota Manado.Kata Kunci: Motivasi, Dukungan Manajemen, Integritas, Kualitas Audit.

scholarly journals EFEK MODERASI TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT

2021 ◽  
Vol 4 (2) ◽  
pp. 187-204
Author(s):  
Lona Noviani ◽  
Najla Putri Yani
Keyword(s):  
Audit Quality ◽  
Structural Model ◽  
Time Budget ◽  
Total Sample ◽  
Measurement Model ◽  
Care Experience ◽  
Professional Care ◽  
Time Budget Pressure ◽  
Positive Effect

This study aims to examine the effect of due professional care, experience and accountability on audit quality with the moderation of the time budget of pressure. The study was conducted at 17 KAP Banten Province with a total sample of 52 respondents. Data analysis used the SEM-PLS method by testing the measurement model and structural model. The results of hypothesis testing show that due professional care has a positive effect on audit quality, so the higher the auditor performs due professional care, the better the audit quality will be. Experience has a positive effect on audit quality, so the more experienced the auditor is in carrying out his duties, the better the audit quality will be. Accountability has a positive effect on audit quality, so that auditors who carry out accountability well can make their audit results more qualified. There is no moderation of time budget of pressure on the effect of due professional care on audit quality. Time budget of pressure will not interfere with the quality of audits produced by professional auditors. There is no moderation of time budget of pressure on the effect of experience on audit quality. Time budget of pressure will not interfere with audit quality resulting from auditors who have high experience in conducting audits. There is no moderation of time budget of pressure on accountability to audit quality. Auditors with high accountability are not bothered by time budget of pressure in producing high audit quality.

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