scholarly journals Pengaruh Fee Audit dan Profesionalisme Auditor Terhadap Kualitas Audit dengan Kepuasan Kerja Sebagai Variabel Moderasi pada Kantor Akuntan Publik di Bali

2020 ◽  
Vol 1 (1) ◽  
pp. 39-44
Author(s):  
A.A Istri Intan Permata Sari ◽  
I Wayan Rupa ◽  
I.B.Made Putra Manuaba
Keyword(s):  
Job Satisfaction ◽  
Audit Quality ◽  
Audit Fees ◽  
Public Accounting ◽  
The Public ◽  
Analysis Technique ◽  
Audit Fee ◽  
Saturated Sample ◽  
Sample Method

Public accountants in carrying out their profession must pay attention to the quality of audits. To produce good audit quality, an auditor must pay attention to factors that affect audit quality. Audit costs, professionalism, and job satisfaction are all factors that influence audit quality. The purpose of this study was to analyze audit research and auditor professionalism on audit quality with job satisfaction as moderation (study at the Public Accountant Office in Bali). This research was conducted in all seven public accounting offices in Bali in 2018 by making 73 auditors as samples using the saturated sample method. Data collection was carried out by distributing questionnaires using a 5-point Likert scale to measure 18 question items. The data analysis technique used is regression analysis moderation (MRA). Based on the results of the analysis, the variable audit costs and auditor professionalism have a positive effect on audit quality and job satisfaction moderate the effect of a positive cost audit and auditor professionalism on the audit quality of the Public Accounting Firm in Bali. Keywords: Audit fees; professionalism; auditor satisfaction; audit quality Akuntan public dalam melaksanakan profesinya harus memperhatikan kualitas auditnya. Untuk menghasilkan kualitas audit yang baik, seorang auditor harus memperhatikan faktor-faktor yang mempengaruhi kualitas audit. Fee Audit, profesionalisme dan kepuasan kerja merupakan faktor-faktor yang mempengaruhi kualitas audit. Tujuan dari penelitian ini adalah untuk menganalisa pengaruh fee audit dan profesionalisme auditor terhadap kualitas audit dengan kepuasaan kerja sebagai moderasi (studi pada Kantor Akuntan Publik di Bali). Penelitian ini dilakukan di seluruh Kantor Akuntan Publik di Bali sebanyak tujuh kantor yang;terdapat pada Wilayah Bali tahun 2019 dengan menjadikan auditor sebanyak 73 orang sebagai sample dengan metode sample jenuh. Pengumpulan data dilakukan dengan penyebaran kuesioner dengan menggunakan skala like 5 poin untuk mengukur 18 item pertanyaan. Teknik analisa data yang digunakan adalah moderasi regresi analisis (MRA). Berdasarkan- hasil analisis, variable fee audit dan profesionalisme auditor berpengaruh positif terhadap kualitas audit serta kepuasan kerja memoderasi pengaruh positif fee audit dan profesionalisme auditor terhadap kualitas audit Kantor Akuntan Publik di Bali Kata Kunci: Fee audit; profesionalisme; kepuasan auditor; kualitas audit

PENGARUH FEE AUDIT, DAN MASA PERIKATAN AUDIT TERHADAP KUALITAS AUDIT (SURVEI PADA KANTOR AKUNTAN PUBLIK KOTA BANDUNG)

2020 ◽  
Vol 8 (2) ◽  
Author(s):  
Sabirin, Afif Prasetyo
Keyword(s):  
Audit Quality ◽  
Audit Fees ◽  
Public Accounting ◽  
Accounting Firms ◽  
The Public ◽  
Analysis Technique ◽  
Audit Fee ◽  
Census Techniques ◽  
The City ◽  
Public Accountant

The purpose of this study is to obtain empirical evidence of the influence of audit fees, and audit engagement period both simultaneously and partially on audit quality at public accounting firms in Bandung. The population in this study is the Public Accountant Office in the city of Bandung which is registered at the IAPI Directorate. The technique of determining the sample using census techniques. The number of samples selected in the study was 60 respondents. The analysis technique uses multiple analysis. The results showed that partially Audit Fee had a positive and significant effect on audit quality. While the engagement period does not affect the audit quality. While simultaneously shows that the Audit Fee, and the Engagement Period, significantly influence the Audit Quality Survey at the Bandung Public Accountant Office.Keywords : Audit Fee, Audit Engagement Period, Audit Quality

scholarly journals Pengaruh Profesionalisme dan Time Budget Pressure Pada Kualitas Audit Dengan Fee Audit Sebagai Variabel Pemoderasi

2019 ◽  
pp. 563
Author(s):  
Ayu Alit Cita Dewi ◽  
I Wayan Ramantha
Keyword(s):  
Audit Quality ◽  
Time Budget ◽  
Audit Fees ◽  
Moderating Variables ◽  
Analysis Technique ◽  
Audit Fee ◽  
Negative Effect ◽  
Sample Technique ◽  
Saturated Sample ◽  
Time Budget Pressure

The purpose of this study was to determine the effect of professionalism and time budget pressure on audit quality with audit fees as moderating variables. This research was conducted at 9 Public Accountant Offices in Bali Province. The number of samples used was 45 respondents. The method of determining the sample is nonprobability sampling with a saturated sample technique. Data collection is done by questionnaire. The analysis technique in this study uses the analysis of Moderated Regression Analysis (MRA). The results of the analysis show that professionalism has a positive effect on audit quality and time budget pressure has a negative effect on audit quality. This study also found that audit fees strengthened the influence of professionalism on audit quality and audit fees weakened the influence of time budget pressure on audit quality. Keywords: professionalism, time budget pressure, audit fee, and audit quality

scholarly journals Kualitas Audit: Ditinjau dari Fee Audit, Risiko Audit dan Skeptisme Profesional Auditor sebagai Variabel Moderating

2020 ◽  
Vol 8 (1) ◽  
pp. 9
Author(s):  
Muslim Muslim ◽  
Syamsuri Rahim ◽  
Muhammad Faisal AR Pelu ◽  
Alma Pratiwi
Keyword(s):  
Regression Analysis ◽  
Audit Quality ◽  
Audit Fees ◽  
Public Accounting ◽  
Audit Risk ◽  
Accounting Firms ◽  
Professional Skepticism ◽  
Audit Fee ◽  
The Relationship ◽  
Positive Effect

The purpose of this study was to determine the effect of audit fees and audit risk on audit quality with auditor professional skepticism as a moderating variable. This research was conducted at 8 public accounting firms in Makassar city with 40 respondents. The analytical method used is multiple regression analysis (Moderated Regression Analysis) which is used to measure the strength of the relationship between two or more variables. The results of this study found that the audit fee variable had a negative and not significant effect on audit quality. These results illustrate that the higher the audit fee received by the auditor, the audit quality will decrease. While audit risk is not a significant positive effect on audit quality. The results of this study illustrate that the higher the audit risk, the audit quality will decrease. The auditor's professional skepticism as a moderating variable is not able to strengthen the effect of audit fees on audit quality. Furthermore, auditor professional skepticism as a moderating variable is also unable to strengthen the effect of audit risk on audit quality

scholarly journals The effect of auditors’ competence and moral reasoning towards audit quality with audit time budget as moderating

2021 ◽  
Vol 10 (6) ◽  
pp. 205-212
Author(s):  
Selly Puspita Sari ◽  
Made Sudarma ◽  
Wuryan Andayani
Keyword(s):  
Moral Reasoning ◽  
Audit Quality ◽  
Time Budget ◽  
Sampling Technique ◽  
Financial Reports ◽  
Internal Auditors ◽  
Saturated Sample ◽  
Data Collection Technique ◽  
Sample Method

This study aims to examine the effect of auditors’ competence and moral reasoning towards audit quality with audit time budget as moderating. This research is important because the users of financial statements give confidence to the auditors in providing information in the form of reports and opinions on the audits carried out. So that the resulting audit quality must meet the provisions of auditing standards. High audit quality will produce reliable financial reports as a basis for decision-making. The quality of this audit will be maintained if the auditor has adequate competence and follows the audit procedures that have been determined. The data collection technique used in this study was a questionnaire. The population used is all internal auditors of the Malang City Inspectorate and Batu City in East Java, as many as 50 auditors. The sampling method used in this study is the saturated sample method. The saturated sample method is a sampling technique when all members of the population are used as samples. Technical analysis in this study uses Moderated Regression Analysis (MRA). This study shows that competence and moral reasoning significantly improve audit quality. The more competent an auditor is, the more quality the audit will produce. In addition, the higher the moral reasoning possessed by an auditor, the better the quality of the audit produced. In this study, the audit time budget cannot moderate the effect of competence towards audit quality. While the audit time budget can moderate the effect of moral reasoning towards audit quality.    

scholarly journals Peran Karakteristik Personal Auditor Memoderasi Pengaruh Time Budget Presure Terhadap Perilaku Disfungsional Auditor

2019 ◽  
Vol 29 (2) ◽  
pp. 869
Author(s):  
I Nyoman Wirada Sanjaya ◽  
I Dewa Gede Dharma Suputra
Keyword(s):  
Time Budget ◽  
Personal Characteristics ◽  
Positive Influence ◽  
The Public ◽  
Dysfunctional Behavior ◽  
Analysis Technique ◽  
Saturated Sample ◽  
Sample Method ◽  
Time Budget Pressure ◽  
Public Accountant

The purpose of this study is to analyze the role of the characteristics of personal auditors to moderate the effect of budget time on dysfunctional auditors at the Public Accountant Office in the Province of Bali. This research was conducted in nine offices which were still active until 2018 and 70 auditors as samples through the saturated sample method. Data collection was done by distributing questionnaires with 70 respondents that met criteria of testing through the Moderating Regression Analysis (MRA) analysis technique. Based on the results of the analysis, the time budget pressure has a positive influence on the dysfunctional behavior of auditors at the Public Accountant Office in the Province of Bali. The characteristics of personal auditors are able to moderate or strengthen the positive influence of time budget pressure on the dysfunctional behavior of auditors at the Public Accountant Office in the Province of Bali. Keywords : Auditor's Personal Characteristics; Time Budget Presure; Auditor Dysfunctional Behavior.

scholarly journals Faktor-Faktor yang Berpengaruh pada Kualitas Audit

2019 ◽  
pp. 2183
Author(s):  
Wawan Rosdiana ◽  
I G. A.M Asri Dwija Putri
Keyword(s):  
Audit Quality ◽  
Statistical Tests ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Analysis Techniques ◽  
Sample Technique ◽  
Saturated Sample ◽  
Professional Care ◽  
The City

Problems regarding the low level of audit quality have become the focus of the public in recent years. This is due to the involvement of public accountants in it. This study aims to determine the effect of independence, due professional care and accountability on audit quality. This research was conducted in the Public Accounting Firm in Denpasar, which was registered with IAPI in 2018. The sample was selected using a saturated sample technique. Data was collected through questionnaires to auditors and data analysis techniques used were multiple linear regression. The results of the study with t statistical tests showed that partially independence, due professional care and accountability had a positive and significant effect on audit quality at the Public Accounting Firm in the City of Denpasar. Keywords: Independence, due professional care, accountability

scholarly journals Pengaruh Kompetensi,Akuntabilitas, Penerapan Kode Etik, dan Gaya Kepemimpinan terhadap Kualitas Audit di Kap di Medan

Owner ◽  
2021 ◽  
Vol 5 (2) ◽  
pp. 607-619
Author(s):  
Namira Ulfrida Rahmi ◽  
Tio Hadi ◽  
Susilawati Susilawati ◽  
Widia Widia ◽  
Adam Fredy
Keyword(s):  
Tax Evasion ◽  
Goodness Of Fit ◽  
Audit Quality ◽  
Code Of Ethics ◽  
Public Prosecutor ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Measurement Models

Various cases that occurred in KAP are evidence of problems in the KAP environment that affect the quality of auditors in conducting audits. In conducting audits, independent auditors are required to observe professional principles, including professional responsibility, public interest, integrity, objectivity, competence, and professional prudence. However, various cases that arise within the Public Accounting Firm are one of the reasons for the reduced public trust in Public Accounting Firm services, one of which occurred in the case of violations committed by Hasnil M Yasin & Partners where the director of this Public Accounting Firm committed income tax evasion. in Langkat Regency under the demands of the Public Prosecutor Service along with the Langkat regional secretary Surya Djahisa. Hasnil is suspected of committing a criminal act of corruption that resulted in a loss of state funds of 1 billion rupiahs, therefore the researchers conducted tests in assessing competence, accountability, the application of the Code of Ethics and Leadership Styles that affect the quality of audits at KAP Medan city. The population and samples were taken with the saturation technique. The data analysis model uses structural models, measurement models, path diagram designs, conversion of path diagrams into a system of equations, estimates, the goodness of fit, and others to get the desired results with the help of the WrapPls program. The results showed that the competence, accountability, and code of ethics of Medan public accountants did not affect audit quality. Leadership style has an effect on audit quality at KAP Medan City.

scholarly journals Love of Money, Machiavellian, Religiusitas dan Kinerja Auditor

2020 ◽  
Vol 30 (12) ◽  
pp. 2999
Author(s):  
Ida Ayu Chintya Utami Dewi ◽  
Gayatri Gayatri
Keyword(s):  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Negative Influence ◽  
Public Accounting ◽  
Accounting Firms ◽  
The Public ◽  
Analysis Technique ◽  
Love Of Money ◽  
Public Accounting Firms ◽  
Saturated Sample

This study aims to determine the effect of love of money, machiavellian, religiosity on auditor performance. The population in this study were auditors working at the Public Accountant Firm in Bali which were listed in the Indonesia Public Accountants Institute Directory in 2019 so that a sample of 109 auditors was obtained using the technique of determining saturated sample data. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that love of money and machiavellian have a negative influence on the performance of auditors in public accounting firms in Bali and religiosity has a positive effect on auditor performance in public accounting firms in Bali. This research can provide information about love of money, machiavellian, religiosity on the performance of auditors of Public Accounting Firms in Bali, because it can affect the auditor's performance in achieving better work results. Keywords: Love Of Money; Machiavellian; Religiosity.

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 The Effects of The Sarbanes-Oxley Act of 2002 On Audit Fees

1970 ◽  
Vol 25 (1) ◽  
pp. 31-52
Author(s):  
Sarah Cosgrove ◽  
M. Scott Niederjohn
Keyword(s):  
Audit Fees ◽  
Public Accounting ◽  
Audit Firm ◽  
The Public ◽  
Self Selection ◽  
Sarbanes Oxley ◽  
Audit Fee ◽  
The Law ◽  
Compliance With The Law ◽  
Selection Of

The Sarbanes-Oxley Act of 2002 was intended to improve corporate governanceand increase the transparency of financial audits. The legislation also could havesignificant effects on the public accounting industry. This study finds evidence ofhigher audit fees across all firms resulting from compliance with the law. However,after accounting for self-selection of auditors, we do not find evidence that thesize of the audit firm affects the magnitude of the audit fee increase.

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