scholarly journals Determining the Independence and Professional Skills on Audit Quality at the General Election Supervisory Agency (Bawaslu) of Indonesia

2021 ◽  
Vol 5 (3) ◽  
pp. 426
Author(s):  
Asmin Safari Lubis ◽  
Hadri Mulya
Keyword(s):  
Audit Quality ◽  
Statistical Tests ◽  
Auditor Independence ◽  
General Election ◽  
Professional Skills ◽  
The Republic ◽  
Data Collection Technique ◽  
Positive Effect ◽  
Independent Audit

A common way to obtain reliable information is to require an independent audit to be conducted so that the information used in decision making is complete, accurate, and unbiased. This study aims to determine the effect of Auditor Competence, Auditor Independence and Professional Skills on Audit Quality at the General Election Supervisory Agency of the Republic of Indonesia (Bawaslu RI) and Provinces throughout Indonesia. The research model describes a conceptual framework as a guide as well as a flow of thought in developing hypotheses. The model in this study describes the influence of personal auditor factors consisting of competence, independence, professional skills on audit quality. The data collection technique in this study used multiple regression analysis using the EViews program. Data analysis techniques include descriptive statistical tests, research instrument tests, classical assumption tests, model determination tests, and hypothesis testing. The results of the study indicate that competence has a positive effect on audit quality at the RI Bawaslu. These results can be used as consideration by the RI Bawaslu to be able to further improve the quality of audits on auditors, because the higher the competence of the auditors, the higher the audit quality. Independence does not have a positive effect on audit quality at the RI Bawaslu. Professional skills have a positive effect on audit quality at the RI Bawaslu. Professional skills are important things that must be applied by every public accountant in carrying out their professional work in order to achieve adequate audit quality.

scholarly journals Auditor's Competence And Independence As Determinant Audit Quality With Gender As Moderating Variable

2020 ◽  
Vol 1 (3) ◽  
pp. 46-55
Author(s):  
I Made Purba Astakoni ◽  
Ida Bagus Swaputra ◽  
Ni Made Satya Utami ◽  
Yenny Verawati
Keyword(s):  
Audit Quality ◽  
Group Analysis ◽  
Auditor Independence ◽  
Moderating Effect ◽  
Partial Least Square ◽  
Least Square ◽  
Significant Positive Effect ◽  
Positive Effect

This study has several objectives: 1) to find out and analyze the effect of auditor competence on audit quality, 2) to know and analyze the effect of auditor independence on audit quality, 3) to know and analyze the role of gender as a moderating effect on the influence of auditor competence on audit quality, 4) to find out and analyze the role of gender as a moderating effect on auditor independence on audit quality. This research was conducted at the Public Accounting Firm (KAP) in Denpasar City. The populations in this study were all auditors in the city of Denpasar, amounting to 112 people. Determination of the sample was done by purposive method, so that the number of samples selected was 53 people. Data collection techniques used was interviews supported by questionnaire with a closed multiple choices. Data analysis used was Partial Least Square (PLS) approach. The results showed that the overall strength of the model was stated to be very good. Hypothesis 1, which states that auditor competence has a significant positive effect on audit quality, can be accepted, Hypothesis 2, which states that auditor independence has a significant positive effect on audit quality, can also be accepted. Through a multi-group analysis it is stated that gender is able to be a moderating variable on the effect of auditor competence over the quality of an audit.Whereas gender testing as a moderating variable on the effect of auditor independence over the quality of an audit has not been tested.

scholarly journals Pengaruh Kompetensi, Objektivitas, Etika, Integritas, dan Time Budget Pressure terhadap Kualitas Pemeriksaan pada BPK Perwakilan Kalimantan Timur

2020 ◽  
Vol 3 (2) ◽  
pp. 109-121
Author(s):  
Firmansyah Firmansyah ◽  
Sarwani Sarwani ◽  
Lili Safrida
Keyword(s):  
Audit Quality ◽  
Time Budget ◽  
Accounting Standards ◽  
Sampling Technique ◽  
State Institutions ◽  
East Kalimantan ◽  
The Republic ◽  
Time Budget Pressure ◽  
Positive Effect

This study aims to determine the effect of competence, objectivity, ethics, integrity, and time budget pressure on audit quality. Compliance with applicable accounting standards to maintain public trust in high state institutions in the Audit Board of the Republic of Indonesia is needed. This research was conducted at the Audit Board of the Republic of Indonesia, East Kalimantan Province Representative. Data were taken from distributed questionnaires, and produced 35 respondents using purposive sampling technique. The method of data analysis in this study used multiple linear regression. The results of this study indicated that integrity had a positive effect on audit quality. It showed that the higher the integrity of an auditor, the better the quality of the resulting inspection or auditing, while the variables of competence, objectivity, ethics, and time budget pressure had no effect on the quality of the resulting audit quality.

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 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 THE INFLUENCE OF THE COMPETENCY, INDEPENDENCY, AND PROFESION ETHIC TO QUALITY OF AUDIT RESULT (The Case Study on Inspectorate General of Agriculture Republic of Indonesia)

2020 ◽  
Vol 3 (2) ◽  
pp. 167-178
Author(s):  
Imam Susanto
Keyword(s):  
Significant Influence ◽  
Professional Ethics ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Multiple Linear Regression Analysis ◽  
Auditor Independence ◽  
Audit Result ◽  
The Republic

The purpose of this study is to examine and analyze the extent to which the influence of Auditor Competence, Auditor Independence and Professional Ethics on the Quality of Audit Results. The research was done by quantitative approach. The population in this study is all auditors and prospective auditors at the Inspectorate General of the Ministry of Agriculture of the Republic of Indonesia amounted to 160 people. Sampling technique is done by simple random sampling with the number of samples of the study amounted to 115 respondents Data analysis techniques in this study using multiple linear regression analysis. The result of the research shows that there is no significant influence between the auditor's competence with the quality of the audit result and there is no significant influence between the auditor independence and the quality of the audit result. While professional ethics significantly influence the quality of audit results. Together the competence, independence and professional ethics affect the quality of audit results. For further research is expected to use a questionnaire with a wider coverage and expected to use more variables that affect the quality of audit results.

scholarly journals THE EFFECT OF INDEPENDENCE, OBJECTIVITY, KNOWLEDGE, WORK EXPERINECE, INTEGRITY , ON AUDIT QUALITY (Study On West Java Provincial Inspectorate In 2018)

2019 ◽  
Vol 9 (2) ◽  
pp. 141-160
Author(s):  
Yohana Ariska Sihombing ◽  
Dedik Nur Triyanto
Keyword(s):  
Work Experience ◽  
Audit Quality ◽  
Sampling Methods ◽  
Knowledge Work ◽  
Test Results ◽  
West Java ◽  
Independent Variable ◽  
Spss Software ◽  
Positive Effect

Audit quality is audit conducted in accordance with the standard so that it is able to recognized and report in case of violations committed clients. The purpose of this study is to analyse the things that relate to the quality of the audit. This research intends to influence independent variable information simultaneously and is partial. In this research, which became the independent variables namely independence, objectivity, knowledge, work experience, and integrity while the dependent varaibel i.e. the quality of audits.The population in this research is the auditor of internal Inspectorate West Java province year 2018 by the number of respondents as many as 31 people and sampling techniques in the study of saturated samples is random sampling. Methods of analysis in this research is descriptive statistics analysis and multiple regression analysis using SPSS software 23.Based on the test results, the value of R square on this research is of 54.8%, it means that independent varibel influenced dependent variabel 54,8%. While the rest amounted to 45.2% influenced by other factors. Simultaneously varaibel the independence, objectivity, knowledge, work experience, and the integrity of the influential significantly to the quality of the audit. Partially variable positive effect significantly to certify the quality of audits. Partially variable objectivity, knowledge, work experience, and do not affect the integrity of the quality audit. Key Words : Independence, Objectivity, Knowledge, Work Experience, Integrity, Audit Quality 

scholarly journals Integritas, Objektivitas, Profesionalime Auditor dan Kualitas Audit di Kantor Akuntan Publik Jakarta Selatan

2015 ◽  
Vol 2 (01) ◽  
pp. 65-77
Author(s):  
Pria Andono Susilo ◽  
Tri Widyastuti
Keyword(s):  
Sampling Method ◽  
Audit Quality ◽  
Jel Classification ◽  
Survey Method ◽  
Accounting System ◽  
Significant Positive Effect ◽  
Regression Methods ◽  
Research Hypothesis ◽  
Positive Effect

A B S T R A C T Audit quality is the possibility of finding and reported a violation of the client’s accounting system. This study aims to examine the influence influence the integrity, objectivity and professionalism of auditors on audit quality. The study used survey method in January to March 2014. Research sampling method based on convenience in the election samplel by destination. Respondents many as 82 people. The data analyzed using regression methods. The results indicate variable integrity, objectivity and professionalism of auditors affect simultaneously and can be used to predict the quality of audit results. From the research hypothesis can result in that variable integrity of auditors have a significant positive effect on audit quality. Professionalism variable also has a significant positive effect on audit quality but objectivity variable has no significant effect on audit quality. A B S T R A K Kualitas audit adalah kemungkinan menemukan dan melaporkan pelanggaran sistem akuntansi klien. Penelitian ini bertujuan untuk menguji pengaruh mempengaruhi integritas, objektivitas dan profesionalisme auditor terhadap kualitas audit. Penelitian ini menggunakan metode survei di Januari - Maret 2014. Metode penelitian sampling berdasarkan kenyamanan dalam pemilihan samplel oleh tujuan. Responden sebanyak 82 orang. Data dianalisis dengan menggunakan metode regresi. Hasil penelitian menunjukkan integritas variabel, objektivitas dan profesionalisme auditor berpengaruh secara simultan dan dapat digunakan untuk memprediksi kualitas hasil audit. Dari hipotesis penelitian dapat menghasilkan bahwa integritas variabel auditor memiliki efek positif yang signifikan terhadap kualitas audit. Variabel Profesionalisme juga memiliki efek positif yang signifikan terhadap kualitas audit, tetapi variabel objektivitas tidak berpengaruh signifikan terhadap kualitas audit. JEL Classification: M42, H83

scholarly journals The Effect of Price and Service Quality on Customer Satisfaction of PT Huda Express Courier Services at Mcdonald’s Bintaro Restaurant

2020 ◽  
Vol 7 (1) ◽  
pp. 29
Author(s):  
Putri Nilam Kencana
Keyword(s):  
Regression Analysis ◽  
Customer Satisfaction ◽  
Service Quality ◽  
Quantitative Method ◽  
Statistical Tests ◽  
Coefficient Of Determination ◽  
Main Aspect ◽  
Testing Hypotheses ◽  
Positive Effect

Customer satisfaction is the main aspect that must be met by the company, with the creation of customer satisfaction, demand will also rise. This study aims to determine the effect of price and service quality on customer satisfaction PT. Huda Express at McDonald’s Bintaro Restaurant. The method used is a quantitative method with an associative approach, with 100 respondents. Statistical tests using multiple regression analysis, coefficient of determination, and hypothesis testing with t test and F test. The results of the study, showed that price and service quality have a positive effect on customer satisfaction with the regression equation Y = 2,279 + 0,307X₁ + 0,130X₂. Price contributed 62.5% to customer satisfaction, while service quality contributed 59.6% to customer satisfaction. From testing hypotheses using statistical tests Fcount> F table or (163.410> 3.09), this is also strengthened with a probability of 0,000 <0.05. Thus H0 is rejected and H1 is accepted. This means that there is a positive and significant effect simultaneously between price and quality of service on customer satisfaction.

scholarly journals PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP OPINI AUDIT GOING CONCERN MELALUI KUALITAS AUDIT (STUDI EMPIRIS PADA KANTOR AKUTAN PUBLIK DI JAWA TIMUR)

2013 ◽  
Vol 3 (2) ◽  
Author(s):  
ONIZ ULFA PERMATA ◽  
SUTRISNO SUTRISNO ◽  
IMAM SUBEKTI
Keyword(s):  
Professional Education ◽  
Audit Quality ◽  
Positive Influence ◽  
Auditor Independence ◽  
Audit Opinion ◽  
Level Of Education ◽  
Going Concern ◽  
Education Training ◽  
Positive Effect ◽  
Non Audit Services

<p>Abtract</p> <p>This study examined the effect of the competence and independence of the auditor's going-concern opinions through quality audits. Tests conducted on 109 auditors who worked on the public accounting firm in East Java. Proxied competence level of education, training and experience, and professional education, while independence is proxied relationships with clients, the pressure from the client, the amount of non-audit services and feesThe results showed the level of education, training and experience, professional education, relationships with clients and pressure from clients positive influence going concern audit opinion, while the non-audit services and the amount of the fee has no effect. The level of education, training and experience, the pressure from clients and non-audit services positive effect on audit quality, while professional education, relationships with clients and the amount of the fee has no effect. The results also showed a positive effect on the quality of audit opinions going concern, but it can only mediate audit quality education, training and experience, and the pressure from the client to the going-concern audit opinion. Based on these results it can be concluded that the competence, independence and audit quality is a determinant of the going concern opinions.</p> <p> </p> <p class="Default">Keywords: Competence auditor, auditor independence, audit quality, going concern opinions.</p>

scholarly journals Auditor Competence, Independence And Their Influence On Audit Quality (Empirical Study At Public Accountant Office Of Padang)

2019 ◽  
Author(s):  
Agussalim
Keyword(s):  
Decision Making ◽  
Linear Regression ◽  
Audit Quality ◽  
Auditor Independence ◽  
High Quality ◽  
Financial Reports ◽  
Client Relationship ◽  
Regression Correlation ◽  
Public Accountant

High quality of audit will produce reliable financial reports as a basis for decision making. This study aims to investigate the influence of auditors competence and independence toward audit quality either partially or simultaneously. The sample of this study is auditor at Public Accountant Office of Padang a total of 32 respondent. The analysis of data is conducted by using multiple linear regression, correlation and determination. The results of this study shows that educational indicator in auditor competence is more dominant contributing of 34.42%, while auditor independence for indicator of long auditor - client relationship is more dominant of 25.49%. In terms of audit quality, timely indicator gives the larget contribution of 25.40%. Either partially or simultaneously the competence and independence influence significantly toward quality audit. This is supported by information generated in this study that the degree of sensitivity is very strong of 81. 17% where the level of truth or accuracy of audit quality is determined by the competence and independence of the auditors. Based on the analysis result, it shows that the competence and independence affect the audit quality at Public Accountant Office of Padang either partially or simultaneously which produce a good quality of the audit work.

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