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

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.

scholarly journals Audit Delay: Case Studies at Conventional Banking in Indonesia

2019 ◽  
Vol 3 (01) ◽  
pp. 33
Author(s):  
Yashinta Putri Wijayanti ◽  
Zaky Machmuddah ◽  
Stephanus Dwiarso Utomo
Keyword(s):  
Commercial Banks ◽  
Total Sample ◽  
Partial Least Square ◽  
Least Square ◽  
Company Size ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
The Public ◽  
Sample Technique

The purpose of this study is to determine the effect of company size and profitability on audit delay with the reputation of the public accounting firm as a moderator. The study was conducted at conventional commercial banks in Indonesia during the 2014-2016 period. The total sample was 34 companies with 102 observations. The sample technique used was purposive sampling the analysis in this study used partial least square with WrapPLS. The results showed that company size and profitability has a significant effect on audit delay. The reputation of public accounting firms did not moderate the company size and profitability on audit delay.

scholarly journals The Effect of Auditor Competency and Self Efficacy on Audit Judgment at Public Accounting Firm in Bali

2021 ◽  
Vol 4 (2) ◽  
pp. 121-126
Author(s):  
I G M Wisnu Cahyadi Putra ◽  
◽  
Ida Bagus Anom Yasa ◽  
I Made Suarta ◽  
Keyword(s):  
Self Efficacy ◽  
Partial Least Square ◽  
Least Square ◽  
Accurate Information ◽  
Audit Process ◽  
Public Accounting ◽  
Accounting Firm ◽  
Analytical Technique ◽  
The Public ◽  
Audit Judgment

Auditors in carrying out activities are influenced by many things, starting from the audit environment and applicable audit regulations. The auditor judgment cannot be replaced because it is an inherent part of the audit process itself, therefore, the audit judgment carried out by the auditor must be carried out properly so as to produce true and accurate information. The phenomenon related to the audit judgment that has occurred causes the public to still question the audit judgment carried out by the auditor who is considered unable to protect external parties using financial statements. The population in this study are all auditors who work in Public Accounting Firms in Bali who are listed in the IAPI 2020 directory. The number of samples in this study found 136 auditors who were selected using the saturated sample or census method. The analytical technique used in this research is a partial least square (PLS) modelling technique through the SmartPLS 3.0 application. The results showed that the auditor competency and self-efficacy had a positive and significant effect on the audit judgment at the Public Accounting Firm in Bali.

Analysis of Role of Digital Marketing to Improve Brand Image through Brand Equity at PT Pegadaian (Persero) Labuhan Deli Sub-Branch, Medan

2021 ◽  
Vol 8 (8) ◽  
pp. 696-703
Author(s):  
Yandri Rezziansyah Sitompul ◽  
Nisrul Irawati ◽  
Rulianda Purnomo Wibowo
Keyword(s):  
Brand Equity ◽  
Structural Equation ◽  
Brand Image ◽  
Partial Least Square ◽  
Least Square ◽  
Digital Marketing ◽  
Primary Data ◽  
Original Sample ◽  
The Public ◽  
Good System

Digital marketing is a marketing process that utilizes online channels (internet) to introduce, educate, branding and also establish communication with customers and the form of online channels can be in the form of websites or applications on mobile phones. The formulation of the problem in this study are: (1) Does Digital Marketing affect the formation of Brand Image at PT Pegadaian (Persero) Labuhan Deli Sub-Branch, Medan; (2) Does Digital Marketing affect the establishment of Brand Equity at PT Pegadaian (Persero) Sub Branch Labuhan Deli, Medan; (3) Does brand equity affect the formation of brand image in PT Pegadaian (Persero) Sub Branch Labuhan Deli, Medan; (4) Does Digital Marketing affect the formation of Brand Image through Brand Equity at PT Pegadaian (Persero) Sub Branch Labuhan Deli, Medan. The type of research used in this study is a descriptive method with a correlational type using a quantitative approach, using two types of data collection, namely secondary data and primary data by taking a sample of 130 respondents, which is carried out by testing the validity and. reliability test, and using data analysis methods, namely descriptive analysis and Structural Equation Model - Partial Least Square. The results show that (1) Digital Marketing has a positive and significant effect on Brand Image, in the sense that Digital Marketing at PT Pegadaian (Persero) Labuhan Deli Sub-Branch has a good system so that the company's brand image can be understood and remembered by the public or customers who transact using pawn services; (2) Digital Marketing has a positive and significant effect on Brand Equity, in the sense that Digital Marketing at PT Pegadaian (Persero) Labuhan Deli Sub-Branch has a good system so that the company's brand equity can be accepted and easily remembered by the public or customers who transact using pawn services based on marketing and financial activities; (3) partially the Brand Equity variable has a positive and significant influence on Brand Image, in the sense that if customers are interested in the digital Pegadaian brand at PT Pegadaian (Persero) Labuhan Deli Sub-Branch, the brand image of the product will also increase; (4) the digital marketing variable (X) has a simultaneous effect on brand image (Y) through brand equity (Z), where the original sample value (Original Sample) is 0.244, the t-statistic value is 4.955 and the p-values is 0.000, then the brand equity variable (Z) is able to mediate the relationship of digital marketing variable (X) to brand image (Y). Keywords: Digital Marketing, Brand Image, Brand Equity.

scholarly journals THE FACTORS THAT AFFECT THE AUDIT QUALITY

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.

PENGARUH KOMPETENSI, PENGALAMAN, PROFESIONALISME DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT PADA KAP KOTA MAKASSAR

2019 ◽  
Vol 2 (2) ◽  
pp. 14-21
Author(s):  
Patima Patima
Keyword(s):  
Work Experience ◽  
Audit Quality ◽  
Primary Data ◽  
Public Accounting ◽  
Quality Research ◽  
Accounting Firm ◽  
The Public ◽  
The Social

This research conducted with the aim of (1) Knowing and anlyzing the influence ofcompetencies on audit quality, (2) knowing and anlyzing the influence of work experience on auditquality, (3) knowing and analyzing the influence profesionalism on audit quality, (4) knowing andanalyzing the influence of auditor ethics on audit quality. Research uses primary data through asurvey of auditors working in the Public Accounting Firm of the Makassar city, amounting to 36people. The study was conducted for theree months from january to march 2019 Data was analyzedusing the Statistical Package for the Social Scienes (SPSS).The results of the study show that (1)Competance has a positive and significant effect on audit quality, (2) Experience has a positive andsignificant effect on audit quality, (3) Profesionalism has a positive and significant effect on auditquality, (4) Auditors’ ethics have no effect on audit quality.

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 Pengalaman Audit, Skeptisme Profesional Dan Time Pressure Terhadap Kemampuan Auditor Mendeteksi Fraud

2021 ◽  
Vol 1 (2) ◽  
pp. 113
Author(s):  
Safira Indriyani ◽  
Luqman Hakim
Keyword(s):  
Empirical Evidence ◽  
Random Sampling ◽  
Research Method ◽  
Time Pressure ◽  
Simple Random Sampling ◽  
Primary Data ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public

The research purposes to obtain and understand the empirical evidence about audit experience, auditor’s professional scepticism and time pressure toward auditor’s ability to detect fraud. The research method used was quantitative by using primary data questionnaires to the Public Accounting Firm in Center Jakarta. Sample taking method on this research is using simple random sampling. The result showed that audit experience and auditor’s professional scepticism have positive and significant effect on auditor’s ability to detect fraud, time pressure has negative and significant effect on auditor’s ability to detect fraud. 

scholarly journals The Influence of CSR Practices on Lebanese Banking Performance: The Mediating Effects of Customers’ Expectations

2021 ◽  
Vol 14 (1) ◽  
pp. 268
Author(s):  
Zeina Hassanein ◽  
Mehmet Yeşiltaş
Keyword(s):  
Structural Equation ◽  
Positive Impact ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Mediating Effects ◽  
Customer Expectations ◽  
Equation Modelling ◽  
Corporate Social ◽  
The Impact

Corporate social responsibility (CSR) issues in developing markets have acquired a lot of attention. Organisations around the globe apply a diversified set of technologies to approaching customer expectations through banking performance. This study examines the impact of CSR on Lebanese banking performance. Primary data from questionnaires were used. A total of 1000 observations were collected using a 5-point Likert scale method adopted to formulate the items. The questionnaire was tested to assess its trustworthiness regarding data collection. Partial least square structural equation modelling (PLS-SEM) was used to test the hypothesis. The overall results demonstrated the significance of CSR in terms of meeting customers’ expectations and maintaining banking performance. All CSR dimensions demonstrated a positive impact on customer expectations and Lebanese banking performance. Moreover, customer expectations proved to be a mediator between CSR and banking performance, although there was partial mediation between CSR and banking performance.

scholarly journals IS THE SUCCESS OF THE AUDIT DETERMINED BY THE AUDITOR'S EMOTIONAL INTELLIGENCE?

2020 ◽  
Author(s):  
Rapina Rapina ◽  
Fiorin Tantya Ivanna ◽  
Ivanna Lavenia Hartono ◽  
Monica F. Hermanto ◽  
Wilfred Purnama ◽  
...  
Keyword(s):  
Emotional Intelligence ◽  
Structural Equation ◽  
Audit Quality ◽  
Equation Model ◽  
Primary Data ◽  
Questionnaire Data ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Independent Variable

The success or failure of the audit activities carried out by the auditor is known as audit quality. An audit is considered qualified if it is carried out in accordance with applicable auditing standards or regulations. There are several factors that can affect audit quality and one of them is emotional intelligence which will be the independent variable in this study. This study was conducted to test and analyze the influence of emotional intelligence on audit quality at the Public Accounting Firm in Bandung. The data used in this study are primary data obtained from distributing questionnaires to 48 partners of the Public Accounting Firm as respondents who participated in filling out the questionnaire. Data analysis in this study used a structural equation model - PLS. The results showed that emotional intelligence has a significant effect on audit quality.

scholarly journals Impact of Financial Management Practices on SMEs Profitability with Moderating Role of Agency Cost

2017 ◽  
Vol 9 (1) ◽  
pp. 23-30 ◽  
Author(s):  
Saqib Muneer ◽  
Rao Abrar Ahmad ◽  
Azhar Ali
Keyword(s):  
Financial Management ◽  
Structural Equation ◽  
Management Practices ◽  
Small And Medium Enterprises ◽  
Agency Cost ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Medium Enterprises ◽  
The Impact

The importance of Small and medium enterprises (SMEs) towards economic development and growth is considerable. Some SMEs are facing difficulties to their development due to the lack of financial resources and management experience. The objective of this study is to check the relationships of financial management practices on profitability of small and medium enterprises and also to check the impact of agency cost on this relationship. This study consists of data analysis of two hundred SMEs from Faisalabad Pakistan. The study used primary data predominantly. SPSS 23 is used for descriptive analysis and Structural Equation Model (SEM) through Partial Least Square (PLS) 3 for hypothesis testing. The findings of this study indicate the presence of positive relationship between financial management practices and SMEs profitability but agency cost as a moderator has no effect on this relationship. The study strongly recommends higher adherence to financial management practices. Policy makers, developments partners, owners, and managers of SMEs may use these findings for sustainability of their business in Pakistan.

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