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

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

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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

Jurnal Perspektif Ekonomi Darussalam ◽

10.24815/jped.v4i2.13079 ◽

2019 ◽

Vol 4 (2) ◽

pp. 158-177

Author(s):

Hafiz Bachtiar ◽

Aliamin Aliamin ◽

Mirna Indriyani

Keyword(s):

Regression Analysis ◽

Organizational Commitment ◽

Audit Quality ◽

Primary Data ◽

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 organizational commitment as the moderating variables. All auditors at the Government Internal Supervisory Apparatus (APIP) in the city of Lhokseumawe, Aceh were selected as the respondenst. The primary data used in this study gathered by distributing questionnaires to the respondents, and analyzed using the Moderated Regression Analysis (MRA). The study documented that the due professional care, audit experience, education ongoing training, and organizational commitment affected significantly and simultaneously the quality of audits at the Inspectorate of Government InternalSupervisory Apparatus at the city of Lhokseumawe. Organizational commitment moderated the respective influence of due professional care,audit experience, education and ongoing training on the quality audit.Keywords: Quality Audit, Due Professional Care, Audit Experience, Education and Ongoing Training, Organizational Commitment.AbstrakPenelitian ini bertujuan untuk menguji pengaruh variabel independen due professional care, pengalaman audit, pendidikan dan pelatihan berkelanjutan terhadap variabel dependen kualitas audit dengan komitmen organisasi sebagai variabel moderasi baik secara bersama-sama maupun parsial. Populasi dalam penelitian ini adalah seluruh auditor Aparat Pengawasan Internal Pemerintah (APIP) berjumlah 47 (empat puluh tujuh) orang, semua anggota populasi akandijadikan sampel dalam penelitian ini karena menggunakan metode sensus atau penelitian populasi. Penelitian ini melalui pengujian hipotesis secara kuantitatif, data yang digunakan merupakan data primer yang bersumber dari jawaban responden atas kuesioner yang dikirim. Pengolahan data pada penelitian ini dengan menggunakan analisis interaksi atau Moderate Regression Analysis (MRA). Hasil penelitian secara bersama-sama menunjukkan bahwa dueprofessional care, pengalaman audit, pendidikan dan pelatihan berkelanjutan serta komitmen organisasi berpengaruh terhadap kualitas audit pada Aparat Pengawasan Internal Pemerintah Inspektorat Kota Lhokseumawe. Hasil penelitian secara parsial menunjukkan bahwa masing-masing variabel due professional care, pengalaman audit, pendidikan dan pelatihan berkelanjutanserta komitmen organisasi berpengaruh terhadap kualitas audit, juga komitmen organisasi memoderasi masing-masing pengaruh due professional care, pengalaman audit, pendidikan dan pelatihan berkelanjutan terhadap kualitas audit.

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PROFESSIONAL ATTRIBUTES OF INTERNAL AUDITORS IN RIAU

Jurnal Benefita ◽

10.22216/jbe.v3i2.2891 ◽

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

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 involvementt, planning 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.

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PROFESSIONAL ATTRIBUTES OF INTERNAL AUDITORS IN RIAU

Jurnal Benefita ◽

10.22216/benefita.v3i2.2891 ◽

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

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

Akuntansi dan Manajemen ◽

10.30630/jam.v14i2.27 ◽

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.

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Kemampuan Auditor Terhadap Kualitas Audit Inspektorat Provinsi Riau

Jurnal Daya Saing ◽

10.35446/dayasaing.v2i1.44 ◽

2016 ◽

Vol 2 (1) ◽

pp. 46-54

Author(s):

Ika Berty Apriliani

Keyword(s):

Regression Analysis ◽

Multiple Regression Analysis ◽

Multiple Regression ◽

Audit Quality ◽

Sampling Technique ◽

Internal Auditor ◽

Professional Care

Abstract: This study aims to determine the effect of competence and due professional care on the quality of the audit results Internal Auditor at Inspectorate Riau Province (APIP). This study uses multiple regression analysis. The population in the study were all auditors in Riau Provincial Inspectorate totaling 52 people. The population is all auditors in Riau Province Inspectorate which totaled 52 people. While the number of samples using a sampling technique saturated / census sampling technique in which all members of the population used as a sample. The results showed that the statistically variable competence and due professional care have a significant effect on audit quality. The implications of this study emphasize the importance of the ability of auditors in each audit assignment. Keywords: Audit Quality, Competence, Due Professional Care

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

Akuntansi dan Manajemen ◽

10.30630/jakmenpnp.14.2.176 ◽

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.

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FRAUD CONFIRMATION, CLIENT SATISFACTION AND CLIENT LOYALTY

International Journal of Contemporary Accounting ◽

10.25105/ijca.v1i1.5184 ◽

2019 ◽

Vol 1 (1) ◽

pp. 39

Author(s):

Ngurah Pandji Mertha Agung Durya

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Client Satisfaction ◽

Audit Quality ◽

Hypothesis Test ◽

Linear Regression Analysis ◽

Quality Attributes ◽

Path Model ◽

Coefficient Of Determination ◽

The Government

This study aims to find evidence, the influence of Audit Quality Attributes, Client Satisfaction and Client Loyalty, which are moderated by Fraud Confirmation. The research was conducted at the BKM, a community-based organization, formed by the Government, through the Kotaku Program. The research used Regression statistical analysis and conducted a hypothesis test. Regression analysis used includes Simple Linear Regression Analysis, Multiple Regression Analysis, and MRA Regression Analysis, and Path Model Linear Regression Analysis. This study also pays attention to the calculation of the coefficient of determination to give an idea of the ability of the model in explaining the phenomenon of Client Satisfaction and Client Loyalty. The result that both partially and simultaneously, Audit Quality Attributes, Fraud Confirmation affected Client Satisfaction and Loyalty. The research also succeeded in proving that Client Satisfaction mediates the effect of Audit Quality Attributes on Client Loyalty, but failed to provide empirical evidence, that the Fraud Confirmation moderated the effect of Audit Quality Attributes on Client Satisfaction and Loyalty. Contribution to audit practices, where it is important to realize Client Satisfaction through Audit Quality Attributes and Fraud Confirmation, especially in situations where Fraud acts are suspected.

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Determinants of Audit Quality with Auditor's Professionalism Skepticism as a Mediating Variable in Public Accounting Firm (KAP) Medan City

International Journal of Research and Review ◽

10.52403/ijrr.20210915 ◽

2021 ◽

Vol 8 (9) ◽

pp. 102-114

Author(s):

Shabrina Tri Asti Nasution

Keyword(s):

Audit Quality ◽

Educational Institutions ◽

Audit Process ◽

Public Accounting ◽

Professional Skepticism ◽

Accounting Firm ◽

The City ◽

And Training ◽

Good Attitude

The purpose of this study is to detect factors that encourage an increase in auditor professionalism skepticism so that they are able to produce quality audits. It is realized that audit quality comes from a good audit process and the auditor puts forward a good attitude of professional skepticism. The results of this study indicate that the experience and competence of auditors can increase the attitude of skepticism of auditor professionalism and audit quality. In addition, the skepticism of the auditor's professionalism is able to mediate the experience of the auditor and the competence of the auditor affects the quality of the audit. For KAP, especially in the city of Medan, it has an obligation to provide an equal portion of audit assignments to all auditors and provide opportunities for auditors to improve their abilities by attending education and training from both formal and non-formal educational institutions. Keywords: Experience, Competence, Skepticism, Audit Quality.

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Analisis Kecukupan Ruang Terbuka Hijau (RTH) Berdasarkan Rencana Detail Tata Ruang Kota Bireuen

Jurnal Ilmiah Mahasiswa Pertanian ◽

10.17969/jimfp.v3i3.8228 ◽

2018 ◽

Vol 3 (3) ◽

pp. 243-248

Author(s):

Danil Fahreza Pohan ◽

Muhammad Rusdi ◽

Sugianto Sugianto

Keyword(s):

Quality Of Life ◽

Open Space ◽

Rapid Development ◽

Environment And Health ◽

The People ◽

Survey Technique ◽

The Government ◽

The City ◽

Descriptive Method

Abstrak. Pesatnya pertumbuhan penduduk dan tingginya perkembangan pembangunan, menyebabkan banyaknya kawasan yang beralih fungsi menjadi kawasan yang bukan peruntukan yang sesuai yang telah ditetapkan oleh pemerintah termasuk ruang terbuka hijau (RTH) yang berfungsi untuk menunjang kualitas hidup masyarakat di dalam suatu kota baik dari segi lingkungan maupun kesehatan. Pesatnya perkembangan suatu kota tentu banyak menarik minat masyarakat untuk pindah menuju kota tersebut, semakin meningkatnya jumlah penduduk tentu juga meningkatkan kebutuhan akan oksigen. Untuk itu Kota Bireuen dituntut mampu menyediakan RTH untuk mengimbangi kebutuhan oksigen masyarakat kota itu sendiri. Penelitian ini bertujuan untuk menghitung ketersediaan RTH yang direncanakan di dalam RDTR Kota Bireuen. Metode yang digunakan dalam penelitian ini ada lah metode deskriptif dengan teknik survai. Sedangkan analisis kecukupan RTH menggunakan rumus berdasarkan luas daerah dibagi dengan RTH yang tersedia. Hasil perhitungan analisis RTH di dapat bahwasannya RTH Kota Bireuen sebesar 46,96%.Kata Kunci: Bireuen, RTH, RDTR Abstrack. The rapid growth of population and the high development of the developmental, causing the number of areas that switch functions to areas that are not appropriate designation established by the government including green open space (GOS) that serves to support the quality of life of people in a city both in terms of environment and health . The rapid development of a city would attract many people to move to the city, the increasing number of people of course also increases the need for oxygen. For that Bireuen City is required to provide GOS to compensate for the oxygen needs of the people of the city itself. This study aims to calculate the planned GOS availability in the DSP of Bireuen City. The method used in this research is descriptive method with survey technique. While the analysis of GOS adequacy using the formula based on the area divided by the available GOS. The calculation result of GOS analysis can be that the GOS of Bireuen City is 46.96%.Keyword: Bireuen, GOS, DSP

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Pengaruh Kompetensi, Independensi, Dan Etika Auditor Terhadap Kualitas Audit Aparat Inspektorat

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v2i4.316 ◽

2020 ◽

Vol 2 (4) ◽

pp. 3737-3754

Author(s):

Witta Widiya ◽

Efrizal Syofyan

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Data Collection ◽

Sampling Method ◽

Audit Quality ◽

Primary Data ◽

Sample Collection ◽

The Third ◽

Data Analysis Methods

The purpose of this study was to analyze the effect of competency, independence, and auditor ethics on audit quality in Inspectorate Office. Type of this research is a quantitative researh. The population in this study were auditors in inspectorate office West Sumatera province with 35 samples taken. The technique of sample collection is total sampling method. The sources of the data of this research is the primary data. The technique of the data collection is questionnaires. The data were analyzed using multiple regression analysis using SPSS version 25. Data analysis methods used in this study are multiple linier regression analysis, with audit quality as the dependent variabel, competency, independence and auditor ethics as the independent variabel. This result of the reseacrh support the third hypotheses, where the research shows that auditor ethics has an effect on audit quality of examiners at the inspectorate West Sumatera province. The results also show that competency and independence have no effect on audit quality of examiners at the inspecorate West Sumatera provinsi.

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