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 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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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.v4i2.12571 ◽

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

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Faktor-faktor yang Memoderasi Pengaruh Partisipasi Anggaran terhadap Senjangan Anggaran

Jurnal Kajian Akuntansi dan Auditing ◽

10.37301/jkaa.v15i2.24 ◽

2021 ◽

Vol 15 (2) ◽

pp. 77-88

Author(s):

Mita Puspita Sari ◽

Restu Agusti ◽

Al Azhar L

Keyword(s):

Regression Analysis ◽

Organizational Commitment ◽

Information Asymmetry ◽

Linear Regression Analysis ◽

Environmental Uncertainty ◽

Primary Data ◽

Coefficient Of Determination ◽

Group Cohesiveness ◽

Budgetary Slack ◽

Moderating Variables

This study aims to examine the effect of Budget Participation on Budgetary Slack with Information Asymmetry, Organizational Commitment, Group Cohesiveness and Environmental Uncertainty as a moderating variables. The population in this study was 22 OPD Kuantan Singing Regency. In this study, the sample used is the 66 respondents were selected using purposive sampling method. This study used primary data by dissemination of the questionnaires. Technical analysis for test hypothesis that used in this study are simple regression analysis and Moderated Regression Analysis (MRA). Data collected from 60 respondents subsequently data were analyzed with the help of SPSS software version 17.0 using descriptive statistical analysis and simple linear regression analysis to produce classical assumption tests, data analysis models, coefficient of determination and prove hypotheses. The results of partial and simultaneous research found that the budgetary participation variable in budgetary slack with information asymmetry, organizational commitment, group cohesiveness and environmental uncertainty as a moderating variable.

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INDEPENDENSI, KOMPETENSI, PENGALAMAN KERJA, DAN DUE PROFESSIONAL CARE: PENGARUHNYA TERHADAP KUALITAS AUDIT YANG DIMODERASI DENGAN ETIKA PROFESI (Studi Empiris pada Kantor Akuntan Publik se-Jawa Tengah dan DIY)

Riset Akuntansi dan Keuangan Indonesia ◽

10.23917/reaksi.v1i1.1971 ◽

2018 ◽

Vol 1 (1) ◽

pp. 75-88

Author(s):

Widia Arum Ningtyas ◽

Mochammad Abdul Aris

Keyword(s):

Regression Analysis ◽

Work Experience ◽

Professional Ethics ◽

Audit Quality ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Primary Data ◽

Public Accounting ◽

Professional Care

The purpose of this study was to analyze the effect of the independence, competence, work experience ,and due professional care to the quality of the audit and the independence, competence, work experience and due professional care on audit quality that is moderated by the ethics of the profession, especially at the internal auditors working in public accounting in Cental Java and Yogyakarta. The population in this study are all auditors who work in public accounting in Central Java and Yogyakarta. The sampling technique used was purposive sampling method, with the acquisition of a sample of 78 respondents. The primary data collection using the questionnaire. The data are analyzed using multiple linear regression analysis and moderated regression analysis (MRA). The results of the analysis proved that the variable independence, competence, work experience, due professional care, the interaction of the independence of the ethics of the profession, and the interaction of experience working with professional ethics partially significant effect on audit quality, while the interaction of competence with professional ethics and interaction due professional care with ethics profession partially no significant effect on audit quality.

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PENGARUH INDEPENDENSI, OBYEKTIFITAS, PENGALAMAN KERJA, PENGETAHUAN, SERTA INTEGRITAS AUDITOR TERHADAP KUALITAS HASIL AUDIT DI LINGKUNGAN PEMERINTAH DAERAH PROVINSI SULAWESI UTARA

JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" ◽

10.35800/jjs.v6i2.10498 ◽

2015 ◽

Vol 6 (2) ◽

Author(s):

Ventje Ilat ◽

David P.E. Saerang ◽

Heince R.N. Wokas

Keyword(s):

Regression Analysis ◽

Sampling Method ◽

Audit Quality ◽

Primary Data ◽

Collection Method ◽

Job Experience ◽

North Sulawesi ◽

Analysis Technique ◽

Questionnaire Method ◽

The City

The objectives of this research to empirically analyze the influence of independency, objectivity, job experience, knowledge, integrity, of audit quality. The population in this research are all auditor’s who worked on the Inspectorate of the city/ county in north Sulawesi. Sampling was conducted using a purposive sampling method and number of samples of 112 respondents. Primary data collection method used is questionnaire method. The data analysis technique used in This research is the technique of multiple regression analysis. The result showed that the independence, knowledge and integrity of the variables do not have a significant impact on audit quality. While the objectivity and job experience have a significant impact on 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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PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KEPUASAN END USER COMPUTING DENGAN KETIDAKPASTIAN TUGAS SEBAGAI VARIABEL MODERATING

Jurnal Kajian Akuntansi dan Auditing ◽

10.37301/jkaa.v0i0.5378 ◽

2013 ◽

Author(s):

Herawati M

Keyword(s):

Information Technology ◽

Primary Data ◽

End User ◽

Moderating Variables ◽

The Third ◽

Use Of Technology ◽

Task Uncertainty ◽

Independent Variable ◽

The City ◽

End User Computing

This study aims to use information technology, uncertainty or moderation duties and interactions between task uncertainty with the use of information technology to end user computing satisfaction. In this study used 70 respondents who actively use computers and working with several companies banking on the city of Padang. The data used are the primary data obtained through questionnaires. The study used three types of variables, the first is the independent variable, namely the utilization of information technology, both moderating variables, namely the uncertainty of the task, the third is the dependent variable is satisfaction of end user computing. The stages of hypothesis testing is done by using a regression model of moderating and statistical t-test. Based on the results of testing the first hypothesis (HI) was found to significantly influence the utilization of information technology to the satisfaction of end user computing. The second hypothesis (H2) testing results found that task uncertainty did not significantly influence the end user computing satisfaction. The third hypothesis (H3) testing found that the interaction or moderation between the use of technology with task uncertainty no significant effect on end user computing satisfaction.

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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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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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Law Enforcement of Criminal Trading of Narcotics by the North Sumatera Narcotics Agency

Musamus Law Review ◽

10.35724/mularev.v3i1.3088 ◽

2020 ◽

Vol 3 (1) ◽

pp. 10-17

Author(s):

Ridzwan Budiadi ◽

Eriska Englin Sofia Butarbutar ◽

Rony Parlungutan Tampubolon

Keyword(s):

Law Enforcement ◽

Large Impact ◽

Primary Data ◽

Young Generation ◽

The North ◽

Narcotics Trafficking ◽

Research Questions ◽

The Government ◽

North Sumatra ◽

The City

The circulation of narcotics is one of the problems that should get more attention in Indonesia, especially in the city of Medan. This study uses the juridical-normative method in explaining research questions. In reinforcing arguments and explanations, researchers used primary data through direct interviews with the North Sumatra National Narcotics Agency (BNN) and secondary through scientific writings, news and official government publications. This paper explains that the government must be able to enforce the law related to the crime of narcotics trafficking, this is due to the large impact that can arise from the destruction of Indonesia's young generation.

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PENGARUH PEMAHAMAN WAJIB PAJAK DAN MANFAAT PAJAK RESTORAN TERHADAP KESADARAN WAJIB PAJAK MEMBAYAR PAJAK (STUDI KASUS PADA USAHA RESTORAN DI KOTA TOMOHON)

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.9.1.25194.2014 ◽

2014 ◽

Vol 8 (3) ◽

Author(s):

Arian Sumando Butarbutar ◽

Harijanto Sabijono ◽

Heince R.N Wokas

Keyword(s):

Regression Analysis ◽

Hypothesis Testing ◽

Multiple Regression Analysis ◽

Multiple Regression ◽

Analytical Method ◽

T Test ◽

Primary Data ◽

Tax Benefits ◽

Tax Payers ◽

The City

This study aims to determine the effect of taxpayer understanding and awareness of tax benefits to the restaurants taxpayer pays taxes . Sources of data used in this study is primary data derived from taxpayer restaurant in Tomohon. The analytical method used is multiple regression analysis. The results of the regression analysis resulted in the equation r Y = 8.000 + 0.136 X1 + 0.440 X2 . R2 value of 0.303 indicates the proportion of the taxpayer contributes understanding and awareness of tax benefits to the restaurants taxpayer pays tax at a restaurant in Tomohon 30.3 %. And korelsi coefficient ( r) of 0.550 . Hypothesis testing using t-test showed that no taxpayer understanding partial effect on consciousness taxpayer pays tax while the restaurant in Tomohon city restaurant tax benefits significantly influence the consciousness of the top tax payers in the city of Tomohon.

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