PENGARUH PROFESIONALISME AUDITOR, KOMITMEN ORGANISASI DAN ETIKA PROFESI PADA KINERJA AUDITOR KANTOR AKUNTAN PUBLIK PROVINSI BALI

In the current era of globalization there are so many legal cases involving accounting manipulation. The auditor's profession has been a public spotlight in recent years. An auditor must have a high professionalism in carrying out his duties. Audit results from an auditor should be accountable to the parties concerned. The performance of the auditor is the result of the auditor's work in performing the assignment of examination of the financial statements of an entity with the aim of determining the reasonableness of the financial statements. The purpose of this study is to determine the influence of auditor professionalism, organizational commitment, and professional ethics on the performance of auditors public accounting firm in Bali Province. Sampling method used is purposive sampling method, while data collection method is done by using questioner. The population in this study are all auditors who work at Public Accounting Firm in Bali Province. Public Accounting Firm used is Public Accounting Firm which is registered in the Directory published by Indonesian Institute of Certified Public of 2017 which is located in Bali a number of 7 Public Accounting Firm. The total number of auditors from 7 offices is 65 auditors. The number of research samples used were 36 respondents. Data analysis technique used is multiple linear regression analysis technique. The results of this study indicate that auditor professionalism, organizational commitment, and professional ethics have a positive effect on auditor performance.

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Pengaruh Tekanan Anggaran Waktu, Tekanan Ketaatan, dan Pengalaman Auditor Terhadap Audit Judgment (Studi Pada Kantor Akuntan Publik Provinsi Daerah Istimewa Yogyakarta)

Ratio : Reviu Akuntansi Kontemporer Indonesia ◽

10.30595/ratio.v1i1.7972 ◽

2020 ◽

Vol 1 (1) ◽

Author(s):

Tiar Rizky Abdillah ◽

Edi Joko Setyadi ◽

Suryo Budi Santoso ◽

Rina Mudjiyanti

Keyword(s):

Sampling Method ◽

Time Budget ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Public Accounting ◽

Accounting Firm ◽

Audit Judgment ◽

Analysis Technique ◽

Time Budget Pressure ◽

Positive Effect

This study aims to examine the effect of time budget pressure, obedience pressure, and auditor experience on audit judgment to auditors in Public Accounting Firm of Yogyakarta as partially. The population are the auditors who works at Public Accounting Firm of Yogyakarta. Sampling method in this research using purposive sampling with criterion of senior auditor and junior auditor. Data analysis technique used is multiple linear regression analysis method with significant level (α) 0.05. The questionnaire used in this study was 35 out of 38 questionnaires. The results of this study indicate that the time budget pressure negatively affect on audit judgment,while the obedience pressure and auditor experience have a significant positive effect on audit judgment.

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Pengaruh Profesionalisme dan Etika Profesi Terhadap Pertimbangan Tingkat Materialitas Dalam laporan Keuangan

Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) ◽

10.28932/jafta.v3i2.3929 ◽

2021 ◽

Vol 3 (2) ◽

pp. 189-204

Author(s):

Heryani Siti Nudyah

Keyword(s):

Professional Ethics ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Primary Data ◽

Public Accounting ◽

Accounting Firms ◽

Central Java ◽

Public Accounting Firms

ABSTRACT This study aims to determine how the influence of professionalism and professional ethics on the consideration of the level of materiality in financial statements in public accounting firms, especially in the provinces of Yogyakarta and Central Java. This research is a survey research conducted on auditors who work in public accounting firms with a sampling technique by distributing questionnaires both in person and online. The number of questionnaires processed was 40 questionnaires, with details of 20 questionnaires from google form and 20 questionnaires from questionnaires. Data were analyzed using multiple linear regression analysis. The data used in this study used primary data obtained from the questionnaire method given directly to the auditors of public accounting firms in Yogyakarta and also Central Java, namely Surakarta and Semarang. The results of the study show that Professionalism and Professional Ethics affect the consideration of the level of materiality in the financial statements Keywords: professionalism, professional ethics, materiality level considerations

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PENGARUH RASIO KEUANGAN TERHADAP KINERJA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (SEKTOR CONSUMER GOODS INDUSTRY)

10.31227/osf.io/uysq8 ◽

2019 ◽

Author(s):

Rizka Hadya

Keyword(s):

Consumer Goods ◽

Sampling Method ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Analysis Technique ◽

Consumer Goods Industry ◽

Solvency Ratio

This research as a purpose to know what influence of liquidity ratio solvency ratio for profitability ratio.This research was conducted on the consumer goods industrycompanies in Indonesia Stock Exchange (IDX) . The data used are secondary data from company financial statements of consumer goods industry. The population in this study is a consumer goods industryand sample period 2013-2017 and used a total of 7 samples from 32 companies . The technique of taking the sample using purposive sampling method The data analysis technique used multiple linear regression analysis using Eviews. The results showed that the variable, Liquidity, Solvency has a positive and significant impact on profitability ( ROE)

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ANALISIS RASIO KEUANGAN TERHADAP KINERJA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (SEKTOR CONSUMER GOODS INDUSTRY PERIODE 2010-2014)

10.31227/osf.io/gw98h ◽

2019 ◽

Author(s):

Yelis Analisa

Keyword(s):

Consumer Goods ◽

Sampling Method ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Analysis Technique ◽

Consumer Goods Industry ◽

Solvency Ratio

This research as a purpose to know what influence of liquidity ratio solvency ratio for profitability ratio.This research was conducted on the consumer goods industrycompanies in Indonesia Stock Exchange ( IDX ) . The data used are secondary data from company financial statements of consumer goods industry. The population in this study is a consumer goods industryand sample period 2010-2014 and used a total of 7 samples from 32 companies. The technique of taking the sampleusing purposive sampling method . The data analysis technique used multiple linear regression analysis using Eviews. The results showed that the variable, Liquidity, Solvency has a positive and significant impact on profitability ( ROE)

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Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, Kompetensi dan Lingkungan Kerja pada Kinerja Auditor

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i07.p10 ◽

2020 ◽

Vol 30 (7) ◽

pp. 1738

Author(s):

Ni Luh Yuni Pratiwi ◽

I Ketut Suryanawa

Keyword(s):

Emotional Intelligence ◽

Work Environment ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Primary Data ◽

Public Accounting ◽

Accounting Firm ◽

The Public ◽

Analysis Technique

The purpose of this study is to obtain empirical evidence about the influence of intellectual intelligence, emotional intelligence, competence and work environment on auditor performance. This research was conducted at the Public Accounting Firm (KAP) in Bali. The population in this study are all auditors who work at KAP in Bali. The sample of this study was 55 respondents, carried out with saturated sampling technique. The data used are primary data with data collection methods namely questionnaires. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that intellectual intelligence, emotional intelligence, competence and work environment have a positive effect on auditor performance. The results of this study as input for the leadership of the Public Accounting Firm in seeking better performance, and for the auditor can be used as evaluation material to maintain and improve performance in conducting audits. Keywords: Intellectual Intelligence; Emotional Intelligence; Competence; Work environment; Auditor Performance.

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PENGARUH KEPEMIMPINAN TRANSFORMASIONAL, BUDAYA ORGANISASI, DAN MOTIVASI TERHADAP KOMITMEN ORGANISASIONAL PADA BPR DI KABUPATEN KLUNGKUNG

E-Jurnal Manajemen Universitas Udayana ◽

10.24843/ejmunud.2018.v07.i11.p19 ◽

2018 ◽

Vol 7 (11) ◽

pp. 6326

Author(s):

Ni Putu Devy Ermawati ◽

I Komang Ardana

Keyword(s):

Transformational Leadership ◽

Organizational Culture ◽

Organizational Commitment ◽

Human Resources ◽

Sampling Method ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Central Feature ◽

Analysis Technique ◽

Management Concept

The results showed that transformational leadership variables, organizational culture, and motivation simultaneously have a positive and significant effect on organizational commitment of employees. The purpose of this research is to know the influence of transformational leadership, organizational culture, and motivation to organizational commitment of employees. This research was conducted on five BPR's in Klungkung Regency. The number of samples in this study were 89 employees determined by probability sampling method. Data collection was done through interviews and questionnaires. Data analysis technique used is multiple linear regression analysis. Organizational commitment is a management concept that places human resources (HR) as a central feature of the organization. In order for employees to have high organizational commitment, an organization needs to pay attention to the factors that affect organizational commitment. Companies should pay attention to transformational leadership, organizational culture and motivation to increase organizational commitment.

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Kinerja Keuangan Ditinjau Dari Leverage, Likuiditas, Ukuran Perusahaan, Dewan Komisaris Independen, Dan Komite Audit

Jurnal Ilmiah Universitas Batanghari Jambi ◽

10.33087/jiubj.v21i1.1214 ◽

2021 ◽

Vol 21 (1) ◽

pp. 130

Author(s):

Masna Rina Fitriyati ◽

Kartika Hendra Titisari ◽

Yuli Chomsatu Samrotun

Keyword(s):

Regression Analysis ◽

Audit Committee ◽

Sampling Method ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Company Size ◽

Analysis Technique

This study aims to examine and analyze the effect of leverage, liquidity, company size, independent board of commissioners and audit committee on financial perfomance. The data used in this study are secondary data ini the form of financial statements. The population in this study is LQ-45 companies listed on the Indonesia Stock Exchange in 2017-2019. Samples were selected from the purposive sampling method and 27 samples were obtained based on several criteria. The analysis technique used in this study is multiple linear regression analysis. The analysis shows that leverage, liquidity, independent commissioner influence of the financial perfomance.While the company size and audit committee has no effect on the financial perfomance. Simultaneously leverage, liquidity,company size, independent commissioner and audit committee were able to explain the dependent variable that is the financial perfomance by 54.3% and the rest was influenced by other variables. This research can be used by companies to increase the financial perfomance of the company.

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Reputasi Kantor Akuntan Publik, Prediksi Kebangkrutan, Profitabilitas dan Audit Delay

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i08.p18 ◽

2021 ◽

Vol 31 (8) ◽

pp. 2116

Author(s):

Ni Luh Komang Winda Sindu Maharani ◽

I Ketut Sujana

Keyword(s):

Stock Exchange ◽

Participant Observation ◽

Linear Regression Analysis ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Bankruptcy Prediction ◽

Audit Process ◽

Public Accounting ◽

Accounting Firm ◽

Negative Effect

The lengthy audit process will affect the timeliness in the publication of financial statements to the public. The delay in publication will reduce the benefits of the company's financial statements, so knowledge is needed about the factors that affect audit delay. The purpose of this study was to determine the effect of public accounting firm reputation, bankruptcy prediction, and profitability on audit delay. This research was conducted in mining sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The research sample was selected using a purposive sampling method as many as 40 companies were studied over a 3 years period using annual financial statements. Data collection methods and data analysis techniques used are non-participant observation methods and multiple linear regression analysis. The results of this study indicate that the reputation of a public accounting firm has a negative effect on audit delay, bankruptcy prediction has a negative effect on audit delay, and profitability has a negative effect on audit delay. Keywords: Public Accounting Offices; Bankruptcy Prediction; Profitability; Audit Delay.

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Pengaruh Skeptisisme Profesional, Independensi, Dan Pengalaman Auditor Terhadap Kemampuan Auditor Mendeteksi Fraud

Liquidity ◽

10.32546/lq.v7i1.180 ◽

2018 ◽

Vol 7 (1) ◽

pp. 19-26

Author(s):

Tio Revi Suganda ◽

Sri Ambarwati ◽

Tri Astuti

Keyword(s):

Regression Analysis ◽

Sampling Method ◽

Linear Regression Analysis ◽

Fraud Detection ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Auditor Independence ◽

Professional Skepticism ◽

Analysis Technique ◽

Fraudulent Financial Statements

Auditing is a process that aims to give an opinion on the fairness of the financial statements. In addition to give an opinion on the fairness of the financial statements, the auditor is also responsible for reporting the findings of fraudulent financial statements, if any. This study aimed to examine the effect of professional skepticism, independency, and experience towards fraud detection. This study was conducted on Kantor Badan Pengawasan Keuangan dan Pembangunan (BPKP). The sample that used are 45 auditors. The sample in this research was determined by purpossive sampling method. Data were collected using questionaires. Data analysis technique used is multiple linear regression analysis. Based on the analysis found that professional skepticism has a positive and significant effect on fraud detection, auditor independence has a positive and significant effect on fraud detection, and the auditor’s experiences have a positive and significant effect on fraud detection.

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THE IMPACT OF JOB SATISFACTION AND EMPLOYEE ENGAGEMENT ON ORGANIZATIONAL COMMITMENT

Dinasti International Journal of Education Management And Social Science ◽

10.31933/dijemss.v2i1.597 ◽

2020 ◽

Vol 2 (1) ◽

pp. 55-66

Author(s):

Sutiyem Sutiyem ◽

Dessy Trismiyanti ◽

Muthia Roza Linda ◽

Riza Yonita ◽

Suheri Suheri

Keyword(s):

Job Satisfaction ◽

Organizational Commitment ◽

Employee Engagement ◽

Sampling Method ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Hypotheses Testing ◽

Analysis Technique ◽

The Impact

This study aimed to analyze the influence organization comitment, Job Satisfaction and Employee Engagement. The research was conducted by taking samples of banking employees who had worked for more than 2 years. Then, the sample of this study was 125 respondents. The sampling technique was carried out based on a non-probability sampling method with a purposive sampling technique. It is a method that is based on certain criteria met by respondents with the data analysis technique used for hypotheses testing was multiple linear regression analysis through the program of SPSS ver. 24. The results showed that Job satisfaction does not significantly influence the organizational commitment of banking employees in Padang. The results of this study showed that sig. value of job satisfaction on organizational commitment was 0.592 > 0.05 but Employee engagement has a positive and significant effect on the organizational commitment of banking employees in Padang. The results of this study revealed that sig. The value of employee engagement on organizational commitment was 0.000 < 0.05.

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