scholarly journals Peran Moral Reasoning dan Skeptisisme Profesional Memoderasi Role Stress Terhadap Perilaku Disfungsional Internal Auditor

2018 ◽  
pp. 143
Author(s):  
Christina Ayu Maha Dewi ◽  
Anak Agung Ngurah Bagus Dwirandra
Keyword(s):  
Moral Reasoning ◽  
Role Stress ◽  
Financial Statement ◽  
Internal Auditor ◽  
Professional Skepticism ◽  
Dysfunctional Behavior ◽  
Saturated Sample ◽  
Sample Method ◽  
Moderating Role

Dysfunctional behavior of the auditor should be avoided to produce quality audit findings based on the fairness of a financial statement. The purpose of this study is to analyze the role of moral reasoning and professional skepticism moderating role stress on dysfunctional behavior of auditors. This research was conducted in all branch offices of PT Bank BRI Bali-Nusra Area as many as 29 offices by making the auditor as many as 107 people as sample with saturated sample method in test through regression analysis moderation technique (MRA). Based on the results of the analysis, role stress variables have a role in increasing dysfunctional behavior of auditors. Moral reasoning has a role in increasing dysfunctional behavior of auditors. Professional skepticism has a role in increasing dysfunctional behavior of auditors. Moral reasoning and Professional skepticism can strengthen the influence of role stress in increasing dysfunctional behavior of auditors. Keywords: role stress, moral reasoning, professional skepticism, auditor dysfunctional behavior  

scholarly journals Pengaruh Role Stress Terhadap Perilaku Burnout Auditor Yang Dimoderasi Oleh Emotional Quetient KAP Provinsi Bali

2020 ◽  
Vol 30 (2) ◽  
pp. 334
Author(s):  
Luh Putu Devita Rahayu ◽  
Luh Sari Widhiyani
Keyword(s):  
Data Collection ◽  
Role Stress ◽  
Positive Influence ◽  
Moderation Analysis ◽  
Emotional Quotient ◽  
Analysis Technique ◽  
Saturated Sample ◽  
Sample Method

The purpose of this study was to prove the influence of the role on auditor burnout and the influence of the role on auditor burnout which was moderated by emotional quetient (Case Study in KAP in Bali Province). This research was conducted at nine Bali Provincial Public Accountants Offices in 2018 with a total of 70 auditors as a sample with a saturated sample method. Data collection was done by interviews, as many as 11 were not used because they were not returned and 59 respondents who fulfilled the next criteria were treated with the analysis regression moderation analysis technique (MRA). Based on the results of the analysis, stress roles have a positive influence on auditor burnout behavior. Emotional quotient does not moderate or influence the positive influence of the role of stress on the influence of auditor burnout. Keywords: Role Stress; Emotional Quetient; Burnout Behavior.

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 SELF-EFFICACY, ORGANIZATIONAL COMMITMENT, AND EMPLOYEE PERFORMANCE – FROM PUBLIC OFFICE

CACTUS ◽  
2021 ◽  
Author(s):  
Siti Maria ◽  
Digra Lestari ◽  
Eny Rochaida ◽  
Dio Caisar Darma ◽  
Heni Rahayu Rahmawati
Keyword(s):  
Organizational Commitment ◽  
Self Efficacy ◽  
Structural Equation ◽  
Employee Performance ◽  
Partial Least Square ◽  
Least Square ◽  
East Kalimantan ◽  
Saturated Sample ◽  
Sample Method

Employee performance is important because it is the foundation and direction of every organization. In this paper, we attempt to investigate the effect of self-efficacy on organizational commitment and employee performance, then the effect of organizational commitment on employee performance. The objectivity of the study refers to 100 informant units obtained through a survey of employees in the Tourism and Culture Office of East Kalimantan Province, Indonesia. The sampling approach uses a saturated sample method with Structural Equation Medelling-Partial Least Square (SEM-PLS). These findings indicate that self-efficacy has a significant effect on organizational commitment and employee performance. Similar to the previous results, organizational commitment has a significant effect on employee performance. With these findings, it can contribute to the role of a leader who must have optimal leadership characteristics, so that self-efficacy, organizational commitment, and employee performance continue to be optimal as expected.

scholarly journals Peran Karakteristik Personal Auditor Memoderasi Pengaruh Time Budget Presure Terhadap Perilaku Disfungsional Auditor

2019 ◽  
Vol 29 (2) ◽  
pp. 869
Author(s):  
I Nyoman Wirada Sanjaya ◽  
I Dewa Gede Dharma Suputra
Keyword(s):  
Time Budget ◽  
Personal Characteristics ◽  
Positive Influence ◽  
The Public ◽  
Dysfunctional Behavior ◽  
Analysis Technique ◽  
Saturated Sample ◽  
Sample Method ◽  
Time Budget Pressure ◽  
Public Accountant

The purpose of this study is to analyze the role of the characteristics of personal auditors to moderate the effect of budget time on dysfunctional auditors at the Public Accountant Office in the Province of Bali. This research was conducted in nine offices which were still active until 2018 and 70 auditors as samples through the saturated sample method. Data collection was done by distributing questionnaires with 70 respondents that met criteria of testing through the Moderating Regression Analysis (MRA) analysis technique. Based on the results of the analysis, the time budget pressure has a positive influence on the dysfunctional behavior of auditors at the Public Accountant Office in the Province of Bali. The characteristics of personal auditors are able to moderate or strengthen the positive influence of time budget pressure on the dysfunctional behavior of auditors at the Public Accountant Office in the Province of Bali. Keywords : Auditor's Personal Characteristics; Time Budget Presure; Auditor Dysfunctional Behavior.

Xerox, Inc.

2011 ◽  
Vol 26 (1) ◽  
pp. 219-240 ◽  
Author(s):  
Edward Seipp ◽  
Sean Kinsella ◽  
Deborah L. Lindberg
Keyword(s):  
Financial Reporting ◽  
Real Life ◽  
Financial Statement ◽  
Audit Risk ◽  
Professional Skepticism ◽  
Audit Failure ◽  
Financial Reporting Standards ◽  
Illegal Acts ◽  
Administrative Proceedings

ABSTRACT: This audit case examines an interesting real-life instance of financial statement manipulation by a client (Xerox, Inc.) and the related audit failure by the audit firm (KPMG). The facts of this case are drawn from several SEC Accounting Enforcement and Administrative Proceedings Releases. Learning objectives specific to this case include an increased awareness of the importance of reserves, including when their use is appropriate or inappropriate; better understanding of the role of a concurring partner; improved perception of when departures from GAAP are improper; a heightened awareness of the importance of professional skepticism; the identification of audit risk factors; exposure to International Financial Reporting Standards (IFRS); and identification of illegal acts by a client’s management.

scholarly journals The effect of quality control system on audit quality

2020 ◽  
Vol 9 (4) ◽  
pp. 419-425
Author(s):  
Khansa Shahibah ◽  
Bambang Hariadi ◽  
Zaki Baridwan
Keyword(s):  
Quality Control ◽  
Control System ◽  
Audit Quality ◽  
Quality Control System ◽  
Public Accounting ◽  
Big Ten ◽  
Accounting Firms ◽  
Professional Skepticism ◽  
Moderating Role

The objective of this research id to assess the effect of Quality Control System elements. i.e. relevant ethical terms and independency, on audit quality and to identify the moderating role of professional skepticism on the effect of quality control system on audit quality. The population of this research auditor working in Indonesian Big Ten public accounting firms, from which 252 auditors were selected as the sample. Using PLS-based SEM in SmartPLS, this study finds that relevant ethical terms and independency affect audit quality and that professional skepticism moderates the effect of independence on audit quality, but it does not moderate the effect of relevant ethical terms on audit quality.

scholarly journals The The Effect of Expert Management, Professional Skepticism And Professional Ethics On Auditors Detecting Ability With Emotional Intelligence As Modeling Variables

2019 ◽  
Vol 3 (1) ◽  
pp. 49
Author(s):  
Murtiadi Awaluddin ◽  
Nirgahayu Nirgahayu ◽  
Rulyanti Susi Wardhani ◽  
Andi Sylvana
Keyword(s):  
Emotional Intelligence ◽  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Professional Ethics ◽  
Analysis Data ◽  
Absolute Difference ◽  
Professional Skepticism ◽  
Saturated Sample ◽  
Sample Method ◽  
Multiple Analysis

  This study aims to examine the effect of management experts, professional skepticism and professional ethics on the auditor's ability to detect fraud with intelligence emotional as a moderating variable. This research was conducted at the Makassar City Inspectorate. This research is an explanatory study with a quantitative approach. The study used a saturated sample method with a sample of 25 people. Analysis data in this research using multiple regression analysis with absolute difference value. The results of multiple analysis show that management experts, professional skepticism and professional ethics have a positive and significant effect on the auditor's ability to detect fraud. The result of the analysis show that emotional intelligence is able to moderate expert management and professional skepticism towards the auditor's ability to detect fraud, while emotional intelligence does not moderate professional ethics on the auditor's ability to detect fraud.

scholarly journals PENGARUH KEPUASAN KERJA TERHADAP TURNOVER INTENTION YANG DIMEDIASI OLEH KOMITMEN ORGANISASIONAL KARYAWAN KONTRAK

2019 ◽  
Vol 8 (6) ◽  
pp. 3700
Author(s):  
Jimmy Susilo ◽  
I Gusti Bagus Honor Satrya
Keyword(s):  
Job Satisfaction ◽  
Organizational Commitment ◽  
Turnover Intention ◽  
Mediating Role ◽  
Employee Job Satisfaction ◽  
Contract Employees ◽  
Employee Turnover Intention ◽  
Saturated Sample ◽  
Sample Method

The purpose of this study was to determine the mediating role of organizational commitment variables on variable job satisfaction and turnover intention of contract employees at PT. Kharisma Duta Anggada. The population of this study was 187 people, with sampling using a saturated sample method. Methods of collecting data through questionnaires and interviews. Data obtained from the results of questionnaires were analyzed using path analysis and sobel test. The test results of getting job satisfaction have a positive and significant effect on organizational commitment, job satisfaction has a negative and significant effect on turnover intention, organizational commitment has a negative and significant effect on turnover intention, and job satisfaction has a negative and significant effect on turnover intention through mediating organizational commitment. The results of this study are expected to benefit employees of PT. Kharisma Duta Anggada and company leader. The company is expected to increase employee job satisfaction in order to increase employee commitment to the company so that the employee turnover intention level will be lower. Keywords : job satisfaction, organizational commitment, turnover intention

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