scholarly journals Pengaruh Independensi, Pengalaman Kerja, Komitmen Organisasi, dan Motivasi Auditor Pada Kualitas Audit

2019 ◽  
pp. 2211
Author(s):  
Ida Bagus Angga Mardika ◽  
I Wayan Suartana
Keyword(s):  
Local Government ◽  
Work Experience ◽  
Sampling Method ◽  
Audit Quality ◽  
Likert Scale ◽  
Organization Commitment ◽  
Sample Method ◽  
Functional Position

The aims of the current study are to determine the effect of independence, work experience, organization commitment, and auditor’s motivation towards audit quality of the auditor in Inspectorate of Bali Province. The population of this study were all functional position auditor and all officials of local government affairs in Inspectorate of Bali Province and the sampling method was using saturated or census sample method. The numbers of samples used were 41 respondents. The data were collected by questionnaire measured by likert scale. The result of the current study shows that independence, work experience, organization commitment, and auditor’s motivation have a positive and significant impact towards audit quality in Inspectorate of Bali Province. Keyword: Independence, work experience, organization commitment, auditor’s motivation, audit quality.

scholarly journals Pengaruh Pengalaman Kerja, Independensi, Obyektifitas, Integritas, dan Kompetensi terhadap Kualitas Audit pada BPKP Kantor Perwakilan Wilayah Jawa Timur

2021 ◽  
Vol 1 (2) ◽  
pp. 172-182
Author(s):  
Dhea Arie Thalia ◽  
Sumadi
Keyword(s):  
Public Sector ◽  
Work Experience ◽  
Quantitative Methods ◽  
Audit Quality ◽  
Research Data ◽  
Representative Office ◽  
And Training ◽  
Functional Position

This study aims to examine the effect of work experience, independence, objectivity, integrity, and competence on the quality of audits produced by public sector auditors at BPKP East Java Regional Representative Office. This study uses quantitative methods with research instruments using questionnaires. The population of this study are public sector auditors who become Civil Servants (PNS) at BPKP East Java Regional Representative Office. Determination of the sample with the criteria that the auditor has attended the Auditor Functional Position Education and Training (JFA). Analysis of research data using multiple linear regression. The results showed that the independence, integrity, competence of public sector auditors had no effect on audit quality. While the variables of Work Experience, Objectivity affect the quality of audits produced by public sector auditors at BPKP East Java Regional Representative Office.

scholarly journals Pengalaman Kerja, Independensi, Integritas, Kompetensi dan Kualitas Audit di Kantor Inspektorat Provinsi Bali

2021 ◽  
Vol 31 (12) ◽  
pp. 2964
Author(s):  
Nyoman Diantha Anggriawan ◽  
I Made Sukartha
Keyword(s):  
Linear Regression ◽  
Data Collection ◽  
Agency Theory ◽  
Work Experience ◽  
Sampling Method ◽  
Audit Quality ◽  
Survey Method ◽  
Analysis Technique ◽  
Positive Effect

This study aims to determine the effect of work experience, independence, integrity, and competence on audit quality at the Bali Provincial Inspectorate Office. The theory used in this research is agency theory. This research was conducted at the Bali Provincial Inspectorate Office. The number of samples taken as many as 32 auditors, with the saturated sampling method. Data was collected through a survey method with data collection techniques using a questionnaire. The analysis technique used is multiple linear regression. Based on the results of the analysis, it was found that work experience, independence, integrity, and competence have a positive effect on audit quality at the Bali Provincial Inspectorate Office. The more work experience an auditor has, the higher the attitude of independence, integrity, and competence possessed, the better the quality of the audit produced. Keywords : Work Experience; Independence; Integrity; Competence; Audit Quality.

scholarly journals The Influence of Accountability, Work Experience and Professionalism on The Quality of The Quality of The Work of Auditors

2020 ◽  
Vol 4 (3) ◽  
pp. 449-459
Author(s):  
Sihol Marito Simorangkir ◽  
Jonathan Dubery Bukit ◽  
Keumala Hayati
Keyword(s):  
Work Experience ◽  
Sampling Method ◽  
Financial Statements ◽  
The North ◽  
Sample Technique ◽  
Saturated Sample ◽  
High Level ◽  
North Sumatra ◽  
Regression Tests

The study was conducted aimed at examining the effect of accountability, work experience, and professionalism on the quality of auditor performance. auditors are required to have a high level of accountability because the auditor will present financial statements that must be accountable by himself. In addition to having a high accountability the auditor should also have good work experience so that the auditor can convey a logical and logical understanding of the errors contained in the financial statements. And auditors also require high professionalism so that auditors can carry out professional and good tasks. The object of research is the auditor who is working at the North Sumatra BPKP Office. The data is 70 respondents. The sampling method is the saturated sample technique. Analyze the data using validity, reliability and linear regression tests. And the results of the study prove that accountability has an influence on the quality of the work of the auditor, while work experience and professionalism do not have an influence on the quality of the work of the audiores.

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

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.

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 THE EFFECT OF INDEPENDENCE, OBJECTIVITY, KNOWLEDGE, WORK EXPERINECE, INTEGRITY , ON AUDIT QUALITY (Study On West Java Provincial Inspectorate In 2018)

2019 ◽  
Vol 9 (2) ◽  
pp. 141-160
Author(s):  
Yohana Ariska Sihombing ◽  
Dedik Nur Triyanto
Keyword(s):  
Work Experience ◽  
Audit Quality ◽  
Sampling Methods ◽  
Knowledge Work ◽  
Test Results ◽  
West Java ◽  
Independent Variable ◽  
Spss Software ◽  
Positive Effect

Audit quality is audit conducted in accordance with the standard so that it is able to recognized and report in case of violations committed clients. The purpose of this study is to analyse the things that relate to the quality of the audit. This research intends to influence independent variable information simultaneously and is partial. In this research, which became the independent variables namely independence, objectivity, knowledge, work experience, and integrity while the dependent varaibel i.e. the quality of audits.The population in this research is the auditor of internal Inspectorate West Java province year 2018 by the number of respondents as many as 31 people and sampling techniques in the study of saturated samples is random sampling. Methods of analysis in this research is descriptive statistics analysis and multiple regression analysis using SPSS software 23.Based on the test results, the value of R square on this research is of 54.8%, it means that independent varibel influenced dependent variabel 54,8%. While the rest amounted to 45.2% influenced by other factors. Simultaneously varaibel the independence, objectivity, knowledge, work experience, and the integrity of the influential significantly to the quality of the audit. Partially variable positive effect significantly to certify the quality of audits. Partially variable objectivity, knowledge, work experience, and do not affect the integrity of the quality audit. Key Words : Independence, Objectivity, Knowledge, Work Experience, Integrity, Audit Quality 

scholarly journals Integritas, Objektivitas, Profesionalime Auditor dan Kualitas Audit di Kantor Akuntan Publik Jakarta Selatan

2015 ◽  
Vol 2 (01) ◽  
pp. 65-77
Author(s):  
Pria Andono Susilo ◽  
Tri Widyastuti
Keyword(s):  
Sampling Method ◽  
Audit Quality ◽  
Jel Classification ◽  
Survey Method ◽  
Accounting System ◽  
Significant Positive Effect ◽  
Regression Methods ◽  
Research Hypothesis ◽  
Positive Effect

A B S T R A C T Audit quality is the possibility of finding and reported a violation of the client’s accounting system. This study aims to examine the influence influence the integrity, objectivity and professionalism of auditors on audit quality. The study used survey method in January to March 2014. Research sampling method based on convenience in the election samplel by destination. Respondents many as 82 people. The data analyzed using regression methods. The results indicate variable integrity, objectivity and professionalism of auditors affect simultaneously and can be used to predict the quality of audit results. From the research hypothesis can result in that variable integrity of auditors have a significant positive effect on audit quality. Professionalism variable also has a significant positive effect on audit quality but objectivity variable has no significant effect on audit quality. A B S T R A K Kualitas audit adalah kemungkinan menemukan dan melaporkan pelanggaran sistem akuntansi klien. Penelitian ini bertujuan untuk menguji pengaruh mempengaruhi integritas, objektivitas dan profesionalisme auditor terhadap kualitas audit. Penelitian ini menggunakan metode survei di Januari - Maret 2014. Metode penelitian sampling berdasarkan kenyamanan dalam pemilihan samplel oleh tujuan. Responden sebanyak 82 orang. Data dianalisis dengan menggunakan metode regresi. Hasil penelitian menunjukkan integritas variabel, objektivitas dan profesionalisme auditor berpengaruh secara simultan dan dapat digunakan untuk memprediksi kualitas hasil audit. Dari hipotesis penelitian dapat menghasilkan bahwa integritas variabel auditor memiliki efek positif yang signifikan terhadap kualitas audit. Variabel Profesionalisme juga memiliki efek positif yang signifikan terhadap kualitas audit, tetapi variabel objektivitas tidak berpengaruh signifikan terhadap kualitas audit. JEL Classification: M42, H83

scholarly journals Pengaruh Pengelolaan Barang Milik Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Kepulauan Talaud

2017 ◽  
Vol 8 (1) ◽  
Author(s):  
Yulpi Poae ◽  
Ventje Ilat ◽  
Jessy Warongan
Keyword(s):  
Local Government ◽  
Quantitative Research ◽  
Sampling Method ◽  
Financial Statements ◽  
Coefficient Of Determination ◽  
Research Model ◽  
Purposive Sampling ◽  
Government Planning ◽  
And Control

Abstract. This study is intended to analyze the influence of Regional-Owned Asset (BMD) management towards the quality of the financial statements of Talaud Local Government. The variables used in this study are planning, assessment, administration, and BMD surveillance and control. 158 respondents were taken by using purposive sampling method. This is a quantitative research with multiple regression analysis. The results show that the assessment, administration, surveillance and control of BMD partially significantly influence the quality of the financial statements of local government, while the planning has negative and insignificant influence to the quality of the financial statements of local government. The results also indicate that the planning, assessment, administration, surveillance and control of BMD simultaneously, positively and significantly influence the quality of the financial statements of Talaud Local Government. The value of the coefficient of determination shows that planning, assessment, administration, and surveillance and control of BMD influence simultaneously to the quality of financial statements of local government at 36.5%, the balance 63.5% is influenced by other factors outside the research model. Keywords: Quality of Financial Statements of Talaud Local Government, Planning, Assessment, Administration, BMD Surveillance and Control. Abstrak. Penelitian ini bertujuan untuk menganalisis pengaruh pengelolaan Barang Milik Daerah (BMD) terhadap kualitas laporan keuangan Pemerintah Daerah Kabupaten Kepulauan Talaud. Variabel-variabel yang digunakan adalah perencanaan, penilaian, penatausahaan, serta pengawasan dan pengendalian BMD. Dengan menggunakan metode purposive sampling, jumlah sampel penelitian yang diambil sebanyak 158 responden. Jenis penelitian ini adalah kuantitatif dengan menggunakan metode analisis regresi berganda. Hasil penelitian menunjukkan bahwa secara parsial penilaian, penatausahaan, pengawasan dan pengendalian BMD memiliki pengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah daerah, sedangkan perencanaan BMD memiliki pengaruh negatif dan tidak signifikan terhadap kualitas laporan keuangan pemerintah daerah. Hasil pengujian secara simultan menunjukkan bahwa perencanaan, penilaian, penatausahaan, pengawasan dan pengendalian BMD berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah daerah. Nilai dari koefisien determinasi menunjukkan bahwa perencanaan, penilaian, penatausahaan, pengawasan dan pengendalian BMD bersama-sama berkontribusi terhadap kualitas laporan keuangan pemerintah daerah yaitu sebesar 36,5%, sisanya 63,5 % dipengaruhi oleh faktor lain diluar model penelitian. Kata Kunci: Kualitas LKPD, Perencanaan, Penilaian, Penatausahaan, Pengawasan dan Pengendalian BMD

scholarly journals Analisis Kualitas Audit Syariah Perusahaan JII Tahun 2014-2019

Akuntabilitas ◽  
2021 ◽  
Vol 14 (2) ◽  
pp. 243-254
Author(s):  
Titin Agustin Nengsih ◽  
Muhamad Subhan ◽  
Juliana Juliana
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Sampling Method ◽  
Audit Quality ◽  
Financial Statements ◽  
Coefficient Of Determination ◽  
Education Experience ◽  
Provision Of Services ◽  
Rules And Principles

The quality of sharia audit is the provision of services performed by auditors to disclose financial statements that are free from material misstatement either caused by fraud committed by the company manager or the independence of auditors who audit the financial statements based on Islamic rules and principles. The purpose of this study is to analysis of the quality of sharia audit based on education, experience, and independence of auditors on the companies listed in the Jakarta Islamic Index. The population in this study is all companies registered in the Jakarta Islamic Index in 2014 - 2019 with sampling method is according to the specified criteria so the number of samples is 53 companies. The results of Logistic Regression Analysis show that the coefficient of determination obtained as 0.574, it means that 57.4% of the quality of sharia audit quality is influenced by education, experience, and independence of auditors. Furthermore, the auditor’s education and auditor’s experience have no effect on the quality of sharia audit. While the independence of auditors significantly affects the quality of sharia audits.How to Cite:Nengsih, T. A., Subhan, M., & Juliana. (2021). Analisis Kualitas Audit Syariah Perusahaan JII Tahun 2014-2019. Akuntabilitas: Jurnal Ilmu Akuntansi, 14(2), 243-254.

scholarly journals KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DI INDONESIA : LITERATURE REVIEW

2021 ◽  
Vol 12 (2) ◽  
pp. 157-171
Author(s):  
Farah Faadillah Herindraningrum ◽  
Indrawati Yuhertiana
Keyword(s):  
Local Government ◽  
Literature Review ◽  
Financial Reporting ◽  
Local Governments ◽  
Quantitative Research ◽  
Audit Quality ◽  
Accounting System ◽  
Financial Reports ◽  
Factors Affecting

This literature review aims to map research on the quality of local government financial reports in Indonesia and to see how the role of accountability and transparency factors in the quality of local government reports in Indonesia. This research method uses SLR (Systematic Literature Review). Analysis of data by mapping 28 selected journals from 2015 to 2020 in the Google Scholar database. The results of this research show factors affecting the quality of the Indonesian government's financial reports, namely: human resource competence, Information Technology, Accountability, Transportation, Audit Quality, Accounting System, Accounting Procedure, Accounting Standards, and Internal Management with quantitative research type, Qualitative, literature review, and mix method. The most frequently investigated factor is the competence of human resources as much as 15 times the type of research that is widely used is quantitative research as much as 20. This research also shows that the accountability and transparency of financial reporting have a significant effect on the quality of financial reporting of local governments in Indonesia.

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