scholarly journals Pengaruh Time Budget Pressure, Komitmen Organisasi,Pemahaman Good Governance dan Kompleksitas Tugas Pada Kinerja Auditor

2019 ◽  
Vol 28 (2) ◽  
pp. 1059
Author(s):  
Ni Ketut Ari Susanti ◽  
I Ketut Sujana
Keyword(s):  
Organizational Commitment ◽  
Time Pressure ◽  
Good Governance ◽  
Task Complexity ◽  
Time Budget ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Time Budget Pressure ◽  
Positive Effect

This study aims to examine the effect of time budget pressure, organizational commitment, understanding of good governance and complexity of tasks on auditor performance. This research was conducted at the BPKP Representative of Bali Province. The number of samples taken was 55 respondents using the saturated sampling method. Data collection was carried out using a research questionnaire. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it was found that budget time pressure and task complexity negatively affected auditor performance. This shows that the higher the time budget pressure and the complexity of the task causes the auditor's performance to be lower. While organizational commitment and understanding of good governance have a positive effect on auditor performance. This shows that the higher organizational commitment and understanding of good governance lead to higher auditor performance.Keywords: Performance, time budget, commitment, good governance, complexity.

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

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.

scholarly journals Pengaruh Profesionalisme Dan Time Budget Pressure Pada Kinerja Auditor Dengan Motivasi Auditor Sebagai Variabel Pemoderasi

2019 ◽  
pp. 821
Author(s):  
Made Irna Wikanadi ◽  
Ketut Alit Suardana
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Time Budget ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Negative Effect ◽  
Time Budget Pressure ◽  
Positive Effect

This research was conducted at the BPKP Representative of Bali Province. The sample in this study were all auditors with a total auditor number of 74 people. The number of research samples used was 51 respondents, with a saturated sampling method. The data collection method used was using a questionnaire that was distributed directly to the auditors who worked in BPKP Representatives of Bali Province. The data analysis technique used is multiple linear regression analysis and Moderated Regression Analysis (MRA). Based on the results of multiple linear regression analysis found that professionalism has a positive effect on auditor performance and time budget pressure has a negative effect on auditor performance. Based on the regression moderation results that auditor motivation increases the influence of professionalism and time budget pressure on auditor performance. Keywords: professionalism, time budget pressure, auditor motivation, auditor performance

scholarly journals Pengetahuan Perpajakan, Sanksi Pajak Kesadaran Wajib Pajak dan Kepatuhan WPOP Sektor UMKM

2020 ◽  
Vol 31 (4) ◽  
Author(s):  
Ni Luh Gede Santhi Kartikasari ◽  
I Ketut Yadnyana
Keyword(s):  
Sampling Method ◽  
Time Budget ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Pressure Management ◽  
Dysfunctional Behavior ◽  
Analysis Technique ◽  
Time Budget Pressure ◽  
Positive Effect

The purpose of this study was to examine the effect of tax knowledge, tax sanctions, and awareness of taxpayers on MSME sector taxpayer compliance. A total of 98 individual taxpayers of the MSME sector were selected as respondents using the Slovin formula. The sampling method in this study is accidental sampling and the data analysis technique of this study uses multiple linear regression analysis. The results of this study indicate that tax knowledge, tax sanctions and awareness of taxpayers have a positive effect on tax compliance of SMEs. Keywords: Time Budget Pressure; Pressure Management; Locus of Control; Dysfunctional Behavior; Auditor Performance.

scholarly journals Analisis Tentang Pengaruh Budaya Kerja, Komitmen Organisasi, Dan Standar Prosedur Operasional Terhadap Produktivitas Kerja Karyawan (Studi Kasus di PT Kimia Farma Apotek Tbk (Persero) Wilayah Bandung Timur)

2019 ◽  
Vol 1 (2) ◽  
pp. 95-106
Author(s):  
Kosasih
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Organizational Commitment ◽  
Research Method ◽  
Linear Regression Analysis ◽  
Work Productivity ◽  
Multiple Linear Regression Analysis ◽  
Work Culture ◽  
Analysis Technique ◽  
Positive Effect

The purpose of this research is to obtain empirical evidence through data analysis of the influence of work culture, organizational commitment, and strandar operational procedures on employee work productivity at PT Kimia Farma Apotek Tbk (Persero) East Bandung Region. The research method used in this research is descriptive and verifikatif method with quantitative approach and using multiple linear regression analysis. Technique of collecting data that is used is by observation at 6 pharmacy chemical pharmacy of East Bandung area through questionnaires completed by interview. the esult of this study indicate that both partially and simultaneously between work culture, organizational commitment and standart operational process have a positive effect on employee work productivity. It means that the more work culture organizational commitment, and ordinary operational procedures, will make the work productivity of employees more and more tense. As well as the most dominant most affecting work productivity is comitment organization, meaning with high organizational commitment, automatically employees will work hard for the company, proud of the company and have good emission ties the company.

scholarly journals Determinan Audit Judgment Auditor Di Masa Pandemi Covid-19

2021 ◽  
Vol 11 (2) ◽  
pp. 264-272
Author(s):  
Agustiawan Agustiawan ◽  
Rama Gita Suci ◽  
Rahmatul Fauziah
Keyword(s):  
Time Budget ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Public Accounting ◽  
Accounting Firms ◽  
Audit Judgment ◽  
Pressure Time ◽  
Analysis Technique ◽  
New Public ◽  
Time Budget Pressure

The purpose of this study was to partially examine the effect of compliance pressure, time budget pressure, and auditor experience on audit assessments during the Covid-19 Pandemic. Sampling in this study using non-probability sampling with saturated samples. Respondents in this week's study were auditors of new public accounting firms. This research method is a quantitative method. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that compliance pressure, time budget pressure, and auditor experience each have an effect on audit assessments during the Covid-19 pandemic.

scholarly journals Partisipasi Penganggaran, Asimetri Informasi, Budaya Organisasi, Komitmen Organisasi dan Senjangan Anggaran

2020 ◽  
Vol 30 (12) ◽  
pp. 3010
Author(s):  
I Dewa Gde Nanda Narotama ◽  
I Ketut Sujana
Keyword(s):  
Organizational Culture ◽  
Organizational Commitment ◽  
Information Asymmetry ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Budgetary Slack ◽  
Analysis Technique ◽  
Negative Effect ◽  
Budgetary Participation ◽  
Positive Effect

The purpose of this study is to empirically examine the effect of budgetary participation, information asymmetry, organizational culture and organizational commitment on budgetary slack. This research was conducted in all OPDs in Tabanan Regency. The number of OPDs used was 40 OPDs and the number of sample used by 120 peoples. The data analysis technique used is multiple linear regression analysis. The results of this analysis indicate that budgetary participation and information asymmetry have a positive effect on budgetary slack while organizational culture and organizational commitment have a negative effect on budgetary slack. This shows that the higher budgetary participation and information asymmetry results in higher budgetary slack, while higher organizational culture and organizational commitment results in lower budgetary slack rates. Keywords: Budgeting Participation; Information Asymmetry; Organizational Culture; Organizational Commitment; Budgetary Slack. 

scholarly journals PENGARUH KOMPENSASI DAN KESELAMATAN KESEHATAN KERJA TERHADAP KOMITMEN ORGANISASIONAL TENAGA KERJA DINAS LINGKUNGAN HIDUP TABANAN

2020 ◽  
Vol 9 (4) ◽  
pp. 1297
Author(s):  
Dewa Ayu Diah Kumala Dewi ◽  
Putu Saroyini Piartrini
Keyword(s):  
Organizational Commitment ◽  
Human Resources ◽  
Random Sampling ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Work Safety ◽  
Safety And Health ◽  
Analysis Technique ◽  
Positive Effect

A good Human Resources (HR) will help settle the tasks of the organization, besides loyalty is also very important to build commitment in an organization. The purpose of this study was to determine the effect of compensation, work safety and health on organizational commitment. This research was conducted at the Dinas Lingkungan Hidup Kabupaten Tabanan. The number of samples used was 159 workers, with a random sampling method. Data collected using questionnaire and direct interview. The analysis technique used in this study is multiple linear regression analysis. In this study, it was found that compensation and work safety and health had a positive effect on the organizational commitment. Organizations are expected to pay more attention to how to provide compensation by adjusting applicable laws and improving the work safety and health. Keywords: Compensation, work safety and health, Organizational Commitment

scholarly journals Faktor-Faktor yang Mempengaruhi Auditor dalam Menilai Kualitas Audit Pada Kantor Akuntan Publik Di Kota Palembang

MBIA ◽  
2020 ◽  
Vol 19 (1) ◽  
pp. 38-48
Author(s):  
Poppy Indriani ◽  
Rolia Wahasusmiah
Keyword(s):  
Professional Ethics ◽  
Audit Quality ◽  
Task Complexity ◽  
Time Budget ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Purposive Sampling ◽  
Professional Care ◽  
Time Budget Pressure ◽  
Public Accountant

This study was conducted to obtain empirical evidence regarding the factors that influence auditors in assessing audit quality at the Public Accountant Office in Palembang. The respondents of this study were all staff auditors (senior auditors and junior auditors) at 8 Public Accountant Offices in Palembang that were registered with the Ministry of Finance of the Republic of Indonesia with 43 auditors. The sample selection method in this study was determined by the purposive sampling method. The analysis technique used is multiple linear regression analysis. The independent variables in this study are independence, competence, auditor experience, accountability, professional ethics, time budget pressure, task complexity and due professional care. The dependent variable in this study is audit quality. the results of this study indicate that the variables of independence, competence, accountability, and professional ethics have a positive effect on audit quality, then the auditor experience and due professional care variables indicate that there is no effect on audit quality, whereas for time budget pressure and task complexity variables negatively affect quality an audit   Abstrak Penelitian ini dilakukan untuk memperoleh bukti empiris mengenai faktor-faktor yang mempengaruhi auditor dalam menilai kualitas audit pada Kantor Akuntan Publik di Palembang. Responden penelitian ini adalah seluruh staf auditor (auditor senior dan auditor junior) pada 8 Kantor Akuntan Publik di Kota Palembang yang terdaftar di Kementerian Keuangan Republik Indonesia dengan jumlah auditor sebanyak 43 orang. Metode pemilihan sampel pada penelitian ini ditentukan dengan metode purposive sampling. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Variabel-variabel independen pada penelitian ini adalah independensi, kompetensi, pengalaman auditor, akuntabilitas, etika profesi, time budget pressure, kompleksitas tugas dan due professional care. Variabel dependen pada penelitian ini adalah kualitas audit. hasil penelitian ini menunjukkan bahwa variabel independensi, kompetensi, akuntabilitas, dan etika profesi berpengaruh positif terhadap kualitas audit, selanjutnya pada variabel pengalaman auditor dan due professional care menunjukkan bahwa tidak berpengaruh terhadap kualitas audit, sedangkan untuk variabel time budget pressure dan kompleksitas tugas berpengaruh negatif terhadap kualitas audit. Kata kunci:  Independensi, Kompetensi, Pengalaman Auditor, Akuntabilitas, Etika Profesi, Fee Audit, Time Budget Pressure, Kompleksitas Tugas, Due Professional Care, Kualitas Audit.

scholarly journals TIME BUDGET PRESSURE, KOMPLEKSITAS AUDIT DAN KUALITAS AUDIT

2020 ◽  
Vol 17 (2) ◽  
pp. 65
Author(s):  
Ismail Badollahi ◽  
Andi Arman ◽  
Abd Salam ◽  
Linda Arisanti Razak
Keyword(s):  
Sampling Method ◽  
Audit Quality ◽  
Time Pressure ◽  
Time Budget ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Purposive Sampling ◽  
Negative Effect ◽  
Time Budget Pressure

ABSTRACT  The purpose of this study is to examine the effect of time budget pressure and audit complexity on audit quality. The population and sample of this study used all auditors KAP in Makassar City. Determination of the sample was selected by purposive sampling method with the criteria of respondents not limited by the position of auditors in KAP (partners, managers, seniors and auditor staff) so that all auditors who work in KAP can be respondents. Hypothesis testing uses multiple linear regression analysis. The analysis shows that time budget pressure has a negative effect on audit quality. However, audit complexity does not affect audit quality. This illustrates that if the auditor has time pressure in carrying out his work will have an impact on the decline in audit quality, but the complexity of the auditor's work if it does not have time pressure in carrying out the audit does not have an impact on the decline in audit quality. Keywords                   : Audit Complexity; Audit Quality; Time Budget Pressure ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh time budget pressure dan kompleksitas audit terhadap kualitas audit. Populasi dalam penelitian ini adalah semua auditor di Kantor Akuntan Publik di Kota Makassar. Sampel dipilih dengan metode purposive sampling dengan kriteria responden tidak dibatasi oleh posisi auditor dalam KAP (mitra, manajer, senior dan staf auditor) sehingga semua auditor yang bekerja di KAP dapat dimasukkan sebagai responden. Hipotesis diuji dengan teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil analisis menunjukkan bahwa time budget pressure berpengaruh negative terhadap kualiatas audit. Namun, kompleksitas audit tidak berpengaruh terhadap kualitas audit. Hal ini menggambarkan bahwa jika auditor mempunyai tekanan waktu dalam melaksanakan pekerjaannya akan berdampak terhadap penurunan kualitas audit, akan tetapi kompleksnya pekerjaan auditor jika tidak mempunyai tekanan waktu dalam melaksanakan audit tidak berdampak terhadap penurunan kualitas audit. Kata Kunci : Time Budget Pressure; Kompleksitas Audit; Kualitas Audit

scholarly journals Pengaruh Komitmen Dan Kompetensi Terhadap Kinerja Karyawan Pada Karyawan PT. BPR Duta Bali

2020 ◽  
Vol 2 (1) ◽  
pp. 89-98
Author(s):  
Bagus Nyoman Kusuma Putra ◽  
I Wayan Gede Antok Setiawan Jodi ◽  
I Ketut Merta
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Organizational Commitment ◽  
Linear Regression ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Analysis Method ◽  
Positive Effect

Organizational commitment is a level or awareness of a person to recognize the extent of an organization and is bound to its goals so as to accelerate the organization to achieve its objectives. Competence is knowledge, skills, and abilities that are mastered by someone who has become a part of him, so he can do cognitive, affective, and psychomotor behaviors as well as possible. Employee performance is the result of work in quality and quantity achieved by someone in carrying out their functions in accordance with the responsibilities given to him.The purpose of this study is to determine the effect of commitment and competence on employee performance at PT. BPR Duta Bali. The sampling technique used is a saturated sampling technique. The sample in this study was 40 employees. The data analysis method used is multiple linear regression analysis with the SPSS program. The results of the study state that the commitment variable has a positive effect on employee performance. Competency variables do not affect employee performance. Commitment and competency variables simultaneously have a positive and significant effect on employee performance

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