Moral Reasoning dan Skeptisisme Profesional Memoderasi Pengaruh Independensi Terhadap Kualitas Audit

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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Kualitas Audit: Ditinjau dari Fee Audit, Risiko Audit dan Skeptisme Profesional Auditor sebagai Variabel Moderating

Ekuitas Jurnal Pendidikan Ekonomi ◽

10.23887/ekuitas.v8i1.22474 ◽

2020 ◽

Vol 8 (1) ◽

pp. 9

Author(s):

Muslim Muslim ◽

Syamsuri Rahim ◽

Muhammad Faisal AR Pelu ◽

Alma Pratiwi

Keyword(s):

Regression Analysis ◽

Audit Quality ◽

Audit Fees ◽

Public Accounting ◽

Audit Risk ◽

Accounting Firms ◽

Professional Skepticism ◽

Audit Fee ◽

The Relationship ◽

Positive Effect

The purpose of this study was to determine the effect of audit fees and audit risk on audit quality with auditor professional skepticism as a moderating variable. This research was conducted at 8 public accounting firms in Makassar city with 40 respondents. The analytical method used is multiple regression analysis (Moderated Regression Analysis) which is used to measure the strength of the relationship between two or more variables. The results of this study found that the audit fee variable had a negative and not significant effect on audit quality. These results illustrate that the higher the audit fee received by the auditor, the audit quality will decrease. While audit risk is not a significant positive effect on audit quality. The results of this study illustrate that the higher the audit risk, the audit quality will decrease. The auditor's professional skepticism as a moderating variable is not able to strengthen the effect of audit fees on audit quality. Furthermore, auditor professional skepticism as a moderating variable is also unable to strengthen the effect of audit risk on audit quality

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Efek Moral Reasoning Terhadap Niat Auditor Internal Untuk Melakukan Whistleblowing

Agregat Jurnal Ekonomi dan Bisnis ◽

10.22236/agregat_vol2/is2pp388-398 ◽

2018 ◽

Vol 2 (2) ◽

pp. 388

Author(s):

Meita Larasati

Keyword(s):

Regression Analysis ◽

Moral Reasoning ◽

Work Experience ◽

Sampling Technique ◽

Survey Method ◽

State University ◽

Internal Auditor ◽

Internal Auditors ◽

One Year ◽

Positive Effect

The purpose of this study is to investigate the effect of moral reasoning on the intention of internal auditors to conduct whistleblowing. The respondents in this study using purposive sampling technique. The researchers choose a sample based on individuals who have work experience as internal auditors for one year and at least 21 years old. This study used a survey method using a questionnaire. The questionnaire was distributed to 70 internal auditors who worked on State University located in Yogyakarta. However, only 56 questionnaires can be used in this study. All questionnaire were analyzed using regression analysis. This study provides empirical evidence that moral reasoning has a positive effect on the intention of internal auditor behavior to blow the whistle.

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PROFESSIONAL ATTRIBUTES OF INTERNAL AUDITORS IN RIAU

Jurnal Benefita ◽

10.22216/benefita.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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Determinan Kualitas Audit

Journal of Research and Applications Accounting and Management ◽

10.18382/jraam.v1i2.23 ◽

2015 ◽

Vol 1 (2) ◽

pp. 138

Author(s):

Iis Nurindah Sari ◽

Cipto Wardoyo ◽

Nujmatul Laily

Keyword(s):

Data Collection ◽

Professional Ethics ◽

Audit Quality ◽

Public Accounting ◽

Professional Skepticism ◽

Accounting Firm ◽

Dysfunctional Behavior ◽

Data Collection Technique ◽

Positive Effect

This study aims to examine the effect of independence, professional skepticism, dysfunctional behavior, and auditor professional ethics to audit quality. The samples used in this study were 76 auditors from six Public Accounting Firm in Malang. The data collection technique was using questionnaires and was analyzed based on multiple linier regre-ssion analysis. The result shows that partially, the independence, profe-ssional skepticism, and auditors professional ethics has significant and positive effect on audit quality. Meanwhile, the auditor dysfunctional behavior has no significant effect on audit quality.

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Moderating Role of Electronic Word of Mouth (eWOM) in the Influence of Perceived Value on Repurchase Intention

Indonesian Journal of Business Analytics ◽

10.54259/ijba.v1i1.36 ◽

2021 ◽

Vol 1 (1) ◽

pp. 71-90

Author(s):

Aldrich Alfatera Unpapar

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Data Collection ◽

Word Of Mouth ◽

Perceived Value ◽

Predictor Variables ◽

Repurchase Intention ◽

Positive Effect ◽

Moderating Role

The purpose of this research is to determine whether word of mouth which has developed into electronic (eWOM) in the digitalization era can strengthen or weaken the influence of the perceived value received by customers from previous purchases to repurchase or not. This study uses a quantitative approach, whereas the method of data collection was purposive sampling and has determined as many as 116 samples. The population in this research are followers of Shopee Indonesia in Instagram, with the various characteristics that have been determined by researchers to be taken as a sample for this research. The method of data analysis using equations from Cohen et al. (1975) in the journal of Sharma et al. (1981). The regression analysis is based on the researcher's comprehension of the negligibility correlation between moderation and predictor variables. Based on the results, Perceived Value has a significant and positive effect on Repurchase Intention, and the regression model analysis was found that the inclusion of the moderation variable, strengthened the influence of Perceived Value on Repurchase Intention by 61,5% from the previous results (55,8%).

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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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Analisis Persepsi Kegunaan, Kemudahan dan Kerumitan Terhadap Data Pemicu di Approweb Pada Kantor Pelayanan Pajak Pratama

Journal of Accounting and Finance (JAF) ◽

10.52103/jaf.v1i1.85 ◽

2020 ◽

Vol 1 (1) ◽

pp. 56-69

Author(s):

Recky Suhartanto Lawata ◽

Fadliah Nasaruddin ◽

Ratna Sari

Keyword(s):

Regression Analysis ◽

Data Collection ◽

Technology Acceptance ◽

Technology Acceptance Model ◽

Perceived Usefulness ◽

Primary Data ◽

The West ◽

Negative Effect ◽

Acceptance Model ◽

Positive Effect

Penelitian bertujuan untuk menganalisis pengaruh persepsi kegunaan, kemudahan dan kerumitan Technology Acceptance Model (TAM) terhadap data pemicu di approweb, pada Kantor Pelayanan Pajak Pratama Makassar Barat. Penelitian ini menggunakan data primer melalui survei kepada 36 orang responden dari account representative di Kantor Pelayanan Pajak Pratama Makassar Barat. Teknik pengumpulan data melalui kuesioner data dianalisis dengan menggunakan aplikasi SPSS. Pengujian hipotesis menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa kebermanfaatan berpengaruh positif dan signifikan sedangkan kemudahan berpengaruh positif tidak signifikan dan kerumitan berpengaruh negatif signifikan terhadap data pemicu di aplikasi approweb. Hasil penelitian ini membuktikan teori TAM dari persepsi kebermanfaatan data pemicu di aplikasi approweb bermanfaat bagi account representative. The study aims to analyze the effect of perceived usefulness, ease and complexity of the Technology Acceptance Model (TAM) on trigger data in the Approweb, at the West Makassar Pratama Tax Office. This study uses primary data through a survey of 36 respondents from account representatives at the West Makassar Pratama Tax Office. Data collection techniques through data questionnaires were analyzed using the SPSS application. Hypothesis testing uses multiple regression analysis. The results of this study indicate that usefulness has a positive and significant effect while ease of positive effect is not significant and complexity has a significant negative effect on trigger data in approweb applications. The results of this study prove the TAM theory from the perceived usefulness of trigger data in the approweb application is beneficial for account representatives.

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The effect of auditors’ competence and moral reasoning towards audit quality with audit time budget as moderating

International Journal of Research in Business and Social Science (2147-4478) ◽

10.20525/ijrbs.v10i6.1339 ◽

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.

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Pengaruh Penerapan E-Filling, Sosialisasi Perpajakan, Kinerja Account Representative, dan Sanksi Pajak terhadap Tingkat Kepatuhan WPOP

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v28.i01.p19 ◽

2019 ◽

pp. 491

Author(s):

Lyana Oka Kusumayanthi ◽

Herkulanus Bambang Suprasto

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Linear Regression ◽

Data Collection ◽

Multiple Linear Regression ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Questionnaire Data ◽

Analysis Technique ◽

Positive Effect

This study aims to examine the effect of the application of e-filling, tax socialization, account representative performance and taxation penalty on individual taxpayer compliance at KPP Pratama Gianyar. This research was conducted at KPP Pratama Gianyar. The samples used were 100 respondents to the method of determining the sample was purposive sampling. The data collection techniques questionnaire. data analysis technique used is multiple linear regression analysis. Based on the results of the study showed that the application of e-filling, account representative performance and taxation penalty had a positive effect on WPOP compliance at KPP Pratama Gianyar, while tax socialization did not affect the WPOP at KPP Pratama Gianyar. Keywords: E-filing, tax socialization, account representative performance, taxation penalty, and individual taxpayer compliance.

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