scholarly journals Pengaruh Pengalaman Kerja, Kompetensi dan Integritas Auditor Terhadap Kualitas Hasil Audit

2020 ◽  
Vol 30 (9) ◽  
pp. 2403
Author(s):  
Made Cahyadi Wiranata Kusuma ◽  
I Gst Ayu Eka Damayanthi
Keyword(s):  
Work Experience ◽  
Audit Quality ◽  
Sampling Technique ◽  
Financial Statements ◽  
Negative Influence ◽  
Positive Influence ◽  
Economic Community ◽  
Going Public ◽  
Asean Economic Community

The Asean Economic Community (MEA) is one of the triggers of economic development in Indonesia. Many companies in Indonesia are going public. So it is necessary for financial statements that are honest, reasonable and do not mislead the wearer. One of the policies that can be taken is by auditing the financial statements by the auditor. This study aims to determine the effect of work experience, competence, and auditor integrity on the audit quality. The object of the research is the quality of the audit results in KAP in Bali. The sampling technique was purposive sampling, namely the technique of determining samples with certain considerations. The sample was 65 auditors with 42 statements. Based on the results of the analysis, Work Experience has a negative influence on the Audit Quality, Competence has a positive influence on the Audit Quality, and auditor Integrity has a positive influence on the Audit Quality. Keywords: Work Experience; Competence; and Auditor Integrity.

scholarly journals Pengaruh Ukuran Perusahaan, Kualitas Audit Dan Profitabilitas Terhadap Kecepatan Waktu Dalam Penyampaian Laporan Keuangan

2018 ◽  
Vol 14 (1) ◽  
pp. 26-33
Author(s):  
Fitri Dwi Jayanti
Keyword(s):  
Logistic Regression ◽  
Audit Quality ◽  
Sampling Technique ◽  
Financial Statements ◽  
Company Size ◽  
Manufacturing Companies ◽  
Variable Size ◽  
Big Four ◽  
Public Accountant

This research aimed to examine the influence of the which consists company size, audit quality and profitability on the speed submission of financial statements in the manufacturing companies listed on the Indonesia Stock Excange (IDX) in 2013 to 2015. Purposive sampling technique is used to obtain the sample size by 66 manufacturing or 198 data in three years. To analyze hyphotesis this research used logistic regression with SPSS version 21.The result of this study showed that audit quality variabels measured by Public Accountant Office big four and non big four received or influenced the speed submission of financial statements while the variable size of the company and profitability hypothesis rejected or variable does not affect the speed submission of financial statements. Keywords: Company Size, Quality of KAP, Profitability, the speed submission of financial statements

scholarly journals KOMPETENSI DAN PERSPEKTIF FEMININ DALAM AUDIT

2020 ◽  
Vol 11 (1) ◽  
Author(s):  
Yosevin - Karnawati
Keyword(s):  
Work Experience ◽  
Audit Quality ◽  
Knowledge Work ◽  
Financial Statements ◽  
Technical Training ◽  
Accounting System ◽  
Quality Of Work ◽  
Gender Factor ◽  
Data Collections

Audit quality is all posibilities (auditor) where the auditor when auditing the financial statements can find what is happening in the client’s accounting system and report it in audited financial statements. The audit must be carried out by one or more people who have sufficient expertise and technical training. The gender factor is an individual characteristic that is brought for within a person that is brought along and self perception is related to the way in which information is collected and prepared, thus affecting the quality of the resulting audit. This study tries to analyze competence and associate gender with audit quality.The subject in this study were auditors who worked at Kantor Akuntan Publik (KAP) in West Jakarta. Data collections uses purposive sampling with the criteria of auditors who have worked at least one years in KAP. The design of this study is causality or causation, using multiple linier regression analysis tools.The result showed that audit knowledge has a positive affect on audit quality but feminine personality negatively affects audit quality. While work experience and masculine personality has no effect to audit quality. This research to produces audit quality that is produced from audit knowledge while audit knowledge will increase accountability so that it will improve the quality of work results. On the other hand aggressive, emotional and illogical attitudes possessed by feminine personalities would otherwise lose audit quality. Keywords: audit knowledge, work experience, gender, feminine, masculine, audit quality

scholarly journals Good Corporate Governance, Leverage, Ukuran Perusahaan Dan Tax Avoidance

2018 ◽  
Vol 1 (2) ◽  
pp. 1
Author(s):  
Briska Kushariadi ◽  
Rosyid Nur Putra
Keyword(s):  
Corporate Governance ◽  
Firm Size ◽  
Audit Quality ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Sampling Technique ◽  
Negative Influence ◽  
Positive Influence ◽  
Stock Index ◽  
Good Corporate Governance

 Tax avoidance is effort to minimize the tax burden are still in the realm of tax law.The purpose of this study was to determine the influence of good corporate governance, leverage, and firm size against tax avoidance. Indicator of corporate governance that are used to test are proportion of independent commissioners and audit quality. In this study, tax avoidance is measured using the effective tax rate (ETR). The number of samples analyzed 120 samples of companies listed on Indonesia Sharia Stock Index (ISSI) 2012-2016. Sample determination using purposive sampling technique. The data used in this research is a secondary data. Data were analyzed using panel regresion analysis with eviews 9. Result of analysis showed the proportion of independent commissioners and audit quality has no effect on tax avoidance. Leverage has positive influence on tax avoidance. While, firm size has negative influence on tax avoidance. Keywords: tax avoidance, proportion of independent commissioners, audit quality, leverage, firm size

scholarly journals The Influence of Auditor Ethics and Reward to the Relationship of Competence, Independence, Accountability and Work Experience with the Quality of Audit of the Inspectorate Officials in Regional Financial Supervision

2020 ◽  
Vol 3 (3) ◽  
pp. 254-272
Author(s):  
Darwanis Darwanis ◽  
Bella Azzahra Suhendra Putri
Keyword(s):  
Work Experience ◽  
Design Methodology ◽  
Audit Quality ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Financial Supervision ◽  
Moderating Variables ◽  
Relationship Of ◽  
The Relationship

Objective – This study aims to examine the effect of competence, independence, accountability, and work experience on the audit quality of the Inspectorate Apparatus in regional financial supervision with auditor ethics and reward as moderating variables. Design/methodology – This study used a sample of all inspectorate auditors in Aceh, Indonesia. The sampling technique used was simple random sampling, which resulted in a sample of 80 auditors from a population of 407 auditors. Hypotheses were tested using Moderated Regression Analysis (MRA). Results – The findings prove that competence, independence, accountability, and work experience affect audit quality. Auditor ethics can moderate competence, independence, and accountability for audit quality, but auditor ethics cannot moderate work experience on audit quality. Meanwhile, the reward can moderate competence, independence, accountability, and work experience on audit quality.

scholarly journals PENGARUH KUALITAS LAPORAN KEUANGAN DAN DEBT MATURITY TERHADAP EFISIENSI INVESTASI DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI: STUDI PADA PERBANKAN GO PUBLIC DI INDONESIA

2021 ◽  
Vol 11 (1) ◽  
pp. 28-42
Author(s):  
Muhammad Dedat Dingkorici Akasumbawa ◽  
Slamet Haryono
Keyword(s):  
Corporate Governance ◽  
Data Model ◽  
Financial Statements ◽  
Positive Influence ◽  
Debt Maturity ◽  
Investment Efficiency ◽  
Going Public ◽  
Good Corporate Governance ◽  
Positive Effect

The purpose of this study is to test whether variable quality of financial statements, debt maturity and good corporate governance as moderating the quality of financial statements affect investment efficiency. This study used a panel data model with 40 banking samples going public in Indonesia in 2015-2019. The results showed that the quality of financial statements has a significant positive effect on investment efficiency. Debt maturity shows a positive influence on investment efficiency. However, good corporate governance has no effect in moderating the quality of financial statements with investment efficiency.

PERUBAHAN MINDSET MENGAJAR DALAM MENYIAPKAN PENDIDIK YANG PROFESIONAL DALAM PERSAINGAN DI ERA MEA

KEBERLANJUTAN ◽  
2018 ◽  
Vol 3 (2) ◽  
pp. 897
Author(s):  
ROMENAH ROMENAH
Keyword(s):  
Economic Community ◽  
National Education ◽  
Professional Educators ◽  
Free Competition ◽  
National Education System ◽  
Asean Countries ◽  
Asean Economic Community ◽  
The Times ◽  
Agent Of Change

AbstractThe National Education System has grown so rapidly over time. A variety of efforts have been made to build every prosperous, dignified Indonesian human being, so that the quality of Indonesian thinking is progressing. The ASEAN Economic Community which has been launched since 2015 has resulted in free competition, both in trade, employment, and there is free competition for educators in ASEAN countries. Besides that, Indonesian education is faced with challenges and developments in the times, where the culture between ASEAN countries has no limits, this is the challenge faced when implementing the Asean Economic Comunity (ASEAN Economic Community) MEA. Indonesia as a country in the ASEAN region must prepare domestic educators to have professionalism and character so that they can compete with the AEC. Educators must be aware of the essence of the existence of their profession, continue to struggle to make changes in order to realize professionalism with noble character. Efforts made in preparing professional educators to face the challenges of the AEC must touch the most fundamental aspects of changing their competencies, namely the mindset. A student must be more advanced and innovative in developing his learning so that he can change the mindset of students to do agent of change. Through this mindset educators will become professional and characterized so that they can compete and compete in the MEA era. Keywords: MEA, Changes in Mindset, Professional Educators

Audit Quality of Chinese ADR Engagements

2016 ◽  
Vol 31 (2) ◽  
pp. 25-43 ◽  
Author(s):  
Aloke (Al) Ghosh ◽  
Elisabeth Peltier ◽  
Cunyu Xing
Keyword(s):  
Audit Quality ◽  
Emerging Market ◽  
Financial Statements ◽  
Foreign Firms ◽  
American Depositary Receipts ◽  
Reverse Mergers ◽  
Chinese Companies ◽  
Big 4 ◽  
Depositary Receipts

SYNOPSIS The controversy over Chinese reverse mergers has led to concerns about the audit quality of all U.S.-listed Chinese companies. Because a sizeable number of foreign firms cross-list their shares as American Depositary Receipts (ADRs) issued by U.S. depositary banks (as opposed to direct listings), we study how auditors have managed their audits of Chinese ADRs. Our motivation for examining Chinese ADRs is based on the findings that cross-listing via the ADR process is beneficial for U.S. shareholders. We find that relative to ADRs from countries other than China, and relative to directly listed Chinese companies, Chinese ADRs are more likely to be associated with a Big 4 auditor and are less likely to restate prior-period financial statements. We also find that Chinese ADRs pay significantly higher fees than other emerging market ADRs and Chinese direct-listings. Collectively, these results suggest high audit quality for Chinese ADRs, which is in sharp contrast to the Chinese direct-listing results. Using Tobin's Q as a measure of market value, we find that the stock market rewards Chinese ADRs, indicating that investors incorporate the benefits of higher audit quality when evaluating Chinese ADRs.

scholarly journals An Examination of the Effects of Change in Committee Chair on Audit Quality

2017 ◽  
Vol 6 (4) ◽  
pp. 52
Author(s):  
Izhar Haq ◽  
Teresa Lang ◽  
Hongkang Xu
Keyword(s):  
Audit Committee ◽  
Audit Quality ◽  
Financial Statements ◽  
Discretionary Accruals ◽  
Committee Chair ◽  
The Absolute ◽  
Predicted Values ◽  
The Relationship ◽  
A Company

This study uses GMI Ratings directorship data from 2008 to 2013 along with the associated financial data to examine the relationship between audit committee chair change with the absolute discretionary accruals in the financial statements of the reporting companies.  Our results suggest that audit committee chair change is positively associated with the absolute discretionary accruals.  Specifically, absolute discretionary accruals are significantly higher when there is a change in the audit committee chair.  These results are consistent with prior research that deviations from the predicted values of accruals is an indicator of “poor” audit quality.  An additional finding of this paper is that a person younger than 60 is more likely to be a new audit committee chair when there is a change and therefore will have less experience and contacts than the outgoing chair. An important implication of these results is that audit committee chair change can have a significant impact on the quality of the financial statements of a company as well as on the audit quality.

scholarly journals Pengaruh Promosi dan Website Quality Terhadap Impulse Buying Pada E-Commerce Lazada di Kota Padang

Jurnal Ecogen ◽  
2019 ◽  
Vol 2 (3) ◽  
pp. 463
Author(s):  
Aan Satria ◽  
Okki Trinanda
Keyword(s):  
Sampling Method ◽  
Sampling Technique ◽  
Positive Influence ◽  
Primary Data ◽  
Impulse Buying ◽  
Great Opportunity ◽  
Website Quality ◽  
Analysis Technique ◽  
The Impact

The e-commerce business has now developed rapidly, the impact of development is that the number of prosuct varies and easily earned. The ease of such information will result in consumers will be more consumptive infulfilling their needs, even they tend to make impuse buying. As one of the emerest e-commerece in Indonesia, Lazada should be able to see this as a great opportunity in as effort to increase the company’s sales and sustainability. One effort in increasing impulse buying is of external factors ranging from the promotion and quality of websites that are launched on e-commerce bussines. This study aims to know and prove how much influence promotion and website quality to impulse buying e-commerce Lazada in Padang City. The samples were taken using Cochran formula with 100 respondents. This sampling technique is based on nonprobability sampling method. The type of data used in this study is primary data. Data analysis technique used multiple regression analysis technique using SPSS version 20. The results of this study indicate that: (1) Promotion has positive influence and significant effect toward impulse buying e-commerce Lazada in Padang city (0,014 < 0,05). (2) Website Quality has positive influence and significant effect toward impulse buying e-commerce Lazada in Padang city (0,046 < 0,05)Keyword: promotion, website quality, impulse buying.

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.

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