scholarly journals Dampak Profesionalisme, Integritas, Kompetensi, dan Independensi pada Kualitas Audit di Kantor Akuntan Publik Provinsi Bali

2021 ◽  
Vol 31 (2) ◽  
pp. 463
Author(s):  
Ni Luh Rosa Aprilianti ◽  
I Dewa Nyoman Badera
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Audit Quality ◽  
The Public ◽  
Analysis Technique ◽  
Public Accountants ◽  
Positive Effect ◽  
Public Accountant

The quality of audits produced by public accountants is indeed under the spotlight of the public after several scandals involving public accountants, both from outside and from within the country. This study aims to determine the effect of professionalism, integrity, competence, and independence on audit quality at the Bali Province Public Accountant Office. This research was conducted in KAP Bali Province which is registered with IAPI totaling 16 KAP. The sample used was 118 auditors, with a saturated sampling method. Collecting data by distributing questionnaires with respondents who returned numbered 73 people. The analysis technique used is multiple linear regression. Based on the results of the analysis, it was found that professionalism, integrity, and independence had a positive effect on audit quality in KAP Bali Province. Meanwhile competence has no effect on audit quality in KAP Bali Province. Keywords: Professionalism; Integrity; Competence; Independence; Audit Quality.

scholarly journals Dampak Pengalaman, Skeptisisme Profesional, dan Kompetensi pada Kemampuan Auditor dalam Mendeteksi Kecurangan

2021 ◽  
Vol 31 (2) ◽  
pp. 349
Author(s):  
Ni Kadek Lia Natalia ◽  
Made Yenni Latrini
Keyword(s):  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Financial Statements ◽  
Professional Skepticism ◽  
Analysis Technique ◽  
Illegal Acts ◽  
Positive Effect ◽  
Public Accountant

The auditor's ability to detect fraud is the auditor's ability to determine illegal acts that result in material misstatement in the financial statements which were done intentionally. In order for the auditor's ability to perform detection to increase, an experienced auditor, professional skepticism and competence is needed. The purpose of this study is to empirically prove the effect of experience, professional skepticism, and competence on the ability of auditors to detect fraud. This research was conducted at a Public Accountant Firm in Bali Province with a purposive sampling method of determining the sample. The number of samples analyzed in this study were 61 auditors. Data collection was carried out through interviews and questionnaires. The analysis technique used is multiple linear regression. Based on the analysis, it was found that experience, professional skepticism, and competence have a positive effect on the ability of auditors to detect fraud. Keywords: Experience; Professional Skepticism; Competence; Fraud Detection.

scholarly journals Pengaruh Pengalaman, Kompetensi, Independensi dan Fee Audit pada Kualitas Audit

2020 ◽  
Vol 30 (5) ◽  
pp. 1208
Author(s):  
I Putu Sisna Armawan ◽  
I Dewa Nyoman Wiratmaja
Keyword(s):  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Audit Quality ◽  
Audit Fees ◽  
Sampling Techniques ◽  
Collection Method ◽  
Analysis Technique ◽  
Positive Effect ◽  
Public Accountant

The research aims to obtain empirical evidence of the effect of experience, competence, independence, and audit fees on audit quality. This research was conducted at a Public Accountant Office in Bali registered in IAPI (Institut Akuntan Publik Indonesia) 2019. The method of determining the sample uses non-probability sampling techniques. The number of samples in this study were 48 auditors. The data collection method uses a questionnaire. The analysis technique used is multiple linear regression. The results showed that experience, competence, independence and audit fees had a positive effect on audit quality. Keywords: Experience; Competence; Independence; Audit Fees; Audit Quality.

Pengaruh Karakteristik Auditor terhadap Kualitas Audit

2019 ◽  
Vol 4 (1) ◽  
pp. 58-68
Author(s):  
Lintang Kurniawati ◽  
Nur Kholis ◽  
Hestin Mutmainah
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Research Method ◽  
Audit Quality ◽  
Purposive Sampling ◽  
The Public ◽  
Auditor Characteristics ◽  
Public Accountant

The purpose of this study is to examine the effect of auditor characteristics (competence, independence and accountability) on audit quality. Respondents from this study were auditors of the public accountant office in Surakarta consisting of 45 respondents, the research method used in this study was purposive sampling and tested using multiple linear regression. The results of this study indicate that competence and accountability influence audit quality, this shows that the more competent an auditor and auditor who has good accountability will affect the quality of the audited, while Independence does not affect audit quality.

scholarly journals PENGARUH AKUNTABILITAS, KOMPETENSI, PROFESIONALISME, INTEGRITAS, DAN OBJEKTIVITAS AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT DENGAN INDEPENDENSI SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA BEBERAPA KAP AFLIASI ASING DAN KAP NON AFLIASI ASING DI JAKARTA)

2017 ◽  
Vol 13 (3) ◽  
pp. 49
Author(s):  
Trismayarni Elen ◽  
Sekar Mayang Sari
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Empirical Evidence ◽  
Audit Quality ◽  
Public Accountants ◽  
Public Accountant

<p>This research was to obtain empirical evidence on the influence of Accountability,<br />Competence, Professionalism, Integrity, and Objectivity of Public Accountant to<br />the quality of audit with independence as Moderating Variable. The research was<br />conducted by distributing questionnaires at several affiliated and non-affiliated<br />registered public accountants located in Jakarta. Analysis modelused to test the<br />hypotheses was multiple linear regression, these analysis was based on valid<br />questionnaires from 117 respondents.<br />These researchoutcomes concluded that the accountability and integrity of partially<br />significant effect on the quality of audit, while the competence, professionalism,<br />and objectivity had no effect on audit quality partially. In addition, this research<br />proved that accountability moderated by theindependence significantly affected<br />the quality of the audit, while the competence, professionalism, integrity and<br />objectivity moderated byindependence had no significant effect on the quality of<br />the audit.<br />Keywords: Accountability, Competence, Professionalism, Integrity, Objectivity,<br />Independence and Audit Quality.</p>

scholarly journals Pengaruh Gaya Kepemimpinan dan Pemanfaatan Teknologi Informasi pada Kualitas Laporan Keuangan Desa

2020 ◽  
Vol 30 (7) ◽  
pp. 1658
Author(s):  
I Gede Teo Basudewa ◽  
I G. A. M. Asri Dwija Putri
Keyword(s):  
Information Technology ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Leadership Style ◽  
Sampling Method ◽  
Financial Reports ◽  
Analysis Technique ◽  
The City ◽  
Positive Effect

The purpose of this study was to determine the effect of leadership style and the use of information technology on the quality of village financial reports. This research was conducted in all villages in the city of Denpasar. The number of villages used is 27 villages and the number of sampels used is 180 people, with the purposive sampling method the respondents chosen must know the management of village funds. The analysis technique used is multiple linear regression. Based on the analysis revealed that the leadership style and the use of information technology have a positive effect on the quality of village financial reports. The use of information technology has a positive and significant effect on the quality of village financial reports. Keywords: Leadership Style; Utilization of Information Technology; Quality of Village Financial Reports.

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 Pengaruh Time Budged Pressure Dan Skeptisisme Profesional Auditor Terhadap Kualitas Audit

2019 ◽  
Vol 1 (4) ◽  
pp. 1933-1948
Author(s):  
Miranty Eka Oktavia ◽  
Herlina Helmy
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Audit Quality ◽  
Primary Data ◽  
Significant Negative Effect ◽  
Analysis Technique ◽  
West Sumatra ◽  
Negative Effect

The research aims to know the: Influence of time budged pressure and skepticism of auditors to audit quality. The population in this research were Inspectorate of West Sumatra Provinc. The sample is determined by total sampling method, that all apparaturs of Inspektorate of West Sumatera Province. The data used in this research is primary data. This research used quetionnaires instrument as much as 32 respondents. Data analysis technique used is multiple linear regression. The result showed that: (1) Time budged pressure has significant negative effect on audit quality, where the tcount  -2,268 < ttable  2,048407 at sig 0,031 < α 0,05, (2) skepticism didn’t significant effect on audit quality, the tcount 0,442 < ttable  2,048407 in sig 0,662 > α 0,05.         

scholarly journals PERAN AUDIT FEE, JASA NON AUDIT, LAMA HUBUNGAN AUDIT DAN UKURAN KAP TERHADAP INDEPENDENSI AUDITOR

2020 ◽  
Vol 2 (1) ◽  
pp. 41-52
Author(s):  
Gde Herry Sugiarto Asana ◽  
Komang Krishna Yogantara
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Sampling Method ◽  
Mental Attitude ◽  
The Public ◽  
Analysis Technique ◽  
Audit Fee ◽  
Public Accountant ◽  
Non Audit Services

Independence is a free mental attitude and is not controlled by other parties as well as the honesty of Auditors in consideration, formulating and expressing opinions. The purpose of this research is to obtain empirical evidence of the influence of Audit Fee, Non-audit services, old audit relations and size of public accountant office on the Independence of Auditors. The population of this research is the Auditor of the public Accountant office registered in the IAPI Directory in 2019. Data collection is performed using questionnaires. The number of samples in this study was 66 respondents using the purposive Sampling method with the criteria of auditors working at least 1 year. The data analysis technique used was multiple linear regression with the help of SPSS version 25.0 program. The results showed that (1) the Audit Fee significantly affects the independence of the Auditor, (2) Non-Audit services have no significant effect on the independence of the Auditor, (3) The length of the audit relationship has significant effect on the independence of the Auditor, (4) The size of the public Accountant Office has no significant effect on the independence of Auditors. (5) Audit Fee, Non-Audit services, length of audit relationship and size of public accountant office simultaneously have significant effect on the independence of Auditors. Thus, to enhance or maintain independence, auditors should avoid variables that can affect independence.

scholarly journals PENGARUH SKEPTISISME PROFESIONAL AUDITOR, KOMPETENSI, INDEPENDENSI DAN KOMPLEKSITAS AUDIT TERHADAP KUALITAS AUDIT

Equity ◽  
2019 ◽  
Vol 21 (2) ◽  
pp. 181
Author(s):  
Suci Nugrahaeni ◽  
Samin Samin ◽  
Anita Nopiyanti
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Audit Quality ◽  
Significance Level ◽  
Professional Skepticism ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Level Of Significance

This study was conducted with the aim to examine the influence of The Auditor’s Professional Skepticism, Competence, Independence and Complexity of The Audit on Audit Quality. The sample used in this study is 70 auditor by using purposive sampling method. The analysis technique that used in this study is multiple linear regression with significance level of 5%. The results of this study indicate that the value of Adjusted R Square is 0.547 or 54,7% which means that the ability ofindependent variables namely the Auditor’s Professional Skepticism, Competence, Independence and Complexity Audit in explaining the dependent variable that is Audit Quality is 54,7% and the rest 45,3%is explained by other variables outside of that variables used in this study. The results of this study also show that (1) The Auditor’s Professional Skepticism has significant effect on Audit Qualitybecause it has a significance value lower than the level of significance of 5% that is equal to 0,002 or 0,2% (2) Competence has significant effect on Audit Quality because it has a significance value lower than the level of significance of 5% that is equal to 0,024 or 2,4% (3) Independence has no significant effect on Audit Quality because it has a significance value greater than the level of significance of 5% that is equal to 0,610 or 61% (4) Complexity of The Audit has no significant effect on Audit Quality because it has a significance value greater than the level of significance of 5% that is equal to 0,341 or 34,1%.

scholarly journals Pengaruh Tingkat Hutang, Fee Audit, dan Konsentrasi Pasar Pada Persistensi Laba

2020 ◽  
Vol 30 (1) ◽  
pp. 179
Author(s):  
Made Edi Mahendra ◽  
I Made Sadha Suardikha
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Audit Fees ◽  
Market Concentration ◽  
Earnings Persistence ◽  
Analysis Technique ◽  
Positive Effect

This study aims to determine whether the level of debt, audit fees, and market concentration affect earnings persistence. This research was conducted on transportation companies listed on the Indonesian stock exchange from 2014 to 2017. The number of samples taken as many as 9 companies using non-probability sampling method with purposive sampling technique. The analysis technique used is multiple linear regression. Based on the results of the analysis found that the level of debt, audit fees, and market concentration has a positive effect on earnings persistence.Keywords: Debt Levels; Audit Fees; Market Concentration; Earnings Persistence.

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