scholarly journals Peran Mediasi Skeptisme Auditor pada Pengaruh Kompleksitas Tugas dan Pengalaman Auditor terhadap Audit Judgement

2021 ◽  
Vol 31 (4) ◽  
Author(s):  
Novalita Budi Kiswati ◽  
Erina Sudaryati
Keyword(s):  
Task Complexity ◽  
Sampling Technique ◽  
Research Data ◽  
Mediating Role ◽  
Audit Judgment ◽  
Analysis Technique ◽  
Positive Effect ◽  
Public Accountant

This study aims to analyze the mediating role of auditor skepticism on the effect of task complexity and experience on audit judgment at KAP in Surabaya. This research is a quantitative study using a questionnaire as the research data instrument. The population of this study were auditors from Public Accountant Office Surabaya who were listed in IAPI in 2020. The sampling technique used was purposive sampling, so that the sample size was 45 active auditors in Public Accountant Office Surabaya.The data analysis technique used was path analysis and sobel test. The results showed that the complexity of the task and experience had a positive effect on audit judgment through the auditor’s skepticism. These results explain that auditors who increasingly show higher skepticism will be able to support the improvement of the quality of the audit judgment made even though the complexity of the audit task is getting heavier. On the other hand, auditors who are experienced or inexperienced in conducting audits will show better quality audit judgment when able to show more frequent skepticism. Keywords: Task Complexity; Experience, Skepticism; Audit Judgment.

scholarly journals Gender Sebagai Pemoderasi Pengaruh Orientasi Tujuan dan Self-Efficacy pada Audit Judgment

2021 ◽  
Vol 31 (10) ◽  
pp. 2429
Author(s):  
I Gusti Agung Rama Sidhimantra ◽  
Ida Bagus Putra Astika
Keyword(s):  
Goal Orientation ◽  
Self Efficacy ◽  
Sampling Technique ◽  
Survey Method ◽  
Audit Judgment ◽  
Analysis Technique ◽  
Independent Variable ◽  
The Relationship ◽  
Positive Effect ◽  
Public Accountant

The results of the study of goal orientation and self-efficacy on audit judgment found inconsistencies that are suspected because there are other factors that influence the relationship between the independent variable and the dependent variable. The gender variable as a moderating variable is expected to explain the inconsistency. This study aims to test gender to moderate the effect of goal orientation and self-efficacy on audit judgment. The population of this study were all auditors who worked at public accountant office in the Bali region who were registered in Indonesian Institute of Public Accountant 2020 as many as 110 people. The method of determining the sample is non-probability sampling method with purposive sampling technique, while the method of data collection uses survey method with questionnaire technique. The analysis technique used is moderated regression analysis. The results showed that goal orientation and self-efficacy had a positive effect on audit judgment. Gender strengthens the effect of goal orientation on audit judgment while Gender weakens the effect of self-efficacy on audit judgment. Keywords: Goal Orientation; Self-Efficacy; Gender; Audit Judgment.

scholarly journals PENGARUH LOCUS OF CONTROL, TEKANAN KETAATAN DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGMENT

2017 ◽  
Vol 9 (2) ◽  
pp. 23
Author(s):  
Dessy Indah Sari ◽  
Endang Ruhiyat
Keyword(s):  
Locus Of Control ◽  
Task Complexity ◽  
Sampling Technique ◽  
Purposive Sampling ◽  
Significant Negative Effect ◽  
Audit Judgment ◽  
Negative Effect ◽  
Positive Effect ◽  
And Task ◽  
Public Accountant

Abstract. This research was aimed to obtain empirical evidents on effects of locus of control, obedience pressure, and taks complexity on audit judgment. The population of this research is auditors who worked on Public Accountant Offices in Tangerang which listed on Directory IAPI on October 2016. The sampling was conducted by purposive sampling technique and the sample used in this research was 52 respondent. Collecting data was conducted by questionnaire instrument. The method of analysis was used to test the hypothesis is multiple linear regression. The result of research showed that locus of control has a significant positive effect on audit judgment; obedience pressure has a significant negative effect on audit judgment; and task complexity has a significant negative effect on audit judgment.Abstrak. Penelitian ini bertujuan untuk memperoleh bukti secara empiris pengaruh locus of control, tekanan ketaatan, dan kompleksitas tugas terhadap audit judgment. Populasi penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik diwilayah Tangerang yang terdaftar di directory IAPI per Oktober 2016. Pengambilan sampel menggunakan teknik purposive sampling, dan sampel yang digunakan berjumlah 52 responden. Pengumpulan data dilakukan dengan menggunakan instrumen kuesioner. Metode analisis yang digunakan untuk menguji hipotesis adalah regresi linier berganda. Hasil penelitian ini menunjukan bahwa locus of control berpengaruh signifikan positif terhadap audit judgment; tekanan ketaatan berpengaruh signifikan negatif terhadap audit judgment; dan kompleksitas tugas berpengaruh signifikan negatif terhadap audit judgment

Peranan Ketua Pengurus dan Manajer Dalam Penyusunan dan Penerapan Laporan Keuangan Berbasis SAK ETAP Pada Koperasi di Kota Palembang

2019 ◽  
Vol 14 (2) ◽  
pp. 119
Author(s):  
Riza Syahputera ◽  
Martha Rianty
Keyword(s):  
Data Analysis ◽  
Sampling Technique ◽  
Financial Statements ◽  
Significant Positive Effect ◽  
Analysis Technique ◽  
Regression Test ◽  
Using Data ◽  
The City ◽  
Positive Effect

AbstractThis study aims to determine the effect of the role of the Chairperson and Cooperative Manager in the preparation and application of Financial Statements based on SAK ETAP in cooperatives in the city of Palembang. This research is a quantitative study using data obtained from questionnaires and measured using a Likert scale. The sampling technique used is purposive sampling. The sample used in this study was the Chairperson of the cooperative and the manager of the cooperative in the city of Palembang. The cooperatives studied were 203 cooperatives. The data analysis technique used is multiple linear regression test. The results showed that the role of cooperative leaders and managers had a significant positive effect on the preparation and application of SAK ETAP-based financial statements.Keywords : chairman, manager, SAK ETAP, cooperative

scholarly journals Pengaruh Kualitas Layanan dan Keadilan Terhadap Kepatuhan Wajib Pajak Dengan Kepuasan Sebagai Variabel Mediasi

2020 ◽  
Vol 10 (2) ◽  
pp. 149-158
Author(s):  
Eka Febriani ◽  
Norra Isnasia Rahayu
Keyword(s):  
Service Quality ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Primary Data ◽  
Probability Method ◽  
Significant Positive Effect ◽  
Mediating Role ◽  
Convenience Sampling ◽  
Positive Effect

This study aims to examine the effect of service quality and fairness on taxpayer compliance and the mediating role of satisfaction in the effect of service quality and fairness on taxpayer compliance. The population of this research is individual local taxpayers in Samarinda. The sample of this study is 164 respondents selected using non probability method with convenience sampling technique. This study uses primary data obtained from seven-scale Likert questionnaires. The data were analyzed using path analysis in SPSS. The results of this study show that, first, service quality has a significant positive effect on satisfaction and taxpayer compliance; second, fairness has an insignificant effect on satisfaction and taxpayer compliance; third, satisfaction has a significant positive effect on taxpayer compliance; fourth, service quality has a significant positive effect on taxpayer compliance mediated by satisfaction; fifth, mediated by satisfaction, fairness has no significant effect on tax compliance.

scholarly journals PENGARUH PENGALAMAN AUDITOR, INDEPENDENSI AUDITOR, DAN SKEPTISME PROFESIONAL TERHADAP AUDIT JUDGMENT

2020 ◽  
Vol 1 (2) ◽  
pp. 239-253
Author(s):  
Dhona Nadiya Pratiwi ◽  
Wiwik Pratiwi
Keyword(s):  
Sampling Technique ◽  
Auditor Independence ◽  
Validity And Reliability ◽  
Collection Method ◽  
Professional Skepticism ◽  
Normality Test ◽  
Audit Judgment ◽  
Analysis Technique ◽  
Testing Instruments ◽  
Public Accountant

This research aims to test and analyze empirically the effect of auditor experience, auditor independence, and professional skepticism on audit judgment. Respondents in this research was the auditors who work in Public Accountant Office (KAP) in Central Jakarta area. The data collection method uses a questionnaire. The number of auditors that sampled in this research were 140 respondents from 20 Public Accountant Office (KAP) in Central Jakarta. The sampling technique used is convenience nonprobability sampling. Testing instruments were analyzed using validity and reliability tests. The classical assumption test used normality test, multicollinearity test, and heteroscedasticity test. The data analysis technique in this research is multiple linear regression with SPSS version 24. The results of this research showed that the Auditor's Experience, Auditor Independence, and Professional Skeptism have a positive and significant influence on Audit Judgment

Job Performance of Malaysian Academic Institutes with the Mediating Role of Entrepreneurial Leadership

2019 ◽  
Vol 16 (11) ◽  
pp. 4714-4721
Author(s):  
Tawee Jamjumrus ◽  
Duangsamorn Rungsawanpho ◽  
Aermporn Sirirat
Keyword(s):  
Job Performance ◽  
Self Efficacy ◽  
Sampling Technique ◽  
Learning Orientation ◽  
Entrepreneurial Leadership ◽  
Mediating Role ◽  
Managerial Competency ◽  
Universiti Utara Malaysia ◽  
Positive Effect

The purpose of this study is to investigate the job performance of Malaysian academic institutions in the presence of managerial competency, self-efficacy and learning orientation with the mediating role of entrepreneurial leadership. This is a quantitative study and random sampling technique was used. 200 sample size was taken from the Universiti Utara Malaysia and Universiti of Technology Malaysia. For the data collection 5-point Likert scale was used and PLS-SEM version 3 was used to analyze the data. Findings of this study showed that managing competency, self-efficacy and learning orientation put a very positive effect on the job performance of Malaysian academic institutes along with the role of entrepreneurial leadership which has also emerged pretty much significant in ensuring the higher level of job performance.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN DAERAH KABUPATEN MAJALENGKA

2021 ◽  
Vol 4 (1) ◽  
pp. 70-79
Author(s):  
Mochamad Febri Sayidil Umam ◽  
Tito Marta Sugema Dasuki
Keyword(s):  
Local Government ◽  
Internal Audit ◽  
Sampling Technique ◽  
Department Head ◽  
Financial Reports ◽  
Accounting Information Systems ◽  
Analysis Technique ◽  
Finance Department

Abstrak This research aims to determine empirical evidence about the effect of the use of financial accounting information systems, human resource competence, and the role of internal audit on the quality of financial reports of the Local Government Majalengka. The research method uses a descriptive verification approach. The population in this study were employees of the Local Government of Majalengka. The sampling technique used was purposive sampling. The sample of this study was 135 employees in the finance department (head of department and financial staff). The research is explanotary research which relates to the position of the studied variables and the influence between one variable and the research variable. The data analysis technique used multiple regression analysis with SPSS software. The results of this study indicate that partially the use of SIAKD has no significant effect on the quality of LKPD, HR competence has a significant effect on the quality of LKPD, the role of Internal Audit has a significant effect on the quality of LKPD. Simultaneously the use of SIAKD, HR competence and the role of Internal Audit have a significant effect on the quality of LKPD.    

scholarly journals Pengaruh Layanan Samsat Corner, Kesadaran Wajib Pajak, Sosialisasi Perpajakan dan Kualitas Pelayanan pada Kepatuhan Wajib Pajak Kendaraan Bermotor

2019 ◽  
Vol 29 (2) ◽  
pp. 630
Author(s):  
Laila Susanti ◽  
Putu Ery Setiawan
Keyword(s):  
Service Quality ◽  
Sampling Method ◽  
Motor Vehicle ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Questionnaire Method ◽  
Positive Effect

This research was conducted at the Joint Office of SAMSAT Denpasar. The number of samples used in this study were 100 respondents with a sampling technique that is proportionate stratified random sampling method. Data collection in this study was conducted by a questionnaire method with data analysis technique used is multiple linear regression analysis. The results showed that SAMSAT corner service, taxpayer awareness, tax socialization, and service quality had a positive effect on motor vehicle taxpayer compliance. This means that the better SAMSAT corner service, awareness of taxpayers, tax socialization, and quality of service will also increase motor vehicle taxpayers compliance in terms of meeting their tax obligations. Keywords : SAMSAT Corner Service; Taxpayer Awareness; Tax Socialization; Service Quality; Motor Vehicle Taxpayer Compliance.

scholarly journals PENGARUH KUALITAS PELAYANAN TERHADAP LOYALITAS KONSUMEN YANG DIMEDIASI OLEH KEPUASAN KONSUMEN

2018 ◽  
Vol 8 (3) ◽  
pp. 1430
Author(s):  
Regata . ◽  
Ni Made Wulandari Kusumadewi
Keyword(s):  
Quality Of Service ◽  
Consumer Satisfaction ◽  
Sampling Method ◽  
Total Population ◽  
Sampling Technique ◽  
Consumer Loyalty ◽  
Analysis Technique ◽  
Service Consumer ◽  
Positive Effect

The purpose of this study is to determine the effect of service quality on customer loyalty mediated by consumer satisfaction. This research was conducted at PT Pos Indonesia company in Denpasar City. Total population taken as many as 100 respondents, using non-probability sampling method with purposive sampling technique. The data were collected through questionnaires and interviews. The analysis technique used is path analysis and test of sobel. Based on the results of the analysis found that the quality of service mediated consumer satisfaction has a positive effect on consumer loyalty. Quality of service partially significant effect on customer satisfaction. Quality of service have a positive and significant impact on consumer loyalty, meaning that if there is a change in the quality of service then the loyalty of consumers will also experience changes. Consumer satisfaction also partially significant effect on consumer loyalty. Keywords: Quality of Service, Consumer Satisfaction, Consumer Loyalty

scholarly journals Pengaruh Self Efficacy, Skeptisisme Profesional, Independensi, dan Kompleksitas TugasTerhadap Audit Judgment

2019 ◽  
pp. 1290
Author(s):  
Gede Teguh Prasetya Muttiwijaya ◽  
Dodik Ariyanto
Keyword(s):  
Attribution Theory ◽  
Self Efficacy ◽  
Task Complexity ◽  
Sampling Technique ◽  
Total Sample ◽  
Professional Skepticism ◽  
Audit Judgment ◽  
Negative Effect ◽  
The Republic ◽  
Positive Effect

The purpose of this study was to determine the effect of self efficacy, professional skepticism, independence and complexity of the task on audit judgment. This research was conducted at the Republic of Indonesia BPK Representative of the Province of Bali using a non probability sampling method with a purposive sampling technique. The total sample of this study was 57 auditors at the BPK RI in Bali province. Based on the results of this study, it is known that self efficacy, professional skepticism and independence have a positive effect on audit judgment and task complexity has a negative effect on audit judgment. The implications of this research can theoretically contribute to the development of attribution theory and are expected to be useful for all parties, especially the Republic of Indonesia BPK Representative of Bali. Keywords: Self efficacy, professional skepticism, independence, task complexity, audit judgment

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