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 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 Integritas, Objektivitas, Profesionalime Auditor dan Kualitas Audit di Kantor Akuntan Publik Jakarta Selatan

2015 ◽  
Vol 2 (01) ◽  
pp. 65-77
Author(s):  
Pria Andono Susilo ◽  
Tri Widyastuti
Keyword(s):  
Sampling Method ◽  
Audit Quality ◽  
Jel Classification ◽  
Survey Method ◽  
Accounting System ◽  
Significant Positive Effect ◽  
Regression Methods ◽  
Research Hypothesis ◽  
Positive Effect

A B S T R A C T Audit quality is the possibility of finding and reported a violation of the client’s accounting system. This study aims to examine the influence influence the integrity, objectivity and professionalism of auditors on audit quality. The study used survey method in January to March 2014. Research sampling method based on convenience in the election samplel by destination. Respondents many as 82 people. The data analyzed using regression methods. The results indicate variable integrity, objectivity and professionalism of auditors affect simultaneously and can be used to predict the quality of audit results. From the research hypothesis can result in that variable integrity of auditors have a significant positive effect on audit quality. Professionalism variable also has a significant positive effect on audit quality but objectivity variable has no significant effect on audit quality. A B S T R A K Kualitas audit adalah kemungkinan menemukan dan melaporkan pelanggaran sistem akuntansi klien. Penelitian ini bertujuan untuk menguji pengaruh mempengaruhi integritas, objektivitas dan profesionalisme auditor terhadap kualitas audit. Penelitian ini menggunakan metode survei di Januari - Maret 2014. Metode penelitian sampling berdasarkan kenyamanan dalam pemilihan samplel oleh tujuan. Responden sebanyak 82 orang. Data dianalisis dengan menggunakan metode regresi. Hasil penelitian menunjukkan integritas variabel, objektivitas dan profesionalisme auditor berpengaruh secara simultan dan dapat digunakan untuk memprediksi kualitas hasil audit. Dari hipotesis penelitian dapat menghasilkan bahwa integritas variabel auditor memiliki efek positif yang signifikan terhadap kualitas audit. Variabel Profesionalisme juga memiliki efek positif yang signifikan terhadap kualitas audit, tetapi variabel objektivitas tidak berpengaruh signifikan terhadap kualitas audit. JEL Classification: M42, H83

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 Independensi Keahlian Profesi Motivasi Kerja Pengalaman Kerja Dan Tingkat Pendidikan Terhadap Kinerja Pengawas Koperasi

2019 ◽  
pp. 1597
Author(s):  
Putu Kodyawati ◽  
Luh Gede Krisna Dewi
Keyword(s):  
Linear Regression ◽  
Work Experience ◽  
Sampling Method ◽  
Surveys And Questionnaires ◽  
Work Motivation ◽  
Education Level ◽  
Professional Expertise ◽  
Level Of Education ◽  
Analysis Technique ◽  
Positive Effect

The purpose of this study was to obtain empirical evidence of the effect of independence, professional expertise, work motivation, work experience and level of education on the performance of cooperative supervisors in Klungkung District. This research was carried out in all cooperatives in Klungkung District. The population is 126 supervisors. The number of samples taken was 66 supervisors with a purposive sampling method. Data collection is done through surveys and questionnaires. The analysis technique used is multiple linear regression. Based on the results of the analysis it was found that independence, professional expertise, work motivation, work experience and education level simultaneously had a positive effect on supervisor performance. Partially that independence, professional expertise, work motivation, work experience and level of education also influence the performance of supervisors. Keywords: Independence, professional proficiency, motivation

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.

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 Pengaruh Kemampuan Teknik Personal dan Keterlibatan Pemakai pada Efektivitas Penggunaan SIA dengan Pelatihan sebagai Variabel Pemoderasi

2020 ◽  
Vol 30 (8) ◽  
pp. 2053
Author(s):  
Ivana Elvaretta Indrianto ◽  
I Dewa Gede Dharma Suputra
Keyword(s):  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
User Involvement ◽  
Significant Positive Effect ◽  
Technical Ability ◽  
Analysis Technique ◽  
Effective Use ◽  
Positive Effect

This study was conducted to obtain empirical evidence about the influence of personal technical ability and user involvement on the effectiveness of using SIA with training as a moderator at the KSU in West Denpasar City. This research was conducted at 24 KSU in West Denpasar City. The sample of this study were 72 respondents with a purposive sampling method. Data collection is done by distributing questionnaires. The analysis technique used is multiple linear regression. The results of this study indicate that the ability of personal techniques has a significant positive effect on the effectiveness of the use of SIA. User involvement significantly positive effect on the effectiveness of the use of SIA. Training strengthens the influence of personal technical abilities and user involvement on the effective use of SIA. Keywords: Personal Technical Ability; User Involvement; Effectiveness of SIA Use.

scholarly journals Religiusitas, Kepercayaan pada Aparat, Tingkat Pendidikan, Pengetahuan Perpajakan dan Kepatuhan Wajib Pajak

2021 ◽  
Vol 31 (1) ◽  
pp. 77
Author(s):  
Priscilla Octavianny ◽  
Makaryanawati Makaryanawati ◽  
Ferby Mutia Edwy
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Tax Compliance ◽  
Education Level ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Positive Effect

The purpose of this study is to determine the effect of religiosity, trust in the apparatus, education level and tax knowledge on Non-Employee Individual Taxpayer compliance. This research was conducted at KPP Pratama, South Malang. The number of samples in this study were 100 respondents with a sampling method using accidental sampling method. Data collection is done through questionnaires. The   data analysis technique used in this research is multiple linear regression. Based on the results of the analysis it can be seen that religiosity, trust in the apparatus, education level and tax knowledge have a positive effect on tax compliance. Keywords: Tax Compliance; Religiosity, Trust in The Apparatus; Education Level; Tax Knowledge.

Integritas, Objektivitas, Profesionalime Auditor dan Kualitas Audit di Kantor Akuntan Publik Jakarta Selatan

2015 ◽  
Vol 2 (01) ◽  
pp. 65-77
Author(s):  
Pria Andono Susilo ◽  
Tri Widyastuti
Keyword(s):  
Sampling Method ◽  
Audit Quality ◽  
Jel Classification ◽  
Survey Method ◽  
Accounting System ◽  
Significant Positive Effect ◽  
Regression Methods ◽  
Research Hypothesis ◽  
Positive Effect

A B S T R A C T Audit quality is the possibility of finding and reported a violation of the client’s accounting system. This study aims to examine the influence influence the integrity, objectivity and professionalism of auditors on audit quality. The study used survey method in January to March 2014. Research sampling method based on convenience in the election samplel by destination. Respondents many as 82 people. The data analyzed using regression methods. The results indicate variable integrity, objectivity and professionalism of auditors affect simultaneously and can be used to predict the quality of audit results. From the research hypothesis can result in that variable integrity of auditors have a significant positive effect on audit quality. Professionalism variable also has a significant positive effect on audit quality but objectivity variable has no significant effect on audit quality. A B S T R A K Kualitas audit adalah kemungkinan menemukan dan melaporkan pelanggaran sistem akuntansi klien. Penelitian ini bertujuan untuk menguji pengaruh mempengaruhi integritas, objektivitas dan profesionalisme auditor terhadap kualitas audit. Penelitian ini menggunakan metode survei di Januari - Maret 2014. Metode penelitian sampling berdasarkan kenyamanan dalam pemilihan samplel oleh tujuan. Responden sebanyak 82 orang. Data dianalisis dengan menggunakan metode regresi. Hasil penelitian menunjukkan integritas variabel, objektivitas dan profesionalisme auditor berpengaruh secara simultan dan dapat digunakan untuk memprediksi kualitas hasil audit. Dari hipotesis penelitian dapat menghasilkan bahwa integritas variabel auditor memiliki efek positif yang signifikan terhadap kualitas audit. Variabel Profesionalisme juga memiliki efek positif yang signifikan terhadap kualitas audit, tetapi variabel objektivitas tidak berpengaruh signifikan terhadap kualitas audit. JEL Classification: M42, H83

scholarly journals Pengaruh Skeptisme Profesional, Kompetensi, dan Independensi Pada Kualitas Audit

2019 ◽  
Vol 28 (2) ◽  
pp. 1088
Author(s):  
Putu Dendy Pratama Yoga ◽  
Ni Luh Sari Widhiyani
Keyword(s):  
Audit Quality ◽  
Sampling Methods ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Survey Method ◽  
Professional Skepticism ◽  
Analysis Technique ◽  
Positive Effect

This study aims to examine and provide empirical evidence on how the influence of professional skepticism, competence, and independence on audit quality at the BPK Office at least a year experienced in Bali. This study took a sample of all auditors at the BPK Bali Office based on non probability sampling methods with purposive sampling technique and a sample of 40 auditors. Data collection is done by survey method with questionnaire techniques. The analysis technique in this study used multiple linear regression analysis. The results of the analysis show that professional skepticism, competence and independence have a positive effect on audit quality. This shows that the higher the professional skepticism, competence, and independence possessed by the auditor, the better the quality of the audit produced. Keywords: Professional skepticism, competence, independence and audit quality.

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