scholarly journals Pengaruh Pengetahuan, Pengalaman, Skeptisme Profesional, Dan Intuisi APIP Dalam Mendeteksi Kecurangan Pada Inspektorat Provinsi NTB

2021 ◽  
Vol 31 (12) ◽  
pp. 3244
Author(s):  
Muhammad Idham ◽  
Lalu M. Furkan ◽  
Endar Pituringsih
Keyword(s):  
Fraud Detection ◽  
Theoretical Implication ◽  
Professional Experience ◽  
Professional Skepticism ◽  
Analysis Technique ◽  
Negative Effect ◽  
And Performance ◽  
Positive Effect ◽  
Practical Implications ◽  
Functional Position

This study aims to analyze the effect of knowledge, experience, professional skepticism, and intuition of government internal supervisors in detecting fraud at the NTB Provincial Inspectorate. Respondents from this study as many as 49 people who have functional positions. The technique of collecting data is by using a questionnaire and collecting data by using the census method. The data analysis technique used multiple regression analysis. The results showed that professional experience and skepticism had a significant positive effect on Fraud Detection. Meanwhile, knowledge and intuition have a negative effect on Fraud Detection. The theoretical implication of this research is to strengthen the results of previous studies that knowledge, experience, professional skepticism and intuition have an influence on fraud detection. The practical implications of this research are useful as a means to provide information or references for auditors, especially those who have an auditor's functional position. Meanwhile, the implications of research policies can be used as benchmarks and evaluations related to fraud detection in improving the quality and performance of auditors as government internal supervisors. Keywords : Knowledge; Experience; Profesionalisme Skepticism; Intuition; Fraud Detection.

scholarly journals Auditors’ professional skepticism and fraud detection

2021 ◽  
Vol 10 (4) ◽  
pp. 275-287
Author(s):  
Fauzia Agustina ◽  
Nurkholis Nurkholis ◽  
Mohamad Rusydi
Keyword(s):  
Time Pressure ◽  
Fraud Detection ◽  
Partial Least Square ◽  
Least Square ◽  
Ministry Of Education ◽  
Professional Skepticism ◽  
Internal Auditors ◽  
Analysis Technique ◽  
Negative Effect ◽  
Positive Effect

This study aims to examine the effect of competence, independence, experience, and audit time pressure on fraud detection by using the mediation of professional skepticism in the context of internal auditors for the public sector. The research data were obtained through a survey questionnaire on 173 auditors of the Inspectorate General of the Ministry of Education and Culture. The analysis technique in this study used Partial Least Square (PLS). The results showed that competence, independence and audit time pressure had no effect on the ability to detect fraud. Meanwhile, the auditor's experience and professional skepticism had a positive effect on fraud detection. The application of professional skepticism was proven as a mediating variable in the effect of competence, independence, experience and audit time pressure on fraud detection. Auditors’ competence, independence, and experience had a positive effect on professional skepticism and audit time pressure had a negative effect on professional skepticism. The results of this study provide an input that the importance of applying professional skepticism could improve fraud detection.

scholarly journals Pengaruh Leverage, Bonus Plan, Ukuran Perusahaan, dan Profitabilitas pada Praktik Perataan Laba

2019 ◽  
pp. 58
Author(s):  
Made Anggi Adeliana Dewi ◽  
I Ketut Suryanawa
Keyword(s):  
Sampling Method ◽  
Practical Implication ◽  
Income Smoothing ◽  
Reference Source ◽  
Company Size ◽  
Analysis Technique ◽  
Negative Effect ◽  
Positive Effect ◽  
Practical Implications ◽  
Bonus Plan

The study was conducted on consumer goods industry companies for the period 2013-2017. The number of research samples is 165 observations chosen by non probability sampling method, namely purposive sampling. The data analysis technique uses logistic regression analysis. Based on the analysis, results can be obtained namely leverage does not affect the income smoothing practice; bonus plan has positive effect on income smoothing practices; company size has negative effect on income smoothing practices; and 4) profitability has no effect on income smoothing practices. The implications of this research can be divided into two types, namely theoretical and practical implications. Theoretical implications that can be a reference source of research relating to income smoothing practices and can support positive keaganen theory and accounting theory, while the practical implication is a consideration for investors in making investment decisions. Keywords: leverage, bonus plan, company size, profitability, income smoothing practice

Employee Engagement Dan Stress Kerja Pengaruhnya Terhadap Kepuasan Kerja Dan Turnover Intention di Aman Villas Nusa Dua – Bali

2020 ◽  
Vol 2 (1) ◽  
pp. 60-79
Author(s):  
Wayan Arya Paramarta ◽  
Ni Putu Kurnia Darmayanti
Keyword(s):  
Job Satisfaction ◽  
Employee Engagement ◽  
Work Stress ◽  
Turnover Intention ◽  
Secondary Data ◽  
Qualitative And Quantitative ◽  
Library Research ◽  
Analysis Technique ◽  
Negative Effect ◽  
Positive Effect

The aims of this study was to explain the effect of employee engagement and work stress on job satisfaction and turnover intention at Aman Villas Nusa Dua-Bali. The type of data used in this study is qualitative and quantitative data, with data sources namely primary and secondary data. Data collection method is interview, distributing questionnaires to respondents and library research, while the data analysis technique used Smart PLS 3.2.8. The results of this study showed that employee engagement had a positive effect and significant on job satisfaction, work stress had a negative effect but not significant on job satisfaction, employee engagement had a negative effect and significant on turnover intention, work stress had a positive effect and significant on turnover intention, job satisfaction had a negative effect but not significant on turnover intention, employee engagement had a positive effect but not significant on turnover intention trough job satisfaction, work stress had a positive effect but not significant on turnover intention trough job satisfaction at Aman Villas Nusa Dua-Bali.

scholarly journals Pengaruh Slack Resources Dan Gender Dewan Terhadap Kualitas Pengungkapan Tanggung Jawab Sosial Perusahaan

2019 ◽  
Vol 1 (3) ◽  
pp. 1033-1050
Author(s):  
Nadia Dwi Tasya ◽  
Charoline Cheisviyanny
Keyword(s):  
Stock Exchange ◽  
Company Size ◽  
Disclosure Quality ◽  
Slack Resources ◽  
Analysis Technique ◽  
Negative Effect ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Positive Effect

Tthe objective of this study is to determinethe effect of slack resources and board’s gender on the quality of corporate social responsibility disclosures. The analysis technique uses multiple regression analysis methods. The sample in the study were 28 companies listed on the Indonesia stock exchange and reported sustainability reports for 2015-2017, so that 84 observations were obstained. The results find that slack resources have negative effect on CSR disclosure quality, while the gender on board of directors have positive effect on CSR disclosure quality. There is no relationship between commissioner’s gender and CSR disclosure quality. The control variables used in this study are company size, profitability and leverage, company size and leverage has a influence on CSR disclosure quality while the profitability has no influence on CSR disclosure quality

scholarly journals Impact of Electronic Monitoring on Employees: A Meta-Analysis

2021 ◽  
Author(s):  
Rudolf Siegel ◽  
Cornelius J. König ◽  
Veronika Lazar
Keyword(s):  
Job Satisfaction ◽  
Electronic Monitoring ◽  
Negative Impact ◽  
Meta Analysis ◽  
Well Being ◽  
Negative Effect ◽  
And Performance ◽  
Relationship Of ◽  
Positive Effect ◽  
Small Positive Effect

Electronic monitoring is more and more widespread and affects many employees around the globe. The current meta analysis collected data of 59 independent samples (with 223 effect sizes) to estimate the effect of electronic monitoring on job satisfaction, stress, and performance. A random-effects model indicated a small negative effect of monitoring on job satisfaction, r=-.09, and a small positive effect on stress, r=.12. There was no relationship with performance, r=-.01. Even if the effects of monitoring on job satisfaction and stress are small, taking the large number of employees who are monitored for several hours a day into account, these effects may have a severe and negative impact on employees’ well-being. Performance maintenance is the main justification for the use of electronic monitoring, but the non-existing relationship of monitoring with performance questions the validity of this justification.

scholarly journals The Effect of Corporate Social Responsibility (CSR), Food Quality, and Perceived Value on Repurchase Intention Through Customer Satisfaction as Intervening Variables in The Pandemi Covid-19 Era (Study On "Chatime" Bubble Drink Products)

2021 ◽  
Vol 5 (1) ◽  
pp. 60-77
Author(s):  
Mohc. Velian Muhajir ◽  
Tias Andarini Indarwati
Keyword(s):  
Corporate Social Responsibility ◽  
Customer Satisfaction ◽  
Social Responsibility ◽  
Food Quality ◽  
Perceived Value ◽  
Repurchase Intention ◽  
Analysis Technique ◽  
Negative Effect ◽  
Corporate Social ◽  
Positive Effect

Bubble drink products are one of the beverage trends that have developed this year, even during the Covid 19 pandemic. One of the bubble drink brands that is in demand by the public especially teenagers in Indonesia is Chatime, in which consumers do not buy Chatime just once. The purpose of this paper is to study the effect of corporate social responsibility, food quality, customer satisfaction, on repurchase intention, through customer satisfaction. The research sampling techniques used are nonprobability sampling by judgmental sampling. This study focuses on Chatime consumers who bought Chatime products during a pandemic Covid-19. The data analysis technique is used path analysis. The results show that CSR has a negative effect on repurchase intention and customer satisfaction, food quality has a positive effect on repurchase intention and customer satisfaction, perceived value has a negative effect on repurchase intention, but has a positive effect on customer satisfaction.

scholarly journals PENGARUH SKEPTISME PROFESIONAL, INDEPENDENSI, DAN TEKANAN WAKTU TERHADAP KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN

2019 ◽  
Vol 5 (1) ◽  
pp. 65
Author(s):  
Sofie Sofie ◽  
Nanda Afriandi Nugroho
Keyword(s):  
Sampling Method ◽  
Time Pressure ◽  
Fraud Detection ◽  
Linear Regression Models ◽  
Public Accounting ◽  
Professional Skepticism ◽  
Accounting Firm ◽  
Detection Ability ◽  
Convenience Sampling ◽  
Positive Effect

<pre><span>This study aims to determine the effect of professional skepticism, independence, and time pressure on the ability of auditors to detect fraud. Subjects in this study are auditors who work in Public Accounting Firm in DKI Jakarta. In this study, a sample of 103 respondents was chosen by convenience sampling method. A total of 103 questionnaires were given then 103 questionnaires were returned and there were 100 questionnaires that could be used and checked using multiple linear regression models, while there were 3 questionnaires that could not be used because there was no answer. Analyzer used in this research is SPSS 22. The results of auditor skepticism and independence have a significant positive effect on auditor fraud detection ability. Time pressure affects the fraud detection ability significantly negatively.</span></pre>

scholarly journals Determinants Factors of Crafters Performance of SME’s at Tapis, Province of Lampung

2021 ◽  
Vol 8 (1) ◽  
pp. 10
Author(s):  
Mieke Rahayu ◽  
Betty Magdalena
Keyword(s):  
Structural Equation ◽  
Organizational Characteristics ◽  
Equation Modeling ◽  
Work Culture ◽  
Innovation Capability ◽  
Managerial Ability ◽  
Analysis Technique ◽  
Verification Methods ◽  
And Performance ◽  
Positive Effect

This study aims to analyze and prove empirically the influence of managerial ability, work culture, organizational characteristics both partially and simultaneously on the innovation capability and performance of crafters at Tapis SMEs in Lampung Province. The research methods in this research are descriptive and verification methods. The population was 1,302 Tapis crafter in Lampung Province and a sample of 305 and as owner crafters as respondents, with questionnaires as data collection techniques, and data analysis technique was Structural Equation Modeling (SEM), using Lisrel 8.70. The results showed that partially or simultaneously, managerial ability, work culture, and organizational characteristics had a positive and significant influence on the capability of innovation. The results of this study also showed a positive effect of managerial ability, work culture, and innovation capabilities on the performance of crafters at Tapis SMEs in Lampung Province. Innovation capability can act as an intervening variable that strengthens the influence of managerial ability, organizational culture, and organizational characteristics on the performance of crafters the most dominant work culture influences the performance of craftsmen is 0.356. 

scholarly journals PENGARUH SKEPTISME PROFESIONAL DAN PENGALAMAN AUDITOR TERHADAP KEMAMPUAN AUDITOR EKSTERNAL DALAM MENDETEKSI KECURANGAN (SURVEI PADA AUDITOR BPK RI PERWAKILAN SULAWESI UTARA)

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Monica Mokoagouw ◽  
Lintje Kalangi ◽  
Natalia Gerungai
Keyword(s):  
Linear Regression ◽  
Fraud Detection ◽  
Financial Statements ◽  
Primary Data ◽  
Professional Skepticism ◽  
Detection Ability ◽  
North Sulawesi ◽  
Competent Person ◽  
External Auditor ◽  
Positive Effect

External auditor is an independent and competent person who can examine financial statements and be responsible for the opinions given. This research aims to examine the effect of professional skepticism and auditor’s experience on fraud detection ability of external auditor. The sample in this research are all auditors who work in Badan Pemeriksa Keuangan (BPK) Republik Indonesia (The Indonesia’s Supreme Audit Institution) Reprensentative of North Sulawesi Province. The data of this research is using primary data. The data was collected  by distributing  questionnaires directly to auditors of BPK RI Representative of North Sulawesi Province. This research is using the multiple linear regression analsys with SPSS 23.  The result indicate that: 1) Professional Skepticism has positive effect towards Fraud Detection Ability of External Auditor. 2) Auditor’s Experience has positive effect towards Fraud Detection Ability of External Auditor. 3) Professional Skepticism and Auditor’s Experience simultaneously have positive effect towards Fraud Detection Ability of External Auditor. Keywords: Professional Skepticism, Auditor’s experience, Fraud Detection Ability of External Auditor

scholarly journals THE APPLICATION OF PROFESSIONAL SKEPTICISM IN FRAUD DETECTION (A Case Study at BPKP Representative of Central Java Province)

2018 ◽  
Vol 2 (2) ◽  
pp. 175
Author(s):  
Sarina Gabryela Aprilyanti Butar Butar
Keyword(s):  
Sampling Method ◽  
Supervisory Board ◽  
Fraud Detection ◽  
Professional Skepticism ◽  
Internal Auditors ◽  
Self Confidence ◽  
Central Java ◽  
Functional Position ◽  
Central Java Province

The purpose of this research is to describe the application of professional skepticism on government internal auditors of the Financial and Development Supervisory Board (BPKP) Representative of Central Java Province in detecting fraud. The application of professional skepticism will be understood based on the characters of attitude, as stated by Hurtt (2010), consisting of questioning mind, suspension on judgment, search for knowledge, interpersonal understanding, self-confidence, and selfdetermination.This research is conducted using qualitative approach and refers to theoretical proposition. The data was collected by interviewing forensic auditors at each of functional position. The interviewees were determined by using purposive sampling method. They were forensic auditors who had ever been sued for audit report. The result shows that the forensic auditors of BPKP Representative of Central Java have already had proper comprehension about professional skepticism in fraud detection. The forensic auditors of BPKP Representative of Central Java have also applied professional skepticism in detecting fraud.

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