scholarly journals PENGARUH INDEPENDENSI, KOMPETENSI, DAN PROFESIONALISME AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS DALAM PEMERIKSAAN LAPORAN KEUANGAN

2017 ◽  
Vol 20 (1) ◽  
pp. 16
Author(s):  
Wiwi Idawati ◽  
Roswita Eveline
Keyword(s):  
Data Analysis ◽  
Random Sampling ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Financial Statements ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Public Accounting ◽  
Accounting Firm ◽  
Positive Effect

Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris pengaruh independensi, kompetensi, dan profesionalisme auditor terhadap pertimbangan tingkat materialitas dalam audit laporan keuangan. Penelitian ini menggunakan studi kausalkomparatif dengan data primer yang diperoleh dengan menggunakan kuesioner. Sampel penelitian adalah auditor di Kantor Akuntan Publik (KAP) yang berlokasi di Jakarta Pusat dan Jakarta Selatan dengan teknik sampling simple random sampling. Analisis data dilakukan menggunakan regresi linier berganda, Berdasarkan penelitian ini, variabel independensi, kompetensi, dan profesionalisme auditor yang berpengaruh positif signifikan terhadap pertimbangan tingkat materialitas dalam audit laporan keuangan secara bersamaan. Kemudian, masing-masing variabel memiliki pengaruh positif signifikan pada pertimbangan tingkat materialitas dalam audit laporan keuangan juga.The aim of this research was to get empirical evidence about the effect of independence, competence, and professionalism of auditors on consideration of materiality level in the auditing of financial statements. This research uses causalcomparative study with primary data obtained using a questionnaire. The research sample was auditor on Public Accounting Firm (KAP) located in Central Jakarta and South Jakarta with a simple random sampling technique. Data analysis was used multiple linear regression, Based on this research, variable independence, competence, and professionalism of auditors were significant positive effect on considerations of materiality level in the auditing of financial statements simultaneously. Then partially, each variable has significant positive effect on considerations of materiality level in the auditing of financial statements too.

scholarly journals ANTESEDEN VARIABEL KUALITAS AUDIT KECURANGAN LAPORAN KEUANGAN

2019 ◽  
Vol 16 (1) ◽  
pp. 42-63
Author(s):  
Ivandi Ivandi ◽  
Tigor Sitorus
Keyword(s):  
Audit Quality ◽  
Sampling Technique ◽  
Individual Responsibility ◽  
Primary Data ◽  
Financial Fraud ◽  
Significant Positive Effect ◽  
Public Accounting ◽  
Accounting Firm ◽  
Public Accountants ◽  
Positive Effect

This study aims to proves the relationship between independence, competence, individual external auditor's responsibility as antecedent variable with financial fraud audit quality,   where as the number of cases of financial scandals by manipulating financial data that occurs in large companies and involve public accountants to make public accountants must pay attention to audit quality.This research use causality research method with causal relationship between independent variable with dependent variable. The data used are primary data obtained using questionnaires distributed to Public Accounting Firm (KAP) in North Jakarta and Central Jakarta. The population in this study are all auditors who work in Public Accounting Firm (KAP) of North Jakarta and Central Jakarta with Sample Random Sampling technique which produces 46 respondents from 8 KAP in 2018. Data analysis using SPSS 21. Based on the results of research, for the first equation of independence and competence variables have a significant positive effect on individual external auditor's responsibility variable. For the second equation for independence variable have significant positive effect to financial fraud audit quality variable whereas for competence variable and individual responsibility of external auditor does not have significant effect to fraud audit quality variable.

scholarly journals Analisis karakteristik kunci yang mempengaruhi kualitas audit

2018 ◽  
Vol 22 (1) ◽  
Author(s):  
Wiwi Idawati
Keyword(s):  
Random Sampling ◽  
Comparative Method ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Primary Data ◽  
Public Accounting ◽  
Accounting Firm ◽  
Quality Audit ◽  
Audit Fee ◽  
Research Population

The aim of this research was to get the empirical evidence about the effect of professionalism, integrity, and audit fee on quality audit. This research uses causal-comparative method with primary data that acquired from the distribution of questionairres. The research population was 255 Public Accounting Firm (KAP) in DKI Jakarta are registed at IAPI, and sample in this research was 41 Public Accounting Firm (KAP) in DKI Jakarta, with a simple random sampling technique. Researcher managed to collect 177 respondents from 41 Public Accounting Firm (KAP). Data analysis was used multiple linear regression. Based on the research, variable professionalism, integrity, and audit fee variable have simultaneously effect on quality audit.

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

PENGARUH KEPEMIMPINAN DAN MOTVASI KERJA TERHADAP KUALITAS PELAYANAN PUBLIK (STUDI KASUS PADA KANTOR KEMENTERIAN AGAMA SUNGAI PENUH )

2020 ◽  
Author(s):  
Pahrizal
Keyword(s):  
Data Analysis ◽  
Service Quality ◽  
Public Service ◽  
Random Sampling ◽  
Secondary Data ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Primary Data ◽  
Analysis Techniques ◽  
Intervening Variables

The research is proposed to test the influence of Leadership and Motivation Work on Public Service Quality. The population in this study was the Kantor Kementerian Agama Sungai Penuh who had received the last 1 year service at the Kantor Kementerian Agama Sungai Penuh, amounting to 260 people. Furthermore, by using the Slovin formula, a sample size of 158 people was chosen with a sampling technique based on Simple Random Sampling. This study uses primary data and secondary data. Data analysis techniques used are path analysis and hypothesis testing using t test with data analysis using SPSS version 20. The results of the study based on showing that partially the Leadership and motivation work have a positive and significant effect on Public Service Quality. The results also show that motivation work variables act as intervening variables between Leadership and Public Service Quality.

scholarly journals Pengaruh Pengalaman Audit, Skeptisme Profesional Dan Time Pressure Terhadap Kemampuan Auditor Mendeteksi Fraud

2021 ◽  
Vol 1 (2) ◽  
pp. 113
Author(s):  
Safira Indriyani ◽  
Luqman Hakim
Keyword(s):  
Empirical Evidence ◽  
Random Sampling ◽  
Research Method ◽  
Time Pressure ◽  
Simple Random Sampling ◽  
Primary Data ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public

The research purposes to obtain and understand the empirical evidence about audit experience, auditor’s professional scepticism and time pressure toward auditor’s ability to detect fraud. The research method used was quantitative by using primary data questionnaires to the Public Accounting Firm in Center Jakarta. Sample taking method on this research is using simple random sampling. The result showed that audit experience and auditor’s professional scepticism have positive and significant effect on auditor’s ability to detect fraud, time pressure has negative and significant effect on auditor’s ability to detect fraud. 

scholarly journals Pengaruh budaya organisasi, penghargaan dan kepercayaan terhadap motivasi berprestasi pegawai Dinas Pendidikan Pemuda dan Olahraga Kabupaten Rokan Hulu

2018 ◽  
Vol 6 (2) ◽  
pp. 193
Author(s):  
Hardianto Hardianto
Keyword(s):  
Organizational Culture ◽  
Data Analysis ◽  
Achievement Motivation ◽  
Random Sampling ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Organization Culture ◽  
Education Department ◽  
Positive Direct ◽  
Positive Effect

Tujuan penelitian ini untuk menganalisis besarnya pengaruh budaya organisasi, penghargaan dan kepercayaan terhadap motivasi berprestasi pegawai dinas pendidikan pemuda dan olahraga Kabupaten Rokan Hulu. Survei dilakukan terhadap 75 orang pegawai yang dijadikan sampel penelitian dengan teknik simple random sampling. Pengolahan data dilakukan dengan analisis jalur. Hasil penelitian menunjukkan bahwa: (1) budaya organisasi berpengaruh langsung positif terhadap motivasi berprestasi, (2) penghargaan berpengaruh langsung positif terhadap motivasi berprestasi, (3) kepercayaan berpengaruh langsung positif terhadap motivasi berprestasi, (4) budaya organisasi berpengaruh langsung positif terhadap kepercayaan, (5) penghargaan berpengaruh langsung positif terhadap kepercayaan. Berdasarkan hasil penelitian dapat disimpulkan bahwa untuk meningkatkan motivasi berprestasi pegawai dapat dilakukan dengan meningkatkan budaya organisasi, penghargaan dan kepercayaan. Sementara untuk meningkatkan kepercayaan pegawai dapat dilakukan dengan meningkatkan budaya organisasi dan penghargaan.Kata Kunci: budaya organisasi, penghargaan, kepercayaan, motivasi berprestasi THE EFFECT OF ORGANIZATION CULTURE, REWARD, AND TRUST ON ACHIEVEMENT MOTIVATION OF YOUTH AND SPORTS EDUCATION DEPARTMENT OF ROKAN HULU DISTRICTAbstractThe purpose of this study was to analyze the magnitude of the effect of organizational culture, appreciation and trust toward the employees’ achievement motivation of Education, Youth and Sports education Ministery of Rokan Hulu Regency. The survey was conducted on 75 employees. Sample was taken by simple Random Sampling Technique. Data analysis was done by path analysis. The results showed that: 1) Organizational culture has a direct positive effect toward achievement motivation, (2) The reward has a direct positive effect toward achievement motivation, (3) Trust has a direct positive effect toward achievement motivation, (4) Organizational culture has a direct positive effect toward the trust, (5) Reward has a positive direct effect toward the trust. Based on the research results could be concluded that to improve employees’ achievement motivation could be done by improving organizational culture, appreciation, and trust. Meanwhile, to increase the confidence of employees could be done by improving the organizational culture and appreciation.Keywords: organizational culture, reward, trust, achievement motivation

scholarly journals Kompetensi dan Kinerja Auditor: Peran Moderasi Struktur Audit dan Supervisi Audit

2020 ◽  
Vol 30 (11) ◽  
pp. 2878
Author(s):  
Ni Made Leny Pebriyaningrum ◽  
A. A. N. B Dwirandra
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Research Data ◽  
Primary Data ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Analysis Techniques ◽  
Positive Effect

The purpose of this study was to determine the moderation of the audit structure and audit supervision on the effect of competence on auditor performance. The location of this research was conducted at the Public Accounting Firm (KAP) of the Province of Bali. This research data uses primary data that is processed through the distribution of questionnaires with data analysis techniques using moderation regression analysis. The results of this study indicate that competence has a positive effect on auditor performance. The results showed that the audit structure strengthened the positive effect of competence on auditor performance in the Public Accounting Firm. The results also showed that audit supervision strengthened the positive effect of competence on auditor performance in the Public Accounting Firm. Keywords: Audit Structure; Audit Supervision; Competence; Auditor Performance.

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

2019 ◽  
Vol 14 (2) ◽  
pp. 119-129
Author(s):  
Riza Syahputera ◽  
Martha Rianty N
Keyword(s):  
Data Analysis ◽  
Sampling Technique ◽  
Financial Statements ◽  
Significant Positive Effect ◽  
Analysis Technique ◽  
Regression Test ◽  
Using Data ◽  
The City ◽  
Positive Effect

This 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.

STRES KERJA DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN

2018 ◽  
Vol 3 (3) ◽  
pp. 405-412
Author(s):  
Novita Wahyu Setyawati ◽  
Nur Ade Aryani ◽  
Endah Prawesti Ningrum
Keyword(s):  
Job Stress ◽  
Work Stress ◽  
Random Sampling ◽  
Employee Performance ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Primary Data ◽  
Stress Variable ◽  
Stress Work ◽  
Positive Effect

This study aims to determine the effect of work stress and work discipline on employee performance at Manggarai Station, South Jakarta. The type of research used is probability sampling with a quantitative approach. The sample used in this study used a simple random sampling technique. The data obtained are primary data from the results of respondents' answers to questionnaires distributed by 115 respondents and processed using the SPPS (Statistic Product and Service Solution) software program 17. In the f test the variable Job Stress and Work Discipline together (simultaneous) affect the Employee Performance. The results of the study show that in the t test (partial) the Job Stress variable negatively affects Employee Performance and Work Discipline variables have a positive effect on Employee Performance. Keywords: work stress, work discipline, employee performance

scholarly journals Pengaruh Kemandirian Belajar dan Perhatian Orang Tua Terhadap Prestasi Belajar Matematika

2016 ◽  
Vol 6 (1) ◽  
Author(s):  
Rita Ningsih ◽  
Arfatin Nurrahmah
Keyword(s):  
Data Analysis ◽  
Mathematics Achievement ◽  
Descriptive Analysis ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Independent Learning ◽  
Parental Supervision ◽  
Significant Positive Effect ◽  
Test Requirements ◽  
Positive Effect

<pre>This study aims to prove the influence of independent learning and attention of </pre><pre>parents towards mathematics achievement. The method used in this research is</pre><pre> the analysis method using correlational survey. Samples were obtained by using</pre><pre> simple random sampling technique as many as 90 students of class VIII SMP</pre><pre> Private Setiabudi sub-district. The data collection is done with using questionnaires </pre><pre>and written tests. Data analysis was performed using SPSS 20 is composed of a </pre><pre>descriptive analysis, test data analysis requirements, and hypothesis testing. </pre><pre>Test requirements analysis of the data used, the normality test, linearity and </pre><pre>multicollinearity test. Based on the results of the study it was concluded that: (1) There is a significant positive effect on the independence of learning mathematics achievement; (2) There is a significant positive effect of parental attention to mathematics achievement; and (3) There is a significant positive effect between learning independence and parental supervision of mathematics achievement. Large donations learning independence and parental supervision of mathematics achievement of 45.3% of the remaining 54.7% was contributed by the other variables in addition to independent learning and attention from their parents.</pre><p> <strong>Keywords: </strong>Independence Learning, Attention Parents, Learning Achievement in Mathematics.</p><pre> </pre>

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