scholarly journals Pengaruh Pengalaman Kerja, Independensi, Obyektifitas, Integritas, dan Kompetensi terhadap Kualitas Audit pada BPKP Kantor Perwakilan Wilayah Jawa Timur

2021 ◽  
Vol 1 (2) ◽  
pp. 172-182
Author(s):  
Dhea Arie Thalia ◽  
Sumadi
Keyword(s):  
Public Sector ◽  
Work Experience ◽  
Quantitative Methods ◽  
Audit Quality ◽  
Research Data ◽  
Representative Office ◽  
And Training ◽  
Functional Position

This study aims to examine the effect of work experience, independence, objectivity, integrity, and competence on the quality of audits produced by public sector auditors at BPKP East Java Regional Representative Office. This study uses quantitative methods with research instruments using questionnaires. The population of this study are public sector auditors who become Civil Servants (PNS) at BPKP East Java Regional Representative Office. Determination of the sample with the criteria that the auditor has attended the Auditor Functional Position Education and Training (JFA). Analysis of research data using multiple linear regression. The results showed that the independence, integrity, competence of public sector auditors had no effect on audit quality. While the variables of Work Experience, Objectivity affect the quality of audits produced by public sector auditors at BPKP East Java Regional Representative Office.

scholarly journals Pengaruh Independensi, Pengalaman Kerja, Komitmen Organisasi, dan Motivasi Auditor Pada Kualitas Audit

2019 ◽  
pp. 2211
Author(s):  
Ida Bagus Angga Mardika ◽  
I Wayan Suartana
Keyword(s):  
Local Government ◽  
Work Experience ◽  
Sampling Method ◽  
Audit Quality ◽  
Likert Scale ◽  
Organization Commitment ◽  
Sample Method ◽  
Functional Position

The aims of the current study are to determine the effect of independence, work experience, organization commitment, and auditor’s motivation towards audit quality of the auditor in Inspectorate of Bali Province. The population of this study were all functional position auditor and all officials of local government affairs in Inspectorate of Bali Province and the sampling method was using saturated or census sample method. The numbers of samples used were 41 respondents. The data were collected by questionnaire measured by likert scale. The result of the current study shows that independence, work experience, organization commitment, and auditor’s motivation have a positive and significant impact towards audit quality in Inspectorate of Bali Province. Keyword: Independence, work experience, organization commitment, auditor’s motivation, audit quality.

Determinants of Audit Quality with Auditor's Professionalism Skepticism as a Mediating Variable in Public Accounting Firm (KAP) Medan City

2021 ◽  
Vol 8 (9) ◽  
pp. 102-114
Author(s):  
Shabrina Tri Asti Nasution
Keyword(s):  
Audit Quality ◽  
Educational Institutions ◽  
Audit Process ◽  
Public Accounting ◽  
Professional Skepticism ◽  
Accounting Firm ◽  
The City ◽  
And Training ◽  
Good Attitude

The purpose of this study is to detect factors that encourage an increase in auditor professionalism skepticism so that they are able to produce quality audits. It is realized that audit quality comes from a good audit process and the auditor puts forward a good attitude of professional skepticism. The results of this study indicate that the experience and competence of auditors can increase the attitude of skepticism of auditor professionalism and audit quality. In addition, the skepticism of the auditor's professionalism is able to mediate the experience of the auditor and the competence of the auditor affects the quality of the audit. For KAP, especially in the city of Medan, it has an obligation to provide an equal portion of audit assignments to all auditors and provide opportunities for auditors to improve their abilities by attending education and training from both formal and non-formal educational institutions. Keywords: Experience, Competence, Skepticism, Audit Quality.

scholarly journals Kepemimpinan dalam Peningkatan Kualitas Pelayanan Publik di Daerah

2021 ◽  
Vol 21 (3) ◽  
pp. 1385
Author(s):  
Susilawati Susilawati ◽  
Eljawati Eljawati ◽  
Gradiana Tefa ◽  
Siti Nuraisyah Suwanda ◽  
Dadang Suwanda
Keyword(s):  
Service Quality ◽  
Public Service ◽  
Random Sampling ◽  
Quantitative Methods ◽  
Sampling Method ◽  
Human Life ◽  
Elementary Problem ◽  
Descriptive Approach

Garbage as a elementary problem of human life in forward territory, raises the handling urgency through providing performance of public service in hygine which is the success depends on leadership of a leader. This research uses quantitative methods with descriptive approach. Determination of research sample through multistages random sampling method and formulating them into Slovin formula. Research results show that the measurement of service quality in hygiene in the Jatinangor District Sumedang Regency is 65.30% or 3918 with good predicate. Measurement of Head of Subdistrict’s leadership in Jatinangor Subdistrict Sumedang Regency is 65.30% or 3918 with good predicate. As well as there is assosiation of Head of Subdistrict’s leadership towards service quality of hygiene in managing waste at the Jatinangor District with τ = np-nn/C(n,2) = 0.56.

scholarly journals Pengaruh Kompetensi dan Kegiatan Komite Audit terhadap Kualitas Audit

2019 ◽  
Vol 14 (1) ◽  
pp. 25-36
Author(s):  
Dayu Swispa Pamantau
Keyword(s):  
Regression Models ◽  
Audit Committee ◽  
Audit Quality ◽  
Analysis Method ◽  
Linear Regression Models ◽  
High Competence ◽  
The City ◽  
A Company

The accuracy of the determination of policies within a company is determined by the quality of the resulting audit by the auditor. Audit quality will be higher when the auditor assigned to have high competence in the field of audit, in addition to the quality of the audit will be better if the activities of the audit committee to provide oversight of internal party activities. Therefore, this study purpose to determine the effect of the competence and activities of the audit committee on audit quality. The study was conducted at the KAP region of the city of Padang and Pekanbaru. The sample used was 43 respondents. The analysis method used is to use multiple linear regression models. Based on the results of hypothesis testing results found that the competence and activities of the audit committee have a significant effect on audit quality auditors working in KAP of Padang and Pekanbaru city.

scholarly journals ANALISIS PENGARUH EASY OF USE, QUALITY OF INFORMATION TERHADAP TRUST DAN REPURCHASE INTENTION E-TICKET PADA APLIKASI TRAVELOKA

2018 ◽  
Vol 17 (2) ◽  
pp. 62-67
Author(s):  
Gunarso Wiwoho
Keyword(s):  
Quantitative Analysis ◽  
Quantitative Methods ◽  
T Test ◽  
Test Reliability ◽  
Reliability Test ◽  
Repurchase Intention ◽  
Validity And Reliability ◽  
Quality Of Information

The purpose of this study is to analyze the effect of easy of use, quality of information on trust, and repurchase intention e-ticket on the Traveloka application in Kebumen Regency. The study was conducted using populations originating from people living in Kebumen Regency and had transacted using Traveloka with a sample size of 100 respondents. The analytical method used in this study consisted of descriptive and quantitative analysis with the type of determination of respondents through purposive sampling. Analysis carried out through quantitative methods is the validity test, reliability test, classical assumption testing, t-test, determination coefficient test, path analysis, and Sobel test. The results showed that based on the validity and reliability tests all variables were declared valid and reliable. Based on the t-test the easy of use variable significantly affects trust, quality of information significantly influences trust, easy of use significantly influences repurchase intention, quality of information, and trust has an effect on repurchase intention. The Sobel test shows that trust cannot mediate easy of use with repurchase intention and trust can mediate the quality of information with repurchase intention.

scholarly journals THE EFFECT OF INDEPENDENCE, OBJECTIVITY, KNOWLEDGE, WORK EXPERINECE, INTEGRITY , ON AUDIT QUALITY (Study On West Java Provincial Inspectorate In 2018)

2019 ◽  
Vol 9 (2) ◽  
pp. 141-160
Author(s):  
Yohana Ariska Sihombing ◽  
Dedik Nur Triyanto
Keyword(s):  
Work Experience ◽  
Audit Quality ◽  
Sampling Methods ◽  
Knowledge Work ◽  
Test Results ◽  
West Java ◽  
Independent Variable ◽  
Spss Software ◽  
Positive Effect

Audit quality is audit conducted in accordance with the standard so that it is able to recognized and report in case of violations committed clients. The purpose of this study is to analyse the things that relate to the quality of the audit. This research intends to influence independent variable information simultaneously and is partial. In this research, which became the independent variables namely independence, objectivity, knowledge, work experience, and integrity while the dependent varaibel i.e. the quality of audits.The population in this research is the auditor of internal Inspectorate West Java province year 2018 by the number of respondents as many as 31 people and sampling techniques in the study of saturated samples is random sampling. Methods of analysis in this research is descriptive statistics analysis and multiple regression analysis using SPSS software 23.Based on the test results, the value of R square on this research is of 54.8%, it means that independent varibel influenced dependent variabel 54,8%. While the rest amounted to 45.2% influenced by other factors. Simultaneously varaibel the independence, objectivity, knowledge, work experience, and the integrity of the influential significantly to the quality of the audit. Partially variable positive effect significantly to certify the quality of audits. Partially variable objectivity, knowledge, work experience, and do not affect the integrity of the quality audit. Key Words : Independence, Objectivity, Knowledge, Work Experience, Integrity, Audit Quality 

scholarly journals Pengaruh Etika, Pendidikan, dan Pengalaman terhadap Kualitas Audit dengan Profesionalisme sebagai Variabel Intervening

2018 ◽  
Vol 17 (1) ◽  
pp. 18
Author(s):  
Nurul Alfiyah ◽  
Siti Maria Wardayati ◽  
Agung Budi Sulistiyo
Keyword(s):  
Professional Education ◽  
Ethics Education ◽  
Audit Quality ◽  
Sampling Technique ◽  
Quality Education ◽  
Quality Audit ◽  
The Third ◽  
Education Experience ◽  
And Training

This study aims to examine and analyze the influence of ethics, education and experience to professionalism and to test and analyze the effect of ethics education, experience and professionalism of the quality audit at the office of the Inspectorate of Banyuwangi. Where the sampling technique using census method with auditors who have the certification criteria of functional positions auditor (JFA) and follow continuous professional education and training (continuing professional education) totaling 28 people. The results showed that ethics significant effect on audit quality. Then the second hypothesis education variable has no effect on audit quality, this indicates the second hypothesis is rejected. The third hypothesis is that experience does not significantly affect professionalism. Fourth hypothesis ethics significantly affect audit quality. Education not significant effect on audit quality, this indicates a fifth hypothesis is rejected. The sixth hypothesis experience significant effect on audit quality. And the results of the seventh hypothesis professionalism significant effect on audit quality. Keywords: ethics, education, experience, professionalism and quality of the audit.

scholarly journals Pengaruh Kompetensi, Pengalaman Kerja, Etika, dan Supervisi Audit Terhadap Kualitas Hasil Audit Inspektorat Kabupaten/Kota di Provinsi Sulawesi Utara

2017 ◽  
Vol 8 (1) ◽  
Author(s):  
PAULINA THERESIA RAHAYU JUMRI ◽  
JULLIE J. SONDAKH ◽  
JESSY D.L. WARONGAN
Keyword(s):  
Work Experience ◽  
Audit Quality ◽  
Good Governance ◽  
Linear Analysis ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Internal Auditor ◽  
Regional Autonomy ◽  
North Sulawesi

Abstract. The consequence of the regional autonomy is the responsibility of local government to manage the region according to the principles of good governance. The Inspectorate’s role and functions were expected to create it, through improving the audit quality supported by quality and integrity of Government Internal Auditor (APIP). This study aimed to analyze the influences of competence, work experience, ethic, and audit supervision to the audit quality of Municipality Inspectorates in North Sulawesi Province simultaneously and partially used F-test and t-test with multiple linear analysis method.The population of this study was all of Inspectorate’s APIP of municipalities in North Sulawesi Province, and the sample were Inspectorate’s APIP of 4 municipality consist of Bitung, North Minahasa, Manado, and Talaud Islands as many as 125 respondents of APIP. The data used in this study was primary data collected by questionnaires.The results based on the calculation of the coefficient of determination in this study was 0.701 means the 70.1% audit quality influenced by competence, work experience, ethic, and audit supervision while the remaining 29.9% is influenced by other factors outside the study. After testing the hypothesis concluded that competence, ethic, and audit supervision has positively significant influences on the audit quality. While work experience has none positively significant influence on the audit quality.Keywords : competence, work experience, ethic, audit supervisionAbstrak. Konsekuensi dari otonomi daerah adalah semakin besar tanggungjawab pemerintah daerah dalam mengelola daerahnya yang sesuai dengan prinsip tata kelola pemerintahan daerah yang baik. Peran dan fungsi Inspektorat sangat diharapkan dalam mewujudkannya, melalui meningkatkan kualitas hasil audit yang didukung sumber daya APIP yang berkualitas dan berintegritas. Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi, pengalaman kerja, etika, dan supervisi audit terhadap kualitas hasil audit Inspektorat Kabupaten/Kota di Provinsi Sulawesi Utara secara simultan dan parsial digunakan Uji F dan Uji t dengan metode analisis linier berganda.Populasi pada penelitian ini adalah APIP Inspektorat Kabupaten/Kota di Provinsi Sulawesi Utara, dan yang menjadi sampel dalam penelitian ini adalah 4 Kabupaten/kota yaitu Kota Bitung, Kabupaten Minahasa Utara, Kota Manado, dan Kabupaten Kepulauan Talaud sebanyak 125 orang APIP. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh dengan menggunakan kuesioner.Hasil penelitian berdasarkan perhitungan koefisien determinasi dalam penelitian ini adalah 0,701 artinya kualitas hasil audit sebesar 70,1% dipengaruhi oleh kompetensi, pengalaman kerja, etika, supervisi audit sedangkan sisanya 29,9 % dipengaruhi oleh faktor lain di luar penelitian ini. Setelah dilakukan pengujian hipotesis disimpulkan bahwa kompetensi, etika dan supervisi audit berpengaruh positif dan signifikan terhadap kualitas hasil audit. Sedangkan pengalaman kerja berpengaruh positif tetapi tidak signifikan terhadap kualitas hasil audit.Kata Kunci : kompetensi, pengalaman kerja, etika, supervisi audit.

scholarly journals The Determination of Audit Quality and its Impact on Audit Report Presentation: Empirical Study at Public Accountant Office in BEKASI City

2021 ◽  
pp. 11-17
Author(s):  
Dewi Rejeki
Keyword(s):  
Data Analysis ◽  
Empirical Study ◽  
Work Experience ◽  
Quantitative Method ◽  
Audit Quality ◽  
Descriptive Statistics ◽  
Analysis Technique ◽  
Report Presentation ◽  
Public Accountant

The purpose of this study is to prove the effect of professionalism, competence, independence, and work experience of auditors on audit quality at a public accountant office in Bekasi City, which consists of senior auditors, junior auditors, partners, and supervision. The method used is a quantitative method by distributing questionnaires. The data analysis technique used is descriptive statistics and hypothesis testing. This study proves both partially and simultaneously that the professionalism, competence, independence, and work experience of auditors affect audit quality.

scholarly journals Do Work Experience, Good Governance, and Independence Influence the Audit Quality?

2019 ◽  
Vol 8 (12) ◽  
pp. 479-483
Keyword(s):  
Financial Reporting ◽  
Work Experience ◽  
Audit Quality ◽  
Good Governance ◽  
Least Square ◽  
Financial Statement Fraud ◽  
Audit Result ◽  
Business Entities ◽  
The Many

Financial auditors play an important role in the financial reporting of business entities. The auditor must examine the report or bookkeeping company. When conducting its audit work, auditors are required to have competence in accounting or finance and always maintain an independent attitude. Even so, until now there are still many people who doubt the competence and independence of public accountants. This is compounded by the many cases involving the public accounting profession, in many financial statement fraud cases that occurs worldwide such as the Enron, Phar-Mor, Crazy Eddie case. This study aims to analyze in order to obtained statistical result regarding how auditor work experience, understanding of Good Governance (GG), independence of auditor influenced quality of the audit result. The sample in our study was obtained by using a purposive sampling method for certified auditor firm in the Jakarta Special Capital Region. We have 200 auditors as our respondents from various audit firms. Hypothesis testing is done by using ordinary least square. We used determination of coefficient, t test and f test. On the conclusion, we have evidence that good governance variable significantly influences audit quality, while work experience variables and independence variable do not significantly influence audit quality. Our study also stated that all the independent variables give influence magnitude 64.8 percent for explaining quality of audit.

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