scholarly journals PENGARUH SKEPTISME PROFESIONAL, PENGALAMAN KERJA, AUDIT FEE DAN INDEPENDENSI TERHADAP KUALITAS AUDIT PADA KAP DI DKI JAKARTA

2019 ◽  
Vol 5 (2) ◽  
pp. 151
Author(s):  
Susi Dwi Mulyani ◽  
Jimmi Osamara Munthe
Keyword(s):  
Work Experience ◽  
Audit Quality ◽  
Hypothesis Test ◽  
Linear Regression Analysis ◽  
Audit Fees ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Professional Skepticism ◽  
Audit Fee ◽  
Positive Effect

<p><em>The purpose of this study was to determine the Influence of Professional Skeptism, Work Experience, Audit Fee and Independence to Audit Quality at Public Accountants in DKI Jakarta. The data used in this study are the primary data in the form of a respondent's answers from questionnaire data collection. Sample taking use a coevicience sampling method were 150 samples that meet the criteria. This study used multiple linear regression analysis for hypothesis test. The results showed variable professional skepticism and audit fees that have positive effect on audit quality and work experience variables and independence not have influences audit quality.</em></p>

scholarly journals Kualitas Audit: Ditinjau dari Fee Audit, Risiko Audit dan Skeptisme Profesional Auditor sebagai Variabel Moderating

2020 ◽  
Vol 8 (1) ◽  
pp. 9
Author(s):  
Muslim Muslim ◽  
Syamsuri Rahim ◽  
Muhammad Faisal AR Pelu ◽  
Alma Pratiwi
Keyword(s):  
Regression Analysis ◽  
Audit Quality ◽  
Audit Fees ◽  
Public Accounting ◽  
Audit Risk ◽  
Accounting Firms ◽  
Professional Skepticism ◽  
Audit Fee ◽  
The Relationship ◽  
Positive Effect

The purpose of this study was to determine the effect of audit fees and audit risk on audit quality with auditor professional skepticism as a moderating variable. This research was conducted at 8 public accounting firms in Makassar city with 40 respondents. The analytical method used is multiple regression analysis (Moderated Regression Analysis) which is used to measure the strength of the relationship between two or more variables. The results of this study found that the audit fee variable had a negative and not significant effect on audit quality. These results illustrate that the higher the audit fee received by the auditor, the audit quality will decrease. While audit risk is not a significant positive effect on audit quality. The results of this study illustrate that the higher the audit risk, the audit quality will decrease. The auditor's professional skepticism as a moderating variable is not able to strengthen the effect of audit fees on audit quality. Furthermore, auditor professional skepticism as a moderating variable is also unable to strengthen the effect of audit risk on audit quality

scholarly journals The Effect of Auditor Ethics, Auditor Experience, Audit Fees, and Auditor's Motivation on Audit Quality (Case study of a Public Accounting Firm in Semarang)

2020 ◽  
Vol 3 (2) ◽  
pp. 139
Author(s):  
Ika Mulyani
Keyword(s):  
Audit Quality ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Audit Fees ◽  
Multiple Linear Regression Analysis ◽  
Statistical Test ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Analysis Model

<p class="s20"><span class="s14"><span class="bumpedFont15"> </span></span><span class="s19"><span class="bumpedFont15">The purpose of this paper is to identify the effect of Auditor Ethics, Auditor Experience, Audit Fees, and Auditor’s Motivation on Audit Quality.</span></span></p><p class="s22"><span class="s4"><span class="bumpedFont15">The population of this research is the Auditor at the Public Accountant Office in Semarang. The sampling technique uses Simple Random Sampling. The data used in this study are primary data taken by distributing questionnaires. The analysis model uses multiple linear regression analysis models, while the analysis technique uses the Statistical Test F, the Coefficient of Determination </span></span><span class="s21"><span class="bumpedFont15">(</span></span><span class="s21"><span class="bumpedFont15">, </span></span><span class="s4"><span class="bumpedFont15">and the Statistical test t.</span></span></p><p class="s22"><span class="s4"><span class="bumpedFont15">The results of the analysis and discussion showed that the auditor's ethical variables, auditor's experience, audit fees, and auditor's motivation simultaneously had a significant effect on audit quality. Auditor ethics, auditor experience, and Auditor Motivation on the quality of each audit partially significant effect on audit quality. </span></span><span class="s4"><span class="bumpedFont15">Whereas Audit Fee partially has no significant effect on Audit Quality.</span></span></p>

scholarly journals Effect of intervention of management and audit fee on auditor independence

2019 ◽  
Vol 6 (4) ◽  
pp. 31-36 ◽  
Author(s):  
I Putu Agus Atmaja Negara ◽  
I Ketut Budiartha
Keyword(s):  
Linear Regression Analysis ◽  
Audit Fees ◽  
Multiple Linear Regression Analysis ◽  
Auditor Independence ◽  
Public Accounting ◽  
Management Intervention ◽  
Analysis Technique ◽  
Audit Fee ◽  
Negative Effect ◽  
Positive Effect

The purpose of this study was to determine the effect of management intervention and audit fees on auditor independence. This research was conducted at the Office of Public Accounting in Bali Province. The data analysis technique used is multiple linear regression analysis. The results found that Management intervention had a negative effect on Auditor Independence. This shows that the stronger the management intervention, the weaker the auditor's independence. Audit Fee has a positive effect on Auditor Independence. This shows that the higher the audit fee, the auditor's independence will also increase.

scholarly journals Tinjauan terhadap Kualitas Kerja Karyawan Berdasarkan Pengalaman Kerja dan Motivasi pada PT. Latexindo Toba Perkasa Kabupaten Deli Serdang

2019 ◽  
Vol 2 (2) ◽  
pp. 279-293
Author(s):  
Amrin Mulia Utama
Keyword(s):  
Work Experience ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Research Data ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Significance Level ◽  
Analysis Techniques ◽  
Positive Effect

This study aims to find out) The effect of work experience and motivation variables on employee performance of PT. Latexindo Toba Perkasa Deli Serdang District This research is categorized as associative research. Samples taken were 55 employees of PT. Latexindo Toba Perkasa Deli Serdang District. Data analysis techniques in this study are multiple linear regression analysis techniques. The research data comes from primary data and the process of collecting data using interviews and questionnaires. From the results of the study obtained Work experience has a significant positive effect on employee performance, where t is equal to 3,714 > t table 1.67469 with a significance of 0.000 <0.005. Motivation has a significant positive effect on employee performance where t count is 3,511 > t table 1.67469 with significance 0.001 <0.005. Work experience and motivation influence simultaneously on employee performance where F count is 38,575 with a significance level of 0,000 < 0.005. The calculated F value is 38.575 and F table 3.18. Significance value 0.001 < 0.005.

scholarly journals INDEPENDENSI, KOMPETENSI, PENGALAMAN KERJA, DAN DUE PROFESSIONAL CARE: PENGARUHNYA TERHADAP KUALITAS AUDIT YANG DIMODERASI DENGAN ETIKA PROFESI (Studi Empiris pada Kantor Akuntan Publik se-Jawa Tengah dan DIY)

2018 ◽  
Vol 1 (1) ◽  
pp. 75-88
Author(s):  
Widia Arum Ningtyas ◽  
Mochammad Abdul Aris
Keyword(s):  
Regression Analysis ◽  
Work Experience ◽  
Professional Ethics ◽  
Audit Quality ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Public Accounting ◽  
Professional Care

The purpose of this study was to analyze the effect of the independence, competence, work experience ,and  due professional care to the quality of the audit and the independence, competence, work experience and due professional care on audit quality that is moderated by the ethics of the profession, especially at the internal auditors working in public accounting in Cental Java and Yogyakarta. The population in this study are all auditors who work in public accounting in Central Java and Yogyakarta. The sampling technique used was purposive sampling method, with the acquisition of a sample of 78 respondents. The primary data collection using the questionnaire. The data are analyzed using multiple linear regression analysis and moderated regression analysis (MRA). The results of the analysis proved that the variable independence, competence, work experience, due professional care, the interaction of the independence of the ethics of the profession, and the interaction of experience working with professional ethics partially significant effect on audit quality, while the interaction of competence with professional ethics and interaction due professional care with ethics profession partially no significant effect on audit quality.

Pengaruh Ukuran Perusahaan, Risiko Perusahaan, dan Profitabilitas Klien Terhadap Audit Fee

2020 ◽  
Vol 8 (3) ◽  
pp. 361-372
Author(s):  
Pra Dhita Fisabilillah ◽  
Rahmasari Fahria ◽  
Praptiningsih Praptiningsih
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Audit Fees ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Manufacturing Companies ◽  
Significance Level ◽  
Analysis Technique ◽  
Audit Fee ◽  
Positive Effect

This research is a quantitative study that aims to determine the effect of company size, company risk, and client profitability on audit fees. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2018 which were selected using purposive samples. The number of observations is 99 samples. The analysis technique used in this study is multiple linear regression analysis using SPSS 25 software with a significance level of 5%. The results of the test show that (1) company size has a positive effect on audit fees (2) company risk has no effect on audit fees, and (3) client profitability has a positive effect on audit fees.   Keywords: Company Size, Company Risk, Client Profitability, Audit Fee

scholarly journals PENGARUH NARSISME KLIEN, AUDIT FEE, INDEPENDENSI, SKEPTISME PROFESIONAL, DAN INTERLOCK AUDITOR EKSTERNAL TERHADAP AUDIT JUDGEMENT DALAM PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN (STUDI KASUS PADA KAP DI MANADO)

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Claudia Wanda Melati Korompis ◽  
Lady Diana Latjandu
Keyword(s):  
Financial Reporting ◽  
Linear Regression Analysis ◽  
Personal Characteristic ◽  
Financial Statements ◽  
Audit Fees ◽  
Multiple Linear Regression Analysis ◽  
Professional Skepticism ◽  
External Auditors ◽  
Audit Judgment ◽  
Audit Fee

A material misstatement is the beginning of a fraud that can not be detected by an auditor and may have negative effects on the financial reporting process. The Internal factors related to the audit work environment in this research are audit fees, Independence, professional skepticism and Auditor Interlock. Sometimes, the amount of audit fee makes an auditor in a dilemma position on giving the opinion about the fairness of financial statements relating to the interests of many parties. The other factor which making a dilemma problem is Independence. Independence should be maintained by an auditor to provide a neutral assessment of the financial statements. Researchers also choose professional skepticism as things that need to be developed in order to reduce the adverse effects of fraudulent financial statement. The last Internal factor in this research is Auditor Interlock that may help auditor to get all disclosure that they’re needed. The unique external factor is client narcissism. Narcissism is known as a distorted personal characteristic that may obstruct an auditor's opinion statement according to the scope of the examination.The samples are all external auditors in KAP which operating in Manado area. Multiple linear regression analysis is an analysis thecnique that used in this research. Instrument in this research is questionnaire and processed using SPSS program.The results of this study indicate that the Audit fee and Independence have a significant effect on audit judgment. While Client Narsism, Professional Skepticism, and Interlock external auditors have no significant effect on audit judgment. Key Words: Narcissism, Fee, Independence, Skepticism, Interlock, Judgment

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.

scholarly journals Pengaruh Pengalaman Kerja, Independensi, Integritas, Kompetensi Dan Etika Auditor Kualitas Audit

2020 ◽  
Vol 8 (2) ◽  
pp. 100-112
Author(s):  
Muslim Muslim ◽  
Andi Nurwanah ◽  
Ratna Sari ◽  
Muhammad Arsyad
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Work Experience ◽  
Audit Quality ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
T Test ◽  
Test Reliability ◽  
Primary Data

The purpose of this study is to assess and evaluate the influence of work experience, autonomy, honesty, competence and audit ethics on the audit quality of the public accounting firm in Makassar city. This method of analysis used in the study is quantitative with primary data sources, which are data collected by administering questionnaires directly without intermediaries. Multiple linear regression analysis was used using the t-test to prove and evaluate this. There were 48 respondents to the number of samples in this report. The validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression test, coefficient determination test, t-test, and f test were used for data analysis. The conclusion of this analysis is that there is a positive and important influence of work experience on the consistency of audits. Freedom has a positive and powerful influence on the consistency of audits. Integrity has a positive and meaningful influence on the consistency of audits. Competence has a positive and important effect on the quality of the audit, and Auditor Ethics has a positive and important impact on the quality of the audit.

scholarly journals Pengaruh Beban Kerja, Pengalaman, dan Skeptisme Profesional Terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan (Studi Empiris pada BPK RI Perwakilan Propinsi Sumatera Barat)

2018 ◽  
Vol 6 (1) ◽  
pp. 1173
Author(s):  
Yulia Eka Sari ◽  
Nayang Helmayunita
Keyword(s):  
Linear Regression Analysis ◽  
Fraud Detection ◽  
Multiple Linear Regression Analysis ◽  
Regression Method ◽  
Primary Data ◽  
Professional Skepticism ◽  
Detection Ability ◽  
Multiple Regression Method ◽  
New Evidence ◽  
Positive Effect

This research aims to find new evidence about the factors that effect the workload,experience and professional skepticism to fraud detection ability of auditor. Respondents in this research is the auditor’s who work at Badan Pemeriksa Keuangan (BPK) Padang Province Representation. Collecting data of thid study using a questionnaires submitted to 42 auditors. From questionnaires distributed 36 questionnaires (85,71%) were completed and can be processed. The data of this study using primary data directly through a questionnaires and analyzed using SPSS version 22 for windows. The data were analyzed to test the hypothesis using multiple linear regression analysis approach Then, the research using multiple regression method found that only workload having a negative on the fraud detection ability of auditor. While, experience, and professional skepticism having a positive effect on the fraud detection ability of auditor.Keywords: workload, experience, professional skepticism, and fraud detection ability of auditors

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