PENGARUH PENGALAMAN, INDEPENDENSI, SKEPTISISME PROFESIONAL AUDITOR, PENERAPAN ETIKA, DAN BEBAN KERJA TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN

<em>This study to examine the inflluence of experience, independence, auditor professional scepticism, application of ethics, and workload on the ability of auditors in detecting fraud in the public accounting firm in Jabodetabek using multiple regression analysis. In this study using of hypothesis testing. The technique of sampling with convenience sampling approach. The study sample of 97 respondents in 14 public accounting firm in Jabodetabek. The result conclude that experience, independence, and workload have no effects on the ability of auditors in detecting fraud. While auditors professional skepticism and application of ethics have significant positive effects on the ability of auditors in detecting fraud.</em>

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Pengaruh Integritas, Profesionalisme dan Kompetensi Auditor terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik (KAP) di Bandung

Jurnal EBI ◽

10.52061/ebi.v3i1.30 ◽

2021 ◽

Vol 3 (1) ◽

Author(s):

Turini Turini

Keyword(s):

Regression Analysis ◽

Audit Quality ◽

Sampling Technique ◽

Analysis Method ◽

Public Accounting ◽

Accounting Firm ◽

Multiple Regressions ◽

The Public ◽

Convenience Sampling

This study aims to examine the effect of integrity, professionalism and competence of auditors on audit quality at the public accounting firm in Bandung. Data were collected by distributing questionnaires with the convenience sampling technique to the respondents. While the sample used is the auditors who work at the Public Accounting Firm, Risman and Arifin, Dr. H.E. Suhardjadinata and Partners and Prof. Dr.H.tb Hasanudin, M.SC, and Partners who are domiciled in Bandung, totaling 35 samples. The analysis method used in this study is regression analysis with SPSS version 21 for Windows software. From multiple regressions, it produces three hypotheses that show its effect on audit quality, namely: integrity has a significant effect on audit quality. Professionalism has a significant effect on audit quality. Auditor competence has a positive significant effect on audit quality.

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PENGARUH INDEPENDENSI AUDITOR DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT DENGAN TEKANAN KLIEN SEBAGAI VARIABEL MODERASI

Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT ◽

10.36226/jrmb.v4i3.287 ◽

2019 ◽

Vol 4 (3) ◽

pp. 381-390

Author(s):

Prayogi Gunawan ◽

Abriandi Abriandi

Keyword(s):

Regression Analysis ◽

Audit Quality ◽

Ideal Condition ◽

Certified Public Accountants ◽

Public Accounting ◽

Accounting Firm ◽

The Public ◽

Questionnaire Form ◽

Client Pressure ◽

Survey Approach

This study aims to test whether client pressure can moderate the influence of auditor’s independence and auditor’s competence on audit quality. This study used a survey approach with questionnaire form which filled by 80 auditors who work at the Public Accounting Firm of North Jakarta listed at the Indonesian Institute of Certified Public Accountants. Regression analysis was used to test the hypothesis. The result of the research shows that if the auditor has high independence and competence, then audit quality will be higher also. Based on testing of a pure moderator, client pressure is able to moderate and strengthen each influence of auditor’s independence and auditor’s competence on audit quality. This suggests that this study produces an ideal condition in which client pressure makes the auditor more independent and competent to the job. Keywords: Auditor’s independence, Auditor’s competence, Audit quality, Client pressure

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

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v5i1.4844 ◽

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>

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

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i11.p13 ◽

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.

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PENGARUH REPUTASI UNDERWRITER, PERSENTASE SAHAM YANG DITAWARKAN KE PUBLIK, DAN PENGGUNAAN DANA IPO UNTUK INVESTASI TERHADAP TINGKAT UNDERPRICING SAHAM SYARIAH PADA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2013-2016

Jurnal Akuntansi dan Keuangan ◽

10.29103/jak.v5i2.1817 ◽

2017 ◽

Vol 5 (2) ◽

pp. 99

Author(s):

Nur Afni Yunita ◽

Muftia Chairunnisa

Keyword(s):

Regression Analysis ◽

Hypothesis Testing ◽

Multiple Regression Analysis ◽

Multiple Regression ◽

Sampling Technique ◽

Purposive Sampling ◽

The Public ◽

Underwriter Reputation ◽

Independent Variable ◽

Selection Of

This study aims to examine the influence of underwriter reputation, the percentage of shares offered to the public and the use of IPO funds for investment to the level of underpricing of Islamic shares in companies conducting IPOs in 2013-2016. The sampling technique used is a purposive sampling in which the selection of samples based on certain criteria, so that the sample obtained in this study are 33 companies from a population of 342 companies. The dependent variable in this study is underpricing, while the independent variable is the underwriter's reputation, the percentage of shares offered to the public, and the use of IPO funds for investment. This study uses multiple regression analysis with hypothesis testing using SPSS 16 for Windows. The results show that the Underwriter reputation does not significantly influence the underpricing of sharia shares. The percentage of shares offered to the public does not significantly influence the underpricing of Islamic shares and the use of IPO funds for investment does not significantly influence the underpricing of Islamic shares.

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The Effect of Competence, Independence, and Professional Auditors to Audit Quality

JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) ◽

10.33751/jhss.v1i1.363 ◽

2017 ◽

Vol 1 (1) ◽

pp. 1-4

Author(s):

Lia Dahlia Iryani

Keyword(s):

Social Sciences ◽

Regression Analysis ◽

Audit Quality ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Public Accounting ◽

Accounting Firm ◽

The Public ◽

Public Accountant

Abstract. The objectives to be achieved in this research are as follows: 1. To know the auditor's competence to audit quality, 2. To know the auditors independence to audit quality, 3. To know auditors professionalism to audit quality. This research uses Multiple Linear Regression Analysis with Statistical Package for Social Sciences (SPSS) Ver program.21:00. The subjects of this research are 18 Public Accountant Firm in South Jakarta with the number of respondents as many as 97 respondents. Based on the results of hypothesis testing and refers to the formulation and objectives of this study, it can be drawn conclusions as follows: 1. Competence auditors in carrying out the audit have a positive and significant impact on audit quality at Public Accounting Firm in South Jakarta, so the more competent an auditor The better the quality of the audit, 2. The independence of the auditor in conducting the audit has a positive and significant impact on the quality of audit at the Public Accountant Office in South Jakarta, so the higher the auditor's independence attitude the higher the audit quality, 3. Auditor professionalism in conducting audit has a positive and significant impact on audit quality at Public Accountant Office in South Jakarta, so the higher the auditor's professionalism, the higher the audit quality. Keywords: Competence, Indepedence, Professional, Audit Quality.

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The Effect of Experience, Independence, and Gender on Auditor Professional Scepticism with Professional Ethics as Moderating

Accounting Analysis Journal ◽

10.15294/aaj.v9i2.25629 ◽

2020 ◽

Vol 9 (2) ◽

pp. 138-145

Author(s):

Tuti Dewi Ratna ◽

Indah Anisykurlillah

Keyword(s):

Regression Analysis ◽

Professional Ethics ◽

Descriptive Analysis ◽

Sampling Technique ◽

Ethical Awareness ◽

Accounting Firm ◽

The Public ◽

Central Java ◽

Convenience Sampling ◽

And Gender

This study is aimed to analyze some factors that affect the scepticism of professional auditor. These factors are experience, independence, gender, and professional ethics. Population of this research were 347 auditors who work at the public accounting firm in Central Java and Yogyakarta. Sampling technique used convenience sampling and obtained sample of 83 auditors. For collecting data, the writer used questionnaires. The method of analyzing data was descriptive analysis and multiple regression analysis with IBM SPSS version 21 application. The statistical method used to examine the hypothesis was Moderated Regression Analysis (MRA). The results of this study indicate that the experience of auditors, gender, and professional ethics have a significant effect on auditor professional scepticism. While independence, interaction of experience and professional ethics, interaction of independence and professional ethics, as well as the interaction of gender and professional ethics have no significant effect on professional scepticism of auditors. The conclusion of this study is the need for experience, independence, and high ethical awareness for male and female auditors to remain sceptical in every audit practice.

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ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI SKEPTISISME PROFESIONAL AUDITOR

Equity ◽

10.34209/.v19i2.479 ◽

2016 ◽

Vol 19 (2) ◽

pp. 99

Author(s):

Novayanti Anggraini H ◽

Rahmawati Hanny Y

Keyword(s):

Qualitative Research ◽

Regression Analysis ◽

Sampling Technique ◽

Auditor Independence ◽

Public Accounting ◽

Professional Skepticism ◽

Accounting Firm ◽

Purposive Sampling

The purpose of this study was to determine the extent to which the factors of competence, objectivity, integrity, experience, independence, and the risk of an effect on the auditor's professional skepticism. This type of research in this study is a qualitative research. The population in this study is the auditors who work in public accounting firm in the whole area of Central Jakarta. The sampling technique in this study were selected through purposive sampling technique. The number of samples in this study is 24 KAP with 150 respondents. Analysis of data using regression analysis. The result of this research is the competence of auditors have an influence on the auditor's professional skepticism . Objectivity auditor has an influence on the auditor's professional skepticism. Integrity auditor has an influence on the auditor's professional skepticism. Experience auditor has an influence on the auditor's professional skepticism. Auditor independence have an influence on the auditor's professional skepticism. Risk auditor has an influence on the auditor's professional skepticism. And competence audior , auditor objectivity, integrity auditor , auditor experience , auditor independence and auditor risk together have an influence on the auditor's professional skepticism .

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Pengaruh Independensi dan Profesionalisme Terhadap Kualitas Audit dengan Kepuasan Kerja Sebagai Variabel Pemoderasi

WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) ◽

10.22225/we.19.1.1578.30-34 ◽

2020 ◽

Vol 19 (1) ◽

pp. 30-34

Author(s):

Gine Das Prena ◽

I Wayan Angga Sudiartama

Keyword(s):

Job Satisfaction ◽

Regression Analysis ◽

Audit Quality ◽

Sampling Technique ◽

Public Accounting ◽

Accounting Firm ◽

Purposive Sampling ◽

The Public ◽

Positive Effect ◽

Public Accountant

Abstract-This study aims to influence independence and professionalism on audit quality with job satisfaction as moderating variables. The research was conducted at the Public Accounting Office located in the Bali Region. The population of this research is all auditors who work at the Public Accountant Office in Bali with a purposive sampling technique to obtain a sample of 112 auditors. Data is collected using questionnaires. Data analyzed uses Moderated Regression Analysis. The results of the study show that 1) Independence has a positive effect on audit quality at the Public Accounting Firm in Bali. 2) Professionalism has a positive effect on audit quality at the Public Accountant Office in Bali. 3) Job Satisfaction strengthens the influence of Independence on audit quality at the Public Accounting Firm in Bali. 4) Job Satisfaction strengthens the influence of audit Professionalism on audit quality at the Public Accounting Firm in Bali. Keywords: Independence; professionalism; audit quality; job satisfaction Abstrak-Penelitian ini bertujuan untuk Pengaruh lndependensi dan Profesionalisme Terhadap Kualitas audit dengan Kepuasan Kerja sebagai Variabel Pemoderasi. Penelitian dilakukan di Kantor Akuntan Publik yang berada di Wilayah Bali. Populasi penelitian ini adalah seluruh auditor yang bekerja pada Kantor Akuntan Publik di Bali dengan teknik purposive sampling sehingga diperoleh sampel sebanyak 112 Auditor. Data dikumpulkan dengan menggunakan kuisioner. Data dianalsis mengguanakan Moderated Regression Analysis. Hasil penelitian menunjukan bahwa 1) Independensi berpengaruh positif terhadap kualitas audit pada Kantor Akuntan Publik di Bali. 2) Profesionalisme berpengaruh positif terhadap kualitas audit pada Kantor Akuntan Publik di Bali. 3) Kepuasan Kerja memperkuat pengaruh Independensi terhadap kualitas audit pada Kantor Akuntan Publik di Bali. 4) Kepuasan Kerja memperkuat pengaruh Profesionalisme audit pada kualitas audit pada Kantor Akuntan Publik di Bali. Kata Kunci: Independensi; profesionalisme; kualitas audit; kepuasan kerja

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PENGARUH AKUNTABILITAS DAN KOMPETENSI TERHADAP KUALITAS AUDIT (Survey Pada Kantor Akuntan Publik Di Bandung)

Jurnal Akuntansi ◽

10.24912/ja.v19i3.85 ◽

2017 ◽

Vol 19 (3) ◽

pp. 357

Author(s):

Eka Purwanda ◽

Emmatrya Azmi Harahap

Keyword(s):

Regression Analysis ◽

Multiple Regression Analysis ◽

Multiple Regression ◽

Significant Influence ◽

Audit Quality ◽

Significant Positive Effect ◽

Accounting Profession ◽

Public Accounting ◽

Accounting Firm ◽

Positive Effect

Profesi Akuntan publik (auditor) berada dalam situasi dilematis, karena banyak Akuntan publik yang belum mematuhi SKPN dan hal tersebut mempengaruhi hasil opini. Penelitian ini menganalisis pengaruh akuntabilitas dan kompetensi terhadap kualitas audit Kantor Akuntan Publik di Bandung secara simultan maupun parsial. Akuntabilitas adalah kewajiban pihak pemegang amanah (agent) untuk memberikan pertanggungjawaban semua aktivitas kepada pihak pemberi amanah sedangkan Kompetensi artinya auditor harus mempunyai kemampuan, ahli dan berpengalaman untuk dapat mendukung kesimpulan yang akan diambilnya, kedua variabel ini berpengaruh kualitas audit. Penelitian ini menggunakan analisis regresi linier berganda. Unit analisis dalam penelitian ini adalah supervisor yang bekerja pada Kantor Akuntan Publik di Bandung. Jumlah populasi dalam penelitian ini adalah 60 supervisor, sedangkan sampel yang diperoleh adalah 24 supervisor. Hasil dari penelitian ini menunjukkan Akuntabilitas dan Kompetensi secara simultan mempunyai pengaruh yang signifikan terhadap kualitas audit. Akuntabilitas berpengaruh positif signifikan terhadap kualitas audit dan Kompetensi berpengaruh positif signifikan terhadap kualitas audit.Public accounting profession (auditors) ison atough situation, because there are public accountants who still disobey SKPN and that affects opinion results. The purpose of this study is to analyze the influence of accountability and competenceon audit qualityat Public Accounting Firm in Bandung, either simultaneously or partially. Accountability is the obligation of agent to be responsible for all activities to agent and Competence is auditor must have the ability , skill and experience to be able to support a conclusion that will be taken, both this variables effect on audit quality. This study use multiple regression analysis. The unit analysis in this research is supervisors who work in Public Accounting Firm in Bandung. Amout of population that use in this research are 60 auditors, while the sample obtained are 24 supervisors. Result of this study show that acountibility and competence simultaneously have a significant influence on audit quality. Accountability significant positive effect on the audit quality and Competence significant positive effect on audit quality.

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