scholarly journals PENGARUH KOMPETENSI, INDEPENDENSI DAN PENGALAMAN AUDIT APARAT PENGAWASAN INTERN PEMERINTAH TERHADAP KUALITAS AUDIT INTERNAL DENGAN ETIKA SEBAGAI VARIABEL MODERASI PADA INSPEKTORAT JENDERAL DI TENTARA NASIONAL INDONESIA

2019 ◽  
Vol 6 (1) ◽  
pp. 95
Author(s):  
Sri Sukesi
Keyword(s):  
Hypothesis Testing ◽  
Audit Quality ◽  
Internal Audit ◽  
Sampling Technique ◽  
Armed Forces ◽  
Validity And Reliability ◽  
Study Population ◽  
Relationship Of ◽  
Positive Effect

<p><em>This study aims to determine the effect of competency, independence, audit experience with ethics as a moderating variable on the quality of internal audit both simultaneously and partially at the Inspectorate General in the Indonesian Armed Forces.</em></p><p><em> T</em><em>he method used in this study is a causal research method that aims to determine the causal relationship of the independent variables, namely competence, independence and audit experience with the dependent variable, namely audit quality with ethical moderation variables</em><em>.</em></p><p><em>The study population was 139 with a sample of 105 people determined using purposive sampling technique. The technique of collecting data using a questionnaire. Data instrument testing is done by validity and reliability testing, while the data analysis is correlation, determination, moderation regression and hypothesis testing</em></p><p><em>Based on the results of hypothesis testing, simultaneously competency, independence, and audit experience in ethical moderation have a positive effect on the quality of internal audit. Partially from the competency and experience ha</em><em>ve </em><em>a positive effect on the quality of internal audit</em><em>, b</em><em>ut he independence variable does not affect the quality of internal audit. Ethics as a moderating variable can strengthen the influence of audit experience variables on internal audit quality</em><em>,</em><em>and Ethics as a moderating variable cannot strengthen the influence of competence and independence on the quality of internal audit.</em></p>

scholarly journals Analysis of the Effect of Auditor Independence, and Auditor Ethics on Audit Quality at a Public Accounting Firm in Medan City with Auditor Experience as a Moderating Variable

2021 ◽  
Vol 04 (08) ◽  
Author(s):  
Dennys Paulus Parlindungan Damanik ◽  
Keyword(s):  
Audit Quality ◽  
Structural Model ◽  
Sampling Technique ◽  
Auditor Independence ◽  
Correlational Research ◽  
Result Show ◽  
Study Population ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect

This study aims to determine the effect of auditor’s independence and auditor’s ethics on audit quality at public accountant office in Medan city with auditor’s experience as moderating variable. The method used in this study is a correlational research that study the relationship of independent variables namely auditor’s independence and auditor’s ethics with dependent variable namely audit quality and moderation variable namely audit quality. The study population was 186 auditors with sample of 45 auditors determine using purposive sampling technique. The technique of collecting data using a questionaire. Data of questionaire was analyzed with SmartPLS. The process is starting with evaluating of the measuring model than continue with the evaluating of the structural model. The result show that the measuring model has been valid and reliable and can be accepted substantially. The evaluating result of structural model show that auditor’s independence and auditor’s ethics have positive effect but not significant on audit quality. The auditor’s experience does not moderate the relationship of auditor’s independence and auditor’s ethics on audit quality.

scholarly journals FAKTOR YANG MEMPENGARUHI IMPLEMENTASI SAK ETAP PADA UMKM DENGAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABEL MODERASI

2019 ◽  
Vol 5 (1) ◽  
Author(s):  
Indah Anisykurlillah ◽  
Bergas Rezqika
Keyword(s):  
Environmental Uncertainty ◽  
Sampling Technique ◽  
Educational Background ◽  
Analysis Technique ◽  
Business Size ◽  
Study Population ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect ◽  
And Training

This research aims to determine the effect of educational background, business size, business age, understanding of technology, socialization and training on the Implementation of SAK ETAP and its effects when moderated by environmental uncertainty. The study population was oyster mushroom MSMEs that were spread in Temanggung Regency, a total of 48 MSMEs. Sampling using saturation sampling technique, then obtained a sample of 48 respondents for analysis. The data analysis technique used is the Moderate Regression Analysis (MRA) with the help of IBM SPSS Statistics 21 program. The results showed that socialization and training had a significant positive effect on the implementation of SAK ETAP. Environmental uncertainty strengthens the relationship of socialization and training to the implementation of SAK ETAP. Educational background, business size, and understanding of technology have no effect on the implementation of SAK ETAP. Environmental uncertainty cannot moderate the relationship of educational background and implementation of SAK ETAP. Environmental uncertainty cannot moderate the relationship between understanding technology and implementing SAK ETAP. The conclusions of this research indicate that the higher the frequency of socialization and training has an effect on the implementation of SAK ETAP and environmental uncertainty can be used as moderation because it is able to strengthen business size, business age and socialization and training.�Keywords: Implementation of SAK ETAP; Educational Background; Business Size; Business Age; Understanding of Technology; Socialization and Training; Environmental Uncertainty

scholarly journals Pengaruh Motivasi, Dukungan Manajemen dan Integritas terhadap Kualitas Audit Internal Aparat Inspektorat dalam Pengawasan Keuangan Daerah (Studi Empiris Pada Inspektorat Kota Manado)

2020 ◽  
Vol 11 (1) ◽  
Author(s):  
TARIDA ELISA BUTARBUTAR ◽  
LINTJE KALANGI ◽  
HENDRIK GAMALIEL
Keyword(s):  
Quantitative Research ◽  
Audit Quality ◽  
Internal Audit ◽  
Financial Supervision ◽  
Primary Data ◽  
Management Support ◽  
Significant Positive Effect ◽  
Internal Auditors ◽  
Positive Effect

Abstract. Internal Auditor is a profession of community trust. The great trust of the Community requires internal auditors to pay attention to the quality of audit. Internal auditors are expected to have a large enough role to assist in achieving organizational objectives. This research aims to analyse and empirically prove the influence of motivation, management support, and integrity of the internal audit quality of inspectorate apparatus in the regional financial supervision. This is a quantitative research. It employed primary data collected by questionnaires. Respondents in the study were internal supervisory officers working on the Inspectorate of Manado City. 45 respondents were selected as respondents, which were directly involved in the examination activities. Data was analyzed by multiple linear regression and run by SPSS program version 22. The results showed that: 1). Motivation has a significant positive effect on the quality of internal audit of inspectorate apparatus in the financial supervision of Manado City. 2). Management support significantly and positively influence the quality of internal audit of inspectorate apparatus in the financial supervision of Manado City. 3). Integrity has a significant positive effect on the quality of internal audit of inspectorate apparatus in the financial supervision of Manado City.Key Words: Motivation, Management Support, Integrity, Audit Quality.Abstrak. Auditor internal merupakan suatu profesi kepercayaan masyarakat. Kepercayaan yang besar dari masyarakat mengharuskan auditor internal memperhatikan kualitas audit yang dihasilkan. Auditor internal diharapkan mempunyai peran yang cukup besar untuk membantu dalam mencapai tujuan organisasi. Penelitian ini bertujuan untuk menganalisis dan membuktikan secara empiris Pengaruh motivasi, dukungan manajemen, dan integritas terhadap kualitas audit internal aparat inspektorat dalam pengawasan keuangan daerah. Jenis penelitian ini adalah penelitian kuantitatif, dengan menggunakan data primer melalui kuesioner. Responden dalam penelitian ini adalah aparat pengawas internal yang bekerja pada Inspektorat Kota Manado. Sampel yang digunakan adalah sebanyak 45 responden, yang terlibat langsung dalam kegiatan pemeriksaan. Data dianalisis menggunakan analisis regresi linier berganda dan pengujian data dilakukan dengan dibantu oleh program SPSS versi 22. Hasil penelitian menunjukkan bahwa: 1). Motivasi berpengaruh positif signifikan terhadap kualitas audit internal aparat inspektorat dalam pengawasan keuangan daerah Kota Manado. 2). Dukungan manajemen berpengaruh positif signifikan terhadap kualitas audit internal aparat inspektorat dalam pengawasan keuangan daerah Kota Manado. 3). Integritas berpengaruh positif signifikan terhadap kualitas audit internal aparat inspektorat dalam pengawasan keuangan daerah Kota Manado.Kata Kunci: Motivasi, Dukungan Manajemen, Integritas, Kualitas Audit.

scholarly journals AUDITOR INDEPENDEN DAN KUALITAS AUDIT : SUATU STUDI EMPIRIS PADA AUDITOR DI KAP JAWA TIMUR

2017 ◽  
Vol 2 (1) ◽  
Author(s):  
Deddy Kurniawansyah
Keyword(s):  
Peer Review ◽  
Sampling Method ◽  
Audit Quality ◽  
Control Variable ◽  
Analysis Data ◽  
Financial Statement ◽  
Primary Data ◽  
Study Population ◽  
Positive Effect

The purpose for this research is to test knowledge,number’s client, peer review to audit quality auditors working in KAP East Java. In this research, we use profesionalisme as Control variable. This study population was auditor’s working in KAP East Java of 610 independent auditor. The sampling used in this study purposive sampling method. Source of data is primary data, obtained from distributed questionares directly and email to auditors working in KAP East Java. This study used multiple regretion analysis to analysis data with the help of the program SPSS 22 edition. The results obtained in this study knowledge, number’s client, and peer review has a positive effect on audit quality auditors working in KAP East Java. For control variable, the results obtained is Profesionalisme has a positive effect on audit quality auditors working in KAP East Java. The results of this study are expected to increase the trust of stakeholders to independent auditors on the quality of the audit. High audit quality reduce asymmetric information and information of the financial statement becomes more relevant and reliable as a basis for decision making.Keyword : Knowladge, Number’s Clients, Peer Review, Audit Quality

scholarly journals THE EFFECT OF CHARACTERISTICS AND ENTREPRENEURSHIP OF THE STUDENTS 'INTEREST IN VOCATIONAL SCHOOL WITH MOTIVATION AS A VARIABLE OF MEDIATION

2020 ◽  
Vol 1 (6) ◽  
pp. 896-916
Author(s):  
Imam Faisal
Keyword(s):  
Structural Equation ◽  
Statistical Tests ◽  
Sampling Technique ◽  
Equation Model ◽  
Significant Positive Effect ◽  
Validity And Reliability ◽  
Entrepreneurial Characteristics ◽  
Study Population ◽  
Entrepreneurial Knowledge ◽  
Positive Effect

The background of this study is the high unemployment rate in Indonesia and the biggest contributor to unemployment in Indonesia is vocational graduates, this study aims to determine the effect of entrepreneurial characteristics, knowledge and motivation on entrepreneurial interest both simultaneously and partially, with entrepreneurship motivation as a mediating variable. This type of research is causality by clicking g unakan approach is quantitative. The study population was students of SMK Global Informatika. The sampling technique uses probability sampling method. The number of samples determined was 95 respondents. Methods of data analysis using structural equation model with descriptive statistical tests, the validity and reliability of data and hypothesis testing using SmartPLS program Version 3. 0 for Windows. B erdasarkan test results determination coefficient result in the value of R -S quare respectively at 0 , 489 to 0,646 for the motivation and interest in entrepreneurship , it refers k an effect of variable characteristics and entrepreneurial knowledge on the motivation of entrepreneurship of 48.9 per cent, then the influence of the characteristics , entrepreneurial knowledge and motivation was 64.6 percent, while the remaining 51.1 percent and 35.4 percent were influenced by other factors not examined . The results of this study indicate that : (1) entrepreneurial characteristics and knowledge have a significant positive effect on entrepreneurial motivation ; (2) the characteristics, knowledge and motivation of entrepreneurship have a significant positive effect directly on entrepreneurial interest ; (3) When the characteristics and entrepreneurial knowledge mediated by variab el entrepreneurship motivation , both variables have the effect of partial mediation interest in entrepreneurship.

scholarly journals Pengaruh Pengalaman, Etika Profesi, Objektivitas dan Time Deadline Pressure terhadap Kualitas Audit Di Badan Pengawas Keuangan dan Pembangunan Medan

SENTRALISASI ◽  
2019 ◽  
Vol 8 (2) ◽  
pp. 67
Author(s):  
Keumala Hayati ◽  
Ester Marianita Pangaribuan ◽  
Munawarah Munawarah ◽  
Wenny Anggresia Ginting
Keyword(s):  
Professional Ethics ◽  
Audit Quality ◽  
Sampling Technique ◽  
Quality Audit ◽  
Physical Evidence ◽  
Research Populations ◽  
Deadline Pressure ◽  
North Sumatra ◽  
Positive Effect

AbstrakThe  objective  of  the  research  was  to  analyze  and  provide  physical evidence: (1) The effect of Experience of auditor on the Audit Qaulity (2) Effect of Professional Auditor Ethics on the Quality of Audit, (3) Effect of Auditor Objectivity on the Quality of Audit, 4) Effect of Auditor Time Deadline Pressure on the Quality Audit, (5) Effect of Experience, Professional Ethics, Objectivity And Time Deadline Pressure simultaneously on the Quality Audit. The research populations were all auditors working at BPKP office, North Sumatra Province. The research samples used were chosen using saturated sampling technique, consisting of 95 respondents with return rate of 100%. The research data were analyzed using multiple regression analysis. Results of the analysis concluded that the (1) Experience and Professional Auditor Ethics significant positive effect on Audit Quality, (2) Objectivity and Time Deadline Pressure did not have any significant effect on Audit Quality, and (3) Experience, Ethics Profession, Objectivity, And Time Deadline  Pressure  simultaneously  had  a  significant  effect  on  Audit  Quality.  Keywords: Experience, Ethic Professional,Objectivity, Time Deadline Pressure, AuditQuality

scholarly journals Pengaruh Kompetensi, Objektivitas, Etika, Integritas, dan Time Budget Pressure terhadap Kualitas Pemeriksaan pada BPK Perwakilan Kalimantan Timur

2020 ◽  
Vol 3 (2) ◽  
pp. 109-121
Author(s):  
Firmansyah Firmansyah ◽  
Sarwani Sarwani ◽  
Lili Safrida
Keyword(s):  
Audit Quality ◽  
Time Budget ◽  
Accounting Standards ◽  
Sampling Technique ◽  
State Institutions ◽  
East Kalimantan ◽  
The Republic ◽  
Time Budget Pressure ◽  
Positive Effect

This study aims to determine the effect of competence, objectivity, ethics, integrity, and time budget pressure on audit quality. Compliance with applicable accounting standards to maintain public trust in high state institutions in the Audit Board of the Republic of Indonesia is needed. This research was conducted at the Audit Board of the Republic of Indonesia, East Kalimantan Province Representative. Data were taken from distributed questionnaires, and produced 35 respondents using purposive sampling technique. The method of data analysis in this study used multiple linear regression. The results of this study indicated that integrity had a positive effect on audit quality. It showed that the higher the integrity of an auditor, the better the quality of the resulting inspection or auditing, while the variables of competence, objectivity, ethics, and time budget pressure had no effect on the quality of the resulting audit quality.

scholarly journals PENGARUH KUALITAS PELAYANAN, BIAYA PENDIDIKAN, DAN KELOMPOK REFERENSI TERHADAP KEPUTUSAN MAHASISWA PENDIDIKAN EKONOMI MEMILIH PADA PROGRAM STUDI PENDIDIKAN EKONOMI

2019 ◽  
Vol 4 (2) ◽  
Author(s):  
Supardin Supardin ◽  
Ninik Indawati ◽  
Walipah Walipah
Keyword(s):  
Quality Of Service ◽  
Reference Group ◽  
Sampling Technique ◽  
Economic Education ◽  
Significance Level ◽  
Cost Of Education ◽  
Study Population ◽  
The Cost ◽  
Positive Effect

This research is a quantitative approach. With explanatory type research. The study population was students of economic education class of 2015-2018 Faculty of Economics and Business, University of Kanjruhan Malang. Sampling using proportional random sampling technique with a sample of 62 students. Data collection techniques using questionnaires and documentation. Analysis of the data used is multiple linear analysis. The results showed that: (1) the quality of service, the cost of education, and the reference group jointly had a positive effect on student decisions, with an F value of 14,623 and a significance level of 0,000. (2) the quality of service has a positive effect on student decisions, with a t value of 6,039, and a significance level of 0,000. (3) the cost of education has an effect on student decisions, with a tcount of -2.093 and a significance level of 0.041. (4) the reference group has a positive effect on student decisions, with a t value of 2.172 and a significance level of 0.034. R2 Test The value of the determinant coefficient (R Square) shows R2 of 43.1%, while the remaining 56.9% is affected by other factors outside the variables of this study

scholarly journals FAKTOR – FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT PADA INSPEKTORAT PROVINSI SULAWESI UTARA

2016 ◽  
Vol 5 (2) ◽  
pp. 119
Author(s):  
Grace M. Turangan ◽  
Herman Karamoy ◽  
Jantje J. Tinangon
Keyword(s):  
Audit Quality ◽  
Sampling Technique ◽  
Total Sample ◽  
Coefficient Of Determination ◽  
North Sulawesi ◽  
A Value ◽  
Study Population ◽  
The Relationship ◽  
Variable Quality

The purpose of this research is to examine the effect of the competence, experience, independence, objectivity, integrity and motivation auditor in North Sulawesi Provincial Inspectorate to audit quality. The study population was all auditors in Inspectorate of North Sulawesi province with a total sample of 60 auditors working in the Inspectorate of North Sulawesi province. The sampling technique used purposive approach / judgment sampling. The results of multiple regression analysis explains that the quality of the audit which is owned by the Inspectorate of North Sulawesi associated positively or direction of the competence, experience, independence, objectivity, integrity and motivation. the results of the study to simultaneously show that variables, Competence, experience, independence, objectivity, integrity and motivation together significantly influence the variable quality of the audit. While in partial competence, experience and independence not significant effect on audit quality otherwise variable objectivity, integrity and motivation have a significant effect on audit quality. The correlation coefficient (R) of 0.803 indicates that the relationship between competence, experience, independence, objectivity, integrity and motivation have a relationship (correlation) is very strong on audit quality, as it approaches a value of 1. The value of adjusted R2 as the coefficient of determination is 0.605, which means improvement of audit quality by 60.5% influenced by competence, experience, independence, objectivity, integrity and motivation, while the remaining 39.5% is influenced by other factors outside the research or explained by other variables not included in this study. Key Words :     Audit quality, competence, experience, independence, objectivity, integrity and motivation.

scholarly journals Effect of Auditor Ethics, Knowledge and Dysfunctional Behavior Audit Office of the Quality of Public Accountants in Makassar

2016 ◽  
Vol 7 (1) ◽  
pp. 48-53
Author(s):  
Eva Marin Sambo ◽  
Hj. Yusuf Marwah ◽  
Andi Fadillah A Baso
Keyword(s):  
Audit Quality ◽  
Sampling Technique ◽  
Professional Standards ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Dysfunctional Behavior ◽  
Public Accountants ◽  
Positive Effect

Cases of violation of the Public Accountants Professional Standards at Drs. Mitrawinata and colleagues, due to unfavorable auditor ethics where Drs. Peter Partner Winatadari as Public Accountant (AP) violated the Public Accountants Professional Standards (SPAP) relating to the audit that the general audit assignment restrictions on financial statements Muzatek Jaya. Associated with good audit quality, there are several things that affect them auditor ethics, knowledge and dysfunctional behavior. This study aims to determine the effect of auditor ethics, knowledge and dysfunctional behavior on audit quality either simultaneously or partially on public accounting firm in Makassar. The sampling technique using saturated sampling technique, in order to obtain a sample of 37 respondents. Methods of data analysis using multiple linear regression techniques, test F and test t. These results indicate that the auditor ethics, knowledge and dysfunctional behavior simultaneously significant positive effect on audit quality in the public accounting firm in Makassar. Partially ethics of auditors and knowledge of significant positive effect on audit quality, but not for the dysfunctional behavior that significant negative effect on audit quality. The level of contribution influence auditor ethics, knowledge and dysfunctional behavior on audit quality is high. This is caused by some respondents to variable auditor ethics, knowledge and quality of the audit is still no answer neutral and do not agree, while the dysfunctional behavior variables still exist some respondents who answered disagree and strongly disagree.

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