PENGARUH ETIKA PROFESI DAN INDEPENDENSI AUDITOR TERHADAP PENDETEKSIAN FRAUD DENGAN PROFESIONALISME AUDITOR SEBAGAI VARIABEL MODERASI

This study aims to obtain empirical evidence of Moderating Due Professional Care on Auditor Independence. The population in this study are public accountants who work in the Public Accountant Office in the DKI Jakarta area. Sampling is done using purposive sampling. The primary data collection method used is the questionnaire method. Data were analyzed using Path Analysis with the structural equation model. The results showed that the direct effect of independence had a positive effect on Audit Quality, while Due Professional Care had no significant effect on Audit Quality. Research also shows that Due Professional Care has an effect on Independence

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PENGARUH KOMITMEN AUDITOR TERHADAP KUALITAS AUDIT DENGAN AUDIT FEE SEBAGAI VARIABEL MODERASI

PROSIDING SEMINAR NASIONAL CENDEKIAWAN ◽

10.25105/semnas.v0i0.5784 ◽

2019 ◽

pp. 2

Author(s):

Nurfitri Elsya ◽

Saswinda Permata Putri ◽

Yulian Yanuardi ◽

Haryono Umar

Keyword(s):

Data Collection ◽

Audit Quality ◽

Positive Influence ◽

Primary Data ◽

Collection Method ◽

Probability Sampling ◽

Data Collection Method ◽

Audit Fee ◽

Convenience Sampling ◽

Questionnaire Method

This study aims to obtain evidence about the influence of auditor commitment to audit quality with an audit fee as a moderating variable. The population in this study was the auditor of KAP in Jakarta. The research sample used non probability sampling, namely in the form of convenience sampling KAP Auditors. The primary data collection method used is the questionnaire method. Data were analyzed using SPSS. The results of the study indicate that audits fee strengthen the positive influence of auditor commitment to audit quality.

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PENGARUH INDEPENDENSI, GAYA KEPEMIMPINAN DAN BUDAYA ORGANISASI TERHADAP KINERJA AUDITOR : KOMITMEN ORGANISASI SEBAGAI MEDIASI

Current: Jurnal Kajian Akuntansi dan Bisnis Terkini ◽

10.31258/jc.1.2.219-238 ◽

2020 ◽

Vol 1 (2) ◽

pp. 219-238

Author(s):

Utra Wahidi ◽

Hardi ◽

Devi Safitri Devi

Keyword(s):

Organizational Culture ◽

Data Analysis ◽

Organizational Commitment ◽

Data Collection ◽

Leadership Style ◽

Auditor Independence ◽

Collection Method ◽

The Public ◽

Questionnaire Method ◽

Public Accountant

This study aims to examine the effect of auditor independence on leadership style and organizational culture on auditor performance with organizational commitment as an intervening variable. The data collection method in this study uses the questionnaire method by taking 102 respondents in the Public Accountant Firm in Pekanbaru, Padang and Medan. Data analysis is performed through path analysis. The results of this study indicate that: 1) Auditor independence significantly influences organizational commitment, 2) Independence significantly influences auditor performance, 3) Organizational Commitment cannot be used as an intervening variable for the influence of Independence variable with Auditor Performance, 4) Organizational Commitment has a significant effect on performance auditor, 5) Leadership Style has a significant effect on Organizational Commitment, 6) Leadership Style has a significant effect on Auditor Performance, 7) Organizational Commitment is not able to be an intervening variable for the influence of Leadership Style variable on auditor performance, 8) organizational culture has a significant effect on Organizational Commitment, 9) organizational culture significantly influence Auditor Performance, 10) Organizational Commitment can be used as an intervening variable for the influence of organizational culture variables on auditor performance

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PENGARUH KOMPETENSI, INDEPENDENSI, DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris pada Kantor Akuntan Publik di Provinsi Banten)

Jurnal Riset Akuntansi Tirtayasa ◽

10.48181/jratirtayasa.v4i1.5504 ◽

2019 ◽

Vol 4 (1) ◽

pp. 89-101

Author(s):

Anna Anica Ismiyati

Keyword(s):

Data Collection ◽

Interaction Effect ◽

Sampling Method ◽

Audit Quality ◽

Auditor Independence ◽

Primary Data ◽

Coefficient Of Determination ◽

Collection Method ◽

Questionnaire Method ◽

Variable Quality

The objectives of this research to empirically analyze the influence of competency, independency, and acuntability on audit quality, and to the influence of competency, independency, and professionalism to audit quality is moderated by auditor ethics, especially in the auditor working in KAP of province Banten.The population in this research are all auditors who worked on the KAP in province Banten. Sampling was conducted using jenuh sampling method and number of samples of 103 respondents. Primary data collection method used is questionnaire method. The data are analyzed by using technical analyze Multiple Regression Analyze and Moderate Regression Analyze (MRA). The results showed that the effect on the competence and independence of audit quality, while acuntability has no effect on audit quality. Interaction competence and ethics of auditors, ethics and auditor independence interaction effect has no effect on audit quality, while the interaction of acuntability and ethical auditor on audit quality. The coefficient of determination shows that jointly competence, independence, acuntabiliy, ethics of auditors, interaction competence and ethics of auditors, ethics and auditor independence interaction and interaction of acuntability and ethical auditor contributed to the dependent variable (quality audit) is 89,8% while the remaining 10,2% is influenced by other factors outside of observation.

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Preferensi Masyarakat Dalam Memilih Bank di Situ Udik, Cibungbulang, Bogor

El-Mujtama: Jurnal Pengabdian Masyarakat ◽

10.47467/elmujtama.v1i1.264 ◽

2021 ◽

Vol 1 (1) ◽

pp. 44-56

Author(s):

Rinaldi Septiana ◽

Rio Kartika Supriyatna

Keyword(s):

Data Collection ◽

Significant Influence ◽

Quantitative Data ◽

Primary Data ◽

Direct Influence ◽

Significant Positive Effect ◽

Collection Method ◽

The People ◽

Regression Test ◽

Positive Effect

The purpose of this study is to determine and analyze the magnitude of the effect of expectations and benefits on motivation partially and simultaneously. Analyze the effect of expectations and benefits on decisions. Analyzing the effect of expectations and benefits on decisions through intervening variables.This research is quantitative. Data collection method is to use primary data through a questionnaire to the people of Situ Udik Village with a sample size of 96 respondents. The analysis used is path analysis. The results of the study in regression 1 showed that partialy and simultaneously the expectation variable had a real positive effect on people's motivation. The model regression test shows that the expectation variable has no effect on motivation. Simultaneously shows the expectation and profit variables have a significant positive effect on motivation. The influence of expectations on decisions proves that there is no direct influence on decisions. Analysis of the effect of profits on decisions proves that there is a significant influence on decisions. In the analysis of the influence of expectations on decisions through motivation shows there is a significant effect, on the profit variable, there is an influence on decisions through motivation as a connecting variable.

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Pengaruh Independensi dan Gaya Kepemimpinan Pada Skeptisisme Profesional Auditor

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v28.i01.p28 ◽

2019 ◽

pp. 722

Author(s):

Dhaniar Waghmi Pratami ◽

I Ketut Budiartha

Keyword(s):

Data Collection ◽

Leadership Style ◽

Sampling Method ◽

Positive Influence ◽

Professional Skepticism ◽

Purposive Sampling ◽

Audit Evidence ◽

Questionnaire Method ◽

Public Accountant

Auditors who apply professional skepticism will be critical in conducting audit assignments taking into account existing risks and collecting audit evidence. In order for skepticism to be achieved, auditors need to pay attention to factors that can influence the skepticism of professional auditors. The purpose of this study was to determine the effect of independence and leadership style on professional skepticism of auditors. This research was conducted at the Denpasar Regional Public Accountant Office (KAP). The number of samples obtained based on the purposive sampling method is 45 people. Data collection using the questionnaire method. Based on the results of the analysis it was found that independence and leadership style had a positive influence on the auditor's professional skepticism. Keywords: Independence, leadership, professional audit skepticism.

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Kualitas Pelayanan Fiskus, Dimensi Keadilan, Kesadaran Wajib Pajak dan Kepatuhan Wajib Pajak Orang Pribadi

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.v5i02.186 ◽

2018 ◽

Vol 5 (02) ◽

pp. 201-212

Author(s):

Pipit Awwalina Farihin Yadinta ◽

Suratno Suratno ◽

J.M.V Mulyadi

Keyword(s):

Sampling Method ◽

Tax Compliance ◽

Jel Classification ◽

Primary Data ◽

Collection Method ◽

Analysis Techniques ◽

Analysis Technique ◽

Questionnaire Method ◽

Positive Effect

ABSTRACT This study aims to test and analyze empirically the effect of tax authority service quality, justice dimensions and taxpayer awareness on individual tax compliance. A common problem in this study is that the level of mandatory compliance in Tax Service Office in Depok has fluctuated every year. The population in this study is an individual taxpayer in Tax Service Office Depok. Until the end of 2015 there were 241,518 active taxpayers. Sampling is done by proportional sampling method. The number of samples is determined by 110 people. The primary data collection method used is the questionnaire method. The data analysis technique used in this study is multiple regression analysis techniques. Based on the results of the analysis conducted, evidence was obtained that the quality of service of the tax authorities, the dimensions of justice and awareness of taxpayers had a significant positive effect on individual tax compliance. ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis secara empiris pengaruh kualitas pelayanan fiskus, dimensi keadilan dan kesadaran wajib pajak terhadap kepatuhan pajak orang pribadi. Permasalahan umum dalam penelitian ini adalah tingkat kepatuhan wajib di KPP Depok mengalami fluktuatif naik turun setiap tahunnya. Populasi dalam penelitian ini adalah para wajib pajak orang pribadi yang ada di KPP Depok. Sampai dengan akhir tahun 2015 tercatat sebanyak 241.518 wajib pajak aktif. Pengambilan sampel dilakukan dengan metode proportional sampling. Jumlah sampel ditentukan 110 orang. Metode pengumpulan data primer yang dipakai adalah dengan metode angket. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi berganda. Berdasarkan hasil analisis yang dilakukan diperoleh bukti bahwa kualitas pelayanan fiskus, dimensi keadilan dan kesadaran wajib pajak memiliki pengaruh positif yang signifikan terhadap kepatuhan pajak orang pribadi. JEL Classification: H24, H21

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Pengaruh Pengalaman, Kompetensi, Independensi dan Fee Audit pada Kualitas Audit

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i05.p11 ◽

2020 ◽

Vol 30 (5) ◽

pp. 1208

Author(s):

I Putu Sisna Armawan ◽

I Dewa Nyoman Wiratmaja

Keyword(s):

Linear Regression ◽

Data Collection ◽

Multiple Linear Regression ◽

Audit Quality ◽

Audit Fees ◽

Sampling Techniques ◽

Collection Method ◽

Analysis Technique ◽

Positive Effect ◽

Public Accountant

The research aims to obtain empirical evidence of the effect of experience, competence, independence, and audit fees on audit quality. This research was conducted at a Public Accountant Office in Bali registered in IAPI (Institut Akuntan Publik Indonesia) 2019. The method of determining the sample uses non-probability sampling techniques. The number of samples in this study were 48 auditors. The data collection method uses a questionnaire. The analysis technique used is multiple linear regression. The results showed that experience, competence, independence and audit fees had a positive effect on audit quality. Keywords: Experience; Competence; Independence; Audit Fees; Audit Quality.

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Kualitas Pelayanan Fiskus, Dimensi Keadilan, Kesadaran Wajib Pajak dan Kepatuhan Wajib Pajak Orang Pribadi

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.2018.005.02.18 ◽

2018 ◽

Vol 5 (02) ◽

pp. 201-212

Author(s):

Pipit Awwalina Farihin Yadinta ◽

Suratno Suratno ◽

J.M.V Mulyadi

Keyword(s):

Sampling Method ◽

Tax Compliance ◽

Jel Classification ◽

Primary Data ◽

Collection Method ◽

Analysis Techniques ◽

Analysis Technique ◽

Questionnaire Method ◽

Positive Effect

ABSTRACT This study aims to test and analyze empirically the effect of tax authority service quality, justice dimensions and taxpayer awareness on individual tax compliance. A common problem in this study is that the level of mandatory compliance in Tax Service Office in Depok has fluctuated every year. The population in this study is an individual taxpayer in Tax Service Office Depok. Until the end of 2015 there were 241,518 active taxpayers. Sampling is done by proportional sampling method. The number of samples is determined by 110 people. The primary data collection method used is the questionnaire method. The data analysis technique used in this study is multiple regression analysis techniques. Based on the results of the analysis conducted, evidence was obtained that the quality of service of the tax authorities, the dimensions of justice and awareness of taxpayers had a significant positive effect on individual tax compliance. ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis secara empiris pengaruh kualitas pelayanan fiskus, dimensi keadilan dan kesadaran wajib pajak terhadap kepatuhan pajak orang pribadi. Permasalahan umum dalam penelitian ini adalah tingkat kepatuhan wajib di KPP Depok mengalami fluktuatif naik turun setiap tahunnya. Populasi dalam penelitian ini adalah para wajib pajak orang pribadi yang ada di KPP Depok. Sampai dengan akhir tahun 2015 tercatat sebanyak 241.518 wajib pajak aktif. Pengambilan sampel dilakukan dengan metode proportional sampling. Jumlah sampel ditentukan 110 orang. Metode pengumpulan data primer yang dipakai adalah dengan metode angket. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi berganda. Berdasarkan hasil analisis yang dilakukan diperoleh bukti bahwa kualitas pelayanan fiskus, dimensi keadilan dan kesadaran wajib pajak memiliki pengaruh positif yang signifikan terhadap kepatuhan pajak orang pribadi. JEL Classification: H24, H21

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PENGARUH PENGALAMAN AUDITOR DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI

Jurnal Magister Akuntansi Trisakti ◽

10.25105/jmat.v7i1.6492 ◽

2020 ◽

Vol 7 (1) ◽

pp. 85

Author(s):

Dessi Antika Putri

Keyword(s):

Audit Quality ◽

Time Budget ◽

Negative Influence ◽

Positive Influence ◽

Primary Data ◽

Accounting Firms ◽

Negative Effect ◽

Questionnaire Method ◽

Time Budget Pressure ◽

Positive Effect

This study aims to obtain empirical evidence of the influence of Audit Experience and Time budget pressure on Audit Quality with Auditor Ethics as Moderation Variables. The population in this study are auditors who work at public accounting firms in DKI Jakarta. Sampling use convenience sampling totaling 125 respondents. The primary data collection method used was a questionnaire method. Data were analyzed using multiple regression with moderation. The results showed that the Auditor's Experience had a positive effect on Audit Quality, while Time budget pressure had a negative effect on Audit Quality. This study also shows that the Auditor Ethics as a moderating strengthens the positive influence between the Auditor's Experience on Audit Quality, while the Auditor Ethics as a moderating weakens the negative influence of Time budget pressure on Audit Quality.

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