Pengaruh Skeptisme, Pengalaman Auditor, dan Self Efficacy Terhadap Audit Judgement Pada Kantor Akuntan Publik di Medan

Judgment audit is a consideration made by public accountants in making an audit plan, and before issuing an opinion on the company's financial statements. The independent variables of this study are skepticism, auditor experience, and self efficacy. The dependent variable of this study is judgment audit. The purpose of this study is to examine and analyze the influence of skepticism, auditor experience, and self efficacy on judgment audits at the Public Accountant Office in Medan. This research uses descriptive quantitative research methods with the nature of research of causal relationships. The data were collected with questionnaires which were tested for validity and reliability before conducting the research. The test equipment used is normality test, multicollinearity test, and heteroscedasticity test. This study uses purposive sampling with a total of 90 respondents in the Public Accountant Office in Medan. The results of the study on the hypothesis indicate that skepticism, auditor experience, and self efficacy partially and simultaneously influence the judgment audit on the Public Accounting Firm in Medan. The conclusion of this study shows that skepticism, auditor experience, and self-efficacy have a positive and significant effect on judgment audits at the Public Accountant Office in Medan.Keywords: Skepticism, Auditor Experience, Self Efficacy, Audit Judgment

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PENGARUH PENGALAMAN AUDITOR, INDEPENDENSI AUDITOR, DAN SKEPTISME PROFESIONAL TERHADAP AUDIT JUDGMENT

Current: Jurnal Kajian Akuntansi dan Bisnis Terkini ◽

10.31258/jc.1.2.239-253 ◽

2020 ◽

Vol 1 (2) ◽

pp. 239-253

Author(s):

Dhona Nadiya Pratiwi ◽

Wiwik Pratiwi

Keyword(s):

Sampling Technique ◽

Auditor Independence ◽

Validity And Reliability ◽

Collection Method ◽

Professional Skepticism ◽

Normality Test ◽

Audit Judgment ◽

Analysis Technique ◽

Testing Instruments ◽

Public Accountant

This research aims to test and analyze empirically the effect of auditor experience, auditor independence, and professional skepticism on audit judgment. Respondents in this research was the auditors who work in Public Accountant Office (KAP) in Central Jakarta area. The data collection method uses a questionnaire. The number of auditors that sampled in this research were 140 respondents from 20 Public Accountant Office (KAP) in Central Jakarta. The sampling technique used is convenience nonprobability sampling. Testing instruments were analyzed using validity and reliability tests. The classical assumption test used normality test, multicollinearity test, and heteroscedasticity test. The data analysis technique in this research is multiple linear regression with SPSS version 24. The results of this research showed that the Auditor's Experience, Auditor Independence, and Professional Skeptism have a positive and significant influence on Audit Judgment

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ANALISIS KUALITAS KONTEN DAN AKURASI TERHADAP KEPUASAN GURU MENGGUNAKAN APLIKASI E-RAPOR DI SMK NEGERI 3 PARIAMAN

AL MURABBI ◽

10.35891/amb.v5i2.2142 ◽

2020 ◽

Vol 5 (2) ◽

pp. 73-82

Author(s):

Ayu Eka Putri

Keyword(s):

User Satisfaction ◽

Quantitative Research ◽

Teacher Satisfaction ◽

Report Cards ◽

Validity And Reliability ◽

Quantitative Research Methods ◽

Normality Test ◽

Content Variable ◽

Study Population ◽

Linearity Test

This study aims to reveal content and test the satisfaction of teachers using e-report cards at SMK Negeri 3 Pariaman. This research uses quantitative research methods using correlational. The study population was all teachers who taught at SMK Negeri 3 Pariaman who took 74 people with a sample of 12 people taken by proportional random sampling. Data collection techniques using a research questionnaire. The questionnaire was tested on 12 members who were not included in the sample, then conducted a validity and reliability test. Testing the data analysis requirements and hypotheses with the normality test, linearity test, multicollinearity test and regression analysis. The analysis results obtained Content Variable (X1) has a proportion of Teacher Satisfaction (Y), with a significance value of 0,000 <0.05, Fcount> Ftable (8,478> 1,812), Accuracy Variable (X2) has a relationship with Teacher Satisfaction (Y), with a significance value of 0,000 <0.05, Fcount> Ftable (11,397> 1,812). Content Variable (X1 Accuracy (X2) has a composition together with User Satisfaction (Y) E-Rapor in SMK Negeri 3 Pariaman, with a significance value of 0,000 <0.05 and Fcount> Ftable (65,177> 4.04).

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CONFLICT OF INTEREST DAN INDEPENDENSI AUDITOR PADA KANTOR AKUNTAN PUBLIK DI BALI

InFestasi ◽

10.21107/infestasi.v15i1.5478 ◽

2019 ◽

Vol 15 (1) ◽

pp. 1

Author(s):

Komang Adi Kurniawan Saputra ◽

Ni Made Rai Juniariani ◽

A. A. Ketut Jayawarsa

Keyword(s):

Conflict Of Interest ◽

Quantitative Research ◽

Sampling Technique ◽

Least Square ◽

Public Accounting ◽

Quantitative Research Methods ◽

Accounting Firm ◽

Ordinary Least Square ◽

The Public ◽

Census Techniques

This study aims to examine the effect of conflict of interest and independence on auditor performance at the Public Accounting Firm in Bali with quantitative research methods. The population in this study were auditors registered in the directory of the Institute of Public Accountants in Bali amounting to 67 auditors, which at the same time made the whole population sampled or called total sampling. The sampling technique used is a non-probability sampling method with saturated samples or census techniques. To test the influence between variables, OLS (Ordinary Least Square) Multiple Linear Regression is used. The results of this study are the conflict of interest variables and independence have a significant positive effect on the performance of the aduitor registered at the Public Accounting Firm in Bali.

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Pengaruh Gender, Kompleksitas Tugas, Tekanan Ketaatan, Pengalaman Auditor Terhadap Audit Judgement

Jurnal ULTIMA Accounting ◽

10.31937/akuntansi.v7i1.79 ◽

2015 ◽

Vol 7 (1) ◽

pp. 1-20

Author(s):

Stacia Pektra ◽

Ratnawati Kurnia

Keyword(s):

Task Complexity ◽

Hypothesis Test ◽

Distributed Data ◽

Test Results ◽

The Public ◽

Normality Test ◽

Audit Judgment ◽

Convenience Sampling ◽

The Impact ◽

Public Accountant

The purpose of this research was to examine the impact of gender, task complexity, obedience pressure, experience of auditors towards Audit Judgement. The object the auditors who works in the Public Accountant firms in Jakarta and Tangerang which have at least 3 years experience or have position as senior auditor. Data that had been analyzed were 110 questionnaires and the data were primer data. The type in this research is causal study and the sampling techniques that used is convenience sampling. The method that used is multiple regression analysis. The data that had been used from the entire questionnaires were valid. Reliability test results show questionnaires in this study is reliable. Normality test results showed all variables were normally distributed. Data used indicate the absence of the classical assumption of heteroscedasticity and non-occurrence of symptoms multicoloniarity between variables. Hypothesis test results indicate a strong correlation between variables and adjusted R-square value of 34.6%. In partial test only complexity of tasks that affect theentire audit judgment and all variables influential simultaneously. Keywords: Audit Experience, Audit Judgement, Gender, Obedience Pressure, Task Complexity

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Peningkatan Aktivitas Komunikasi Interpersonal Dalam Organisasi Melalui Perbaikan Efikasi Diri, Kepemimpinan Dan Kekohesifan Tim

Kelola Jurnal Manajemen Pendidikan ◽

10.24246/j.jk.2017.v4.i2.p161-170 ◽

2017 ◽

Vol 4 (2) ◽

pp. 161

Author(s):

Rais Hidayat

Keyword(s):

Interpersonal Communication ◽

Self Efficacy ◽

Quantitative Research ◽

Leadership Behavior ◽

Research Approach ◽

Validity And Reliability ◽

Team Cohesiveness ◽

Normality Test ◽

Research Findings ◽

Communication Activity

The purpose of this research is to explain ways to improve communication, especially interpersonal communication in an organization through self-efficacy, leadership and team cohesiveness. This research uses quantitative research approach. Data analysis using path analysis. Research conducted in 2015 at 3 Private Universities in Bogor. Prior to use, the research instrument was piloted against 30 respondents to gain validity and reliability. Prior to hypothesis testing, test requirement analysis is tested linearity and normality test. The research findings are that interpersonal communication in the organization is positively and significantly influenced by self-efficacy, leadership behavior, and team cohesiveness. This means that the higher the self-efficacy, leadership behavior and team cohesiveness, the higher the interpersonal communication activity in the organization.

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Effect Financial Ratio, Company Age, Size Public Accountant Firm In Audit Delay

Jurnal Akuntansi ◽

10.24912/ja.v24i1.641 ◽

2020 ◽

Vol 24 (1) ◽

pp. 51

Author(s):

Julia .

Keyword(s):

Stock Exchange ◽

Financial Statements ◽

Company Size ◽

Panel Regression ◽

Public Accounting ◽

Financial Ratio ◽

Accounting Firm ◽

The Public ◽

Mining Companies ◽

Public Accountant

The accuracy in submission of financial statements is a condition where the company must accurately and timely calculate the report before being audited by public accountants. The purpose of this study was to Determine the effect of profitability, solvability, liquidity, company age and size of the public accounting firm with size as control variables on audit delay either simultaneously or partially. The population in this study was the mining companies listed on the Indonesia Stock Exchange in 2015-2017 and used 37 samples companies. The statistical analysis used in this study was the data panel regression analysis and continued testing of hypotheses with EViews version 9.0 software program. Based on the results of the analysis, it was concluded that the variable of profitability, liquidity, and age of company had no significant effect on audit delay. solvability, size of public accounting firm, and company size had a significant effect on audit delay.

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KOMPLEKSITAS TUGAS SEBAGAI PEMODERASI PENGARUH ORIENTASI TUJUAN DAN SELF-EFFICACY PADA AUDIT JUDGMENT

Jurnal Ilmiah Akuntansi dan Bisnis ◽

10.24843/jiab.2016.v11.i01.p04 ◽

2016 ◽

Author(s):

Anak Agung Surya Narayana ◽

Gede Juliarsa

Keyword(s):

Goal Orientation ◽

Self Efficacy ◽

Task Complexity ◽

Survey Method ◽

Test Results ◽

Significance Level ◽

Accounting Firm ◽

The Public ◽

Audit Judgment ◽

Analysis Technique

The research objective is to obtain empirical evidence of the ability of the task complexity in moderating the influence of goal orientation and self-efficacy on audit judgment. This research was conducted at the public accounting firm in Bali in 2015. The number of samples taken 70 auditors who are willing to participate in this study. The sample in this study was determined by saturation sampling method. Data was collected using a survey method. The data analysis technique used the analysis Moderated Regression Analysis (MRA). Based on the results of the study found that the task complexity is significantly moderate the influence of goal orientation and self-efficacy on audit judgment. The test results of interaction with the task complexity goal orientation (X1X3) showed a significance level of 0.003 and the results of testing the interaction of selfefficacy with the task complexity (X2X3) showed a significance level of 0.000.

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PENGARUH TEKANAN WAKTU, RISIKO AUDIT, MATERIALITAS, LOCUS OF CONTROL DANTINDAKAN SUPERVISI TERHADAP PENGHENTIAN PREMATUR ATASPROSEDUR AUDIT

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v4i1.4970 ◽

2017 ◽

Vol 4 (1) ◽

pp. 31

Author(s):

Ardianto Samudro ◽

Murtanto Murtanto

Keyword(s):

Locus Of Control ◽

Time Pressure ◽

Primary Data ◽

Survey Method ◽

Validity And Reliability ◽

Audit Risk ◽

The Public ◽

Normality Test ◽

Written Questions ◽

Public Accountant

The purpose of this researchare to analyze time pressure, audit risk, materiality, Locus of control and supervision that can affect the premature sign off audit procedures. The population in this research is the auditors who work in the public accountant office in DKI Jakarta and as much as 113 respondents are selected as samples in this research. The collection of primary data is carried out by performing survey method which gives written questions in the form of questionnaires and directly distribute it to the respondents in each the public accountant office. The test of data is done the validity and reliability, as well as the normality test. The hypothesis was analyzed using the Multiple Regression Analysis as well as R2-test and T-test assisted with SPSS 20.0 the analyze for the effect of time pressure, audit risk, materiality, locus of control and supervision of the premature sign off audit procedures. The result of the study showed that the time pressure, materiality, Locus of control and supervision have effect positivelyand significant to the premature sign off audit procedures.

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The Effect of Auditor Competency and Self Efficacy on Audit Judgment at Public Accounting Firm in Bali

Journal of Applied Sciences in Accounting, Finance and Tax ◽

10.31940/jasafint.v4i2.121-126 ◽

2021 ◽

Vol 4 (2) ◽

pp. 121-126

Author(s):

I G M Wisnu Cahyadi Putra ◽

◽

Ida Bagus Anom Yasa ◽

I Made Suarta ◽

Keyword(s):

Self Efficacy ◽

Partial Least Square ◽

Least Square ◽

Accurate Information ◽

Audit Process ◽

Public Accounting ◽

Accounting Firm ◽

Analytical Technique ◽

The Public ◽

Audit Judgment

Auditors in carrying out activities are influenced by many things, starting from the audit environment and applicable audit regulations. The auditor judgment cannot be replaced because it is an inherent part of the audit process itself, therefore, the audit judgment carried out by the auditor must be carried out properly so as to produce true and accurate information. The phenomenon related to the audit judgment that has occurred causes the public to still question the audit judgment carried out by the auditor who is considered unable to protect external parties using financial statements. The population in this study are all auditors who work in Public Accounting Firms in Bali who are listed in the IAPI 2020 directory. The number of samples in this study found 136 auditors who were selected using the saturated sample or census method. The analytical technique used in this research is a partial least square (PLS) modelling technique through the SmartPLS 3.0 application. The results showed that the auditor competency and self-efficacy had a positive and significant effect on the audit judgment at the Public Accounting Firm in Bali.

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Pengaruh Kualitas Pelayanan, Harga, dan Promosi Terhadap Kepuasan Pelanggan pada PT. Benua Trans Maju Bersama Cabang Medan

Jurnal Ekobistek ◽

10.35134/ekobistek.v10i2.80 ◽

2021 ◽

pp. 88-93

Author(s):

Nurmaidah Ginting ◽

Mila sari Br Ginting ◽

, Ine Selvia Br Tarigan

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Customer Satisfaction ◽

Service Quality ◽

Significant Influence ◽

Quantitative Research ◽

Analysis Model ◽

Validity And Reliability ◽

Normality Test ◽

Sample Test

in this study is to find out how the influence of service quality, price and promotion on customer satisfaction with the aim of testing and analyzing the effect of service quality, price and promotion on customer satisfaction at PT. Benua Trans Maju Bersama Cabang Medan. The research was started in October 2020 – May 2021. In this study, the researcher used quantitative research techniques with the type of research being descriptive quantitative and the nature of the research was descriptive explanatory research. The population in this study were all customers has 223 customers. where validity and reliability were first tested in order to determine whether a questionnaire was valid or not, and researchers did it to 30 customers and the rest were 143 customers as a sample test. Then it is processed using the classical assumption test which includes: normality test, multicollinearity test, and heteroscedasticity test. The data analysis model in this study uses multiple regression analysis. The conclusion from the results of this study is that there is a service quality partially positive and significant effect on customer satisfaction. The price partially positive and significant effect on customer satisfaction. Promotion positive and significant effect on customer satisfaction Simultaneously the variables of service quality (X1), price (X2) and promotion (X3), there is a positive and significant influence on customer satisfaction (Y).

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