scholarly journals Premature Sign-Off of Audit Procedure

2020 ◽  
Vol 4 (2) ◽  
pp. 69
Author(s):  
Maryam Hafidhatul Izzah ◽  
Nujmatul Laily
Keyword(s):  
Time Pressure ◽  
Positive Influence ◽  
High Time ◽  
Professional Commitment ◽  
Purposive Sampling ◽  
Independent Auditors ◽  
Public Accountant

This research aims at testing influence of time pressure on premature sign-off of audit procedure with professional commitment as the moderating variable. This research uses questionnaire to collect the data. Meanwhile, the population in this research are all independent auditors working for Public Accountant Offices in Malang, Indonesia. Amounting to a total of 50 auditors are used as the sample in this research. The sample in this this research is taken using purposive sampling. The result indicates that time pressure has a positive influence on premature sign-off of audit procedure. This means the greater the time pressure the auditors are having, the more likely the auditors to be involved in premature sign-off of audit procedure practice, and vice versa. The second finding is that professional commitment weakens the influence of time pressure on premature sign-off of audit procedure. This means if an auditor is faced with high time pressure yet he/she possesses high professional commitment then the possibility of this auditor to get involved in premature sign-off of audit procedure practice is lower, and vice versa.

scholarly journals Pengaruh Independensi dan Gaya Kepemimpinan Pada Skeptisisme Profesional Auditor

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.

scholarly journals STRATEGI STORE ENVIRONMENT DAN TIME PRESSURE PADA PEMBELIAN IMPULSIF MELALUI EMOTIONAL STATE

2015 ◽  
Vol 5 (2) ◽  
Author(s):  
Enrique Made Reidia Gana Purwa ◽  
Ni Nyoman Kerti Yasa
Keyword(s):  
Structural Equation Model ◽  
Structural Equation ◽  
Time Pressure ◽  
Emotional State ◽  
Positive Influence ◽  
Equation Model ◽  
Purposive Sampling ◽  
Impulse Purchases ◽  
Store Environment ◽  
Significant Positive Influence

<p>Tujuan dari penelitian ini adalah menganalisis dan menjelaskan pengaruh dari store environment dan time pressure terhadap pembelian impulsif yang dimediasi emotional state. Populasi dalam penelitian ini adalah pengunjung Tiara Dewata Super Market. Metode penentuan sampel yang digunakan adalah purposive sampling, sebanyak 130 responden. Teknik analisa yang digunakan adalah Structural Equation Model (SEM) dan uji sobel. Hasil penelitian menunjukkan bahwa store environment dan time pressure berpengaruh positif dan signifikan terhadap emotional state dan pembelian impulsif; emotional state berpengaruh positif dan signifikan terhadap pembelian impulsif; dan emotional state signifikan dalam memediasi pengaruh store environment dan time pressure terhadap pembelian impulsif. Dengan penelitian ini, diharapkan berguna bagi pihak manajemen Tiara Dewata Super Market untuk membantu dalam meningkatkan jumlah kunjungan dan peningkatan pembelian dengan pengoptimalan dari lingkungan toko.</p><p> </p><p>The objective of the study was to analyze and explain the influence of store environment and time pressure toward impulsive purchases mediated by emotional state. The population of this study was the visitors Tiara Dewata Super Market. The sampling method used was purposive sampling, with 130 respondents. The data were analyzed by Structural Equation Model (SEM) and the Sobel test. The results of the study showed that the store environment and time pressure gave significant positive influence toward emotional state and impulsive purchases; emotional state was positive had significant influence on impulsive purchases; emotional state was significant to mediate the influence of store environment and time pressure toward impulse purchases. Thus with this study, it is expected for the management of Tiara Dewata Super Market to increase the visits and purchases by optimalizing the store environment.</p>

scholarly journals Pengaruh Komitmen Organisasional, Locus of Control, dan Posisi Auditor terhadap Penerimaan Perilaku Disfungsional Audit

2020 ◽  
Vol 22 (2) ◽  
pp. 117-130
Author(s):  
Hermawan Triono
Keyword(s):  
Organizational Commitment ◽  
Locus Of Control ◽  
Path Analysis ◽  
Negative Influence ◽  
Positive Influence ◽  
Analysis Technique ◽  
Independent Auditors ◽  
Public Accountant

This study aims to analyze whether the organizational commitment, locus of control, and auditor’s position affect the acceptance of dysfunctional audit behavior.The population of this study are 100 independent auditors who work at Public Accountant Office on Semarang. Meanwhile, the sample of this research are 80 auditors. The Data were collected through questionnaire and analyzed using path analysis technique. The result indicates that there is positive influence of locus of control on acceptance of dysfuctional audit behavior, negative influence of auditor’s position on acceptance of dysfunctional audit behavior, and negative influence of organizational commitment on acceptance of dysfunctional audit behavior.

Pengaruh Tekanan Waktu, Locus Of Control , Tindakan Supervisi, Dan Materialitas Terhadap Penghentian Prematur Atas Prosedur Audit Studi Kasus Pada Kantor Akuntan Publik Daerah Istimewa Yogyakarta Tahun 2015

2017 ◽  
Vol 24 (1) ◽  
pp. 35-53
Author(s):  
Sulastiningsih Sulastiningsih ◽  
Intan Ayu Candra
Keyword(s):  
Locus Of Control ◽  
Premature Termination ◽  
Sampling Methods ◽  
Time Pressure ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Test Reliability ◽  
Friedman Test ◽  
Independent Variables ◽  
Public Accountant

The purpose of this study is to prove: (1) Time pressure, locus of control, the action of supervision and materiality partially affect the premature termination of the audit procedures (2) Time pressure, locus of control, supervision and materiality simultaneously affect the premature termination on the audit procedures. This research was conducted in Public Accountant firm in Yogyakarta region of which total 12 samples of KAP, by distributing 105 questionnaires, and 57 questionnaires were returned (54%). 34 of the returned questionnaires can be processed (34%). The samples in this study were determined by using non-probability sampling, one of purposive sampling methods. Data analysis consisted of: (1) validity test, reliability test and classical assumption. The result showed that the instruments used are quite reliable and valid (2) multiple linear regression analysis. The results are (a) Some of independent variables partially affect premature termination of the audit procedure, while the action of supervision does not influence premature termination of audit procedures (b) All independent variables influence simultaneously to the premature termination of the audit procedures (c) All independent variables showed that as much as 55% it affects on premature termination of the audit procedures, the rest of it are influenced by other variables. (3) Friedman Test. The result shows that there are order of priority of audit procedures being terminated.

scholarly journals Visual search behavior and performance in luggage screening: effects of time pressure, automation aid, and target expectancy

2021 ◽  
Vol 6 (1) ◽  
Author(s):  
Tobias Rieger ◽  
Lydia Heilmann ◽  
Dietrich Manzey
Keyword(s):  
Visual Search ◽  
Target Location ◽  
Time Pressure ◽  
Response Times ◽  
Search Behavior ◽  
High Time ◽  
Luggage Screening ◽  
Negative Effect ◽  
And Performance ◽  
Automated Support

AbstractVisual inspection of luggage using X-ray technology at airports is a time-sensitive task that is often supported by automated systems to increase performance and reduce workload. The present study evaluated how time pressure and automation support influence visual search behavior and performance in a simulated luggage screening task. Moreover, we also investigated how target expectancy (i.e., targets appearing in a target-often location or not) influenced performance and visual search behavior. We used a paradigm where participants used the mouse to uncover a portion of the screen which allowed us to track how much of the stimulus participants uncovered prior to their decision. Participants were randomly assigned to either a high (5-s time per trial) or a low (10-s time per trial) time-pressure condition. In half of the trials, participants were supported by an automated diagnostic aid (85% reliability) in deciding whether a threat item was present. Moreover, within each half, in target-present trials, targets appeared in a predictable location (i.e., 70% of targets appeared in the same quadrant of the image) to investigate effects of target expectancy. The results revealed better detection performance with low time pressure and faster response times with high time pressure. There was an overall negative effect of automation support because the automation was only moderately reliable. Participants also uncovered a smaller amount of the stimulus under high time pressure in target-absent trials. Target expectancy of target location improved accuracy, speed, and the amount of uncovered space needed for the search.Significance Statement Luggage screening is a safety–critical real-world visual search task which often has to be done under time pressure. The present research found that time pressure compromises performance and increases the risk to miss critical items even with automation support. Moreover, even highly reliable automated support may not improve performance if it does not exceed the manual capabilities of the human screener. Lastly, the present research also showed that heuristic search strategies (e.g., areas where targets appear more often) seem to guide attention also in luggage screening.

scholarly journals PENGARUH KOMPETENSI, INDEPENDENSI, TEKANAN WAKTU, DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT

2014 ◽  
Vol 1 (2) ◽  
pp. 49
Author(s):  
Winda Kurnia ◽  
Khomsiyah Khomsiyah ◽  
Sofie Sofie
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Time Pressure ◽  
Financial Statements ◽  
The Public ◽  
Public Accountant

The purpose of this study is to analyze the effect of competence, independence, time pressure, and ethics of auditors on the quality of audit. This research is expected to improve the quality of audit conducted by an auditor who has the competence and independence. The population used in this research are auditors who work in the public accountant office in jakarta of which is there are as many as 171 of respondents. This study used multiple regression analysis. The results of this study are (1) The competence has significant effect on the quality of audit, (2) The independence has significant effect on the quality of audit, (3) The time pressure has significant effect on the quality of audit, and (4) The ethics has significant effect on the quality of audit. The implication of this research for institution that is public accountant office as an evaluation on upon the performance of auditors to increase the competence, independence, time pressure, and ethics of auditors to produce a good quality of audit in terms of the disclosure of the financial statements and can help investors and other parties concerned to avoid the possibility of fraud by those who use the audit results.<br /><br />

scholarly journals Pengaruh Penerapan Model Pembelajaran Kooperatif Tipe Course Review Horay (CRH) Terhadap Keaktifan Belajar dan Hasil Belajar Ekonomi

2019 ◽  
Vol 1 (1) ◽  
pp. 1
Author(s):  
Aisyah Aisyah
Keyword(s):  
Learning Outcomes ◽  
Sampling Method ◽  
Learning Model ◽  
Positive Influence ◽  
Learning Activity ◽  
Economic Study ◽  
Purposive Sampling ◽  
Significant Difference ◽  
The Difference

This research is experimental research on students class XI of MIPA in SMA Negeri 3 Purwokerto. This research takes the title of "The Influence of the Application of the Cooperative Learning Model Type Course Review Horay (CRH) Against the Liveliness of learning and the Results of the Economic Study (study on the Grade XI MIPA in SMA Negeri 3 Purwokerto)". The purpose of this research is to know the difference in learning outcomes and learning activity between the learning model Course Review Horay (CRH) with conventional learning model, to know the influence of learning model Course Review Horay (CRH) against the learning outcomes and learning activity, as well as to know the influence of the liveliness of the learning results of learning. The population of this research is the grade XI MIPA in SMA Negeri 3 Purwokerto. The number of samples taken in this study is 72 i.e. 2 Class XI of MIPA which each class amounted to 36 students. Purposive Sampling Method used in the determination of the sample. Based on the results of the research and the anallisis data indicate that (1) there is a significant difference between the model of learning learning activeness cooperative Course Review Horay (CRH) and conventional learning model on economics. (2) there are significant differences between the learning outcomes learning model cooperative Course Review Horay (CRH) and conventional learning model on economi. (3) there is a positive influence learning model cooperative Course Review Horay (CRH) against the liveliness of the study on economic. (4) there is a positive influence learning model cooperative Course Review Horay (CRH) against the results of the study on economic. (5) there is no positive influence between the liveliness of student learning against the results of the study on economic. Penelitian ini adalah penelitian eksperimen pada siswa kelas XI MIPA di SMA Negeri 3 Purwokerto. Penelitian ini mengambil judul “Pengaruh Penerapan Model Pembelajaran Kooperatif Tipe Course Review Horay (CRH) terhadap Keaktifan Belajar dan Hasil Belajar Ekonomi (Studi pada Siswa Kelas XI MIPA di SMA Negeri 3 Purwokerto)”.        Tujuan dari penelitian ini adalah untuk mengetahui perbedaan keaktifan belajar dan hasil belajar antara model pembelajaran Course Review Horay (CRH) dengan model pembelajaran konvensional, untuk mengetahui pengaruh model pembelajaran Course Review Horay (CRH) terhadap keaktifan belajar dan hasil belajar, serta untuk mengetahui pengaruh keaktifan belajar terhadap hasil belajar. Populasi penelitian ini adalah siswa kelas XI MIPA di SMA Negeri 3 Purwokerto. Jumlah sample yang diambil dalam penelitian ini adalah 72 yaitu 2 kelas XI MIPA yang masing-masing kelas berjumlah 36 siswa. Purposive Sampling Method digunakan dalam penentuan sample. Berdasarkan hasil penelitian dan anallisis data menunjukkan bahwa (1) Terdapat perbedaan signifikan keaktifan belajar antara model pembelajaran kooperatif Course Review Horay (CRH) dengan model pembelajaran konvensional pada mata pelajaran ekonomi. (2) Terdapat perbedaan signifikan hasil belajar antara model pembelajaran kooperatif Course Review Horay (CRH)  dengan model pembelajaran konvensional pada mata pelajaran ekonomi. (3) Terdapat pengaruh positif model pembelajaran kooperatif Course Review Horay (CRH)  terhadap keaktifan belajar pada mata pelajaran ekonomi. (4) Terdapat pengaruh positif model pembelajaran kooperatif Course Review Horay (CRH)  terhadap hasil belajar pada mata pelajaran ekonomi. (5) Tidak terdapat pengaruh positif antara keaktifan belajar siswa terhadap hasil belajar pada mata pelajaran ekonomi.  

scholarly journals PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL PEMODERASI Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Jakarta Islamic Index Periode 2010 - 2017

2018 ◽  
Vol 7 (2) ◽  
Author(s):  
Wahyuni Wahyuni ◽  
I Nyoman Nugraha A P ◽  
Siti Aisyah Hidayati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Positive Influence ◽  
Test Method ◽  
Purposive Sampling ◽  
Company Value ◽  
Analysis Technique ◽  
Csr Disclosure ◽  
Corporate Social

This study aims to analyze how the influence of profitability on company value and how the influence of profitability on company value with CSR disclosure as a moderating variable. With the purposive sampling method, there are four samples of mining sector companies listed in the Jakarta Islamic Index for the period 2010-2017. Data is processed using SPSS version 23. The analysis technique in this study uses simple linear regression and Moderated Regression Analysis (MRA). MRA is used in this study to analyze CSR Disclosure as a variable that moderates the effect of the independent variable Profitability on the dependent variable Company Value.The result of the research which has been done by using multiple linear regressions shows that profitability has significant and positive influence to the firm value. Meanwhile, the analysis of moderating variable with the interaction test method of MRA shows that the disclosure of corporate social responsibility does not moderate the influence of profitability on the firm value.Penelitian ini bertujuan untuk menganalisis bagaimana pengaruh profitabilitas terhadap nilai perusahaan dan bagaimana pengaruh profitabilitas terhadap nilai perusahaan dengan pengungkapan CSR sebagai variabel pemoderasi. Dengan metode purposive sampling, didapatkan empat sampel perusahaan sektor pertambangan yang terdaftar di Jakarta Islamic Index periode 2010 – 2017.  Data diolah menggunakan SPSS versi 23. Teknik analisis dalam penelitian ini menggunakan regresi linier dan Moderated Regresion Analisys (MRA). MRA digunakan di dalam penelitian ini untuk menganalisis Pengungkapan CSR sebagai variabel yang memoderasi pengaruh antara variabel independen Profitabilitas pada variabel dependen Nilai Perusahaan. Hasil penelitian dengan regresi linear berganda menunjukkan bahwa profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan. Sedangkan analisis variabel moderating dengan metode uji interaksi MRA menunjukkan bahwa pengungkapan corporate social responsibility tidak memoderasi pengaruh profitabilitas pada nilai perusahaanKeywords:Profitabilitas, ROA, Nilai Perusahaan, Tobin’s Q, Pengungkapan CSR

scholarly journals THE ROLE OF SERVICE QUALITY ON LOYALTY AMONG LOW COST CARRIER CONSUMER

Psibernetika ◽  
2019 ◽  
Vol 12 (1) ◽  
Author(s):  
Dion Nardo Julius ◽  
Devi Jatmika
Keyword(s):  
Service Quality ◽  
Customer Loyalty ◽  
Quantitative Research ◽  
Low Cost ◽  
Sampling Technique ◽  
Positive Influence ◽  
Three Dimension ◽  
Purposive Sampling ◽  
Low Cost Carrier ◽  
Airline Company

<div class="WordSection1"><p><strong><em>ABSTRACT. </em></strong><em>As one of the peoples choice for traveling, "X" airline company </em><em>is </em><em>one of low cost carrier in Ind</em><em>o</em><em>nesia is considered to have poor service quality despite controlling nearly 60% of domestic market share. The purpose of this study was to determine whether there is influence of service quality on customer loyalty among "X" airline company. The method used is </em><em>causal comparative </em><em>quantitative research. Data were collected through a questionnaire with a sample size of 250 people aboard with "X" airline company. Purposive sampling technique</em><em> </em><em>was used in this research. The results of this study indicate that there is a positive influence between service quality on customer loyalty with regression value of 0.802 (p = 0.000). Reliability, </em><em>a</em><em>ssurance and empathy </em><em>dimensions are the</em><em> three dimension that have</em><em> </em><em>the most impact on customer loyalty (p&lt;0.</em><em>05).</em><em> </em><em>Based on the results, i</em><em>t is recommended that the "X" airline company continue to strive to improve the quality of services, especially in terms of safety and comfort to create a customer loyalty.</em></p><p><strong><em>Keywords:</em></strong><em> service quality, customer loyalty, low cost carrier, </em><em>passengers</em></p><p> </p><p><strong>ABSTRAK. </strong>Sebagai salah satu pilihan masyarakat untuk berpergian, perusahaan penerbangan “X” adalah salah satu maskapai berbiaya rendah di  Indonesia yang dianggap memiliki kualitas layanan yang buruk meskipun menguasai hampir 60%  pangsa pasar domestik. Tujuan dari penelitian ini adalah untuk mengetahui apakah ada pengaruh kualitas layanan terhadap loyalitas konsumen perusahaan penerbangan “X”. Metode yang digunakan adalah penelitian kuantitatif kausal komparatif. Data dikumpulkan melalui kuesioner kepada sampel berjumlah 250 orang yang pernah menggunakan penerbangan maskapai penerbangan “X”. Teknik sampling <em>purposive sampling</em> digunakan dalam penelitian ii. Hasil penelitian menunjukkan bahwa ada pengaruh positif antara kualitas layanan terhadap loyalitas pelanggan dengan nilai regresi 0.802 (p=0.000). Dimensi reliabilitas, jaminan, dan empati adalah tiga dimensi yang paling berdampak terhadap loyalitas konsumen (p&lt; 0.05).  Berdasarkan hasil, direkomendasikan agar perusahaan penerbangan “X” terus berusaha untuk meningkatkan kualitas layanan, terutama dalam hal keselamatan dan untuk menciptakan loyalitas konsumen.</p><p><strong>Kata kunci:</strong> kualitas layanan, loyalitas konsumen, <em>low cost carrier</em>, penumpang</p></div>

scholarly journals Turnover Intention in Public Accountant Firms of East Java

2019 ◽  
Vol 3 (2) ◽  
pp. 123
Author(s):  
I Putu Hendra Setiawan ◽  
Nurkholis Nurkholis ◽  
Bambang Hariadi
Keyword(s):  
Job Satisfaction ◽  
Role Conflict ◽  
Turnover Intention ◽  
Role Ambiguity ◽  
Positive Influence ◽  
Mediation Effect ◽  
Pay Satisfaction ◽  
Public Accounting ◽  
Accounting Firms ◽  
Public Accountant

This research aims to investigate empirically the influence of pay satisfaction, role conflict and role ambiguity on auditor turnover intention, which are mediated by job satisfaction. A number of 168 auditors who work for Public Accounting Firms in East Java participated in this research. The data is analyzed using PLS (Partial Least Squares). The result shows that pay satisfaction positively influences job satisfaction and negatively influences auditors’ turnover intention. Role conflict does not have any direct influence to job satisfaction but has a direct positive influence toward turnover intention. Role Ambiguity positively influences job satisfaction and negatively influences auditors’ turnover intention. Besides, this research also reveals that job satisfaction has a partial mediation effect between pay satisfaction and auditors’ turnover intention and has a full mediation effect between role ambiguity and auditors’ turnover intention, but it has no mediation effect between role conflict and auditors’ turnover intention.

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