scholarly journals Influence of the Competency, Independency, Accountability and Audit Firm Size on Audit Quality

2019 ◽  
Vol 11 (1) ◽  
pp. 44
Author(s):  
Annisa Rahmawati ◽  
Dian Agustia ◽  
Yustrida Bernawati
Keyword(s):  
Firm Size ◽  
Latent Variables ◽  
Structural Equation ◽  
Audit Quality ◽  
Positive Impact ◽  
Financial Statement ◽  
Equation Modeling ◽  
Business Decisions ◽  
Accounting Firms ◽  
Audit Firm

Audited financial statement was an assurance for users of financial statement for the reliability of the information they use for making business decisions. Therefore, this study was intended to empirically examine the effect of competence, independence, accountability, and size of public accounting firms on audit quality. the hypothesis to was tested Structural Equation Modeling (SEM), which makes it possible to measure latent variables and hypothesis testing simultaneously. The result showed that competence had a positive impact on audit quality. Meanwhile, independency, accountability and audit firm size do not support the hypothesis.

Audit Firm Tenure, Audit Firm Size and Audit Quality

2014 ◽  
Vol 2 (4) ◽  
pp. 69-76
Author(s):  
Padri Achyarsyah ◽  
Molina Molina
Keyword(s):  
Firm Size ◽  
Significant Influence ◽  
Audit Quality ◽  
Hypothesis Test ◽  
Professional Services ◽  
Primary Data ◽  
Accounting Firms ◽  
Client Engagement ◽  
Audit Firm ◽  
Client Relationship

Objective - The objective of this paper is to examine the effect of audit firm tenure and audit firm size on audit quality. This study applies explanatory research in which questionnaire and interviews serve as the primary data. The population of this study is public accounting firms which are registered in the Indonesian capital market. Methodology/Technique - The study presents a survey using professional auditors. The multiple regression methode is used to conduct an hypothesis test of the effect of audit firm tenure and audit firm size on audit quality. Findings - The result of study depicted that audit firm tenure has no significant influence on the audit quality, while the audit firm size has significant influence on the audit quality. Audit quality deteriorate, when the length of the audit firm client engagement is longer. No particular concern to audit firm size since the big audit firm size has extensive training for their staffs and sufficient system in place. Novelty - The study contributes to auditing literature in the areas of audit quality. The length of the audit firm client relationship and audit firm size always rise the contradiction to the audit quality. The audit firm tenure and audit firm size support previous study, additional insight are gained toward in the elections of the audit firm that serves professional services in capital markets. Type of Paper - Empirical Keywords: Audit Firm Tenure; Audit Firm Size; Audit Quality; Auditor

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KEPUASAN LAYANAN AKADEMIK MAHASISWA PRODI DIPLOMA I KEPABEANAN DAN CUKAI

2017 ◽  
Vol 1 (1) ◽  
Author(s):  
Agus Sriyanto
Keyword(s):  
Service Quality ◽  
Student Satisfaction ◽  
Latent Variables ◽  
Structural Equation ◽  
Positive Impact ◽  
Positive Influence ◽  
Equation Modeling ◽  
Policy Makers ◽  
Five Dimensions

ABSTRACT:Improving the quality of education becomes very important nowadays to meet the increasing demands of graduates’ future institutions. This research adopts five dimensions of service quality initiated by Parasuraman, Zeithaml and Berry (servqual) to assess the quality of academic services affecting student satisfaction. Once the determinants are known, they can be used by policy makers to improve student satisfaction levels. After identifying the determinant factors, policy makers can use them to improve the level of satisfaction of students. There are 100 respondents who participated in this research. The data was collected using surveys and analyzed using structural equation modeling with Smart PLS 3.0. The results showed that among five hypotheses tested, all variables have the positive influence, however, there are two latent variables which have significant associations, while the others have not. Responsiveness and empathy have positive and significant impact on the student satisfaction, while tangible, reliability and assurance have a positive impact but not significant. Keywords: customs student satisfaction, service quality, servqual, SEM.ABSTRAK:Meningkatkan kualitas pendidikan menjadi sangat penting dewasa ini untuk memenuhi tuntutan kebutuhan unit pengguna yang semakin meningkat. Penelitian ini mengadopsi lima dimensi kualitas jasa yang digagas oleh Parasuraman, Zeithaml dan Berry (Servqual) untuk menilai kualitas layanan akademik yang mempengaruhi kepuasan mahasiswa. Setelah faktor-faktor penentu dari dimensi servqual dapat diketahui maka faktor-faktor tersebut dapat digunakan oleh pembuat kebijakan untuk meningkatkan tingkat kualitas layanan kepada mahasiswa. Ada 100 responden di pilih secara acak dari total populasi yang berpartisipasi dalam penelitian ini. Data dikumpulkan dengan menggunakan survei online dan dianalisis dengan pemodelan persamaan struktural dengan bantuan software Smart PLS 3.0. Hasil penelitian ini menunjukkan bahwa dari kelima dimensi servqual, semua variabel memiliki pengaruh positif terhadap kepuasan mahasiswa, namun dari lima variabel tersebut hanya dua variabel laten yang mempunyai pengaruh signifikan, sementara tiga variabel yang lain tidak signifikan. Daya tanggap dan empati berpengaruh positif dan signifikan terhadap kepuasan siswa, sedangkan bukti fisik, keandalan dan jaminan memiliki dampak positif namun tidak signifikan.Kata Kunci: kepuasan, Mahasiswa Bea dan Cukai, kualitas layanan, Servqual, SEM                  

Effect of Spiritually Dimensions on Martial Satisfaction

2017 ◽  
Vol 9 (2) ◽  
pp. 117
Author(s):  
Kamal Khurana
Keyword(s):  
Structural Equation Modeling ◽  
Marital Satisfaction ◽  
Marital Quality ◽  
Latent Variables ◽  
Structural Equation ◽  
Positive Impact ◽  
Well Being ◽  
Equation Modeling ◽  
Relationship With God ◽  
Cross Sectional

Spiritually is an essential part of our physical and mental well-being. Spirituality dimensions also effects marital quality. This paper presents evidences that there exists a positive effect of spirituality dimensions on marital satisfaction. The results are proved through structural equation modeling among the latent variables- direct relationship with God, relationship with God through others and martial satisfaction- in a cross-sectional study of 382 married adults aged 18 to 48 years comprising of 225 males and 157 female respondents. Data was collected in Delhi NCR region through self-administrated questionnaire formulated through marital quality index (Norton, 1983)15 and daily spiritual scale (Underwood, 2002)19. Results of structural equation modeling suggest that there is a positive impact of spirituality dimensions on marital satisfaction.

scholarly journals PENGARUH TIME BUDGET PRESSURE, AUDIT TENURE DAN UKURAN KAP TERHADAP KUALITAS AUDIT

2021 ◽  
Vol 4 (2) ◽  
pp. 136-151
Author(s):  
Mohamad Alfi Amrulloh ◽  
Made Dudy Satyawan
Keyword(s):  
Firm Size ◽  
Audit Quality ◽  
Time Budget ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Financial Statement ◽  
Primary Data ◽  
Analysis Model ◽  
Audit Firm ◽  
Time Budget Pressure

In carrying out their duties, auditors must be competence and have to maintain their audit quality to provide trust to stakeholder. However, currently there are many cases that will causes the audit quality to decline. The cases is about financial cases that are still being discussed in public and have connection about audit quality on financial statement. The objective of this study was to determine effect of Time Budget Pressure, Audit Tenure and Audit Firm Size on Audit Quality. This study uses the primary data from questionnaire that was distributed to auditor KAP in Surabaya. Method determination sample used purposive sampling criteria and have 55 sample data can used. Data analysis model is multiple linear regression analysis. The result of this study indicate time budget pressure have positive effect on audit quality, but audit tenure and audit firm size has no effect on audit quality.

scholarly journals The impact of service recovery output/process on customer satisfaction and loyalty: The case of the airline industry

2017 ◽  
Vol 19 (2) ◽  
pp. 259-266
Author(s):  
Reza Etemad-Sajadi ◽  
Laura Bohrer
Keyword(s):  
Customer Satisfaction ◽  
Airline Industry ◽  
Latent Variables ◽  
Structural Equation ◽  
Positive Impact ◽  
Service Recovery ◽  
Equation Modeling ◽  
Output Process ◽  
Airline Passengers ◽  
The Impact

The purpose of this research is to identify the impact of airline passengers’ perception of service recovery output/process on their satisfaction and loyalty. We want to identify the direct and indirect effects of service recovery on airline passenger loyalty by distinguishing the output and the process of the service recovery. A questionnaire was distributed to airline passengers who had a problem during their last airline flight. As we had several latent variables, we used partial least squares, a variance-based structural equation modeling method. As findings, we observed that in general, clients were not satisfied with the way that the service has been recovered. The most frequent reason for complaining was a problem due to flight delay, followed by a problem with the baggage, overbooking, and flight cancellation. Nevertheless, the findings reveal the positive impact of service recovery’s output/process qualities on customer satisfaction and customer loyalty. The output quality of service recovery is the most relevant.

scholarly journals PENGARUH KEMAMPUAN TEKNIS AUDITOR TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN

2021 ◽  
Vol 4 (4) ◽  
pp. 441-461
Author(s):  
Annisa Rahmawati ◽  
Asmara Indahingwati ◽  
Achmad Daengs GS
Keyword(s):  
Structural Equation ◽  
Quantitative Research ◽  
Positive Impact ◽  
Financial Statements ◽  
Financial Statement ◽  
Primary Data ◽  
Equation Modeling ◽  
Public Accounting ◽  
Technical Ability

ABSTRACT   This study intends to provide empirical evidence and a discussion of the influence of the auditor's technical capabilities built by the dimensions of knowledge, experience, and communication on the quality of information presented in the financial statements. This research is a quantitative research using explanatory method. The subjects of this study are public accounting firms located in East Java. The sample used in this study is the auditor who has carried out work at a public accounting firm in East Java with a length of service of at least two years. The type of data used in this study is primary data derived from questionnaires. The statistical analysis method used in this study is Structural Equation Modeling. From the data collection that has been done, the elaboration of this research shows that there is a significant positive impact between the auditor's technical ability on the quality of financial statement information. This result indicates that the better the technical capabilities possessed by the auditors concerned, the better the quality of the information presented in the audited financial statements.  Key words: audit; technical capabilities; financial statement information   ABSTRAK  Studi ini bermaksud untuk memberikan bukti empiris dan pembahasan tentang pengaruh kemampuan teknis auditor yang dibangun oleh dimensi pengetahuan, pengalaman dan komunikasi terhadap kualitas informasi yang tersaji dalam laporan keuangan. Penelitian ini merupakan penelitian kuantitatif dengan metode eksplanatori. Subyek dari penelitian ini adalah kantor akuntan public yang berlokasi di Jawa Timur. Sampel dalam penelitian ini adalah auditor yang telah melaksanakan pekerjaan pada kantor akuntan publik di Jawa Timur dengan lamanya masa kerja setidaknya dua tahun. Jenis data yang digunakan dalam penelitian ini adalah data primer yang berasal dari penyebaran angket. Metode analisa statistik yang digunakan dalam penelitian ini adalah Structural Equation Modelling. Dari pengumpulan data yang telah dilakukan, penjabaran dari penelitian ini menunjukkan adanya dampak positif signifikan antara kemampuan teknis auditor terhadap kualitas informasi laporan keuangan. Hal ini mengindikasikan bahwa semakin baik kemampuan teknis yang dimiliki oleh auditor yang bersangkutan maka akan semakin baik pula kualitas informasi yang tersaji dalam laporan keuangan auditan. Kata kunci : audit kemampuan teknis; informasi laporan keuangan

ESTABLISHED BUSINESS OWNERS' SUCCESS: INFLUENCING FACTORS

2010 ◽  
Vol 15 (03) ◽  
pp. 263-286 ◽  
Author(s):  
JUAN CARLOS AYALA CALVO ◽  
GUADALUPE MANZANO GARCÍA
Keyword(s):  
Internal Control ◽  
Latent Variables ◽  
Structural Equation ◽  
Positive Impact ◽  
Business Environment ◽  
Business Owners ◽  
Path Model ◽  
Financial Resources ◽  
Equation Modeling ◽  
Education Experience

This study investigates the effects of the following factors on established business owners' success. First, the human capital of the entrepreneur is examined (education, experience, locus of internal control, need for achievement and resilience). Second, the characteristics of the firm with reference to the initial financial resources, number of partners, frequency and breadth of external communication are taken into consideration, and finally, factors relevant to the conception and development of the firm are studied. To achieve our objective, we have used a structural equation modeling technique (Partial Least Squares -PLS-) to estimate a path model with latent variables. Although all the latent variables have a positive impact on established business owners' success, our findings show clearly that the size of the company is an important moderating factor when explaining established business owners' success. The variables in which this effect is most evident are that of education and resilience. If we do not take the size of the company into consideration, the variables that help explain the success of established business owners are, in order of decreasing importance, experience, a favorable perception of the business environment and the resilience of the entrepreneur.

Meta-Accuracy and Perceived Reciprocity From the Perception-Meta-Perception Social Relations Model

2019 ◽  
Vol 50 (1) ◽  
pp. 24-37
Author(s):  
Ben Porter ◽  
Camilla S. Øverup ◽  
Julie A. Brunson ◽  
Paras D. Mehta
Keyword(s):  
Structural Equation Modeling ◽  
Social Relations ◽  
Latent Variables ◽  
Structural Equation ◽  
Multilevel Structural Equation Modeling ◽  
Equation Modeling ◽  
Complete Understanding ◽  
Social Relations Model ◽  
Flexible Framework ◽  
Multilevel Structural Equation

Abstract. Meta-accuracy and perceptions of reciprocity can be measured by covariances between latent variables in two social relations models examining perception and meta-perception. We propose a single unified model called the Perception-Meta-Perception Social Relations Model (PM-SRM). This model simultaneously estimates all possible parameters to provide a more complete understanding of the relationships between perception and meta-perception. We describe the components of the PM-SRM and present two pedagogical examples with code, openly available on https://osf.io/4ag5m . Using a new package in R (xxM), we estimated the model using multilevel structural equation modeling which provides an approachable and flexible framework for evaluating the PM-SRM. Further, we discuss possible expansions to the PM-SRM which can explore novel and exciting hypotheses.

Analysis of Natural Resources and Environment, Politico-Economic Conditions and their influences on Tourist Behavioural Intentions in Hunza: Mediating effect of Tourist Satisfaction

2020 ◽  
Vol 4 (4) ◽  
pp. 55-74
Author(s):  
Faqeer Muhammad ◽  
Kifayat Ullah ◽  
Rehmat Karim
Keyword(s):  
Natural Resources ◽  
Structural Equation ◽  
Positive Impact ◽  
Partial Least Square ◽  
Least Square ◽  
Mediating Effect ◽  
Economic Conditions ◽  
Primary Data ◽  
Equation Modeling ◽  
Tourist Satisfaction

This study aims to explore the influence of Natural Resources and Environment (NRE), Politico-Economic Conditions (PEC) on Tourist Behavioral Intension (TBI) in Hunza, Pakistan. The study further investigates the mediating role of Tourist Satisfaction (TS) on the given variables. Partial Least Square Structural Equation Modeling (PLS-SEM) technique has been applied to conceptualize the research frame and to test the proposed hypotheses. Primary data was collected by using convenient sampling technique for analysis from 220 tourists who visited tourism nucleus sites of Hunza. The finding of the study reveals that Natural resources and Environment, Politico-and Economic Conditions have a significant positive impact on Tourist’s Behavioral Intensions. Moreover, Tourist’s Satisfaction partially mediates the positive relationships among Natural Resources and Environment, Political & Economic Conditions and Tourist’s Behavioral Intensions. The findings of the study extend the understanding that presence of natural resources along with healthy environment and stable political & economic conditions of a destination are the key determinants for sustainable tourism development.

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