Pengaruh Profesionalisme dan Etika Profesi Terhadap Pertimbangan Tingkat Materialitas Dalam laporan Keuangan

2021 ◽  
Vol 3 (2) ◽  
pp. 189-204
Author(s):  
Heryani Siti Nudyah
Keyword(s):  
Professional Ethics ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Public Accounting ◽  
Accounting Firms ◽  
Central Java ◽  
Public Accounting Firms

ABSTRACT This study aims to determine how the influence of professionalism and professional ethics on the consideration of the level of materiality in financial statements in public accounting firms, especially in the provinces of Yogyakarta and Central Java. This research is a survey research conducted on auditors who work in public accounting firms with a sampling technique by distributing questionnaires both in person and online. The number of questionnaires processed was 40 questionnaires, with details of 20 questionnaires from google form and 20 questionnaires from questionnaires. Data were analyzed using multiple linear regression analysis. The data used in this study used primary data obtained from the questionnaire method given directly to the auditors of public accounting firms in Yogyakarta and also Central Java, namely Surakarta and Semarang. The results of the study show that Professionalism and Professional Ethics affect the consideration of the level of materiality in the financial statements Keywords: professionalism, professional ethics, materiality level considerations

scholarly journals ANALISIS FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN PADA SEKTOR PERUSAHAN MANUFAKTUR YANG TERDAFTAR Di BURSA EFEK INDONESIA

2021 ◽  
Vol 3 (1) ◽  
pp. 153
Author(s):  
Delviana Dama Yanti
Keyword(s):  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Public Accounting ◽  
Accounting Firms ◽  
External Auditors ◽  
Public Accounting Firms ◽  
Fraudulent Financial Statements

ABSTRACT The purpose of this research is see the effect of pentagon fraud proxied by financial targets, nature of the industry, quality of external auditors, change of auditors, number of CEOs who frequently detect fraud in financial statements. Financial statement fraud in this study was measured using the proxies of Return on Assets, Receivables, selection of audit services at public accounting firms, changes in public accounting firms, changes in directors, and the number of CEO photos. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2017-2019. This study uses a purposive sampling technique so, there are 48 financial reports from 25 manufacturing companies. The analytical method used is multiple linear regression analysis with SPSS version 20. The results of this study indicate that financial targets, nature of industry, quality of external auditors and the number of CEOs who often do not have a significant effect in the handling of fraudulent financial statements. Meanwhile, changes in auditors and changes in direction have a significant effect on fraudulent financial statements

Determinants of Audit Quality at Public Accounting Firms

2021 ◽  
Vol 6 (3) ◽  
pp. 134-143
Author(s):  
Audrey Michelle Wenny Yolanda ◽  
Kartini Kartini ◽  
Grace T. Pontoh
Keyword(s):  
Audit Quality ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Primary Data ◽  
Public Accounting ◽  
Accounting Firms ◽  
Education Experience ◽  
Audit Fee ◽  
Public Accounting Firms

Objective – This study aims to examine and prove the effect of education, experience and audit fee on audit quality. Methodology – The data used are primary data in the form of questionnaires distributed to auditors, both senior and junior auditors at Public Accounting Firms located in Sulawesi. The questionnaires distributed to respondents were 46 auditors and 42 questionnaires were returned and able to processed. Findings – This research used a quantitative approach by measuring the objective data through scientific calculations, derived from samples of certain objects to answer a number of questions. The sampling technique used in this study is purposive sampling by using certain criteria and the model used is multiple linear regression analysis. The results of this study indicate that education, experience and audit fee have an effect on audit quality. Novelty – Audit quality is a representation of the auditor's performance as an audit service provider and also the auditee as an audit service user. As a liaison between the interests of financial statement users and the company, auditors are required to improve the quality of their services which in turn will have an impact on quality of the audit results. Auditors with adequate education and experience and appropriate audit fee in performing audit services will have an effect on the quality of the resulting audit. Type of Paper: Empirical JEL Classification: M40, M49. Keywords: Audit, Education; Experience; Fee; Quality

scholarly journals INDEPENDENSI, KOMPETENSI, PENGALAMAN KERJA, DAN DUE PROFESSIONAL CARE: PENGARUHNYA TERHADAP KUALITAS AUDIT YANG DIMODERASI DENGAN ETIKA PROFESI (Studi Empiris pada Kantor Akuntan Publik se-Jawa Tengah dan DIY)

2018 ◽  
Vol 1 (1) ◽  
pp. 75-88
Author(s):  
Widia Arum Ningtyas ◽  
Mochammad Abdul Aris
Keyword(s):  
Regression Analysis ◽  
Work Experience ◽  
Professional Ethics ◽  
Audit Quality ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Public Accounting ◽  
Professional Care

The purpose of this study was to analyze the effect of the independence, competence, work experience ,and  due professional care to the quality of the audit and the independence, competence, work experience and due professional care on audit quality that is moderated by the ethics of the profession, especially at the internal auditors working in public accounting in Cental Java and Yogyakarta. The population in this study are all auditors who work in public accounting in Central Java and Yogyakarta. The sampling technique used was purposive sampling method, with the acquisition of a sample of 78 respondents. The primary data collection using the questionnaire. The data are analyzed using multiple linear regression analysis and moderated regression analysis (MRA). The results of the analysis proved that the variable independence, competence, work experience, due professional care, the interaction of the independence of the ethics of the profession, and the interaction of experience working with professional ethics partially significant effect on audit quality, while the interaction of competence with professional ethics and interaction due professional care with ethics profession partially no significant effect on audit quality.

scholarly journals Analisis Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Pada Sektor Perusahaan Manufaktur

2021 ◽  
Vol 17 (1) ◽  
pp. 31-46
Author(s):  
Delviana Dama Yanti ◽  
Munari Munari
Keyword(s):  
Locus Of Control ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Public Accounting ◽  
Accounting Firms ◽  
External Auditors ◽  
Public Accounting Firms

The purpose of this research is to see the effect of pentagon fraud that proxied by financial targets, nature of the industry, quality of external auditors, change of auditors, number of CEOs who frequently detect fraud in financial statements. Financial statement fraud in this study was measured using the proxies of Return on Assets, Receivables, selection of audit services at public accounting firms, changes in public accounting firms, changes in directors, and the number of CEO photos. The population in research study are use manufacturing companies who listed on the Indonesia Stock Exchange (BEI) in 2017-2019. This research uses a purposive sampling technique so, there are 48 financial reports from 25 manufacturing companies. The analytical method used in this research is multiple linear regression analysis with SPSS version 20. The results of this research indicate that financial targets, nature of industry, quality of external auditors and the number of CEOs who often don’t have a significant effect in the handling of fraudulent financial statements. Meanwhile, changes in auditors and changes in direction have a significant effect from pentagon fraud side on fraudulent financial statements.Tujuan penelitian ini adalah untuk menganalisis pengaruh moderasi locus of control, faktor-faktor yang mempengaruhi sistem informasi keuangan pada kantor kecamatan di kota Semarang. Populasi penelitian ini adalah 16 Kantor Kecamatan di Kota Semarang dan diperoleh 54 kuesioner, kemudian dianalisis analisis regresi moderasi (MRA). Dari hasil penelitian pengaruh Locus of Control Moderation terhadap Efektifitas Sistem Informasi Keuangan pada Kantor Kecamatan Kota Semarang Provinsi Jawa Tengah diperoleh hasil penelitian hipotesis pertama yaitu pengaruh manajemen puncak terhadap efektivitas sistem informasi, untuk menguji pengaruh kepuasan pengguna terhadap efektivitas sistem informasi, untuk menguji pengaruh budaya organisasi terhadap efektivitas sistem informasi. Efektivitas sistem informasi, untuk menguji pengaruh locus of control terhadap hubungan antara manajemen puncak terhadap efektivitas sistem informasi, untuk menguji pengaruh locus of control antara kepuasan pengguna terhadap efektivitas sistem informasi dari hasil penelitian menghasilkan pengaruh yang positif dan signifikan.

scholarly journals Pengaruh Kualitas Produk, Word of Mouth, dan Store Image terhadap Keputusan Pembelian: Studi pada Pengunjung Toko Amigo Pedan

2020 ◽  
Vol 10 (1) ◽  
pp. 114
Author(s):  
Wita Marantika ◽  
Sarsono Sarsono
Keyword(s):  
Product Quality ◽  
Word Of Mouth ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Store Image ◽  
Purchasing Decisions ◽  
Positive Effects ◽  
Central Java

<p><em>Marketing is the process of selling goods and services that aims to meet and satisfy customer wants. The purpose of this study is to determine the effects of product quality, word of mouth, and store image on purchasing decisions in Amigo Pedan store, Klaten, Central Java, Indonesia. The population in this study is the visitors of Amigo Pedan with a sample of 91 respondents. The sampling technique used in this study was incidental sampling. Primary data was collected using questionnaires. This study used multiple linear regression analysis. The results of this research showed that product quality, word of mouth, and store image have significant and positive effects on purchasing decisions in the store, simultaneously. But, only the word of mouth has a significant effect on customers’ purchasing decisions in the store, partially.</em></p>

scholarly journals Love of Money, Machiavellian, Religiusitas dan Kinerja Auditor

2020 ◽  
Vol 30 (12) ◽  
pp. 2999
Author(s):  
Ida Ayu Chintya Utami Dewi ◽  
Gayatri Gayatri
Keyword(s):  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Negative Influence ◽  
Public Accounting ◽  
Accounting Firms ◽  
The Public ◽  
Analysis Technique ◽  
Love Of Money ◽  
Public Accounting Firms ◽  
Saturated Sample

This study aims to determine the effect of love of money, machiavellian, religiosity on auditor performance. The population in this study were auditors working at the Public Accountant Firm in Bali which were listed in the Indonesia Public Accountants Institute Directory in 2019 so that a sample of 109 auditors was obtained using the technique of determining saturated sample data. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that love of money and machiavellian have a negative influence on the performance of auditors in public accounting firms in Bali and religiosity has a positive effect on auditor performance in public accounting firms in Bali. This research can provide information about love of money, machiavellian, religiosity on the performance of auditors of Public Accounting Firms in Bali, because it can affect the auditor's performance in achieving better work results. Keywords: Love Of Money; Machiavellian; Religiosity.

scholarly journals Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, Kompetensi dan Lingkungan Kerja pada Kinerja Auditor

2020 ◽  
Vol 30 (7) ◽  
pp. 1738
Author(s):  
Ni Luh Yuni Pratiwi ◽  
I Ketut Suryanawa
Keyword(s):  
Emotional Intelligence ◽  
Work Environment ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Analysis Technique

The purpose of this study is to obtain empirical evidence about the influence of intellectual intelligence, emotional intelligence, competence and work environment on auditor performance. This research was conducted at the Public Accounting Firm (KAP) in Bali. The population in this study are all auditors who work at KAP in Bali. The sample of this study was 55 respondents, carried out with saturated sampling technique. The data used are primary data with data collection methods namely questionnaires. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that intellectual intelligence, emotional intelligence, competence and work environment have a positive effect on auditor performance. The results of this study as input for the leadership of the Public Accounting Firm in seeking better performance, and for the auditor can be used as evaluation material to maintain and improve performance in conducting audits. Keywords: Intellectual Intelligence; Emotional Intelligence; Competence; Work environment; Auditor Performance.

scholarly journals PENGARUH PROFESIONALISME AUDITOR, KOMITMEN ORGANISASI DAN ETIKA PROFESI PADA KINERJA AUDITOR KANTOR AKUNTAN PUBLIK PROVINSI BALI

2018 ◽  
pp. 273
Author(s):  
Anak Agung Sayu Gita Wulandari ◽  
I Dewa Gede Dharma Suputra
Keyword(s):  
Organizational Commitment ◽  
Professional Ethics ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Public Accounting ◽  
Legal Cases ◽  
Accounting Firm ◽  
Analysis Technique

In the current era of globalization there are so many legal cases involving accounting manipulation. The auditor's profession has been a public spotlight in recent years. An auditor must have a high professionalism in carrying out his duties. Audit results from an auditor should be accountable to the parties concerned. The performance of the auditor is the result of the auditor's work in performing the assignment of examination of the financial statements of an entity with the aim of determining the reasonableness of the financial statements. The purpose of this study is to determine the influence of auditor professionalism, organizational commitment, and professional ethics on the performance of auditors public accounting firm in Bali Province. Sampling method used is purposive sampling method, while data collection method is done by using questioner. The population in this study are all auditors who work at Public Accounting Firm in Bali Province. Public Accounting Firm used is Public Accounting Firm which is registered in the Directory published by Indonesian Institute of Certified Public of 2017 which is located in Bali a number of 7 Public Accounting Firm. The total number of auditors from 7 offices is 65 auditors. The number of research samples used were 36 respondents. Data analysis technique used is multiple linear regression analysis technique. The results of this study indicate that auditor professionalism, organizational commitment, and professional ethics have a positive effect on auditor performance.

scholarly journals DETERMINAN KUALITAS AUDIT DI KANTOR AKUNTAN PUBLIK JAKARTA TIMUR

2021 ◽  
Vol 5 (1) ◽  
pp. 76-87
Author(s):  
Alya Lena ◽  
M. Nurrasyidini ◽  
Daram Heriansyah
Keyword(s):  
Audit Quality ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Analysis Data ◽  
Multiple Linear Regression Analysis ◽  
Auditor Independence ◽  
Coefficient Of Determination ◽  
Public Accounting ◽  
Accounting Firms ◽  
Public Accounting Firms

 The purpose of This study is to study the effect of accounting knowledge, auditor experience, auditor independence, and auditor integrity on audit quality in East Jakarta public accounting firms. The method used in this research is quantitative method, where the variables studied are accounting knowledge, auditor experience, auditor independence and auditor integrity as independent variables and Audit Quality as the dependent variable. The population used in this study were all public accounting firms registered in the East Jakarta area. The sample selection technique used purposive sampling and the data were collected using a questionnaire and processed using SPSS software. Data processing and analysis techniques used in this study are accounting analysis, descriptive statistical analysis, data quality test, multiple linear regression analysis, classical assumption test, hypothesis testing and coefficient of determination. The results of the study show that Accounting Knowledge, Auditor Experience, Auditor Independence, and Auditor Integrity have an influence on the dependent variable (Audit Quality).

scholarly journals Effect of Profitability, Leverage, Audit Opinion and Firm Reputation toward Audit Report Lag

2019 ◽  
Vol 9 (1) ◽  
pp. 2214-2219
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Audit Report ◽  
Public Accounting ◽  
Accounting Firms ◽  
Audit Opinion ◽  
Public Accounting Firms

audit report lag has become a phenomenon that cannot be denied is one of the problems that is quite disturbing. Audit report lag is detrimental to users of financial statements. Users of financial statements take longer to receive financial statements, even though they want to use the financial statements as a decision-making tool. This study aims to provide empirical evidence of the influence of profitability, leverage, audit opinion, and reputation of public accounting firms on audit delay in listed manufacturing companies in the Indonesia Stock Exchange. This research is quantitative, using secondary data. The population of this study is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2014-2017. The testing of the hypothesis used in this study is multiple linear regression analysis. After passing the data processing process that is processed in SPSS, the results of the study show that leverage affects audit delay, while profitability, audit opinion, and the reputation of public accounting firms do not significantly influence audit delay. In this study, the authors did not test together the effect of all variables on audit delay.

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