scholarly journals Independensi, Pengalaman Kerja Auditor, dan Kualitas Audit Dengan Skeptisisme Profesional Sebagai Variabel Moderasi

2021 ◽  
Vol 13 (2) ◽  
pp. 300-315
Author(s):  
Nieke Yunianti ◽  
Yenni Carolina ◽  
Vincent Tanu Winata
Keyword(s):  
Work Experience ◽  
Audit Quality ◽  
Auditor Independence ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Professional Skepticism ◽  
Public Accountants ◽  
The Relationship ◽  
Positive Effect

Abstract The motivation of this study is to examine and provide evidence regarding the interaction of the independent variable (X1) and auditor's work experience (X2) with the audit quality variable (Y) and the interaction of the professional skepticism variable (Z) as a moderator variable in strengthening the interaction of X1 and X2 with variables Y. The research is focused on active Public Accountants (partner auditors) who are licensed and registered with IAPI. The results of distributing questionnaires to Public Accountants obtained 309 questionnaire sample data. The Slovin technique was used in the data collection technique, while the data analysis used the SEM PLS (Structural Equation Modeling-Partial Least Square) method. This study provides evidence that 1) auditor independence has a positive effect on audit quality, 2) auditor's work experience has a positive effect on audit quality, 3) auditor's professional skepticism has an effect on strengthening the relationship between auditor independence and audit quality, and 4) auditor's professional skepticism has an effect on strengthen the relationship between auditor work experience and audit quality. Keywords: Audit Quality, Independence, Work Experience, and Professional Skepticism

scholarly journals Independence, professionalism, professional skepticism

2018 ◽  
Vol 3 (1) ◽  
pp. 61-71 ◽  
Author(s):  
Agus Widodo Mardijuwono ◽  
Charis Subianto
Keyword(s):  
Audit Quality ◽  
Auditor Independence ◽  
Partial Least Square ◽  
Least Square ◽  
Significant Variable ◽  
Content Type ◽  
Professional Skepticism ◽  
Relationship Of ◽  
The Relationship

Purpose The purpose of this paper is to obtain empirical evidence of the relationship of independence, professionalism and skepticism with the quality of audit produced. Design/methodology/approach This research was conducted with questionnaires distributed to all auditors working in KAP Surabaya and Sidoarjo. The population in this study was all auditors working in KAP 45 Surabaya and KAP 1 Sidoarjo. Hypothesis testing was performed by using the partial least square test with the help of SmartPLS software version 3.0. Findings The results from this study found that auditor independence is positively related to audit quality but is not significant. Variable auditor professionalism is positively related to audit quality and proved significant, while the skepticism variable of auditor professionalism is positively related to audit quality and is significant. Originality/value The results of this study indicate that auditor independence, professionalism and skepticism are positively related to audit quality.

Forecasting the schedule performance resulting from the adoption of social distancing in construction projects

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Hilary Omatule Onubi ◽  
Nor'Aini Yusof ◽  
Ahmad Sanusi Hassan ◽  
Ali Ahmed Salem Bahdad
Keyword(s):  
Construction Projects ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Content Type ◽  
Social Distancing ◽  
Schedule Performance ◽  
The Impact ◽  
The Relationship ◽  
Positive Effect

PurposeThe coronavirus disease 2019 (COVID-19) pandemic has had major impacts on the performance of construction projects that have adopted social distancing measures. This study examines the effect of social distancing measures on project schedule performance through job reorganization on construction project sites.Design/methodology/approachResponses were obtained through a survey of 154 construction projects and analysed using the partial least square structural equation modeling (PLS-SEM) technique.FindingsThe findings established that social distancing has a negative effect on schedule performance, social distancing has a positive effect on job re-organization and job re-organization has a positive effect on schedule performance. Additionally, the results indicate that job re-organization partially mediates the relationship between social distancing and schedule performance, while social distancing moderates the relationship between job re-organization and schedule performance with low social distancing having the stronger positive effect.Originality/valueThis study contributes theoretically to a greater understanding of the impact of adopting COVID-19 safety measures such as social distancing on the schedule performance of construction projects. The study also shows how social distancing could lead to schedule performance through job reorganization.

scholarly journals PERAN COMMUNITY ADVICE SEBAGAI PEMODERASI DALAM KEPUTUSAN PEMBELIAN

2018 ◽  
Vol 11 (1) ◽  
pp. 67
Author(s):  
Pristiana Widyastuti ◽  
Alwani Alwani
Keyword(s):  
Data Analysis ◽  
Structural Equation ◽  
Statistical Tests ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Purchasing Decisions ◽  
Quality And Reliability ◽  
The Relationship ◽  
Positive Effect

<p><em>This study aims to analyze the influence of rational motives and emotional motives on purchasing decisions with community advice as a moderating variable. This study was conducted on </em><em>biker as community adviser</em><em> in Jakarta. The number of samples is 75 data, obtained from the questionaire filled by the respondents. Data analysis uses Structural Equation Modeling (SEM) with Partial Least Square (PLS) test equipment. The results of statistical tests </em>revealed that the<em> rational motives and emotional motives </em>have<em> positive effect on purchasing decisions, whereas community advice has no positive effect on purchasing decisions, </em>it is<em> not able to moderate the relationship among variables. Producer and distributors are important to maintain the quality and reliability of products that rationally influence consumers to buy. In addition, efforts to maintain the credibility of the brand are also important to emphasize the consumer’s pride. </em></p><p><em> </em></p>

scholarly journals FAKTOR PENENTU KUALITAS AUDIT MELALUI ANALISIS VARIABEL PROFESIONALISME, KOMPETENSI DAN INDEPENDENSI AUDITOR

2021 ◽  
Vol 12 (2) ◽  
pp. 205-217
Author(s):  
I Made Purba Astakoni ◽  
I Wayan Wardita ◽  
Ni Made Satya Utami ◽  
Ni Putu Nursiani
Keyword(s):  
Goodness Of Fit ◽  
Audit Quality ◽  
Auditor Independence ◽  
Partial Least Square ◽  
Least Square ◽  
Coefficient Of Determination ◽  
P Value ◽  
Significant Positive Effect ◽  
Research Subjects ◽  
Positive Effect

This study has several objectives: 1) to determine and analyze the effect of auditor professionalism on audit quality; 2) to determine and analyze the effect of auditor competence on audit quality; 3) to identify and analyze the effect of auditor independence on audit quality. This research was conducted in several public accounting firms  in Denpasar City with the research subjects being all auditors. The sample in this study were all auditors in Denpasar City as many as 112 people. Data collection techniques used were interviews with questionnaires with closed multiple choice. In this study, data analysis used the Partial Least Square (PLS) approach. The results of the study found that the overall strength of the model by looking at the coefficient of determination, Q-Square Predictive Relevance and Goodness of Fit (GoF) were declared very good. The first hypothesis, which states that auditor professionalism has a significant positive effect on audit quality. In testing, it was found that the professionalism of the auditors had a negative effect with a p-value below the specified standard, it means that hypothesis 1 (H1) cannot be accepted. Second hypothesis. which states that auditor competence has a significant positive effect on audit quality. In testing, it was found that the auditor's competence had a positive effect with a p-value above the set standard, it means that hypothesis 2 (H2) can be accepted. The third hypothesis, which states that auditor independence has a significant positive effect on audit quality. In testing, it was found that the auditor's independence had a positive effect with a p-value above the set standard, it means that hypothesis 3 (H3) can be accepted.

scholarly journals ANALISIS STRUCTURAL EQUATION MODELLING PENDEKATAN PARTIAL LEAST SQUARE DAN PENGELOMPOKAN DENGAN FINITE MIXTURE PLS (FIMIX-PLS) (Studi Kasus: Kemiskinan Rumah Tangga di Indonesia 2017)

2019 ◽  
Vol 8 (1) ◽  
pp. 35-45
Author(s):  
Esta Dewi Anggita ◽  
Abdul Hoyyi ◽  
Agus Rusgiyono
Keyword(s):  
Structural Equation Modelling ◽  
Structural Equation ◽  
Partial Least Square ◽  
Finite Mixture ◽  
Least Square ◽  
Equation Modeling ◽  
Significant Positive Effect ◽  
Equation Modelling ◽  
The Relationship ◽  
Positive Effect

Poverty is a complex and multidimensional problem that links several dimensions. Statistical method that can explain the relationship between one latent variable with others is Structural Equation Modelling (SEM). The purpose of this study is to create a structural model of the relationship between education, health, economy and poverty in Indonesia in 2017 by using Structural Equation Modeling with Partial Least Square approach (SEM-PLS) based on predetermined indicators with the results of 11 valid indicators. Based on the model obtained, health has a significant positive effect on education, health and education have a significant positive effect on the economy and the economy has a significant negative effect on poverty. Segmentation based on the relationship of latent variables in structural models can be overcome by Finite Mixture Partial Least Square (FIMIX-PLS) so that it can identify poverty areas in each province in Indonesia with more homogeneous characteristics. The best segmentation result is number of segments (K) = 2 obtained based on the criteria of AIC, BIC, CAIC and Normed Entropy (EN) with an EN value of 0.964 which means the quality of segment separation is very good. Papua and West Papua provinces form one segment in segment 2, while 32 other provinces form one segment in segment 1.Keywords: Poverty, Structural Equation Modelling, Partial Least Square, Finite Mixture, Segmentation.

The Relationship between Artificial Intelligence (AI) Quality, Customer Preference, Satisfaction and Continuous Usage Intention of e-Banking Services

2021 ◽  
Vol 4 (1) ◽  
pp. 24-43
Author(s):  
Mohammed Aliyu Dantsoho ◽  
◽  
Kabiru Jinjiri Ringim ◽  
Kabiru Maitama Kura ◽  
◽  
...  
Keyword(s):  
Artificial Intelligence ◽  
Consumer Preference ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Banking Services ◽  
Customer Preference ◽  
Continuous Usage Intention ◽  
The Relationship ◽  
Positive Effect

This study was set to examine the relationship between artificial intelligence (AI) quality, customer preference, satisfaction and continuous usage intention of e-banking services powered by AI solution. To achieve this, a cross-sectional research design was employed to collect data from the bank customers using purposive snowball sampling. In total 274 responses were retrieved from the bank customers that agreed to participate in the study and 246 were useful for the final data analysis. Analysis was done using partial least square structural equation modeling (PLS-SEM) approach with aid of SmartPLS 3.2.8. A snowball non-probability sampling procedure was used for the data collection. The findings indicate that the AI quality have a positive effect on satisfaction and satisfaction has significant positive effect on the intention of continuing use of e-banking services. However, consumer preference was not significantly related to continuous usage intention of e-banking services. This is practically possible in Nigerian context. Because we observe that majority of the respondents does not have specific preference of using or interacting with e-banking services powered by AI as against those control by human interactions. The implication of this findings is that is the used of AI based services in the Nigerian context is still at it infancy level. Therefore, there is still much to learn from the experience of both planners, implementers and beneficiaries. This study is perhaps, the first of its kind to examine the relationships of AI chatbot quality on customer satisfaction and continuous usage intention of e-banking services. It is therefore, contributes to the development of literature in this direction.

scholarly journals Auditor's Competence And Independence As Determinant Audit Quality With Gender As Moderating Variable

2020 ◽  
Vol 1 (3) ◽  
pp. 46-55
Author(s):  
I Made Purba Astakoni ◽  
Ida Bagus Swaputra ◽  
Ni Made Satya Utami ◽  
Yenny Verawati
Keyword(s):  
Audit Quality ◽  
Group Analysis ◽  
Auditor Independence ◽  
Moderating Effect ◽  
Partial Least Square ◽  
Least Square ◽  
Significant Positive Effect ◽  
Positive Effect

This study has several objectives: 1) to find out and analyze the effect of auditor competence on audit quality, 2) to know and analyze the effect of auditor independence on audit quality, 3) to know and analyze the role of gender as a moderating effect on the influence of auditor competence on audit quality, 4) to find out and analyze the role of gender as a moderating effect on auditor independence on audit quality. This research was conducted at the Public Accounting Firm (KAP) in Denpasar City. The populations in this study were all auditors in the city of Denpasar, amounting to 112 people. Determination of the sample was done by purposive method, so that the number of samples selected was 53 people. Data collection techniques used was interviews supported by questionnaire with a closed multiple choices. Data analysis used was Partial Least Square (PLS) approach. The results showed that the overall strength of the model was stated to be very good. Hypothesis 1, which states that auditor competence has a significant positive effect on audit quality, can be accepted, Hypothesis 2, which states that auditor independence has a significant positive effect on audit quality, can also be accepted. Through a multi-group analysis it is stated that gender is able to be a moderating variable on the effect of auditor competence over the quality of an audit.Whereas gender testing as a moderating variable on the effect of auditor independence over the quality of an audit has not been tested.

scholarly journals The effects of quality control system on professional skepticism and its implications to audit quality with peer review as a moderating variable (A case study on Public Accounting Firms in Semarang)

2021 ◽  
Vol 3 (1) ◽  
pp. 75-90
Author(s):  
Hafidz Ridloi
Keyword(s):  
Quality Control ◽  
Control System ◽  
Peer Review ◽  
Audit Quality ◽  
Partial Least Square ◽  
Least Square ◽  
Quality Control System ◽  
Equation Modeling ◽  
Professional Skepticism ◽  
Cpa Firms

Purpose - This study aims to assess the role of CPA Firms related to the quality control system in maintaining the professional skepticism level of auditors affecting the quality of audits provided by the Public Accountants.Method - Population and samples used in this research were the whole auditors working for the CPA Firms in Semarang. The researcher collected the samples using a purposive sampling technique. The number of samples in this study was 31 auditors. The researcher collected the data using online questionnaires sent through email to each CPA Firm. Data analysis was conducted using a Structural Equation Modeling - Partial Least Square (SEM-PLS) with WarpPLS 4.0 software.Result - The results of this study indicated that the quality control system did not affect the auditor’s professional skepticism. Peer review did not moderate the quality control system. The auditor's professional skepticism variable has a significant effect on audit quality. Then, quality control system did not affect audit quality through auditor’s professional skepticism.Implication - To maintain audit quality, CPA Firms in Semarang needs to improve the competence, experience, and professionalism of auditors performing the audit assignments that the professional skepticism of the concerned personnel can be properly maintained.Originality - This study has presented a moderating variable in the relationship between peer review and quality control system affecting professional skepticism.

scholarly journals The Determinants of Taxpayer Compliance with Tax Awareness as a Mediation and Education for Moderation

2020 ◽  
Vol 15 (1) ◽  
pp. 49
Author(s):  
Pancawati Hardiningsih ◽  
Indira Januarti ◽  
Rachmawati Meita Oktaviani ◽  
Ceacilia Srimindarti
Keyword(s):  
Structural Equation ◽  
Tax Avoidance ◽  
Tax Compliance ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Directorate General ◽  
The One ◽  
The Relationship ◽  
Positive Effect

This study aims to analyze the effects of tax knowledge, tax sanctions, and tax socialization on taxpayer compliance, as mediated and moderated by taxpayer awareness level of taxpayer education, respectively. The research sample included 196 taxpayers registered in the Primary South Semarang Tax Office. They were selected using the convenience sampling method. The data analysis employed structural equation modeling with warp partial least square. Results show that tax knowledge, tax sanctions, and tax socialization all have a significant positive effect on taxpayer awareness and taxpayer compliance. Meanwhile, the level of education does not moderate tax knowledge on taxpayer compliance. The taxpayers’ awareness mediates the relationship between tax compliance, on the one hand, and tax knowledge, tax socialization, and tax sanctions on the other hand. Thus, the Directorate General of Taxes must increase the intensity of guidance provided to taxpayers to encourage better compliance and reduce tax avoidance behaviors. Keywords: Tax knowledge; tax sanctions; tax dissemination; taxpayer awareness; taxpayer compliance.

A Partial Least Square Structural Equation Modeling: Prestige Perception in Tourism

2020 ◽  
Author(s):  
Murat Kayak
Keyword(s):  
Structural Equation Modeling ◽  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Equation Modeling ◽  
Destination Brand ◽  
The Relationship ◽  
Intention To Revisit ◽  
Brand Prestige

This study aims to investigate destination brand prestige, and to explore the mediating effects of destination brand worldness between destination brand prestige and intention to revisit. Research is designed to collect primary data from the Taiwanese tourists. Partial least squares structural equation modeling is used to test the effects. The research model is appropriately implemented in Smart PLS 3 and a full mediation has existed through the empirical findings. The study shows how destination brand worldness mediates the relationship between destination brand prestige and intention to revisit.

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