scholarly journals Integritas Pemoderasi Pengaruh Profesionalisme Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik Kota Medan

2021 ◽  
Vol 22 (1) ◽  
pp. 20-39
Author(s):  
Agus Tina ◽  
Eka Nurmala Sari
Keyword(s):  
Structural Equation Model ◽  
Quantitative Study ◽  
Structural Equation ◽  
Audit Quality ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Survey Method ◽  
Public Accounting ◽  
Accounting Firm

This study aims to test and  prove empirically about the effect of professionalism to audit quality wich is moderated by integrity. This study is quantitative study with associative approach. Survey method was used by giving questionnaires to the auditors who work in public accounting firm in Medan. Probability sampling was chosen to by 60 persons as sample. The Data was analyzed by structural equation model partial least square (SEM-PLS).  The results showed that the competence has no effect on audit quality.  Professionalism has no effect on audit quality.  But integrity could moderated the effect of professionalism to audit quality

DOES AUDIT QUALITY DEPEND ON AUDITOR COMPETENCY?

2021 ◽  
Vol 7 (2) ◽  
pp. 145-156
Author(s):  
Isna Farhani ◽  
Vita Elisa Fitriana
Keyword(s):  
Structural Equation Model ◽  
Structural Equation ◽  
Audit Quality ◽  
Time Budget ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Public Accounting ◽  
Purposive Sampling ◽  
Time Budget Pressure

ABSTRACTThis study aims to examine whether time budget pressure and organizational-professional conflict have an effect on audit quality in the public accounting firm. This research uses quantitative methods. The primary questionnaire and data used in this study were obtained from auditors who work in public accounting firms in Indonesia. Sampling was done using purposive sampling method. To test the hypothesis, researchers used Structural Equation Model with the Partial Least Square approach. The result shows that both time budget pressure and organizational-professional conflict have the negative effect on audit quality. It implies that to maintain audit quality, is not enough just relied on the competence of the auditor, but also the psychological or behavioral experienced by the auditor.ABSTRAKPenelitian ini bertujuan untuk menguji apakah tekanan anggaran waktu dan konflik organisasi-profesional berpengaruh terhadap kualitas audit pada Kantor Akuntan Publik. Penelitian ini menggunakan metode kuantitatif. Kuesioner primer dan data yang digunakan dalam penelitian ini diperoleh dari auditor yang bekerja pada Kantor Akuntan Publik di Indonesia. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling. Untuk menguji hipotesis peneliti menggunakan Structural Equation Model dengan pendekatan Partial Least Square. Hasil pengujian menunjukkan bahwa baik tekanan anggaran waktu maupun konflik organisasi-profesional memberikan dampak negatif terhadap kualitas audit. Hal tersebut mengindikasikan bahwa untuk menjaga kualitas audit, tidak cukup hanya berdasarkan pada sisi kompetensi yang dimiliki auditor, tetapi juga sisi psikologis atau perilaku yang dialami oleh auditor terkait.

scholarly journals PENGARUH PERSEPSI PENGETAHUAN, INFORMASI, DAN RELIGIUSITAS TERHADAP MINAT BERWAKAF UANG

2020 ◽  
Vol 4 (2) ◽  
Author(s):  
Rizkie Anugerah Pramudia ◽  
Mochamad Edman Syarief
Keyword(s):  
Structural Equation Model ◽  
Quantitative Study ◽  
Structural Equation ◽  
Equation Model ◽  
Public Perceptions ◽  
Partial Least Square ◽  
Least Square ◽  
Muslim Community ◽  
West Java ◽  
Positive Effect

This study aims to determine the perception of the Muslim community in West Java on cash waqf. The variables used in this study were knowledge, information and religiosity variables. This research is a quantitative study using Structural Equation Model-Partial Least Square (SEM-PLS) with the WarpPLS tool. The results showed that the variables of knowledge, information and religiosity had a positive effect on the interest to donating cash waqf. Positive public perceptions of cash waqf need to be supported by more massive socialization and education. Obviously, proper regulations also need to be prepared so that the purpose of cash waqf is achieved

scholarly journals ANALISIS PERILAKU OPORTUNISTIK, MEKANISME PENGAWASAN DAN MANAJEMEN LABA PADA PERBANKAN KONVENSIONAL INDONESIA

2019 ◽  
Vol 3 (1) ◽  
pp. 10
Author(s):  
Ishak Ramli ◽  
Stephani Joe
Keyword(s):  
Earnings Management ◽  
Structural Equation Model ◽  
Structural Equation ◽  
Dividend Policy ◽  
Audit Quality ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Nonfinancial Information ◽  
Monitoring Mechanism

Tujuan penelitian adalah untuk menganalisis pengaruh perilaku oportunistik (diproksikan leverage dan kebijakan dividen) dan mekanisme pengawasan (yang diproksikan dengan kualitas audit dan inkonsistensi informasi) terhadap manajemen laba. Populasi yang dijadikan obyek penelitian berjumlah 43 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia pada tahun 2010-2016. Penelitian ini menggunakan data panel dengan jumlah data observasi sebanyak 70. Data sekunder diolah dengan metode structural equation model dengan pendekatan partial least square. Hasil penelitian menunjukkan bahwa leverage dan kebijakan dividen merupakan perilaku oportunistik yang mempengaruhi positif signifikan terhadap manajemen laba. Kualitas audit dan inkonsistensi informasi nonkeuangan berhubungan positif dengan mekanisme pengawasan. Mekanisme pengawasan beserta indikatornya mempengaruhi positif signifikan terhadap manajemen laba pada bank umum konvensional. The purpose of this study is to analyze the predictive effect of opportunistic behavior (proxied by leverage and dividend policy) and monitoring mechanism (proxied by audit quality and inconsistency of nonfinancial information) on earnings management. Population of this reseacrh taken as the object of observation amounted to 43 banking firms listed in Indonesia Stock Exchange in the period 2010 - 2016. This research is using panel data with total data amounted to 70 firm-years observation. Secondary data is processed with structural equation model method with partial least square approach. The result showed leverage and dividend policy are opportunistic behaviours that impact positively and significant on earnings management. Audit quality and inconsistency of nonfinancial information are significant indicators of monitoring mechanism. Monitoring mechanism and its indicators have positive and significant impact on earnings management in Conventional Commercial Banks.

Effect of Motivation to Employee Performance which was Mediatied by Work Satisfaction in PT Smailing Tour Denpasar

2018 ◽  
Vol 9 (08) ◽  
pp. 20959-20973
Author(s):  
Benediktus Ignasius Tani Raka ◽  
Anik Yuesti ◽  
Nengah Landra
Keyword(s):  
Job Satisfaction ◽  
Structural Equation Model ◽  
Structural Equation ◽  
Employee Performance ◽  
Work Satisfaction ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Pls Analysis ◽  
Permanent Employees

This study aims is to test and analyze the influence of motivation on employee performance mediated by job satisfaction. This research was conducted at PT Smailing Tour Denpasar with population and research sample of all permanent employees that is 90 people. All data obtained from the kuisoner distribution is feasible to be used, then analyzed using a variance based structural equation model known as Partial Least Square (PLS) analysis. The result of the research shows that (1) the motivation has positive and significant effect on the employee's performance, (2) the motivation has positive and significant effect on the job satisfaction, (3) the job satisfaction has positive and significant effect to the employee's performance; (4) the motivation has positive and significant effect on employee performance through job satisfaction. The implication of this research is that motivation can be improved by taking into account the need for workplace environment to improve employee performance, job satisfaction can be improved by paying attention to the work itself in order to increase employee performance. Employee performance can be improved by taking into account the effectiveness of employees.

FAKTOR KONTEKSTUAL TERHADAP INTENSI KEWIRAUSAHAAN MAHASISWA PESERTA BUSINESS ORIENTATION AT SUPER SURO (BOSS)

2019 ◽  
Vol 3 (2) ◽  
pp. 9
Author(s):  
Fery Setiawan
Keyword(s):  
Structural Equation Model ◽  
Structural Equation ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Business Orientation

Penelitian ini membahas tentang faktor kontekstual dalam pengaruhnya pada intensi kewirausahaan mahasiswa. Objek penelitian ini adalah mahasiswa program studi S1 Manajemen Universitas Muhammadiyah Ponorogo yang telah mengikuti kegiatan BOSS, Business Orientation at Super Suro, yakni kegiatan kompetisi berwirausaha yang diadakan untuk mengasah mental entrepreneurship mahasiswa. Penelitian ini dilakukan untuk mengetahui intensi berwirausaha mahasiswa peserta BOSS, sehingga diperoleh informasi yang berguna bagi evaluasi dan penentuan strategi pelaksanaan BOSS selanjutnya. Faktor kontekstual dipilih dalam penelitian ini, sebagai salah satu faktor yang dianggap penting dalam mempengaruhi intensi kewirausahaan mahasiswa. Penelitian ini menggunakan metode kuantitatif dengan populasi adalah mahasiswa peserta BOSS pada tahun 2019. Pengolahan data dalam penelitian ini menggunakan aplikasi program Structural Equation Model (SEM)  Partial Least Square (Smart PLS). Hasil penelitian diketahui bahwa faktor kontekstual berpengaruh positif terhadap intensi kewirausahaan mahasiswa BOSS.Kata kunci: kewirausahaan, faktor kontekstual, intensi  

scholarly journals EFFECT OF WORK COMPETENCY AND MOTIVATION ON EMPLOYEE PERFORMANCE USING THE APPROACH PARTIAL LEAST SQUARES-SEM ANALYSIS (CASE STUDY AT THE ARIYANTI EDUCATION FOUNDATION)

2021 ◽  
Author(s):  
Darul Wiyono ◽  
◽  
Vip Paramarta ◽  
Keyword(s):  
Structural Equation Model ◽  
Structural Equation ◽  
Work Motivation ◽  
Employee Performance ◽  
Equation Model ◽  
Sem Analysis ◽  
Partial Least Square ◽  
Least Square ◽  
Company Performance ◽  
Survey Research Methods

High company performance can be achieved if all elements in the company are well integrated, and are able to carry out their roles according to the needs of employees. The purpose of this study is to analyze and determine (1) competence, (2) work motivation, (3) employee performance, and (4) the effect of competence and work motivation on employee performance. This type of research is descriptive and verification using explanatory survey research methods, and to test the hypotheses of this research will be analyzed using a structural equation model (Structural Equation Model, SEM) with the Partial Least Square (PLS) alternative method using SmartPLS 3.0 software. The results of testing the first hypothesis show that there is a significant correlation between competence and work motivation at the Ariyanti Education Foundation. The results of the second hypothesis show that competence has a positive and significant effect on employee performance at the Ariyanti Education Foundation. The third hypothesis shows that work motivation has a positive and significant effect on employee performance at the Ariyanti Education Foundation. The fourth hypothesis shows that competence and work motivation together have a positive and significant effect on employee performance at the Ariyanti Education Foundation. So it is clear that competence, work motivation and employee performance are interrelated. This must be considered because there is a mutually influencing relationship between the three. So that the development of competence and good work motivation will be able to improve the performance of these employees.

scholarly journals THE FACTORS THAT AFFECT THE AUDIT QUALITY

2020 ◽  
pp. A 48-A 53
Author(s):  
Hari Setiyawati ◽  
Diah Iskandar ◽  
Gustita Arnawati Putri
Keyword(s):  
Random Sampling ◽  
Sampling Method ◽  
Audit Quality ◽  
Simple Random Sampling ◽  
Partial Least Square ◽  
Least Square ◽  
Research Model ◽  
Public Accounting ◽  
Professional Skepticism ◽  
Accounting Firm

This study aims to determine the effect of auditor professional skepticism and audit experience on audit quality. This study was undertaken through a survey and was grounded based on existing theories which were then developed into a research model in which the model in this study was designed to examine the effect of auditor professional skepticism and the influence of audit experience on audit quality. This research was conducted at a Public Accounting Firm located in DKI Jakarta. The sampling method used was simple random sampling and 97 samples were obtained. Data were analyzed using Partial Least Square. The results of this study indicate that professional skepticism has a significant effect on audit quality, while auditor experience has no significant effect on audit quality. KEYWORDS: Audit Quality, Audit Professional Skepticism, Auditor Experience.

scholarly journals DAMPAK KONFLIK PERAN TERHADAP STRES DAN KEPUASAN KERJA KARYAWAN PT. JOMBANG INTERMEDIA PRESS (JAWA POS RADAR JOMBANG)

2018 ◽  
Vol 18 (2) ◽  
pp. 105
Author(s):  
Kristin Juwita ◽  
Devy Arintika
Keyword(s):  
Job Satisfaction ◽  
Role Conflict ◽  
Job Stress ◽  
Structural Equation Model ◽  
Work Stress ◽  
Structural Equation ◽  
Positive Influence ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square

The purpose of this research is to know the effect of role conflict on employee job satisfaction with job stress as a mediation variable at PT. Jombang Intermedia Press (Jawa Pos Radar Jombang). The research used explanatory research with a quantitative approach to explain relationship variables through hypothesis testing. This study uses questionnaires which is distributed to 30 respondents of PT. Jombang Intermedia Pers (Radar Jombang) with saturated sampling method. The analysis method uses SEM (Structural Equation Model) with PLS (Partial Least Square) 3 . The result of data analysis known has significant positive influence between role conflict on work stress. But, role conflict has a positive effect on job satisfaction, work stress positively influence to job satisfaction, while work stress is not able to mediate between role conflict to job satisfaction. Keyword—Role Conflict, Job Stress, Job Satisfaction Abstrak Penelitian ini bertujuan meneliti pengaruh konflik peran terhadap kepuasan kerja karyawan yang dimediasi stres kerja pada PT. Jombang Intermedia Pers (Jawa Pos Radar Jombang). Jenis penelitian adalah penelitian penjelasan (explanatory research) dengan pendekatan kuantitatif. Pengumpulan data menggunakan kuesioner yang disebarkan kepada 30 karyawan PT.Jombang Intermedia Pers (Radar Jombang) dengan metode sampling jenuh. Metode analisis dibantu oleh SEM (Structural equation Model) dengan alat analisis Pls versi 3. Berdasarkan hasil penelitian menunjukan ada pengaruh positif dan signifikan antara konflik peran terhadap stres kerja. Namun, justru konflik peran berdampak positif terhadap kepuasan kerja, stres kerja juga berdampak positif terhadap kepuasan kerja. Adapun stres kerja tidak mampu memediasi pengaruh konflik peran terhadap kepuasan kerja. Kata Kunci—Konflik Peran, Stres Kerja, Kepuasan Kerja

scholarly journals PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERBANKAN DI INDONESIA MENGGUNAKAN MODEL VAICTM

2020 ◽  
Vol 2 (2) ◽  
Author(s):  
Ardiyansyah Japlani
Keyword(s):  
Human Capital ◽  
Structural Equation Model ◽  
Intellectual Capital ◽  
Structural Equation ◽  
Value Added ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Purposive Sample

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh dari intellectual capital terhadap kinerja perusahaan dengan menggunakan perhitungan VAIC. Metode analisis yang dilakukan adalah kuantitatif dengan sampel yang diambil melalui purposive sample sebanyak 30 perusahaan dari industri perbankan. Alat analisis yang digunakan menggunakan Structural Equation Model Partial Least Square (SEM-PLS). Hasil dari analisis menunjukkan bahwa indikator dari variabel laten intellectual dan kinerja perusahaan yang mempengaruhi secara absolut adalah Value Added Human Capital (VAHU) dan Return on Asset(ROA) yaitu sebesar 0,713 dan 1. Hipotesis yang dihasilkan menunjukkan bahwa terdapat pengaruh positif antara intelectual capital terhadap kinerja perusahaan sebesar 0,470 namun tidak signifikan dikarenakan nilai t lebih rendah dari t tabel yaitu 1,592 < 1,96 Kata Kunci: Intellectual Capital, Kinerja Perusahaan, ROA, VACA,VAHU,STVA

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