scholarly journals Pengaruh Independensi, Akuntabilitas, Time pressure dan Due Professional Care Terhadap Kualitas Audit pada Inspektorat Musi Banyuasin Sekayu

2019 ◽  
Vol 14 (2) ◽  
pp. 65-79
Author(s):  
Pipit Fitri Rahayu ◽  
Crystha Armereo
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Audit Quality ◽  
Time Pressure ◽  
Simultaneous Testing ◽  
Negative Effect ◽  
Professional Care ◽  
Positive Effect ◽  
Analyze Data

The purpose of this study are to determine the independence, accountability, time pressure and due professional care on the audit quality of the Inspektorat Musi Banyuasin in Sekayu. While the population used in this study were all auditors in the Inspectorate of Musi Banyuasin Sekayu to 67 people. The sample that used is 67 people using a census is all the populations sampled. Technique to analyze data are multiple regression analysis with SPSS 20 software tools. The results of the study partially indicate that: (1) independence has a negative effect and not significant towords the audit qualitry of Inspectorate of Musi Banyuasin Sekayu, (2) accountability has a positive effect and not significant towords the audit qualitry of Inspectorate of Musi Banyuasin Sekayu, (3) time pressure has a positive effect and significant towords the audit qualitry of Inspectorate of Musi Banyuasin Sekayu, and (4) due professional care has a positive effect and not significant towords the audit qualitry of Inspectorate of Musi Banyuasin Sekayu. And the results of the simultaneous testing also show that independence, accountability, time pressure and due professional care have a positive and significant effect on the audit quality of Inspectorate Musi Banyuasin Sekayu.

Pengaruh Independensi, Akuntabilitas, Time pressure dan Due Professional Care Terhadap Kualitas Audit pada Inspektorat Musi Banyuasin Sekayu

2019 ◽  
Vol 14 (2) ◽  
pp. 65
Author(s):  
Pipit Fitri Rahayu ◽  
Crystha Armereo
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Audit Quality ◽  
Time Pressure ◽  
Simultaneous Testing ◽  
Negative Effect ◽  
Professional Care ◽  
Positive Effect ◽  
Analyze Data

Abstract The purpose of this study are to determine the independence, accountability, time pressure and due professional care on the audit quality of the Inspektorat Musi Banyuasin in Sekayu. While the population used in this study were all auditors in the Inspectorate of Musi Banyuasin Sekayu to 67 people. The sample that used is 67 people using a census is all the populations sampled. Technique to analyze data are multiple regression analysis with SPSS 20 software tools. The results of the study partially indicate that: (1) independence has a negative effect and not significant towords the audit qualitry of Inspectorate of Musi Banyuasin Sekayu, (2) accountability has a positive effect and not significant towords the audit qualitry of Inspectorate of Musi Banyuasin Sekayu, (3) time pressure has a positive effect and significant towords the audit qualitry of Inspectorate of Musi Banyuasin Sekayu, and (4) due professional care has a positive effect and not significant towords the audit qualitry of Inspectorate of Musi Banyuasin Sekayu. And the results of the simultaneous testing also show that independence, accountability, time pressure and due professional care have a positive and significant effect on the audit quality of Inspectorate Musi Banyuasin Sekayu. Keywords: Independence, Accountability, Time Pressure, Due Professional Care, and Audit Quality.

PROFESSIONAL ATTRIBUTES OF INTERNAL AUDITORS IN RIAU

2018 ◽  
Vol 3 (2) ◽  
pp. 161
Author(s):  
Satria Tri Nanda
Keyword(s):  
Regression Analysis ◽  
Audit Quality ◽  
Hypotheses Testing ◽  
Internal Auditors ◽  
Factors Influencing ◽  
Professional Attributes ◽  
Professional Care ◽  
Positive Effect

<p><em>This research aims to identify the factors influencing the audit quality of auditors at Inspektorat Provinsi Riau. The population in this research were auditor, examiner, assistant examiner, and P2UPD (Pengawas Penyelenggara Urusan Pemerintah di Daerah) in charge at the Inspectorate in Riau Province and all Inspectorates in Districts and Cities in Riau Province. A total of 290 set of questionnaire were sent and a number of 184 of questionnaires were processed. Using regression analysis conducted by SPSS, the hypotheses testing analysis results show that experience, responsiveness, professional care, executive involvement</em><em>t, planning</em><em> and auditability have significant and positive effect on audit quality. These results indicate that the higher the levels of experience, responsiveness, professional care, executive involvement and auditability of Inspectorate officials, the better the quality of audit performed by the Inspectorate Officials of Riau Province.</em></p>

PROFESSIONAL ATTRIBUTES OF INTERNAL AUDITORS IN RIAU

2018 ◽  
Vol 3 (2) ◽  
pp. 161
Author(s):  
Satria Tri Nanda
Keyword(s):  
Regression Analysis ◽  
Audit Quality ◽  
Hypotheses Testing ◽  
Internal Auditors ◽  
Factors Influencing ◽  
Professional Attributes ◽  
Professional Care ◽  
Positive Effect

<p><em>This research aims to identify the factors influencing the audit quality of auditors at Inspektorat Provinsi Riau. The population in this research were auditor, examiner, assistant examiner, and P2UPD (Pengawas Penyelenggara Urusan Pemerintah di Daerah) in charge at the Inspectorate in Riau Province and all Inspectorates in Districts and Cities in Riau Province. A total of 290 set of questionnaire were sent and a number of 184 of questionnaires were processed. Using regression analysis conducted by SPSS, the hypotheses testing analysis results show that experience, responsiveness, professional care, executive involvement</em><em>t, planning</em><em> and auditability have significant and positive effect on audit quality. These results indicate that the higher the levels of experience, responsiveness, professional care, executive involvement and auditability of Inspectorate officials, the better the quality of audit performed by the Inspectorate Officials of Riau Province.</em></p>

scholarly journals Kemampuan Auditor Terhadap Kualitas Audit Inspektorat Provinsi Riau

2016 ◽  
Vol 2 (1) ◽  
pp. 46-54
Author(s):  
Ika Berty Apriliani
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Audit Quality ◽  
Sampling Technique ◽  
Internal Auditor ◽  
Professional Care

Abstract: This study aims to determine the effect of competence and due professional care on the quality of the audit results Internal Auditor at Inspectorate Riau Province (APIP). This study uses multiple regression analysis. The population in the study were all auditors in Riau Provincial Inspectorate totaling 52 people. The population is all auditors in Riau Province Inspectorate which totaled 52 people. While the number of samples using a sampling technique saturated / census sampling technique in which all members of the population used as a sample. The results showed that the statistically variable competence and due professional care have a significant effect on audit quality. The implications of this study emphasize the importance of the ability of auditors in each audit assignment. Keywords: Audit Quality, Competence, Due Professional Care

scholarly journals Effect of Competence, Independence, Time Pressure and Professionalism on Audit Quality (Inspeção Geral Do Estado in Timor Leste)

2020 ◽  
Vol 7 (8) ◽  
pp. 658
Author(s):  
Marçal Pinto ◽  
Rosidi Rosidi ◽  
Zaki Baridwan
Keyword(s):  
Audit Quality ◽  
Time Pressure ◽  
Mental Attitude ◽  
Internal Auditors ◽  
Auditor Quality ◽  
Timor Leste ◽  
Negative Effect ◽  
Positive Effect ◽  
Unit Of Observation

This study aims to analyze and explain: (1) competence has a positive effect on audit quality at the Inspeção Geral do Estado in Timor Leste; (2) independence has a positive effect on audit quality at the Inspeção Geral do Estado in Timor Leste; (3) time pressure negatively affects audit quality at the Inspeção Geral do Estado in Timor Leste; (4) professionalism has a positive effect on audit quality at the Inspeção Geral do Estado in Timor Leste. The population in this study was 30 internal auditors at the Inspeção Geral do Estado in Timor Leste, so the whole sample was taken. Thus the use of the entire population without having to draw the research sample as a unit of observation is called a census technique. The findings of this study are that competence has a positive effect on audit quality, indicating that the better the competence of the auditor, the higher the quality of the audit in an institution, or the lower the competence of auditors, the lower the probability of auditor quality in that institution, the independence has a positive effect on audit quality. The high independence of the auditor, such as a mental attitude that is free from influence, not controlled by other parties, it will improve audit quality in government agencies, time pressure has no significant negative effect on audit quality, indicating that the less time given to the auditor, the lower the audit quality, professionalism has no effect on audit quality, indicating that the better professionalism the auditor has, the lower the resulting audit quality.

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 />

PENGARUH LEVERAGE; LIKUIDITAS, SAHAM PUBLIK DAN KOMITE AUDIT INDEPENDEN TERHADAP LUAS PENGUNGKAPAN SUKARELA DALAM LAPORAN Ta,TAl HlYUatNAN

2007 ◽  
Vol 3 (2) ◽  
pp. 93
Author(s):  
Mujiyono Mujiyono ◽  
Magdalena Nany
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Empirical Evidence ◽  
Multiple Regression ◽  
Voluntary Disclosure ◽  
Audit Committee ◽  
Annual Report ◽  
Negative Effect ◽  
Positive Effect ◽  
Independent Audit

Company's aniual report is one of the information that connecting the company's management and their stockholders. The study about voluntary disclosure in an.annual report will provide some insight about disclosure practiees in Indonesian firms. The objective of this research was to give empirical evidence about the effects of leverage, liquidity,firm public own proportion and independent audit committee proportion on voluntary disclosure both partially and simultaneously. Seventy four companies were analyed by multiple regression analysis. The resul*show that leverage insigniJicantly hat positive effect on voluntarydisclosure. Liquidity also insignificantly has positive effect on voluntary diselosure. Butfirm publi  own proportion insignificantly has negative effect on voluntary disclosure. Independent audit committee proportion also insigniJicantly has negative effect on voluntary disclosure. The result also show that leverage, liquidity, firm public own proportion and independent audit commitiee pioportion simultaneousiy have insignificant effect on voluntary disclosureKqwords: annual report, vol4ntary disclosure, leverage, tiquidity,finn public own proportion, independent audit committeeproportion

scholarly journals PENGARUH DUE PROFESSIONAL CARE, PENGALAMAN AUDIT, PENDIDIKAN DAN PELATIHAN BERKELANJUTAN TERHADAP KUALITAS AUDIT INTERNAL DENGAN KOMITMEN ORGANISASI SEBAGAI PEMODERASI PADA KANTOR INSPEKTORAT PEMERINTAH KOTA LHOKSEUMAWE

2019 ◽  
Vol 4 (2) ◽  
pp. 158-177
Author(s):  
Hafiz Bachtiar
Keyword(s):  
Regression Analysis ◽  
Organizational Commitment ◽  
Audit Quality ◽  
Moderating Variables ◽  
Ongoing Training ◽  
Experience Education ◽  
Professional Care ◽  
The Government ◽  
The City

The objective of this study is aimed to examine empirically the influence of due professional care,audit experience, education and ongoing training on the audit quality with organizationalcommitment as the moderating variables. All auditors at the Government Internal SupervisoryApparatus (APIP) in the city of Lhokseumawe, Aceh were selected as the respondenst. The primarydata used in this study gathered by distributing questionnaires to the respondents, and analyzedusing the Moderated Regression Analysis (MRA). The study documented that the due professionalcare, audit experience, education ongoing training, and organizational commitment affectedsignificantly and simultaneously the quality of audits at the Inspectorate of Government InternalSupervisory Apparatus at the city of Lhokseumawe. Organizational commitment moderated therespective influence of due professional care,audit experience, education and ongoing training onthe quality audit.Keywords: Quality Audit, Due Professional Care, Audit Experience, Education and OngoingTraining, Organizational Commitment.AbstrakPenelitian ini bertujuan untuk menguji pengaruh variabel independen due professional care,pengalaman audit, pendidikan dan pelatihan berkelanjutan terhadap variabel dependen kualitasaudit dengan komitmen organisasi sebagai variabel moderasi baik secara bersama-sama maupunparsial. Populasi dalam penelitian ini adalah seluruh auditor Aparat Pengawasan InternalPemerintah (APIP) berjumlah 47 (empat puluh tujuh) orang, semua anggota populasi akandijadikan sampel dalam penelitian ini karena menggunakan metode sensus atau penelitianpopulasi. Penelitian ini melalui pengujian hipotesis secara kuantitatif, data yang digunakanmerupakan data primer yang bersumber dari jawaban responden atas kuesioner yang dikirim.Pengolahan data pada penelitian ini dengan menggunakan analisis interaksi atau ModerateRegression Analysis (MRA). Hasil penelitian secara bersama-sama menunjukkan bahwa dueprofessional care, pengalaman audit, pendidikan dan pelatihan berkelanjutan serta komitmenorganisasi berpengaruh terhadap kualitas audit pada Aparat Pengawasan Internal PemerintahInspektorat Kota Lhokseumawe. Hasil penelitian secara parsial menunjukkan bahwa masingmasingvariabel due professional care, pengalaman audit, pendidikan dan pelatihan berkelanjutanserta komitmen organisasi berpengaruh terhadap kualitas audit, juga komitmen organisasimemoderasi masing-masing pengaruh due professional care, pengalaman audit, pendidikan danpelatihan berkelanjutan terhadap kualitas audit.Kata Kunci: Kualitas Audit, Due Professional Care, Pengalaman Audit, Pendidikan danPelatihan Berkelanjutan, Komitmen Organisasi

scholarly journals Faktor-faktor yang Mempengaruhi Fraud (Studi pada Pemerintah Desa se-Kabupaten Bantul)

2020 ◽  
Vol 2 (1) ◽  
pp. 12-20
Author(s):  
Sri Widodo
Keyword(s):  
Regression Analysis ◽  
Internal Control ◽  
Validity Data ◽  
Purposive Sampling ◽  
Asymmetry Information ◽  
The People ◽  
Negative Effect ◽  
Positive Effect ◽  
Research Show

ABSTRACT: This research is used to know the influence of internal control, asymmetry information, regulation accountancy, and blameable behaviour the wards fraud on village governance in Bantul Regency. This research used purposive sampling as the method to determine sample. There are 75 questionnaires separated and there are 61 questionnaires which the people fill the questionnaires . there are only 59 questionnaires which uses in this research because it includes the criterion given to be used as the data. The data analysus technique used validity data to know the quality  of the data from validity, reliability, and hypothesis includes multiple regression analysis, F-test, t-test and R2 test. The result of the research show  (1) internal control has the negative effect to ward fraud, (2) asymmetry information does not influence the ward fraud, (3) regulation accountancy does not influence to ward fraud (4) blameable behavior has positive effect to ward fraud. Key words: internal control, asymmetri information, regulation accountancy, blameable behavior, fraud   ABSTRAK: Penelitian ini dilakukan untuk mengetahui pengaruh pengendalian internal, asimetri informasi, ketaatan aturan akuntansi, dan perilaku tidak etis terhadap fraud pada Pemerintah Desa se-Kabupaten Bantul. Metode penelitian yang digunakan untuk penentuan sampel yaitu menggunakan metode purposive sampling. Data yang disebar sejumlah 75 kuesioner dan data yang kembali sejumlah 61 kuesioner, namun hanya 59 kuesioner yang memenuhi kriteria yang bisa dilakukan pengolahan data. Teknik analisis data yang digunakan dalam penelitian ini adalah uji kualitas data yang terdiri dari uji validitas dan uji reliabilitas, dan uji hipotesis yang terdiri dari analisis regresi berganda, uji F, uji t, dan uji R2.. hasil penelitian ini menunjukkan bahwa (1) pengendalian internal berpengaruh negatif terhadap fraud (2) asimetri informasi tidak berpengaruh terhadap fraud, (3) ketaatan aturan akuntansi tidak berpengaruh terhadap fraud, (4) perilaku tidak etis berpengaruh positif terhadap fraud. Kata kunci : Pengendalian Internal, Asimetri Informasi, Ketaatan Aturan Akuntansi, dan Perilaku tidak Etis, Kecurangan

scholarly journals Pengaruh Kompetensi, Independensi, Emotional Quotient dan Audit Tenure terhadap Kualitas Audit (Studi Empiris pada Auditor di Kantor Akuntan Publik Riau dan Kepulauan Riau)

2019 ◽  
Vol 14 (1) ◽  
pp. 49-60
Author(s):  
Nugraha Tasya Ramadhanty ◽  
Hardi ◽  
Meilda Wiguna
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Audit Quality ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Public Accounting ◽  
Accounting Firms ◽  
Emotional Quotient ◽  
Negative Effect ◽  
Positive Effect

This study aims to test and empirically prove the effect of competence, independence, emotional quotient, and audit tenure on audit quality. The sample of this study was 45 auditors from 15 public accounting firms in Riau and Riau Islands. The method of analysis in this research is multiple linear regression analysis. The results showed that (1) Competence has a positive effect on Audit Quality (2) Independence has a positive effect on Audit Quality (3) Emotional Quotient has a positive effect on audit quality (4) Audit Tenure has a negative effect on Audit Quality.

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