Pengaruh Karakteristik Auditor terhadap Kualitas Audit

The purpose of this study is to examine the effect of auditor characteristics (competence, independence and accountability) on audit quality. Respondents from this study were auditors of the public accountant office in Surakarta consisting of 45 respondents, the research method used in this study was purposive sampling and tested using multiple linear regression. The results of this study indicate that competence and accountability influence audit quality, this shows that the more competent an auditor and auditor who has good accountability will affect the quality of the audited, while Independence does not affect audit quality.

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Dampak Profesionalisme, Integritas, Kompetensi, dan Independensi pada Kualitas Audit di Kantor Akuntan Publik Provinsi Bali

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i02.p16 ◽

2021 ◽

Vol 31 (2) ◽

pp. 463

Author(s):

Ni Luh Rosa Aprilianti ◽

I Dewa Nyoman Badera

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Sampling Method ◽

Audit Quality ◽

The Public ◽

Analysis Technique ◽

Public Accountants ◽

Positive Effect ◽

Public Accountant

The quality of audits produced by public accountants is indeed under the spotlight of the public after several scandals involving public accountants, both from outside and from within the country. This study aims to determine the effect of professionalism, integrity, competence, and independence on audit quality at the Bali Province Public Accountant Office. This research was conducted in KAP Bali Province which is registered with IAPI totaling 16 KAP. The sample used was 118 auditors, with a saturated sampling method. Collecting data by distributing questionnaires with respondents who returned numbered 73 people. The analysis technique used is multiple linear regression. Based on the results of the analysis, it was found that professionalism, integrity, and independence had a positive effect on audit quality in KAP Bali Province. Meanwhile competence has no effect on audit quality in KAP Bali Province. Keywords: Professionalism; Integrity; Competence; Independence; Audit Quality.

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Influence of Intellectual/Emotional/Spiritual Intelligence, Independence, and Tri Hita Karana on Auditor Performance

Jurnal Ilmiah Akuntansi dan Bisnis ◽

10.24843/jiab.2020.v15.i01.p08 ◽

2020 ◽

Vol 15 (1) ◽

pp. 85

Author(s):

I Gusti Ayu Made Asri Dwija Putri ◽

Ni Gusti Putu Wirawati

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Spiritual Intelligence ◽

Public Accounting ◽

Accounting Firms ◽

Purposive Sampling ◽

Public Accounting Firms ◽

Public Accountant

Auditor performance is the result of work rendered in carrying out one’s duties within a certain period of time. The quality of auditing is improved if the auditor shows good performance. The aim of this research is to determine how intellectual/emotional/spiritual intelligence, independence, and the culture of Tri Hita Karana affect auditor performance in public accounting firms in Bali. This research was conducted in seven public accountant firms in Bali and questionnaires were used to collect the data. Purposive sampling was employed to determine the sample, and multiple linear regression was applied as a technique of analysis. This research contributes to the literature as it considers Tri Hita Karana as a factor that affects auditor performance. Hopefully, this research can give guidance to public accounting firms in terms of how intellectual/emotional/spiritual intelligence, independence, and Tri Hita Karana influence auditor performance. Keywords: Tri Hita Karana, auditor, intelligence, independence

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PENGARUH AKUNTABILITAS, KOMPETENSI, PROFESIONALISME, INTEGRITAS, DAN OBJEKTIVITAS AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT DENGAN INDEPENDENSI SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA BEBERAPA KAP AFLIASI ASING DAN KAP NON AFLIASI ASING DI JAKARTA)

Media Riset Akuntansi Auditing & Informasi ◽

10.25105/mraai.v13i3.1749 ◽

2017 ◽

Vol 13 (3) ◽

pp. 49

Author(s):

Trismayarni Elen ◽

Sekar Mayang Sari

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Empirical Evidence ◽

Audit Quality ◽

Public Accountants ◽

Public Accountant

This research was to obtain empirical evidence on the influence of Accountability, Competence, Professionalism, Integrity, and Objectivity of Public Accountant to the quality of audit with independence as Moderating Variable. The research was conducted by distributing questionnaires at several affiliated and non-affiliated registered public accountants located in Jakarta. Analysis modelused to test the hypotheses was multiple linear regression, these analysis was based on valid questionnaires from 117 respondents. These researchoutcomes concluded that the accountability and integrity of partially significant effect on the quality of audit, while the competence, professionalism, and objectivity had no effect on audit quality partially. In addition, this research proved that accountability moderated by theindependence significantly affected the quality of the audit, while the competence, professionalism, integrity and objectivity moderated byindependence had no significant effect on the quality of the audit. Keywords: Accountability, Competence, Professionalism, Integrity, Objectivity, Independence and Audit Quality.

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Pengaruh Audit Tenure, Kompleksitas Audit, Dan Time Buget Pressure Terhadap Kualitas Audit Di Kantor Akuntan Public Provinsi Bali

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v26.i02.p24 ◽

2019 ◽

pp. 1494

Author(s):

Ni Putu Nanna Chintya Dewi ◽

Kadek Trisna Dwiyanti

Keyword(s):

Linear Regression ◽

Data Collection ◽

Multiple Linear Regression ◽

Audit Quality ◽

Time Budget ◽

Sampling Technique ◽

Purposive Sampling ◽

Analysis Technique ◽

Time Budget Pressure ◽

Public Accountant

This study, which was conducted at the Bali Provincial Public Accountant Office incorporated in IAPI (Indonesian InstituteaofaCertifiedaPublic Accountants), aims to determine the effects ofaaudit tenure, audit complexity, and time budget pressure on audit quality. A total of 65 respondents were sampled, with a non-probabilityisamplingimethod with a purposive sampling technique. The data collection was done through spreading questionnaires and the analysis technique was multiple linear regression. The result showed that the influence of audit tenure, audit complexity, and time budget pressure affected audit quality. Keywords : Audit tenure; audit complexity; timeibudgetipressure;iauditiquality

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EFFECT OF ACCOUNTABILITY, SERVICE QUALITY, TRUST MUZZAKKI TOWARDS MUZZAKI LOYALTY

JMM17: Jurnal Ilmu Ekonomi dan Manajemen ◽

10.30996/jmm17.v7i2.4556 ◽

2020 ◽

Vol 7 (2) ◽

pp. 6-12

Author(s):

Jumriani Jumriani

Keyword(s):

Quality Of Service ◽

Data Analysis ◽

Linear Regression ◽

Service Quality ◽

Multiple Linear Regression ◽

Research Method ◽

Quantitative Approach ◽

Unit Of Analysis ◽

Simultaneous Influence

Influence of accountability, quality of service, belief Muzakki on loyalty Muzzak. This research aims to discuss the influence of accountability, quality of service, trust Muzakki against Muzzaki loyalty to the institution Muzakki Management Institute Infaq (LMI) Surabaya. The research method is using a quantitative approach. The Unit of analysis in research is to use respondents Muzzaki for 100 Muzzaki in the area of Surabaya, with the research instrument using the questionnaire in the area of Surabaya, and the method of data analysis using multiple linear regression. The results showed that the simultaneous influence was positive and significant and partiality that accounting was influential towards Muzzaki loyalty, the quality of service was influential on Muzzaki loyalty, and Muzzaki's belief had an effect on Muzzaki loyalty.

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Pengaruh Komitmen dan Pendapatan Terhadap Kebersamaan Pegawai Negeri Sipil Di Kota Pekanbaru

Jurnal Daya Saing ◽

10.35446/dayasaing.v1i3.34 ◽

2015 ◽

Vol 1 (3) ◽

pp. 261-268

Author(s):

Novita Novita

Keyword(s):

Civil Society ◽

Statistical Analysis ◽

Linear Regression ◽

Private Sector ◽

Multiple Linear Regression ◽

Research Method ◽

Government Employees ◽

The Public ◽

Need Support ◽

Factor Income

Abstract: Mental revolution for civil servants is an important part that is inseparable and as a form of an example for the private sector and civil society in order to build cohesiveness or togetherness. Not optimal sense of suspected dipengruhi by a factor of commitment and factor income. This research method using kunatitatif and analyzed with multiple linear regression statistical analysis. Penenlitian of results proved that the commitments and revenues provide positive and significant impact on the unity government employees in providing services to the public. Problems togetherness of employees is a form of mental changes and revolutions that need to get serious attention and become the focus means. Therefore, need support in various circles. Keywords: Commitment, Revenue and Togetherness

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Auditor Competence, Independence And Their Influence On Audit Quality (Empirical Study At Public Accountant Office Of Padang)

10.31227/osf.io/pzus5 ◽

2019 ◽

Author(s):

Agussalim

Keyword(s):

Decision Making ◽

Linear Regression ◽

Audit Quality ◽

Auditor Independence ◽

High Quality ◽

Financial Reports ◽

Client Relationship ◽

Regression Correlation ◽

Public Accountant

High quality of audit will produce reliable financial reports as a basis for decision making. This study aims to investigate the influence of auditors competence and independence toward audit quality either partially or simultaneously. The sample of this study is auditor at Public Accountant Office of Padang a total of 32 respondent. The analysis of data is conducted by using multiple linear regression, correlation and determination. The results of this study shows that educational indicator in auditor competence is more dominant contributing of 34.42%, while auditor independence for indicator of long auditor - client relationship is more dominant of 25.49%. In terms of audit quality, timely indicator gives the larget contribution of 25.40%. Either partially or simultaneously the competence and independence influence significantly toward quality audit. This is supported by information generated in this study that the degree of sensitivity is very strong of 81. 17% where the level of truth or accuracy of audit quality is determined by the competence and independence of the auditors. Based on the analysis result, it shows that the competence and independence affect the audit quality at Public Accountant Office of Padang either partially or simultaneously which produce a good quality of the audit work.

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Pengaruh Komitmen, Komunikasi Dan Penanganan Masalah Terhadap Kepercayaan Nasabah Pada Bank Jatim Cabang Banyuwangi

RELASI JURNAL EKONOMI ◽

10.31967/relasi.v16i2.366 ◽

2020 ◽

Vol 16 (2) ◽

pp. 311-325

Author(s):

Angga Ade Permana ◽

Muhammad Firdaus ◽

Muhaimin Dimyati

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Research Method ◽

Sampling Technique ◽

T Test ◽

Coefficient Of Determination ◽

F Test ◽

Purposive Sampling ◽

Communication Problem ◽

Customer Trust

This study analyzes the effect of commitment, communication, and problem handling on customer trust. The purpose of this study is to test and analyze commitment, communication, and handling problems to customer trust simultaneously or partially. The sampling technique in this study is nonprobability sampling and uses purposive sampling. The sample in this study amountedto 125 sample respondents to customers. The research method used in this study is multiple linear regression, t-test, f test,and the coefficient of determination R2. based on the results of the study indicate that the variables commitment (𝑋1), communication(𝑋2), and problem handling (𝑋3) simultaneously influence the customer's trust and commitment variable (𝑋1) and problem handling (𝑋3) partially effect on customer trust while communication (𝑋2) has no partial effect on customer trust in the East Java bank in Banyuwangi. Keywords:commitment, communication, problem handling,andtrust

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Peran Moderasi Non Performing Financing Terhadap Pembiayaan Mudharabah, Musyarakah, Dan Profit Sharing Ratio Pada Profitabilitas Bank Umum Syariah

JAS (Jurnal Akuntansi Syariah) ◽

10.46367/jas.v5i2.374 ◽

2021 ◽

Vol 5 (2) ◽

pp. 95-109

Author(s):

Rekno Sawiji Lestari ◽

Saiful Anwar

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Analytical Method ◽

Commercial Banks ◽

Research Method ◽

Sampling Technique ◽

Profit Sharing ◽

Quantitative Approach ◽

Purposive Sampling ◽

Moderating Variables

The purpose of this study was to show the effect of mudharabah, musyarakah, and profit-sharing ratios on profitability with non-performing financing as moderating variables in Islamic commercial banks. This research method was designed using a quantitative approach. The sample used in this study was nine banks with a sampling technique using purposive sampling. The analytical method used is multiple linear regression. The results showed that mudharabah financing had a positive and significant effect on profitability, musyarakah financing and profit-sharing ratio did not affect profitability. Non-performing financing can moderate the effect of mudharabah financing and profit-sharing ratio but cannot moderate the effect of musyarakah financing on profitability. This research practically develops financing that can increase profitability and reduce non-performing financing to reduce losses for Islamic Commercial Banks.

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Pengaruh Kompetensi Dan Independensi Auditor Terhadap Kualitas Audit Pada Kap Di Wilayah Malang Raya

Jurnal Riset Mahasiswa Akuntansi ◽

10.21067/jrma.v6i2.4227 ◽

2020 ◽

Vol 6 (2) ◽

Author(s):

Alfonsa Meltisiana Gunur ◽

Sulistyo Sulistyo ◽

Supami Wahyu Setiyowati

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Audit Quality ◽

Linear Regression Analysis ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Business World ◽

The Public ◽

Intense Competition

The development of an increasingly advanced era of globalization leads to intense competition in the business world. This is seen in the business world to always maintain the accuracy and accountability of financial statements through auditing activities. In auditing financial statements required a competent and independent auditors in order to produce audit quality. However, there are still many cases that hit public accountants so that the public doubts the competence and independence of auditors. This research was conducted by distributing questionnaires to auditors in KAP Malang Raya area. The method used is multiple linear regression analysis. Based on the research, the competence and the independence value of sig 0,037 are smaller than 0,05,the competence value of sig 0,019 is smaller than 0,05, independence of sig value. 0.009 is smaller than 0,05 From the results of this study, 1) competence and independence has simultaneously effect on audit quality, 2) Competence has partial effect on audit quality and 3) Independence has partial effect affect on audit quality.

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