scholarly journals Efek Burnout PAda Skeptisme Profesional Auditor Internal Pemerintah

2021 ◽  
Author(s):  
Said Saleh Salihi ◽  
Said Saleh Salihi
Keyword(s):  
Survey Method ◽  
Professional Skepticism ◽  
Internal Auditors

This study analyzes the offect of burnout on the profesional skeptism of internal auditors. this study uses a survey method by colecting data through reseach insruments (questinares), the respondents of this study were 35 government internal auditors (Inspectorate of Southeast Sulawesi Province), The Results of the Regession analysis show tahi auditors in burout conditions influence profesional skepticism This study confirmas the validaty of cognitive dissounant theory in explaining the effects of burnout on the professional skepticism of internal auditors. dissounant auditors tend to do something to avoid it by making the most appropriate audit decisions. individuals who experince dissonance will encourage an atmosphere of discomfort/stress. auditors who experince discomfort/stress will reduce their professional ekepricism

scholarly journals Efek Burout PAda Skeptisme Profesional Auditor Internal Pemerintah

2021 ◽  
Author(s):  
Said Saleh Salihi ◽  
Wa Ode Suwarni
Keyword(s):  
Survey Method ◽  
Professional Skepticism ◽  
Internal Auditors

This study analyzes the offect of burnout on the profesional skeptism of internal auditors. this study uses a survey method by colecting data through reseach insruments (questinares), the respondents of this study were 35 government internal auditors (Inspectorate of Southeast Sulawesi Province), The Results of the Regession analysis show tahi auditors in burout conditions influence profesional skepticism This study confirmas the validaty of cognitive dissounant theory in explaining the effects of burnout on the professional skepticism of internal auditors. dissounant auditors tend to do something to avoid it by making the most appropriate audit decisions. individuals who experince dissonance will encourage an atmosphere of discomfort/stress. auditors who experince discomfort/stress will reduce their professional ekepricism.

scholarly journals THE APPLICATION OF PROFESSIONAL SKEPTICISM IN FRAUD DETECTION (A Case Study at BPKP Representative of Central Java Province)

2018 ◽  
Vol 2 (2) ◽  
pp. 175
Author(s):  
Sarina Gabryela Aprilyanti Butar Butar
Keyword(s):  
Sampling Method ◽  
Supervisory Board ◽  
Fraud Detection ◽  
Professional Skepticism ◽  
Internal Auditors ◽  
Self Confidence ◽  
Central Java ◽  
Functional Position ◽  
Central Java Province

The purpose of this research is to describe the application of professional skepticism on government internal auditors of the Financial and Development Supervisory Board (BPKP) Representative of Central Java Province in detecting fraud. The application of professional skepticism will be understood based on the characters of attitude, as stated by Hurtt (2010), consisting of questioning mind, suspension on judgment, search for knowledge, interpersonal understanding, self-confidence, and selfdetermination.This research is conducted using qualitative approach and refers to theoretical proposition. The data was collected by interviewing forensic auditors at each of functional position. The interviewees were determined by using purposive sampling method. They were forensic auditors who had ever been sued for audit report. The result shows that the forensic auditors of BPKP Representative of Central Java have already had proper comprehension about professional skepticism in fraud detection. The forensic auditors of BPKP Representative of Central Java have also applied professional skepticism in detecting fraud.

scholarly journals Level or Fraud and Professional Skeptisism to Become a Whistleblower

2020 ◽  
Vol 5 (7) ◽  
pp. 845-851
Author(s):  
Henni Mande ◽  
Mediaty Mediaty ◽  
Abdul Hamid Habbe ◽  
Kartini Kartini
Keyword(s):  
Experimental Method ◽  
Professional Skepticism ◽  
Internal Auditors ◽  
The Relationship

This study aims to determine the effect of the level of fraud on the interests of government internal auditors to become whistleblowers and professional skepticism as a moderating variable. This study uses an experimental method with a total of 50 internal government auditors. The results showed that the level of fraud did not affect the interests of government internal auditors becoming whistleblowers and professional skepticism did not moderate the relationship between the two.

scholarly journals Efek Moral Reasoning Terhadap Niat Auditor Internal Untuk Melakukan Whistleblowing

2018 ◽  
Vol 2 (2) ◽  
pp. 388
Author(s):  
Meita Larasati
Keyword(s):  
Regression Analysis ◽  
Moral Reasoning ◽  
Work Experience ◽  
Sampling Technique ◽  
Survey Method ◽  
State University ◽  
Internal Auditor ◽  
Internal Auditors ◽  
One Year ◽  
Positive Effect

The purpose of this study is to investigate the effect of moral reasoning on the intention of internal auditors to conduct whistleblowing. The respondents in this study using purposive sampling technique. The researchers choose a sample based on individuals who have work experience as internal auditors for one year and at least 21 years old. This study used a survey method using a questionnaire. The questionnaire was distributed to 70 internal auditors who worked on State University located in Yogyakarta. However, only 56 questionnaires can be used in this study. All questionnaire were analyzed using regression analysis. This study provides empirical evidence that moral reasoning has a positive effect on the intention of internal auditor behavior to blow the whistle.

scholarly journals An Examination Of Underreporting Of Time And Premature Signoffs By Internal Auditors

2010 ◽  
Vol 14 (4) ◽  
Author(s):  
Qianhua (Q) Ling ◽  
Michael D. Akers
Keyword(s):  
Internal Audit ◽  
Internal Controls ◽  
Professional Skepticism ◽  
Internal Auditors ◽  
External Auditors ◽  
Considerable Research ◽  
Internal Audit Function ◽  
Sarbanes Oxley ◽  
Audit Team ◽  
The Impact

The passage of the Sarbanes-Oxley Act of 2002 (SOX) heightened the importance of internal controls and accordingly, a key control - the internal audit function.  Consequently, management and external auditors have both increased their reliance on internal auditors’ work.  While there has been considerable research regarding the impact of the underreporting of time and premature sign-offs on the external audit, there has only been one study that has examined the impact of these two items on the internal auditors’ work.  Such research is dated (1994) and prior to the passage of SOX.  We surveyed members of the Institute of Internal Auditors (IIA) in the Midwest to examine their behavior and perceptions regarding these two items.  The respondents in our study believe the underreporting of time is unethical and is supported by their reporting of all time worked, even if such time exceeded the budget.  Our findings also show that the respondents feel premature sign-offs are unethical and result primarily from lack of professional skepticism and inadequate training.  Increasing training in audit areas and improving communications within the audit team are possible solutions to reduce premature sign-offs.  Premature sign-offs are more likely to occur in operational audits and to a lesser degree in financial audits and compliance audits. 

scholarly journals Pengaruh Skeptisisme Profesional, Due Professional Care, dan Tekanan Anggaran Waktu pada Kualitas Audit

2020 ◽  
Vol 30 (3) ◽  
pp. 624
Author(s):  
Ni Putu Ayu Nikita Sari Wulan ◽  
Ketut Budiartha
Keyword(s):  
Sampling Method ◽  
Audit Quality ◽  
Time Budget ◽  
Survey Method ◽  
Negative Effects ◽  
Professional Skepticism ◽  
Quality Audit ◽  
Positive Effects ◽  
Professional Care ◽  
Time Budget Pressure

Audit quality is one important aspect, because quality audit will reflect the actual conditions on the field. This research is to give the empirical fact of the effect of professional skepticism, due professional care, and time budget pressure on quality audit. The research is taking place at the BPK RI Perwakilan Provinsi Bali. The quantity of the sample is 52 auditors, using of non probability sampling method with the sampling sapurated technique. Questioner technique from the survey method used to collects the datas. Analisys technique that used in this research is multiple linear regression analisys technique. The result of the research showed that the professional skepticism and due professional care significantly give positive effects to the quality audit, meanwhile time  budget pressure significantly give negative effects to the quality audit. Keywords: Professional Skepticism; Due Professional Care; Time Budget Pressure; Quality Audit.

DETERMINANT FACTORS AFFECTING ON ACCURACY OF AUDITOR’S OPINION: MULTIGROUP ANALYSIS

2020 ◽  
Vol 2 (1) ◽  
pp. 36-43
Author(s):  
Briyan Efflin Syahputra ◽  
Anggit Esti Irawati ◽  
Akhmad Afnan ◽  
Btari Bunga Ceisari
Keyword(s):  
Research Result ◽  
Financial Statements ◽  
Positive Influence ◽  
Survey Method ◽  
Accounting Firms ◽  
Factors Affecting ◽  
Professional Skepticism ◽  
The Public ◽  
The Relationship ◽  
Positive Effect

The increasing number of cases of manipulation of financial statements that often occur to date has made the public increasingly question the performance of the auditor profession. This is because, most cases of manipulation can occur due to the negligence of auditors who are unable to detect the fraud. So the opinion published is not correct, and then the information presented in the auditor's report becomes misleading. Therefore, it is necessary to conduct research to determine the various factors that can increase the accuracy of auditor's opinion. This research was conducted with the aim of analyzing the relationship between auditor competence, experience, and professional skepticism on accuracy of auditor's opinion. In addition, this research was also conducted to analyze the moderating effect of the gender variable on the respective relationship between auditor competence, experience, and professional skepticism on accuracy of auditor's opinion. This research was conducted using a quantitative approach with a survey method through distributing questionnaires to 142 auditors who work in public accounting firms in Yogyakarta, Solo and Semarang. This research was tested statistically using simultaneous equations assisted by the SmartPLS application. This research result has found that auditor competence, experience and professional skepticism gives positive influence on accuracy of auditor's opinion. In addition, gender has also been shown to have a positive effect on accuracy of auditor’s opinion as moderating variable.

scholarly journals Moral Reasoning dan Skeptisisme Profesional Memoderasi Pengaruh Independensi Terhadap Kualitas Audit

2019 ◽  
Vol 29 (3) ◽  
pp. 972
Author(s):  
Endang Retno Rahayuningsih ◽  
Ni Luh Sari Widhiyani
Keyword(s):  
Regression Analysis ◽  
Data Collection ◽  
Moral Reasoning ◽  
Audit Quality ◽  
Professional Skepticism ◽  
Internal Auditors ◽  
Positive Effect

The purpose of this study is to determine the ability of moral reasoning and professional skepticism to moderate the influence of independence on audit quality at PT. Bank Sinar Mas MSIG Bali Province. This research was conducted in eight offices of PT. Bank Sinar Mas MSIG found in the Bali Region by using 40 internal auditors as a sample using the census method. Data collection is done by distributing questionnaires and tested through the Moderated Regression Analysis (MRA) technique. Based on the results of the analysis, the independence variable has a positive effect on audit quality. Moral reasoning strengthens the effect of independence on audit quality. Professional skepticism reinforces the influence of independence on audit quality. Keywords : Independence; Moral Reasoning; Professional Skepticism; Audit Quality.

scholarly journals Analisis Faktor-Faktor Yang Memengaruhi Skeptisisme Profesional Auditor Internal Pada PTKIN Badan Layanan Umum

2019 ◽  
Vol 2 (2) ◽  
pp. 147
Author(s):  
Ady Cahyadi ◽  
R. Rikawati
Keyword(s):  
Sampling Method ◽  
Primary Data ◽  
Service Agency ◽  
Professional Skepticism ◽  
Tertiary Institutions ◽  
Internal Auditors ◽  
The Status ◽  
Convenience Sampling ◽  
Positive Effect

<p>This study aims to examine competence, independence, experience, ethics, and religiosity to the professional skepticism of internal auditors. This research is causal-comparative research. The data used are primary data in the form of questionnaires conducted at tertiary institutions under the Ministry of Religion and with the status of Public Service Agency (BLU). Questionnaires are sent online to internal auditors. The population of this research is 55 universities. The Determination of the sample is done using the convenience sampling method. Samples obtained amounted to 16 universities. Data analysis tools for hypothesis testing are performed using multiple regression analysis. The results of the analysis can be concluded that experience and ethics have a significant positive effect on the professional skepticism of internal auditors, while competence, independence, and religiosity have no effect on the professional skepticism of internal auditors.</p>

scholarly journals The Impact of Ethical Judgment, Locus of Control, and Organizational Commitments to Whistleblowing

2019 ◽  
Vol 6 (2) ◽  
pp. 97-104
Author(s):  
Andreani Hanjani ◽  
Agus Purwanto ◽  
RR Karlina Aprilia Kusumadewi
Keyword(s):  
Locus Of Control ◽  
Significant Influence ◽  
Ethical Judgment ◽  
Primary Data ◽  
Survey Method ◽  
Analysis Method ◽  
Internal Auditors ◽  
Central Java ◽  
The Impact ◽  
Method Analysis

This research aims at examining the influence of ethical judgment, locus of control and organizational commitment of auditor intention to whistleblowing. The population of this research was all internal auditors in Central Java Inspectorate, Semarang Regency and Semarang City. Data used in this research were primary data, which were obtained with questionnaire survey method. Analysis method used was multiple regression. The result of this research showed that ethical judgement, locus of control and organizational commitments have positive and significant influence to auditor intention in doing whistleblowing. Meanwhile, gender has no significant influence to whistleblowing. Besides, the age has significant impact toward negative to whistleblowing intensity.

Sign in / Sign up

Export Citation Format

Share Document