scholarly journals PENGARUH PENGALAMAN AUDITOR, INDEPENDENSI AUDITOR, DAN SKEPTISME PROFESIONAL TERHADAP AUDIT JUDGMENT

2020 ◽  
Vol 1 (2) ◽  
pp. 239-253
Author(s):  
Dhona Nadiya Pratiwi ◽  
Wiwik Pratiwi
Keyword(s):  
Sampling Technique ◽  
Auditor Independence ◽  
Validity And Reliability ◽  
Collection Method ◽  
Professional Skepticism ◽  
Normality Test ◽  
Audit Judgment ◽  
Analysis Technique ◽  
Testing Instruments ◽  
Public Accountant

This research aims to test and analyze empirically the effect of auditor experience, auditor independence, and professional skepticism on audit judgment. Respondents in this research was the auditors who work in Public Accountant Office (KAP) in Central Jakarta area. The data collection method uses a questionnaire. The number of auditors that sampled in this research were 140 respondents from 20 Public Accountant Office (KAP) in Central Jakarta. The sampling technique used is convenience nonprobability sampling. Testing instruments were analyzed using validity and reliability tests. The classical assumption test used normality test, multicollinearity test, and heteroscedasticity test. The data analysis technique in this research is multiple linear regression with SPSS version 24. The results of this research showed that the Auditor's Experience, Auditor Independence, and Professional Skeptism have a positive and significant influence on Audit Judgment

scholarly journals PENGARUH PENGALAMAN AUDIT, PENGETAHUAN MENDETEKSI KEKELIRUAN, INDEPENDENSI DAN AUDIT TENURE PADA AUDIT JUDGMENT

2018 ◽  
pp. 2175
Author(s):  
Made Ayu Oktaviana ◽  
Maria Mediatrix Ratna Sari
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Collection Method ◽  
Audit Judgment ◽  
Analysis Technique ◽  
Public Accountant

The purpose of this research was to obtain empirical evidence on the influence of audit experience, knowledge of detecting errors, independence and audit tenure on audit judgment. This research was conducted at Public Accountant Office in Bali area and registered in IAPI year 2017 with primary data collection method that is questioner. The number of samples analyzed by 44 respondents, and using purposive sampling method. The analysis technique used is Multiple Linear Regression Analysis. The final result of the research states that the higher the audit experience the more accurate audit judgment. Increasing the knowledge detecting errors an auditer so audit judgment is more accurate. The higher the independence of an auditor the audit judgment is more accurate. The more audit tenure an auditer the audit judgment more accurate.

scholarly journals Gender Sebagai Pemoderasi Pengaruh Orientasi Tujuan dan Self-Efficacy pada Audit Judgment

2021 ◽  
Vol 31 (10) ◽  
pp. 2429
Author(s):  
I Gusti Agung Rama Sidhimantra ◽  
Ida Bagus Putra Astika
Keyword(s):  
Goal Orientation ◽  
Self Efficacy ◽  
Sampling Technique ◽  
Survey Method ◽  
Audit Judgment ◽  
Analysis Technique ◽  
Independent Variable ◽  
The Relationship ◽  
Positive Effect ◽  
Public Accountant

The results of the study of goal orientation and self-efficacy on audit judgment found inconsistencies that are suspected because there are other factors that influence the relationship between the independent variable and the dependent variable. The gender variable as a moderating variable is expected to explain the inconsistency. This study aims to test gender to moderate the effect of goal orientation and self-efficacy on audit judgment. The population of this study were all auditors who worked at public accountant office in the Bali region who were registered in Indonesian Institute of Public Accountant 2020 as many as 110 people. The method of determining the sample is non-probability sampling method with purposive sampling technique, while the method of data collection uses survey method with questionnaire technique. The analysis technique used is moderated regression analysis. The results showed that goal orientation and self-efficacy had a positive effect on audit judgment. Gender strengthens the effect of goal orientation on audit judgment while Gender weakens the effect of self-efficacy on audit judgment. Keywords: Goal Orientation; Self-Efficacy; Gender; Audit Judgment.

scholarly journals Pengaruh Skeptisme, Pengalaman Auditor, dan Self Efficacy Terhadap Audit Judgement Pada Kantor Akuntan Publik di Medan

2021 ◽  
Vol 13 (2) ◽  
pp. 124-140
Author(s):  
Vera Yowanda ◽  
Vini Kristina ◽  
Riki Pernando ◽  
Sherly Sherly ◽  
Erika Erika ◽  
...  
Keyword(s):  
Self Efficacy ◽  
Quantitative Research ◽  
Financial Statements ◽  
Validity And Reliability ◽  
Quantitative Research Methods ◽  
Accounting Firm ◽  
The Public ◽  
Normality Test ◽  
Audit Judgment ◽  
Public Accountant

Judgment audit is a consideration made by public accountants in making an audit plan, and before issuing an opinion on the company's financial statements. The independent variables of this study are skepticism, auditor experience, and self efficacy. The dependent variable of this study is judgment audit. The purpose of this study is to examine and analyze the influence of skepticism, auditor experience, and self efficacy on judgment audits at the Public Accountant Office in Medan. This research uses descriptive quantitative research methods with the nature of research of causal relationships. The data were collected with questionnaires which were tested for validity and reliability before conducting the research. The test equipment used is normality test, multicollinearity test, and heteroscedasticity test. This study uses purposive sampling with a total of 90 respondents in the Public Accountant Office in Medan. The results of the study on the hypothesis indicate that skepticism, auditor experience, and self efficacy partially and simultaneously influence the judgment audit on the Public Accounting Firm in Medan. The conclusion of this study shows that skepticism, auditor experience, and self-efficacy have a positive and significant effect on judgment audits at the Public Accountant Office in Medan.Keywords: Skepticism, Auditor Experience, Self Efficacy, Audit Judgment

scholarly journals Pengaruh Waktu Belajar, Lingkungan.Sekolah dan Cara.Belajar Terhadap Hasil.Belajar Akuntansi Dasar Siswa Kelas X Akuntansi dan Keuangan Lembaga SMK Negeri 3 Padang

Jurnal Ecogen ◽  
2020 ◽  
Vol 3 (2) ◽  
pp. 312
Author(s):  
Santri Movva ◽  
Syamwil Syamwil
Keyword(s):  
Learning Outcomes ◽  
School Environment ◽  
Random Sampling ◽  
Sampling Technique ◽  
Learning Method ◽  
Validity And Reliability ◽  
Learning Time ◽  
Normality Test ◽  
Analysis Technique ◽  
Instrument Testing

The aims of this article to know the Effect of Learning Time, School Env1ronment and Learn1ng Method on Basic Accounting Learning Outcomes of Class X AKL of Students SMK Negeri 3 Padang. In this research is a descriptive and associative research with a population of 98 students and 78 sample students with a proportional random sampling technique. Data were collected by documentation and questionnaires. The instrument testing uses validity and reliability tests. The prerequisite tests were performed with a normality test, a heteroscedasticity test, a multicollinearity test, and with a multiple regression analysis technique. The results showed: (1) Learning Time, School Environment and Learning Method together had a significant effect on Learning Outcomes, sig 0,000 <0.05 with a contribution of 87%. (2) Learning Times have a significant effect on Learning Outcomes, sig 0,000 <0.05. (3) School Environment has a significant influence on Learning Outcomes, sig 0,000 <0.05. (4) Learning Methods also have a signifikacant effect on Learning Outcomes, sig 0,000 <0.05.Keywords: learning time, school environment, learning method, learning outcomes

scholarly journals Peran Mediasi Skeptisme Auditor pada Pengaruh Kompleksitas Tugas dan Pengalaman Auditor terhadap Audit Judgement

2021 ◽  
Vol 31 (4) ◽  
Author(s):  
Novalita Budi Kiswati ◽  
Erina Sudaryati
Keyword(s):  
Task Complexity ◽  
Sampling Technique ◽  
Research Data ◽  
Mediating Role ◽  
Audit Judgment ◽  
Analysis Technique ◽  
Positive Effect ◽  
Public Accountant

This study aims to analyze the mediating role of auditor skepticism on the effect of task complexity and experience on audit judgment at KAP in Surabaya. This research is a quantitative study using a questionnaire as the research data instrument. The population of this study were auditors from Public Accountant Office Surabaya who were listed in IAPI in 2020. The sampling technique used was purposive sampling, so that the sample size was 45 active auditors in Public Accountant Office Surabaya.The data analysis technique used was path analysis and sobel test. The results showed that the complexity of the task and experience had a positive effect on audit judgment through the auditor’s skepticism. These results explain that auditors who increasingly show higher skepticism will be able to support the improvement of the quality of the audit judgment made even though the complexity of the audit task is getting heavier. On the other hand, auditors who are experienced or inexperienced in conducting audits will show better quality audit judgment when able to show more frequent skepticism. Keywords: Task Complexity; Experience, Skepticism; Audit Judgment.

scholarly journals Pengaruh Minat Belajar dan Pemberian Tugas terhadap Prestasi Belajar Mata Pelajaran Fiqih

Fahima ◽  
2022 ◽  
Vol 1 (1) ◽  
pp. 95-108
Author(s):  
Rudy Subyantoro
Keyword(s):  
Positive Impact ◽  
Sampling Technique ◽  
Coefficient Of Determination ◽  
Validity And Reliability ◽  
Learning Achievement ◽  
Normality Test ◽  
Analysis Technique ◽  
Learning Interest ◽  
Linearity Test ◽  
Academic Year

This study aims to determine the effect of interest in learning on learning achievement in fiqh subjects, giving assignments on learning achievement in Fiqh subjects, and the influence of interest in learning and assignment to learning achievement in Fiqh subjects. This research is quantitative. The population in this study were students in grades 7 and 8 of MTs Negeri 3 Sukoharjo for the 2020/2021 academic year, totaling 239 students. The sample of this study was 150 students of MTs Negeri 3 Sukoharjo for the academic year 2020/2021 with the sampling technique of proportionate stratified random sampling. Data collection techniques using a questionnaire (questionnaire) and documentation. Testing the instrument using validity and reliability tests. Classical assumption test using normality test and linearity test. The data analysis technique used Multiple Linear Regression, F test, t-test, and coefficient of determination (R2). The results showed that the influence of interest in learning on the learning achievement of students in fiqh subjects at MTs Negeri 3 Sukoharjo for the 2020/2021 academic year proved to have a significantly positive effect. Giving assignments in Fiqh subjects to Fiqh Learning Achievements has been proven to have a significantly positive impact. The influence of learning interest and Fiqh subject assignments at MTs Negeri 3 Sukoharjo for the 2020/2021 academic year together has a significant effect.

scholarly journals PERSEPSI MAHASISWA TENTANG EFEKTIVITAS PROGRAM PENGALAMAN LAPANGAN KEPENDIDIKAN (PPLK) TERHADAP KESIAPAN MENJADI GURU PADA MAHASISWA PENDIDIKAN EKONOMI UNP

Jurnal Ecogen ◽  
2018 ◽  
Vol 1 (2) ◽  
pp. 422
Author(s):  
Ira Fitria ◽  
Syamwil Syamwil ◽  
Rita Syofyan
Keyword(s):  
Random Sampling ◽  
Hypothesis Test ◽  
Sampling Technique ◽  
Educational Experience ◽  
Reliability Test ◽  
Validity And Reliability ◽  
Normality Test ◽  
Internship Experience ◽  
Economics Students ◽  
Simple Regression

The purpose of this articel is to analyze the effect Perseption of students about Effectivity of The Educational Internship Experience Program (PPLK) towards the readiness becoming a teacher. This type of the research is descriptive quantitative. The population of research is the economics students July to December 2017 period. The sample is 40 students that be selected from total 66 students by using Slovin formula with Insidential Random Sampling technique. The data collected by using the questionnaire. The instrument t is tested by using validity and reliability test. The data is analyzed by using descriptive and inductive (inferensial) analyze which is the normality test, heteroscedasticity test, and hypothesis test is analyzed by using simple regression, determination coefficient and F experiment with α=0.05. The result of this research has showed that there has been a significant perseption of students about effectivity of the educational internship experience program PPLK to the readiness become a teacher, it has showed by the significant of 0,008 < 0,05 and TCR perseption of students about effectivity of PPLK variable (x) at 75,79%. Both TCR for variables of perseption of students about effectivity of PPLK and readiness become a teacher are determined in a good category. It has indicated that PPLK has contributed to the readness become a teacher. Based on the results of the study it is suggested that students are able to provide apperception the beginning of learning because with the provision of apperception the learning will be more directed and students must be able to adapt the new environment.Keywords: Perseption , Effectivity, Educational Experience Program , Readiness Becoming a Teacher

scholarly journals Role Conflict, Role Ambiguity, Independensi dan Kinerja Auditor

2019 ◽  
Vol 1 (2) ◽  
pp. 65-77 ◽  
Author(s):  
Bahtiar Effendi
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Role Conflict ◽  
Quantitative Research ◽  
Role Ambiguity ◽  
Sampling Technique ◽  
Auditor Independence ◽  
Public Accounting ◽  
Accounting Firms ◽  
Analysis Technique

This study aims to examine the effect of role conflict, role ambiguity, and auditor independence on auditor performance. This type of research is quantitative research. The sampling technique was purposive sampling with a sample of 35 respondents from 14 Public Accounting Firms in the Jakarta. The data analysis technique used in this study is a multiple linear regression using the IBM SPSS Statistics version 24 program. The results show that: role conflict does not affect auditor performance, role ambiguity does not affect auditor performance, and auditor independence do not affect auditor performance.

scholarly journals Pengaruh Kualitas Produk, Promosi, dan Citra Merek terhadap Keputusan Pembelian Kopi Merek Moola Pedawa

2021 ◽  
Vol 7 (1) ◽  
pp. 56
Author(s):  
Vika Ervina ◽  
Made Ary Meitriana
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Product Quality ◽  
Brand Image ◽  
Sampling Technique ◽  
Purchase Decision ◽  
Purchase Decisions ◽  
Collection Method ◽  
Analysis Technique ◽  
Quality Promotion

The purpose of this study was to discover the effect of product quality, promotion and brand image on the purchase decision of Moola Pedawa Coffee. This type of research is associative with a quantitative approach. The population was customers who have bought and consumed Moola Pedawa Coffee for 384 respondents, collected by the purposive sampling technique. The data collection method was using questionnaires. The data analysis technique was using multiple linear regression. Hypothesis tests were conducted using the t test and f test. The results showed that partially and simultaneously product quality, promotion, and brand image have a positively effect on purchase decisions

scholarly journals Pengaruh Celebrity Endorser Dan Brand Image Terhadap Keputusan Pembelian Shampoo Clear

2019 ◽  
Vol 8 (1) ◽  
pp. 44
Author(s):  
Natalia Junni Kalangi ◽  
Lucky F. Tamengkel ◽  
Olivia F. C. Walangitan
Keyword(s):  
Regression Coefficient ◽  
Brand Image ◽  
Survey Methods ◽  
Sampling Technique ◽  
Purchasing Decisions ◽  
Validity And Reliability ◽  
Analysis Technique ◽  
Celebrity Endorser ◽  
Independent Variable ◽  
Positive Effect

This study aims to determine: (1) the effect of celebrity endorsement on purchasing decisions for Clear brand shampoo, (2) the effect of brand image on purchasing decisions up to Clear brand, and (3) the influence of celebrity endorse and brand image on Clear shampoo shampoo purchase decisions.This study uses a quantitative approach bycollecting data through survey methods. This study also uses a purposive sampling technique based on certain characteristics. The sample in this study were 100 people of the Wenang sub-district of Manado city. Data collection techniques using questionnaires that have been tested for validity and reliability. The data analysis technique used to answer the hypothesis is multiple regression.The results of this study indicate that: (1) Celebrity endorse has a positive effect on purchasing decisions, evidenced by the value of t count of 2.186 with a significance value of 0.031, smaller than 0.05 and the regression coefficient has a positive value of 0.340; (2) Brand image has a positive effect onpurchasing decisions, evidenced from the value of t count of 4.346 with a significance value of 0,000, smaller than 0.05 and the regression coefficient has a positive value of 0.749, and (3) Celebrity endorsers and brand images have a positive effect against purchasing decisions, as evidenced by the results of F count of 29,446 with a significance of 0,000. The adjusted R square value of 0.378 indicates that the ability of the independent variable in explaining the variation of the dependent variable is 37.80%, and the remaining 62.20% is explained by other variables outside the research model.

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