Pengaruh Gender, Kompleksitas Tugas, Tekanan Ketaatan, Pengalaman Auditor Terhadap Audit Judgement

2015 ◽  
Vol 7 (1) ◽  
pp. 1-20
Author(s):  
Stacia Pektra ◽  
Ratnawati Kurnia
Keyword(s):  
Task Complexity ◽  
Hypothesis Test ◽  
Distributed Data ◽  
Test Results ◽  
The Public ◽  
Normality Test ◽  
Audit Judgment ◽  
Convenience Sampling ◽  
The Impact ◽  
Public Accountant

The purpose of this research was to examine the impact of gender, task complexity, obedience pressure, experience of auditors towards Audit Judgement. The object the auditors who works in the Public Accountant firms in Jakarta and Tangerang which have at least 3 years experience or have position as senior auditor.   Data that had been analyzed were 110 questionnaires and the data were primer data. The type in this research is causal study and the sampling techniques that used is convenience sampling. The method that used is multiple regression analysis.   The data that had been used from the entire questionnaires were valid. Reliability test results show questionnaires in this study is reliable. Normality test results showed all variables were normally distributed. Data used indicate the absence of the classical assumption of heteroscedasticity and non-occurrence of symptoms multicoloniarity between variables. Hypothesis test results indicate a strong correlation between variables and adjusted R-square value of 34.6%. In partial test only complexity of tasks that affect theentire audit judgment and all variables influential simultaneously. Keywords: Audit Experience, Audit Judgement, Gender, Obedience Pressure, Task Complexity

scholarly journals The Influence of Storytelling Method on the Public Speaking Communication Skills among the Students of Mercu Buana University Meruya West Jakarta

2021 ◽  
Vol 9 (4) ◽  
Author(s):  
Gustina Romaria
Keyword(s):  
Communication Skills ◽  
Public Speaking ◽  
Hypothesis Test ◽  
Statistical Test ◽  
Test Results ◽  
The Public ◽  
Normality Test ◽  
Before And After ◽  
Post Test ◽  
The Impact

The study aims at identifying the public speaking communication skills among the students of Mercu Buana University Meruya, West Jakarta, before and after the implementation of the storytelling method. In addition, the study also aims at identifying the presence or the absence of the impact of the storytelling method on the public speaking communication skills of the Mercu Buana University students in Meruya, West Jakarta. By using the SPSS Version 20, 40 students have been gathered as the samples of the study and these students come from all faculties in the Mercu Buana University. After the data have been gathered, the data are analyzed using the descriptive statistical test and the hypothesis test. In this regard, the researchers have implemented the normality test and the hypothesis test. The hypotheses within the study are tested using the following criteria: (1) if the rate of significance < a (sig. value < 0.05) then Ho is rejected and Ha is accepted; and (2) if the rate of significance > a (sig. value > 0.05) then Ho is accepted and Ha is rejected. The results of the study show that the students of Mercu Buana University have understood the concept and the implementation of the storytelling method. From the results of the analysis toward the assessment category of the storytelling method, out of 8 assessment variables 3 variables do not have significant influence on the storytelling method that the students of Mercu Buana University have implemented and the three variables are Pressure, Material Disclosure, and Participant Gesture. In addition, the results of the paired sample t-test there are significant differences between the pre-test results and the post-test results. These findings show that the storytelling method is highly influential for the changes on the public speaking communication skills that the students of Mercu Buana University perform.

scholarly journals PENGARUH PENGALAMAN AUDITOR, KOMPETENSI PROFESIONAL, DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGMENT (STUDI PADA KANTOR AKUNTAN PUBLIK DI KOTA SURABAYA)

2020 ◽  
Vol 3 (1) ◽  
pp. 73-89
Author(s):  
Novia Eka Rahmadanty ◽  
Muslimin Muslimin
Keyword(s):  
Sampling Method ◽  
Professional Competence ◽  
Task Complexity ◽  
Population Sample ◽  
Simple Random Sampling ◽  
The Public ◽  
Audit Judgment ◽  
Using Data ◽  
And Task ◽  
Public Accountant

The research purpose is to determine and empirically test the effect of auditor experience, professional competence, and task complexity on audit judgment. The research using quantitative approach. The research is using population sample of the auditor who works under the Public Accountant Office (KAP) in the Surabaya, which is registered in the IAPI 2019 Directory. Sampling in this research uses probability sampling techniques with a simple random sampling method and a sample of 52 auditors is obtained. The analytical method used is multiple linear regression using data quality tests, normality tests, classic assumption test, and hypothesis testing using SPSS version 23. The results of this study indicate that the auditor's experience, professional competence, and task complexity simultaneously influence on audit judgment. Partially, auditor experience and professional competence has negative and not significantly effect on “audit judgment”. While the “task complexity has a positive and significant effect on audit judgment.

Pengaruh Profesionalisme, Independensi, Kompetensi, dan Pengalaman Kerja Terhadap Kualitas Audit Pada Kantor Akuntan Publik Di Kota Medan

2020 ◽  
Vol 6 (1) ◽  
pp. 15-28
Author(s):  
Wan Fachruddin ◽  
Yulia Syafriani Tjg
Keyword(s):  
Work Experience ◽  
Audit Quality ◽  
Hypothesis Test ◽  
Sampling Technique ◽  
Coefficient Of Determination ◽  
The Public ◽  
Analysis Techniques ◽  
Convenience Sampling ◽  
Descriptive Statistical Analysis ◽  
Public Accountant

This study aims to examine and analyze the effect of professionalism, independence, competence and work experience on audit quality. This study uses an associative approach. Population in this study are all auditors working at the Public Accountant Office (KAP) in Medan with a sample of 47 auditors . The sampling technique in this study uses convenience sampling techniques. The collection of data used in this study using a questionnaire. Data analysis techniques were performed with descriptive statistical analysis, multiple regression analysis test, classic assumption test, hypothesis test, and the coefficient of determination test and hypothesis testing with the help of SPSS version 16.0. The results of this study indicate that professionalism, competence and work experience have a significant effect on audit quality, independence does not significantly influence audit quality, and simultaneously professionalism, independence, competence, and work experience have an effect on audit quality. And based on the results of the coefficient of demination test can be seen that the value of the coefficient of demination of 0.594 means that the influence of professionalism, independence, competency, and work experience on audit quality is only 59.4%, the remaining 40.6% is influenced by other variables that are not used in this study.

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 TEKANAN KETAATAN, KOMPLEKSITAS TUGAS, PENGALAMAN, DAN MOTIVASI TERHADAP AUDIT JUDGMENT, GENDER SEBAGAI VARIABEL MODERATING

2018 ◽  
Vol 2 (2) ◽  
pp. 120
Author(s):  
Noor Janah ◽  
Arif Sapta Yuniarto
Keyword(s):  
Gender Difference ◽  
Empirical Evidence ◽  
Task Complexity ◽  
General Linear Model ◽  
Primary Data ◽  
The Public ◽  
Audit Judgment ◽  
Analysis Instrument ◽  
The Difference ◽  
Public Accountant

This research has a purpose to understand and to analyze the influence of obedient pressure, task complexity, experience, and motivation for audit judgment with gender as moderating variable. From this research, it is able to get empirical evidence about the influence of obedient pressure, task complexity, experience, and motivation for audit judgment. Besides, this research also gives empirical evidence about the difference between man and woman in deciding audit judgment whether it correlates with several factor such as obedient pressure, task complexity, experience, and motivation. In this research, the researcher uses sample for auditors which is serve in the Public Accountant Office in DIY and Semarang. In this research, primary data is used as data, while General Linear Model (GLM) with helping IBM SPSS version 19.0 is used as analysis instrument. The result of this research is to indicate that task complexity influence for audit judgment, while obedient pressure, experience, and motivation do not influence for audit judgment. The issue about gender difference do not also moderate the influence of obedient pressure, task complexity, experience, and motivation for audit judgment.

scholarly journals KOMPLEKSITAS TUGAS SEBAGAI PEMODERASI PENGARUH ORIENTASI TUJUAN DAN SELF-EFFICACY PADA AUDIT JUDGMENT

2016 ◽  
Author(s):  
Anak Agung Surya Narayana ◽  
Gede Juliarsa
Keyword(s):  
Goal Orientation ◽  
Self Efficacy ◽  
Task Complexity ◽  
Survey Method ◽  
Test Results ◽  
Significance Level ◽  
Accounting Firm ◽  
The Public ◽  
Audit Judgment ◽  
Analysis Technique

The research objective is to obtain empirical evidence of the ability of the task complexity in moderating the influence of goal orientation and self-efficacy on audit judgment. This research was conducted at the public accounting firm in Bali in 2015. The number of samples taken 70 auditors who are willing to participate in this study. The sample in this study was determined by saturation sampling method. Data was collected using a survey method. The data analysis technique used  the analysis Moderated Regression Analysis (MRA). Based on the results of the study found that the task complexity  is significantly moderate the influence of goal orientation and self-efficacy on audit judgment. The test results of interaction with the task complexity goal orientation (X1X3) showed a significance level of 0.003 and the results of testing the interaction of selfefficacy with the task complexity (X2X3) showed a significance level of 0.000.

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 EFEKTIVITAS PENDEKATAN SCIENCE ENVIRONMENT TECHNOLOGY AND SOCIETY BERBASIS CTL TERHADAP HASIL BELAJAR

2021 ◽  
Vol 2 (1) ◽  
pp. 140-148
Author(s):  
Arif Rahman Hakim ◽  
Muhammad Sururuddin ◽  
Nur Haqiqi
Keyword(s):  
Learning Outcomes ◽  
Science Learning ◽  
Hypothesis Test ◽  
Test Results ◽  
Technology And Society ◽  
Validity And Reliability ◽  
Chi Square ◽  
Normality Test ◽  
Before And After ◽  
Post Test

This study aims to determine the effectivenes of the CTL based SETS approach to student science learning outcomes in fourth grade. This type of research used in this study is an experimental research design using one group pretest-posttes. The sample used was 27 peoples who were grade IV. Data collection techniques using observation and test descriptions to determine student learning outcomes that are assessed using an assessment rubric. Before the data were analyzed, the instrument was tested for validity and reliability. After the research was carried out and the data collected, the pre-test and post-test results were analyzed. The pretest result reached an average of 64.98 into the sufficient category. Then at the posttest the average overall score is 71.28 in the good category. For the requirement test, data analysis was carried out by using the chi-square normality test, while the hypothesis testing technique used the t-test. Hypothesis test results obtained tcount>ttable. It means the conclution that there are differences in student science learning outcomes before and after the Science, Environment, Technology, And Society approaches are used based on CTL in grade IV SDN 6 Masbagik Selatan in the 2020/2021 academic year.

scholarly journals Pengaruh Risiko Perikatan Terhadap Keputusan Penerimaan Klien

2019 ◽  
Vol 20 (2) ◽  
pp. 219-227
Author(s):  
Andriadi Fauzi Ramdhani
Keyword(s):  
Multiple Regression ◽  
Business Risk ◽  
Audit Risk ◽  
The Public ◽  
Multiple Regression Technique ◽  
Client Acceptance ◽  
The Impact ◽  
Analyze Data ◽  
Public Accountant ◽  
Client Acceptance Decision

Abstrak. Penelitian ini bermaksud untuk menguji pengaruh risiko bisnis klien, risiko audit, dan risiko bisnis auditor secara parsial dan simultan terhadap keputusan penerimaan klien pada kantor akuntan publik. Penelitian ini menggunakan data primer yang diperoleh menggunakan kuisioner sebagai instrumen pengumpulan data. Setiap partner atau manajer mewakili kantor akuntan publik tempatnya bekerja untuk mengisi kuisioner. Populasi pada penelitian ini adalah kantor akuntan publik di Kota Bandung. Adapun sampel yang digunakan dalam penelitian ini adalah sampling jenuh. Analisis data menggunakan  analisis regresi linier berganda. Hasil pengujian menunjukkan, risiko bisnis klien tidak berpengaruh secara signifikan terhadap keputusan penerimaan klien. Sedangkan, risiko audit dan risiko bisnis auditor berpengaruh signifikan terhadap keputusan penerimaan klien. Secara simultan risiko bisnis klien, risiko audit, dan risiko bisnis auditor berpengaruh signifikan terhadap keputusan penerimaan klien. Kata Kunci: Risiko Bisnis Klien, Risiko Audit, Risiko Bisnis Auditor, Keputusan Penerimaan Klien  Abstract. This study aims to determine the impact of client business risk, audit risk, and auditor business risk on acceptance decision at the public accountant firm in Bandung. The method used in the research was analytical descriptive in which the researcher used questionnaires to collect data and Multiple regression technique to analyze data. The results show that business client’s is not affect on client acceptance decision. But, audit risk and auditor’s business risk significantly affect on client acceptance decision. While simultaneous client’s business risk, audit risk, and auditor business risk significantly affect client acceptance decision.  Keywords : Client Business Risk, Audit Risk, Auditor Business Risk, Client Acceptance Decision.

scholarly journals Effect of Scientific Approach toward Students' Critical Thinking Skills

2019 ◽  
Vol 7 (1) ◽  
pp. 15
Author(s):  
Triyani Triyani ◽  
Lovy Herayanti ◽  
Syifaul Gummah
Keyword(s):  
Critical Thinking ◽  
Hypothesis Test ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Test Results ◽  
High Quality ◽  
Scientific Approach ◽  
The Impact

The role of education is to improve the quality of education, especially in producing high-quality students. High-quality students are those who are able to think critically, creatively, logically and take initiatives in responding to issues in society caused by the impact of the development of science and technology. This study aims to determine the effect of a scientific approach to students' critical thinking skills. This study is an experimental research with one group pretest-posttest design. The sample of this study consisted of one class (28 students), which was treated using a scientific approach. Critical thinking skills are measured using a test instrument and then analyzed statistically (t test). Hypothesis test results indicate that there is an effect of using a scientific approach toward students' critical thinking skills.

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