scholarly journals The Effect of Auditor Competency and Self Efficacy on Audit Judgment at Public Accounting Firm in Bali

2021 ◽  
Vol 4 (2) ◽  
pp. 121-126
Author(s):  
I G M Wisnu Cahyadi Putra ◽  
◽  
Ida Bagus Anom Yasa ◽  
I Made Suarta ◽  
Keyword(s):  
Self Efficacy ◽  
Partial Least Square ◽  
Least Square ◽  
Accurate Information ◽  
Audit Process ◽  
Public Accounting ◽  
Accounting Firm ◽  
Analytical Technique ◽  
The Public ◽  
Audit Judgment

Auditors in carrying out activities are influenced by many things, starting from the audit environment and applicable audit regulations. The auditor judgment cannot be replaced because it is an inherent part of the audit process itself, therefore, the audit judgment carried out by the auditor must be carried out properly so as to produce true and accurate information. The phenomenon related to the audit judgment that has occurred causes the public to still question the audit judgment carried out by the auditor who is considered unable to protect external parties using financial statements. The population in this study are all auditors who work in Public Accounting Firms in Bali who are listed in the IAPI 2020 directory. The number of samples in this study found 136 auditors who were selected using the saturated sample or census method. The analytical technique used in this research is a partial least square (PLS) modelling technique through the SmartPLS 3.0 application. The results showed that the auditor competency and self-efficacy had a positive and significant effect on the audit judgment at the Public Accounting Firm in Bali.

scholarly journals PENGARUH PENERAPAN AUDIT E-COMMERCE TERHADAP KINERJA AUDITOR : STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI SURABAYA, INDONESIA

2021 ◽  
Vol 14 (2) ◽  
pp. 32-49
Author(s):  
Muhammad Ismail Saleh ◽  
Muhammad Wisnu Girindratama
Keyword(s):  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Simple Linear Regression ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Inner Model ◽  
The Impact ◽  
The City

This study aims to identify using empirical research how the impact of E-commerce on the auditing profession. The object of this research is the auditor who works at the Public Accounting Firm (KAP) in the city of Surabaya. Data collection was done by doing a survey through a questionnaire media. The primary data generated by 60 questionnaires can be processed using Partial Least Square. Evaluation of the model in PLS is done by evaluating the outer model and inner model. The data in this study were collected through questionnaires and analyzed by using a simple linear regression model. The results of the study found that the implementation of e-audit has a positive and significant effect on auditor performance. The auditor performance is influenced by an e-audit factor of 83% and the remaining is influenced by other factors.

scholarly journals Auditor Independency as antecedents of Ethical Perception on Auditor Judgment: Study of Public Accounting Firm Auditors

2018 ◽  
Vol 16 (1) ◽  
Author(s):  
Bima Cinintya Pratama
Keyword(s):  
Partial Least Square ◽  
Least Square ◽  
Ethical Perception ◽  
Public Accounting ◽  
Auditor Judgment ◽  
Accounting Firm ◽  
Audit Judgment ◽  
Judgment Study ◽  
The Relationship

This study investigates the role of auditor independency as the antecedents of the interaction effects between ethical perception towards audit judgment taken by auditors. Total samples of seventy-two auditors in public accounting firm were provided with a set of questionnaire to see their perceptions of audit judgments. The sample was conducted by convenience sampling method. Analyses of the data using Partial Least Square (PLS) method found that ethical perception and auditor independency significantly affect audit judgment taken by auditors. In addition, this study find that auditor independency can mediate the relationship between ethical perception and auditor judgment.

scholarly journals PENGARUH PENGALAMAN AUDITOR, PROFESIONALISME, DAN INDEPENDENSI TERHADAP KETEPATAN PEMBERIAN OPINI AUDIT DENGAN AUDIT JUDGEMENT SEBAGAI VARIABEL MODERATING

2019 ◽  
Vol 2 (2) ◽  
pp. 169-180
Author(s):  
Kiki Putri Dwi Novianti
Keyword(s):  
Quantitative Research ◽  
Partial Least Square ◽  
Least Square ◽  
Path Coefficient ◽  
Public Accounting ◽  
Audit Opinion ◽  
Accounting Firm ◽  
Drawing Test ◽  
Audit Judgment ◽  
Data Source

This study aims to analyze the effect of auditor experience, professionalism and independence influencing audit assessment, which also aims to analyze audit assessments to strengthen auditor experience, professionalism, and independence of the accuracy of audit results. This type of research is quantitative research. The sample in this study was 75 respondents who were calculated using the Slovin formula. The data source of this research is an auditor who works in a public accounting firm in Surabaya. Data collection techniques using a questionnaire taken by drawing. Test the hypothesis by comparing the results of the path coefficient with the T-table with the Partial Least Square (PLS) approach. The results showed that the influence of auditor experience, professionalism, and independence influences the accuracy of opinion results. Audit judgment strengthens experience and independence influences the accuracy of opinion results, while audit judgment does not affect the strengthening of professionalism regarding the accuracy in providing audit opinion.

scholarly journals Audit Delay: Case Studies at Conventional Banking in Indonesia

2019 ◽  
Vol 3 (01) ◽  
pp. 33
Author(s):  
Yashinta Putri Wijayanti ◽  
Zaky Machmuddah ◽  
Stephanus Dwiarso Utomo
Keyword(s):  
Commercial Banks ◽  
Total Sample ◽  
Partial Least Square ◽  
Least Square ◽  
Company Size ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
The Public ◽  
Sample Technique

The purpose of this study is to determine the effect of company size and profitability on audit delay with the reputation of the public accounting firm as a moderator. The study was conducted at conventional commercial banks in Indonesia during the 2014-2016 period. The total sample was 34 companies with 102 observations. The sample technique used was purposive sampling the analysis in this study used partial least square with WrapPLS. The results showed that company size and profitability has a significant effect on audit delay. The reputation of public accounting firms did not moderate the company size and profitability on audit delay.

scholarly journals THE FACTORS THAT AFFECT THE AUDIT QUALITY

2020 ◽  
pp. A 48-A 53
Author(s):  
Hari Setiyawati ◽  
Diah Iskandar ◽  
Gustita Arnawati Putri
Keyword(s):  
Random Sampling ◽  
Sampling Method ◽  
Audit Quality ◽  
Simple Random Sampling ◽  
Partial Least Square ◽  
Least Square ◽  
Research Model ◽  
Public Accounting ◽  
Professional Skepticism ◽  
Accounting Firm

This study aims to determine the effect of auditor professional skepticism and audit experience on audit quality. This study was undertaken through a survey and was grounded based on existing theories which were then developed into a research model in which the model in this study was designed to examine the effect of auditor professional skepticism and the influence of audit experience on audit quality. This research was conducted at a Public Accounting Firm located in DKI Jakarta. The sampling method used was simple random sampling and 97 samples were obtained. Data were analyzed using Partial Least Square. The results of this study indicate that professional skepticism has a significant effect on audit quality, while auditor experience has no significant effect on audit quality. KEYWORDS: Audit Quality, Audit Professional Skepticism, Auditor Experience.

scholarly journals PENGARUH THE PUBLIC GOOD DAN KNOWLEDGE SELF-EFFICACY TERHADAP NIAT KONSUMEN MELAKUKAN ELECTRONIC WORD OF MOUTH (E-WOM) (Studi pada Pengguna Kaskus di Indonesia)

2019 ◽  
Vol 3 (1) ◽  
pp. 16-28
Author(s):  
Nurul Hafizah ◽  
Maya Ariyanti
Keyword(s):  
Public Good ◽  
Self Efficacy ◽  
Word Of Mouth ◽  
Partial Least Square ◽  
Least Square ◽  
Electronic Word Of Mouth ◽  
Discussion Forums ◽  
The Public

Kemajuan jaringan internet WWW mampu memberikan pilihan informasi mengenai suatu produk, memungkinkan adanya sebuah komunikasi word-of-mouth yang tidak hanya menjadi sebuah bentuk komunikasi person-to-person namun juga memberikan kesempatan untuk merambat secara mendunia melalui media online yang biasa dikenal dengan Electronic Word of Mouth (e-WOM). Komunikasi e-WOM dapat dilakukan melalui online opinion platforms atau discussion forums, salah satunya adalah Kaskus. Dalam tulisan ini, penulis fokus pada faktor-faktor yang mempengaruhi niat konsumen melakukan e-WOM di Kaskus. Penulis mengidentifikasi motif utama dari niat eWOM konsumen yaitu Egoisme (reputasi dan timbal balik), Collectivism (rasa memiliki), Altruism (kenikmatan membantu), Prinsiplism (prinsip moral) dan Knowledge Self-Efficacy. Penulis menguji model penelitian dengan sampel 100 pengguna/member Kaskus di Indonesia. Dalam penelitian ini analisis data menggunakan pendekatan Partial Least Square (PLS) dengan menggunakan software Smart PLS 3 for windows. Hasil dari penelitian ini menunjukkan 27.9% varians dengan kenikmatan membantu, rasa memiliki dan reputasi berhubungan positif dengan niat konsumen melakukan e-WOM.

scholarly journals CONFLICT OF INTEREST DAN INDEPENDENSI AUDITOR PADA KANTOR AKUNTAN PUBLIK DI BALI

InFestasi ◽  
2019 ◽  
Vol 15 (1) ◽  
pp. 1
Author(s):  
Komang Adi Kurniawan Saputra ◽  
Ni Made Rai Juniariani ◽  
A. A. Ketut Jayawarsa
Keyword(s):  
Conflict Of Interest ◽  
Quantitative Research ◽  
Sampling Technique ◽  
Least Square ◽  
Public Accounting ◽  
Quantitative Research Methods ◽  
Accounting Firm ◽  
Ordinary Least Square ◽  
The Public ◽  
Census Techniques

<p><em>This study aims to examine the effect of conflict of interest and independence on auditor performance at the Public Accounting Firm in Bali with quantitative research methods. The population in this study were auditors registered in the directory of the Institute of Public Accountants in Bali amounting to 67 auditors, which at the same time made the whole population sampled or called total sampling. The sampling technique used is a non-probability sampling method with saturated samples or census techniques. To test the influence between variables, OLS (Ordinary Least Square) Multiple Linear Regression is used. The results of this study are the conflict of interest variables and independence have a significant positive effect</em><em> on the performance of the aduitor registered at the Public Accounting Firm in Bali.</em><em></em></p>

scholarly journals Integritas Pemoderasi Pengaruh Profesionalisme Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik Kota Medan

2021 ◽  
Vol 22 (1) ◽  
pp. 20-39
Author(s):  
Agus Tina ◽  
Eka Nurmala Sari
Keyword(s):  
Structural Equation Model ◽  
Quantitative Study ◽  
Structural Equation ◽  
Audit Quality ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Survey Method ◽  
Public Accounting ◽  
Accounting Firm

This study aims to test and  prove empirically about the effect of professionalism to audit quality wich is moderated by integrity. This study is quantitative study with associative approach. Survey method was used by giving questionnaires to the auditors who work in public accounting firm in Medan. Probability sampling was chosen to by 60 persons as sample. The Data was analyzed by structural equation model partial least square (SEM-PLS).  The results showed that the competence has no effect on audit quality.  Professionalism has no effect on audit quality.  But integrity could moderated the effect of professionalism to audit quality

scholarly journals The Influence of audit committee and internal audit on audit report lag

2020 ◽  
Vol 9 (1) ◽  
pp. 137-142
Author(s):  
Ratna Juwita ◽  
Sutrisno Sutrisno T ◽  
Bambang Hariadi
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Internal Audit ◽  
Partial Least Square ◽  
Least Square ◽  
Manufacturing Companies ◽  
Audit Report ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Relationship

This study aims to examine the effect of the audit committee and internal audit on the audit report lag and examine the relationship between the audit committee and the internal audit moderated by the size of a public accounting firm. This study uses 220 samples of manufacturing companies listed on the Indonesia Stock Exchange based on purposive sampling. The analytical method used is Partial Least Square (PLS). The results show that the audit committee influences the audit report lag while the internal audit has no effect. The size of a public accounting firm successfully moderated the relationship between the audit committee and audit report lag, but failed to moderate the relationship between the internal audit and audit report lag

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

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