scholarly journals THE EFFECT OF SPIRITUAL INTELLIGENCE (SQ) AND PERSONALITY TYPES ON AUDITOR’S ABILITY TO DETECT FRAUD

2018 ◽  
Vol 1 (3) ◽  
pp. 258
Author(s):  
Romy Andriyanto ◽  
Effriyanti Effriyanti ◽  
Angga Hidayat
Keyword(s):  
Sampling Method ◽  
Sample Selection ◽  
Personality Type ◽  
Personality Types ◽  
Spiritual Intelligence ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
Convenience Sampling ◽  
Public Accountant

Nowadays, the recruitment of an auditor is still based on the intellectualintelligence to assess whether a person is eligible to be an auditor or not. The purpose of this study is to recognize the effect of spiritual intelligence and personality types on auditor ability to detect fraud at public accountant office in South Jakarta. The population of the study are the auditors who work in Public Accounting Firm in South Jakarta. The sample selection is conducted by convenience sampling method. There are 8 Public Accounting Firms in South Jakarta area which fulfill the criteria as research sample, then the questionnaires distributed are 85 data. However, the questionnaires that meet the criteria are 75 data. Consequently, those 75 data can be further processed by using multiple linear regression. The results of the study indicate that: (1) Spiritual Intelligence (SQ) has a significant effect on the ability of Auditors in Detecting fraud with Sig. 0.000 (0,000 <0,05), (2) Personality Type has no significant effect on Auditor'sAbility in Detecting fraud with sig value. 0,654 (0,654> 0,05), and SpiritualIntelligence (SQ) and Personality Type simultaneously have a significant effect on Auditor's Ability to Detect fraud with the sig value. 0.000 (0,000 <0.05).

Pengaruh Independensi, Integritas, Dan Kompetensi Terhadap Kinerja Auditor

2014 ◽  
Vol 6 (2) ◽  
pp. 39-55
Author(s):  
Agnes Eviyany ◽  
Narumi Lapoliwa
Keyword(s):  
Sampling Method ◽  
Financial Statements ◽  
Auditor Independence ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
Convenience Sampling ◽  
One Year ◽  
Big Four ◽  
Selection Of

The information in financial statements is used by investors, creditors, and other parties in making investment decisions. Thus auditors’ performance in assuring the reliability of financial statements’ information is very important to investors. The purpose of this study is to analyze the effect of independence, integrity and competence towards auditor performance. The object of this study is auditor at big four and non- big four public accounting firms in Jakarta and Tangerang. Selection of the sample in this study is determined based on convenience sampling method. The sample used in this study are auditors who work more than one year at the same position at public accounting firm. The data used in this study are primer data, questionnaires distributed to respondents (auditor). Data analysis method used is multiple regression. The result of this study are: (1) independence has significant effect towards auditor performance, (2) integrity has significant effect towards auditor performance, (3) competence has significant effect towards auditor performance, (4) independence, integrity, and competence simultaneously have significant effect towards auditor performance. Keywords: auditor, independence, integrity, competence, auditor performance

scholarly journals Pengaruh 3 Kecerdasan Auditor Terhadap Ketepatan Pemberian Opini Dengan Pengalaman Sebagai Moderasi

2020 ◽  
Vol 4 (2) ◽  
pp. 84
Author(s):  
Yunita Kurnia Shanti ◽  
Susi Sih Kusumawardhani
Keyword(s):  
Decision Making ◽  
Emotional Intelligence ◽  
Sampling Method ◽  
Spiritual Intelligence ◽  
Analysis Method ◽  
Simple Linear Regression ◽  
Public Accounting ◽  
Accounting Firm ◽  
Convenience Sampling ◽  
Ease Of Access

This study aims to examine the effect of 3 auditor intelligence, that is intellectual intelligence, emotional intelligence and spiritual intelligence on the accuracy of giving opinions with experience as a moderating at KAP in South Jakarta. The population in this study was the auditor at a public accounting firm in the South Jakarta area. The sampling method uses convenience sampling, based on the ease of access and availability of respondents. The number of samples 38 respondents from 5 KAP. The data analysis method uses simple linear regression and MRA. The results of the research before being moderated showed that intellectual intelligence had a significant effect on the accuracy of giving opinions. emotional intelligence does not significantly influence the accuracy of opinion giving, spiritual intelligence significantly influences the accuracy of giving opinion. Then the results of research after moderation showed that intellectual intelligence is moderated by experience does not effect the accuracy of opinion giving, emotional intelligence is moderated by experience does not effect the accuracy of opinion giving, and Spiritual intelligence moderated by experience does not effect the accuracy of opinion giving. This shows that experience cannot strengthen the effect of auditor intelligence on the accuracy of opinion giving. This shows that the experience of an auditor is not necessarily able to strengthen the auditor's decision making, especially in terms of the accuracy of opinion giving

scholarly journals The effect of experience, competence, independence, and professionalism of auditors on fraud detection

2016 ◽  
Vol 5 (1) ◽  
pp. 95
Author(s):  
Lingga Sulistyowati ◽  
Supriyati Supriyati
Keyword(s):  
Sampling Method ◽  
Fraud Detection ◽  
Sampling Technique ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
The Public ◽  
Independent Variables ◽  
Dent Variable ◽  
Public Accountant

This research aims to determine the effect of experience, competence, independence, and professionalism, as the independent variables, on fraud detection, as the depen-dent variable. The population of this research is the auditors who work for Public Accountant Firms in Surabaya. The sample used in this study consists of 58 audi-tors working in 12 Public Accounting Firms in Surabaya. Data are obtained through a survey of the questionnaires completed by senior accountants working in the Public Accounting Firm located in Surabaya City. The sampling technique is using purposive sampling method, and the research data are analyzed using mul-tiple regression analysis using SPSS version 20.00. The research results are ob-tained that the variables of experience, competence, and professionalism affect the fraud detection. But the variable of independence does not affect the fraud detection.

scholarly journals The Perceived Risk Factors of Fintech in Indonesia

2019 ◽  
Vol 8 (4) ◽  
pp. 12331-12335
Keyword(s):  
Perceived Risk ◽  
Qualitative Method ◽  
Sampling Method ◽  
Public Accounting ◽  
Accounting Firm ◽  
Data Analysis Procedure ◽  
Research Population ◽  
Convenience Sampling ◽  
Main Dimension ◽  
Public Accountant

The objective of this study was to observe the factors causing the high perceived risk of using FinTech products or services in Indonesia based on four main dimensions of risk that have been developed [1]. Qualitative method is used to reveal the holistic symptoms of the main dimension of perceived risk and public accountant in 499 Public Accounting Firm in Indonesia as a research population, while sampling method using a convenience sampling method. The data analysis procedure uses the data quality test following a statistical description. The findings obtained from this study is that availability risk is a major factor underlying the high perceived risk of FinTech products or services in Indonesia.

scholarly journals PENGARUH SKEPTISME PROFESIONAL, INDEPENDENSI, DAN TEKANAN WAKTU TERHADAP KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN

2019 ◽  
Vol 5 (1) ◽  
pp. 65
Author(s):  
Sofie Sofie ◽  
Nanda Afriandi Nugroho
Keyword(s):  
Sampling Method ◽  
Time Pressure ◽  
Fraud Detection ◽  
Linear Regression Models ◽  
Public Accounting ◽  
Professional Skepticism ◽  
Accounting Firm ◽  
Detection Ability ◽  
Convenience Sampling ◽  
Positive Effect

<pre><span>This study aims to determine the effect of professional skepticism, independence, and time pressure on the ability of auditors to detect fraud. Subjects in this study are auditors who work in Public Accounting Firm in DKI Jakarta. In this study, a sample of 103 respondents was chosen by convenience sampling method. A total of 103 questionnaires were given then 103 questionnaires were returned and there were 100 questionnaires that could be used and checked using multiple linear regression models, while there were 3 questionnaires that could not be used because there was no answer. Analyzer used in this research is SPSS 22. The results of auditor skepticism and independence have a significant positive effect on auditor fraud detection ability. Time pressure affects the fraud detection ability significantly negatively.</span></pre>

scholarly journals Public Accounting Firm Switching: Empirical Study on Manufacturing Companies Listed in Indonesia Stock Exchange

2020 ◽  
pp. 27-42
Author(s):  
Mukhtaruddin . ◽  
Yulia Saftiana ◽  
Tiara .
Keyword(s):  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Manufacturing Companies ◽  
Public Accounting ◽  
Significance Level ◽  
Accounting Firm ◽  
Purposive Sampling ◽  
Research Period

Public Accounting Firm (PAF) switching in companies follows the regulation number 17/PMK.01/2008 article 3 of the Minister of Finance Republik Indonesia, which is in a period of 6 years or voluntarily. The purpose of this research is to analyze the effect of the size of PAF, financial distress (FD), firm size of client (FSC), client management switching (CMS), audit comitee switching (ACS) to PAF switching voluntarily on manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2010-2014. The population in this research are manufacturing companies listed in IDX in 2010-2014. The sample in this study were taken by purposive sampling method and 21 companies are selected as the sample by criteria. These variables are then tested using logistic regression at a significance level of 5 percent. The result showed that the size of PAF, FD, FSC, CMS does not affect PAF Switching and ACS has affect PAF Switching. The limitations of this research, the variables used only five independent variables, the research period only five years, and sample selection is only based on a purposive sampling.

scholarly journals PENGARUH PROFESIONALISME, INDEPENDENSI AUDITOR DAN KOMPLEKSITAS AUDIT TERHADAP KUALITAS AUDIT DENGAN PENDIDIKAN DAN PELATIHAN AUDIT SEBAGAI VARIABEL MODERASI

2019 ◽  
Vol 8 (2) ◽  
pp. 87
Author(s):  
Andi Wajdi ◽  
Rossje V Suryaputri
Keyword(s):  
Sampling Method ◽  
Audit Quality ◽  
Primary Data ◽  
Public Accounting ◽  
Accounting Firm ◽  
Convenience Sampling ◽  
Questionnaire Method

<p class="Style1">The objective of this research is to empirically analyze the influence of professionalism, auditor's independency, and audit complexity toward audit quality. And to empirically analyze about the influence of professionalism, auditor's independency, and audit complexity toward audit quality which is moderated by education and audit training, particularly for auditors who work for Public Accounting Firm in East Jakarta. The populations in this research are several auditors who work for Public Accounting Firm in East Jakarta. The samples are collected with convenience sampling method and total of samples are about 72 respondents from 11 PAFs spread all across East Jakarta. The questionnaire method was used for collecting primary data. And double regression linear were used to analyze the data that has been collected. The result of this research shows that professionalism, auditor's independency, and also audit complexity have positive influences toward audit quality, significantly. Also, education and audit training have a signifkant role as moderated variables in relationships between influence of professionalism, auditor's independency, and audit complexity toward audit quality.</p>

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

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

CPAs' Perceptions of the Emerging Multidisciplinary Accounting/Legal Practice

2001 ◽  
Vol 15 (1) ◽  
pp. 35-48 ◽  
Author(s):  
Kimberly E. Frank ◽  
Randall K. Hanson ◽  
D. Jordan Lowe ◽  
James K. Smith
Keyword(s):  
Legal Services ◽  
Certified Public Accountant ◽  
Public Accounting ◽  
Legal Ethics ◽  
Accounting Firms ◽  
Accounting Firm ◽  
The Public ◽  
Multidisciplinary Practice ◽  
Public Accounting Firms ◽  
Public Accountant

This paper reports the results of a survey of 219 American Institute of Certified Public Accountant members about legal services their public accounting firms currently offer and plan to offer in the future, and how they would organize their firm to deliver these services to clients. The survey is motivated by the legal profession's current investigation of whether to allow nonattorneys to share fees and become partners with nonattorneys and by the American Bar Association's call for evidence on the current existence of multidisciplinary practice (MDP). Forty-four states established MDP committees to recommend whether legal ethics rules should be relaxed to allow MDP. Relaxed ethics rules allow public accounting firms to employ attorneys to offer a full array of legal services to their clients. We find that public accounting firms already offer a number of legal services to their clients and are interested in increasing the offering of these services if allowed. The results also indicate that the size of the public accounting firm is likely to influence the types of legal services offered and the arrangements used to deliver the legal services to clients. The findings are important because they highlight the need for the legal and accounting professions to formulate rules regarding MDP.

scholarly journals Persepsi Etis Auditor pada Kantor Akuntan Publik dan Akuntan Pendidik pada Praktik Manajemen Laba

2018 ◽  
pp. 2414
Author(s):  
Putu Javani Sukma K ◽  
I Ketut Sujana
Keyword(s):  
Earnings Management ◽  
Sampling Method ◽  
Management Practice ◽  
Total Sample ◽  
Ethical Perception ◽  
Public Accounting ◽  
Accounting Firm ◽  
Analysis Technique ◽  
The Difference ◽  
Public Accountant

The purpose of this research is to know the difference of auditor's ethical perception on public accounting firm and educator accountant on earnings management practice in terms of operational manipulation type, accounting manipulation, manipulation direction, materiality and manipulation tendency. Sample in this research is auditor at Public Accountant Office counted 41 people and accountant educator counted 30 people, with total sample 71 people. Sampling in this research using purposive sampling method with analysis technique which done in this research using Mann Whitney analysis technique. The result of the research shows that there is difference of ethical perception between auditor at Public Accountant Office and educator accountant on earnings management practice based on accounting manipulation type and manipulation direction. While there is no difference of ethical perception between auditor at Public Accountant Office and educator accountant on earnings management practice based on operational manipulation type, materiality and manipulation tendency. Keywords: Perception, Ethics, Profit Management, Auditor, Accountant  

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