scholarly journals The Effect of Auditor's Emotional Intelligence, Competence, and Independence on Audit Quality

2021 ◽  
Vol 6 (2) ◽  
pp. 55-67
Author(s):  
Sherly Pinatik
Keyword(s):  
Emotional Intelligence ◽  
Data Analysis ◽  
Audit Quality ◽  
Financial Statements ◽  
Auditor Independence ◽  
Sem Analysis ◽  
Survey Method ◽  
North Sulawesi ◽  
Analysis Technique ◽  
Quantitative Descriptive

The duty of auditor is examining and providing an opinion on the fairness of the financial statements of a business entity based on determining standards. Based on the foregoing, the auditor must maintain audit quality. This study aims to analyze the effect of emotional intelligence, competence, and auditor independence on audit quality. This study used a survey method with a quantitative descriptive approach. The sample in this study were all auditors of BPK RI representatives of North Sulawesi Province, as many as 61 respondents. Data analysis techniques were collected through the distribution of questionnaires which were rated and tabulated for analysis and the answers obtained by respondents were by predetermined variable values and being analyzed by using the Amos 24 software, where the data analysis technique was carried out to determine the effect of the SEM analysis approach. The results showed that the emotional intelligence variable had a positive and significant effect on audit quality, competence had a positive and significant effect on audit quality, and independence had a positive and significant effect on audit quality. It is hoped that these research results can be used as material or measurement indicators for BPK institutional auditors to recruit auditors based on knowledge and morals, and character.

scholarly journals Pengaruh Auditor Judgement, Etika Profesi, dan Employee Engagement terhadap Kinerja Auditor dalam Pelaksanaan Pemeriksaan Laporan Keuangan (Studi pada Badan Pemeriksa Keuangan RI)

2019 ◽  
Vol 12 (2) ◽  
pp. 1-8
Author(s):  
Nissa Hanny Tatiara
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Employee Engagement ◽  
Professional Ethics ◽  
Financial Statements ◽  
Financial Statement ◽  
Survey Method ◽  
Auditor Judgment ◽  
Analysis Technique

In financial statement audits, a good auditor's performance is the main key to the success of the results of auditing the financial statements. Some possible causes of auditor performance weakness are because there are still auditors who can be influenced in making auditor judgment, there are weaknesses of auditors in applying the principles of professional ethics, and the auditor's personal attachment to his employer. This study was conducted at the Indonesian Supreme Audit Board. This research aims to find out how much auditor judgment, the application of professional ethics, and employee engagement of an auditor influences the auditor's performance. Data were collected using a survey method with a questionnaire technique. The number of respondents in this study is 86 respondents, but respondent data that can be processed is 84 questionnaires. The data analysis technique used is multiple linear regression. The results showed that auditor judgment, professional ethics, and employee engagement partially and simultaneously had a significant effect on auditor performance. Dalam melaksanakan pemeriksaan laporan keuangan, kinerja auditor yang baik menjadi kunci utama suksesnya hasil pemeriksaan laporan keuangan tersebut. Beberapa kemungkinan penyebab kelemahan kinerja auditor karena masih terdapat auditor yang bisa dipengaruhi dalam pembuatan auditor judgement, terdapat kelemahan auditor dalam menerapkan prinsip etika profesi, dan lemahnya keterikatan pribadi auditor tersebut dengan pemberi kerjanya. Studi ini  dilakukan pada Badan Pemeriksa Keuangan RI. Riset ini bertujuan untuk mengatahui seberapa besar auditor judgement, penerapan etika profesi, dan employee engagement seorang auditor berpengaruh terhadap kinerja auditor tersebut. Data dikumpulkan menggunakan metode survei dengan teknik kuesioner. Jumlah responden penelitian ini adalah 86 responden, namun data responden yang dapat diolah adalah 84 kuesioner. Teknik analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa auditor judgement, etika profesi, dan employee engagement secara parsial dan bersama-sama (simultan) berpengaruh signifikan terhadap kinerja auditor.  

scholarly journals PEMBENTUKAN KARAKTER KERJASAMA MELALUI SEPAKBOLA USIA DINI PADA LIGA INDONESIA JUNIOR SOCCER LEAGUE

2019 ◽  
Vol 3 (1) ◽  
pp. 93-101
Author(s):  
Rio Rama Dhoni ◽  
Juriana Juriana ◽  
Ika Novitaria Marani
Keyword(s):  
Data Analysis ◽  
Descriptive Analysis ◽  
Sampling Technique ◽  
Survey Method ◽  
Early Age ◽  
Analysis Technique ◽  
Club Sports ◽  
High Knowledge ◽  
Quantitative Descriptive ◽  
Very High

ABSTRAK stra Penelitian ini bertujuan untuk mengetahui sejauhmana pembentukan karakter kerjasama melalui sepakbola usia dini pada liga Indonesia Junior Soccer League. Penelitian ini dilaksanakan pada bulan Maret hingga bulan Mei 2018 yang berlokasi di Jakarta Japanese Club Sports Community Sentul Bogor, Kabupaten Bogor. Metode yang digunakan pada penelitian ini adalah metode survei, yaitu dengan menggunakan kuesioner pembentukan karakter kerjasama. Populasi dalam penelitian ini adalah orang tua atau wali peserta turnamen Indonesia Junior Soccer League yang berjumlah 1000 orang. Teknik pengambilan sampel dalam penelitian ini adalah insidental sampling, yaitu yang dijadikan sampel adalah orang tua atau wali dari peserta liga Indonesia Junior Soccer League yang peneliti temui secara kebetulan sebanyak 368 orang. Penelitian ini merupakan penelitian deskriptif kuantitatif. Instrumen yang digunakan adalah angket. Instrumen yang telah tersusun tersebut dikonsultasikan kepada ahli, selanjutnya dilakukan uji validitas dengan hasil rtabel 0,254 dan rtotal 0,66 dan reliabilitas sebesar 0,84. Teknik analisis data yang dilakukan adalah analisis deskriptif dengan prosentase. Hasil penelitian menunjukkan bahwa pembentukan karakter kerjasama melalui sepakbola usia dini pada liga Indonesia Junior Soccer League berada pada kategori rendah atau buruk sebanyak 16 orang (4,35%) terhadap pembentukan karakter kerjasama, sebanyak 192 orang (52,17%) memiliki pengetahuan yang sedang atau cukup terhadap pembentukan karakter kerjasama, sebanyak 147 orang (39,95%) memiliki pengetahuan yang tinggi atau baik terhadap pembentukan karakter kerjasama dan sebanyak 13 orang (3,53%) memiliki pengetahuan yang sangat tinggi atau baik sekali terhadap pembentukan karakter kerjasama.   Kata kunci: Pembentukan Karakter, Kerjasama, Sepakbola, Usia Dini   ABSTRACT                 This study aims to find out how far the formation of the character of cooperation through early soccer in the league of Indonesia Junior Soccer League. The research was conducted from March to May 2018 located at Jakarta Japanese Club Sports Community Sentul Bogor, Bogor District. The method used in this research is survey method, that is by using questionnaire forming character of cooperation. The population in this study is the parents or guardians of the participants of the Indonesia Junior Soccer League tournament which amounted to 1000 people. The sampling technique in this research is incidental sampling, which is taken as sample is the parent or guardian of the Indonesian league participants Junior Soccer League who researchers meet by chance as much as 368 people.               This research is quantitative descriptive. The instrument used is a questionnaire. Instrument that has been arranged was consulted to the expert, then tested the validity with the result rtabel 0,254 and rtotal 0,66 and reliability equal to 0,84. Data analysis technique is descriptive analysis with percentage.                The results showed that the formation of the character of cooperation through early soccer in the league Indonesia Junior Soccer League is in the category of low or bad as many as 16 people (4.35%) on the formation of cooperation character, as many as 192 people (52.17%) have knowledge of being or enough to form the character of cooperation, as many as 147 people (39.95%) have a high knowledge or good on the formation of character cooperation and as many as 13 people (3.53%) have a very high knowledge or excellent on the formation of the character of cooperation trak Keywords: Partner Character, Teamplay, Football, Early Age Birds

scholarly journals Survei Keterampilan Teknik Dasar Lay Up Dan One Hand Set Shot Pada Siswa Peserta Ekstrakurikuler Bolabasket Sekolah Menengah Atas

2021 ◽  
Vol 3 (2) ◽  
pp. 85-97
Author(s):  
Kharisma Yudha Eka Pratama ◽  
Usman Wahyudi ◽  
Gema Fitriady
Keyword(s):  
Data Analysis ◽  
Technical Skills ◽  
Descriptive Study ◽  
Survey Method ◽  
Research Subjects ◽  
Basic Technique ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Quantitative Descriptive Study ◽  
Quantitative Descriptive

Abstract: The purpose of this study was to determine the level of basic technical skills of lay up and one hand set shot of basketball extracurricular members at SMAN 1 Turen Malang Regency. This research is a quantitative descriptive study using a survey method. The research subjects were 20 participants. The data analysis technique in this study used the percentage formula. The results showed that the extracurricular participants did the lay up and one hand set shot skills test in the "Enough" category with 13 participants (65.00%). Based on the results of the study it can be concluded that the basic technique skills of lay up and one hand set shot of extracurricular basketball participants at SMAN 1 Turen Malang Regency are included in the "Enough" category.   Abstrak: Tujuan dari penelitian ini untuk mengetahui tentang tingkat keterampilan teknik dasar lay up dan one hand set shot peserta ekstrakurikuler bolabasket di SMAN 1 Turen Kabupaten Malang. Penelitian ini ialah penelitian deskriptif kuantitatif menggunakan metode survei. Subjek penelitian sebanyak 20 peserta. Teknik analisis data dalam penelitian menggunakan rumus persentase. Hasil penelitian menunjukkan bahwa peserta ekstrakurikuler dalam melakukan tes keterampilan lay up dan one hand set shot pada kategori “Cukup” dengan 13 peserta (65,00%). Berdasarkan hasil penelitian dapat disimpulkan bahwa kemampuan teknik dasar lay up dan one hand set shot peserta ekstrakurikuler bolabasket SMAN 1 Turen Kabupaten Malang termasuk dalam kategori “Cukup”.

scholarly journals The Needs of Street Furniture in the Pedestrian on Urip Sumoharjo Yogyakarta Street

2018 ◽  
Vol 7 (4.33) ◽  
pp. 149
Author(s):  
Ilham Berlian Putrayasa ◽  
Retna Hidayah ◽  
Asnul Dahar Minghat
Keyword(s):  
Data Analysis ◽  
Survey Method ◽  
Descriptive Data ◽  
Traffic Signs ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Street Furniture ◽  
Quantitative Descriptive ◽  
Public Toilets

The background of the pedestrian in Urip Sumoharjo Yogyakarta street which conditions are not comfortable for pedestrians to pass, so as to improve the comfort of the pedestrian, in this study try to understand street furniture needed for pedestrian comfort in pedestrians on Urip Sumoharjo Yogyakarta street. Data was collected using a survey method with a questionnaire containing closed questions. The data analysis technique used in this research is quantitative descriptive data analysis. Based on the results of the study showed that men prefer to walk than women, the time when people decide to walk most choose when they go to exercise, the distance traveled by people when deciding to walk is 300-600 meters, street furniture is very much needed for pedestrian comfort in the pedestrian on Urip Sumoharjo Yogyakarta street are street lights, bins, seating, and public toilets. While pedestrians are needed enough are traffic signs, shelters, bollards, and road guardrail. Pedestrians need less is flower pots, fountains and warnings, and waste containers.  

scholarly journals PENGARUH INDEPENDENSI DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK

2014 ◽  
Vol 5 (2) ◽  
pp. 240
Author(s):  
Amrulloh Amrulloh ◽  
Yuniarti Hidayah Suyoso Putra
Keyword(s):  
Audit Quality ◽  
Hypothesis Test ◽  
Financial Statements ◽  
Auditor Independence ◽  
Survey Method ◽  
Linear Regression Method ◽  
Public Accounting ◽  
Accounting Firm ◽  
Public Accountants

Public accountants are independent auditors who provide services to public, especially in the field of audit of financial statements made by the client. Public accountant’s task is to examine and provide an opinion on the fairness of financial statements of an entity based on the standards set by the Indonesian Institute of Accountants (IAI). Afflicting many companies which in turn involve public accountants, financial cases make the accountants to consider their audit quality. Some factors have a very important role in determining the audit quality, including the auditor independence and experience. Therefore, the issues examined in this study are: (1) Do the auditor’s independence and experience simultaneously have an influence on the quality of the audit? (2) Do the auditor’s independence and experience have a partial effecton audit quality? From that background, this research aims to (1) determine the simultaneous effect of auditor’s independence and experience on the quality of audit, (2) determine the partial effect of auditor’s independence and experience on the quality of audit. This research employs a survey method with questionnaires. The population of this research consists of auditors who work in Public Accounting Firm (KAP) in Malang. Data analysis is performed with validity and reliability test, and classical assumption test whereas hypothesis test with multiple linear regression method. The researcher uses and obtains the primary data by distributing questionnaires to 33 respondents. The result concludes that independence has a partial effect on the quality audit with significant level of 2,049. Simultaneously, the independence and the experience of the auditors affect the audit qualitywith significant level of 8,645. Therefore, both the auditor and the Public Accounting Firm (KAP) are expected to improve their audit quality.

scholarly journals Analisis Rasio Solvabilitas Untuk Mengukur Kinerja Keuangan Pada Bank SulutGo

2019 ◽  
Vol 9 (2) ◽  
pp. 9
Author(s):  
Aditya Runtuwene ◽  
Frendy A. O. Pelleng ◽  
Wilfried S. Manoppo
Keyword(s):  
Financial Statements ◽  
Capital Adequacy ◽  
Descriptive Research ◽  
North Sulawesi ◽  
Analysis Technique ◽  
Capital Adequacy Ratio ◽  
Fixed Assets ◽  
Quantitative Descriptive ◽  
Bank Solvency ◽  
Solvency Ratio

This study aims to determine the financial performance based on Bank Sulut Go's solvency ratio. In this study quantitative descriptive research was used. Data collection techniques using documentation techniques, namely data obtained from documents in the form of financial statements of North Sulawesi Bank in 2014-2018. The analysis technique used is bank solvency ratio analysis consisting of Capital Ratio, Primary Ratio, Risk Assets Ratio, Secondary Risk Ratio, and Capital Adequacy Ratio. Based on the results obtained that the primary ratio, risk assets ratio, capital ratio, and capital adequacy ratio that pay attention to fixed assets, as well as PT Bank SulutGo capital adequacy ratio in 2014 - 2018 shows a trend of increasing. The minimum level of capital provision for Bank SulutGo is fulfilled from 2014 to 2018 in accordance with regulations concerning changes to Bank Indonesia Regulation Number: 7/15 / PBI / 2005 concerning the number of core capital of commercial banks which requires CAR to be at least 8%.

Pengaruh Independensi, Ukuran Kantor Akuntan Publik, Dan Kompetensi Terhadap Kualitas Audit

2012 ◽  
Vol 4 (1) ◽  
pp. 1-21
Author(s):  
Elizabeth Bhadrika Sri Anindya
Keyword(s):  
Data Analysis ◽  
Audit Quality ◽  
Research Study ◽  
Financial Statements ◽  
Study Data ◽  
Financial Statement ◽  
Survey Method ◽  
Audit Firm ◽  
Analysis Techniques ◽  
Big Four

The financial statement was used to show performance of the companies. The information in the financial statements should be relevant and reliable. But there are some cases of fraud in reporting the financial statements. Fraud that can not be detected by the auditor or detected but not reported by the auditor, may indicate that audit quality decreases.  This research examined the effect of independence, the size of the audit firm, and competence towards audit quality. This research was conducted by using survey method, distributing the questionnaires to the auditor in big four and non big four audit firm. The method in this research study is causal study. Data analysis techniques using multiple linear regression.  These results indicate that the independence and competence significantly influence the audit quality, but the size of the audit firm has no significant effect on audit quality. Also, the results of this research indicate that the independence, size of the audit firm, and competence have a significant effect simultaneously. Keyword: competence, independence, quality audit, size of the audit firm

scholarly journals The Effect of Emotional Intelligence and Self Effycacy Towards Students Achievement

2019 ◽  
Vol 8 (1) ◽  
pp. 37
Author(s):  
Muhamad Farhan ◽  
Edward Alfin
Keyword(s):  
Emotional Intelligence ◽  
Regression Analysis ◽  
Data Analysis ◽  
Self Efficacy ◽  
Mathematics Learning ◽  
Survey Method ◽  
Learning Achievement ◽  
Achievement Data ◽  
Analysis Technique ◽  
8Th Grade

<pre>This research aims at revealing the effect of emotional intelligence and self-efficacy towards learning achievement of the 8th grade students in SMP Islam Terpadu Ar-Rahman south of Jakarta. This type of research is a survey method. Data instruments are emotional intelligence questionnaires and self-efficacy questionnaires, the mathematics learning achievement data from the daily test scores of students through the description questions. The data analysis technique used is multiple regression analysis. The results of the regression analysis of significance between emotional intelligence on mathematics learning achievement showed the results as much as 0,551 (0,551 &gt; 0,05), self-efficacy towards mathematics learning achievement as much as 0.333 (0.333&gt; 0.05). The significance of variance analysis was obtained at 0.350 (0.350&gt; 0.05). The results of this data analysis show that emotional intelligence and self-efficacy together no meaningful affect the learning achievement of mathematics. The implication of this study is that students who have high and moderate emotional intelligence and self-efficacy do not have a significant effect on improving learning achievement, thus emotional intelligence and self-efficacy are not the main factors that influence student learning achievement.</pre>

scholarly journals ANALISIS KINERJA KEUANGAN PT. INDORIS PRINTINGDO BERSUMBER PADA KEPUTUSAN MENTERI BUMN NOMOR: KEP-100/MBU/2002

KEBERLANJUTAN ◽  
2018 ◽  
Vol 3 (2) ◽  
pp. 884 ◽  
Author(s):  
Wardokhi Wardokhi
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Financial Performance ◽  
Descriptive Analysis ◽  
Financial Statements ◽  
Quantitative Descriptive Analysis ◽  
Analysis Technique ◽  
Increasing Trend ◽  
Quantitative Descriptive ◽  
Collection Methods

ABSTRACT This reseaarch aims to determine the financial performance of PT. Indoris Printingdo, based on the Decree of the Minister of BUMN no. 100 / MBU / 2002 on Rating of State-Owned Enterprise Health Level during the period of 2013 - 2015. Data collection methods in this study is obtained by quoting directly from the financial statements in PT. Indoris Printingdo from 2013 to 2015. The analysis technique in this research is quantitative descriptive analysis. The data analysis used is based on the Decree of the Minister of BUMN no:100 / MBU / 2002.Based on the results of research known that the financial performance of PT. Indoris Printingdo based on Decree of the Minister of BUMN no.100 / MBU / 2002 is in 2013 to get the title of "HEALTHY A", in 2014 get the title "UNWELL BBB" and in 2015 the company get the title "HEALTHY AA". This shows the financial performance of PT. Indoris Printingdo is still in good category or experiencing increasing trend. Keywords : Financial performance and healthy level.

scholarly journals PENGEMBANGAN KARAKTER DISIPLIN MELALUI SEPAKBOLA USIA DINI PADA LIGA INDONESIAN JUNIOR SOCCER LEAGUE  2018

2020 ◽  
Vol 4 (2) ◽  
pp. 92-98
Author(s):  
Dhika Aristandi Aristandi ◽  
Juriana Juriana ◽  
Hendro Wardoyo
Keyword(s):  
Data Analysis ◽  
Character Development ◽  
Descriptive Analysis ◽  
Sampling Technique ◽  
Survey Method ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Quantitative Descriptive

ABSTRAK Penelitian ini bertujuan untuk mengetahui sejauh mana pengembangan karakter disiplin melalui sepakbola usia dini pada peserta Indonesian Junior Soccer League 2018. Metode yang digunakan pada penelitian ini adalah metode survei, yaitu dengan menggunakan kuesioner pembentukan karakter disiplin. Teknik pengambilan sampel dalam penelitian ini adalah incidental sampling, yaitu yang dijadikan sampel adalah orang tua atau wali dari peserta liga Indonesian Junior Soccer League yang peneliti temui secara kebetulan sebanyak 368 orang. Penelitian ini merupakan penelitian deskriptif kuantitatif. Instrumen yang digunakan adalah angket. Instrumen yang telah tersusun tersebut dikonsultasikan kepada ahli, selanjutnya dilakukan uji validitas dengan hasil r-tabel 0,254 dan r-total 28,93 dan reliabilitas sebesar 0,85. Teknik analisis data yang dilakukan adalah analisis deskriptif dengan prosentase. Hasil penelitian menunjukkan bahwa pengembangan karakter disiplin melalui sepakbola usia dini pada peserta Indonesian Junior Soccer League 2018 adalah sebagai berikut : sebanyak 148 orang tua (40%) menyatakan bahwa melalui sepakbola karakter disiplin anak sangat berkembang, sebanyak 121 orang (31%) cukup berkembang, dan 99 orang (27%) kurang berkembang terhadap pembentukan karakter disiplin anak melalui sepakbola. Kata kunci: Pengembangan Karakter, Disiplin, Sepakbola Usia dini ABSTRACT This study aims to find out how far the development of the character of discipline through early soccer in the league of Indonesian Junior Soccer League 2018. The method used in this research is survey method, that is by using questionnaire forming character of cooperation. The sampling technique in this research is incidental sampling, which is taken as sample is the parent or guardian of the Indonesian league participants Junior Soccer League who researchers meet by chance as much as 368 people. This research is quantitative descriptive. The instrument used is a questionnaire. Instrument that has been arranged was consulted to the expert, then tested the validity with the result rtabel 0,254 and rtotal 28,93 and reliability equal to 0,85. Data analysis technique is descriptive analysis with percentage. The results showed that the development of the character of discipline through early soccer in the league Indonesian Junior  Soccer  League 2018  is in the category of low or bad as many as 148  people (40%) on the formation of discipline character, as many as 121 people (31%) have knowledge of being or enough to form the character of discipline, as many as  99 people (27%) Keywords: Character Development, discipline, Soccer Grassroot

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