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 KINERJA AUDITOR PEREMPUAN DITINJAU DARI KOMPLEKSITAS TUGAS DAN KOMITMEN ORGANISASI

2018 ◽  
Vol 1 (1) ◽  
pp. 1-13
Author(s):  
Sri Hastuti ◽  
Rina Moestika ◽  
Tamadoy Thamrin
Keyword(s):  
Performance Improvement ◽  
Quantitative Research ◽  
Task Complexity ◽  
Partial Least Square ◽  
Least Square ◽  
Significant Positive Effect ◽  
Public Accounting ◽  
Accounting Firm ◽  
Positive Effect ◽  
Audit Performance

This research is a form of quantitative research to produce a model of performance improvement of auditors by conducting proof of Task Complexity variable, as well as Orgasization Commitment with expected indicator is the improvement of professionalism and decreasing of cases of code violation. The sample used was 133 junior auditors in Public Accounting Firm registered in IAPI East Java Compartment spread in 3 cities namely Surabaya, Sidoarjo and Malang. The research instrument is a questionnaire distributed directly to the respondents who were sampled in the study. By using Partial Least Square testing, the resulting model that the complexity of the task has a significant positive effect on audit performance, organizational commitment has no effect on audit performance.

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 Senioritas Auditor, Pengalaman Auditor Dan Keahlian Auditor Terhadap Profesional Judgment Dengan Locus of Control Sebagai Variabel Moderasi

2021 ◽  
Vol 5 (1) ◽  
pp. 71-88
Author(s):  
Fajrin Noho Fajrin Noho ◽  
Sabaruddin ◽  
Sulhendri
Keyword(s):  
Locus Of Control ◽  
Quantitative Research ◽  
Partial Least Square ◽  
Least Square ◽  
Survey Method ◽  
Professional Judgment ◽  
Public Accounting ◽  
Accounting Firm ◽  
Interval Ratio

The purpose of this research is to see the effect of auditor seniority, experience, expertise of auditors on professional judgment with locus of control as a moderating variable (a case study of the DKI Jakarta area public accounting firm). The research method used is quantitative research with a survey research form. The research technique in this study used a survey method, which aims to collect information from respondents using a questionnaire containing a list of statements submitted directly to the respondent. Data analysis in this study used the Partial Least Square (PLS) method. PLS can be used in any type of data (nominal, ordinal, interval, ratio) as well as less rigid and more flexible assumption requirements. The results of this study indicate that auditor seniority has no significant effect on professional judgment, but auditor experience and auditor expertise have a significant effect on professional judgment, whereas Locus of Control is unable to moderate the effect of auditor seniority, auditor experience, auditor expertise on professional judgment.

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 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 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 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 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 The Effects of Emotional Labour, Job Characteristics and Job Demands on Job Burnout with Counterproductive Behaviour in Hermina Hospital Depok, West Java, Indonesia

2021 ◽  
Vol 11 (4) ◽  
pp. 8
Author(s):  
Sera Causalita Utami Putri ◽  
Iwan Kresna Setiadi ◽  
Santoso Iman Mulyono
Keyword(s):  
Quantitative Research ◽  
Job Demands ◽  
Least Square Method ◽  
Simple Random Sampling ◽  
Job Characteristics ◽  
Job Burnout ◽  
Partial Least Square ◽  
Least Square ◽  
Path Coefficient ◽  
Emotional Labour

The quantitative research method is used in this research that aims to determine the effects of emotional labour, job characteristics and job demands on job burnout with counterproductive behaviour. The respondents in this research are nurses with a population of 160. The size of the sample was taken as much as 100 respondents, with a probability sampling method specifically for simple random sampling. The questionnaire was used for data collection. The analysis technique used in this research is the analysis PLS (Partial Least Square) method. The results of this study indicate that (1) emotional labour has an effect on job burnout with a path coefficient of 0.751. (2) job characteristics have an effect on job burnout with a path coefficient of 0.231 (3) job burnout has an effect on counterproductive behaviour with a path coefficient of 0.951 and (4) job demands have an effect on job burnout with a path coefficient of 0.687.

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