scholarly journals Model Pengukuran Kualitas Audit Internal (Studi Pada Auditor Internal Pada Perusahaan Swasta, BUMD dan BUMN di Kota Medan)

2020 ◽  
Vol 11 (2) ◽  
pp. 210-226
Author(s):  
Novien Rialdy ◽  
Maya Sari ◽  
Edisah Putra Nainggolan
Keyword(s):  
Structural Equation ◽  
Audit Quality ◽  
Quality Measurement ◽  
Internal Audit ◽  
Measurement Model ◽  
Primary Data ◽  
Equation Modeling ◽  
Internal Auditors ◽  
Competence Motivation ◽  
Professional Care

The purpose of this study is to analyze the internal audit quality measurement model, with a study of internal auditors in private companies, BUMD and BUMN in Medan City. Determination of sample size is obtained by multiplying the number of construct variables with the total number of indicators, so as to obtain 170 people. Primary data were collected through questionnaire distribution techniques, and analyzed using Structural Equation Modeling method. The results of this study prove that there is a significant direct effect on independence, competence and motivation on due professional care; and there is a significant influence of independence, competence, motivation and due professional care on audit quality. Moreover, the results of this study found that indirectly, independence, competence and motivation proved to significantly influence audit quality through due professional care.

scholarly journals MODEL PENGUKURAN KUALITAS AUDIT INTERNAL

2017 ◽  
Vol 17 (3) ◽  
pp. 299
Author(s):  
Ida Rosnidah
Keyword(s):  
Audit Quality ◽  
Internal Audit ◽  
Measurement Model ◽  
Primary Data ◽  
Private Companies ◽  
Internal Auditor ◽  
Internal Auditors ◽  
State Enterprises

Internal auditor’s independence is sometimes in doubt. This makes sense because the internal auditor is an integrated part of the organization. As a part of the organization, the internal auditor has a role to audited financial statements, give some suggestions and recommendations that can be used as the basis for making some decisions in the future. The lower of internal auditor’s independence has an impact audit quality, that can make the role of internal auditor degrade. So, the quality of internal auditor still becomes an important issue until  now. The purpose of this study is to establish a measurement model of internal audit quality based on the influencing factors not only independence, but also competence, professionalism and motivation. This study uses primary data by distributing questionnaires spread to 60 internal auditors who work  in  inspectorate, private companies, state enterprises (BUMN) and local government enterprises (BUMD) in Cirebon District and Municipalities. Data analysis method used is single stage multivariate model among variables/pathway analysis. The results show that the competence, independence, professionalism and motivation affect the quality of internal audit either partially or simultaneously, and competence contributes the most to the quality of the internal audit. Thus, this research model can be used to measure the quality of internal audit.

PENGARUH PELATIHAN, KOMPETENSI, MOTIVASI DAN KEPEMIMPINAN TERHADAP KINERJA PEGAWAI DENGAN PENDIDIKAN SEBAGAI PEMODERATOR PADA BALAI PENDIDIKAN DAN PELATIHAN APARATUR KEMENTERIAN KELAUTAN DAN PERIKANAN

2018 ◽  
Vol 5 (2) ◽  
pp. 37-49
Author(s):  
Wahyu Yulianto
Keyword(s):  
Job Satisfaction ◽  
Performance Appraisal ◽  
Structural Equation ◽  
Secondary Data ◽  
Primary Data ◽  
Equation Modeling ◽  
Training Centre ◽  
Competence Motivation ◽  
The Impact ◽  
Mediator Variable

The study purpose is to analyse the impact of training, competence, motivation and leadership towards performance either directly or through job satisfaction as a mediator variable. As many as 55 staff are considered as respondents in this research, and census method is used as the sampling method. Primary data in this study were collected through questionnaires and analyzed using Likert Scale. Secondary data are obtained from the organization structure Sukamandi Apparatus Training Centre (BDA), performance appraisal, staff attendance, information system and personnel management. Structural Equation Modeling Analisis of Moment Structures (SEM-AMOS) is used to process and analyze data. This study shows staff with high education, competence and leadership have a significant effect on performance, While the job satisfaction is significant in mediating the influence of training, competence and leadership on performance. Next on the employee with low education, training, competence, motivation and leadership have a significant influence on performance, while job satisfaction is significant in mediating the effect of competence and leadership on staff performance.   Keywords:  training, competence, motivation, leadership, job satisfaction, performance

scholarly journals PENGARUH PROFESIONALISME DAN KOMPETENSI PENGAWASAN INTERNAL TERHADAP KUALITAS AUDIT PADA INSPEKTORAT PROVINSI BANTEN

2020 ◽  
Vol 3 (2) ◽  
pp. 142-154
Author(s):  
Ulvia Fadilah ◽  
Eka Mahmudin S
Keyword(s):  
Structural Equation ◽  
Audit Quality ◽  
Sem Analysis ◽  
Partial Least Square ◽  
Provincial Government ◽  
Least Square ◽  
Primary Data ◽  
Equation Modeling ◽  
Research Questions ◽  
Internal Supervision

This study aimed to examine the effect of professionalism and competence of internal supervision on audit quality at the Banten Provincial Government Inspectorate. This research developed a theoretical framework as a basis for hypotheses, to answer research questions consisting of how professionalism influences audit quality, and how competence influences audit quality. The samples of this study were 83 Government Internal Examiners (APIP) at the Inspectorate of Banten Province. This research used census method. The data used are primary data collected through questionnaires. Data analysis method to test hypotheses was Structural Equation Modeling (SEM) analysis using Partial Least Square (PLS). The results of this study indicate that: (1) professionalism hada positive and significant effect on audit quality, and (2) Competence had a positive and significant effect on audit quality.

scholarly journals ANALISIS PENGESAHAN FAKTOR KERENTANAN PETANI PASCA TSUNAMI DI ACEH

2018 ◽  
Vol 2 (1) ◽  
pp. 1 ◽  
Author(s):  
Adhiana Adhiana
Keyword(s):  
Structural Equation ◽  
Secondary Data ◽  
Total Sample ◽  
Measurement Model ◽  
Primary Data ◽  
Equation Modeling ◽  
Vulnerability Factors ◽  
Final Model ◽  
Aceh Province ◽  
Structural Equation Modeling Model

Limitations of access and loss of various life assets caused by tsunamis and conflicts inAceh faced by farmers have influenced their survival. The purpose of this research is toanalyze the model of determination factor of farmer life assets the post-tsunami in Aceh.This study was conducted in Aceh Province covering five areas: Aceh Barat, Aceh Besar,Pidie Jaya, Bireun and Aceh Utara. The total sample for this study was 280 farmers usingstratified random sampling method. This research uses primary data obtained by surveyusing quesioner and secondary data. Data analysis using qualitative and quantitativemethods with Structural Equation Modeling model is by measurement model. This model2 is used as the final model for the construct of the farmer's vulnerability factors as itdemonstrates a good model compatibility. It also indicates that all loading factor valueshave above 0.5 and all probability values are significant at a = 1%. It indicated that allindicators can explain the existing constructs.

scholarly journals Measurement Model of Visitors’ Intention to Visit Cultural Heritage Site

2019 ◽  
Vol 8 (12S2) ◽  
pp. 153-159
Keyword(s):  
Cultural Heritage ◽  
Perceived Control ◽  
Structural Equation ◽  
South India ◽  
Research Result ◽  
Measurement Model ◽  
Primary Data ◽  
Equation Modeling ◽  
Survey Form ◽  
Heritage Site

This research aims to study the intention of visitors to visit cultural heritage site Rameshwaram, South India in the framework of the theory of planned behavior (TPB), by including two new factors such as past experience and tour involvement. Approach –The primary data was done by a self-administrated survey form in Rameshwaram, a famous cultural heritage site in South India. Convenience sampling methods was used to collect quantitative data from the visitors. The sample size is 420. The data was analyzed using Structural Equation Modeling (SEM) with the statistical package Analysis of Moment Structures (AMOS). Findings – The research result shows that Perceived control, Subjective norms, Attitude are the effective predictor constructs for visitors’ intention to visit a cultural heritage site. Research Implications – These results are prospective to help tourism stakeholders and marketers to plan suitable competitive strategies based on the tourism attractions they prefer to develop before the implementation stage. Utility of the paper –This study promotes the application of SEM in analyzing observed data in the heritage tourism study in testing of relationships between key constructs.

scholarly journals Pengaruh Motivasi, Dukungan Manajemen dan Integritas terhadap Kualitas Audit Internal Aparat Inspektorat dalam Pengawasan Keuangan Daerah (Studi Empiris Pada Inspektorat Kota Manado)

2020 ◽  
Vol 11 (1) ◽  
Author(s):  
TARIDA ELISA BUTARBUTAR ◽  
LINTJE KALANGI ◽  
HENDRIK GAMALIEL
Keyword(s):  
Quantitative Research ◽  
Audit Quality ◽  
Internal Audit ◽  
Financial Supervision ◽  
Primary Data ◽  
Management Support ◽  
Significant Positive Effect ◽  
Internal Auditors ◽  
Positive Effect

Abstract. Internal Auditor is a profession of community trust. The great trust of the Community requires internal auditors to pay attention to the quality of audit. Internal auditors are expected to have a large enough role to assist in achieving organizational objectives. This research aims to analyse and empirically prove the influence of motivation, management support, and integrity of the internal audit quality of inspectorate apparatus in the regional financial supervision. This is a quantitative research. It employed primary data collected by questionnaires. Respondents in the study were internal supervisory officers working on the Inspectorate of Manado City. 45 respondents were selected as respondents, which were directly involved in the examination activities. Data was analyzed by multiple linear regression and run by SPSS program version 22. The results showed that: 1). Motivation has a significant positive effect on the quality of internal audit of inspectorate apparatus in the financial supervision of Manado City. 2). Management support significantly and positively influence the quality of internal audit of inspectorate apparatus in the financial supervision of Manado City. 3). Integrity has a significant positive effect on the quality of internal audit of inspectorate apparatus in the financial supervision of Manado City.Key Words: Motivation, Management Support, Integrity, Audit Quality.Abstrak. Auditor internal merupakan suatu profesi kepercayaan masyarakat. Kepercayaan yang besar dari masyarakat mengharuskan auditor internal memperhatikan kualitas audit yang dihasilkan. Auditor internal diharapkan mempunyai peran yang cukup besar untuk membantu dalam mencapai tujuan organisasi. Penelitian ini bertujuan untuk menganalisis dan membuktikan secara empiris Pengaruh motivasi, dukungan manajemen, dan integritas terhadap kualitas audit internal aparat inspektorat dalam pengawasan keuangan daerah. Jenis penelitian ini adalah penelitian kuantitatif, dengan menggunakan data primer melalui kuesioner. Responden dalam penelitian ini adalah aparat pengawas internal yang bekerja pada Inspektorat Kota Manado. Sampel yang digunakan adalah sebanyak 45 responden, yang terlibat langsung dalam kegiatan pemeriksaan. Data dianalisis menggunakan analisis regresi linier berganda dan pengujian data dilakukan dengan dibantu oleh program SPSS versi 22. Hasil penelitian menunjukkan bahwa: 1). Motivasi berpengaruh positif signifikan terhadap kualitas audit internal aparat inspektorat dalam pengawasan keuangan daerah Kota Manado. 2). Dukungan manajemen berpengaruh positif signifikan terhadap kualitas audit internal aparat inspektorat dalam pengawasan keuangan daerah Kota Manado. 3). Integritas berpengaruh positif signifikan terhadap kualitas audit internal aparat inspektorat dalam pengawasan keuangan daerah Kota Manado.Kata Kunci: Motivasi, Dukungan Manajemen, Integritas, Kualitas Audit.

scholarly journals Determinants of audit quality: Role of time budget pressure

2021 ◽  
Vol 19 (2) ◽  
pp. 308-319
Author(s):  
Khoirul Aswar ◽  
Fahmi Givari Akbar ◽  
Meilda Wiguna ◽  
Eka Hariyani
Keyword(s):  
Structural Equation ◽  
Audit Quality ◽  
Time Budget ◽  
Quality Data ◽  
Equation Modeling ◽  
Internal Auditors ◽  
The Government ◽  
The Relationship ◽  
Time Budget Pressure

There are many problems related to audit quality, which are often associated with audit failures. Internal government auditors in Indonesia also have issues with audit quality. Therefore, this study aims to present empirical evidence on the relationship between independence, competence, motivation, and audit quality. It will also determine the moderating effect of time budget pressure on the relationship between factors and audit quality. Data of this study were collected through a google form, in which 57 questionnaires were sent to internal auditors of government within the Principal Inspectorate of Indonesia’s Supreme Audit Institution for at least two years. The study adopted a quantitative approach using purposive sampling. Data were analyzed using Structural Equation Modeling (SEM) with PLS version 3.0. The result findings of this study revealed that competence and motivation have a significantly positive effect on the quality of audit while independence does not. Time budget pressure does not significantly moderate such a relationship. In addition, these results have several significant implications for internal auditors as an object of consideration and evaluation relating to audits in the government sector, and information for government internal auditors to improve and maintain the quality of audit.

scholarly journals Effect of Computer Assisted Audit Tools on Corporate Sustainability

2022 ◽  
Vol 14 (2) ◽  
pp. 705
Author(s):  
António Samagaio ◽  
Tiago Andrade Diogo
Keyword(s):  
Organizational Performance ◽  
Structural Equation ◽  
Audit Quality ◽  
Corporate Sustainability ◽  
Equation Modeling ◽  
Computer Assisted ◽  
Internal Auditors ◽  
External Auditors ◽  
Tools And Techniques ◽  
Positive Effect

The literature is fertile in studies that examine the determinants of internal and external auditors’ adoption of computer-assisted audit tools and techniques (CAATs), often ignoring their practical effects on audit quality and organizational performance. This study provides novel evidence on the type of CAATs used by internal auditors, tests the effect of their adoption on corporate sustainability, and explores the moderating effect of organizational characteristics. In this paper, we used data from Portuguese internal auditors collected through a survey, whose research hypotheses were analyzed by the partial least squares–structural equation modeling technique. We found that internal auditors use CAATs moderately in the exercise of their tasks. The results of our study show that there is a strong and positive effect of the use of CAATs by internal auditors on fraud detection in the purchase-to-pay business process, and that the intensity of this relationship is not influenced by the type and size of the entity. This study complements previous research and provides support to practitioners’ decisions that can boost the use of CAATs in internal auditing to make organizations more sustainable.

Development and validation of multi-factor employee engagement measuring instrument: a formative measurement model

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Puneet Kumar ◽  
Nayantara Padhi
Keyword(s):  
Employee Engagement ◽  
Convergent Validity ◽  
Structural Equation ◽  
Measurement Model ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Equation Modeling ◽  
Organizational Setting ◽  
Content Type

PurposeThe purpose of this study is to bring about an exhaustive measurement instrument of employee engagement and validate the same in Indian settings.Design/methodology/approachThis descriptive and cross-sectional study initiates with reviewing the available literature in the field of employee engagement to identify factors affecting and the corresponding items defining them. Following the discussion with experts and industry professionals, an instrument was, thus, obtained to administer the primary data from employees working in public and private power companies in India. The study used Partial Least Square-Structural Equation Modeling (PLS-SEM) 3 to demonstrate employee engagement as a first-order reflective and second-order formative construct. Thereafter, reliability and convergent validity were assessed to validate the instrument.FindingsThis paper conceptualized employee engagement as a multi-factor construct (nine in numbers). The factors are “Respect”, “Supervisor's support and recognition”, “Growth and development”, “Creative and challenging job”, “Job significance”, “Perceived self-worth”, “performance evaluation and recognition” and “Organizational bureaucracy”. These factors are exhaustive and collectively define employee engagement. Distortion or omission in any of these items may distort the nature of construct as well.Originality/valuePrevious studies have defined the concept of employee engagement as unidimensional and thus observe serious lacunas. This study identified employee engagement as a multi-factor construct that incorporates the exhaustive nature of the organizational setting. Not only this study adds value to the existing body of knowledge in the field of employee engagement but also specify the measurement model as a formative one concerning employee engagement.

scholarly journals Independence and Management Support: The Advocate for Internal Auditors' Task Performance in Tertiary Institutions

2017 ◽  
Vol 1 (2) ◽  
pp. 15-28
Author(s):  
Oyewumi Hassan Kehinde ◽  
Ayoib Che Ahmad ◽  
Oluwatoyin Muse Johnson Popoola
Keyword(s):  
Task Performance ◽  
Structural Equation ◽  
Internal Audit ◽  
The Body ◽  
Equation Modeling ◽  
Management Support ◽  
Cross Sectional ◽  
Tertiary Institutions ◽  
Internal Auditors ◽  
South West

Tertiary institutions in Nigeria are bedevilled with many financial irregularities and deficiencies that make the existence and the task performance (TP) of the internal auditors in the institutions questionable. This study, therefore, empirically examines the influence of independence (IND) and management support (MS) on the TP of internal auditors in the South-West tertiary institutions in Nigeria. The study formulates and tests two hypotheses in respect of the relationship between IND and TP in one hand, and MS and TP on the other hand. This study employs a quantitative approach, cross-sectional design, and survey questionnaire in obtaining data from 350 internal auditors in the internal audit departments/units of the universities, polytechnics, and colleges of education in South-West Nigeria. The study records a response rate of sixty percent (60%). Data are analysed using Statistical Packages for Social Sciences (IBM SPSS) version 22.0, and Partial Least Squares-Structural Equation Modeling (PLS-SEM), version 2.0. The results of the PLS-SEM algorithm and bootstrapping reveal positive significant relationships between IND and TP, and the MS and TP, hence, the two hypotheses are supported. This study is significant and has practical and theoretical implications. It has a policy implication on the government or private proprietors who are owners of tertiary institutions; management and Council who control the institutions, internal auditors who are operators of internal auditing; regulatory authorities that perform oversight function on the institutions, and professional accounting and auditing bodies. The study adds to the body of literature and extends internal audit research to tertiary institutions.

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