scholarly journals The factors influencing audit quality and its impact upon judgement on materiality level

2019 ◽  
Vol 4 (2) ◽  
pp. 21
Author(s):  
Ahmad Winanto ◽  
Blasius Fembriyanto Trisno Saputro
Keyword(s):  
Professional Ethics ◽  
Structural Equation ◽  
Audit Quality ◽  
Partial Least Square ◽  
Least Square ◽  
Auditor Judgment ◽  
Accounting Firm ◽  
Level Data ◽  
Ethics Audit ◽  
Survey Questionnaires

The purpose of this study is to determine profesionalism, professional ethics and experience on audit quality and effect of auditor upon judgement of materiality level. Data has been obtained by survey questionnaires, which is completed by auditors who work at Registered Public Accountants, started from junior up to partner level. The number of auditors of this study were 103 auditors from 16 Public Accounting Firm, period of January – May 2015. Data analyzed using Structural Equation Modelling (SEM) variance on (Partial Least Square). The result of this study has shown that professionalism and professional ethics have significant and positive influenced the auditor’ judgment on materiality level. And audit quality has significantly and positively influenced the auditor’ judgment on materiality level. Experience has not positively influenced audit quality and auditor’ judgement on materiality level. Keywords: Professionalism, experience , professional ethics, audit quality and auditor judgment on materiality level.

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 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 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.

DOES AUDIT QUALITY DEPEND ON AUDITOR COMPETENCY?

2021 ◽  
Vol 7 (2) ◽  
pp. 145-156
Author(s):  
Isna Farhani ◽  
Vita Elisa Fitriana
Keyword(s):  
Structural Equation Model ◽  
Structural Equation ◽  
Audit Quality ◽  
Time Budget ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Public Accounting ◽  
Purposive Sampling ◽  
Time Budget Pressure

ABSTRACTThis study aims to examine whether time budget pressure and organizational-professional conflict have an effect on audit quality in the public accounting firm. This research uses quantitative methods. The primary questionnaire and data used in this study were obtained from auditors who work in public accounting firms in Indonesia. Sampling was done using purposive sampling method. To test the hypothesis, researchers used Structural Equation Model with the Partial Least Square approach. The result shows that both time budget pressure and organizational-professional conflict have the negative effect on audit quality. It implies that to maintain audit quality, is not enough just relied on the competence of the auditor, but also the psychological or behavioral experienced by the auditor.ABSTRAKPenelitian ini bertujuan untuk menguji apakah tekanan anggaran waktu dan konflik organisasi-profesional berpengaruh terhadap kualitas audit pada Kantor Akuntan Publik. Penelitian ini menggunakan metode kuantitatif. Kuesioner primer dan data yang digunakan dalam penelitian ini diperoleh dari auditor yang bekerja pada Kantor Akuntan Publik di Indonesia. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling. Untuk menguji hipotesis peneliti menggunakan Structural Equation Model dengan pendekatan Partial Least Square. Hasil pengujian menunjukkan bahwa baik tekanan anggaran waktu maupun konflik organisasi-profesional memberikan dampak negatif terhadap kualitas audit. Hal tersebut mengindikasikan bahwa untuk menjaga kualitas audit, tidak cukup hanya berdasarkan pada sisi kompetensi yang dimiliki auditor, tetapi juga sisi psikologis atau perilaku yang dialami oleh auditor terkait.

scholarly journals Indikator Kualitas Audit: Persepsi Auditor Muslim

2019 ◽  
Vol 7 (1) ◽  
pp. 5-22
Author(s):  
Etika Rosy ◽  
M Asmeldi Firman ◽  
Ahmad Tarmidzi Lubis
Keyword(s):  
Structural Equation ◽  
Quantitative Research ◽  
Audit Quality ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Analysis Tool ◽  
The Public ◽  
Data Collection Technique

This research aims to examine indicators that affect audit quality according to Muslim auditors. The object of this research is the Public Accounting Firm (KAP) in Jakarta and Depok. The data collection technique used questionnaire model with random sampling technique of auditors from 11 KAP. The research method is quantitative research and the data analysis tool used Structural Equation Modeling (SEM) approach to Partial Least Square (PLS). The results of this study indicate that integrity has a significant effect on audit quality, while the caliph & sincerity, piety & fear of Allah SWT, truth and working perfectly and responsibly to Allah SWT does not affect audit quality.

scholarly journals Faktor-Faktor Penentu Kualitas Audit Serta Pengaruh Kualitas Audit Terhadap Kepuasan Auditee Pada Pemerintah Daerah

2019 ◽  
Vol 16 (1) ◽  
pp. 115
Author(s):  
Sarah Raharjo ◽  
Luh Putu Mahyuni
Keyword(s):  
Local Government ◽  
Empirical Evidence ◽  
Structural Equation Modelling ◽  
Structural Equation ◽  
Audit Quality ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modelling ◽  
Professional Care

ABSTRACTThe purpose of the study is to investigate the influence of compliance, independence, professional care, commitment, and skeptical attitude towards audit quality and to empirically test the influence of audit quality on auditee satisfaction.The object of the study was local government of Bali province. As many as 150 questionnaires were distributed, 115 were returned and filled. Data analyzed using Partial Least Square-Structural Equation Modelling (PLS-SEM).The study finds that only proffesional care and skeptical attitude significantly influence audit quality. This study also provides empirical evidence of the influence of   audit quality on auditee satisfaction.

scholarly journals KEPENTINGAN SKEMATA ARAB TERHADAP KEFAHAMAN AL-QURAN DAN PENCAPAIAN HAFAZAN (The Importance of the Arabic Language Schemata towards Understanding of the Quran and Memorisation Achievement)

2021 ◽  
Vol 18 (Number 1) ◽  
pp. 265-287
Author(s):  
Zahriah Hussin ◽  
Nik Farhan Mustapha ◽  
Pabiyah Toklubok@Hajimaming ◽  
Majdan Alias ◽  
Muhd Zulkifli Ismail
Keyword(s):  
Structural Equation Modeling ◽  
Structural Equation ◽  
Arabic Language ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Predicting Factors ◽  
Level Data ◽  
Arabic Morphology ◽  
Mediating Factor

Tujuan – Walaupun pendidikan tahfiz berkembang pesat mutakhir ini, pencapaian hafazan al-Quran di institusi tahfiz didapati masih kurang memberangsangkan. Salah satu faktor kelemahan pencapaian hafazan dipercayai berpunca daripada kelemahan memahami makna ayat al-Quran dalam kalangan pelajar tahfiz. Walaupun banyak kajian telah dijalankan, namun terdapat jurang pengetahuan tentang faktor di sebalik masalah kefahaman al-Quran. Sementara itu, beberapa sarjana Islam didapati menekankan pengajaran bahasa Arab dalam sistem pendidikan tahfiz. Justeru, kajian ini meneroka kepentingan skemata bahasa Arab dalam meramal pencapaian hafazan melalui kefahaman al-Quran. Metodologi – Dengan mengambil pendekatan kuantitatif, kajian ini menyelidiki pengaruh skemata bahasa Arab terhadap pencapaian hafazan dalam kalangan pelajar tahfiz yang mempunyai latar belakang pengajian bahasa Arab. Faktor pengantara, iaitu kefahaman al-Quran turut diteliti. Kajian dijalankan terhadap 246 sampel dari empat buah institusi tahfiz di Malaysia yang mensyaratkan pelajar mempunyai skemata bahasa Arab pada peringkat Sijil Pelajaran Malaysia. Pengumpulan data dilakukan melalui teknik ujian bagi mengukur tahap skemata bahasa Arab yang terdiri daripada nahu, saraf dan kosa kata, tahap kefahaman al-Quran dan juga pencapaian hafazan. Dapatan – Hasil analisis menggunakan Partial Least Square – Structural Equation Modeling (PLS-SEM) dan prosedur Bootstrapping menunjukkan bahawa skemata bahasa Arab mempunyai kesan langsung dan kesan tidak langsung terhadap pencapaian hafazan melalui kefahaman al-Quran. Signifikan – Dapatan kajian ini menjelaskan bahawa skemata bahasa Arab dan kefahaman al-Quran menjadi faktor peramal yang relevan terhadap pencapaian hafazan. Kata kunci: skemata Arab, kefahaman al-Quran, pencapaian hafazan, nahu, kosa kata. ABSTRACT Purpose – Even though tahfiz education has been developing tremendously lately, memorisation achievement of the Quran at tahfiz institutions is still not very encouraging. One factor leading to this situation among tahfiz students is believed to originate from their weakness in understanding the meaning of Quranic phrases. Despite the fact that a lot of research has been carried out, there still exists a knowledge gap about the factors underpinning the problem of understanding the Quran. In the meantime, a few Islamic scholars have been found to be emphasising on the teaching of the Arabic language in the tahfiz education system. Thus, this research is aimed at exploring the importance of the Arabic language schemata in predicting memorisation achievement through understanding of the Quran. Methodology – Utilising the quantitative approach, this research explores the influence of the Arabic language schemata in memorisation achievement among tahfiz students who possess knowledge of the Arabic language. The mediating factor, which is the understanding of the Quran was investigated. Research was carried out on 246 samples from four tahfiz institutions in Malaysia that had made it compulsory for students to possess the Arabic language schemata at Sijil Pelajaran Malaysia (SPM) level. Data collection was carried out through testing techniques to measure the Arabic language schemata level that comprised of nahu (Arabic syntax), saraf (Arabic morphology) and vocabulary, the understanding level of the Quran and also memorisation achievement. Findings – The results of the analysis using the Partial Least Square - Structural Equation Modeling (PLS-SEM) and Bootstrapping procedure showed that the Arabic language schemata had direct and indirect effects on memorisation achievement through understanding of the Quran. Significance – The findings of this research clearly show that the Arabic language schemata and understanding of the Quran are relevant predicting factors for memorisation achievement. Keywords: Arabic language schemata, understanding of the Quran, memorisation achievement, syntax, vocabulary.

scholarly journals The Role Of Internal And External Factors On Audit Quality

2020 ◽  
Vol 9 (1) ◽  
pp. 73-87
Author(s):  
Inneke Agustina ◽  
Emmy Indrayani
Keyword(s):  
Professional Ethics ◽  
Audit Quality ◽  
Financial Statements ◽  
Partial Least Square ◽  
Least Square ◽  
Analysis Method ◽  
External Auditors ◽  
Audit Fee ◽  
Internal And External Factors

Financial statements must be presented with information that is reasonable, reliable, and transparent, so it need to be audited by third parties. However, some cases involving external auditors often occur due to integrity inability. This research aims to analyze whether the internal (Professional Ethics, Independency, Experience) and external (Audit Tenure, Audit Fee) factors have a role or effect on Audit Quality. The analysis method used is Partial Least Square (PLS) using SmartPLS version 3.2.8. The data has been collected by questionnaires filled by 65 external auditors in South Jakarta who were selected using a purposive sampling. The results show that Professional Ethics and Audit Tenure affect significantly on Audit Quality. While Independency, Experience, and Audit Fee do not affect significantly on Audit Quality. Audit Tenure is the most dominant affected Audit Quality.

scholarly journals Etika Auditor sebagai Pemoderasi Fee Audit, Independensi, dan Kompetensi terhadap Kualitas Audit

2021 ◽  
Vol 2 (2) ◽  
pp. 14-28
Author(s):  
Amadea Devota ◽  
Hero Priono
Keyword(s):  
Significant Influence ◽  
Structural Equation ◽  
Audit Quality ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Quality Audit ◽  
Audit Fee ◽  
The Impact ◽  
Public Accountant

The objective of this  research  is to test and analyze the impact of the audit fee, independency, and competency on audit quality with ethics of auditor as moderation variable of Public Accountant Firm in Surabaya. The sample used in the research as many as 10 Public Accountant Firms which are represented by 46 people of auditors and  selected by convenience sampling method. Questionnaires is used as the primary data of this research, distributed  right to the auditors  in the  Public Accountant Firms  in Surabaya City that  are  used  as  research  sample. The  data  analysis  technique  used  Structural Equation Model (SEM) based Partial Least Square Analysis (PLS). The results in this research showed that (1) audit fee had positive and significant influence on audit quality, (2) independency had negative and significant influence on audit quality, (3) competency had positive and significant influence on quality audit, (4) ethics of auditor could moderate the influence on audit fee of quality audit, (5) ethics of auditor couldn’t moderate the influence on independency of quality audit, and (6) ethics of auditor could moderate the influence on competency of quality audit.

Effect of Professional Ethics, Audit Quality, and Workload on Materiality Levels Consideration

2021 ◽  
Vol 3 (1) ◽  
pp. 93-105
Author(s):  
Ni Wayan Rustiarini ◽  
I Kadek Listawan ◽  
Ni Putu Shinta Dewi
Keyword(s):  
Professional Ethics ◽  
Audit Quality ◽  
Financial Statements ◽  
Professional Judgment ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
Study Population ◽  
Positive Effect ◽  
Ethics Audit

The level of materiality is a professional judgment that affects the auditor's perception of the needs of those who have sufficient knowledge and who place confidence in the financial statements. Materiality relates to decision making that will give rise to confidence in users of financial statements that the financial statements are free from material misstatement and are by accounting principles. This study aims to examine and obtain evidence of the influence of professional ethics, audit quality, and workload on the consideration of Bali public accounting firms' materiality levels. The study population was auditors at Bali's public accounting firm, registered in the Ikatan Akuntan Public Indonesia Directory, which was still active until 2020. The sample in this study was 80 respondents who were determined based on the purposive sampling method. The analytical tool used to test the hypothesis is multiple linear regression. The results showed that professional ethics and audit quality had a positive effect on the materiality level. Meanwhile, the workload does not affect the materiality level consideration.

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