scholarly journals Materiality Level Considerations in The Audit Reporting Process

2019 ◽  
Vol 1 (4) ◽  
Author(s):  
Ni Made Rai Juniariani ◽  
Ni Luh Putu Ratna Wahyu Lestari ◽  
Ni Putu Sri Mariyatni
Keyword(s):  
Professional Ethics ◽  
Task Complexity ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Certified Public Accountants ◽  
Accounting Firms ◽  
The Public ◽  
Positive Effect ◽  
Public Accountant

The purpose of this study is to explain that the consideration of the auditor's materiality level is influenced by experience, professional ethics and task complexity. Materiality level considerations are relative rather than absolute concepts, so the determination of materiality levels can vary for each entity. The respondents used were auditors who worked at the Public Accountant Firm in the Bali Region, which had registered with the Indonesian Institute of Certified Public Accountants in 2018 totaling 73 people in 10 Public Accounting Firms. Sampling in this study is to use the nonprobability sampling method. To answer the research hypothesis using multiple linear regression analysis techniques with the results of the study is the experience and professional ethics have a positive effect on the consideration of the level of materiality, while the complexity of the task does not affect the consideration of the level of materiality. This is due to the fact that the auditors, especially the auditors at the Public Accountant Office in Bali, have been working professionally so that they are able to manage the time in carrying out their auditing duties.

PENGARUH RISIKO AUDIT DAN LAMANYA WAKTU AUDIT TERHADAP PENETAPAN AUDIT FEE (Survey pada Auditor Kantor AkuntanPublik di Bandung)

2017 ◽  
Vol 3 (1) ◽  
Author(s):  
Tina Hartati Saputri Herma Wiharno Enung Nurhayati
Keyword(s):  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Public Accounting ◽  
Audit Risk ◽  
Accounting Firms ◽  
Accounting Firm ◽  
Verification Methods ◽  
Audit Fee ◽  
Positive Effect

The problem is an issue fee of a dilemma because the auditor received a fee from the company (client) to be audited. The purpose of this study to investigate the effect of audit risk and length of time of the determination of audit fee audit either simultaneously or partial. The object of this study is the auditor of public accounting firm in Bandung.This research method using descriptive and verification methods analyst. This study uses 8 public accounting firms and 100 auditors working in 8 shades that have been audited sample. As well as the technique used is purposive sampling analysis techniques, as well as the technique used is the technique of multiple linear regression analysis with the help of SPSS version 20.The results of this study showed that simultaneous Fhitung = 48.382> F table = 3.12 then Ho is rejected and Ha accepted, meaning that the risk of an audit, and the length of time the audit simultaneously significant effect on the determination of the audit fee. In the test Partial obtained the value t = 3.112> table = 1.666 then Ho is rejected and Ha accepted, meaning that audit risk positive and significant impact on the determination of the audit fee, and t = 4.826> table = 1.666 then Ho is rejected and Ha accepted, meaning the length of time the audit positive and significant impact on the determination of the audit fee.From the results of research and discussion can be concluded that simultaneous audit risk and the length of time the audit affect the determination of audit fee survey on auditor Public Accounting Firm in Bandung, then partially, audit risk positive effect on the determination of the audit fee and the length of time the audit positive effect on the determination audit fee.

scholarly journals Faktor-Faktor yang Mempengaruhi Auditor dalam Menilai Kualitas Audit Pada Kantor Akuntan Publik Di Kota Palembang

MBIA ◽  
2020 ◽  
Vol 19 (1) ◽  
pp. 38-48
Author(s):  
Poppy Indriani ◽  
Rolia Wahasusmiah
Keyword(s):  
Professional Ethics ◽  
Audit Quality ◽  
Task Complexity ◽  
Time Budget ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Purposive Sampling ◽  
Professional Care ◽  
Time Budget Pressure ◽  
Public Accountant

This study was conducted to obtain empirical evidence regarding the factors that influence auditors in assessing audit quality at the Public Accountant Office in Palembang. The respondents of this study were all staff auditors (senior auditors and junior auditors) at 8 Public Accountant Offices in Palembang that were registered with the Ministry of Finance of the Republic of Indonesia with 43 auditors. The sample selection method in this study was determined by the purposive sampling method. The analysis technique used is multiple linear regression analysis. The independent variables in this study are independence, competence, auditor experience, accountability, professional ethics, time budget pressure, task complexity and due professional care. The dependent variable in this study is audit quality. the results of this study indicate that the variables of independence, competence, accountability, and professional ethics have a positive effect on audit quality, then the auditor experience and due professional care variables indicate that there is no effect on audit quality, whereas for time budget pressure and task complexity variables negatively affect quality an audit   Abstrak Penelitian ini dilakukan untuk memperoleh bukti empiris mengenai faktor-faktor yang mempengaruhi auditor dalam menilai kualitas audit pada Kantor Akuntan Publik di Palembang. Responden penelitian ini adalah seluruh staf auditor (auditor senior dan auditor junior) pada 8 Kantor Akuntan Publik di Kota Palembang yang terdaftar di Kementerian Keuangan Republik Indonesia dengan jumlah auditor sebanyak 43 orang. Metode pemilihan sampel pada penelitian ini ditentukan dengan metode purposive sampling. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Variabel-variabel independen pada penelitian ini adalah independensi, kompetensi, pengalaman auditor, akuntabilitas, etika profesi, time budget pressure, kompleksitas tugas dan due professional care. Variabel dependen pada penelitian ini adalah kualitas audit. hasil penelitian ini menunjukkan bahwa variabel independensi, kompetensi, akuntabilitas, dan etika profesi berpengaruh positif terhadap kualitas audit, selanjutnya pada variabel pengalaman auditor dan due professional care menunjukkan bahwa tidak berpengaruh terhadap kualitas audit, sedangkan untuk variabel time budget pressure dan kompleksitas tugas berpengaruh negatif terhadap kualitas audit. Kata kunci:  Independensi, Kompetensi, Pengalaman Auditor, Akuntabilitas, Etika Profesi, Fee Audit, Time Budget Pressure, Kompleksitas Tugas, Due Professional Care, Kualitas Audit.

scholarly journals Analisis Pengaruh PPn, PPnBM, dan PKB dengan Tarif Progresif Terhadap Daya Beli Konsumen Kendaraan Bermotor Roda Empat Di Makassar.

2020 ◽  
Vol 1 (1) ◽  
pp. 86-101
Author(s):  
Nurul Arfiah Hasibullah ◽  
Mursalim Mursalim ◽  
Muhammad Su'un
Keyword(s):  
Motor Vehicle ◽  
Linear Regression Analysis ◽  
Value Added ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Purchasing Power ◽  
The Public ◽  
Analysis Technique ◽  
The Government ◽  
Positive Effect

Pajak adalah kewajiban yang harus dibayar oleh masyarakat pada pemerintah untuk kegiatan pembangunan di segala bidang, Pajak dapat dikatakan keharusan atau kewajiban yang dibayar oleh masyarakat pribadi maupund badan. Penelitian ini bertujuan untuk menganalisa pengaruh pengenaan pajak pertambahan nilai, pajak penjualan atas barang mewah dan Pajak kendaraan bermotor tarif progresif terhadap daya beli konsumen. Populasi penelitian ini adalah konsumen kendaraan bermotor roda empat yang ditemui di kantor Badan Pendapatan Daerah Sulawesi Selatan,Pengumpulan data menggunakan data primer yang diperoleh dari kuesioner dengan menggunakan sample Slovin,Teknik analisis data yakni analisis regresi linier berganda.Hasil peneltian  yaitu pengenaan PPN tidak berpengaruh terhadap daya beli konsumen, PPnBM mempunyai pengaruh positif signifikan, serta PKB tarif progresif berpengaruh positif pada daya beli konsumen kendaraan bermotor roda empat. Taxes are obligations that must be paid by the public to the government for development activities in all fields. Taxes can be said to be imperatives or obligations paid by private and maupund bodies of society. This study aims to analyze the effect of the imposition of value added tax, sales tax on luxury goods and progressive motor vehicle tax on consumer purchasing power. The population of this study is four-wheeled motor vehicle consumers found in the office of the South Sulawesi Regional Revenue Agency. Collecting data using primary data obtained from a questionnaire using the Slovin sample, the data analysis technique is multiple linear regression analysis. consumer purchasing power, PPnBM has a significant positive effect, and PKB progressive tariffs have a positive effect on the purchasing power of consumers of four-wheeled vehicles.  

Pengaruh Profesionalisme dan Etika Profesi Terhadap Pertimbangan Tingkat Materialitas Dalam laporan Keuangan

2021 ◽  
Vol 3 (2) ◽  
pp. 189-204
Author(s):  
Heryani Siti Nudyah
Keyword(s):  
Professional Ethics ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Public Accounting ◽  
Accounting Firms ◽  
Central Java ◽  
Public Accounting Firms

ABSTRACT This study aims to determine how the influence of professionalism and professional ethics on the consideration of the level of materiality in financial statements in public accounting firms, especially in the provinces of Yogyakarta and Central Java. This research is a survey research conducted on auditors who work in public accounting firms with a sampling technique by distributing questionnaires both in person and online. The number of questionnaires processed was 40 questionnaires, with details of 20 questionnaires from google form and 20 questionnaires from questionnaires. Data were analyzed using multiple linear regression analysis. The data used in this study used primary data obtained from the questionnaire method given directly to the auditors of public accounting firms in Yogyakarta and also Central Java, namely Surakarta and Semarang. The results of the study show that Professionalism and Professional Ethics affect the consideration of the level of materiality in the financial statements Keywords: professionalism, professional ethics, materiality level considerations

scholarly journals Pengaruh Kompetensi, Independensi, Emotional Quotient dan Audit Tenure terhadap Kualitas Audit (Studi Empiris pada Auditor di Kantor Akuntan Publik Riau dan Kepulauan Riau)

2019 ◽  
Vol 14 (1) ◽  
pp. 49-60
Author(s):  
Nugraha Tasya Ramadhanty ◽  
Hardi ◽  
Meilda Wiguna
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Audit Quality ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Public Accounting ◽  
Accounting Firms ◽  
Emotional Quotient ◽  
Negative Effect ◽  
Positive Effect

This study aims to test and empirically prove the effect of competence, independence, emotional quotient, and audit tenure on audit quality. The sample of this study was 45 auditors from 15 public accounting firms in Riau and Riau Islands. The method of analysis in this research is multiple linear regression analysis. The results showed that (1) Competence has a positive effect on Audit Quality (2) Independence has a positive effect on Audit Quality (3) Emotional Quotient has a positive effect on audit quality (4) Audit Tenure has a negative effect on Audit Quality.

scholarly journals Love of Money, Machiavellian, Religiusitas dan Kinerja Auditor

2020 ◽  
Vol 30 (12) ◽  
pp. 2999
Author(s):  
Ida Ayu Chintya Utami Dewi ◽  
Gayatri Gayatri
Keyword(s):  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Negative Influence ◽  
Public Accounting ◽  
Accounting Firms ◽  
The Public ◽  
Analysis Technique ◽  
Love Of Money ◽  
Public Accounting Firms ◽  
Saturated Sample

This study aims to determine the effect of love of money, machiavellian, religiosity on auditor performance. The population in this study were auditors working at the Public Accountant Firm in Bali which were listed in the Indonesia Public Accountants Institute Directory in 2019 so that a sample of 109 auditors was obtained using the technique of determining saturated sample data. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that love of money and machiavellian have a negative influence on the performance of auditors in public accounting firms in Bali and religiosity has a positive effect on auditor performance in public accounting firms in Bali. This research can provide information about love of money, machiavellian, religiosity on the performance of auditors of Public Accounting Firms in Bali, because it can affect the auditor's performance in achieving better work results. Keywords: Love Of Money; Machiavellian; Religiosity.

scholarly journals Pengaruh Motivasi, Lingkungan Keluarga dan Pendidikan Terhadap Minat Berwirausaha Mahasiswa Jurusan Akuntansi Reguler

2019 ◽  
pp. 1
Author(s):  
Ni Luh Putri Dea Giantari ◽  
I Wayan Ramantha
Keyword(s):  
Family Environment ◽  
Linear Regression Analysis ◽  
Entrepreneurship Education ◽  
Multiple Linear Regression Analysis ◽  
Accounting Education ◽  
Survey Method ◽  
Career Motivation ◽  
Analysis Technique ◽  
Positive Effect

This research was conducted to determine the effect of motivation consisting of career motivation and economics, family environment, accounting education and entrepreneurship education towards the interest in entrepreneurship in regular accounting majors at the Faculty of Economics and Business, Udayana University. The population in this study were students of regular accounting majors, Faculty of Economics and Business, Udayana University class of 2015. Methods: Determination of samples using saturated sampling techniques. The sample in the study amounted to 142 people. The method of data collection is a survey method with a questionnaire. The data analysis technique is the classic assumption test and multiple linear regression analysis. Based on the results of the analysis it was found that motivation which included career motivation and economics, family environment, accounting education, and entrepreneurship education had a positive effect on the interest in entrepreneurship in regular accounting majors.Keywords: Motivation, Environment, Education, Interest, Entrepreneurship.

scholarly journals ANALISIS PELAKSANAAN PENGEMBANGAN SUMBER DAYA MANUSIA PADA KANTOR DINAS KEPARIWISATAAN KABUPATEN KEPULAUAN SELAYAR

2021 ◽  
Vol 2 (2) ◽  
pp. 107-109
Author(s):  
Arini Handayani ◽  
Husain Hamka ◽  
Syamsuddin Maldun
Keyword(s):  
Regression Analysis ◽  
Human Resources ◽  
Work Environment ◽  
Work Motivation ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Education And Training ◽  
Positive Effect ◽  
And Training

Penelitian ini bertujuan untuk menganalisis pengaruh pendidikan dan latihan terhadap pengembangan SDM pada Dinas Kepariwisataan Kabupaten Kepulauan Selayar dan motivasi kerja terhadap pengembangan SDM pada Dinas Kepariwisataan Kabupaten Kepulauan Selayar. Jenis  penelitian ini adalah kuantitatif deskriptif, populasi dan sampel dalam penelitian berjumlah 50 pegawai. Penentuan sampel menggunakan teori slavin, penelitian ini dianalisis melalui Analisis regresi Linear berganda dengan bantuan software SPSS 23. Hasil penelitian menunjukkan bahwa pendidikan dan latihan berpengaruh positif dan signifikan pengembangan SDM pada Dinas Kepariwisataan Kabupaten Kepulauan Selayar. Lingkungan kerja berpengaruh positif terhadap pengembangan SDM pada Dinas Kepariwisataan Kabupaten Kepulauan Selayar. This study aims to education and training have a positive effect on the development of human resources at the Selayar Islands District Tourism Office and work motivation have a positive effect on the development of HR in the Selayar Islands District Tourism Office. This type of research is descriptive quantitative, and the population and the sample in the study counted for 50 employees. Determination of the sample using the slavin theory and this study was analyzed through multiple linear regression analysis with the help of SPSS 23 software. The results showed that education and training had a positive and significant effect on HR development in the Selayar Islands District Tourism Office and work environment had a positive and significant effect on HR development in the Selayar Islands District Tourism Office.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI PENGUSAHA UMKM TERHADAP LAPORAN KEUANGAN BERBASIS SAK EMKM

2019 ◽  
Vol 17 (1) ◽  
pp. 57-73
Author(s):  
Bella Silvia ◽  
Fika Azmi
Keyword(s):  
Information Technology ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Analysis Tool ◽  
Level Of Education ◽  
Data Analysis Tool ◽  
Quota Sampling ◽  
Positive Effect

This study aims to analyze the factors that influence the perception of MSME entrepreneurs regarding the importance of SAK EMKM-based financial statements. These factors include the level of education, utilization of information technology, length of business, turnover and provision of information and socialization of SAK EMKM. The data used in this study was obtained from a questionnaire. The population in this study was furniture SMEs in Jepara Regency. Determination of the sample used quota sampling so that 75 furniture SMEs were selected in Jepara Regency. The data analysis tool used is multiple linear regression analysis. The results showed that the level of education, utilization of information technology and length of business did not affect the perception of MSME entrepreneurs regarding the importance of SAK EMKM-based financial statements. However, the turnover and the provision of information and socialization of SAK EMKM had a positive effect on the perception of MSME entrepreneurs regarding the importance of EMKM-based SAK financial statements in furniture SMEs in Jepara District.

scholarly journals Pengaruh Control Test Terhadap Ketepatan Tingkat Pengambilan Keputusan Akuntan Publik Dalam Menyatakan Opini di Kantor Akuntan Publik Surakarta dan Jogjakarta

2017 ◽  
Vol 12 (1) ◽  
pp. 62
Author(s):  
Mulyadi .
Keyword(s):  
Internal Control ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
T Test ◽  
Test Results ◽  
Audit Opinion ◽  
Analysis Techniques ◽  
Data Validity ◽  
Positive Effect ◽  
Public Accountant

The purpose of this study was to see how the influence of Structure of Internal Control  which includes authorization of transactions and activities were adequate, the separation of functions and duties, the design and use of documents and records adequate, secure assets and adequate records, as well as the examination independent of the performance of the level the accuracy of decision-making Public Accountant in determining the audit opinion. Analysis techniques used in this research is the analysis of data validity, realiabilitas and hypothesis testing that includes testing multiple linear regression analysis, t-test, f and determination test. T test results is a positive effect and does not significantly. Authorization transaction F-test, is a positive effect and significanlty. Test results showed that the variables R2 Authorization transaction, Separation of Duties and activities were adequate, the use of documents and records adequate, Sentry asset and independent checks on performance are able to explain 12.9% of the variable precision of giving opinions by public accountants, while the rest of 87 , 1% is influenced by other variables.

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