scholarly journals THE EFFECT OF INDEPENDENCE, OBJECTIVITY, KNOWLEDGE, WORK EXPERINECE, INTEGRITY , ON AUDIT QUALITY (Study On West Java Provincial Inspectorate In 2018)

2019 ◽  
Vol 9 (2) ◽  
pp. 141-160
Author(s):  
Yohana Ariska Sihombing ◽  
Dedik Nur Triyanto
Keyword(s):  
Work Experience ◽  
Audit Quality ◽  
Sampling Methods ◽  
Knowledge Work ◽  
Test Results ◽  
West Java ◽  
Independent Variable ◽  
Spss Software ◽  
Positive Effect

Audit quality is audit conducted in accordance with the standard so that it is able to recognized and report in case of violations committed clients. The purpose of this study is to analyse the things that relate to the quality of the audit. This research intends to influence independent variable information simultaneously and is partial. In this research, which became the independent variables namely independence, objectivity, knowledge, work experience, and integrity while the dependent varaibel i.e. the quality of audits.The population in this research is the auditor of internal Inspectorate West Java province year 2018 by the number of respondents as many as 31 people and sampling techniques in the study of saturated samples is random sampling. Methods of analysis in this research is descriptive statistics analysis and multiple regression analysis using SPSS software 23.Based on the test results, the value of R square on this research is of 54.8%, it means that independent varibel influenced dependent variabel 54,8%. While the rest amounted to 45.2% influenced by other factors. Simultaneously varaibel the independence, objectivity, knowledge, work experience, and the integrity of the influential significantly to the quality of the audit. Partially variable positive effect significantly to certify the quality of audits. Partially variable objectivity, knowledge, work experience, and do not affect the integrity of the quality audit. Key Words : Independence, Objectivity, Knowledge, Work Experience, Integrity, Audit Quality 

scholarly journals ANALISIS PENGARUH PROMOSI YANG TERINTEGRASI DAN KEUNGGULAN POSITIONING TERHADAP KEPUTUSAN PEMBELIAN SABUN MANDI LUX DI KOTA AMBON

Jurnal Soso-Q ◽  
2020 ◽  
Vol 8 (1) ◽  
Author(s):  
Anggrainy Chaniago ◽  
Merry M. Pelupessy ◽  
Sarifuddin Sarifuddin ◽  
Yulianty S. Ginting
Keyword(s):  
Coefficient Of Determination ◽  
Test Results ◽  
Significant Positive Effect ◽  
Analysis Method ◽  
Purchasing Decisions ◽  
Independent Variables ◽  
Independent Variable ◽  
The City ◽  
Positive Effect

The bath soap market is constantly changing and competition is getting tougher with the emergence of bath soaps that have a clearer positioning, such as beauty soap, whitening soap, family soap to health soap. Increasing lifestyles of people in Indonesia and changing habits where bathing is no longer just using soap, but by adding fragrance and comfort when wearing it. The higher purchasing power of consumers for a product encourages companies to further improve the quality of their products. The purpose of this study is to analyze the effect of Integrated Promotion and Positioning Excellence on Purchasing Decisions in Lux Bath Soap. The population in this study are consumers in the city of Ambon who use Lux bath soap. The sample in this studywere 100 people who bought lux bath soap taken by purposive sampling. The data collection is done by using a questionnaire. The data analysis method used is SPSS version 16.The results of multiple regression analysis namely Y = 0.501 X1 + 0.218 X2 The most influential independent variable on the dependent variable is the integrated Promotion variable (0.501), followed by the Positioning Excellence variable (0.218). T test results show that all independent variables, namely (integrated promotion and positioning superiority) have a significant positive effect on the dependent variable (purchasing decisions) where all independent variables obtain a t value greater than t table with a sig level of less than 0.05. And the coefficient of determination (R Square) obtained by 0.309 this means that 30.9% of purchasing decisions can be explained by integrated promotion variables and positioning excellence, while the remaining 69.1% is influenced by other variables not examined in this study. Keywords: Integrated Promotion, Positioning Excellence, Purchasing Decisions

scholarly journals Pengaruh Motivasi, Pengalaman Kerja, Dan Lingkungan Kerja Terhadap Prestasi Kerja Guru SMK Muhammadiyah 1 Ngoro Jombang

2017 ◽  
Vol 2 (2) ◽  
pp. 81
Author(s):  
Amirul Fahmi ◽  
Misti Hariasih
Keyword(s):  
Work Environment ◽  
Work Experience ◽  
Work Performance ◽  
Test Results ◽  
Soft Skill ◽  
The World ◽  
Negative Effect ◽  
Type Data ◽  
Positive Effect

The development of the world of education is now so rapidly advanced that teachers are required to create learners who can survive in the environment and the world of work, this is offset by Soft Skill and Hard Skill that can be implemented in the real world of work. One of the problems that exist in the world of education is the low achievement of teachers this can affect student achievement. Therefore, improving the quality of education, teachers are required to improve the ability to teach and in providing materials supported by props so that teachers will get feedback from the results of teaching. The purpose of this study is to know and analyze the influence of motivation, work experience and work environment partially and simultaneously to the work performance of teachers Smk Muhammadiyah 1 Ngoro JombangApproach in this research is quantitative approach of causality, type of data used is quantitative data type. Data collection techniques used in this study using questionnaires. Population and sample in this research is 28 staff of teacher at SMK Muhammadiyah 1 Ngoro. Data analysis techniques using Multiple Linear Regrations.The Partialy results showed that  the motivation has a negative effect on work performance. work experience has a positive effect on work performance. The work environment has a negative effect on work performance. And simultanly test results show that the motivation, work experience, work environment does not influence jointly to work performance .

scholarly journals KOMPETENSI DAN PERSPEKTIF FEMININ DALAM AUDIT

2020 ◽  
Vol 11 (1) ◽  
Author(s):  
Yosevin - Karnawati
Keyword(s):  
Work Experience ◽  
Audit Quality ◽  
Knowledge Work ◽  
Financial Statements ◽  
Technical Training ◽  
Accounting System ◽  
Quality Of Work ◽  
Gender Factor ◽  
Data Collections

Audit quality is all posibilities (auditor) where the auditor when auditing the financial statements can find what is happening in the client’s accounting system and report it in audited financial statements. The audit must be carried out by one or more people who have sufficient expertise and technical training. The gender factor is an individual characteristic that is brought for within a person that is brought along and self perception is related to the way in which information is collected and prepared, thus affecting the quality of the resulting audit. This study tries to analyze competence and associate gender with audit quality.The subject in this study were auditors who worked at Kantor Akuntan Publik (KAP) in West Jakarta. Data collections uses purposive sampling with the criteria of auditors who have worked at least one years in KAP. The design of this study is causality or causation, using multiple linier regression analysis tools.The result showed that audit knowledge has a positive affect on audit quality but feminine personality negatively affects audit quality. While work experience and masculine personality has no effect to audit quality. This research to produces audit quality that is produced from audit knowledge while audit knowledge will increase accountability so that it will improve the quality of work results. On the other hand aggressive, emotional and illogical attitudes possessed by feminine personalities would otherwise lose audit quality. Keywords: audit knowledge, work experience, gender, feminine, masculine, audit quality

scholarly journals Pengaruh Skeptisme Profesional, Kompetensi, dan Independensi Pada Kualitas Audit

2019 ◽  
Vol 28 (2) ◽  
pp. 1088
Author(s):  
Putu Dendy Pratama Yoga ◽  
Ni Luh Sari Widhiyani
Keyword(s):  
Audit Quality ◽  
Sampling Methods ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Survey Method ◽  
Professional Skepticism ◽  
Analysis Technique ◽  
Positive Effect

This study aims to examine and provide empirical evidence on how the influence of professional skepticism, competence, and independence on audit quality at the BPK Office at least a year experienced in Bali. This study took a sample of all auditors at the BPK Bali Office based on non probability sampling methods with purposive sampling technique and a sample of 40 auditors. Data collection is done by survey method with questionnaire techniques. The analysis technique in this study used multiple linear regression analysis. The results of the analysis show that professional skepticism, competence and independence have a positive effect on audit quality. This shows that the higher the professional skepticism, competence, and independence possessed by the auditor, the better the quality of the audit produced. Keywords: Professional skepticism, competence, independence and audit quality.

scholarly journals Pengalaman Kerja, Independensi, Integritas, Kompetensi dan Kualitas Audit di Kantor Inspektorat Provinsi Bali

2021 ◽  
Vol 31 (12) ◽  
pp. 2964
Author(s):  
Nyoman Diantha Anggriawan ◽  
I Made Sukartha
Keyword(s):  
Linear Regression ◽  
Data Collection ◽  
Agency Theory ◽  
Work Experience ◽  
Sampling Method ◽  
Audit Quality ◽  
Survey Method ◽  
Analysis Technique ◽  
Positive Effect

This study aims to determine the effect of work experience, independence, integrity, and competence on audit quality at the Bali Provincial Inspectorate Office. The theory used in this research is agency theory. This research was conducted at the Bali Provincial Inspectorate Office. The number of samples taken as many as 32 auditors, with the saturated sampling method. Data was collected through a survey method with data collection techniques using a questionnaire. The analysis technique used is multiple linear regression. Based on the results of the analysis, it was found that work experience, independence, integrity, and competence have a positive effect on audit quality at the Bali Provincial Inspectorate Office. The more work experience an auditor has, the higher the attitude of independence, integrity, and competence possessed, the better the quality of the audit produced. Keywords : Work Experience; Independence; Integrity; Competence; Audit Quality.

PROFESSIONAL ATTRIBUTES OF INTERNAL AUDITORS IN RIAU

2018 ◽  
Vol 3 (2) ◽  
pp. 161
Author(s):  
Satria Tri Nanda
Keyword(s):  
Regression Analysis ◽  
Audit Quality ◽  
Hypotheses Testing ◽  
Internal Auditors ◽  
Factors Influencing ◽  
Professional Attributes ◽  
Professional Care ◽  
Positive Effect

<p><em>This research aims to identify the factors influencing the audit quality of auditors at Inspektorat Provinsi Riau. The population in this research were auditor, examiner, assistant examiner, and P2UPD (Pengawas Penyelenggara Urusan Pemerintah di Daerah) in charge at the Inspectorate in Riau Province and all Inspectorates in Districts and Cities in Riau Province. A total of 290 set of questionnaire were sent and a number of 184 of questionnaires were processed. Using regression analysis conducted by SPSS, the hypotheses testing analysis results show that experience, responsiveness, professional care, executive involvement</em><em>t, planning</em><em> and auditability have significant and positive effect on audit quality. These results indicate that the higher the levels of experience, responsiveness, professional care, executive involvement and auditability of Inspectorate officials, the better the quality of audit performed by the Inspectorate Officials of Riau Province.</em></p>

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN PEKERJA PADA KERAJINAN TENUN LELUNAKAN DI KECAMATAN MARGA KABUPATEN TABANAN

GANEC SWARA ◽  
2019 ◽  
Vol 13 (1) ◽  
pp. 50
Author(s):  
NI MADE TAMAN AYUK
Keyword(s):  
Work Experience ◽  
Working Hours ◽  
Education Level ◽  
Test Results ◽  
Positive Real ◽  
Level Of Education ◽  
Positive Effect

The purpose of this study was to find out: 1) the influence of working hours, education level and work experience partially on the income of workers of soft weaving craftsmen in Marga Subdistrict, Tabanan Regency, 2) the effect of working hours, education level and simultaneous work experience on income workers of soft weaving crafts in Marga Subdistrict, Tabanan Regency.     The test results show that: 1) working hours have a significantly positive positive effect on the income of workers of soft weaving craftsmen, with t count greater than t table (3.875> 1.696) and the significance is smaller than 0.05 (0.001 <0.05), 2) the level of education has no significant effect on the income of workers of soft weaving craftsmen, with t count smaller than t table (0.645 <1.696) and its significance is greater than 0.05 (0.524> 0.05) and 3) influential work experience partially positive real to the income of workers of soft weaving craftsmen in Marga Subdistrict, Tabanan Regency, with t count greater than t table (2,297> 1,696) and the significance is smaller than 0.05 (0.029 <0.05).     Simultaneously working hours, level of education and work experience significantly influence income. This can be seen from the F value of 18.195 greater than the F table value of 2.91

scholarly journals Pengaruh Disiplin Kerja, Komunikasi terhadap Kinerja Pegawai dengan Kepuasan Kerja Sebagai Variabel Intervenning

2018 ◽  
Vol 2 (1) ◽  
pp. 79-87
Author(s):  
Maskarto Lucky Nara Rosmadi
Keyword(s):  
Higher Education ◽  
Job Satisfaction ◽  
High Education ◽  
Data Collection ◽  
Qualitative Analysis ◽  
Education Department ◽  
West Java ◽  
Independent Variable ◽  
Spss Software ◽  
And Performance

This research is to know and analyze about Work Discipline, and communication to job satisfaction and its implication to performance of field of Higher Education and High Education Office of West Java Province. The method used in this research is qualitative analysis. Methods of data collection is done by interview and questionnaire, while data processing used SPSS software version 23.00. Based on the results of research, it is found that work discipline, communication, job satisfaction and performance of employees at good level. In general, the independent variable working on job satisfaction is 0.479 or 47.90%, and communication variables to job satisfaction of 0.293 or 29.30%, and variable earnings on performance is equal to 0.783 or 78.30%. From the results of research conducted, then all the broad variables will have a significant effect on the performance of employees of Higher Education and Higher Education Department of West Java Province.

scholarly journals Kompensasi, Independensi, Profesionalisme dan Etika Profesi Internal Auditor terhadap Kualitas Audit di Inspektorat Jenderal Kementerian Ketenagakerjaan

1970 ◽  
Vol 3 (02) ◽  
pp. 199-210
Author(s):  
Aulia Saputra ◽  
Dwi Setiawan Susanto
Keyword(s):  
Regression Analysis ◽  
Professional Ethics ◽  
Audit Quality ◽  
Jel Classification ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Test Results ◽  
Internal Auditor ◽  
Internal Auditors

A B S T R A C T The purpose of this study was to determine and analyze the influence of competence, independence, professionalism and professional ethics of internal auditors to audit the quality of the Inspectorate General of Ministry of Manpower. The data used in this study are primary data obtained through questionnaires distributed to 60 auditors at the Inspectorate I until IV . Tests carried out by the analysis of data using SPSS regression. Based on the test results coefficient of determination, it is known that the competence, independence, professionalism and ethics of auditors affect audit quality by 84,6 %, while the remaining 15,4% is influenced by other factors. Meanwhile, regression analysis and hypothesis testing showed that the competence, independence, professionalism and ethics of the profession have a significant effect on audit quality either partially or simultaneously. A B S T R A K Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis bagaimana pengaruh kompetensi, independensi, profesionalisme dan etika profesi internal auditor terhadap kualitas audit pada Inspektorat Jenderal Kementerian Ketenagakerjaan RI. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh melalui kuisioner yang disebarkan kepada 60 auditor pada Inspektorat I s.d. IV. Pengujian data dilakukan dengan analsis regresi menggunakan aplikasi SPSS. Berdasarkan hasil uji koefesien determinasi, diketahui bahwa kompetensi, independensi, profesionalisme dan etika auditor mempengaruhi kualitas audit sebesar 84,6%, sedangkan sisanya sebesar 15,4% dipengaruhi oleh faktor lain. Sementara itu, Hasil analisis regresi dan uji hipotesis menunjukkan bahwa kompetensi, independensi, profesionalisme dan etika profesi memiliki pengaruh yang signifikan terhadap kualitas audit baik secara parsial maupun secara simultan. JEL Classification: H83

scholarly journals Region’s Financial Accounting Information System and the Quality of Local Government Financial Reports

2016 ◽  
Vol 8 (4) ◽  
pp. 64-68
Author(s):  
Abdul Rahman ◽  
Zulkifli Fachri
Keyword(s):  
Information System ◽  
Local Government ◽  
Accounting Information ◽  
Study Data ◽  
Financial Accounting ◽  
Financial Reports ◽  
Accounting Information System ◽  
Independent Variable ◽  
Positive Effect

This study aimed to analyze the use of region’s financial accounting information system to the quality of local government financial reports. The quality of the financial statements includes the relevance, reliable, comparable, and understandable. The dependent variable in this study is the quality of local government financial reports, while the independent variable in this study is the region’s financial accounting information system. This research method is qualitative research with this type of approach theoretical studies that the methods used to collect data or resources related to the topics in a study. Data obtained from journals, thesis, books, and various other literatures related to the study. The results showed that the use of local financial information systems positive effect on the quality of local government financial reports.

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