The Effect of Turnover Intention, Locus of Control, Audit Fee, Work Motivation on the Performance Quality of Medan City Public Accountant Firm

The purpose of this study is to determine the effect of turnover intention, locus of control, audit fees, and work motivation on the quality of auditor performance at the Medan City Public Accounting Firm in 2021. The choice of the sector in this study is due to very tight competition conditions like now. In this case, the auditor must always maintain their performance so that audit quality is not compromised. Auditors must perform work by professional standards so that trust in the auditor can be maintained. The data used is sourced from quantitative data in the form of questionnaires. Using the Simple Random Sampling technique, a sample of 50 auditors was drawn from five Medan City KAPs.The results showed that locus of control, audit fees, and work motivation had a positive and significant effect on the quality of auditor performance at KAP Medan City. Meanwhile, the turnover intention has a negative effect and does not significantly affect the quality of auditor performance at KAP Medan City. But all variables are affected simultaneously.

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The Effect of Auditor Ethics, Auditor Experience, Audit Fees, and Auditor's Motivation on Audit Quality (Case study of a Public Accounting Firm in Semarang)

MALIA: Journal of Islamic Banking and Finance ◽

10.21043/malia.v3i2.6879 ◽

2020 ◽

Vol 3 (2) ◽

pp. 139

Author(s):

Ika Mulyani

Keyword(s):

Audit Quality ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Simple Random Sampling ◽

Audit Fees ◽

Multiple Linear Regression Analysis ◽

Statistical Test ◽

Primary Data ◽

Coefficient Of Determination ◽

Analysis Model

The purpose of this paper is to identify the effect of Auditor Ethics, Auditor Experience, Audit Fees, and Auditor’s Motivation on Audit Quality.The population of this research is the Auditor at the Public Accountant Office in Semarang. The sampling technique uses Simple Random Sampling. The data used in this study are primary data taken by distributing questionnaires. The analysis model uses multiple linear regression analysis models, while the analysis technique uses the Statistical Test F, the Coefficient of Determination (, and the Statistical test t.The results of the analysis and discussion showed that the auditor's ethical variables, auditor's experience, audit fees, and auditor's motivation simultaneously had a significant effect on audit quality. Auditor ethics, auditor experience, and Auditor Motivation on the quality of each audit partially significant effect on audit quality. Whereas Audit Fee partially has no significant effect on Audit Quality.

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The effect of changing fiscal year-ends on audit fees and audit quality

Journal of Financial Economic Policy ◽

10.1108/jfep-07-2019-0140 ◽

2019 ◽

Vol 12 (3) ◽

pp. 365-382

Author(s):

Angel Arturo Pacheco Paredes ◽

Clark Wheatley

Keyword(s):

Design Methodology ◽

Audit Quality ◽

Audit Fees ◽

Policy Implications ◽

Fiscal Year ◽

Content Type ◽

Audit Firms ◽

Negative Effect ◽

Practical Implications

Purpose This study aims to extend recent research analyzing the effect of auditor busyness on audit quality. Specifically, this study explores the effect on audit quality of a change of fiscal year-end to or from an audit firm’s busy period. Design/methodology/approach Empirical archival. Findings When firms change their fiscal year-end to a period when the auditor is less busy, client firms are rewarded with lower audit fees and auditors are rewarded with a reduction in required effort. This study finds no difference in the level of audit quality after a change in fiscal year-end. Practical implications There are significant implications for audit firms as they may gain cost advantages by successfully promoting off-season fiscal year-ends, and reduce the negative effect on employees associated with “busy season” stress. Similarly, client firms may find that audit costs are reduced when they adopt a less “busy” fiscal year-end. Social implications These results have policy implications for regulators because regulators often dictate the fiscal year-end for certain industries or traded securities. Such dictates may thus introduce inefficiencies into the market for audit services. Originality/value These results should guide regulators in their decisions to dictate fiscal year-ends and firms in their choice of reporting periods.

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THE IMPACT OF THE AUDITOR’S PERSONAL CHARACTERISTICS THROUGH DYSFUNCTIONAL AUDIT BEHAVIOUR ACCEPTANCE TOWARDS THE AUDIT QUALITY

Jurnal Akuntansi, Audit, dan Aset ◽

10.52062/jurnal_aaa.v3i2.49 ◽

2021 ◽

Vol 3 (2) ◽

pp. 30-47

Author(s):

Elisha Jansen Sambara ◽

Meinarni Asnawi ◽

Sylvia Christina Daat

Keyword(s):

Locus Of Control ◽

Turnover Intention ◽

Audit Quality ◽

Self Esteem ◽

Partial Least Square ◽

Least Square ◽

Professional Commitment ◽

External Locus ◽

The Impact

The research aims to discover the impact of personal auditor’s characteristics, includingemployee’s performance, auditor burnout, professional commitment, turnover intention, selfesteem, locus of control, towards dysfunctional audit behavior acceptance, and its impact on thequality of audit through dysfunctional audit behavior. The technique employed in this research waspurposive sampling with 121 auditors at BPKP Province of Papua representative office and PapuaInspectorate Office as the size of the sample. However, there were only 94 used. StructuralEquation Model (SEM) with Partial Least Square (PLS) WrapPLS 6.0 method was also used astechnical analysis to test the variable’s impact. The research found that employee performance and self-esteem have no impact on the dysfunctionalaudit behavior, however auditor burnout, professional commitment, and external locus of controlhave significant and positive impacts on the dysfunctional audit behavior. Auditor burnout,turnover intention, and external locus of control have no impact on the quality of the audit,however, the employee’s performance, professional commitment, and self-esteem do have asignificant and positive impact on the quality of audit. All auditor’s characteristics have no impacton the quality of audit through dysfunctional audit behavior acceptance, another word, thedysfunctional audit behavior acceptance is not necessarily the intervening variable betweenauditor’s personal characteristic towards the quality of audit.

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PENGARUH LINGKUNGAN KERJA TERHADAP MOTIVASI KERJA MELALUI STRES KERJA KARYAWAN DELTA SUPER STORE KRAKSAAN

IQTISHODUNA ◽

10.18860/iq.v11i2.3711 ◽

2016 ◽

Vol 11 (2) ◽

pp. 130-136

Author(s):

Elfia Nora ◽

Asih JudatusShidqiyah

Keyword(s):

Work Environment ◽

Work Stress ◽

Work Motivation ◽

Sampling Technique ◽

Simple Random Sampling ◽

Physical Work ◽

Negative Effect ◽

Physical Work Environment ◽

The Subject ◽

Environment Condition

This research was conducted in DELTA Super Store Kraksaan at the beginning and the end ofAugust 2010. The subject of this research is part of the sale employee (salesman and salesgirl) of DELTASuper Store Kraksaan that consists of 100 people. Meanwhile the sample was taken as many as 80 people withthe sampling technique using simple random sampling. Data analysis that is used is a path analysis, an appliedform of multiple regression analysis, and the purpose is to know the direct or indirect effect of independentvariable on the dependent variable through intervening variable in a research. The result of this researchindicates that physical work environment (X1) has no significant effect on the employee work stress (Z) inDELTA Super Store Kraksaan with a significance, as well as non physical work environment (X2) also has nosignificant effect on the work stress (Z) with a significance, while physical work environment (X1) has significanteffect on the work motivation (Y), non physical work environment (X2) has significant effect on the workmotivation (Y), and work stress (Z) has significant negative effect on work motivation (Y), suggested thatDELTA Super Store Kraksaan must be more pay attention to what any factors can effect employee workmotivation, such as work environment condition both physical or non physical that can make the employeemore enthusiastic in working.

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PENGARUH KEPUASAN KERJA, MOTIVASI KERJA, KOMITMEN ORGANISASI TERHADAP TURNOVER INTENTION PADA KARYAWAN CV SURYA AGUNG MOTOR BANYUMAS

Media Ekonomi ◽

10.30595/medek.v17i2.2141 ◽

2017 ◽

Vol 17 (2) ◽

pp. 91

Author(s):

Galih Novagiti Ekarahman ◽

Hermin Endratno

Keyword(s):

Job Satisfaction ◽

Organizational Commitment ◽

Turnover Intention ◽

Work Motivation ◽

Sampling Technique ◽

Total Sample ◽

Survey Method ◽

Positive Effects ◽

Simultaneous Test ◽

Negative Effect

This study aimed to determine the effects of the variables of job satisfaction, work motivation and organizational commitment on turnover intention. In this study, the researcher conducted the sampling by distributing questionnaires to the respondents by survey method. The sampling technique was saturated sampling. The total sample was 35 respondents. This analysis used SPSS 16 for windows. The data was analyzed by validity, reliability test, classic assumtion test and multiple linear regression analysis.The research by partial test (t test) showed that job satisfaction, work motivation positive affected on turnover intention. Then the organization commitment had a significant negative effect on turnover intention. The results by simultaneous test (F test) indicated that job satisfaction, working motivation and organizational commitment had positive effects on turnover intention.

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The Influence of Pay Satisfaction, Job Satisfaction, Competence, and Turnover Intention on the Service Quality of Honorary Employees in the Airport Operational Unit Office of Class III North Kalimantan

Jurnal Organisasi dan Manajemen ◽

10.33830/jom.v17i1.977.2021 ◽

2021 ◽

Vol 17 (1) ◽

pp. 99-110

Author(s):

Asnoni Asnoni ◽

Roby Sambung ◽

Milwan Milwan

Keyword(s):

Job Satisfaction ◽

Service Quality ◽

Turnover Intention ◽

Sampling Technique ◽

Pay Satisfaction ◽

Class Iii ◽

Negative Effect ◽

Positive Effect ◽

Operational Unit

The study aims to determine the effect of pay satisfaction, employee job satisfaction, and competence on turnover intention and its impact on the service quality of honorary employees. The research method is quantitative research by the survey through questionnaires. The research sample was honorary employees in the Airport Operational Unit Office of Class III Kol. RA. Bessing Malinau, Tanjung Harapan, and Nunukan who have worked for more than 1 (one) year as many as 85 employees. The sampling technique in this study is a proportionate stratified random sampling technique. This research was conducted in September 2019 to February 2020. Data were analyzed using SEM PLS analysis. The results showed that pay satisfaction and job satisfaction had a significant and positive effect on service quality. Pay satisfaction, job satisfaction, and competence had a significant and negative effect on turnover intention. The turnover intention had a significant and negative effect on service quality. Pay satisfaction had a significant and indirect positive effect on service quality through turnover intention. Job satisfaction and competence did not have a significant indirect effect on service quality through turnover intention. Evaluation of employee satisfaction and competence in the organization is important to be carried out regularly. The most important thing is that this research will contribute to the body of knowledge, especially in human resource management science.

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The Study of Causality of Teacher’s Turnover Intention at Private Junior High School

Turkish Journal of Computer and Mathematics Education (TURCOMAT) ◽

10.17762/turcomat.v12i6.2682 ◽

2021 ◽

Vol 12 (6) ◽

pp. 1431-1444

Author(s):

Eddy Setyanto, Hardianto

Keyword(s):

High School ◽

Job Satisfaction ◽

Junior High School ◽

Turnover Intention ◽

Junior High ◽

Sampling Technique ◽

Simple Random Sampling ◽

Survey Method ◽

Negative Effect ◽

Reward Motivation

Purpose: Identify the direct effect of reward, motivation and job satisfaction on the turnover intention the teacher. Design/methodology: This study used a quantitative approach with a survey method. The data was taken by using questionnaire and analyzed by using path analysis. The research sample was 149 private junior high school teachers in Rokan Hulu District. The sample were taken by using simple random sampling technique. Findings: The results of the study showed that the reward has a direct negative effect on turnover intention. Motivation has a direct negative effect on turnover intention, job satisfaction has a direct negative effect on turnover intention. Research limitations/ implications: The research sample was taken from schools in Rokan Hulu Regency, therefore it is necessary to be careful to generalize the results of this study in a wider scope such as for the province or a country.Practical implicaations: Based on the results of the study, it was known that to reduce teacher turnover intention private junior high school can be done by increasing their reward, motivation and job satisfaction.

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ECONOMETRIC APPRAISAL OF AUDITORS’ INDEPENDENT CHARACTERISTICS AND AUDIT QUALITY OF DEPOSIT MONEY BANKS IN NIGERIA

International Journal of Advanced Academic Research ◽

10.46654/ij.24889849.s6109 ◽

2015 ◽

pp. 66-81

Author(s):

Sabo Ahmed ◽

Alfred Kwanti

Keyword(s):

Audit Quality ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Audit Fees ◽

Financial Reports ◽

Audit Firm ◽

Audit Firms ◽

Audit Reports

The study examines the characteristics of auditor’s independence on audit quality of Deposit Money Banks (DMBs) listed on the Nigerian Stock Exchange (NSE) from 2010 to 2019. A sample size of seven Deposit Money Banks was selected using the purposive sampling technique. The study used secondary data, sourced from the audited annual financial reports of the sampled banks. The analysis of the data was done using descriptive statistics, correlation matrix, and panel regression technique. The findings reveal that audit independence and audit firm rotation are positively related to audit quality, whereas audit firm tenure relates negatively to audit quality. The relationship between audit fees and audit quality is positively insignificant. The study recommends that audit firms are to be rotated after three years of service so as to avoid over-familiarity that may jeopardize the quality of audit reports. Also, the regulatory bodies should commence the enforcement of the three years audit tenure requirement proposed by stakeholders to forestall lengthy auditor/client relationship.

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The Influence of Auditor Ethics and Reward to the Relationship of Competence, Independence, Accountability and Work Experience with the Quality of Audit of the Inspectorate Officials in Regional Financial Supervision

Journal of Accounting Research, Organization and Economics ◽

10.24815/jaroe.v3i3.17157 ◽

2020 ◽

Vol 3 (3) ◽

pp. 254-272

Author(s):

Darwanis Darwanis ◽

Bella Azzahra Suhendra Putri

Keyword(s):

Work Experience ◽

Design Methodology ◽

Audit Quality ◽

Sampling Technique ◽

Simple Random Sampling ◽

Financial Supervision ◽

Moderating Variables ◽

Relationship Of ◽

The Relationship

Objective – This study aims to examine the effect of competence, independence, accountability, and work experience on the audit quality of the Inspectorate Apparatus in regional financial supervision with auditor ethics and reward as moderating variables. Design/methodology – This study used a sample of all inspectorate auditors in Aceh, Indonesia. The sampling technique used was simple random sampling, which resulted in a sample of 80 auditors from a population of 407 auditors. Hypotheses were tested using Moderated Regression Analysis (MRA). Results – The findings prove that competence, independence, accountability, and work experience affect audit quality. Auditor ethics can moderate competence, independence, and accountability for audit quality, but auditor ethics cannot moderate work experience on audit quality. Meanwhile, the reward can moderate competence, independence, accountability, and work experience on audit quality.

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PENGARUH MOTIVASI KERJA TERHADAP KUALITAS PELAYANAN DIKANTOR KECAMATAN MAPPAKASUNGGU KABUPATEN TAKALAR

JPPM: Journal of Public Policy and Management ◽

10.26618/jppm.v2i2.4566 ◽

2020 ◽

Vol 2 (2) ◽

pp. 75-84

Author(s):

Roy Roy ◽

Lukman Hakim ◽

Nurbiah Tahir

Keyword(s):

Service Quality ◽

Quantitative Methods ◽

Work Motivation ◽

Sampling Technique ◽

Simple Random Sampling ◽

District Office ◽

Descriptive Research ◽

Independent Variable ◽

R Value

This study purposed to find out and analyze the effect of work motivation on service quality in Mappakasunggu District office of Takalar Regency. This study used descriptive research by using quantitative methods and approaches that described work motivation towards service quality in the District Office of Mappakasunggu, Takalar Regency, as many as 77 people. Sampling technique used simple random sampling. The statistical analysis of the coffisien model table, explaining the magnitude of the correlation or relationship (R) value of 0.590. The influence of the independent variable or work motivation (X) on the dependent variable of service quality (Y) shown by the standard coffisien of 0.5 or 59% based on these results it could be said that the influence of the independent variable or work motivation (X) on the variable the dependent quality of service (Y) in the Mappakasunggu District Office of Takalar Regency was 0.5, or 59%.

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