PENGARUH SKEPTISISME PROFESIONAL AUDITOR, KOMPETENSI, INDEPENDENSI DAN KOMPLEKSITAS AUDIT TERHADAP KUALITAS  AUDIT

This study was conducted with the aim to examine the influence of The Auditor’s Professional Skepticism, Competence, Independence and Complexity of The Audit on Audit Quality. The sample used in this study is 70 auditor by using purposive sampling method. The analysis technique that used in this study is multiple linear regression with significance level of 5%. The results of this study indicate that the value of Adjusted R Square is 0.547 or 54,7% which means that the ability ofindependent variables namely the Auditor’s Professional Skepticism, Competence, Independence and Complexity Audit in explaining the dependent variable that is Audit Quality is 54,7% and the rest 45,3%is explained by other variables outside of that variables used in this study. The results of this study also show that (1) The Auditor’s Professional Skepticism has significant effect on Audit Qualitybecause it has a significance value lower than the level of significance of 5% that is equal to 0,002 or 0,2% (2) Competence has significant effect on Audit Quality because it has a significance value lower than the level of significance of 5% that is equal to 0,024 or 2,4% (3) Independence has no significant effect on Audit Quality because it has a significance value greater than the level of significance of 5% that is equal to 0,610 or 61% (4) Complexity of The Audit has no significant effect on Audit Quality because it has a significance value greater than the level of significance of 5% that is equal to 0,341 or 34,1%.

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Pengaruh Time Budged Pressure Dan Skeptisisme Profesional Auditor Terhadap Kualitas Audit

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v1i4.187 ◽

2019 ◽

Vol 1 (4) ◽

pp. 1933-1948

Author(s):

Miranty Eka Oktavia ◽

Herlina Helmy

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Sampling Method ◽

Audit Quality ◽

Primary Data ◽

Significant Negative Effect ◽

Analysis Technique ◽

West Sumatra ◽

Negative Effect

The research aims to know the: Influence of time budged pressure and skepticism of auditors to audit quality. The population in this research were Inspectorate of West Sumatra Provinc. The sample is determined by total sampling method, that all apparaturs of Inspektorate of West Sumatera Province. The data used in this research is primary data. This research used quetionnaires instrument as much as 32 respondents. Data analysis technique used is multiple linear regression. The result showed that: (1) Time budged pressure has significant negative effect on audit quality, where the tcount -2,268 < ttable 2,048407 at sig 0,031 < α 0,05, (2) skepticism didn’t significant effect on audit quality, the tcount 0,442 < ttable 2,048407 in sig 0,662 > α 0,05.

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Dampak Pengalaman, Skeptisisme Profesional, dan Kompetensi pada Kemampuan Auditor dalam Mendeteksi Kecurangan

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i02.p07 ◽

2021 ◽

Vol 31 (2) ◽

pp. 349

Author(s):

Ni Kadek Lia Natalia ◽

Made Yenni Latrini

Keyword(s):

Linear Regression ◽

Data Collection ◽

Multiple Linear Regression ◽

Sampling Method ◽

Financial Statements ◽

Professional Skepticism ◽

Analysis Technique ◽

Illegal Acts ◽

Positive Effect ◽

Public Accountant

The auditor's ability to detect fraud is the auditor's ability to determine illegal acts that result in material misstatement in the financial statements which were done intentionally. In order for the auditor's ability to perform detection to increase, an experienced auditor, professional skepticism and competence is needed. The purpose of this study is to empirically prove the effect of experience, professional skepticism, and competence on the ability of auditors to detect fraud. This research was conducted at a Public Accountant Firm in Bali Province with a purposive sampling method of determining the sample. The number of samples analyzed in this study were 61 auditors. Data collection was carried out through interviews and questionnaires. The analysis technique used is multiple linear regression. Based on the analysis, it was found that experience, professional skepticism, and competence have a positive effect on the ability of auditors to detect fraud. Keywords: Experience; Professional Skepticism; Competence; Fraud Detection.

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Dampak Profesionalisme, Integritas, Kompetensi, dan Independensi pada Kualitas Audit di Kantor Akuntan Publik Provinsi Bali

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i02.p16 ◽

2021 ◽

Vol 31 (2) ◽

pp. 463

Author(s):

Ni Luh Rosa Aprilianti ◽

I Dewa Nyoman Badera

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Sampling Method ◽

Audit Quality ◽

The Public ◽

Analysis Technique ◽

Public Accountants ◽

Positive Effect ◽

Public Accountant

The quality of audits produced by public accountants is indeed under the spotlight of the public after several scandals involving public accountants, both from outside and from within the country. This study aims to determine the effect of professionalism, integrity, competence, and independence on audit quality at the Bali Province Public Accountant Office. This research was conducted in KAP Bali Province which is registered with IAPI totaling 16 KAP. The sample used was 118 auditors, with a saturated sampling method. Collecting data by distributing questionnaires with respondents who returned numbered 73 people. The analysis technique used is multiple linear regression. Based on the results of the analysis, it was found that professionalism, integrity, and independence had a positive effect on audit quality in KAP Bali Province. Meanwhile competence has no effect on audit quality in KAP Bali Province. Keywords: Professionalism; Integrity; Competence; Independence; Audit Quality.

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Pengaruh Service Excellent dan Nilai Nasabah terhadap Kepuasan Nasabah Kredit PT. Bank Mandiri Cabang Kesiman di Denpasar

Widya Amrita ◽

10.32795/widyaamrita.v1i1.1186 ◽

2021 ◽

Vol 1 (1) ◽

pp. 362-380

Author(s):

I Kadek Sepiawan ◽

Gusti Ayu Wimba

Keyword(s):

Linear Regression ◽

Customer Satisfaction ◽

Multiple Linear Regression ◽

Customer Value ◽

Sampling Method ◽

T Test ◽

Product Performance ◽

Purposive Sampling ◽

Service Excellence ◽

Analysis Technique

Customer satisfaction is a feeling of satisfaction or disappointment for someone resulting from a comparison of product performance or results with expectations. The formulation of the problem in this study is, how is the effect of service excellence and customer value on customer satisfaction at PT. Bank Mandiri branch of Kesiman in Denpasar. The purpose of this study was to determine the effect of Service Excellent and Customer Value on Credit Customer Satisfaction at PT. Bank Mandiri Kesiman Branch in Denpasar. This research was conducted at PT. Bank Mandiri Kesiman Branch in Denpasar. The number of samples taken was 93 customers, with the NonProbability sampling method, especially purposive sampling. The analysis technique used is multiple linear regression, t-test (partial), and F test (simultaneous). Based on the analysis, it is found that Service Excellent and Customer Value simultaneously influence customer satisfaction, and partially service excellence and customer value have a positive and significant effect on customer satisfaction.

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Pengaruh Kecukupan Modal, Penyaluran Kredit dan Efisiensi Operasional pada Risiko Kredit

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v28.i03.p26 ◽

2019 ◽

Vol 28 (3) ◽

pp. 2050

Author(s):

Ida Ayu Mas Indira Pramesti ◽

I Gde Ary Wirajaya

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Credit Risk ◽

Multiple Linear Regression ◽

Sampling Method ◽

Operational Efficiency ◽

Positive Influence ◽

Capital Adequacy ◽

Purposive Sampling ◽

Analysis Technique

Banks that have high levels of bad credit, risk bankruptcy. Knowing the factors that influence credit risk will deal with the risk of non-performing loans earlier. The factors studied to determine the effect on credit risk are capital adequacy, credit distribution, and operational efficiency. By using a purposive sampling method to determine the sample, a sample of 120 companies with a period of 3 years of observation, namely 2015 to 2017, obtained 1440 observation samples. Multiple linear regression is a data analysis technique used. The results obtained after conducting the analysis are capital adequacy, credit distribution, and operational efficiency have a positive influence on credit risk. Keywords : Capital Adequacy, credit distribution, operational efficiency, credit risk.

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PENGARUH KUALITAS PRODUK DAN CITRA MEREK TERHADAP KEPUASAN PELANGGAN HELM MEREK KYT DI KECAMATAN BINTARA KOTA BEKASI

Jurnal Manajemen Bisnis Krisnadwipayana ◽

10.35137/jmbk.v7i3.351 ◽

2019 ◽

Vol 7 (3) ◽

Author(s):

Berlian Rahmatulah ◽

Ismail Razak

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Product Quality ◽

Sampling Method ◽

Brand Image ◽

Primary Data ◽

Simple Linear Regression ◽

Purposive Sampling ◽

Analysis Technique

<em>The aim of this study was to analize the influence of product quality and brand image on the satisfaction of customers. Primary data was obtained from customers of helm KYT in Kecamatan Bintara Bekasi City. In this study is used purposive sampling method. Data analysis technique used in this research is simple linear regression and multiple linear regression. The results of this study indicated that product quality and brand image positively and significant influenced the satisfaction of customers</em>

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Determinant Compliance With People's Tax Obligations

JURNAL AKUNTANSI DAN PAJAK ◽

10.29040/jap.v21i1.985 ◽

2020 ◽

Vol 21 (01) ◽

Author(s):

Yulianti Yulianti ◽

Lisa Sari Widowati ◽

Aprih Santoso

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Sampling Method ◽

Purposive Sampling ◽

Tax Amnesty ◽

Analysis Technique ◽

Positive Effect

Study aims to determine the effect of tax knowledge, awareness, and knowledge of tax amnesty on individual taxpayer compliance. Research at KPP Pratama East Semarang and KPP Pratama Semarang Candisari. Study uses the Slovin formula to determine the number of samples by purposive sampling method. The analysis technique used is multiple linear regression. The results showed that knowledge of taxation, awareness, and knowledge of tax amnesty had a positive effect on individual taxpayer compliance. Knowledge of taxation, awareness, and knowledge of tax amnesty affect individual taxpayer compliance by 55.7%, while the remaining 44.3% is influenced by other variables.

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Kejelasan Sasaran Anggaran, Sistem Pelaporan dan Kompetensi Perangkat Desa pada Akuntabilitas Pengelolaan Dana Desa

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i02.p17 ◽

2021 ◽

Vol 31 (2) ◽

pp. 476

Author(s):

Putu Ika Sawitri ◽

Gayatri Gayatri

Keyword(s):

Linear Regression ◽

Data Collection ◽

Multiple Linear Regression ◽

Sampling Method ◽

Reporting System ◽

Fund Management ◽

Research Results ◽

Purposive Sampling ◽

Analysis Technique ◽

Reporting Systems

The purpose of this study was to determine the effect of clarity on budget targets, reporting systems and the competence in accountability of village fund management. This research was conducted on 27 villages in Denpasar City. Respondents in this study was 135 people with a purposive sampling method. Data collection was carried out using a questionnaire. The analysis technique used is multiple linear regression. Based on the research results, it shows that the clarity of budget targets, the reporting system and the competence of village officials have a positive and significant effect on the accountability of village fund management. Keywords: Budget; Reporting; Competence; Accountability.

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FAKTOR YANG BERPENGARUH TERHADAP MARGIN MURABAHAH PADA BANK SYARIAH MANDIRI PERIODE 2013-2015

JURNAL ILMIAH EKONOMI ISLAM ◽

10.29040/jiei.v3i01.102 ◽

2017 ◽

Vol 3 (01) ◽

pp. 87

Author(s):

Anik Anik

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Sampling Method ◽

Financial Statements ◽

Third Party ◽

Study Variable ◽

Significance Level ◽

Analysis Technique ◽

Independent Variable

The purpose of this study was to determine the factors that effect the revenue margin murabaha in Bank Syariah Mandiri as well as to identify factors that significantly influence the revenue margin murabaha. Data analysis technique used is using multiple linear regression. The population used in this study the financial statements of Bank Syariah Mandiri. Sampling with saturated sampling method. This study using the Statistical Product and Service Solution (SPSS) version 16. The results using the F test showed that simultaneous independent variable profitability, third party funds, the overhead, the BI rate and the inflation effect on revenue margin murabaha. Partial results obtained using the t test profitability, third party funds, overhead, BI rate effect on revenue margin murabaha. This is evidenced by a smaller significance level of 0.05 is the profitability of 0.006, third party funds 0.049, 0.049 overhead costs, BI rate 0.003. While inflation variable does not effect the revenue margin murabaha with significance of 0.642 is greater than0.05. Adjust R square the value for 0.424 indicate that revenue murabaha margin can be explained by any study variable, while the rest is explained by other factors that are not included in the study.

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