The Effect of Education, Experience, and Audit Fee on Audit Quality

2021 ◽  
Vol 12 (1) ◽  
pp. 75-75
Author(s):  
Kartini Kartini ◽  
Grace T. Pontoh ◽  
Audrey Michelle Wenny Yolanda
Keyword(s):  
Audit Quality ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Accounting Firms ◽  
Education Experience ◽  
Audit Fee ◽  
Adequate Education ◽  
Keywords Education

Audit quality is a representation of the auditor's performance as an audit service provider and also the auditee as an audit service user. As a liaison between the interests of users of financial statements and the interests of the company, auditors are required to improve the quality of their services which in turn will have an impact on quality audit results. Auditors with adequate education and experience and appropriate audit fee in performing audit services will have an effect on the quality of the resulting audit. This study aims to examine and prove the effect of education, experience and audit fee on audit quality. The data used are primary data in the form of questionnaires distributed to auditors, both senior auditors and junior auditors at Public Accounting Firms located in Sulawesi. The questionnaires distributed to respondents were 46 auditors and 42 questionnaires were returned and able to processed. This study used a quantitative approach with purposive sampling and multiple linear regression analysis. The results of this study indicate that education, experience and audit fee have an effect on audit quality Keywords: Education; Experience; Audit Fee; Audit Quality

Determinants of Audit Quality at Public Accounting Firms

2021 ◽  
Vol 6 (3) ◽  
pp. 134-143
Author(s):  
Audrey Michelle Wenny Yolanda ◽  
Kartini Kartini ◽  
Grace T. Pontoh
Keyword(s):  
Audit Quality ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Primary Data ◽  
Public Accounting ◽  
Accounting Firms ◽  
Education Experience ◽  
Audit Fee ◽  
Public Accounting Firms

Objective – This study aims to examine and prove the effect of education, experience and audit fee on audit quality. Methodology – The data used are primary data in the form of questionnaires distributed to auditors, both senior and junior auditors at Public Accounting Firms located in Sulawesi. The questionnaires distributed to respondents were 46 auditors and 42 questionnaires were returned and able to processed. Findings – This research used a quantitative approach by measuring the objective data through scientific calculations, derived from samples of certain objects to answer a number of questions. The sampling technique used in this study is purposive sampling by using certain criteria and the model used is multiple linear regression analysis. The results of this study indicate that education, experience and audit fee have an effect on audit quality. Novelty – Audit quality is a representation of the auditor's performance as an audit service provider and also the auditee as an audit service user. As a liaison between the interests of financial statement users and the company, auditors are required to improve the quality of their services which in turn will have an impact on quality of the audit results. Auditors with adequate education and experience and appropriate audit fee in performing audit services will have an effect on the quality of the resulting audit. Type of Paper: Empirical JEL Classification: M40, M49. Keywords: Audit, Education; Experience; Fee; Quality

scholarly journals Analisis Kualitas Audit Aparat Pengawasan Internal Pemerintah Ditinjau Dari Kompetensi, Independensi, Dan Motivasi

REVITALISASI ◽  
2020 ◽  
Vol 8 (1) ◽  
pp. 64
Author(s):  
Eri Kurniawan
Keyword(s):  
Audit Quality ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Population Census ◽  
Sample Population ◽  
Quality Audit ◽  
Independent Variable ◽  
Inspection Tasks

regional inspectorate officersand to determine the effect of competence, independence, and motivation to audit quality officials in Inspectorate Region of Blitar City. Competence, independence, and motivation of auditors to play a role in determining the quality of the audit will also affect the quality of the work of auditors. The purpose of this study was. This study uses primary data. The population in this study were all Blitar City Inspectorate officers who participated in the inspection tasks totaling 35 people, all members elected as members of the sample population (census). The data taken from questionaires distributed to respondents. The independent variable (independent) is competence, independence and motivation, while the bound variable (dependent) is the quality of audits. Data were analyzed using multiple linear regression analysis (multiple regretion). The results showed that the competence and motivation have a positive and significant impact on audit quality, while the independence of the variables do not have a significant impact on audit quality. Implications of these findings for efforts to realization of a quality audit is the need for providing motivation to the auditor about the urgency of a quality audit in addition to efforts to increase the competence through training.

scholarly journals PENGARUH SKEPTISME PROFESIONAL, PENGALAMAN KERJA, AUDIT FEE DAN INDEPENDENSI TERHADAP KUALITAS AUDIT PADA KAP DI DKI JAKARTA

2019 ◽  
Vol 5 (2) ◽  
pp. 151
Author(s):  
Susi Dwi Mulyani ◽  
Jimmi Osamara Munthe
Keyword(s):  
Work Experience ◽  
Audit Quality ◽  
Hypothesis Test ◽  
Linear Regression Analysis ◽  
Audit Fees ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Professional Skepticism ◽  
Audit Fee ◽  
Positive Effect

<p><em>The purpose of this study was to determine the Influence of Professional Skeptism, Work Experience, Audit Fee and Independence to Audit Quality at Public Accountants in DKI Jakarta. The data used in this study are the primary data in the form of a respondent's answers from questionnaire data collection. Sample taking use a coevicience sampling method were 150 samples that meet the criteria. This study used multiple linear regression analysis for hypothesis test. The results showed variable professional skepticism and audit fees that have positive effect on audit quality and work experience variables and independence not have influences audit quality.</em></p>

scholarly journals Pengaruh Pengalaman Kerja, Independensi, Integritas, Kompetensi Dan Etika Auditor Kualitas Audit

2020 ◽  
Vol 8 (2) ◽  
pp. 100-112
Author(s):  
Muslim Muslim ◽  
Andi Nurwanah ◽  
Ratna Sari ◽  
Muhammad Arsyad
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Work Experience ◽  
Audit Quality ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
T Test ◽  
Test Reliability ◽  
Primary Data

The purpose of this study is to assess and evaluate the influence of work experience, autonomy, honesty, competence and audit ethics on the audit quality of the public accounting firm in Makassar city. This method of analysis used in the study is quantitative with primary data sources, which are data collected by administering questionnaires directly without intermediaries. Multiple linear regression analysis was used using the t-test to prove and evaluate this. There were 48 respondents to the number of samples in this report. The validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression test, coefficient determination test, t-test, and f test were used for data analysis. The conclusion of this analysis is that there is a positive and important influence of work experience on the consistency of audits. Freedom has a positive and powerful influence on the consistency of audits. Integrity has a positive and meaningful influence on the consistency of audits. Competence has a positive and important effect on the quality of the audit, and Auditor Ethics has a positive and important impact on the quality of the audit.

scholarly journals PENGARUH SOSIALISASI, SANKSI, SISTEM E-FILING, TARIF, DAN KUALITAS PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK

2021 ◽  
pp. 1127
Author(s):  
Neng Rosita Dewi ◽  
Argan Gani Asalam
Keyword(s):  
Significant Positive Correlation ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Tax Revenue ◽  
Collection Method ◽  
Filing System ◽  
Convenience Sampling ◽  
Descriptive Statistical Analysis

In Indonesia, the largest income is through taxes to finance various state needs. Especially in the APBN, there is an important role that is owned by taxes, but tax revenues in the APBN in Indonesia have not been maximized. With not maximal tax revenue in Indonesia, discipline, awareness and compliance of taxpayers is very much needed to comply with applicable tax obligations. The purpose of this research is to be able to see the effect of socialization, sanctions, e-filing system, tariffs and quality of tax services on the compliance of individual UMKM taxpayers. This research uses quantitative primary data techniques. The population in this research is individual UMKM taxpayers registered at (KPP) Pratama Cimahi 2020 using convenience sampling and the sample used is 100 samples. This research uses a questionnaire with a Likert scale of 1-5 as the collection method. This research was analyzed using descriptive statistical analysis and multiple linear regression analysis. The results in this research state that socialization, sanctions, e-filing system, tariffs and quality of tax service services simultaneously (simultaneously) have a significant correlation to taxpayer compliance. In addition, the variables of socialization, sanctions and tariffs separately (partial) have a significant positive correlation with taxpayer compliance, but the variables of the e-filing system and service quality of the tax authorities separately (partial) do not have a significant correlation with taxpayer compliance

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 Kualitas Aparatur Daerah, Sistem Akuntansi Keuangan Daerah, Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris Satuan Kerja Perangkat Daerah Kabupaten Sukoharjo)

2019 ◽  
Vol 2 (2) ◽  
pp. 199
Author(s):  
Yuwita Arriesa Pravasanti ◽  
Suhesti Ningsih
Keyword(s):  
Information Technology ◽  
Financial Reporting ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Accounting System ◽  
Regional Government ◽  
System Utilization ◽  
Government Accounting

<p><em>This study aims to determine the effect of the Quality Government Apparatus, Regional Government Accounting System, Utilization of Information Technology on the Quality of Financial Reporting of the Regional Government. Respondents in this study were 72 employees of the Regional Finance Agency of Sukoharjo Regency. Based on the results of processing primary data (questionnaires) with multiple linear regression analysis methods, F test and t-test has known that variables of the Quality Government Apparatus, Regional Government Accounting System, utilization of information technology simultaneously have a significant effect on the Quality of Financial Reporting in the Regional Government. Partially the Quality Government Apparatus does not have a significant effect on the Quality of Financial Reporting of the Regional Government, but the Regional Government Accounting System and Utilization of Information Technology has a significant effect on the Quality of Financial Reporting in the Regional Government.</em></p>

scholarly journals THE EFFECT OF SERVICE QUALITY OF ELECTRONIC TAXING SYSTEM AND TAX EMPLOYEE COMPETENCE ON TAXPAYER SATISFACTION

2019 ◽  
Vol 7 (2) ◽  
pp. 87-100
Author(s):  
Tri Wulanjayanti ◽  
Darman Usman
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Positive Effect

This study aims to test the effect of service quality of electronic taxing system and tax employee competence on taxpayer satisfaction. The variables on this study was measured by using questionnaire. The sample of this study is personal Taxpayer who is running business activities and is registered at the Primary Tax Office of Bengkulu. The data used in this study is primary data. The hypothesis of the study is tested by using Multiple Linear Regression Analysis with the assistance of SPSS. The result of this study revealed that the service quality of electronic taxing system and tax employee competence had positive effect on the taxpayer satisfaction.Key Words: Service Quality of Electronic Taxing System, Tax Employee Competence, and Taxpayer Satisfaction.

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 ANALISA KUALITAS SISTEM INFORMASI E-RAPORT PADA SEKOLAH SMPN 5 KOTA TANGERANG TERHADAP KEPUASAN PENGGUNA MENGGUNAKAN METODE WEBQUAL 4.0

2021 ◽  
pp. 10-21
Author(s):  
Monalisa
Keyword(s):  
Public Schools ◽  
Student Development ◽  
User Satisfaction ◽  
Information Quality ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
The Public ◽  
Interaction Quality

The e-Raport system is used as an information system designed by schools to inform parents of student development by schools, which has been implemented in all state schools in various provinces in Indonesia including Banten province. SMPN 5 Tangerang is one of the public schools in Tangerang city that uses the e-Raport System as a substitute for reports of students' learning outcomes manually. The problem raised in this study is whether the quality of the e-Raport System affects user satisfaction. This research focuses on user satisfaction e-Raport system using webQual 4.0 method consisting of 3 variables namely usability, information quality, and interaction quality. The data used in the primary data, namely by distributing questionnaires using a likert scale with 20 points of statement to 400 respondents. Data obtained and processed using multiple linear regression analysis techniques using SPSS software. Based on webqual variable 4.0, the analysis results showed that the quality of usefulness, information quality, and interaction quality influenced user satisfaction.

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