scholarly journals PENGARUH SKEPTISISME PROFESIONAL, KOMPETENSI, DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS PEMERIKSAAN DALAM PENGAWASAN KEUANGAN DAERAH DENGAN KEPATUHAN PADA KODE ETIK SEBAGAI VARIABEL MODERATING

2016 ◽  
Vol 7 (2) ◽  
Author(s):  
Feibe Maria Turangan ◽  
David Paul .E. Saerang ◽  
Jullie. J. Sondakh
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Code Of Ethics ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Complex Issue ◽  
Professional Skepticism ◽  
Internal Auditors ◽  
North Sulawesi ◽  
Inferential Statistic

Auditing quality is a complex issue as it deals with so many interfering factors and depends on the viewpoints of each party. The objective of this research is to find out the influence of professional scepticism, competence, independence on auditing quality with complience to the code of ethics as moderating variable at Inspectorate of North Sulawesi Province. The respondents are all the 67 internal auditors Inspectorate of North Sulawesi Province. Inferential statistic has been multiple linear regression analysis (multiple regression) and Moderated Regression Anlyisis (MRA). The results show that professional scepticism have a significant influencing on auditing quality, competence has no significant influencing on auditing quality, independence have a significant influencing on auditing quality, complience to the code of ethics have a significant influencing on auditing quality, professional scepticism is moderated by complience to the code of ethics has no influencing on auditing quality, competence is moderated by complience to the code of ethics has no influencing on auditing quality and independence is moderated by complience to the code of ethics has no influencing on auditing quality. Keywords : Professional skepticism , competence , independence, complience to the code of ethics, auditing quality.

scholarly journals Pengaruh Kecakapan Profesional Dan Pengalaman Kerja Terhadap Kualitas Hasil Pemeriksaan Pada Kantor Inspektorat Kabupaten Kepulauan Talaud Dengan Kepatuhan Pada Kode Etik Sebagai Variabel Moderating

2017 ◽  
Vol 8 (1) ◽  
Author(s):  
Ferdy Lay ◽  
Herman Karamoy ◽  
Jenny Morasa
Keyword(s):  
Regression Analysis ◽  
Work Experience ◽  
Code Of Ethics ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Point Of View ◽  
Professional Skill ◽  
Professional Skills ◽  
Internal Auditors

Abstract. The quality of the results of inspection is a complex issue, because so many factors that can affect the quality of the audit which depends on the point of view of each personal. The purpose of this study is to determine the effect of professional skills and work experience to the quality of examination results with adherence to the code of ethics as a moderating variable in the Inspectorate Talaud Islands. The population of this research is all internal auditors in Inspectorate Talaud Islands. Total respondents are 34 internal auditors who have worked in the Inspectorate Talaud Islands. The data were analyzed by using multiple linear regression analysis. To examine the f test moderation, moderated regression analysis (MRA) was employed. Result indicates that professional skill positively and significantly influences the quality of inspection result. On the other hand, work experience positively and insignificantly influences the quality of inspection result. It means that obeying the code ethics positively and significantly influences the quality of inspection result. Furthermore, professional skill that moderated on obeying code ethics does not influence the quality of inspection result; and work experience that moderated on obeying to code ethics does not influence the quality of inspection result. Keywords: professional skills, experience, adherence to a code of ethics, quality examination results. Abstrak. Kualitas hasil pemeriksaan merupakan suatu issue yang kompleks, karena begitu banyak faktor yang dapat mempengaruhi kualitas audit, yang tergantung dari sudut pandang masing-masing pihak. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kecakapan profesional dan pengalaman kerja terhadap kualitas hasil pemeriksaan dengan kepatuhan pada kode etik sebagai variabel moderating, pada Inspektorat Kabupaten Kepulauan Talaud. Populasi dari penelitian ini adalah seluruh auditor internal pada Inspektorat Kabupaten Kepulauan Talaud dengan responden sebanyak 34 orang auditor internal yang bekerja di Inspektorat Kabupaten Kepulauan Talaud. Pengujian hipotesis penelitian menggunakan analisis regresi linier berganda dan untuk uji moderasi menggunakan Moderated Regression Analyisis (MRA). Hasil penelitian menunjukan bahwa kecakapan profesional berpengaruh positif dan signifikan terhadap kualitas hasil pemeriksaan, pengalaman kerja berpengaruh positif tapi tidak signifikan terhadap kualitas hasil pemeriksaan, kepatuhan pada kode etik berpengaruh positif dan signifikan terhadap kualitas hasil pemeriksaan, kecakapan profesional yang dimoderasi kepatuhan pada kode etik tidak berpengaruh terhadap kualitas hasil pemeriksaan dan pengalaman kerja yang dimoderasi kepatuhan pada kode etik tidak berpengaruh terhadap kualitas hasil pemeriksaan. Kata kunci :  kecakapan profesional, pengalaman, kepatuhan pada kode etik, kualitas hasil pemeriksaan.

scholarly journals PENGARUH OBJEKTIVITAS DAN INTEGRITAS AUDITOR INTERNAL TERHADAP KUALITAS AUDIT

2013 ◽  
Vol 1 (1) ◽  
pp. 61
Author(s):  
Indah Fitriani
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Audit Quality ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Internal Auditors ◽  
Descriptive Method

This research is aim to know the influence of objectivity and integrity of internal auditors towards the audit quality partially and simultaneously, whether it significantly affects or not towards the audit quality on Inspektorat Daerah of Kota Bandung, Kota Cimahi, Kabupaten Bandung, and Kabupaten Bandung Barat. The method used for this research is the descriptive method, and the analysis used is the multiple linear regression analysis. The sampling technique for this research is saturated sampling. The result of the research with 5% signification level shows that objectivity and integrity of internal auditors simultaneously influences the audit quality where the value F (91,837) > the table F (3,232), and objectivity of auditor partially influences significantly the audti quality where the value T (4,914) > the table T (2,021) as well as the integrity of auditor influences significantly the audit quality where the value T (10,721) is bigger than the table T (2,021).

scholarly journals PENGARUH PENGALAMAN, KEAHLIAN, DAN SKEPTISISME PROFESIONAL TERHADAP PENDETEKSIAN KECURANGAN (STUDI EMPIRIS PADA BPK RI PERWAKILAN SUMATERA SELATAN)

AKUNTABILITAS ◽  
2019 ◽  
Vol 12 (2) ◽  
pp. 113-124
Author(s):  
Indri Ningtyas ◽  
Harun Delamat ◽  
Emylia Yuniartie
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Linear Regression Analysis ◽  
Fraud Detection ◽  
Multiple Linear Regression Analysis ◽  
Multiple Linear Regressions ◽  
Professional Skepticism ◽  
Independent Variables ◽  
Linear Regressions

This research was aimed to examine the effect of experience, expertise,and professional skepticism toward fraud detection empirical study in BPK RI South Sumatra Representative. The research uses independent variables is experience, expertise and professional skepticism. The dependent variabels are fraud detection. The population of this study is all of the auditors working at BPK RI South Sumatra Respresentative. The samples was conducted by total sampling. For collecting data, the writer uses questionnaires.The Data Analysis uses a multiple linear regressions using the Statistical Packages for Social Science (SPSS) version 21. The statistical method which is used to test the hypothesis is multiple linear regression analysis. The result showed that experience and expertise have a influence on fraud detection. Variable professional skepticism have no influence on fraud detection.

scholarly journals Model Peningkatan Kualitas Audit Melalui Kecermatan Profesional, Kompetensi dan Etika Auditor Internal di BPKP Propinsi Riau

2019 ◽  
Vol 3 (1) ◽  
pp. 126-135
Author(s):  
Suharti Suharti ◽  
Yusrizal Yusrizal
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Audit Quality ◽  
Good Governance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Collection Method ◽  
Internal Auditors ◽  
Auditor Quality

Audit quality is an inseparable part of good governance that leads to clean government. The purpose of this study was to determine the effect of Professional Accuracy, Competence and Ethics of Internal Auditors on Audit Quality. This research was conducted in BPKP Representatives of Riau Province with an auditor sample of 46 people. Data collection method is to use a questionnaire list. While the method of data analysis using multiple linear regression analysis The results of the study show that Professional Accuracy has no significant effect on Audit Quality, Auditor Quality has a significant effect on Audit Quality. Auditor Ethics has a significant effect on Audit Quality.         Keywords: Audit Quality, Professional Accuracy, Competence, Ethics of Internal Auditors

scholarly journals PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN PENGGUNAAN ANGGARAN TERHADAP EFEKTIVITAS PENERAPAN ANGGARAN BERBASIS KINERJA PADA DINAS PERINDUSTRIAN DAN PERDAGANGAN DAERAH PROVINSI SULAWESI UTARA

2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Melisa Sumampow ◽  
Jantje J. Tinangon ◽  
Steven Tangkuman
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Human Resources ◽  
Human Resource ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Analysis Method ◽  
Application Performance ◽  
Performance Budgeting ◽  
North Sulawesi

Performance-based budgeting is a system of preparation and management of local budgets that are oriented towards the achievement of results or performance. Performance-based budgets are influenced by the competence of human resources, rewards, and budget usage. This study aims to determine the influence of competence of human resources, rewards, and budget usage on the effectiveness of performance-based budgeting. The population of this research is 61 staff of civil servants in North Sulawesi Industry and Trade Service Office. This research uses multiple linear regression analysis method with data management using SPSS 22 for windows application aid. The result of the research shows that (1) human resource competence has positive and significant effect on effectiveness of performance based budgeting, (2) reward, positively and significantly influence to effectiveness of performance budgeting applying, (3) budget utilization have positive and significant influence to effectiveness of application performance-based budgeting.Keywords: Human Resource Competence, Reward, Budget Usage, Performance Based Budget

scholarly journals ANALISIS PENGARUH BUDAYA ORGANISASI DAN GAYA KEPEMIMPINAN TERHADAP KINERJA APARAT PENGAWAS INTERN PEMERINTAH DAERAH PROVINSI SULAWESI UTARA

2017 ◽  
Vol 6 (1) ◽  
pp. 28
Author(s):  
Christony Maradesa ◽  
Novi S. Budiarso
Keyword(s):  
Organizational Culture ◽  
Regression Analysis ◽  
Linear Regression ◽  
Leadership Styles ◽  
Leadership Style ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Analysis Method ◽  
Independent Variables ◽  
North Sulawesi

This study aims to analyze the influence of organizational culture, leadership style to the performance of APIP. Data were obtained through questionnaires in North Sulawesi Province Inspectorate. Questionnaires were distributed to 39 respondents and were processed with multiple linear regression analysis method using SPSS version 24. The study consists of the dependent variable and independent variables. The dependent variable is the APIP performance, while the independent variables is organizational culture and leadership style. The result is Organizational Culture and Leadership Styles either simultaneously or partially affects the Performance of APIP.Keywords: Organizational Culture, Leadership Style, Performance of APIP

scholarly journals PENGARUH PAD DAN DANA PERIMBANGAN TERHADAP BELANJA DAERAH SERTA ANALISIS FLYPAPER EFFECT PROVINSI SULAWESI UTARA TAHUN 2005-2016

2019 ◽  
Vol 19 (5) ◽  
Author(s):  
APRILIA M.A SEMBEL ◽  
VEKIE A. RUMATE ◽  
DEBBY CH. ROTINSULU
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Significant Influence ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Flypaper Effect ◽  
North Sulawesi

ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui pengaruh PAD dan Dana Perimbangan terhadap Belanja Daerah pada Provinsi Sulawesi Utara dan tujuan lain dari penelitian ini adalah untuk mengetahui apakah terjadi Flypaper Effect pada Provinsi Sulawesi Utara tahun 2005-2016. Alat analisis yang digunakan adalah analisis regresi linier berganda. Hasil Penelitian menunjukkan bahwa PAD berpengaruh signifikan terhadap Belanja Daerah dan Dana Perimbangan tidak berpengaruh signifikan terhadap Belanja Daerah. PAD berpengaruh signifikan terhadap Belanja Daerah namun Dana Perimbangan tidak berpengaruh signifikan terhadap Belanja Daerah. Selama periode penelitian tidak terjadi Flypaper Effect pada Provinsi Sulawesi Utara. Kata Kunci : Pendapatan Asli Daerah (PAD), Dana Perimbangan, Belanja Daerah dan Flypaper Effect. ABSTRACT             The purpose of this study is to determine the effect of PAD and Balancing Fund on Regional Expenditure in North Sulawesi Province and another purpose of this research is to find out whether there is Flypaper Effect in North Sulawesi Province 2005-2016. Analyzer used is multiple linear regression analysis. The result of the research shows that PAD has significant influence to the regional expenditure and the balancing fund has no significant effect to the regional expenditure. PAD has a significant effect on Regional Expenditure but Balancing Fund has no significant effect on Regional Expenditure. During the period of study did not occur Flypaper Effect on North Sulawesi Province.             Keywords: Local Original Income (PAD), Balancing Fund, Regional Expenditure and                  Flypaper Effect. 

ANALISIS PENGARUH INFLASI, KURS DAN IHSG TERHADAP RETURN REKSA DANA SAHAM PT NIKKO SECURITIES INDONESIA PERIODE 2014-2017

2019 ◽  
Vol 2 (2) ◽  
pp. 103
Author(s):  
Muhammad Rois Rois ◽  
Manarotul Fatati Fatati ◽  
Winda Ihda Magfiroh
Keyword(s):  
Regression Analysis ◽  
Exchange Rate ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Price ◽  
Price Index ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Equity Fund ◽  
Stock Price Index

This study aims to determine the effect of Inflation, Exchange Rate and Composite Stock Price Index (IHSG) to Return of PT Nikko Securities Indonesia Stock Fund period 2014-2017. The study used secondary data obtained through documentation in the form of PT Nikko Securities Indonesia Monthly Net Asset (NAB) report. Data analysis is used with quantitative analysis, multiple linear regression analysis using eviews 9. Population and sample in this research are PT Nikko Securities Indonesia. The result of multiple linear regression analysis was the coefficient of determination (R2) showed the result of 0.123819 or 12%. This means that the Inflation, Exchange Rate and Composite Stock Price Index (IHSG) variables can influence the return of PT Nikko Securities Indonesia's equity fund of 12% and 88% is influenced by other variables. Based on the result of the research, the variables of inflation and exchange rate have a negative and significant effect toward the return of PT Nikko Securities Indonesia's equity fund. While the variable of Composite Stock Price Index (IHSG) has a negative but not significant effect toward Return of Equity Fund of PT Nikko Securities Indonesia

Struktur Organisasi, Desain Kerja, Budaya Organisasi Dan Pengaruhnya Terhadap Produktivitas Karyawan Studi Kasus Pada PT. XX Di Jakarta

Liquidity ◽  
2018 ◽  
Vol 1 (2) ◽  
Author(s):  
Yanti Budiasih
Keyword(s):  
Organizational Culture ◽  
Regression Analysis ◽  
Linear Regression ◽  
Organizational Structure ◽  
Research Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Job Design ◽  
Employee Productivity ◽  
Dominant Influence

The objectives of this study are to analyze changes in organizational structure, job design, organizational culture and its influence on employee productivity at PT. XX in Jakarta and to identify variables that have a dominant influence on the productivity of employees. The research method used is using multiple linear regression analysis. The results show that the all variables simultaneously and partially change the organizational structure, job design, and organizational culture has a significant impact on employee productivity at PT. XXin Jakarta.

Pengaruh Kepemimpinan dan Disiplin Kerja Terhadap Kinerja Karyawan: Studi Kasus PT Sucofindo Palembang Indonesia

MBIA ◽  
2019 ◽  
Vol 18 (1) ◽  
pp. 76-84
Author(s):  
Muhammad Idris ◽  
Dian Novita Sari
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Random Sampling ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Collection Method ◽  
Analysis Techniques ◽  
Analysis Technique

The problem in this study is whether there is an influence of leadership and work discipline on the employees’ performance of PT.Sucofindo Palembang City. This research includes associative research. The sample in this study were 88 respondents, with propotionate random sampling analysis technique. The data used were primary data and secondary data. Data collection method through questionnare. Analysis techniques using multiple linear regression analysis, F test (Simultaneoys) and t test (partial) and determination coeffiecient. The results show that there is influence of leadership and work discipline on the performance of PT.Sucofindo Palembang City.

Sign in / Sign up

Export Citation Format

Share Document