scholarly journals The influence of ethics, experience, and competence on auditors’ professional skepticism (Study at BPKP representative of Lampung Province)

2021 ◽  
Vol 1 (1) ◽  
pp. 1-23
Author(s):  
Panca Tirta Yasa ◽  
◽  
Yuliansyah Yuliansyah ◽  
Ninuk Dewi Kesumaningrum ◽  
◽  
...  
Keyword(s):  
Audit Quality ◽  
Research Result ◽  
Positive Influence ◽  
Partial Least Square ◽  
Least Square ◽  
Future Research ◽  
Professional Skepticism ◽  
The Government ◽  
Microsoft Office ◽  
Audit Team

Purpose: This study aims to prove empirically the influence of ethics, experience, and competence on auditors’ professional skepticism. Research Methodology: In testing the hypotheses, 63 auditors at BPKP Representative of Lampung Province took part in responding to the questionnaires distributed. The criteria for auditors sampled: 1). Auditors who are directly involved in the assignment, especially in the process of collecting and testing audit evidence, like audit team members, audit team leaders, audit supervisors and audit quality control, and 2). Auditors who are experienced in auditing for at least one year. Partial Least Square analysis method was used and processed with SmartPLS version 3.0 software and Microsoft office excel 2007 program. Results: As hypothesized, the results revealed that ethics, experience, and competence had a positive influence on auditor professional skepticism. Discussion, limitations, and recommendations for future research are discussed. Limitations: This research is limited only to the government auditors working at BPKP Representative of Lampung Province so that the research result can not be generalized to the auditor as a whole. The auditor's tight schedule caused the returning time of questionnaires to shift from the set timeline previously. The use of questionnaires also was the last limation in terms of inaccurate answers, dishonest answers, and missinterpreted questions. Contribution: This study is beneficial for BPKP Representative of Lampung in improving auditors' professional skepticism, as well as one of literature resources for conducting further studies. Keywords: Ethics, Experience, Competence, Auditors’ professional skepticism, Auditor

scholarly journals THE FACTORS THAT AFFECT THE AUDIT QUALITY

2020 ◽  
pp. A 48-A 53
Author(s):  
Hari Setiyawati ◽  
Diah Iskandar ◽  
Gustita Arnawati Putri
Keyword(s):  
Random Sampling ◽  
Sampling Method ◽  
Audit Quality ◽  
Simple Random Sampling ◽  
Partial Least Square ◽  
Least Square ◽  
Research Model ◽  
Public Accounting ◽  
Professional Skepticism ◽  
Accounting Firm

This study aims to determine the effect of auditor professional skepticism and audit experience on audit quality. This study was undertaken through a survey and was grounded based on existing theories which were then developed into a research model in which the model in this study was designed to examine the effect of auditor professional skepticism and the influence of audit experience on audit quality. This research was conducted at a Public Accounting Firm located in DKI Jakarta. The sampling method used was simple random sampling and 97 samples were obtained. Data were analyzed using Partial Least Square. The results of this study indicate that professional skepticism has a significant effect on audit quality, while auditor experience has no significant effect on audit quality. KEYWORDS: Audit Quality, Audit Professional Skepticism, Auditor Experience.

The effect of auditor quality to professional skepticsm and its relationship to audit quality

2018 ◽  
Vol 60 (4) ◽  
pp. 998-1008 ◽  
Author(s):  
Andi Kusumawati ◽  
Syamsuddin Syamsuddin
Keyword(s):  
Direct Effect ◽  
Audit Quality ◽  
Causal Effect ◽  
Research Result ◽  
Partial Least Square ◽  
Analysis Tool ◽  
Content Type ◽  
Professional Skepticism ◽  
South Sulawesi ◽  
Auditor Quality

Purpose The purpose of this paper is to investigate the relationships between auditor quality to professional skepticism and between auditor quality and professional skepticism to audit quality. Design/methodology/approach The analysis method to test the causal effect of auditor quality to profesional skepticism and audit quality. The respondent in this research is the auditor in the Audit Board of the Republic of Indonesia in South Sulawesi province using questionnaire. The analysis tool used in this research is partial least square. Findings The auditor quality has direct effect on the professional skepticism. Professional skepticism has direct effect on the audit quality. The auditor quality has no direct effect on audit quality, but auditor quality has indirect effect on audit quality with mediation of professional skepticism. Originality/value This paper shows a research was conducted about professional skepticism public sector in governmental sector for producing the audit quality, especially in South Sulawesi province in Indonesia. This research retests the research result from Aranya and Amernic (1981); Carcello et al. (1992); Behn et al. (1997); Copley (1998); Brown and Raghunandan (1995); Beasley et al. (2001); Chiu (2003); Suraida (2005); Lewinsohn et al. (1997); Novianti (2008); Varelius (2009). The researcher uses model combination (design) method of sequential explanatory based on evidentiary sequence from Creswell 2009, quantitative research (by instrument using questionnaire).

scholarly journals Independensi, Pengalaman Kerja Auditor, dan Kualitas Audit Dengan Skeptisisme Profesional Sebagai Variabel Moderasi

2021 ◽  
Vol 13 (2) ◽  
pp. 300-315
Author(s):  
Nieke Yunianti ◽  
Yenni Carolina ◽  
Vincent Tanu Winata
Keyword(s):  
Work Experience ◽  
Audit Quality ◽  
Auditor Independence ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Professional Skepticism ◽  
Public Accountants ◽  
The Relationship ◽  
Positive Effect

Abstract The motivation of this study is to examine and provide evidence regarding the interaction of the independent variable (X1) and auditor's work experience (X2) with the audit quality variable (Y) and the interaction of the professional skepticism variable (Z) as a moderator variable in strengthening the interaction of X1 and X2 with variables Y. The research is focused on active Public Accountants (partner auditors) who are licensed and registered with IAPI. The results of distributing questionnaires to Public Accountants obtained 309 questionnaire sample data. The Slovin technique was used in the data collection technique, while the data analysis used the SEM PLS (Structural Equation Modeling-Partial Least Square) method. This study provides evidence that 1) auditor independence has a positive effect on audit quality, 2) auditor's work experience has a positive effect on audit quality, 3) auditor's professional skepticism has an effect on strengthening the relationship between auditor independence and audit quality, and 4) auditor's professional skepticism has an effect on strengthen the relationship between auditor work experience and audit quality. Keywords: Audit Quality, Independence, Work Experience, and Professional Skepticism

scholarly journals Independence, professionalism, professional skepticism

2018 ◽  
Vol 3 (1) ◽  
pp. 61-71 ◽  
Author(s):  
Agus Widodo Mardijuwono ◽  
Charis Subianto
Keyword(s):  
Audit Quality ◽  
Auditor Independence ◽  
Partial Least Square ◽  
Least Square ◽  
Significant Variable ◽  
Content Type ◽  
Professional Skepticism ◽  
Relationship Of ◽  
The Relationship

Purpose The purpose of this paper is to obtain empirical evidence of the relationship of independence, professionalism and skepticism with the quality of audit produced. Design/methodology/approach This research was conducted with questionnaires distributed to all auditors working in KAP Surabaya and Sidoarjo. The population in this study was all auditors working in KAP 45 Surabaya and KAP 1 Sidoarjo. Hypothesis testing was performed by using the partial least square test with the help of SmartPLS software version 3.0. Findings The results from this study found that auditor independence is positively related to audit quality but is not significant. Variable auditor professionalism is positively related to audit quality and proved significant, while the skepticism variable of auditor professionalism is positively related to audit quality and is significant. Originality/value The results of this study indicate that auditor independence, professionalism and skepticism are positively related to audit quality.

scholarly journals The effects of quality control system on professional skepticism and its implications to audit quality with peer review as a moderating variable (A case study on Public Accounting Firms in Semarang)

2021 ◽  
Vol 3 (1) ◽  
pp. 75-90
Author(s):  
Hafidz Ridloi
Keyword(s):  
Quality Control ◽  
Control System ◽  
Peer Review ◽  
Audit Quality ◽  
Partial Least Square ◽  
Least Square ◽  
Quality Control System ◽  
Equation Modeling ◽  
Professional Skepticism ◽  
Cpa Firms

Purpose - This study aims to assess the role of CPA Firms related to the quality control system in maintaining the professional skepticism level of auditors affecting the quality of audits provided by the Public Accountants.Method - Population and samples used in this research were the whole auditors working for the CPA Firms in Semarang. The researcher collected the samples using a purposive sampling technique. The number of samples in this study was 31 auditors. The researcher collected the data using online questionnaires sent through email to each CPA Firm. Data analysis was conducted using a Structural Equation Modeling - Partial Least Square (SEM-PLS) with WarpPLS 4.0 software.Result - The results of this study indicated that the quality control system did not affect the auditor’s professional skepticism. Peer review did not moderate the quality control system. The auditor's professional skepticism variable has a significant effect on audit quality. Then, quality control system did not affect audit quality through auditor’s professional skepticism.Implication - To maintain audit quality, CPA Firms in Semarang needs to improve the competence, experience, and professionalism of auditors performing the audit assignments that the professional skepticism of the concerned personnel can be properly maintained.Originality - This study has presented a moderating variable in the relationship between peer review and quality control system affecting professional skepticism.

scholarly journals Entrepreneurial Intentions: The Effect of Proactive Personality in Perspective of Planned Behavior Theory as an integrated approach in the Indonesian Context

2021 ◽  
Vol 3 (2) ◽  
pp. 1-17
Author(s):  
Elissa Dwi Lestari ◽  
Hillary Suris Kusuma ◽  
Wanthing Fortuna Marlim
Keyword(s):  
Structural Equation ◽  
Research Result ◽  
Integrated Approach ◽  
Entrepreneurial Intention ◽  
Proactive Personality ◽  
Partial Least Square ◽  
Least Square ◽  
Entrepreneurial Intentions ◽  
Professional Career ◽  
The Government

Entrepreneurship in Indonesia is still relatively low and lagging behind other ASEAN countries because the number of entrepreneurs in Indonesia has only reached 3.47% of the total population. College students have become one of the vital sources of supply for entrepreneurs in Indonesia. Therefore, to increase the number of entrepreneurs, the Indonesian government encourages higher education to produce graduates looking for work and creating jobs. Even though the government and universities have tried to increase the number of entrepreneurial students, the number of students who choose entrepreneurship as a professional career choice is still low. This research was conducted to see how students' entrepreneurial intention (EI) in Indonesia as a forecaster of entrepreneurial behaviour. The research analyses the effect of proactive personality traits and the theory of planned behaviour (TPB) as an integrated model, with the TPB dimension as a mediator. The research was conducted by using judgmental sampling of 387 students in Indonesia. Data collection was carried out using an e-survey, and data were analyzed using structural equation modelling with Partial Least Square (PLS). Research result shows that proactive personality and TPB are predictors of students' entrepreneurial intentions. This study also shows that TPB mediates the relationship between proactive personality towards Student' entrepreneurial intention. The results of this study are expected to contribute to the EI study of students in Indonesia. Scientifically, this research is also expected to enrich the EI literature by integrating proactive personality as an antecedent of TPB and EI.

scholarly journals Pengaruh Akuntabilitas, Gaya Kepemimpinan, Kompetensi dan di Mediasi Motivasi Terhadap Kinerja Organisasi

Akuntabilitas ◽  
2019 ◽  
Vol 12 (1) ◽  
pp. 129-144
Author(s):  
Isma Arum Wardiana ◽  
Suwardi Bambang Hermanto
Keyword(s):  
Leadership Style ◽  
Good Governance ◽  
Research Result ◽  
Simple Random Sampling ◽  
Partial Least Square ◽  
Least Square ◽  
Government Support ◽  
Organization Performance ◽  
The Government ◽  
Positive Effect

This research aimed to find out the effect of accountability, leadership style, competency and motivation on the organization performance, especially in government organization, Sidoarjo. The data collection thecnique used simple random sampling. Furthermore, there were 111 respondents as sample in 34 village area, Sidoarjo. Moreover, the data analysis thecnique used PLS (Partial Least Square. The research result concluded the transformasional leadership style had positive effect on the performance and motivation of managerial porformance. Furthermore, the managerial ownership had positive effect on the motivation managerial work. Furthermore, this research had correlated with the government support to create a good governance.

scholarly journals The Influence of Image and Reputation on the Competitiveness of Political Party

2020 ◽  
Vol 2 (2) ◽  
pp. 236-243
Author(s):  
Dedeh Maryani ◽  
Marcellia Susan ◽  
Ratih Hurriyati
Keyword(s):  
Political Party ◽  
Hypothesis Test ◽  
Positive Influence ◽  
Partial Least Square ◽  
Least Square ◽  
Survey Method ◽  
The Political ◽  
Independent Variable ◽  
The Government

The objective of this study is to describe the influence of image and reputation on the competitiveness of a political party. This study uses a quantitative approach with explanatory survey method design, the entire community of West Java Province who has suffrage on the election is the population by taking 400 respondents for the samples, while the random multistage cluster is used as the sampling. Data analysis used in this study is descriptive and verification analyzes, while Partial Least Square (PLS) is used for the hypothesis test. The result shows that there is a significant positive influence of the independent variable of the image of a political party (X1) and variable of the reputation of a political party (X2) on the dependent variable, the competitiveness of political party (Y). We recommend that the image of a political party must be built continuously in order to build a high long-term reputation of the political party, and eventually, it will make the high competitiveness of the political party. It can be done through various programs for the community that could make public trust in political parties increase, for example, the policies made by the government altogether with the legislature must be in favor of the interests of the community. The limitation of this study is the marketing of politics. This is an earlier analysis result.

Innovation speed and competitiveness of food small and medium-sized enterprises (SME) in Malang, Indonesia

2019 ◽  
Vol 10 (5) ◽  
pp. 1152-1173 ◽  
Author(s):  
Benny Hutahayan ◽  
Stefanus Yufra
Keyword(s):  
Structural Equation ◽  
Creative Destruction ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Future Research ◽  
Innovation Development ◽  
Content Type ◽  
The Government

Purpose The purpose of this paper is to examine the role of creative destruction as mediation between the speed of innovation and competitiveness of food small and medium enterprises (SMEs). Creative destruction that is competence-based and market-based is usually done by incumbent enterprises to create barrier to entry and widen the distance with similar businesses, then the role of creative destruction as a mediation to strengthen the competitiveness is investigated. Design/methodology/approach To test this, data were collected from 161 SMEs that is the food SME population in Great Malang covering three areas namely Malang Municipality, Malang Regency and Batu Municipality. warp partial least square-structural equation modeling (WarpPLS-SEM) was applied because parameter estimation with WarpPLS-SEM is very efficient because it has greater statistical requirements than other covariant-based methods, which is more likely to deliver results that match the population condition (significant if that is in fact significant in the population). Findings The pace of innovation development is very important to improve the competitiveness of food SMEs. The idea of innovation is quickly realized and products that enter the market faster have a greater chance to improve competitiveness through profit and productivity. The pace of innovation development enhances the competitiveness of food SMEs. This study proves that competitiveness can be increased once the pace of innovation development is followed by creative destruction. Creative destruction in this case is done through increased competence and maintain the innovations that have been achieved by food SMEs. Increased business competence could be conducted through cost efficiency enhancing product quality and improving worker skill. It is conducted while maintaining the achieved innovation to strengthen the market network customer service and innovation in product packaging. The government’s role is proven not to strengthen the relationship of the pace of innovation development and competitiveness of food SMEs. The role of the government is reflected through credit facilities business licensing promotion marketing and training. These have been carried out by the government. Nevertheless, these activities do not generate widespread impact in strengthening the pace of innovation development to enhance the competitiveness of food SMEs. Research limitations/implications The main limitation of this study is that it analyzes processed foods and innovations in general. Future research should investigate one type of processed food based on the typology of innovation so as to provide more effective and efficient recommendations. Originality/value This is the first known analysis of innovation speed and creative destruction for SMEs of food sector.

Fit Perception and Engagement: The Mediating Role of Work Meaningfulness

2021 ◽  
pp. 097226292199986
Author(s):  
Robinson James
Keyword(s):  
Employee Engagement ◽  
Structural Equation ◽  
Strong Predictor ◽  
Organizational Outcomes ◽  
Research Strategy ◽  
Partial Least Square ◽  
Least Square ◽  
Future Research ◽  
Work Meaningfulness

Research on engagement has gained considerable attention in recent years as it is a strong predictor of a range of positive individual and organizational outcomes. There is a question of why the level of the engagement is different from employee to employee in an organization, though they are provided with the same resources. This study aims to investigate the influence of fit perception on engagement and the role of the employee’s psychological condition (work meaningfulness) on this relationship. This study mainly employed a survey research strategy, and data were primarily garnered from a questionnaire. This study was conducted among 145 respondents from the public sector organizations in Sri Lanka. Partial least-square structural equation modelling was employed to analyse the generated data. In this study, the researcher has conceptualized fit perception as a higher order construct comprising Person Job fit and Person Organization fit. The study revealed that fit perception positively influences employee engagement, and this relationship is mediated by work meaningfulness. This study contributes to the literature by deepening the understanding of the fit perception and engagement relationship by introducing work meaningfulness as a mediator variable. By highlighting how engagement is influenced by fit perception and work meaningfulness, this study facilitates practitioners to build and maintain an engaged workforce. Further contributions of this study, the avenue for future research, and study limitations are presented in detail at the end of this article.

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