The Influence of Accountability, Work Experience and Professionalism on The Quality of The Quality of The Work of Auditors

The study was conducted aimed at examining the effect of accountability, work experience, and professionalism on the quality of auditor performance. auditors are required to have a high level of accountability because the auditor will present financial statements that must be accountable by himself. In addition to having a high accountability the auditor should also have good work experience so that the auditor can convey a logical and logical understanding of the errors contained in the financial statements. And auditors also require high professionalism so that auditors can carry out professional and good tasks. The object of research is the auditor who is working at the North Sumatra BPKP Office. The data is 70 respondents. The sampling method is the saturated sample technique. Analyze the data using validity, reliability and linear regression tests. And the results of the study prove that accountability has an influence on the quality of the work of the auditor, while work experience and professionalism do not have an influence on the quality of the work of the audiores.

Download Full-text

THE EFFECTS OF ETHICS,EXPERIENCE,AND MOTIVATION OF AUDITORS ON AUDIT QUALITY AT BPKP NORTH SUMATERA

ACCRUALS ◽

10.35310/accruals.v4i02.583 ◽

2020 ◽

Vol 4 (02) ◽

pp. 149-162

Author(s):

Connie Emia Latercia ◽

Nurhatania Belle Purba ◽

Keumala Hayati

Keyword(s):

Statistical Analysis ◽

Research Method ◽

Quantitative Method ◽

Sampling Method ◽

Audit Quality ◽

Independent Variables ◽

The North ◽

Auditor Quality ◽

Saturated Sample ◽

North Sumatra

This study aims to examine the effect of Auditor Ethics, Auditor Experience and Motivation on Audit Quality at BPKP North Sumatra. In this study, researchers examined the perception of audit quality in BPKP North Sumatra using independent variables, namely Ethics, Experience and Motivation of auditors. The research method used is a quantitative method with multiple linear regression statistical analysis research. The population in this study were all auditors working in the North Sumatra Province BPKP office. The sampling method used was saturated sample, with a total of 125 respondents with an increase of 80%. The results of the research on the hypothesis which show that (1) Auditor Quality shows positive and significant effect on Audit Quality. (2) Auditor motivation has a negative and significant effect on Audit Quality (3) Experience does not affect Audit Quality. (4) Ethics, Experience and Motivation together, are positive and significant to Audit Quality. Keyword : Ethics, Experience, Motivation and Audit Quality

Download Full-text

Analisis Potensi Pajak Hotel dan Konstribusinya Terhadap PAD Kabupaten Badung

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i02.p10 ◽

2020 ◽

Vol 30 (2) ◽

pp. 403

Author(s):

Kadek Clara Sintha Iswari ◽

Ni Made Dwi Ratnadi

Keyword(s):

Data Collection ◽

Sampling Method ◽

Potential Contribution ◽

Probability Sampling ◽

The North ◽

Analysis Technique ◽

Sample Technique ◽

Saturated Sample

Hotel tax is one of the regional taxes as a contributor to the Regional Original Income (PAD) which has the potential to increase in Badng Regency. The purpose of this study was to determine the hotel tax potential and its contribution in the North Kuta District of the PAD in Badung Regency. The hotel taxpayer population is 405 units. The sample is determined by the non probability sampling method with the saturated sample technique. Data collection through documentation studies and interviews. The analysis technique used is the calculation of hotel tax potential and calculation of hotel tax contributions to PAD. Based on the results of the analysis, there are potential hotel taxes that can still be explored. The contribution of the realization of hotel taxes in the North Kuta District to the Badung Regency PAD was 6.13 percent and 8.35 percent of the Badung Regency Regional tax in 2018. Keywords: Hotel Tax; Potential; Contribution; Local Original Income.

Download Full-text

Peningkatan Kompetensi Dalam Menunjang Kinerja Karyawan Pada PT Batang Bumi Mandiri

Coopetition : Jurnal Ilmiah Manajemen ◽

10.32670/coopetition.v12i3.748 ◽

2021 ◽

Vol 12 (3) ◽

pp. 397-404

Author(s):

Dekky SI Efendi ◽

Sonny Hersonna ◽

DJ Suyaman

Keyword(s):

Data Processing ◽

Sampling Method ◽

Statistical Data ◽

Research Data ◽

Coefficient Of Determination ◽

High Quality ◽

Statistical Data Processing ◽

Sample Technique ◽

Saturated Sample

Competence in an organization or company is important in supporting the performance produced by employees. The management of course will make efforts to increase the competence of its employees with the hope that the performance of the employees will make their work complete and the output produced is of high quality. Recognizing the importance of competence on performance, the authors helped by examining these variables. In this study the researchers collected data by distributing it to all employees at PT Batang Bumi Mandiri with a total of 25, of which the entire population will also be sampled because the sampling method used is the saturated sample technique. In processing this data used statistical data processing tools in the form of SPSS version 26 to assist the author in processing research data. The result of the research is that competence has an effect on performance. The competency variable also has a coefficient of determination of 16.5% to affect performance, while the remaining 83.5% is influenced by other variables not examined in this study.

Download Full-text

Evaluation and analysis on suitability of human settlement environment in Qingdao

PLoS ONE ◽

10.1371/journal.pone.0256502 ◽

2021 ◽

Vol 16 (9) ◽

pp. e0256502

Author(s):

Zhou Jiaxing ◽

Liu Lin ◽

Li Hang ◽

Pei Dongmei

Keyword(s):

Comprehensive Evaluation ◽

Local Development ◽

Evaluation Model ◽

Jiaozhou Bay ◽

Human Settlement ◽

Distribution Law ◽

The North ◽

Spatio Temporal ◽

High Level

Human settlement environment is space places closely related to human production and life, and also surface spaces inseparable from human activities. As a coastal city in the east of China, Qingdao has a relatively high level of urbanization. However, it also along with many urban problems at the same time, among which the problem of human settlement environment has attracted more and more general attention from people. According to the characteristics of human settlement environment in Qingdao, the research constructs an index system with 10 index factors from natural factors and humanity factors, and proposes a comprehensive evaluation model. Evaluate and grade suitability of human settlement environment in Qingdao, explore the spatial aggregation and differentiation of the quality of human settlement environment, and reveal the internal connection of spatial evolution. The results indicate that the overall livability of Qingdao is relatively good, showing a multi-center and radial driving development. The distribution of livability is uneven, showing a decreasing spatial distribution law from the coast to the inland, and the quality of human settlement environment in Jiaozhou Bay and the coastal areas is relatively high. Qingdao is mainly based on natural livability, supplemented by humanity livability, compared with natural suitability, the spatio-temporal evolution characteristics of humanity livability have experienced three stages: rising-contradictory rising-harmonious rising. The quality of human settlement environment has obvious spatial correlation and is positively correlated with the degree of agglomeration, and the agglomeration of blocks with a higher quality of human settlement environment is higher than that of blocks with a lower level. The rule of human settlement environment changing over time is that areas with high quality of human settlement environment begin to shift from the city center to the north and the south, transforming into multi-point development, and overall environmental suitability has been improved. According to the results of the comprehensive evaluation, combined with its local development status and policies, the research puts forward developmental suggestions for the construction of human settlement environment in Qingdao, and provides decision-making basis for relevant departments to solve the problem of deterioration of human settlement environment.

Download Full-text

Pengaruh Penerapan Standar Akuntansi Pemerintahan (Sap) Berbasis Akrual Dan Sistem Akuntansi Keuangan Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Gunung Kidul

Kajian Bisnis STIE Widya Wiwaha ◽

10.32477/jkb.v26i2.273 ◽

2018 ◽

Vol 26 (2) ◽

pp. 113-130

Author(s):

Kurnia Rahmah ◽

Zulkifli Zulkifli

Keyword(s):

Empirical Study ◽

Sampling Method ◽

Financial Statements ◽

Financial Accounting ◽

Accounting System ◽

Accounting Standard ◽

Purposive Sampling ◽

Government Institutions ◽

Government Accounting

This research aims to analyze the effect of application of government accounting standard and the effect of region’s financial accounting system on the quality of regency financial statements GunungKidul regency (empirical study at government institutions in GunungKidul regency DIY). There are 36 respondents in this research uses purposive sampling method. SPSS 17.0 is used to analyze hypotheses in this research. Based on the result of this research are application of accrual basis government accounting standard influence positively, but not significant on quality of regency financial statements GunungKidul regency, and region’s financial accounting system influence positively, but not significant on quality of regency financial statements Gunung Kidul regency.

Download Full-text

FAKTOR-FAKTOR YANG MEMENGARUHI TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP WILAYAH JAKARTA UTARA

Media Bisnis ◽

10.34208/mb.v13i1.955 ◽

2021 ◽

Vol 13 (1) ◽

pp. 65-76

Author(s):

JULIANI JULIANI ◽

RIAN SUMARTA

Keyword(s):

Quality Of Service ◽

Sampling Method ◽

Behavioral Control ◽

Simple Random Sampling ◽

Perceived Behavioral Control ◽

Moral Obligations ◽

Environment Quality ◽

The North ◽

Level Of Understanding

This study aims to obtain empirical evidence of understanding of taxpayers, taxpayer awareness, taxes sanction, taxpayer environment, quality of service, moral obligations and perceived behavioral control of taxpayer compliance. The use of the method in this study is causality research method. The population in this study is an individual taxpayer that registered in North Jakarta Tax Office. Sampling in this study used a simple random sampling method with a total of 103 respondents. The results of this study concluded that understanding of taxpayers, taxes sanction and moral obligations has an influence on the compliance of individual taxpayers registered in the North Jakarta Tax Office. In the sense that the higher the level of understanding of the taxpayer, the firmer the tax sanctions and the better the moral obligations, the higher the level of compliance of individual taxpayers. While taxpayer awareness, taxpayer environment, quality of service and perceived behavioral control do not affect the compliance of individual taxpayers registered in North Jakarta Tax Office.

Download Full-text

PENGARUH ETIKA KEPEMIMPINAN, FUNGSI BADAN PENGAWAS, TINGKAT PEMAHAMAN AKUNTANSI TERHADAP KUALITAS PELAPORAN KEUANGAN LPD DI KOTA DENPASAR

Jurnal Bisnis Terapan ◽

10.24123/jbt.v5i1.4062 ◽

2021 ◽

Vol 5 (1) ◽

pp. 23-34

Author(s):

Desak Ayu Sriary Bhegawati ◽

Ni Nyoman Ari Novarini

Keyword(s):

Financial Reporting ◽

Work Experience ◽

Employee Training ◽

Financial Statements ◽

Customary Law ◽

Microfinance Institutions ◽

Financial Reports ◽

Leadership Ethics ◽

Positive Effect

Abstract Village Credit Institutions are microfinance institutions that reflect the existence of a community in society based on the principles of Balinese customary law. There are 4 problems with the hypothesis of this study, namely leadership ethics has a positive effect on the quality of financial reporting, the function of the Supervisory Body has a positive effect on the quality of financial reporting, Work experience has a positive effect on the quality of financial reporting. The level of accounting comprehension has a positive effect on the quality of financial reporting. Sampling of this study used saturated sampling with all 35 LPD units studied in Denpasar City. The analytical tool used in this research was Multiple Linear Regression. , the results of the study showed that Leadership Ethics, the function of the supervisory body, and the level of accounting understanding have a positive effect on the quality of financial reports at LPDs in Denpasar City. While work experience has no effect on the quality of financial reports at LPDs in Denpasar City. Improving the performance of LPD managers, especially the chairman, must prioritize leadership ethics. In addition, the function of the supervisory body is always improved and refers to procedures according to the rules for presenting financial statements. Accounting understanding also continues to be improved. Employee training continues to be improved because it provides more work roles for the LPDs so that the performance of the Denpasar City LPD continues to increase. Keyword : Quality of Financial Statements, Leadership Ethics, Supervisory Body Functions, Level of Accounting Understanding

Download Full-text

Pengaruh Pengelolaan Barang Milik Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Kepulauan Talaud

JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" ◽

10.35800/jjs.v8i1.15356 ◽

2017 ◽

Vol 8 (1) ◽

Author(s):

Yulpi Poae ◽

Ventje Ilat ◽

Jessy Warongan

Keyword(s):

Local Government ◽

Quantitative Research ◽

Sampling Method ◽

Financial Statements ◽

Coefficient Of Determination ◽

Research Model ◽

Purposive Sampling ◽

Government Planning ◽

And Control

Abstract. This study is intended to analyze the influence of Regional-Owned Asset (BMD) management towards the quality of the financial statements of Talaud Local Government. The variables used in this study are planning, assessment, administration, and BMD surveillance and control. 158 respondents were taken by using purposive sampling method. This is a quantitative research with multiple regression analysis. The results show that the assessment, administration, surveillance and control of BMD partially significantly influence the quality of the financial statements of local government, while the planning has negative and insignificant influence to the quality of the financial statements of local government. The results also indicate that the planning, assessment, administration, surveillance and control of BMD simultaneously, positively and significantly influence the quality of the financial statements of Talaud Local Government. The value of the coefficient of determination shows that planning, assessment, administration, and surveillance and control of BMD influence simultaneously to the quality of financial statements of local government at 36.5%, the balance 63.5% is influenced by other factors outside the research model. Keywords: Quality of Financial Statements of Talaud Local Government, Planning, Assessment, Administration, BMD Surveillance and Control. Abstrak. Penelitian ini bertujuan untuk menganalisis pengaruh pengelolaan Barang Milik Daerah (BMD) terhadap kualitas laporan keuangan Pemerintah Daerah Kabupaten Kepulauan Talaud. Variabel-variabel yang digunakan adalah perencanaan, penilaian, penatausahaan, serta pengawasan dan pengendalian BMD. Dengan menggunakan metode purposive sampling, jumlah sampel penelitian yang diambil sebanyak 158 responden. Jenis penelitian ini adalah kuantitatif dengan menggunakan metode analisis regresi berganda. Hasil penelitian menunjukkan bahwa secara parsial penilaian, penatausahaan, pengawasan dan pengendalian BMD memiliki pengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah daerah, sedangkan perencanaan BMD memiliki pengaruh negatif dan tidak signifikan terhadap kualitas laporan keuangan pemerintah daerah. Hasil pengujian secara simultan menunjukkan bahwa perencanaan, penilaian, penatausahaan, pengawasan dan pengendalian BMD berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah daerah. Nilai dari koefisien determinasi menunjukkan bahwa perencanaan, penilaian, penatausahaan, pengawasan dan pengendalian BMD bersama-sama berkontribusi terhadap kualitas laporan keuangan pemerintah daerah yaitu sebesar 36,5%, sisanya 63,5 % dipengaruhi oleh faktor lain diluar model penelitian. Kata Kunci: Kualitas LKPD, Perencanaan, Penilaian, Penatausahaan, Pengawasan dan Pengendalian BMD

Download Full-text

Analisis Kualitas Audit Syariah Perusahaan JII Tahun 2014-2019

Akuntabilitas ◽

10.15408/akt.v14i2.22401 ◽

2021 ◽

Vol 14 (2) ◽

pp. 243-254

Author(s):

Titin Agustin Nengsih ◽

Muhamad Subhan ◽

Juliana Juliana

Keyword(s):

Logistic Regression ◽

Regression Analysis ◽

Sampling Method ◽

Audit Quality ◽

Financial Statements ◽

Coefficient Of Determination ◽

Education Experience ◽

Provision Of Services ◽

Rules And Principles

The quality of sharia audit is the provision of services performed by auditors to disclose financial statements that are free from material misstatement either caused by fraud committed by the company manager or the independence of auditors who audit the financial statements based on Islamic rules and principles. The purpose of this study is to analysis of the quality of sharia audit based on education, experience, and independence of auditors on the companies listed in the Jakarta Islamic Index. The population in this study is all companies registered in the Jakarta Islamic Index in 2014 - 2019 with sampling method is according to the specified criteria so the number of samples is 53 companies. The results of Logistic Regression Analysis show that the coefficient of determination obtained as 0.574, it means that 57.4% of the quality of sharia audit quality is influenced by education, experience, and independence of auditors. Furthermore, the auditor’s education and auditor’s experience have no effect on the quality of sharia audit. While the independence of auditors significantly affects the quality of sharia audits.How to Cite:Nengsih, T. A., Subhan, M., & Juliana. (2021). Analisis Kualitas Audit Syariah Perusahaan JII Tahun 2014-2019. Akuntabilitas: Jurnal Ilmu Akuntansi, 14(2), 243-254.

Download Full-text

The Effect of Teamwork, Internal Work Environment and Financial Compensation on Employee Performance at Sold Out Distro

Indonesian Journal of Law and Economics Review ◽

10.21070/ijler.2021.v11.703 ◽

2021 ◽

Vol 11 ◽

Author(s):

Nadia Rahma Ayu Wijayanti ◽

Dewi Andriani

Keyword(s):

Data Analysis ◽

Work Environment ◽

Sampling Method ◽

Employee Performance ◽

Financial Compensation ◽

Internal Work ◽

Analysis Technique ◽

Sample Technique ◽

Saturated Sample ◽

Approach Method

This study aims to determine the effect of Teamwork, Internal Work Environment and Financial Compensation on Employee Performance at Sold Out Distro in Tulangan Sidoarjo. The method used in this research is a quantitative approach method. Sampling in this study was carried out by non probability sampling method with saturated sample technique with the number of respondents as many as 95 respondents who become employees at Sold Out Distro in Tulangan Sidoarjo. Data collection techniques using a questionnaire. The data analysis technique used in this study uses multiple linear regression using the SPSS statistics version 25 program. The results of this study prove that Teamwork partially affect Employee Performance, Internal Work Environment partially affect Employee Performance and Financial Compensation partially affect Employee Performance.

Download Full-text