scholarly journals Faktor-Faktor Yang Mempengaruhi Pertimbangan Auditor Dalam Mengevaluasi Bukti Audit Pada Kantor Akuntan Publik: Studi Empiris di Jawa Tengah dan DIY

ProBank ◽  
2018 ◽  
Vol 3 (1) ◽  
pp. 1-9
Author(s):  
Mulyadi Mulyadi ◽  
Yuniatin TDKW
Keyword(s):  
Linear Regression ◽  
Reliability Test ◽  
Public Accounting ◽  
Factors Affecting ◽  
Accounting Firm ◽  
Central Java ◽  
Normality Test ◽  
Client Preference ◽  
Audit Evidence ◽  
And Task

This study aims to provide empirical evidence that: Analysis of Factors Affecting Auditor Consideration in Evaluating Audit Evidence At KAP Central Java and DIY. The research location used is Public Accounting Firm in Central Java and DIY. The population in this study is the overall auditor who works in Public Accounting Firm in Central Java and and DIY. The technique in sampling is Purposive Sampling. The sample used in this study is 82 auditors. The research instrument was tested by using validity test and reliability test. As for the classical assumption test used normality test, multicolonierity test, heteroscedasticity test and autocorrelation test. The data of this research were analyzed by multiple linear regression and t test. The result of hypothesis analysis is Persuasion on Client's preference, Pressure of Obedience, Audit Experience and Skepticism individually have a positive and significant impact on Auditor Consideration in Evaluating Audit evidence. The result of test of R2 shows variables of Persuasion on Client's preference, Pressure of Obedience, Audit Experience, Skepticism can give 77.4% influence to Auditor's Consideration in Evaluating Audit Audit, while the rest of 22.6% is influenced by other factors not examined, for example competence , professionalism, and task complexity.Keywords: Auditor's Consideration In Evaluating Audit Evidence, Persuasion on Client Preference, Pressure of Obedience, Audit

scholarly journals Pengaruh Tingkat Adopsi Budidaya Padi Organik terhadap Keberlanjutan Budidaya Padi Organik di Kabupaten Boyolali

2018 ◽  
Vol 33 (2) ◽  
pp. 153
Author(s):  
Putri Permatasari ◽  
Sapja Anantanyu ◽  
Widyatmani Sih Dewi
Keyword(s):  
Linear Regression ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Rice Cultivation ◽  
Factors Affecting ◽  
Adoption Rate ◽  
Land Preparation ◽  
Organic Rice ◽  
Central Java ◽  
Analysis Technique

Boyolali Regency of Central Java, Indonesia is an area that has developed organic rice cultivation. The development of the adoption rate organic rice cultivation has been conducted since 2009 and still sustainability until today. In fact, not all regions can accept and apply organic rice cultivation. This research was conducted from December 2016 to February 2017 in Boyolali Regency. This research aimed to analyze : (1) the adoption of organic rice cultivation in Boyolali Regency (2) the sustainability of organic rice cultivation in Boyolali Regency (3) the factors affecting the sustainability of organic rice cultivation in Boyolali Regency. This study was quantitative research with explanatory type. The analysis technique employed in this study was a Linear Regression; the sample consisted of 86 farmers living in the Sub Districts having widest organic rice farmland: Sambi, Mojosongo, and Andong. The result of research done by linear regression analysis using SPSS 23,0 program showed that the adoption rate of organic rice cultivation affected directly the sustainability of organic rice significantly with t-test probability (Sign) value of 0,017 less than specified α of 0,05. It indicated that seed preparation, land preparation, seeding, planting, fertilizing and maintenance affected the sustainability of organic rice cultivation in terms of economic and social.<br /><br />

scholarly journals Pengaruh Pelatihan Kerja Terhadap Kinerja Karyawan Pada PT. Penerbit Erlangga Cabang Samarinda

2020 ◽  
Vol 1 (2) ◽  
Author(s):  
Muhtar Sehe ◽  
Syachrul Syachrul ◽  
Zalfiani Zalfiani
Keyword(s):  
Linear Regression ◽  
Data Processing ◽  
Job Training ◽  
Employee Performance ◽  
Hypothesis Test ◽  
Reliability Test ◽  
Simple Linear Regression ◽  
Validity Test ◽  
Normality Test ◽  
Professional Resources

Employee performance is the results achieved and the achievements shown by employees that help the company achieve the goals it sets. One way that can be done to print these professional resources is to conduct or include employees in a training. This study aims to analyze the effect of job training on employee performance at PT. Publisher Erlangga Branch Samarinda. Data processing in this study used SPSS 17 for windows software, while for testing using a questionnaire in the validity test and reliability test before the study. The classic assumption test used is the normality test. The hypothesis test used is simple linear regression. After analyzing the data obtained from the respondents, the researcher concludes that job training has an effect on employee performance at PT. Erlangga Publisher, Samarinda Branch.

scholarly journals PENGARUH LOCUS OF CONTROL DAN KOMPLEKSITAS TUGAS DENGAN SIFAT MACHIAVELLIAN SEBAGAI PEMODERASI TERHADAP PERILAKU DISFUNGSIONAL AUDIT DI KAP KOTA DENPASAR

2021 ◽  
Vol 14 (2) ◽  
pp. 17-31
Author(s):  
I Wayan Kartana
Keyword(s):  
Audit Quality ◽  
Task Complexity ◽  
Code Of Ethics ◽  
Financial Statements ◽  
Sem Analysis ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Financial Scandals ◽  
And Task

Independent auditor services are needed to determine the reliability of the financial statements presented by management and to give an opinion towards the financial statements in a credible manner, so that they can be trusted and obtain larger market share.  In addition, the reporting process must also be effective by employing competent and objective independent auditors to give high quality audit based on the Professional Standards of Public Accountants (SPAP) and the Code of Ethics (IAPI,2016). On the other side, non-compliance towards SPAP and the Code of Ethics can reduce the audit quality. The non-compliance to the standards leads to violation cases and financial scandals, which inhibits the credibility of the auditors. This study aims to examine the effect of locus of external and task complexity towards the dysfunctional audit behavior moderated by Machiavellian. This research was conducted on auditors that was registered at the Public Accounting Firm (KAP) in Denpasar using the PLS-SEM analysis and with the support of SmartPLS 3.0. Software. The results showed that the auditor’s dysfunctional behavior can be caused by the variations of external locus, the complexity of the task which interacts with Machiavellian.

scholarly journals PENGARUH FRAUD DIAMOND THEORY TERHADAP KECURANGAN (FRAUD) PADA KOPERASI KREDIT PINTU AIR

2021 ◽  
Vol 5 (1) ◽  
pp. 56-67
Author(s):  
Paulus Libu Lamawitak ◽  
Emilianus Eo Kutu Goo
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Reliability Test ◽  
Validity And Reliability ◽  
Analysis Techniques ◽  
Normality Test ◽  
Instrument Reliability

This study aims to determine the effect of partial financial target, ineffective monitoring, and capability for fraud. The data of this study were obtained from questionnaires. This research includes quantitatives research. The population of this study is 100 employees who work at the Sluice Credit Cooperative and the sample determination technique uses the slovin formula. The number of respondents in this study were 50 employees. The instrument reliability test includes the validity and reliability test, the classic assumption test includes the normality test, the heterokedasticity test and the multicollinearity test. Data analysis techniques using multiple linear regression analysis with hypothesis testing (t test). The results showed that the (1) financial target had a significant effect on fraud with a significant value of 0,003 < 0,05 (2) ineffective monitoring has a significant effect on fraud with a significant value of 0,002 < 0,05; (3) capability has a significant effect on fraud with a significance value of 0,000 < 0,005.

scholarly journals Auditor’s Professional Skepticism: An Empirical Study At Public Accounting Firm in Central Java Province

2021 ◽  
Vol 25 (1) ◽  
pp. 85
Author(s):  
Ardiani Ika Sulistyawati, Aprih Santoso
Keyword(s):  
Sampling Method ◽  
Sampling Technique ◽  
Legal Certainty ◽  
Analysis Method ◽  
Public Accounting ◽  
Professional Skepticism ◽  
Accounting Firm ◽  
Central Java ◽  
Pls Analysis ◽  
Central Java Province

This study examines and analyzes the effect of experience, expertise, audit situation, ethics, and legal certainty on auditors' professional skepticism. The sample of this research is auditors who work at a public accounting firm in Central Java Province. Samples were taken using the non-probability sampling method, using the purposive sampling technique with 104 auditors as respondents. The analysis method used is PLS analysis. The research results show that experience and ethics affect the professional skepticism of auditors, while expertise, audit situation, and legal certainty do not affect the professional skepticism of auditors. The results of this study are expected to maintain the professional skepticism of auditors in evaluating critical audit evidence.

scholarly journals Pengaruh Keselamatan dan Kesehatan Kerja Terhadap Kinerja Pekerja Pada Perusahaan Penyosohan Beras di Desa Jagapati, Angantaka, Sedang kec. Abiansemal kab. Badung

2019 ◽  
Vol 8 (1) ◽  
pp. 35
Author(s):  
Krisna Dwipayana ◽  
I Nyoman Sucipta ◽  
I Putu Gede Budisanjaya
Keyword(s):  
Linear Regression ◽  
Occupational Safety ◽  
Occupational Safety And Health ◽  
Coefficient Of Determination ◽  
Reliability Test ◽  
Validity Test ◽  
Normality Test ◽  
Safety And Health ◽  
Regression Test ◽  
The Relationship

This study aims to determine the effect of occupational safety and health (K3) on worker performance and to find out the factors that most influence the performance of workers in the rice fueling company. The questionnaire was used as a data collection tool that was disseminated to 20 employees in the suppression of rice in the area of ??Sedang, Angataka, jagapati, Kec.Abiansemal, Kab. Kadung. Analysis of this study were emalyzed using validity test, normality test, reliability test and linear regression test. The results of the validity test analysis are 9 invalid questions. The results of the normality test, the data are normally distributed with a significance value of 0.819. The reliability test obtained the results of the data that was reliable with the value of Cronbach's Alpha 0.933. As well as the analysis of the linear regression test the results are closely related. From the research conducted it can be concluded that (1) the relationship of Occupational Safety and Health (K3) to the workforce can be seen from the magnitude of the coefficient of determination (R2) the relationship between the factors that influence K3 and the performance of workers. The performance of workers with supervisory factors has a coefficient of determination of 61.27% and with occupational safety of 88.51%, with health of workers of 86.09%, (2) Factors that most influence the performance of workers in the company of raising rice are factors of work safety, where the closeness of the relationship between the two is 61.27%.

scholarly journals pengaruh profesionalisme auditor pada keberhasilan auditor dalam menemukan kecurangan

2018 ◽  
pp. 1992 ◽  
Author(s):  
I Gusti Agung Ayu Ambalika ◽  
I Gusti Ayu Made Asri Dwija Putri
Keyword(s):  
Regression Analysis ◽  
Financial Statements ◽  
Public Accounting ◽  
Accounting Firm ◽  
Knowledge And Skills ◽  
Quality Audit ◽  
Analysis Technique ◽  
Key Word ◽  
Audit Evidence

Auditor professionalism is important on the auditor work field. Auditor’s knowledge and skills would be very helpful to identify, judge, and evaluate any audit evidence in order to have a good quality audit evidence.This research was conducted at 7 Public Accounting Firm that existed in Bali by using questionnaire technique as a method of collecting data. The number of samples used in this study were 38 respondents. The analysis technique used is regression analysis test.Based on the results of research conducted, it is known that auditor professionalism has a significant effect on its success in finding fraud in financial statements in an organization. This can show that, the more professional an auditor the auditor's success in finding the cheating will be better. Key Word : Auditor Profesionalism, Finding Fraud

scholarly journals EFFECT OF AUDIT EXPERTISE, COMPLIANCE PRESSURE, TASK COMPLEXITY, AND EXPERIENCE ON AUDIT JUDGEMENT

2019 ◽  
Vol 8 (2) ◽  
pp. 100
Author(s):  
Ice Nasyrah Noor ◽  
Eka Pujianthi ◽  
Meuthia Hamun
Keyword(s):  
Task Complexity ◽  
Reliability Test ◽  
Sampling Techniques ◽  
Public Accounting ◽  
Auditor Judgment ◽  
Accounting Firm ◽  
Audit Judgment ◽  
Regression Test ◽  
Convenience Sampling ◽  
Positive Effect

This study aims to analyze the effect of audit expertise, compliance pressure, task complexity, and experience on audit judgment. Sampling techniques use in this research is convenience sampling. The sample in this study are 93 respondents in several Public Accounting Firm in Special Capital Region of Jakarta area. This research is using the test of validity, reliability test, multiple linear regression test, F test, and also t-test. Based on the results of the study, shows that the audit expertise, compliance pressure, task complexity, and experience have a positive effect on auditor judgment.

Keahlian Auditor, Pengetahuan Auditor, dan Kompleksitas Tugas terhadap Audit Judgment pada Kantor Akuntan Publik di Semarang

2021 ◽  
Vol 23 (2) ◽  
pp. 135-144
Author(s):  
Hermawan Triono
Keyword(s):  
Data Analysis ◽  
Task Complexity ◽  
Linear Analysis ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Audit Judgment ◽  
Positive Effect ◽  
And Task

This study aims to determine the effect of Auditor Expertise, Auditor Knowledge and Task Complexity on Audit Judgment at a Public Accounting Firm in Semarang. The population contained in this study is the Auditor who served at the Public Accounting Firm in Semarang with the number of respondents as many as 34 auditors. The method of determining the sample using the census technique. Data analysis used multiple linear analysis. The results of the analysis show that Auditor expertise and Auditor knowledge have a positive effect on Audit judgment, while task complexity has no effect on Audit judgment.

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