scholarly journals THE FACTORS THAT AFFECT THE AUDIT QUALITY

Author(s):  
Hari Setiyawati ◽  
Diah Iskandar ◽  
Gustita Arnawati Putri

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.

2021 ◽  
Vol 22 (1) ◽  
pp. 20-39
Author(s):  
Agus Tina ◽  
Eka Nurmala Sari

This study aims to test and  prove empirically about the effect of professionalism to audit quality wich is moderated by integrity. This study is quantitative study with associative approach. Survey method was used by giving questionnaires to the auditors who work in public accounting firm in Medan. Probability sampling was chosen to by 60 persons as sample. The Data was analyzed by structural equation model partial least square (SEM-PLS).  The results showed that the competence has no effect on audit quality.  Professionalism has no effect on audit quality.  But integrity could moderated the effect of professionalism to audit quality


2020 ◽  
Vol 7 (8) ◽  
pp. 1572
Author(s):  
Fenti Erlinda ◽  
Rini Safitri

Research on intention to apply has been done before. Some of  the research that resulted in that the variables - variables that influence on intention to apply is employer branding , reputation of the company , the website recruitment , will be but the results of the study are contained inaccuracies which said that the reputation of the company and website recruitment no effect on intention to apply, so it needs to do research back to answer the formulation of the problems associated with the effect of employer branding, reputation of the company and website recruitment against intention to apply. The purpose of this study was to determine the effect of employer branding, company reputation, and website recruitment on intention to apply. The population in the study subjects was 102,290 people with a sample of respondents as many as 99 people. The method of determining the sample using simple random sampling method. Data collection in this study was carried out through observation, interviews, and questionnaires. The approach that is used in research this is the approach of quantitative, testing the hypothesis in research is using Partial Least Square (PLS) version 3.2.9. Results of the study show the employer branding and reputation of the company has influence positively and significantly to intention to apply, while the website recruitment has influence negatively and significantly against intention to apply.Keywords: employer branding, company reputation, website recruitment, intention to apply


2019 ◽  
Vol 6 (01) ◽  
Author(s):  
Endang Kusnadi ◽  
Syahril Djaddang

ABSTRACT  This research proves the truth of professional ethics and the professionalism of internal auditors on audit quality with whistleblowing and professional skepticism as moderation. The population in this study were auditors internally at the inspector general of the Ministry of Religion. The samples used in this study were 70 respondents using the simple random sampling method. Data analysis methods carried out with structural equation model structural equations with partial variants at least squared to analyze the relationship between dependent variable audit quality with several independent variables, profession, profession, and internal auditors, and moderating variables whistleblowing behavior and professional skepticism. Evaluation results indicate ethics that prove the significance of audit quality and not significant professionalism on audit quality. The whistleblowing behavior variable significantly moderates the influence of professional ethics on audit quality and the professional skepticism variable does not significantly moderate the influence of professional ethics on audit quality. ABSTRAK  Studi ini bertujuan untuk membuktikan bahwa etika profesi dan profesionalisme auditor internal berpengaruh terhadap kualitas audit dengan perilaku whistleblowing dan skeptisme profesional sebagai moderasi. Populasi dalam penelitian ini adalah para auditor internal pada inspektorat jenderal kementerian agama. Sampel yang digunakan dalam penelitian ini sebanyak 70 responden menggunakan metode simple random sampling. Metode analisis data dilakukan dengan model struktrural structural equation model berbasis varian dengan alternatif partial least square untuk menganalisa hubungan antara variabel dependen kualitas audit dengan beberapa variable independen etika profesi dan profesionalisme auditor internal dan variabel moderasi perilaku whistleblowing dan skeptisme profesional. Hasil pengujian menunjukkan etika profesi berpengaruh signifikan terhadap kualitas audit dan profesionalisme tidak berpengaruh signifikan terhadap kualitas audit. Variabel perilaku whistleblowing signifikan memoderasi pengaruh etika profesi terhadap kualitas audit dan variabel skeptisme profesional tidak signifikan memoderasi pengaruh etika profesi terhadap kualitas audit. JEL Classification: M42, L20


2018 ◽  
Vol 2 (2) ◽  
pp. 57-62
Author(s):  
Ike Nesdia Rahmawati

Abstrak Kualitas kehidupan kerja dan kepuasan kerja perawat telah diketahui dapat mempengaruhi turnover pada tenaga kesehatan. Informasi tentang hubungan kualitas kerja dan kepuasan kerja pada perawat masih sangat minimal. Tujuan dari penelitian ini adalah untuk menganalisis hubungan antara kualitas kehidupan kerja dan kepuasan kerja perawat. Penelitian ini menggunakan disain penelitian survey ekspanatif dengan pendekatan cross sectional. Data didapatkan dari 32 perawat melalui simple random sampling dan dianalisis menggunakan partial least square (PLS). Hasil penelitian menunjukkan ada hubungan antara kualitas kehidupan kerja dan kepuasan kerja perawat. Meningkatkan kualitas kehidupan kerja perawat dapat menjadi strategi untuk meningkatkan kepuasan kerja perawat.   Kata Kunci: Kualitas, Kepuasan Kerja, Manajemen, Keperawatan


2021 ◽  
Vol 8 (9) ◽  
pp. 102-114
Author(s):  
Shabrina Tri Asti Nasution

The purpose of this study is to detect factors that encourage an increase in auditor professionalism skepticism so that they are able to produce quality audits. It is realized that audit quality comes from a good audit process and the auditor puts forward a good attitude of professional skepticism. The results of this study indicate that the experience and competence of auditors can increase the attitude of skepticism of auditor professionalism and audit quality. In addition, the skepticism of the auditor's professionalism is able to mediate the experience of the auditor and the competence of the auditor affects the quality of the audit. For KAP, especially in the city of Medan, it has an obligation to provide an equal portion of audit assignments to all auditors and provide opportunities for auditors to improve their abilities by attending education and training from both formal and non-formal educational institutions. Keywords: Experience, Competence, Skepticism, Audit Quality.


2020 ◽  
Vol 1 (4) ◽  
pp. 239-248
Author(s):  
Alfatih Sikki Manggabarani ◽  
Faisal Marzuki ◽  
Mahendro

This research is a quantitative study that aims to determine the Millennial Generation Characteristics of Employee Engagement. The population in this study The study was conducted by taking samples of Millennials who are actively working at Micro Finance companies with a total of 150 respondents. The sample size was taken as many as 150 respondents, with probability sampling methods especially simple random sampling. Data collection was carried out through questionnaires. The analysis technique used is the PLS (Partial Least Square) analysis method. The results of this study indicate that the value of R- Square (R2) Employee Engagement is 0.786 and Employee Satisfaction is 0.647 thus indicating that the contribution of Grit, Worklife Balance, and Jon Resources variables to Employee Engagement and Employee Satisfaction are 0.786 or 78.6% and 0.647 or 64.7%. And the rest is influenced by other factors not examined.


2020 ◽  
Vol 1 (3) ◽  
pp. 229-237
Author(s):  
Faiz Alvin ◽  
Apollo

Penelitian ini bertujuan untuk menguji pengaruh modernisasi sistem administrasi perpajakan, sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi yang terdaftar di Kantor Pelayanan Pajak (KPP) Pramata Jakarta – Palmerah. Penelitian Ini termasuk ke dalam jenis penelitian kausal. Populasi dalam penelitian ini adalah wajib pajak orang pribadi yang terdaftar di Kantor Pelayanan Pajak Pratama Jakarta –Palmerah, dengan pengumpulan data mengguanakan metode langsung dengan menyebarkan kuesioner kepada wajib pajak. Teknik pengambilan sempel menggunakan simple random sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah Analisis Partial Least Square (PLS) dengan menggunakan software Smart-PLS 3.0. Berdasarkan hasil analisis data diambil kesimpulan bahwa pertama, terdapat pengaruh signifikan dan positif Modernisasi Sistem Administrasi Perpajakan terhadap kepatuhan wajib pajak. Kedua, terdapat pengaruh signifikan dan positif Sanksi pajak terhadap kepatuhan wajib pajak.


2019 ◽  
Vol 5 (1) ◽  
pp. 65
Author(s):  
Sofie Sofie ◽  
Nanda Afriandi Nugroho

<pre><span>This study aims to determine the effect of professional skepticism, independence, and time pressure on the ability of auditors to detect fraud. Subjects in this study are auditors who work in Public Accounting Firm in DKI Jakarta. In this study, a sample of 103 respondents was chosen by convenience sampling method. A total of 103 questionnaires were given then 103 questionnaires were returned and there were 100 questionnaires that could be used and checked using multiple linear regression models, while there were 3 questionnaires that could not be used because there was no answer. Analyzer used in this research is SPSS 22. The results of auditor skepticism and independence have a significant positive effect on auditor fraud detection ability. Time pressure affects the fraud detection ability significantly negatively.</span></pre>


2021 ◽  
Vol 7 (2) ◽  
pp. 145-156
Author(s):  
Isna Farhani ◽  
Vita Elisa Fitriana

ABSTRACTThis study aims to examine whether time budget pressure and organizational-professional conflict have an effect on audit quality in the public accounting firm. This research uses quantitative methods. The primary questionnaire and data used in this study were obtained from auditors who work in public accounting firms in Indonesia. Sampling was done using purposive sampling method. To test the hypothesis, researchers used Structural Equation Model with the Partial Least Square approach. The result shows that both time budget pressure and organizational-professional conflict have the negative effect on audit quality. It implies that to maintain audit quality, is not enough just relied on the competence of the auditor, but also the psychological or behavioral experienced by the auditor.ABSTRAKPenelitian ini bertujuan untuk menguji apakah tekanan anggaran waktu dan konflik organisasi-profesional berpengaruh terhadap kualitas audit pada Kantor Akuntan Publik. Penelitian ini menggunakan metode kuantitatif. Kuesioner primer dan data yang digunakan dalam penelitian ini diperoleh dari auditor yang bekerja pada Kantor Akuntan Publik di Indonesia. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling. Untuk menguji hipotesis peneliti menggunakan Structural Equation Model dengan pendekatan Partial Least Square. Hasil pengujian menunjukkan bahwa baik tekanan anggaran waktu maupun konflik organisasi-profesional memberikan dampak negatif terhadap kualitas audit. Hal tersebut mengindikasikan bahwa untuk menjaga kualitas audit, tidak cukup hanya berdasarkan pada sisi kompetensi yang dimiliki auditor, tetapi juga sisi psikologis atau perilaku yang dialami oleh auditor terkait.


PeerJ ◽  
2018 ◽  
Vol 6 ◽  
pp. e5722 ◽  
Author(s):  
Wartini Ng ◽  
Budiman Minasny ◽  
Brendan Malone ◽  
Patrick Filippi

Background The use of visible-near infrared (vis-NIR) spectroscopy for rapid soil characterisation has gained a lot of interest in recent times. Soil spectra absorbance from the visible-infrared range can be calibrated using regression models to predict a set of soil properties. The accuracy of these regression models relies heavily on the calibration set. The optimum sample size and the overall sample representativeness of the dataset could further improve the model performance. However, there is no guideline on which sampling method should be used under different size of datasets. Methods Here, we show different sampling algorithms performed differently under different data size and different regression models (Cubist regression tree and Partial Least Square Regression (PLSR)). We analysed the effect of three sampling algorithms: Kennard-Stone (KS), conditioned Latin Hypercube Sampling (cLHS) and k-means clustering (KM) against random sampling on the prediction of up to five different soil properties (sand, clay, carbon content, cation exchange capacity and pH) on three datasets. These datasets have different coverages: a European continental dataset (LUCAS, n = 5,639), a regional dataset from Australia (Geeves, n = 379), and a local dataset from New South Wales, Australia (Hillston, n = 384). Calibration sample sizes ranging from 50 to 3,000 were derived and tested for the continental dataset; and from 50 to 200 samples for the regional and local datasets. Results Overall, the PLSR gives a better prediction in comparison to the Cubist model for the prediction of various soil properties. It is also less prone to the choice of sampling algorithm. The KM algorithm is more representative in the larger dataset up to a certain calibration sample size. The KS algorithm appears to be more efficient (as compared to random sampling) in small datasets; however, the prediction performance varied a lot between soil properties. The cLHS sampling algorithm is the most robust sampling method for multiple soil properties regardless of the sample size. Discussion Our results suggested that the optimum calibration sample size relied on how much generalization the model had to create. The use of the sampling algorithm is beneficial for larger datasets than smaller datasets where only small improvements can be made. KM is suitable for large datasets, KS is efficient in small datasets but results can be variable, while cLHS is less affected by sample size.


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