ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS HASIL AUDIT PADA KANTOR AKUNTAN PUBLIK DI SUMATERA

2011 ◽  
Author(s):  
Fikri Ghani ◽  
Ethika Ethika
Keyword(s):  
Work Experience ◽  
Quality Audit ◽  
Audit Result ◽  
Professional Care ◽  
Public Accountant

The purpose of this research is to test the factors that influence quality audit. The sample of this research is auditors who work in public accountant office of Sumatera. The data were collected by sending 136 questioner, but only 72 questioner were back. There are two hypothesis that can be accepted and five were rejected from seven hypothesis tested. The accepted hypothesis are the significant influential integrity to the quality of audit result and significant influential knowledge to the quality of audit result. Meanwhile the rejected hypothesis are the inexistence of significant influential between the independence and the result audit, the inexistence of work experience influence to the audit result, the inexistence of due professional care influence to the audit result, in existence of objectivity influence to the audit result and inexistence of competence influence to the audit result.

scholarly journals The Influence Of Independence, Work Experience, Due Professional Care, Accountability, Integrity, And Clients Pressure On Audit Quality

2019 ◽  
Vol 16 (2) ◽  
pp. 17
Author(s):  
Windhy Puspitasari ◽  
Astrid Mafela ◽  
Fithriana Melani
Keyword(s):  
Work Experience ◽  
Audit Quality ◽  
Survey Method ◽  
Future Research ◽  
The Mean ◽  
Convenience Sampling ◽  
Professional Care ◽  
Client Pressure ◽  
Big Four ◽  
Public Accountant

<p>This research aims to prove the influence of independence, work experience, due professional care, accountability, integrity, and client pressure. The respondent of this research is auditors that working at big four and non-big four Public Accountant Firms (KAPs) located in Jakarta, which is junior, senior, and manager position. The total respondents are 91. This research was conducted using a survey method. Data were collected by distributing questionnaires using convenience sampling. The data analysis used multiple regression.<strong> </strong>The results indicate that independence, work experience, due professional care, integrity, and clients pressure have a significant influence on audit quality. Since the mean score for all variable are not achieved Likert scale 3 or agree, for future research need to consider for distributing from senior auditor with experience for more than five years.<strong></strong></p>

scholarly journals IMPLEMENTASI AUDIT BERBASIS RESIKO DAN DUE PROFESIONAL CARE YANG DIMILIKI AUDITOR BERDAMPAK PADA KUALITAS AUDIT

2019 ◽  
Vol 11 (1) ◽  
Author(s):  
Surtikanti SE.,M.Si ◽  
Dean Subhan Saleh
Keyword(s):  
Work Experience ◽  
Latent Variables ◽  
Quantitative Approach ◽  
Test Statistic ◽  
Financial Report ◽  
Verification Method ◽  
Professional Care ◽  
Descriptive Method

ABSTRACT Due professional care and work experience are the most important to be have by auditor. The auditor must have due professional care and work experience to produce a good financial report. If auditor have a good due professional care and work experience, then the quality of audit will be good. Due professional care and work experience will affect the quality of audit. But in fact, the quality of audit produced bay auditor is not good enough. The purpose of this research is the effect of due professional care and work experienceto quality of audit survey on KAP existing in Bandung. The method used in this research is descriptive method, verification with quantitative approach. Descriptive method used to determine due professional care and work experience to quality of audit. The test statistic used is the calculation of validity and relibility testing using software SPSS 18.0 for windows. For verification method using SEM PLS, evaluation results outer model by value loading factor and discrimination validity. All the indicators used in this research is valid and able to measure latent variables. The result from this research indicate that due professional care has a significant impact on the quality of audit that if due professional care great then the resulting quality of audit would be great, while work experience has a significant impact on the quality of audit that if work experience is good then the quality of audit would be good.   Keywords : Due Professional Care, Risk Audit, and Quality of Audit

scholarly journals Do Work Experience, Good Governance, and Independence Influence the Audit Quality?

2019 ◽  
Vol 8 (12) ◽  
pp. 479-483
Keyword(s):  
Financial Reporting ◽  
Work Experience ◽  
Audit Quality ◽  
Good Governance ◽  
Least Square ◽  
Financial Statement Fraud ◽  
Audit Result ◽  
Business Entities ◽  
The Many

Financial auditors play an important role in the financial reporting of business entities. The auditor must examine the report or bookkeeping company. When conducting its audit work, auditors are required to have competence in accounting or finance and always maintain an independent attitude. Even so, until now there are still many people who doubt the competence and independence of public accountants. This is compounded by the many cases involving the public accounting profession, in many financial statement fraud cases that occurs worldwide such as the Enron, Phar-Mor, Crazy Eddie case. This study aims to analyze in order to obtained statistical result regarding how auditor work experience, understanding of Good Governance (GG), independence of auditor influenced quality of the audit result. The sample in our study was obtained by using a purposive sampling method for certified auditor firm in the Jakarta Special Capital Region. We have 200 auditors as our respondents from various audit firms. Hypothesis testing is done by using ordinary least square. We used determination of coefficient, t test and f test. On the conclusion, we have evidence that good governance variable significantly influences audit quality, while work experience variables and independence variable do not significantly influence audit quality. Our study also stated that all the independent variables give influence magnitude 64.8 percent for explaining quality of audit.

scholarly journals THE INFLUENCING FACTORS OF QUALITY AUDIT

2020 ◽  
Vol 23 (2) ◽  
Author(s):  
Tigor Sitorus ◽  
Tonny Hendratono ◽  
Nesia Fransisca
Keyword(s):  
Professional Ethics ◽  
Structural Equation ◽  
Negative Influence ◽  
Positive Influence ◽  
Equation Model ◽  
Quality Audit ◽  
Confirmatory Factor ◽  
Relationship Of ◽  
Public Accountant

Purpose: This study aims to extend and investigates the relationship of Professionalism, Implementation Professional Ethics with Quality of Audit by propose the Client Acceptability as a meditation variable for filling the gap of prior research.Methodology/Approach: This research is a quantitative method, conducted at Public Accountant Office surrounded Jakarta with 176 respondents from 41 offices. The data analyzed by Structural Equation Model using Amos program.Findings : The model is Good, and Confirmatory Factor Analysis proves  have a high loading. The testing hypotheses shows; 1). Professionalism has negative influence but not significantly on Quality of Audit, 2). Professionalism has negative influence and significantly on Client Acceptability, 3). Implementation of Professional Ethics has positive influence and significantly on Quality of Audit, 4). Implementation of Professional Ethics has positive influence and significantly on Client Acceptability, 5). Client Acceptability has positive influence and significantly on Quality of Audit so this is evidently that Client Acceptability totally may act as intervening variable.Originality/Value of paper: However this study may assist public accountant office in increasing the quality of audit by increasing the client acceptability.Research Limitation/implication: The study is limited to public accountant sector surrounded Jakarta, Indonesia that experienced a significant decline in quality audit.

PROFESSIONAL ATTRIBUTES OF INTERNAL AUDITORS IN RIAU

2018 ◽  
Vol 3 (2) ◽  
pp. 161
Author(s):  
Satria Tri Nanda
Keyword(s):  
Regression Analysis ◽  
Audit Quality ◽  
Hypotheses Testing ◽  
Internal Auditors ◽  
Factors Influencing ◽  
Professional Attributes ◽  
Professional Care ◽  
Positive Effect

<p><em>This research aims to identify the factors influencing the audit quality of auditors at Inspektorat Provinsi Riau. The population in this research were auditor, examiner, assistant examiner, and P2UPD (Pengawas Penyelenggara Urusan Pemerintah di Daerah) in charge at the Inspectorate in Riau Province and all Inspectorates in Districts and Cities in Riau Province. A total of 290 set of questionnaire were sent and a number of 184 of questionnaires were processed. Using regression analysis conducted by SPSS, the hypotheses testing analysis results show that experience, responsiveness, professional care, executive involvement</em><em>t, planning</em><em> and auditability have significant and positive effect on audit quality. These results indicate that the higher the levels of experience, responsiveness, professional care, executive involvement and auditability of Inspectorate officials, the better the quality of audit performed by the Inspectorate Officials of Riau Province.</em></p>

scholarly journals Compassion fatigue of funeral directors during and after the first wave of COVID-19

2021 ◽  
Author(s):  
Roel Van Overmeire ◽  
Rose-Lima Van Keer ◽  
Marie Cocquyt ◽  
Johan Bilsen
Keyword(s):  
Compassion Fatigue ◽  
Work Experience ◽  
Online Survey ◽  
Secondary Trauma ◽  
Compassion Satisfaction ◽  
Funeral Directors ◽  
Quality Of Life Scale ◽  
Life Scale ◽  
And Gender

Abstract Background Compassion fatigue has not been studied among funeral directors. Yet, funeral directors have been exposed to the same risks for compassion fatigue as other caregivers during the coronavirus disease 2019 (COVID-19) pandemic. Methods An online survey was spread two times to 287 employees of funeral home DELA, in Belgium. Once during the height of the first wave of COVID-19 in Belgium, and a second time at the end of the first wave. The professional quality of life-scale 5 (PROQOL-5) was used to measure compassion fatigue, which includes burnout, compassion satisfaction and secondary trauma. Non-parametric tests were performed. Results In total, 104 participants answered the first survey, and 107 the second. Burnout increases from survey 1 to survey 2 (P &lt; 0.001), while compassion satisfaction (P = 0.011) and secondary trauma decrease (P &lt; 0.001). In survey 1, only age (P = 0.007) and gender (P = 0.040) were found to be significantly associated with secondary trauma. In survey 2, having more work experience is associated with having a higher burnout (P = 0.008) and secondary trauma (P = 0.001) score. Neither for burnout (P &lt; 0.001), nor for secondary trauma (P &lt; 0.001) are there any respondents in the highest category. Conclusions Although overall funeral directors do not have acute problems with compassion fatigue, burnout scores increase significantly after the first wave.

scholarly journals Motivation Mechanism for Stimulating the Labor Potential

2020 ◽  
Vol 11 (4) ◽  
pp. 53
Author(s):  
Iryna Koshkalda ◽  
Oleksandr Kniaz ◽  
Alona Ryasnyanska ◽  
Viktoriya Velieva
Keyword(s):  
Work Experience ◽  
Rank Correlation ◽  
Employee Motivation ◽  
Pairwise Comparisons ◽  
Motivation Mechanism ◽  
Quality Of Work ◽  
Spearman’S Rank Correlation ◽  
Determining Factor ◽  
Labor Potential

The issue of motivating the labor personnel to work effectively has been studied. The views of the world scientific community on employee motivation have been analyzed. Motivation has been proved as a determining factor in ensuring the efficient and coordinated work of employees. The hypothesis has been put forward concerning the influence of such aspects of the labor activity as advanced training, a level of responsibility, work experience, promptness, quality of work, and labor intensity on the labor potential motivation. The degree of influence of these aspects of work is determined based on the method of pairwise comparisons. The reliability of the calculations was proved by determining the consistency of experts’ opinions based on Spearman's rank correlation methodology.

Effect of Humic Preparation ‟BIO-Don” on the Content Nutrients in the Soil and the Quality of Cherries

2021 ◽  
pp. 52-58
Author(s):  
Olga S. Bezuglova ◽  
Artem E. Popov ◽  
Marina N. Dubinina ◽  
Pavel N. Skripnikov
Keyword(s):  
Work Experience ◽  
Fruit Trees ◽  
Soluble Solids ◽  
Experimental Site ◽  
Control Option ◽  
Mobile Phosphorus ◽  
Open Ground ◽  
Working Solution ◽  
A Site

The work deals with the study of the influence of humic preparation ‟BIO-Don” on indicators of soil fertility, the enzymatic activity of Сalcic Chernozem (Pachic) at the experimental site, as well as on the productivity and quality of fruit crops, for example, cherries varieties Talisman and Vasilisa in terms of work experience in the open ground in the territory of «Agrofirm “the Red garden”». Treatment of fruit trees was carried out once by drip irrigation in a dosage of 300 l/ha of working solution with a concentration of gp 0.008 g/l for carbon, soil samples were taken before treatment, two weeks and a month after the application of the humic preparation, a site without the use of “BIO-Don” was used as a control option. The treatment of plants with a humic preparation increases the activity of the enzymes catalase, invertase and phosphatase, especially during the period of mass ripening of fruits. Accordingly, at the same time, the content of mobile phosphorus and exchangeable potassium decreases, which is due to the increased removal of these elements by plants. Chemical analysis of fruit products for the content of soluble solids and titrated acidity revealed a statistically significant increase in these indicators in fruits from areas treated with humic preparation, which is manifested by their greater taste saturation.

scholarly journals Assessment of the Jordanian Certified Public Accountant JCPA Examination in Comparison to the International Accounting Education Standards and the Best International Practices

2017 ◽  
Vol 10 (8) ◽  
pp. 232
Author(s):  
Mahmoud Nassar ◽  
Husam Aldeen AL-Khadash
Keyword(s):  
Accounting Education ◽  
International Accounting ◽  
Certified Public Accountant ◽  
Education Standards ◽  
Accounting Practice ◽  
Computer Based ◽  
Specific Material ◽  
Further Development ◽  
Public Accountant

This study aims to highlight the experiences of Jordanian Certified Public Accountant (JCPA) exam that started with the establishment of the Legal Accounting Profession organisation law in June 2006. This study is considered the first study in the Hashemite Kingdom of Jordan that looks at the evaluation of the Jordanian Chartered Public Accountant exam, in comparison to the requirements of international accounting education standards. Furthermore, this study focuses on the sixth standard IES6 that relates to the assessment of professional accountants and that is based on the best practices in professional accounting examinations in the world. This current study has adopted the method of distribution of questionnaires to gather information from those who participated in taking the exam, with the group of those who were successful, and others that were not so lucky. The accounting practice analysis was based on the standards, the best accounting practices, and the results of the interviews, which when were completed produced a number of recommendations. The recommendations or results found, push for the further development of the JCPA exam and improves the quality of the exam, to advance to the universal level of professional examinations. Of the most important recommendations is to work on increasing the number of times the exam is held annually, which can be done easily if the exam becomes computer based. It’s also important to develop specific firm dates for the JCPA exam or to announce the dates at the beginning of each year, and not to announce the exam time two months prior to the exam as it is currently. Finally, the announcement and clarification of specific percentages given to specific material included in the exam such as dedicating 25% of the examination to International Auditing Standards and so on.

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