scholarly journals Pengaruh Kompetensi dan Kegiatan Komite Audit terhadap Kualitas Audit

2019 ◽  
Vol 14 (1) ◽  
pp. 25-36
Author(s):  
Dayu Swispa Pamantau
Keyword(s):  
Regression Models ◽  
Audit Committee ◽  
Audit Quality ◽  
Analysis Method ◽  
Linear Regression Models ◽  
High Competence ◽  
The City ◽  
A Company

The accuracy of the determination of policies within a company is determined by the quality of the resulting audit by the auditor. Audit quality will be higher when the auditor assigned to have high competence in the field of audit, in addition to the quality of the audit will be better if the activities of the audit committee to provide oversight of internal party activities. Therefore, this study purpose to determine the effect of the competence and activities of the audit committee on audit quality. The study was conducted at the KAP region of the city of Padang and Pekanbaru. The sample used was 43 respondents. The analysis method used is to use multiple linear regression models. Based on the results of hypothesis testing results found that the competence and activities of the audit committee have a significant effect on audit quality auditors working in KAP of Padang and Pekanbaru city.

scholarly journals An Examination of the Effects of Change in Committee Chair on Audit Quality

2017 ◽  
Vol 6 (4) ◽  
pp. 52
Author(s):  
Izhar Haq ◽  
Teresa Lang ◽  
Hongkang Xu
Keyword(s):  
Audit Committee ◽  
Audit Quality ◽  
Financial Statements ◽  
Discretionary Accruals ◽  
Committee Chair ◽  
The Absolute ◽  
Predicted Values ◽  
The Relationship ◽  
A Company

This study uses GMI Ratings directorship data from 2008 to 2013 along with the associated financial data to examine the relationship between audit committee chair change with the absolute discretionary accruals in the financial statements of the reporting companies.  Our results suggest that audit committee chair change is positively associated with the absolute discretionary accruals.  Specifically, absolute discretionary accruals are significantly higher when there is a change in the audit committee chair.  These results are consistent with prior research that deviations from the predicted values of accruals is an indicator of “poor” audit quality.  An additional finding of this paper is that a person younger than 60 is more likely to be a new audit committee chair when there is a change and therefore will have less experience and contacts than the outgoing chair. An important implication of these results is that audit committee chair change can have a significant impact on the quality of the financial statements of a company as well as on the audit quality.

scholarly journals Determination of Temperature-Moisture Relationship by Linear Regression Models on Masonry and Floor, Kruja, Albania

2020 ◽  
Vol 5 (4) ◽  
pp. 421-428
Author(s):  
Klodjan Anesti Xhexhi ◽  
Andrea Maliqari ◽  
Paul Louis Meunier
Keyword(s):  
Temperature Rise ◽  
Moisture Level ◽  
Linear Regression Models ◽  
Middle Range ◽  
Quality Of Life Indicators ◽  
Two Parameters ◽  
The City ◽  
Linear Regressions

Kruja is a middle range city located in the center of Albania. The city of Kruja dates back to its existence from the  V-VI century and extends to the city around the VI and IX centuries. It becomes the first capital of Albania in the  XI-th century, specifically in 1190. This paper is going to deal with only two groups of buildings which are an integral part of the historical city of Kruja, the historical dwellings (XVIII century) and socialist ones (1960-1970).The aim of this paper is to analyze through linear regressions the relation between two parameters: moisture level and temperature of the indoor walls and floors of the historic and socialist buildings in the city of Kruja. Three types of historic dwelling and three types of socialist apartments have been analyzed, relatively uniformly oriented. The measurements with specific instruments are done in the same day, during three hours. The degree of reactivity is different for both groups of buildings. The historical buildings are more sensitive to temperature rise. They respond invers to it (as the temperature rise, the level of the moisture decreases), with a higher coefficient than socialist ones and appear to be more efficient in reducing the moisture level, despite the average humidity level is higher. This paper takes into consideration also the analyze of the materials of the construction for both categories. If the level of the moisture is reduced, the buildings will be improved and the quality of life indicators of the inhabitance will be improved too.

scholarly journals EFFECT OF AUDITOR'S EXPERIENCE AND ETHICS ON AUDIT QUALITY IN PUBLIC ACCOUNTANT OFFICES IN BANDUNG CITY

2020 ◽  
Vol 3 (1) ◽  
pp. 18 ◽  
Author(s):  
Muhammad Rizal Satria
Keyword(s):  
Data Analysis ◽  
Regression Models ◽  
Audit Quality ◽  
Survey Method ◽  
Linear Regression Models ◽  
The City ◽  
Ethics Audit ◽  
Test Result ◽  
Multiple Linear Regression Models ◽  
Public Accountant

Abstract - The purpose of this research was to know the effect of the Auditor Experience and the Auditor Ethics toward Audit Quality. The study was conducted using a survey method towards forty-five auditor who worked on thirteen public accountant firm in the city of Bandung. Data analysis was performed by multiple linear regression models. Hypothesis testing was done to determine whether there is any influence on the Auditor Experience and the Auditor Ethics towards the Audit Quality either simultaneously or partially. The test result indicates that simultaneously, the Auditor Experience and the Auditor Ethics are significantly affecting the Audit Quality. The test result also indicates that partially, either the Auditor Experience or the Auditor Ethics are significantly affecting the Audit Quality..Keywords: Auditor Experience, Auditor Ethics, Audit Quality.

scholarly journals EFFECT OF AUDITOR'S EXPERIENCE AND ETHICS ON AUDIT QUALITY IN PUBLIC ACCOUNTANT OFFICES IN BANDUNG CITY

2020 ◽  
Vol 3 (1) ◽  
pp. 18
Author(s):  
Muhammad Rizal Satria
Keyword(s):  
Data Analysis ◽  
Regression Models ◽  
Audit Quality ◽  
Survey Method ◽  
Linear Regression Models ◽  
The City ◽  
Ethics Audit ◽  
Test Result ◽  
Multiple Linear Regression Models ◽  
Public Accountant

Abstract - The purpose of this research was to know the effect of the Auditor Experience and the Auditor Ethics toward Audit Quality. The study was conducted using a survey method towards forty-five auditor who worked on thirteen public accountant firm in the city of Bandung. Data analysis was performed by multiple linear regression models. Hypothesis testing was done to determine whether there is any influence on the Auditor Experience and the Auditor Ethics towards the Audit Quality either simultaneously or partially. The test result indicates that simultaneously, the Auditor Experience and the Auditor Ethics are significantly affecting the Audit Quality. The test result also indicates that partially, either the Auditor Experience or the Auditor Ethics are significantly affecting the Audit Quality..Keywords: Auditor Experience, Auditor Ethics, Audit Quality.

scholarly journals Association between Anxiety, Quality of Life and Academic Performance of the Final-Year-Students in Latvia

2021 ◽  
Vol 18 (11) ◽  
pp. 5784
Author(s):  
Inta Zile ◽  
Ieva Bite ◽  
Indra Krumina ◽  
Valdis Folkmanis ◽  
Lilian Tzivian
Keyword(s):  
Quality Of Life ◽  
Longitudinal Study ◽  
Regression Models ◽  
Linear Regression Models ◽  
Academic Achievements ◽  
School Year ◽  
And Gender ◽  
Type Of School ◽  
Multiple Linear Regression Models

The main objective of this study was to investigate the association between final-year students’ anxiety level and quality of life (QOL) with their academic achievements. A longitudinal study was performed in regular schools and in high-rated gymnasiums at the beginning and at the end of the school year. Multiple linear regression models were built for the association between level of anxiety/QOL with academic achievements. Type of school and gender—but not the level of anxiety—were the main predictors of academic achievements of 287 adolescents (e.g., for mathematics, the effect estimates were: β = −1.71 [95% confidence interval −2.21; −1.21]; β = −0.50 [−0.95; −0.06], β = 0.09 [−0.02; 0.20] for the type of school, gender, and changes in level of anxiety, respectively). To conclude, particular efforts should be made to reduce the level of anxiety in girls, especially those that study in high-rated schools.

Determinants of Audit Quality with Auditor's Professionalism Skepticism as a Mediating Variable in Public Accounting Firm (KAP) Medan City

2021 ◽  
Vol 8 (9) ◽  
pp. 102-114
Author(s):  
Shabrina Tri Asti Nasution
Keyword(s):  
Audit Quality ◽  
Educational Institutions ◽  
Audit Process ◽  
Public Accounting ◽  
Professional Skepticism ◽  
Accounting Firm ◽  
The City ◽  
And Training ◽  
Good Attitude

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.

scholarly journals Akurasi Arah Kiblat Masjid di Ruang Publik

2018 ◽  
Vol 2 (1) ◽  
pp. 159
Author(s):  
Anisah Budiwati
Keyword(s):  
Quality Of Life ◽  
Data Collection ◽  
Qualitative Analysis ◽  
Public Space ◽  
Analysis Method ◽  
Religious Orders ◽  
Collection Method ◽  
The Public ◽  
The City

This research explores the concept of understanding of mosque managers in the public space about the importance of facing the direction of Qibla. Samples Mosque located in the public space of the Hospital Jogja International Hospital, Adisutjipto Airport and Mall Plaza Ambarrukmo be proof of the tendency of pattern of understanding of managers of religious orders to face the direction of Qiblah correctly. By using qualitative analysis method and data collection method in the form of observation, interview and documentation, it is found that first, that understanding of mosque managers in public space at three places reflects the quality of life of Islami ie measuring to the expert so that the direction of qibla . Secondly, the accuracy of the direction of the mosque building in the public space in Sleman Yogyakarta is included in the category of accurate with the maximum reason for the 6 minute arc disturbance, where the direction of the largest deviation on the mosques is 0o 1 '20.8 "or equivalent to 3,074 km which means still leads the city of Mecca.Keywords: Accuracy, Understanding and Mosque in Public Space Penelitian ini menggali konsep pemahaman para pengelola Masjid di ruang publik tentang pentingnya menghadap arah kiblat. Sampel Masjid yang berada di ruang publik yakni Rumah Sakit Jogja International Hospital, Bandara Adisutjipto dan Mall Plaza Ambarrukmo menjadi bukti kecenderungan pola pemahaman pengelola terhadap perintah agama untuk menghadap ke arah kiblat dengan tepat. Dengan menggunakan metode analisis kualitatif dan metode pengumpulan data berupa observasi, wawancara dan dokumentasi diperoleh hasil penelitian, pertama bahwa pemahaman para pengelola masjid di ruang publik pada tiga tempat tersebut mencerminkan kualitas hidup Islami yakni melakukan pengukuran kepada pihak ahli sehingga arah kiblat sesuai dengan keilmuan astronomi. Kedua, akurasi atau ketelitian arah kiblat bangunan Masjid di ruang publik di Sleman Yogyakarta termasuk dalam kategori akurat dengan alasan maksimal penyimpangan 6 menit busur, di mana arah penyimpangan paling besar pada masjid-masjid tersebut adalah 0o 1’ 20,8” atau setara 3,074 km yang berarti masih mengarah kota Mekah.Kata kunci: Akurasi, Pemahaman dan Masjid di Ruang Publik

scholarly journals Audit Lag Criteria Report as a Determination of the Reliability and Quality of Auditor's Report in Indonesia

2020 ◽  
Vol 11 (6) ◽  
pp. 96
Author(s):  
Iskandar Muda ◽  
Karina Valisia Davis ◽  
Erlina Erlina ◽  
Azizul Kholis ◽  
Gusnardi Gusnardi
Keyword(s):  
Sampling Technique ◽  
Financial Statements ◽  
Company Size ◽  
The Public ◽  
Ex Post ◽  
Analysis Technique ◽  
Ex Post Facto ◽  
A Company

This paperaims to knowthe quality indicatorsof the financial statements which consist of profitability, solvency and reputation of Registered Public Accountant (KAP)to the audit lagwith company size as a moderation variable either partially or simultaneously in LQ45 companies. This research is a comparative causal research with ex post facto approach. Purposive sampling technique is used in this research and there are 18 samples collected by this technique from LQ45 in Indonesia Company Issueryear 2010-2016. The data analyzed research is 126. Data analysis technique used Moderated Regression Analysis (MRA) with the Application ofEviews Software. The study concluded thatstudy showed that solvency, reputation of the public accounting firm and company size had a significant effect on Audit Lag, while profitability had no significant effect on Audit Lag. The size of a company able to moderate the effect of independent variablesto the Audit Lag and not haveto moderate the effect of the profitability to the Audit Lag.

scholarly journals Audit committee compensation, best practices and audit fees

2019 ◽  
Vol 50 (1) ◽  
Author(s):  
Bum-Jin Park
Keyword(s):  
Best Practices ◽  
Financial Reporting ◽  
Regression Models ◽  
Audit Committee ◽  
Best Practice ◽  
Audit Quality ◽  
Positive Association ◽  
Audit Fees ◽  
High Quality ◽  
The Relationship

Background: It is extremely important that an audit committee (AC) monitors a company’s financial reporting process, and that the committee engages a high-quality auditor to carry this out effectively. Prior research on ACs has paid much attention to the relationship between AC best practices and audit fees (AF). Although compensation is a means of aligning interests between ACs and stakeholders, previous studies have neglected the complementary interaction between AC compensation and compliance with best practices on audit quality.Objectives: The purpose of this study is to investigate how compensation for ACs affects AF, and how the association is moderated by compliance with best practices to capture effective monitoring.Method: The regression models are estimated to verify how the relationship between AC compensation and AF is moderated by AC compliance with best practice. Moreover, the logistic regression models are used to investigate how the relationship between AC compensation and the opportunistic achievement of earnings goals is moderated by AC compliance with best practice.Results: The findings show a positive association between the levels of compensation AC members receive and AF, which is reinforced in firms that have ACs that comply with all best practices.Conclusion: The results suggest that highly paid ACs engage high-quality auditors to complement their function of monitoring management and AC compensation and compliance with best practices are complementary to enhance audit quality. This study thus provides the interesting insights that can be applicable to countries with requirements relating to the compensation schemes for ACs or the formation of the AC.

Tri-axial high-resolution acceleration for oxygen uptake estimation: Validation of a multi-sensor device and a novel analysis method

2013 ◽  
Vol 38 (3) ◽  
pp. 345-351 ◽  
Author(s):  
Matthias Weippert ◽  
Jan Stielow ◽  
Mohit Kumar ◽  
Steffi Kreuzfeld ◽  
Annika Rieger ◽  
...  
Keyword(s):  
High Resolution ◽  
Oxygen Uptake ◽  
Regression Models ◽  
Sensor Data ◽  
Accelerometer Data ◽  
Analysis Method ◽  
Linear Regression Models ◽  
Single Model ◽  
Sensor Device ◽  
Total Acceleration

We validated a multi-sensor chest-strap against indirect calorimetry and further introduced the total-acceleration-variability (TAV) method for analyzing high-resolution accelerometer data. Linear regression models were developed to predict oxygen uptake from the TAV-processed multi-sensor data. Individual correlations between observed and TAV-predicted oxygen uptake (V̇O2) were strong (mean r = 0.94) and bias low (1.5 mL·min–1·kg–1, p < 0.01; 95% confidence interval: 8.7 mL·min–1·kg–1; –5.8 mL·min–1·kg–1); however, caution should be taken when a single-model value is used as a surrogate for V̇O2.

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