scholarly journals Pengaruh Skeptisme Profesional, Independensi Dan Kompleksitas Auditor Terhadap Kualitas Audit Pada Inspektorat Provinsi Sulawesi Selatan

2019 ◽  
Vol 2 (1) ◽  
pp. 36-44
Author(s):  
Indra Gunawan M
Keyword(s):  
Audit Quality ◽  
Primary Data ◽  
Professional Skepticism ◽  
South Sulawesi ◽  
Regression Test

This study aims to determine and analyze the influence of professional skepticism, independence and competence of auditors on audit quality both partially and simultaneously. This study uses primary data obtained from the distribution of questionnaires. The respondents in this study were all auditors working in the Inspectorate Office of South Sulawesi Province. The results of the study show that partially the professional skepticism variable and auditor competence have a positive and significant effect on audit quality. Meanwhile, the independence variable has a negative and not significant effect on audit quality. For the results of the regression test simultaneously the variables of professional skepticism, independence, and auditor competence have a positive and significant effect on audit quality.

PENGARUH WHISTLEBLOWING SYSTEM, KEMAMPUAN AUDITOR, SKEPTISME AUDITOR, DAN INDEPENDENSI TERHADAP PENDETEKSIAN KECURANGAN

2019 ◽  
Vol 2 (2) ◽  
pp. 39-48
Author(s):  
Nur Muchlisiah Utami Magister Akuntansi Pascasarjana, U
Keyword(s):  
Data Analysis ◽  
Fraud Detection ◽  
Primary Data ◽  
Professional Skepticism ◽  
South Sulawesi ◽  
Spss Software

This research was conducted by aiming to determine the effect ofwhistleblowing systems, auditor capabilities, auditor professional skepticism andindependence of fraud detection. This study uses primary data using a questionnaire of33 auditors as a sample of all auditor numbers as many as 48 auditors working at theInspectorate Office of South Sulawesi Province. Data analysis using multiple regressionwith the help of SPSS software. The results of this study indicate that: (1) Whistleblowingsystems have a positive and significant effect on fraud detection: (2) The auditor's abilityhas a positive and significant effect on fraud detection: (3) The auditor's professionalskepticism has a positive and significant effect on fraud detection: (4) Independencepositive and significant effect on fraud detection.

Pengaruh Tekanan Anggaran Waktu Dan Fee Audit Terhadap Kualitas Audit Dimoderasi Kecerdasan Emosional

2020 ◽  
Vol 2 (2) ◽  
pp. 87-101
Author(s):  
Hamzah Ahmad ◽  
Hajering Hajering ◽  
Muslim Muslim ◽  
Alma Pratiwi
Keyword(s):  
Emotional Intelligence ◽  
Audit Quality ◽  
Time Budget ◽  
Audit Fees ◽  
Primary Data ◽  
South Sulawesi ◽  
Audit Fee ◽  
Pressure Variable ◽  
Relationship Of ◽  
Time Budget Pressure

This study aims to examine the effect of time budget pressure and audit fees on audit quality with emotional intelligence as a moderating variable. The data in this study were obtained from BPKP South Sulawesi Province representatives who were willing to become respondents. This study uses primary data by conducting direct research in the field by giving questionnaires / question sheets to 112 respondents. The data analysis method uses the SmartPLS approach to examine the effect of time budget pressure and audit fees on audit quality with emotional intelligence as a moderating variable. The results showed that the time budget pressure variable had a negative and significant effect on audit quality; audit fees have a positive and not significant effect on audit quality; emotional intelligence can strengthen the relationship of time budget pressure to audit quality; and emotional intelligence cannot strengthen the audit fee relationship to audit quality

The effect of auditor quality to professional skepticsm and its relationship to audit quality

2018 ◽  
Vol 60 (4) ◽  
pp. 998-1008 ◽  
Author(s):  
Andi Kusumawati ◽  
Syamsuddin Syamsuddin
Keyword(s):  
Direct Effect ◽  
Audit Quality ◽  
Causal Effect ◽  
Research Result ◽  
Partial Least Square ◽  
Analysis Tool ◽  
Content Type ◽  
Professional Skepticism ◽  
South Sulawesi ◽  
Auditor Quality

Purpose The purpose of this paper is to investigate the relationships between auditor quality to professional skepticism and between auditor quality and professional skepticism to audit quality. Design/methodology/approach The analysis method to test the causal effect of auditor quality to profesional skepticism and audit quality. The respondent in this research is the auditor in the Audit Board of the Republic of Indonesia in South Sulawesi province using questionnaire. The analysis tool used in this research is partial least square. Findings The auditor quality has direct effect on the professional skepticism. Professional skepticism has direct effect on the audit quality. The auditor quality has no direct effect on audit quality, but auditor quality has indirect effect on audit quality with mediation of professional skepticism. Originality/value This paper shows a research was conducted about professional skepticism public sector in governmental sector for producing the audit quality, especially in South Sulawesi province in Indonesia. This research retests the research result from Aranya and Amernic (1981); Carcello et al. (1992); Behn et al. (1997); Copley (1998); Brown and Raghunandan (1995); Beasley et al. (2001); Chiu (2003); Suraida (2005); Lewinsohn et al. (1997); Novianti (2008); Varelius (2009). The researcher uses model combination (design) method of sequential explanatory based on evidentiary sequence from Creswell 2009, quantitative research (by instrument using questionnaire).

scholarly journals PENGARUH SKEPTISME PROFESIONAL, PENGALAMAN KERJA, AUDIT FEE DAN INDEPENDENSI TERHADAP KUALITAS AUDIT PADA KAP DI DKI JAKARTA

2019 ◽  
Vol 5 (2) ◽  
pp. 151
Author(s):  
Susi Dwi Mulyani ◽  
Jimmi Osamara Munthe
Keyword(s):  
Work Experience ◽  
Audit Quality ◽  
Hypothesis Test ◽  
Linear Regression Analysis ◽  
Audit Fees ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Professional Skepticism ◽  
Audit Fee ◽  
Positive Effect

<p><em>The purpose of this study was to determine the Influence of Professional Skeptism, Work Experience, Audit Fee and Independence to Audit Quality at Public Accountants in DKI Jakarta. The data used in this study are the primary data in the form of a respondent's answers from questionnaire data collection. Sample taking use a coevicience sampling method were 150 samples that meet the criteria. This study used multiple linear regression analysis for hypothesis test. The results showed variable professional skepticism and audit fees that have positive effect on audit quality and work experience variables and independence not have influences audit quality.</em></p>

scholarly journals Pengaruh Kompetensi, Kompleksitas Tugas dan Skeptisme Profesional Terhadap Kualitas Audit pada Kantor Badan Pengawasan Keuangan dan pembangunan Provinsi Sumatera Utara

Owner ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 215
Author(s):  
Deasy Arisandy Aruan ◽  
Hasrat Naeni Gulo ◽  
Ana Karelina Lumban Nahor ◽  
Natasya Br Ginting ◽  
Esti Trinita Wahyuni
Keyword(s):  
Audit Quality ◽  
Task Complexity ◽  
Field Research ◽  
Primary Data ◽  
Research Subjects ◽  
Professional Skepticism ◽  
Multiple Regression Models ◽  
Representative Office ◽  
Questionnaire Form ◽  
North Sumatra

Audit quality is not easy to define because there are many factors that affect quality. This study aims to determine the effect of competence, task complexity, and Auditor Professional Skepticism, on Audit Quality. The data used in this study is primary data by distributing questionnaires to all auditors at the BPKP Representative Office in North Sumatra Province. The population in this study were all auditors at the BPKP Representative Office in North Sumatra Province. The collection of data and information needed in this study was carried out with field research. The data used are primary data collected directly from the research subjects with a questionnaire form. Testing the effect of independent variables on the dependent variable is done by using multiple regression models. The results of this study indicate that both partially and simultaneously, competence, task complexity, and Auditor Professional Skepticism, have an effect on Audit Quality in the BPKP Representative office in North Sumatra Province

scholarly journals PENGARUH INTEGRITAS DAN SKEPTISISME PROFESIONAL AUDITOR TERHADAP KUALITAS AUDIT (Studi Kasus Pada Kantor Akuntan Publik Jakarta Selatan)

2018 ◽  
Author(s):  
Nihestita Nihestita ◽  
Iin Rosini ◽  
Dani Rahman Hakim ◽  
Desi Kurniawati
Keyword(s):  
Quantitative Research ◽  
Audit Quality ◽  
Financial Statements ◽  
Primary Data ◽  
Sample Collection ◽  
Professional Skepticism ◽  
Accounting Firm ◽  
Fraudulent Financial Statements ◽  
Core Problem

<br /><table class="data" width="100%"><tbody><tr valign="top"><td class="value"><p>This study aims to analyze empirically the influence of integrity and professional<br />skepticism of Auditors on audit quality. This research was conducted in South Jakarta<br />with auditor respondents working at Public Accounting Firm in South Jakarta. This<br />research is descriptive quantitative research. The data used are primary data, with<br />sample collection using purposive sampling. Data processing using multiple regression.<br />Auditor should be able to detect fraudulent financial statements that may be done by the<br />management, then the core problem is the integrity and skepticism of auditor<br />professionalism in detecting the fraud is still questioned. The purpose of research to test<br />and analyze the influence of integrity on audit quality, professional skepticism auditor<br />influence audit quality . Hasill research shows that integrity affects audit quality.<br />Professional auditors' skepticism influences the auditor's quality. This study provides an<br />understanding of the integrity of auditors and professional skepticism of auditors with quality of auidors, so far the research on varaibel is rarely studied, with this research will provide input to the auditor that an auditor must have an auditor's attitude of auditor integrity and professional skepticism to report the resulting quality.</p><p><strong>Keywords: Integrity, Auditor Professional Skepticism, Quality Audit</strong></p></td></tr></tbody></table>

Analisis Partisipasi Petani dalam Asuransi Pertanian

2019 ◽  
Vol 2 (6) ◽  
pp. 793
Author(s):  
Mega Nabilla Ardiana ◽  
Ivanovich Agusta
Keyword(s):  
Program Implementation ◽  
Education Level ◽  
External Factors ◽  
Primary Data ◽  
Agricultural Insurance ◽  
Factors Affecting ◽  
Participation Level ◽  
Regression Test ◽  
Internal And External Factors ◽  
Program Data

Farmers participation is crucial for succeeding in the implementation of agricultural insurance in Indonesia. The purposes of this research are analyzing farmers' form and level of participation and also identifying some factors affecting farmer’s participation in agricultural insurance. The research was conducted in Curug Bitung Village, District of Nanggung, Bogor Regency involving 40 respondents. Primary data includes farmers characteristics, farmers participation form and farmers participation level as program beneficiaries. The data were processed using multivariable linear regression test. The results showed that the intensity of communication, age, education level, income level and length of stay did not significantly affect the participation level of farmers whose majority were at the level of no participation. Non-compliance occurs during program implementation. The form of participation shown by farmers in the program is varied.Keywords:  agricultural insurance, internal and external factors, farmers' participation ABSTRAK Partisipasi petani menjadi hal yang penting dalam rangka menyukseskan penerapan asuransi pertanian di Indonesia. Tujuan penelitian ini adalah menganalisis bentuk dan tingkat partisipasi petani dalam asuransi pertanian serta mengidentifikasi faktor-faktor yang memengaruhi partisipasi petani dalam program asuransi pertanian. Penelitian dilakukan di Desa Curug Bitung, Kecamatan Nanggung, Kabupaten Bogor dengan melibatkan 40 responden. Data primer meliputi karakteristik petani, bentuk partisipasi petani dan tingkat partisipasi petani penerima program. Data diolah menggunakan uji regresi linier multivariable. Hasil penelitian menunjukkan intensitas komunikasi, usia, tingkat pendidikan, tingkat pendapatan dan lama tinggal tidak berpengaruh secara signifikan terhadap tingkat partisipasi petani yang  mayoritas berada pada tingkatan tidak ada partisipasi. Ketidaksesuaian banyak terjadi selama penyelenggaraan program. Adapun bentuk partisipasi yang ditunjukkan petani dalam program bervariasi.Kata kunci: asuransi pertanian, faktor internal-eksternal, partisipasi petani

PENGARUH MOTIVASI KERJA, KOMPETENSI, DAN KOMPENSASI TERHADAP KINERJA KARYAWAN RUMAH SAKIT UMUM DAERAH (RSUD) KABUPATEN KEPULAUAN MENTAWAI

2020 ◽  
Author(s):  
Syofrinal
Keyword(s):  
Linear Regression ◽  
Work Motivation ◽  
Regression Coefficient ◽  
Employee Performance ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Reliability Test ◽  
Mentawai Islands ◽  
Regression Test ◽  
Analytical Tools

The purpose of this study is to test the Influence of Work Motivation, Competence, and Compensation Against Performance Employees Regional General Hospital (RSUD) Mentawai Islands District. This study is a census. The data used are primary data by taking sample of 79 (seventy nine) respondents. This research uses analytical tools such as validity, reliability test, multiple linear regression test, t test, F test and coefficient of determination (R2). The results of this study illustrate that all variables have an effect on employee performance except the compensation variable. The results can be described by the equation Y = 12.752 + 0.248X1 + 0.396X2 + 0.051 X3, where X1 = Work Motivation, X2 = Competence, and X3 = Compensation. This means that the constant of 12.752 states that factors other than the variables X1, X2, and X3 that affect employee performance of 12,752. Work Motivation coefficient of 0.248 states that if the variable X1 added one unit will add the effect of employee performance of 0.248 with the assumption that the competence and compensation variables are constant. The regression coefficient X2 of 0.396 is that if the variable X2 increases one unit will increase the employee performance by 0.396 with the assumption that the variable of work motivation and compensation is constant. Furthermore, with X3 regression coefficient of 0.051. This means that with other factors considered constant, the effect of compensation is less than that of work motivation and competence.

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.

Preferensi Masyarakat Dalam Memilih Bank di Situ Udik, Cibungbulang, Bogor

2021 ◽  
Vol 1 (1) ◽  
pp. 44-56
Author(s):  
Rinaldi Septiana ◽  
Rio Kartika Supriyatna
Keyword(s):  
Data Collection ◽  
Significant Influence ◽  
Quantitative Data ◽  
Primary Data ◽  
Direct Influence ◽  
Significant Positive Effect ◽  
Collection Method ◽  
The People ◽  
Regression Test ◽  
Positive Effect

The purpose of this study is to determine and analyze the magnitude of the effect of expectations and benefits on motivation partially and simultaneously. Analyze the effect of expectations and benefits on decisions. Analyzing the effect of expectations and benefits on decisions through intervening variables.This research is quantitative. Data collection method is to use primary data through a questionnaire to the people of Situ Udik Village with a sample size of 96 respondents. The analysis used is path analysis. The results of the study in regression 1 showed that partialy and simultaneously the expectation variable had a real positive effect on people's motivation. The model regression test shows that the expectation variable has no effect on motivation. Simultaneously shows the expectation and profit variables have a significant positive effect on motivation. The influence of expectations on decisions proves that there is no direct influence on decisions. Analysis of the effect of profits on decisions proves that there is a significant influence on decisions. In the analysis of the influence of expectations on decisions through motivation shows there is a significant effect, on the profit variable, there is an influence on decisions through motivation as a connecting variable.  

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