scholarly journals PENGARUH INDEPENDENSI AUDITOR DAN FEE AUDITOR TERHADAP KUALITAS AUDIT

2020 ◽  
Vol 8 (2) ◽  
pp. 122-134
Author(s):  
Irma Nurmalia ◽  
Ridwan Saleh
Keyword(s):  
Linear Regression ◽  
Statistical Method ◽  
Sampling Method ◽  
Audit Quality ◽  
Hypotheses Testing ◽  
The South ◽  
Purposive Sampling ◽  
Audit Fee ◽  
Independent Variable ◽  
Audit Independence

This research was aimed to examine empirically the effect of audit independence, audit fee  and audit quality. The analysis used an independent variable of audit indpendence and audit fee. The dependent variable is audit quality. The sample of this research are auditors who worked on Kantor Akuntan Publik (KAP) Representative of South Jakarta. The sample was conducted by purposive sampling method. Collecting data was conducted by a questionnaire distributed directly to auditors as much 67 questionnaires. The statistical method used was multiplied analysis linear regression, with hypotheses testing of statistic t-tests and hypotheses testing of statistic f-tests. The result of this research showed that audit independence, audit fee  and audit quality.. Pressure obedience significantlysimultaneously or partially on audit quality at the Kantor Akuntan Publik (KAP) in the South Jakarta area.

scholarly journals Effektivitas Komite Audit, Dewan Komisaris Independen dan Biaya Audit

2021 ◽  
Vol 31 (3) ◽  
pp. 667
Author(s):  
Fitri Nurjanah ◽  
Akhmad Imam Amrozi
Keyword(s):  
Linear Regression ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Testing Hypothesis ◽  
Purposive Sampling ◽  
Audit Fee ◽  
Result Show ◽  
Significant Model

The purpose of this study is to analyze the effect of effectiveness of audit committee and independence board of commissioner on audit fee. This research uses samples of Non-financial companies in Indonesia Stock Exchange (IDX) in 2015-2018. The sampling technique used purposive sampling. The total number of companies used as research samples is 584 companies. Using tools SPSS 20 and testing hypothesis using linear regression. The F test indicates a stable and significant model. R square is 49,4%The result show independence board of commissioner and Effectiveness of audit committee can positively significant effect on audit fee because board of commissioners and audit committee wants a higher audit quality from the auditor. Keywords: Board Of Commissioners; Effectiveness Of Audit Committee; Audit Fee.

scholarly journals PENGARUH SKEPTISISME PROFESIONAL AUDITOR, KOMPETENSI, INDEPENDENSI DAN KOMPLEKSITAS AUDIT TERHADAP KUALITAS AUDIT

Equity ◽  
2019 ◽  
Vol 21 (2) ◽  
pp. 181
Author(s):  
Suci Nugrahaeni ◽  
Samin Samin ◽  
Anita Nopiyanti
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Audit Quality ◽  
Significance Level ◽  
Professional Skepticism ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Level Of Significance

This study was conducted with the aim to examine the influence of The Auditor’s Professional Skepticism, Competence, Independence and Complexity of The Audit on Audit Quality. The sample used in this study is 70 auditor by using purposive sampling method. The analysis technique that used in this study is multiple linear regression with significance level of 5%. The results of this study indicate that the value of Adjusted R Square is 0.547 or 54,7% which means that the ability ofindependent variables namely the Auditor’s Professional Skepticism, Competence, Independence and Complexity Audit in explaining the dependent variable that is Audit Quality is 54,7% and the rest 45,3%is explained by other variables outside of that variables used in this study. The results of this study also show that (1) The Auditor’s Professional Skepticism has significant effect on Audit Qualitybecause it has a significance value lower than the level of significance of 5% that is equal to 0,002 or 0,2% (2) Competence has significant effect on Audit Quality because it has a significance value lower than the level of significance of 5% that is equal to 0,024 or 2,4% (3) Independence has no significant effect on Audit Quality because it has a significance value greater than the level of significance of 5% that is equal to 0,610 or 61% (4) Complexity of The Audit has no significant effect on Audit Quality because it has a significance value greater than the level of significance of 5% that is equal to 0,341 or 34,1%.

scholarly journals ANALISIS PENGARUH DIMENSI FRAUD DIAMOND TERHADAP PERILAKU KECURANGAN AKADEMIK MAHASISWA FAKULTAS EKONOMI (Studi Empiris Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Trisakti)

2017 ◽  
Vol 4 (1) ◽  
pp. 1
Author(s):  
Anastasya Putri Yudiana ◽  
Hexana Sri Lastanti
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Statistical Method ◽  
Sampling Method ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Academic Fraud ◽  
Convenience Sampling ◽  
The University ◽  
Selection Of

<span class="fontstyle0">This study aims to examine the factors that influence the behavior of academic fraud by students in the faculty of economics by using diamond fraud dimensions consisting of pressure, opportunity, rationalization and capabilities at the University of Trisakti environment. This study is using purposive sampling method and convenience sampling, purposive sampling is the selection of the sample taken not random, so that later on only samples that are necessary are to be tested, while convenience sampling means is easy with a qualititative approach that ultimately result in quantitative. The independent variables in this study is Fraud Diamond and the dependent variable is academic fraud by students in faculty of economics. Data was obtained through questionnaires with Likert scale. Statistical method in use is multiple linear regression with the help of SPSS 20 software. The results of this study indicate that students academic fraud behavior is influenced by the dimensions of the economic faculty of diamond fraud.</span>

scholarly journals Pengaruh Pembangunan Infrastruktur Terhadap Kinerja Kepala Desa Bontomanai Kecematan Bungaya Kabupaten Gowa

2021 ◽  
Vol 21 (3) ◽  
pp. 690-699
Author(s):  
Muhammad Bakri ◽  
A. Iman Zulfikar ◽  
Sumarni Sarong ◽  
R Baso ◽  
Jainuddin Jainuddin
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Statistical Method ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Primary Data ◽  
Infrastructure Development ◽  
Simple Linear Regression ◽  
Purposive Sampling ◽  
The Village

Penelitian ini bertujuan untuk menguji pengaruh pembangunan infrastruktur terhadap kinerja kepala Desa Bontomanai Kecematan Bungaya Kabupaten Gowa. Pembangunan kadang menjadi tolak ukur suatu kepala pemerintah terhadap kinerjanya. Kepala desa dengan dana desa yang begitu besar sangat besar perlu dipertanyakn jika tidak ada pembangunan yang terjadai. Penelitian ini menggunakan data primer yaitu dengan menyediakan pertanyaan dalam bentuk kuesioner yang dibagikan kepada responden yang merupakan masyarakat yang tersebar dibeberapa dusun lingkup desa Bontomanai. Sampel dipilih dengan menggunakan metode purposive sampling. Responden dalam penelitian ini adalah Masyarakat di Desa Bontomanai.  Sebanyak 97 kuesioner yang bagikan dan 97 kuesioner yang kembali. Data yang diperoleh kemudian diproses dan dianalisis 97 kuesioner. Metode statistik yang digunakan untuk menguji hipotesis adalah analisis regresi linear sederhana. Hasil penelitian ini menunjukkan bahwa pembangunan infrastruktur berpengaruh terhadap kinerja kepala Desa Bontomanai. This study aims to examine the effect of infrastructure development on the performance of the head of Bontomanai Village, Bungaya District, Gowa Regency. Development is sometimes a measure of a head of government's performance. The village head with such large village funds needs to be questioned if no development occurs. This study uses primary data, namely by providing questions in the form of a questionnaire which is distributed to respondents who are people who are scattered in several hamlets within the scope of Bontomanai village. Samples were selected using purposive sampling method. Respondents in this study were people in Bontomanai Village. A total of 97 questionnaires were distributed and 97 were returned. The data obtained were then processed and analyzed by 97 questionnaires. The statistical method used to test the hypothesis is simple linear regression analysis. The results of this study indicate that infrastructure development affects the performance of the head of Bontomanai Village.

scholarly journals PENGARUH SKEPTISISME PROFESIONAL AUDITOR, KOMPETENSI, INDEPENDENSI DAN KOMPLEKSITAS AUDIT TERHADAP KUALITAS AUDIT

Equity ◽  
2019 ◽  
Vol 21 (2) ◽  
pp. 181
Author(s):  
Suci Nugrahaeni ◽  
Samin Samin ◽  
Anita Nopiyanti
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Audit Quality ◽  
Significance Level ◽  
Professional Skepticism ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Level Of Significance

This study was conducted with the aim to examine the influence of The Auditor’s Professional Skepticism, Competence, Independence and Complexity of The Audit on Audit Quality. The sample used in this study is 70 auditor by using purposive sampling method. The analysis technique that used in this study is multiple linear regression with significance level of 5%. The results of this study indicate that the value of Adjusted R Square is 0.547 or 54,7% which means that the ability ofindependent variables namely the Auditor’s Professional Skepticism, Competence, Independence and Complexity Audit in explaining the dependent variable that is Audit Quality is 54,7% and the rest 45,3%is explained by other variables outside of that variables used in this study. The results of this study also show that (1) The Auditor’s Professional Skepticism has significant effect on Audit Qualitybecause it has a significance value lower than the level of significance of 5% that is equal to 0,002 or 0,2% (2) Competence has significant effect on Audit Quality because it has a significance value lower than the level of significance of 5% that is equal to 0,024 or 2,4% (3) Independence has no significant effect on Audit Quality because it has a significance value greater than the level of significance of 5% that is equal to 0,610 or 61% (4) Complexity of The Audit has no significant effect on Audit Quality because it has a significance value greater than the level of significance of 5% that is equal to 0,341 or 34,1%.

scholarly journals FAKTOR – FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PEMERINTAH KABUPATEN/KOTA DI PROVINSI SUMATERA SELATAN TAHUN 2012-2015

2017 ◽  
Vol 5 (1) ◽  
pp. 147
Author(s):  
Evada Dewata ◽  
Nyayu Miftahul Ilmiyyah ◽  
Sarikadarwati Sarikadarwati
Keyword(s):  
Financial Performance ◽  
Significant Influence ◽  
Rate Ratio ◽  
Sampling Method ◽  
Research Result ◽  
The South ◽  
Audit Opinion ◽  
Purposive Sampling ◽  
Financial Capacity ◽  
Independent Variable

The purpose of this research was to determine factors that influence the financial performance of regency/city in the south of Sumatera province 2012-2015. Independent variable of this research was audit opinion, legislative, intergovernmental revenue, size, leverage, and the cluster of local financial capacity. The samples used were as many as 15 regencies/cities using purposive sampling method. Data were collected by using the method of documentation. This research result showed that audit opinion, legislative, intergovernmental revenue, size, leverage, and the cluster of local financial capacity gave a significant influence on the financial performance of regency/city that was measured based on the independence rate ratio. Partially, audit opinion, legislative, size, leverage, and cluster of local financial capacity variables did not give a significant influence on the financial performance of regency/city but Intergovernmental revenue variable gave a negative significant influence on the financial performance of city.

scholarly journals Pengaruh Kompleksitas Tugas Terhadap Kualitas Audit Dengan Disfungsional Auditor Sebagai Variabel Moderasi

Akuntabilitas ◽  
2020 ◽  
Vol 13 (2) ◽  
pp. 151-164
Author(s):  
Fitria Magdalena Suprapto ◽  
Wawan Cahyo Nugroho
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Hypothesis Testing ◽  
Sampling Method ◽  
Audit Quality ◽  
Task Complexity ◽  
Sampling Technique ◽  
Financial Statements ◽  
Financial Information ◽  
Purposive Sampling

The auditor is the most important part of the assessor component of an organization’s financial statements. People who need financial information as a basis for making decisions expect the independence of public accountants in assessing financial statements so that in order to maintain reputation, auditors are always required to be careful in maintaining audit quality. This study aims to examine the effect of task complexity on audit quality with auditor dysfunctionality as a moderating variable. The research sample used auditors who work in KAP located in Surabaya with the sampling technique using purposive sampling method. The source of research is the primary which comes from the collection of survey on respondents to obtain individual opinion. There are 66 questionnaires that meet the criteria to be sampled. Hypothesis testing uses linear regression and moderated regression analysis. The results showed that task complexity had an effect on audit quality. Dysfunctional auditors are not able to moderate the complexity of the task on audit quality

scholarly journals Independence, Time Budget Pressure, Audit Fee and Workload on Audit Quality as The Impact of Covid-19

2021 ◽  
Vol 3 (4) ◽  
pp. 67-76
Author(s):  
Ida Ayu Budhananda Munidewi ◽  
Ni Made Sunarsih ◽  
Ida Ayu Made Widyantari
Keyword(s):  
Linear Regression ◽  
Sampling Method ◽  
Audit Quality ◽  
Time Budget ◽  
Audit Fees ◽  
Audit Firms ◽  
Audit Fee ◽  
One Year ◽  
The Impact ◽  
Time Budget Pressure

This study aims to determine the effect of independence, time budget pressure, audit fees, workload on audit quality as the impact of Covid-19 pandemic on audit firms registered in IAPI Bali. The population of this research are all auditors in 16 audit firms registered in IAPI Bali. This research involved 114 respondents selected by a purposive sampling method with criteria of one-year minimum of service in audit firms. The data were analyzed with multiple linear regression. The results showed that independence has a positive significant effect on audit quality; time budget pressure, audit fees and workloads have no significant effect on audit quality.

Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, dan Ukuran Kantor Akuntan Publik terhadap Audit Delay

2018 ◽  
Vol 9 (2) ◽  
pp. 33-49
Author(s):  
Karina Harjanto
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Real Estate ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Secondary Data ◽  
Financial Reports ◽  
Accounting Firm ◽  
Purposive Sampling ◽  
Sample Data

The purpose of this research is to examine the effect of company’s size, profitability, solvability, and the size of the accounting firm towards audit delay. The object in this research are property and real estate companies listed in Bursa Efek Indonesia (BEI) for the period 2013-2015. The sample is selected by purposive sampling method. There are 42 companies selected as sample. Data used in this research is a secondary data such as audited financial reports. Data analysis uses multiple linear regression. The result of this research shows that company’s size, profitability, and solvability have no influence on audit delay, while the size of accounting firm has significant positive influences on audit delay. The result also shows that company’s size, profitability, solvability, and the size of of the accounting firm simultaneously influence audit delay. Keywords: audit delay, company’s size, profitability, solvability, size the accounting firm

scholarly journals PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BEI PERIODE 2012 -2016

2019 ◽  
Author(s):  
Rahima Yahdi ◽  
Aminar Sutra Dewi
Keyword(s):  
Linear Regression ◽  
Capital Structure ◽  
Multiple Linear Regression ◽  
Significant Influence ◽  
Sampling Method ◽  
Company Size ◽  
Purposive Sampling ◽  
Company Value ◽  
The Capital Structure

Automotive companies suffered a loss due to a decrease in sales caused by high taxes and the proliferation of manufacturing components.The purpose of this study is to determine the effect of capital structure on value of company, Company size on value of company and profitability on value of company of IDX period 2012-2016, with 6 companies using purposive sampling method. Method of analysis used was multiple linear regression analysis.The result of the research shows that the capital structure do not have positive and significant influence to company value, and company size do not have positive and significant influence to company value while profitability has an effect on company value. This shows that high profitability influences company value in the eyes of investors.

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