scholarly journals Auditor's Competence And Independence As Determinant Audit Quality With Gender As Moderating Variable

2020 ◽  
Vol 1 (3) ◽  
pp. 46-55
Author(s):  
I Made Purba Astakoni ◽  
Ida Bagus Swaputra ◽  
Ni Made Satya Utami ◽  
Yenny Verawati
Keyword(s):  
Audit Quality ◽  
Group Analysis ◽  
Auditor Independence ◽  
Moderating Effect ◽  
Partial Least Square ◽  
Least Square ◽  
Significant Positive Effect ◽  
Positive Effect

This study has several objectives: 1) to find out and analyze the effect of auditor competence on audit quality, 2) to know and analyze the effect of auditor independence on audit quality, 3) to know and analyze the role of gender as a moderating effect on the influence of auditor competence on audit quality, 4) to find out and analyze the role of gender as a moderating effect on auditor independence on audit quality. This research was conducted at the Public Accounting Firm (KAP) in Denpasar City. The populations in this study were all auditors in the city of Denpasar, amounting to 112 people. Determination of the sample was done by purposive method, so that the number of samples selected was 53 people. Data collection techniques used was interviews supported by questionnaire with a closed multiple choices. Data analysis used was Partial Least Square (PLS) approach. The results showed that the overall strength of the model was stated to be very good. Hypothesis 1, which states that auditor competence has a significant positive effect on audit quality, can be accepted, Hypothesis 2, which states that auditor independence has a significant positive effect on audit quality, can also be accepted. Through a multi-group analysis it is stated that gender is able to be a moderating variable on the effect of auditor competence over the quality of an audit.Whereas gender testing as a moderating variable on the effect of auditor independence over the quality of an audit has not been tested.

scholarly journals FAKTOR PENENTU KUALITAS AUDIT MELALUI ANALISIS VARIABEL PROFESIONALISME, KOMPETENSI DAN INDEPENDENSI AUDITOR

2021 ◽  
Vol 12 (2) ◽  
pp. 205-217
Author(s):  
I Made Purba Astakoni ◽  
I Wayan Wardita ◽  
Ni Made Satya Utami ◽  
Ni Putu Nursiani
Keyword(s):  
Goodness Of Fit ◽  
Audit Quality ◽  
Auditor Independence ◽  
Partial Least Square ◽  
Least Square ◽  
Coefficient Of Determination ◽  
P Value ◽  
Significant Positive Effect ◽  
Research Subjects ◽  
Positive Effect

This study has several objectives: 1) to determine and analyze the effect of auditor professionalism on audit quality; 2) to determine and analyze the effect of auditor competence on audit quality; 3) to identify and analyze the effect of auditor independence on audit quality. This research was conducted in several public accounting firms  in Denpasar City with the research subjects being all auditors. The sample in this study were all auditors in Denpasar City as many as 112 people. Data collection techniques used were interviews with questionnaires with closed multiple choice. In this study, data analysis used the Partial Least Square (PLS) approach. The results of the study found that the overall strength of the model by looking at the coefficient of determination, Q-Square Predictive Relevance and Goodness of Fit (GoF) were declared very good. The first hypothesis, which states that auditor professionalism has a significant positive effect on audit quality. In testing, it was found that the professionalism of the auditors had a negative effect with a p-value below the specified standard, it means that hypothesis 1 (H1) cannot be accepted. Second hypothesis. which states that auditor competence has a significant positive effect on audit quality. In testing, it was found that the auditor's competence had a positive effect with a p-value above the set standard, it means that hypothesis 2 (H2) can be accepted. The third hypothesis, which states that auditor independence has a significant positive effect on audit quality. In testing, it was found that the auditor's independence had a positive effect with a p-value above the set standard, it means that hypothesis 3 (H3) can be accepted.

scholarly journals FAKTOR PENENTU KUALITAS AUDIT DI KANTOR AKUNTAN PUBLIK DKI JAKARTA

2020 ◽  
Vol 7 (2) ◽  
pp. 85-99
Author(s):  
Momon Momon ◽  
Widarto Rachbini ◽  
Amilin Amilin
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Professional Education ◽  
Audit Quality ◽  
Auditor Independence ◽  
Significant Positive Effect ◽  
Inferential Analysis ◽  
Positive Effect ◽  
Public Accountant

The study aims to analyze the effect of auditor competence and independence on audit quality. The sample used in this study were 151 samples (KAP) represented by the Auditor in DKI Jakarta. Data analysis uses descriptive and inferential analysis using multiple regression analysis. Hypothesis testing results indicate that there is a significant positive effect on Auditor Competence and Auditor Independence on Audit Quality. These results indicate that the higher (both) Auditor Competency and Auditor Independence, the Audit Quality will increase. Independent auditors should pay attention to their competencies. To improve audit quality, it is necessary to increase the competence of auditors by providing training and certification of expertise that supports the auditor profession in line with continuing professional education (PPL) programs. The role of regulators and accountants' associations (IAPI, IAI) in this case is also very necessary to monitor the implementation of the PPL program for auditors (accountants). Auditors who conduct audits must truly maintain and ensure independence both in fact and in appearance in order to produce quality audits. The existence of regulations that limit the length of the audit of a client conducted by the same public accountant, should also be supported by the KAP to rotate the auditor team, not only limited to the level of partners signing the audit report to further maintain its independence.

scholarly journals Independensi, Pengalaman Kerja Auditor, dan Kualitas Audit Dengan Skeptisisme Profesional Sebagai Variabel Moderasi

2021 ◽  
Vol 13 (2) ◽  
pp. 300-315
Author(s):  
Nieke Yunianti ◽  
Yenni Carolina ◽  
Vincent Tanu Winata
Keyword(s):  
Work Experience ◽  
Audit Quality ◽  
Auditor Independence ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Professional Skepticism ◽  
Public Accountants ◽  
The Relationship ◽  
Positive Effect

Abstract The motivation of this study is to examine and provide evidence regarding the interaction of the independent variable (X1) and auditor's work experience (X2) with the audit quality variable (Y) and the interaction of the professional skepticism variable (Z) as a moderator variable in strengthening the interaction of X1 and X2 with variables Y. The research is focused on active Public Accountants (partner auditors) who are licensed and registered with IAPI. The results of distributing questionnaires to Public Accountants obtained 309 questionnaire sample data. The Slovin technique was used in the data collection technique, while the data analysis used the SEM PLS (Structural Equation Modeling-Partial Least Square) method. This study provides evidence that 1) auditor independence has a positive effect on audit quality, 2) auditor's work experience has a positive effect on audit quality, 3) auditor's professional skepticism has an effect on strengthening the relationship between auditor independence and audit quality, and 4) auditor's professional skepticism has an effect on strengthen the relationship between auditor work experience and audit quality. Keywords: Audit Quality, Independence, Work Experience, and Professional Skepticism

scholarly journals PENGARUH KEPUASAN PELANGGAN SEBAGAI VARIABEL MEDIASI HARGA DAN KUALITAS PELAYANAN TERHADAP REPEAT BUYING (Studi Pada Pelanggan Barbershop di Kota Malang)

2020 ◽  
Vol 13 (2) ◽  
pp. 131
Author(s):  
Achmad Zaini ◽  
Diana Eka Poernamawati
Keyword(s):  
Customer Satisfaction ◽  
Service Quality ◽  
Analytical Tool ◽  
Partial Least Square ◽  
Least Square ◽  
Significant Positive Effect ◽  
Pls Analysis ◽  
The Relationship ◽  
Positive Effect

This study aims to analyze the variables of price and quality of customer in influencing repeat buying both directly and indirectly through variable of customer satisfaction. The analytical tool used in this study is Partial Least Square (PLS) analysis. The results showed several findings that were consistent with previous studies. The price variable has a significant positive effect on Barbershop customer satisfaction The service quality variable has a significant positive effect on customer satisfaction Variable customer satisfaction has a significant effect on repeat buying Price variable has no significant effect on repeat buying. Price variable has a significant positive effect on repeat buying through customer satisfaction variables The customer satisfaction variable is a full mediator. Service quality variable has a significant positive effect on repeat buying Service quality variable has a significant positive effect on repeat buying through customer satisfaction variables Variable customer satisfaction is a partial mediator. The relationship between the variables involved are: price, service quality, customer satisfaction and repeat buying of 89.56%,

scholarly journals Independence, professionalism, professional skepticism

2018 ◽  
Vol 3 (1) ◽  
pp. 61-71 ◽  
Author(s):  
Agus Widodo Mardijuwono ◽  
Charis Subianto
Keyword(s):  
Audit Quality ◽  
Auditor Independence ◽  
Partial Least Square ◽  
Least Square ◽  
Significant Variable ◽  
Content Type ◽  
Professional Skepticism ◽  
Relationship Of ◽  
The Relationship

Purpose The purpose of this paper is to obtain empirical evidence of the relationship of independence, professionalism and skepticism with the quality of audit produced. Design/methodology/approach This research was conducted with questionnaires distributed to all auditors working in KAP Surabaya and Sidoarjo. The population in this study was all auditors working in KAP 45 Surabaya and KAP 1 Sidoarjo. Hypothesis testing was performed by using the partial least square test with the help of SmartPLS software version 3.0. Findings The results from this study found that auditor independence is positively related to audit quality but is not significant. Variable auditor professionalism is positively related to audit quality and proved significant, while the skepticism variable of auditor professionalism is positively related to audit quality and is significant. Originality/value The results of this study indicate that auditor independence, professionalism and skepticism are positively related to audit quality.

scholarly journals Faktor – Faktor Yang Mempengaruhi Prestasi Belajar Mahasiswa Politeknik Negeri Samarinda Dan Implikasi Terhadap Waktu Tunggu Kerja Di Industri

2020 ◽  
Vol 1 (1) ◽  
pp. 34
Author(s):  
Tandi Kadang ◽  
Muhtar Sehe ◽  
Nita Harnitalia
Keyword(s):  
Service Quality ◽  
Waiting Time ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Quality Teaching ◽  
Significant Positive Effect ◽  
Learning Achievement ◽  
Positive Effect

This Research aim was to analyze how much the influence of the Lecturer Quality, Teaching Facilities, Service Quality and Learning Achievement on Waiting Time. The independent variables in the study were Lecturer Quality, Teaching Facilities, and Service Quality, while Learning Achievement as Intervening variable and Waiting Time as the dependent variable. This research used 85 respondents and it was conducted at Samarinda State Polytechnic. This study used SEM (Structural Equation Modeling) analysis tools with the help of PLS (Partial Least Square) software version 3.20 and SPSS version 24.The results of this study stated that the quality of lecturers had a significant positive effect on Learning Achievement, then teaching facilities had a significant positive effect on learning achievement,then the quality of service had a significant positive effect on learning achievement, then the quality of lecturers had a significant positive effect on Working Waiting Time, then Teaching Facilities had no significant positive effect on Working Waiting Time, then Service Quality was not a significant positive effect on Working Waiting Time, then Learning Achievement had a significant positive effect on Work Waiting Time.

scholarly journals PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN BERAU

2019 ◽  
Vol 3 (02) ◽  
pp. 383
Author(s):  
DJUPIANSYAH GANIE
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Partial Least Square ◽  
Least Square ◽  
Significant Positive Effect ◽  
Analysis Method ◽  
Financial Reports ◽  
Relevant Variables ◽  
Positive Effect

The purpose of this study is to analyze the extent of the application of SAP in local government financial reporting and how the effect of its application to the quality of financial reports on the local government of Berau Regency. This research uses data analysis method with Partial Least Square (PLS) approach. The Effect of SAP Implementation on Relevant Variables in LKPD Berau District has a significant positive effect. The Effect of SAP Implementation on Reliable Variables in LKPD Berau District has a significant positive effect. It can be seen from the t-statistic value which is greater than 2.131 which is 5.532. Thus, the H3 hypothesis in this study was accepted. The effect of SAP Application on Understandable variables in the Berau District LKPD has a significant positive effect on the construction can be compared to the Berau District LKPD. This can be seen from the t-statistic value which is smaller than 2.131 which is 1.689. Thus, the H4 hypothesis in this study was rejected.   Tujuan dari penelitian ini adalah untuk menganalisis sejauh mana penerapan SAP dalam pelaporan keuangan pemerintah daerah dan bagaimana efek penerapannya terhadap kualitas laporan keuangan pada pemerintah daerah Kabupaten Berau. Penelitian ini menggunakan metode analisis data dengan pendekatan Partial Least Square (PLS). Pengaruh Implementasi SAP terhadap Variabel yang Relevan di LKPD Kabupaten Berau memiliki efek positif yang signifikan. Pengaruh Implementasi SAP terhadap Variabel Yang Dapat Diandalkan di LKPD Kabupaten Berau memiliki efek positif yang signifikan. Hal ini dapat dilihat dari nilai t-statistik yang lebih besar dari 2,131 yaitu 5,532. Dengan demikian, hipotesis H3 dalam penelitian ini diterima. Pengaruh Aplikasi SAP terhadap variabel yang Dapat Dipahami di Kabupaten Berau, LKPD memiliki pengaruh positif yang signifikan terhadap konstruksi yang dapat dibandingkan dengan LKPD Kabupaten Berau. Hal ini dapat dilihat dari nilai t-statistik yang lebih kecil dari 2,131 yaitu 1,689. Dengan demikian, hipotesis H4 dalam penelitian ini ditolak.  

scholarly journals Enhancing Capability of Human Resources Innovation

2017 ◽  
Vol 8 (1) ◽  
Author(s):  
La Ode Sugianto ◽  
Sri Hartono
Keyword(s):  
Organizational Learning ◽  
Human Resource ◽  
Partial Least Square ◽  
Least Square ◽  
Significant Positive Effect ◽  
Innovation Capability ◽  
Knowl Edge ◽  
Positive Effect ◽  
Pls Method

This study aims to analyze the interrelationship of the variables of knowledge collection, knowl-edge contribution, organizational learning, and human resource innovation capability at Sultan Agung Semarang Islamic Hospital. This study also aims to develop a model of the role of com-munication variables in moderating the equation of enhancement of human resource innova-tion capability at Sultan Agung Semarang Islamic Hospital. The population in this study were all the permanent nurses at Sultan Agung Islamic Hospital who worked on the hemodialysis action room, surgery room, ICU, and SEC which totaled 75 people. Method of sampling in this research using census method. This research was analyzed using Sruktural Equation Mod-eling (SEM) with Partial Least Square (PLS) method using SmartPLS 2.0 M3 software. The results showed that knowledge gathering had a significant positive effect on the contribution of knowledge and to the capability of human resource innovation. Contribution of knowledge has a significant positive effect on organizational learning and on human resource innovation capability. Organizational learning has a significant positive effect on the capability of human resource innovation.

scholarly journals PENGARUH SERVANT LEADERSHIP STYLE TERHADAP LOYALITAS KARYAWAN MELALUI PERAN MEDIASI KEPUASAN KARYAWAN (Study Pada Karyawan PT. Bank Syariah Mandiri Malang)

2017 ◽  
Vol 7 (2) ◽  
pp. 125
Author(s):  
Ahmad Ritaudin
Keyword(s):  
Servant Leadership ◽  
Leadership Style ◽  
Employee Satisfaction ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Significant Positive Effect ◽  
Employee Loyalty ◽  
Positive Effect

The purpose of this study was to how servant leadership style, employee performance and employee loyalty. To determine the effect of servant leadership style on employee loyalty, servant leadership style on employee satisfaction, employee satisfaction to employee loyalty, as well as the mediating role of employee satisfaction in PT. Bank Syariah Mandiri Malang. The samples in this research using random sampling with quota sampling technique gained 60 respondents employees at PT. Bank Syariah Mandiri Malang. Model structure equation modeling (SEM) type PLS (partial least Square), come to the conclusion: servant leadership style significant positive effect on employee loyalty; servant leadership style positive effect on employee satisfaction; Employee satisfaction is not significant positive effect on employee loyalty; and employee satisfaction does not mediate between servant leadership style on employee loyalty.Keywords: Employee Loyalty, Employee satisfaction, Servant Leadership Style, The Role of Mediation

scholarly journals PENGARUH KOMPENSASI FINANSIAL DAN NON FINANSIAL TERHADAP KINERJA KARYAWAN PT. BANK SYARIAH X MELALUI MOTIVASI KERJA SEBAGAI VARIABEL INTERVENING

2020 ◽  
Vol 22 (1) ◽  
pp. 42-50
Author(s):  
Rizky Aprilia Ayu Wardani
Keyword(s):  
Work Motivation ◽  
Partial Least Square ◽  
Least Square ◽  
Mediating Effect ◽  
Significant Positive Effect ◽  
Analysis Method ◽  
Indirect Influence ◽  
Pls Analysis ◽  
And Performance ◽  
Positive Effect

Abstract – performance is a record of the outcome of the function of a particular job or activity of an employee for a certain period of time (Gomes, 2000). This study aims to examine the effect of compensation financial and compensation non financial on performance of employee with motivation as intervening variabel involving 35 people as respondent with using partial least square (PLS) analysis method and sobel tests to test the mediating effect. Data were obtained through observation and questionnaire distribution.This study shows two point, first compensation financial has a significant positive effect on work motivation and work motivation has a significant positive effect on employee’s performance. Indirect influence between compensation financial on performance of employee through work motivation that is partial of mediation due to the effect between compensation financial variable on performance also significant. Second, compensation non financial has a significant positive effect on work motivation. Indirect influence between compensation non financial on performance through work motivation that is full of mediation due to the effect between compensation non financial variable on performance of employee not significant. Keywords:  compensation financial, compensation non financial, work motivation, and performance of employee

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