scholarly journals KOMPETENSI DAN PERSPEKTIF FEMININ DALAM AUDIT

2020 ◽  
Vol 11 (1) ◽  
Author(s):  
Yosevin - Karnawati
Keyword(s):  
Work Experience ◽  
Audit Quality ◽  
Knowledge Work ◽  
Financial Statements ◽  
Technical Training ◽  
Accounting System ◽  
Quality Of Work ◽  
Gender Factor ◽  
Data Collections

Audit quality is all posibilities (auditor) where the auditor when auditing the financial statements can find what is happening in the client’s accounting system and report it in audited financial statements. The audit must be carried out by one or more people who have sufficient expertise and technical training. The gender factor is an individual characteristic that is brought for within a person that is brought along and self perception is related to the way in which information is collected and prepared, thus affecting the quality of the resulting audit. This study tries to analyze competence and associate gender with audit quality.The subject in this study were auditors who worked at Kantor Akuntan Publik (KAP) in West Jakarta. Data collections uses purposive sampling with the criteria of auditors who have worked at least one years in KAP. The design of this study is causality or causation, using multiple linier regression analysis tools.The result showed that audit knowledge has a positive affect on audit quality but feminine personality negatively affects audit quality. While work experience and masculine personality has no effect to audit quality. This research to produces audit quality that is produced from audit knowledge while audit knowledge will increase accountability so that it will improve the quality of work results. On the other hand aggressive, emotional and illogical attitudes possessed by feminine personalities would otherwise lose audit quality. Keywords: audit knowledge, work experience, gender, feminine, masculine, audit quality

scholarly journals THE EFFECT OF INDEPENDENCE, OBJECTIVITY, KNOWLEDGE, WORK EXPERINECE, INTEGRITY , ON AUDIT QUALITY (Study On West Java Provincial Inspectorate In 2018)

2019 ◽  
Vol 9 (2) ◽  
pp. 141-160
Author(s):  
Yohana Ariska Sihombing ◽  
Dedik Nur Triyanto
Keyword(s):  
Work Experience ◽  
Audit Quality ◽  
Sampling Methods ◽  
Knowledge Work ◽  
Test Results ◽  
West Java ◽  
Independent Variable ◽  
Spss Software ◽  
Positive Effect

Audit quality is audit conducted in accordance with the standard so that it is able to recognized and report in case of violations committed clients. The purpose of this study is to analyse the things that relate to the quality of the audit. This research intends to influence independent variable information simultaneously and is partial. In this research, which became the independent variables namely independence, objectivity, knowledge, work experience, and integrity while the dependent varaibel i.e. the quality of audits.The population in this research is the auditor of internal Inspectorate West Java province year 2018 by the number of respondents as many as 31 people and sampling techniques in the study of saturated samples is random sampling. Methods of analysis in this research is descriptive statistics analysis and multiple regression analysis using SPSS software 23.Based on the test results, the value of R square on this research is of 54.8%, it means that independent varibel influenced dependent variabel 54,8%. While the rest amounted to 45.2% influenced by other factors. Simultaneously varaibel the independence, objectivity, knowledge, work experience, and the integrity of the influential significantly to the quality of the audit. Partially variable positive effect significantly to certify the quality of audits. Partially variable objectivity, knowledge, work experience, and do not affect the integrity of the quality audit. Key Words : Independence, Objectivity, Knowledge, Work Experience, Integrity, Audit Quality 

scholarly journals PENGARUH ATURAN ETIKA TERHADAP KUALITAS AUDIT YANG DIMEDIASI OLEH PENGENDALIAN MUTU (SURVEI PADA AUDITOR BPK RI)

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Claudia Wanda Melati Korompis
Keyword(s):  
Joint Venture ◽  
Audit Quality ◽  
Financial Statements ◽  
Public Trust ◽  
Expectancy Theory ◽  
Accounting System ◽  
The Public ◽  
Conducting Research ◽  
The Relationship

The fraud cases involving government auditors certainly erode public trust. The importance of improving audit quality to increase the public trust makes author interested in conducting research that seeks to measure the determinants of audit quality. Before Enron and Worldcom’s accounting scandal on 2001-2002, studies that measured audit quality generally still use KAP-size proxies. DeAngelo's (1981: 186), states that: "The quality of audit services is defined as a market-assessed joint venture, which will both (a) discover a breed of client's accounting system, and (b) report the breach". Ethical rules become independent variables in this study. In addition, author also added Expectancy Theory to mediate the relationship between ethical rules and audit quality represented by quality control variables. This model was inspired by Aldhizer et al. (1995) where the measure of audit quality can also be assessed from how much the level of adherence and appropriateness of the client's financial statements to the rules, laws, and applicable standards. The results of the study indicate that ethical rules have an influence on audit quality by mediating by quality control.Keywords : Ethics, Control, Audit.

scholarly journals Pengaruh Pengalaman Kerja, Kompetensi dan Integritas Auditor Terhadap Kualitas Hasil Audit

2020 ◽  
Vol 30 (9) ◽  
pp. 2403
Author(s):  
Made Cahyadi Wiranata Kusuma ◽  
I Gst Ayu Eka Damayanthi
Keyword(s):  
Work Experience ◽  
Audit Quality ◽  
Sampling Technique ◽  
Financial Statements ◽  
Negative Influence ◽  
Positive Influence ◽  
Economic Community ◽  
Going Public ◽  
Asean Economic Community

The Asean Economic Community (MEA) is one of the triggers of economic development in Indonesia. Many companies in Indonesia are going public. So it is necessary for financial statements that are honest, reasonable and do not mislead the wearer. One of the policies that can be taken is by auditing the financial statements by the auditor. This study aims to determine the effect of work experience, competence, and auditor integrity on the audit quality. The object of the research is the quality of the audit results in KAP in Bali. The sampling technique was purposive sampling, namely the technique of determining samples with certain considerations. The sample was 65 auditors with 42 statements. Based on the results of the analysis, Work Experience has a negative influence on the Audit Quality, Competence has a positive influence on the Audit Quality, and auditor Integrity has a positive influence on the Audit Quality. Keywords: Work Experience; Competence; and Auditor Integrity.

Audit Quality of Chinese ADR Engagements

2016 ◽  
Vol 31 (2) ◽  
pp. 25-43 ◽  
Author(s):  
Aloke (Al) Ghosh ◽  
Elisabeth Peltier ◽  
Cunyu Xing
Keyword(s):  
Audit Quality ◽  
Emerging Market ◽  
Financial Statements ◽  
Foreign Firms ◽  
American Depositary Receipts ◽  
Reverse Mergers ◽  
Chinese Companies ◽  
Big 4 ◽  
Depositary Receipts

SYNOPSIS The controversy over Chinese reverse mergers has led to concerns about the audit quality of all U.S.-listed Chinese companies. Because a sizeable number of foreign firms cross-list their shares as American Depositary Receipts (ADRs) issued by U.S. depositary banks (as opposed to direct listings), we study how auditors have managed their audits of Chinese ADRs. Our motivation for examining Chinese ADRs is based on the findings that cross-listing via the ADR process is beneficial for U.S. shareholders. We find that relative to ADRs from countries other than China, and relative to directly listed Chinese companies, Chinese ADRs are more likely to be associated with a Big 4 auditor and are less likely to restate prior-period financial statements. We also find that Chinese ADRs pay significantly higher fees than other emerging market ADRs and Chinese direct-listings. Collectively, these results suggest high audit quality for Chinese ADRs, which is in sharp contrast to the Chinese direct-listing results. Using Tobin's Q as a measure of market value, we find that the stock market rewards Chinese ADRs, indicating that investors incorporate the benefits of higher audit quality when evaluating Chinese ADRs.

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.

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 The Influence of Accountability, Work Experience and Professionalism on The Quality of The Quality of The Work of Auditors

2020 ◽  
Vol 4 (3) ◽  
pp. 449-459
Author(s):  
Sihol Marito Simorangkir ◽  
Jonathan Dubery Bukit ◽  
Keumala Hayati
Keyword(s):  
Work Experience ◽  
Sampling Method ◽  
Financial Statements ◽  
The North ◽  
Sample Technique ◽  
Saturated Sample ◽  
High Level ◽  
North Sumatra ◽  
Regression Tests

The study was conducted aimed at examining the effect of accountability, work experience, and professionalism on the quality of auditor performance. auditors are required to have a high level of accountability because the auditor will present financial statements that must be accountable by himself. In addition to having a high accountability the auditor should also have good work experience so that the auditor can convey a logical and logical understanding of the errors contained in the financial statements. And auditors also require high professionalism so that auditors can carry out professional and good tasks. The object of research is the auditor who is working at the North Sumatra BPKP Office. The data is 70 respondents. The sampling method is the saturated sample technique. Analyze the data using validity, reliability and linear regression tests. And the results of the study prove that accountability has an influence on the quality of the work of the auditor, while work experience and professionalism do not have an influence on the quality of the work of the audiores.

scholarly journals PENGARUH SISTEM PENGENDALIAN INTERN DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Novtania Mokoginta ◽  
Linda Lambey ◽  
Winston Pontoh
Keyword(s):  
Control System ◽  
Local Government ◽  
Internal Control ◽  
Local Governments ◽  
Financial Statements ◽  
Financial Accounting ◽  
Accounting System ◽  
System Quality ◽  
Internal Control System

Application of Internal Control System and Regional Financial Accounting System in management of local government financial statements is a very important thing. This financial statements of local governments must meet the following characteristics : relevant, reliable, comparable, and understandable.  The purpose this study to examine the influence of the Internal Control System,Regional Financial Accounting System on the quality of goverment financial statements. The population in this study are all working in BPKAD Bolaang Mongondow Utara.  The sample in this study is the staff / employees of the financial part of the respondents were 30 respondents. The samples were selected by using a purposive samplingmethod. Data was collected by distributing questionnaires to the respondents directly concerned. Technical analysis of the data used is multiple regression with SPSS 22. The result showed that : the Internal Control System has a significant effect on the quality of government financial statements and the Regional Financial Accounting System has a positive significant effect on the quality of goverment financial statements.Keywords : Internal Control system, Regional finsncisl accaounting system, quality of goverment financial statements.

scholarly journals Quality of Work Life of Public School Nurses in the Philippines

2019 ◽  
Author(s):  
Kaila Mae L. Macairan ◽  
Ryan Michael Flores Oducado ◽  
Mika E Minsalan ◽  
Risa G. Recodo ◽  
Gio Franco D. Abellar
Keyword(s):  
Public School ◽  
Social Integration ◽  
Work Experience ◽  
Professional Growth ◽  
The Philippines ◽  
School Nurses ◽  
Work Life ◽  
Quality Of Work Life ◽  
Quality Of Work

Background: School nurses play a crucial role in the provision of comprehensive health services to the school population. A balanced quality of work life (QWL) with favorable conditions that support and uphold employee satisfaction is imperative for school nurses to maximize their provision of care for their clientele. Among the many nursing specialties, research among school nurses is not given much attention.Purpose: This study aimed to determine the QWL of public school nurses in the Philippines.Methods: This study utilized a descriptive correlational research design with 57 public school nurses as study participants. Self-reported data were gathered utilizing Walton’s QWL scale. Data were analyzed using the Mann-Whitney U test, Kruskal-Wallis test, and Spearman–rank correlation coefficient. Results: Results indicated that public school nurses had high QWL (M=4.16). Among the eight subscales, opportunities at work (M=4.04) and social integration at work (M=4.03) had the lowest mean scores. There were no significant differences in the QWL according to sex (p=0.929), marital status (p=0.326), educational attainment (p=0.391) and length of work experience (p=0.059), while there was a significant relationship between age (p=0.005) and QWL of public school nurses.Conclusion: Public school nurses generally have a high QWL. Nevertheless, to further improve their QWL, it is recommended that public school nurses must be provided with more chances for continuous professional growth and opportunities for better social integration.

scholarly journals PENGARUH PENERAPAN GOOD GOVERNANCE DAN SISTEM AKUNTANSI KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PADA PEMERINTAH KOTA MANADO

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Miranda Miryam Maramis ◽  
Jenny Morasa ◽  
Heince R. N. Wokas
Keyword(s):  
Good Governance ◽  
Financial Statements ◽  
Positive Influence ◽  
Study Data ◽  
City Government ◽  
Financial Accounting ◽  
Primary Data ◽  
Accounting System ◽  
System Quality

This study aims to analyze the application of good governance and local financial accounting system to the quality of financial statements SKPD. This research was conducted in Manado City Government. Sampling method in this research is by using quantitative approach, by using primary data through questionnaire. This sample is distributed to 40 financial officers from 10 SKPD of Manado City. For this study data were analyzed by using multiple linear regression with statistical program tool, after classical assumption test fulfilled. The data is processed by using SPSS 21 program. The result of this research indicates that good governance has a significant positive influence to the quality of local financial statements and regional financial accounting system there is no significant positive effect on the quality of local financial statements.Keywords: Good Governance, Regional Financial Accounting System, Quality of Regional Financial Report

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