scholarly journals PENGARUH PERSEPSI AUDITOR TERHADAP KINERJA AUDITOR (Studi Empiris pada Auditor Sektor Publik di Inspektorat Kabupaten Serang)

2020 ◽  
Vol 5 (1) ◽  
pp. 73-88
Author(s):  
Devi Puspitasari
Keyword(s):  
Public Sector ◽  
Primary Data ◽  
Survey Method ◽  
Linear Regression Models ◽  
Performance Barriers ◽  
Data Source ◽  
District Government ◽  
External Auditor ◽  
Audit Effectiveness ◽  
Positive Effect

This study aims to determine and examine the effect of auditor perceptions on auditor performance in the attack district inspectorate. The object in this study is the inspectorate in the district government attack. Sampling is done by survey method. The type of data used is subject data, and the data source used is primary data. Processing and analysis of data using the help of SPSS vesi 19.00 application with multiple linear regression models. Based on the results of hypothesis testing obtained Audit Effectiveness has a positive and significant effect on the performance of public sector auditors, Auditor Policy has a positive and significant effect on the performance of public sector auditors, External Auditor Professionals have a significant and positive effect on the performance of public sector auditors, Other Expert Professionals have a positive and significant effect on public sector auditor performance, barriers have a positive and significant effect on the performance of public sector auditors, Public Administration has a positive effect on the performance of public sector auditors.

scholarly journals PENGARUH SKEPTISME PROFESIONAL DAN PENGALAMAN AUDITOR TERHADAP KEMAMPUAN AUDITOR EKSTERNAL DALAM MENDETEKSI KECURANGAN (SURVEI PADA AUDITOR BPK RI PERWAKILAN SULAWESI UTARA)

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Monica Mokoagouw ◽  
Lintje Kalangi ◽  
Natalia Gerungai
Keyword(s):  
Linear Regression ◽  
Fraud Detection ◽  
Financial Statements ◽  
Primary Data ◽  
Professional Skepticism ◽  
Detection Ability ◽  
North Sulawesi ◽  
Competent Person ◽  
External Auditor ◽  
Positive Effect

External auditor is an independent and competent person who can examine financial statements and be responsible for the opinions given. This research aims to examine the effect of professional skepticism and auditor’s experience on fraud detection ability of external auditor. The sample in this research are all auditors who work in Badan Pemeriksa Keuangan (BPK) Republik Indonesia (The Indonesia’s Supreme Audit Institution) Reprensentative of North Sulawesi Province. The data of this research is using primary data. The data was collected  by distributing  questionnaires directly to auditors of BPK RI Representative of North Sulawesi Province. This research is using the multiple linear regression analsys with SPSS 23.  The result indicate that: 1) Professional Skepticism has positive effect towards Fraud Detection Ability of External Auditor. 2) Auditor’s Experience has positive effect towards Fraud Detection Ability of External Auditor. 3) Professional Skepticism and Auditor’s Experience simultaneously have positive effect towards Fraud Detection Ability of External Auditor. Keywords: Professional Skepticism, Auditor’s experience, Fraud Detection Ability of External Auditor

scholarly journals ANALISIS DETERMINAN EFEKTIVITAS AUDITOR INTERNAL PADA INSPEKTORAT PROVINSI DAERAH ISTIMEWA YOGYAKARTA

2016 ◽  
Vol 13 (2) ◽  
pp. 191
Author(s):  
Dea Nurfika Sari ◽  
Haryanto Haryanto
Keyword(s):  
Statistical Tests ◽  
Internal Audit ◽  
Primary Data ◽  
Internal Auditor ◽  
The Public ◽  
Independent Variables ◽  
External Auditor ◽  
Audit Activity ◽  
Audit Effectiveness ◽  
Special Region

The aims of this study is to examine factors that affect (determinants) internal audit effectiveness in the public sector, Inspectorate office at Province Special Region of Yogyakarta. This study is a replication of the research that has been done by Alzeban and Gwilliam in Saudi Arabia. There are 4 (four) independent variables that affect internal audit effectiveness as dependent variable. There are competence of internal auditor, the relationship between internal and external auditor, auditee support to internal audit activity, and independence of internal auditor. The population in this research is 51 internal auditor working in Inspectorate office at Province Special Region of Yogyakarta. This study uses primary data in the form of questionnaire. All of questionnaire can be processed. The datawere collected were processed using PLS analysis with SmartPLS 3 program. Statistical tests showed that three of four independent variables, there are the competence of the internal auditor, the auditee support and the independence of the internal auditor affect the effectiveness of the internal audit. while relationship between the internal auditor with the external auditor does not affect the internal audit effectiveness Keywords: Internal auditor effectiveness, competence of internal auditor, relationship between internal and external auditor, auditee support to internal audit activity, independence of internal auditor.

scholarly journals Analisis faktor – faktor yanng mempengaruhi minat kunjungan ulang wisatawan ke Kebun Binatang Taman Rimba Provinsi Jambi

2021 ◽  
Vol 10 (1) ◽  
pp. 19-28
Author(s):  
Mesi Fitriani ◽  
Syaparuddin Syaparuddin ◽  
Jaya Kusuma Edy
Keyword(s):  
Social Sciences ◽  
Data Collection ◽  
Service Quality ◽  
Primary Data ◽  
Tourist Attraction ◽  
The Social ◽  
Negative Effect ◽  
Data Source ◽  
Return Visits ◽  
Positive Effect

The purpose of this study was conducted to determine (1) the development of tourists to the Taman Rimba zoo in Jambi Province (2) to analyze the factors that influence tourist attraction, facilities, accessibility, and service quality on the interest in visiting tourists' return visits. Methods of data collection through observation and distribution of questionnaires to respondents. The data source used is primary data obtained directly from the distribution of questionnaires as many as 157 with 5 question items each. The software used in this research examiner is Statistical Package for The Social Sciences (SPSS). The results of the analysis of this study indicate that simultaneously or together the attractiveness and facilities have a significant or positive effect on the interest in visiting tourists' return visits. Meanwhile, accessibility and service quality has a negative effect on the interest in returning tourists. Partially the average attractiveness, facilities, accessibility, and service quality have a positive or significant effect on the interest in revisiting tourists. Keywords: Tourist attraction, Facilities, Accessibility, Service quality, Interest of return tourists.

scholarly journals Mendorong Loyalitas Melalui Kualitas Pelayanan dan Kepercayaan

2021 ◽  
Vol 2 (01) ◽  
pp. 79-88
Author(s):  
Irwan Kurniawan ◽  
Rr Maidarti ◽  
Ris Handayani
Keyword(s):  
Service Quality ◽  
Customer Loyalty ◽  
Random Sampling ◽  
Sampling Technique ◽  
Primary Data ◽  
Survey Method ◽  
Online Data ◽  
Independent Variables ◽  
Independent Variable ◽  
Positive Effect

Penelitian untuk mengetahui pengaruh kualitas layanan sebagai variabel independen pertama dan kepercayaan sebagai variabel independen kedua terhadap loyalitas pelanggan produk UMKM sebagai variabel dependen. Metode Survey melibatkan responden melalui teknik pengambilan sampel yang purposive non random sampling sejumlah 40 konsumen yang pernah menggunakan layanan pembelian UMKM Kuliner di wilayah Cileungsi secara online. Data primer diperoleh dengan  menyebarkan kuesioner. Beberapa uji diterapkan berupa instrumen kuesioner, normalitas, dan regresi berganda. Beberapa temuan dalam penelitian adalah kedua variabel independen yaitu kualitas layanan sebagai independen pertama dan kepercayaan sebagai variabel independen kedua berpegaruh positif terhadap loyalitas sebagai variabel dependen.   Abstract Research to determine the effect of service quality as the first independent variable and trust as the second independent variable on customer loyalty of MSME products as the dependent variable. The survey method involved respondents through a purposive non-random sampling technique of 40 consumers who had used online MSME culinary purchasing services in the Cileungsi area. Primary data obtained by distributing questionnaires. Several tests were applied in the form of a questionnaire instrument, normality, and multiple regression. Some of the findings in the study are that the two independent variables, namely service quality as the first independent and trust as the second independent variable, have a positive effect on loyalty as the dependent variable.

scholarly journals An Applied Valuation of the Association among Internal and External Auditors

2018 ◽  
pp. 122-129
Author(s):  
Dr. Alhassan Haladu ◽  
Mohammed Haliru Beri
Keyword(s):  
Public Sector ◽  
Internal Control ◽  
Primary Data ◽  
Internal Auditor ◽  
Face To Face ◽  
External Auditors ◽  
The Public ◽  
Internal Control System ◽  
External Auditor

The study examines the cooperation between internal and external auditors in discharging duties and upholding organizational objectives. The aim is to know how the internal auditor relates with the external auditor once appointed and especially during the process of carrying out his/her duties. To achieve this primary data was collected through face-to-face interview from Mike Ukueje & Co. which is the case study of this research. The result showed that both the internal auditor and external auditor work in the interest of the organization through emphasis on the internal control system even though they are guided in their duties by the articles of association (internal auditor) and CAMA 2004 (external auditor). In the private sector external auditors are welcome whole heartedly by their internal counterpart, while in the public sector they are treated with suspicion and prejudice. For this reason it is advisable to enlighten the public sector more on the responsibilities of the external auditor.

scholarly journals PERSEPSI TOP EXECUTIVE (SEKTOR PUBLIK DAN SWASTA) TERHADAP FUNGSI INTERNAL AUDIT

2012 ◽  
Vol 4 (1) ◽  
pp. 23 ◽  
Author(s):  
Hery .
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Internal Audit ◽  
T Test ◽  
Primary Data ◽  
Survey Method ◽  
Negative Perception ◽  
Significant Difference ◽  
Convenience Sampling ◽  
Top Executive

<p class="Style16">The Main purpose of this research is to find out: (1) on how the Top Executive give their perception against the function of internal audit, and (2) on differences, if any, between perception of public Top Executive and private Top Executive against internal audit.</p><p class="Style16">The method that is used to Collect data was based on survey method and convenience sampling. Primary data was taken from closed questionnaire, taken from 73 Top Executive, which consist of 41 Top Executive of public sector (BUMN) and 32 Top Executive of private sector. The Scale measurement using the method of Likert's scale on five points. Data then was analysed statistically (quantitative) by used Z observation and t-test to prove the truth of hypothesis .</p><p class="Style16">The result of analysis shows that any Top Executive have negative perception about internal audit and no significant difference between public Top Executive and private Top Executive about perception toward the function of internal audit, whether from aspects 'watchdog', audit tee performance, preventive, intemal consultant, or knowledge.</p><p class="Style1"><strong><em>Keywords: </em></strong><strong><em>Internal audit, perception, public &amp; private top executive</em></strong></p>

scholarly journals Use of Clouds-Based Regional Management Systems : Dual Factor Theory Approach

2019 ◽  
Vol 6 (5) ◽  
pp. 550
Author(s):  
Nindia Nur Arifiana Putri ◽  
Rosidi Rosidi ◽  
Zaki Baridwan
Keyword(s):  
Information Systems ◽  
Management Information Systems ◽  
Perceived Usefulness ◽  
Primary Data ◽  
Survey Method ◽  
Theory Approach ◽  
Management Information ◽  
Regional Management ◽  
Negative Effect ◽  
Positive Effect

The purpose of this research is to investigate the enablers and inhibitors include dual factor theory of clouds based regional information system usage. This research took samples of financial employees who worked in the Regional Apparatus Organizations (OPD) in Jember Regency consisting of 200 respondents, used a survey method and primary data. The sample selection technique in this study uses purposive sampling, data analysis uses multiple regression. The results show, the first problem of IT infrastructure has a negative effect on the use of cloud-based regional management information systems. Secondly, the problem of human resource competency has a negative effect on the use of cloud-based regional management information systems. Third, perceived usefulness has a positive effect on the use of cloud-based regional management information systems. Fourth, perceived ease of use has a positive effect on the use of cloud-based regional management information systems.

Pengaruh Kompetensi Independensi dan Motivasi Auditor Terhadap Kualitas Audit Internal

2021 ◽  
Vol 3 (1) ◽  
pp. 233-247
Author(s):  
Jefry Naldi ◽  
Halmawati Halmawati
Keyword(s):  
Data Analysis ◽  
Internal Audit ◽  
Primary Data ◽  
Private Companies ◽  
Internal Auditors ◽  
Analysis Technique ◽  
Data Source ◽  
The City ◽  
Positive Effect

This study aims to determine the extent of: The influence of competence, independence, and auditor motivation on the quality of internal audit at BUMS and BUMN in Padang City. The population in this study are private companies and state-owned companies in the city of Padang which have several internal auditors in the company. The sample in this study were all internal auditors in private companies and state-owned companies in the city of Padang. The data source is primary data. The technique of studying data with a questionnaire. The data analysis technique is multiple linear regression. The results showed that: (1) Competence has a positive effect on the quality of internal audit, where the coefficient β of competence is positive at 0.092 and the t value is 1.791 with a significance value of 0.048> 0.05. (2) Independence has no significant effect on the quality of internal audit, where the independence β coefficient is negative at 0.007 and the t value is -0.135 with a significance value of 0.893> 0.05. (3) Auditor motivation has no effect on the quality of internal audit, where the coefficient β of motivation is negative at 0.058 and the t value - 0.761 with a significance value of 0.449> 0.05.  

Effect Of Application Of E-System Compliance With Individual Tax Payers Listed In Tax Service Office Pratama Gianyar

2020 ◽  
Vol 1 (1) ◽  
pp. 1-8
Author(s):  
I Putu Jana Praweswara ◽  
Ni Made Suindari ◽  
I.D.A.M Manik Sastri ◽  
Gde Deny Larasdiputra
Keyword(s):  
Data Analysis ◽  
Total Sample ◽  
Positive Influence ◽  
Primary Data ◽  
Survey Method ◽  
Analysis Techniques ◽  
State Revenue ◽  
Primary Service ◽  
Tax Payers ◽  
Positive Effect

E-System aims to facilitate taxpayers in carrying out tax obligations, so it is expected that taxpayer compliance will increase and state revenue will also increase. The purpose of this study was conducted to examine the level of compliance of individual taxpayers registered at the Gianyar Primary Service Office by using e-system at the level of compliance. This research was conducted in the working area of ​​the Gianyar Pratama Tax Office. Sampling using slovin formula and a total sample of 100 respondents. The type of data used is primary data using the questionnaire survey method. Data analysis techniques using multiple linear regression. The results of the e-filling variable have a positive effect on the compliance of individual taxpayers, the e-billing variable has a positive influence on the compliance of individual taxpayers, the e-registration variable does not affect the compliance of individual taxpayers. The E-SPT variable does not affect individual taxpayer compliance.

scholarly journals ANTESEDEN KEAHLIAN OPERATOR SISTEM PENGELOLAAN ASET DESA DI KABUPATEN SITUBONDO

2021 ◽  
Vol 12 (1) ◽  
pp. 56-78
Author(s):  
Alwan Sri Kustono
Keyword(s):  
Control Variable ◽  
Computer Attitudes ◽  
Primary Data ◽  
Survey Method ◽  
Internal Factors ◽  
Operator Training ◽  
District Government ◽  
Village Government ◽  
The Village ◽  
And Training

Sistem Pengelolaan Aset Desa (SIPADES) is a village asset administration recording application. This application provides orderly administrative facilities for the village so that the risk of losing assets can be reduced. The purpose of this study is to test and prove various individual aspects that affect operator competence in running SIPADES. The focus of the study is on the internal factors which include anxiety and computer attitudes. Another factor tested was operator training in using SIPADES in the Situbondo District Government. The data used in this study are primary data. The technique of obtaining data using a survey method. The population that is the object of research is all of the operator of the SIPADES application in Situbondo Regency. Four hypotheses were tested using multiple regression. The gender variable was used as the control variable. The results show that all hypotheses can be accepted. The variables of anxiety, attitude, and training have an effect on the operator's competence in operating SIPADES. The implication of the research is that the village government should increase the number of SIPADES operator training. This training can increase competence to run applications.

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