Budaya Organisasi, Komitmen Profesional, Dan Etika Auditor Terhadap Kinerja Auditor

This study aims to examine the effect of organizational culture, professional commitment, and auditor ethics on the performance of auditors at the Surabaya public accounting firm. The type of research conducted is descriptive quantitative research with survey method. The number of respondents in this study were 60 respondents from 12 Public Accounting Firms in Surabaya which were selected randomly. The method of data acquisition comes from questionnaires that are distributed directly to respondents. The data analysis technique used multiple linear regression analysis and hypothesis testing using the determinant coefficient test, t-test, and f-test. The results of the study indicate that organizational culture, professional commitment, and auditor ethics have a significant influence on auditor performance.

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Pengaruh Tekanan Anggaran Waktu, Tekanan Ketaatan, dan Pengalaman Auditor Terhadap Audit Judgment (Studi Pada Kantor Akuntan Publik Provinsi Daerah Istimewa Yogyakarta)

Ratio : Reviu Akuntansi Kontemporer Indonesia ◽

10.30595/ratio.v1i1.7972 ◽

2020 ◽

Vol 1 (1) ◽

Author(s):

Tiar Rizky Abdillah ◽

Edi Joko Setyadi ◽

Suryo Budi Santoso ◽

Rina Mudjiyanti

Keyword(s):

Sampling Method ◽

Time Budget ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Public Accounting ◽

Accounting Firm ◽

Audit Judgment ◽

Analysis Technique ◽

Time Budget Pressure ◽

Positive Effect

This study aims to examine the effect of time budget pressure, obedience pressure, and auditor experience on audit judgment to auditors in Public Accounting Firm of Yogyakarta as partially. The population are the auditors who works at Public Accounting Firm of Yogyakarta. Sampling method in this research using purposive sampling with criterion of senior auditor and junior auditor. Data analysis technique used is multiple linear regression analysis method with significant level (α) 0.05. The questionnaire used in this study was 35 out of 38 questionnaires. The results of this study indicate that the time budget pressure negatively affect on audit judgment,while the obedience pressure and auditor experience have a significant positive effect on audit judgment.

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Love of Money, Machiavellian, Religiusitas dan Kinerja Auditor

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i12.p01 ◽

2020 ◽

Vol 30 (12) ◽

pp. 2999

Author(s):

Ida Ayu Chintya Utami Dewi ◽

Gayatri Gayatri

Keyword(s):

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Negative Influence ◽

Public Accounting ◽

Accounting Firms ◽

The Public ◽

Analysis Technique ◽

Love Of Money ◽

Public Accounting Firms ◽

Saturated Sample

This study aims to determine the effect of love of money, machiavellian, religiosity on auditor performance. The population in this study were auditors working at the Public Accountant Firm in Bali which were listed in the Indonesia Public Accountants Institute Directory in 2019 so that a sample of 109 auditors was obtained using the technique of determining saturated sample data. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that love of money and machiavellian have a negative influence on the performance of auditors in public accounting firms in Bali and religiosity has a positive effect on auditor performance in public accounting firms in Bali. This research can provide information about love of money, machiavellian, religiosity on the performance of auditors of Public Accounting Firms in Bali, because it can affect the auditor's performance in achieving better work results. Keywords: Love Of Money; Machiavellian; Religiosity.

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Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, Kompetensi dan Lingkungan Kerja pada Kinerja Auditor

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i07.p10 ◽

2020 ◽

Vol 30 (7) ◽

pp. 1738

Author(s):

Ni Luh Yuni Pratiwi ◽

I Ketut Suryanawa

Keyword(s):

Emotional Intelligence ◽

Work Environment ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Primary Data ◽

Public Accounting ◽

Accounting Firm ◽

The Public ◽

Analysis Technique

The purpose of this study is to obtain empirical evidence about the influence of intellectual intelligence, emotional intelligence, competence and work environment on auditor performance. This research was conducted at the Public Accounting Firm (KAP) in Bali. The population in this study are all auditors who work at KAP in Bali. The sample of this study was 55 respondents, carried out with saturated sampling technique. The data used are primary data with data collection methods namely questionnaires. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that intellectual intelligence, emotional intelligence, competence and work environment have a positive effect on auditor performance. The results of this study as input for the leadership of the Public Accounting Firm in seeking better performance, and for the auditor can be used as evaluation material to maintain and improve performance in conducting audits. Keywords: Intellectual Intelligence; Emotional Intelligence; Competence; Work environment; Auditor Performance.

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PENGARUH RISIKO AUDIT DAN LAMANYA WAKTU AUDIT TERHADAP PENETAPAN AUDIT FEE (Survey pada Auditor Kantor AkuntanPublik di Bandung)

Jurnal Riset Keuangan Dan Akuntansi ◽

10.25134/jrka.v3i1.467 ◽

2017 ◽

Vol 3 (1) ◽

Author(s):

Tina Hartati Saputri Herma Wiharno Enung Nurhayati

Keyword(s):

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Public Accounting ◽

Audit Risk ◽

Accounting Firms ◽

Accounting Firm ◽

Verification Methods ◽

Audit Fee ◽

Positive Effect

The problem is an issue fee of a dilemma because the auditor received a fee from the company (client) to be audited. The purpose of this study to investigate the effect of audit risk and length of time of the determination of audit fee audit either simultaneously or partial. The object of this study is the auditor of public accounting firm in Bandung.This research method using descriptive and verification methods analyst. This study uses 8 public accounting firms and 100 auditors working in 8 shades that have been audited sample. As well as the technique used is purposive sampling analysis techniques, as well as the technique used is the technique of multiple linear regression analysis with the help of SPSS version 20.The results of this study showed that simultaneous Fhitung = 48.382> F table = 3.12 then Ho is rejected and Ha accepted, meaning that the risk of an audit, and the length of time the audit simultaneously significant effect on the determination of the audit fee. In the test Partial obtained the value t = 3.112> table = 1.666 then Ho is rejected and Ha accepted, meaning that audit risk positive and significant impact on the determination of the audit fee, and t = 4.826> table = 1.666 then Ho is rejected and Ha accepted, meaning the length of time the audit positive and significant impact on the determination of the audit fee.From the results of research and discussion can be concluded that simultaneous audit risk and the length of time the audit affect the determination of audit fee survey on auditor Public Accounting Firm in Bandung, then partially, audit risk positive effect on the determination of the audit fee and the length of time the audit positive effect on the determination audit fee.

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PENGARUH PROFESIONALISME AUDITOR, KOMITMEN ORGANISASI DAN ETIKA PROFESI PADA KINERJA AUDITOR KANTOR AKUNTAN PUBLIK PROVINSI BALI

E-Jurnal Akuntansi ◽

10.24843/eja.2018.v22.i01.p11 ◽

2018 ◽

pp. 273

Author(s):

Anak Agung Sayu Gita Wulandari ◽

I Dewa Gede Dharma Suputra

Keyword(s):

Organizational Commitment ◽

Professional Ethics ◽

Sampling Method ◽

Linear Regression Analysis ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Public Accounting ◽

Legal Cases ◽

Accounting Firm ◽

Analysis Technique

In the current era of globalization there are so many legal cases involving accounting manipulation. The auditor's profession has been a public spotlight in recent years. An auditor must have a high professionalism in carrying out his duties. Audit results from an auditor should be accountable to the parties concerned. The performance of the auditor is the result of the auditor's work in performing the assignment of examination of the financial statements of an entity with the aim of determining the reasonableness of the financial statements. The purpose of this study is to determine the influence of auditor professionalism, organizational commitment, and professional ethics on the performance of auditors public accounting firm in Bali Province. Sampling method used is purposive sampling method, while data collection method is done by using questioner. The population in this study are all auditors who work at Public Accounting Firm in Bali Province. Public Accounting Firm used is Public Accounting Firm which is registered in the Directory published by Indonesian Institute of Certified Public of 2017 which is located in Bali a number of 7 Public Accounting Firm. The total number of auditors from 7 offices is 65 auditors. The number of research samples used were 36 respondents. Data analysis technique used is multiple linear regression analysis technique. The results of this study indicate that auditor professionalism, organizational commitment, and professional ethics have a positive effect on auditor performance.

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Determinan Audit Judgment Auditor Di Masa Pandemi Covid-19

Jurnal Akuntansi dan Ekonomika ◽

10.37859/jae.v11i2.2776 ◽

2021 ◽

Vol 11 (2) ◽

pp. 264-272

Author(s):

Agustiawan Agustiawan ◽

Rama Gita Suci ◽

Rahmatul Fauziah

Keyword(s):

Time Budget ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Public Accounting ◽

Accounting Firms ◽

Audit Judgment ◽

Pressure Time ◽

Analysis Technique ◽

New Public ◽

Time Budget Pressure

The purpose of this study was to partially examine the effect of compliance pressure, time budget pressure, and auditor experience on audit assessments during the Covid-19 Pandemic. Sampling in this study using non-probability sampling with saturated samples. Respondents in this week's study were auditors of new public accounting firms. This research method is a quantitative method. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that compliance pressure, time budget pressure, and auditor experience each have an effect on audit assessments during the Covid-19 pandemic.

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Pengaruh Budaya Organisasi dan Good Corporate Governance terhadap Kinerja Karyawan di RSUD K.H. Daud Arif Kuala Tungkal Jambi

Eksis: Jurnal Ilmiah Ekonomi dan Bisnis ◽

10.33087/eksis.v11i2.196 ◽

2020 ◽

Vol 11 (2) ◽

pp. 71

Author(s):

Azizah Azizah ◽

Muhammad Emil

Keyword(s):

Corporate Governance ◽

Organizational Culture ◽

Quantitative Research ◽

Employee Performance ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Cultural Variables ◽

Good Corporate Governance ◽

Analysis Technique ◽

Calculation Results

specific and detailed objectives of this study are another way to analyze the partial and simultaneous influence of organizational culture and Good Corporate Governance on employee performance at K.H. Daud Arif Kuala Tungkal Jambi Hospital. The method used is quantitative research with the design of the research used is survey research for descriptive and expansive purposes. The population of 342 employees and the technique of withdrawal of samples on a non probability. The sample in this study was taken 10% of the population, resulting in a sample of 34 employees. The data analysis technique used in this study is multiple linear regression analysis. The results showed that 1) partially obtained calculations and discussions that the cultural variables of the organization (X1) had a significant positive effect on employee performance (Y) where the calculation results showed a t count of 3,349 > t table of 1,697 to H0 rejected and H1 accepted and for good corporate governance variables (X2) shows there is a significant influence on employee performance (Y), obtained calculation t count of 2,067 > t table 1,697 so that H0 is rejected and H1 is accepted , and 2) simultaneously organizational culture (X1) and good corporate governance (X2), a significant impact on employee performance (Y), obtained a calculation of F count of 7,643 > F table 3.30 so that H0 is rejected and H1 is accepted.

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PENGARUH KEADILAN ORGANISASI, BUDAYA ORGANISASI, DAN PEMBERDAYAAN KARYAWAN TERHADAP KOMITMEN ORGANISASIONAL PADA LPD KUTA

E-Jurnal Manajemen Universitas Udayana ◽

10.24843/ejmunud.2020.v09.i11.p02 ◽

2020 ◽

Vol 9 (11) ◽

pp. 3448

Author(s):

I Made Surya Pratama ◽

I Gusti Ayu Manuati Dewi

Keyword(s):

Organizational Culture ◽

Regression Analysis ◽

Organizational Commitment ◽

Linear Regression ◽

Organizational Justice ◽

Quantitative Research ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Employee Empowerment ◽

Analysis Technique

The purpose of this study is to examine the effect of organizational justice, organizational culture and the influence of employee empowerment on organizational commitment of LPD Employees in the Adat Village of Kuta. This research is classified into associative quantitative research. The population in this study were all employees in the Indigenous Village LPD Kuta as many as 68 people. The method used is saturated sampling, *Dwhere all members of the population are used as samples. Thus the number of samples in this study were 68 people. The analysis technique used is multiple linear regression analysis. The results of the study show that organizational justice, organizational culture and employee empowerment have a positive and significant effect on organizational commitment in the LPD of Adat Kuta Village. Keyword: commitment, fairness, organizational culture, employee empowerment

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Pengaruh Good Government Governance, Pengendalian Intern, dan Budaya Organisasi Terhadap Kinerja Organisasi Perangkat Daerah (OPD)

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v28.i01.p17 ◽

2019 ◽

pp. 434

Author(s):

I Gede Iswara Yudhasena ◽

I G. A. M. Asri Dwija Putri

Keyword(s):

Organizational Culture ◽

Organizational Performance ◽

Internal Control ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Survey Method ◽

Analysis Technique ◽

Good Government ◽

Government Governance

The Regional Devices Organization (OPD) of Karangasem Regency needs to pay attention to the application of the principles of Good Government Governance (GGG), internal control and organizational culture to improve regional organizational performance (OPD). This study aims to obtain empirical evidence of the effect of GGG, internal control and organizational culture on regional organizational performance (OPD) in Karangasem Regency. The method of data collection in this study is the survey method using questionnaire techniques. The sampling method uses a saturated sampling technique. The sample used amounted to 3 employees in each regional device organization (OPD) with a total number of 32 (OPD). The analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that the effect of GGG, internal control and organizational culture has a positive effect on the performance of regional organizational organizations (OPD) in Karangasem Regency. Keywords: Good Government Governance, internal control, organizational culture, Regional Organizational Performance (OPD).

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THE INFLUENCE OF AUDIT EXPERIENCE, WORKLOAD, AND TIME PRESSURE ON AUDITOR'S ABILITY TO DETECT FRAUD (Case Study of Auditors who Work at KAP Surabaya)

Jurnal Analisa Akuntansi dan Perpajakan ◽

10.25139/jaap.v5i2.4211 ◽

2021 ◽

Vol 5 (2) ◽

pp. 209-221

Author(s):

Miftahol Horri ◽

Yoosita Aulia

Keyword(s):

Sampling Method ◽

Time Pressure ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Public Accounting ◽

Accounting Firms ◽

Analysis Technique ◽

The Many ◽

The City

This study aims to test and analyze the factors that affect the ability of auditors to detect fraud. This research is motivated by the many issues regarding the inability of auditors to detect fraud in carrying out their audit work. Factors that are very important for auditors in detecting fraud are audit experience, workload, and time pressure. Therefore, the problem examined in this study is whether audit experience, workload, and time pressure affect the ability of auditors to detect fraud either partially or simultaneously. The population in this study were all auditors who worked at 43 public accounting firms in the city of Surabaya. The sample in this study was determined using purposive sampling method. The sample selected in this study were 17 KAP where each KAP had 5-8 people who were used as respondents. A total of 74 questionnaires were distributed, but only 57 questionnaires were returned and could be processed. The analysis technique used to test the hypothesis is multiple linear regression analysis. The results showed that audit experience, workload, and time pressure had a positive and significant effect on the ability of auditors to detect fraud either simultaneously or partially.

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