scholarly journals PENGARUH INTERVENSI MANAJEMEN, ROTASI SEMU AUDITOR, DAN PERSEPSI FEE AUDIT TERHADAP INDEPENDENSI AUDITOR

2020 ◽  
Vol 1 (2) ◽  
pp. 128-140
Author(s):  
I Putu Agus Atmaja Negara
Keyword(s):  
Financial Reporting ◽  
Linear Regression Analysis ◽  
Audit Fees ◽  
Multiple Linear Regression Analysis ◽  
Auditor Independence ◽  
Financial Report ◽  
Management Intervention ◽  
Auditor Rotation ◽  
Management Interventions ◽  
Negative Effect

Financial report is an important media in communicating facts about company finances and as a basis for decision making. Many parties have an interest about the financial report of a company. Therefore a profession is needed that can guarantee that the financial report are free of fraud made by company management. This is where the auditor's role is needed. auditor independence is very important for public trust in financial reporting. This study aims to determine the effect of the influence of management intervention, pseudo auditor rotation and audit fees perception on auditor independence. The population in this study were all auditors in KAP throughout the Province of Bali. Samples were selected by purposive sampling method with the criteria that experienced auditors working at KAP at least one year, at least have done one audit assignment, and KAP is still active. The hypothesis was tested by multiple linear regression analysis. The results of this study indicate that management interventions and pseudo auditor rotation have a negative effect on auditor independence, while audit fees perception have a positive effect on auditor independence. This shows that the higher the audit fee, the auditor's independence will also increase.

scholarly journals Effect of intervention of management and audit fee on auditor independence

2019 ◽  
Vol 6 (4) ◽  
pp. 31-36 ◽  
Author(s):  
I Putu Agus Atmaja Negara ◽  
I Ketut Budiartha
Keyword(s):  
Linear Regression Analysis ◽  
Audit Fees ◽  
Multiple Linear Regression Analysis ◽  
Auditor Independence ◽  
Public Accounting ◽  
Management Intervention ◽  
Analysis Technique ◽  
Audit Fee ◽  
Negative Effect ◽  
Positive Effect

The purpose of this study was to determine the effect of management intervention and audit fees on auditor independence. This research was conducted at the Office of Public Accounting in Bali Province. The data analysis technique used is multiple linear regression analysis. The results found that Management intervention had a negative effect on Auditor Independence. This shows that the stronger the management intervention, the weaker the auditor's independence. Audit Fee has a positive effect on Auditor Independence. This shows that the higher the audit fee, the auditor's independence will also increase.

scholarly journals THE FACTORS THAT EFFECT ON INTERNAL AUDITOR INDEPENDENCE IN THE ACEH BANKING SECTOR

2016 ◽  
Vol 4 (3) ◽  
pp. 347
Author(s):  
Dwi Meilvi Nasvita
Keyword(s):  
Banking Sector ◽  
Linear Regression Analysis ◽  
Employee Participation ◽  
Multiple Linear Regression Analysis ◽  
Negative Influence ◽  
Positive Influence ◽  
Auditor Independence ◽  
Internal Auditor ◽  
Internal Auditors ◽  
Management Intervention

This study aimed to examine the factors that effect on internal auditor independence of the internal auditor, namely the competence of internal auditors, management intervention, employee participation and regulation of the company. The sample of this research is internal auditing staff at banks of Aceh. Data were collected through the distribution of questionnaires to respondents using multiple linear regression analysis. The results showed that all factors have influences on the independence of internal auditor, simultaneously or partially. While auditor competence, employee participation, and company regulation have positive influence, management intervention has a negative influence on the independence of the internal auditors.

scholarly journals The Influence of the Management Intervention, Professional Experience and Work Experience in the Independence of the Supervisory Agency

2019 ◽  
Vol 1 (5) ◽  
Author(s):  
Putu Gede Wisnu Permana Kawisana ◽  
Putu Budi Anggiriawan ◽  
I Made Andika Pradnyana Wistawan
Keyword(s):  
Work Experience ◽  
Linear Regression Analysis ◽  
Supervisory Board ◽  
Multiple Linear Regression Analysis ◽  
Provincial Government ◽  
Validity And Reliability ◽  
Management Intervention ◽  
Negative Effect ◽  
Board Variable

This study was conducted to explore the effect of the intervention of the LPD management, professional expertise, and work experience on the independence of the LPD internal supervisors. The purpose of this study is to obtain facts related to the extent of the role of LPD internal supervisors. If it is proven to have an effect on the LPD. The results of this study are expected to help the provincial government to develop a regulation that can improve the quality of the LPD supervisory board members themselves. This study uses 54 LPDs, with unhealthy LPD criteria, which scattered throughout the territory of Bali. Data collection techniques using a questionnaire distributed to the chairman and members of the internal supervisory as research respondents. Hypothesis testing uses Multiple Linear Regression analysis techniques, with a validity and reliability test preceded for research instruments that are suitable for use in this study. the results of this study explain that the Management Intervention Variable has a significant negative effect on the Independence of the Internal Supervisory Board, Professional Variables Have a significant positive effect on the Independence of the  supervisory board, Variable work experience has no significant effect on the independence of the internal  supervisory board.

scholarly journals Analisis Pengaruh Kompleksitas Perusahaan, Profitabilitas dan ukuran Perusahaan terhadap Audit Delay

2017 ◽  
Vol 5 (1) ◽  
pp. 1-7
Author(s):  
Firdha Indiana ◽  
Triandi .
Keyword(s):  
Financial Reporting ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Time Difference ◽  
Financial Statement ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
Factors Affecting ◽  
Negative Effect

Timeliness in financial reporting is an obligation for companies listed in the Indonesia Stock Exchange to submit periodic financial reports. Delay in financial reporting will have a negative effect on a company, because it may indicate the existence of financial problem within the company. The length of time of an audit conducted by an auditor can be seen from the time difference between the financial statement date and the date the auditor’s report was signed in the financial statement. The time difference is often called an audit delay or audit report lag. The longer the auditor completes the audit, the longer the delay is. If the audit delay is long, the delay in submitting financial statement to stakeholders will be longer. Prompt financial reporting is essential to maintain the accuracy of information presented in the financial statement. According to previous studies, there are many factors affecting audit delay, including company’s complexity, auditor’s opinion, reputation of public accounting firm, solvability or leverage, profitability, and company’s size. This motivates the author to identify what factors affect audit delay and whether the factors known from previous studies remain consistent. This study aims to analyze the effect of company’s complexity, profitability, and company’s size on audit delay in manufacturing companies in Indonesia Stock Exchange in 2012 and 2013. The data sample is taken from 102 companies. The method of analysis used is multiple linear regression analysis, which is preceded by the classical assumption test, namely normality test, heteroscedasticity test, multicollinearity test, and autocorrelation test. The result gathered from the manufacturing companies listed on Indonesia Stock Exchange in 2012 and 2013 show that, in partially conducted tests, company’s complexity has no effect on audit delay. Profitability has an effect on audit delay. Company’s size however, has an effect on audit delay. On the other hand, from simultaneously conducted test, it is known that company’s complexity, profitability, and company’s size have simultaneous effect on audit delay.

scholarly journals PENGARUH NARSISME KLIEN, AUDIT FEE, INDEPENDENSI, SKEPTISME PROFESIONAL, DAN INTERLOCK AUDITOR EKSTERNAL TERHADAP AUDIT JUDGEMENT DALAM PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN (STUDI KASUS PADA KAP DI MANADO)

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Claudia Wanda Melati Korompis ◽  
Lady Diana Latjandu
Keyword(s):  
Financial Reporting ◽  
Linear Regression Analysis ◽  
Personal Characteristic ◽  
Financial Statements ◽  
Audit Fees ◽  
Multiple Linear Regression Analysis ◽  
Professional Skepticism ◽  
External Auditors ◽  
Audit Judgment ◽  
Audit Fee

A material misstatement is the beginning of a fraud that can not be detected by an auditor and may have negative effects on the financial reporting process. The Internal factors related to the audit work environment in this research are audit fees, Independence, professional skepticism and Auditor Interlock. Sometimes, the amount of audit fee makes an auditor in a dilemma position on giving the opinion about the fairness of financial statements relating to the interests of many parties. The other factor which making a dilemma problem is Independence. Independence should be maintained by an auditor to provide a neutral assessment of the financial statements. Researchers also choose professional skepticism as things that need to be developed in order to reduce the adverse effects of fraudulent financial statement. The last Internal factor in this research is Auditor Interlock that may help auditor to get all disclosure that they’re needed. The unique external factor is client narcissism. Narcissism is known as a distorted personal characteristic that may obstruct an auditor's opinion statement according to the scope of the examination.The samples are all external auditors in KAP which operating in Manado area. Multiple linear regression analysis is an analysis thecnique that used in this research. Instrument in this research is questionnaire and processed using SPSS program.The results of this study indicate that the Audit fee and Independence have a significant effect on audit judgment. While Client Narsism, Professional Skepticism, and Interlock external auditors have no significant effect on audit judgment. Key Words: Narcissism, Fee, Independence, Skepticism, Interlock, Judgment

scholarly journals ANALISIS PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS DAN RISIKO LIKUIDITAS TERHADAP PENGUNGKAPAN BERBASIS WEB

2020 ◽  
Vol 20 (2) ◽  
pp. 263
Author(s):  
Amir Faisal ◽  
Vivi Julianti
Keyword(s):  
Banking Sector ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Liquidity Risk ◽  
Multiple Linear Regression Analysis ◽  
Financial Statement ◽  
Company Size ◽  
Web Based ◽  
Financial Report ◽  
Negative Effect

<em>The purpose of this research is to examine the influence of company size, leverage, profitability and liquidity risk on web-based disclosure. Data obtained from the company's quarter financial report downloaded on the website www.idx.co.id. The sampling method used purposive sampling with criteria listed on Indonesia Stock Exchange in 2018, company included in banking sector and have an official website, the website personally belongs to the company not the parent nor the group, is not under inaccessible or under maintenance when the sampling takes place, the company issued and had not suffered net loss in the quarterly financial statement of 2018, and does not belongs to Islamic banking. Data analysis techniques used are descriptive statistics, classical assumption test, and regression test with multiple linear regression analysis using SPSS. The results showed that company size had positive effect on web based disclosure, leverage and liquidity risk had negative effect on web based disclosure, and profitability did not affect the web based disclosure.</em>

scholarly journals Komite Audit, Profitabilitas, Solvabilitas, dan Ketepatan Waktu Pelaporan Keuangan Perusahaan Manufaktur-Sektor Logam

2019 ◽  
Vol 1 (3) ◽  
pp. 149-157 ◽  
Author(s):  
Bahtiar Effendi
Keyword(s):  
Financial Reporting ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Financial Statements ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Audit Committees ◽  
Manufacturing Companies ◽  
Negative Effect

This study aims to determine the effect of audit committees, profitability, and solvability on the financial report punctuality of metal manufacturing companies listed in the Indonesia stock exchange. This study used quantitative approach. The data collection technique used in this study is document analysis in the form of financial statements of metal subsector manufacturing companies listed on the Stock Exchange for the 2014-2016 period accessed from www.idx.co.id. The sampling technique used was purposive sampling with a total sample of 30 companies. The data analysis method used was multiple linear regression analysis performed in SPSS 24.0 program. The results showed that (1) audit committees do not significantly affect the punctuality in submitting financial statements. (2) Profitability (ROA) has a negative effect or no significant effect on the financial reporting punctuality, (3) Solvability does not significantly influence the financial reporting punctuality (3).

scholarly journals PENGARUH AMBIGUITAS PERAN, KONFLIK PERAN, DAN KEPATUHAN PADA KODE ETIK TERHADAP INDEPENDENSI APARAT PENGAWASAN INTERN PEMERINTAH

2017 ◽  
Vol 12 (2) ◽  
pp. 105-121
Author(s):  
Sutaryo Sutaryo
Keyword(s):  
Role Conflict ◽  
Role Ambiguity ◽  
Code Of Ethics ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Auditor Independence ◽  
The State ◽  
Internal Auditor ◽  
Internal Auditors ◽  
Negative Effect

This research is conducted to find out empirical evidence of the effect of role ambiguity, role conflict, and code of ethics compliance on the state internal auditor to state internal auditor independence in Jawa Timur. This research, which uses quantitative approach, uses data sources by taking sample of 170 state internal auditors in Jawa Timur. The collected data is then analysed by multiple linear regression analysis mehtod. The result reveals that role ambiguity and role conflict have negative effect to the state internal auditor independence, however code of ethics compliance has positive effect to the state internal auditor independence. The higher the situation of ambiguity and role conflict preceived by APIP, it will further weaken its commitment to maintain independence in duty. But not so with compliance with the code of ethics, the higher the compliance of APIP to the code of ethics, it will further increase its commitment to maintain independence in the duty.  

PENGARUH FAKTOR-FAKTOR INTERNAL PERBANKAN TERHADAP NON PERFORMING FINANCING PADA BANK UMUM SYARIAH

2019 ◽  
Vol 6 (2) ◽  
pp. 115-130
Author(s):  
Eka Ambara Harci Putranta ◽  
Lilik Ambarwati
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Capital Adequacy ◽  
Annual Reports ◽  
Regression Methods ◽  
Capital Adequacy Ratio ◽  
Negative Effect ◽  
Independent Variable

The study aims to analyze the influence of internal banking factors in the form of: Capital Adequency Ratio (CAR), Financing to Deposit Ratio (FDR) and Total Assets (TA) to Non Performing Financing at Sharia Banks. This research method used multiple linear regression analysis with the help of SPSS 16.00 software which is used to see the influence between the independent variables in the form of Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR) and Total Assets (TA) to Non Performing Financing. The sample of this study was 3 Islamic Commercial Banks, so there were 36 annual reports obtained through purposive sampling, then analyzed using multiple linear regression methods. The results showed that based on the F Test, the independent variable had an effect on the NPF, indicated by the F value of 17,016 and significance of 0,000, overall the independent variable was able to explain the effect of 69.60%. While based on the partial t test, showed that CAR has a significant negative effect, Total assets have a significant positive effect with a significance value below 0.05 (5%). Meanwhile FDR does not affect NPF.

Pengaruh Tipe Industri, ROE, ROA Dan Kinerja Lingkungan Terhadap Pengungkapan Islamic Social Reporting

SKETSA BISNIS ◽  
2019 ◽  
Vol 6 (1) ◽  
pp. 1-12
Author(s):  
Nuraeni ◽  
Anik Mauilah
Keyword(s):  
Statistical Analysis ◽  
Environmental Performance ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Social Reporting ◽  
Annual Reports ◽  
Purposive Sampling ◽  
Negative Effect

English This study aims to determine the effect of few variables, that is industiral type, profitability proxied by ROE and ROA, and environmental performance towards Islamic social reporting disclosure in companies listed in JII 2011-2015. The population in this study were all companies registered in JII 2011-2015, the sampling technique using purposive sampling, so that a total sample of 11 companies was obtained for five years, or equal to 55 annual reports. The analysis in this study is a descriptive statistical analysis by conducting a classic assumption test. The multiple linear regression analysis in this study uses SPSS 17 statistical analysis tools. The results of this study indicate that the Industry Type and Environmental Performance variables have no significant effect on Islamic Social Reporting Disclosure, while ROE has a significant negative effect and ROA has a significant positive effect on Islamic Social Reporting Disclosure. Keywords: Industrial Type, ROE, ROA, Environmental Performance, Islamic Social Reporting Disclosure. Indonesia Penelitian ini bertujuan untuk mengetahui pengaruh variabel tipe industri, profitabilitas yang diproksikan dengan ROE dan ROA, serta kinerja lingkungan terhadap pengungkapan islamic social reporting pada perusahaan yang terdaftar di JII Periode 2011-2015. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di JII periode 2011-2015, teknik pengambilan sampel dengan menggunakan purposive sampling, sehingga diperoleh total sampel sebanyak 11 perusahaan selama lima tahun, atau sama dengan 55 laporan tahunan. Analisis dalam penelitian ini merupakan analisis statistik deskriptif dengan melakukan uji asumsi klasik. Adapun analisis regresi linier berganda dalam penelitian ini menggunakan alat analisis statistik SPSS 17. Hasil penelitian ini menunjukkan bahwa variabel Tipe Industri dan Kinerja Lingkungan berpengaruh tidak signifikan terhadap Pengungkapan Islamic Social Reporting, sedangkan ROE berpengruh negatif signifikan dan ROA berpengaruh positif signifikan terhadap Pengungkapan Islamic Social Reporting.

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