PENGARUH KOMPETENSI, INDEPENDENSI DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT DALAM PENGAWASAN KEUANGAN DAERAH (Studi Empiris Pada Inspektorat Provinsi Papua)

This study aims to examine the effect of competence, independence, and experience on the auditquality of the inspectorate officials in Papua province. A common problem in this study is theexistence of audit findings that are not detected by the inspectorate apparatus as internal auditorsbut found by external auditors, the Supreme Audit Agency (BPK). Operationally, the researchvariables are elaborated into several indicators. The competency variables of the apparatus areelaborated into three indicators, namely mastery of accounting and auditing standards, insight intogovernment, and skills improvement programs. The variables of apparatus independence areelaborated into two indicators, namely personal disturbance and external interference. Theapparatus experience variable is elaborated into several indicators, namely: In terms of length ofwork as an auditor, and the number of audit tasks that have been carried out. The audit qualityvariable is elaborated into four indicators, namely: process quality, result quality, and follow-up onaudit results.The population of this study were officials from the Inspectorate of Jayapura City, Inspectorate, andPapua Province who also carried out regular inspections. Data were taken from questionnairesdistributed to respondents. The variables in this study are the independent variable (independent)competence (X1), independence (X2), and experience (X3), while the dependent variable(dependent) is the quality of the audit (Y). Data were analyzed using multiple linear regressionanalysis (multiple regression).The results showed that competence and experience had a positive and significant effect on auditquality, while the independence variable did not have a significant effect on audit quality. Thecoefficient of determination shows that together competence, independence, and experiencecontribute to the dependent variable (audit quality) by 55.1% while the remaining 44.9% isexplained by factors outside the model of this study.

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PENGARUH KOMPETENSI,INDEPENDENSI,INTEGRITAS, DAN MOTIVASI TERHADAP KUALITAS AUDIT APARAT PENGAWAS INTERN PEMERINTAH (APIP) INSPEKTORAT KOTA BITUNG DALAM PENGAWASAN KEUANGAN DAERAH (Studi Kasus Inspektorat) KOTA BITUNG

JURNAL PEMBANGUNAN EKONOMI DAN KEUANGAN DAERAH ◽

10.35794/jpekd.20244.19.7.2018 ◽

2019 ◽

Vol 19 (7) ◽

Author(s):

Rabiatul Adwia Syah ◽

Tri Oldy Rotinsulu ◽

Debby Ch. Rotinsulu

Keyword(s):

Audit Quality ◽

External Disturbance ◽

Coefficient Of Determination ◽

Internal Auditors ◽

Improvement Programs ◽

External Auditor ◽

Level Of Aspiration ◽

Variance Explained

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh kompetensi, independensi, dan motivasi terhadap kualitas audit aparat inspektorat daerah. Permasalahan umum dalam penelitian ini adalah adanya temuan audit yang tidak terdeteksi oleh aparat inspektorat sebagai auditor internal, akan tetapi ditemukan oleh auditor eksternal, Badan Pemeriksa Keuangan (BPK). Secara operasional variabel penelitian dielaborasi dalam beberapa indikator. Variabel kompetensi aparat dielaborasi kedalam tiga indikator, yaitu penguasaan standar akuntansi dan auditing, wawasan tentang pemerintahan, dan program peningkatan keahlian. Variabel independensi aparat dielaborasi kedalam dua indikator, yaitu gangguan pribadi dan gangguan ekstern. Variabel motivasi aparat dielaborasi kedalam tiga indikator, yaitu: tingkat aspirasi, ketangguhan, keuletan, dan konsistensi. Variabel kualitas audit dielaborasi kedalam empat indikator, yaitu: kualitas proses, kualitas hasil, dan tindak lanjut hasil audit. Hasil penelitian menunjukkan bahwa kompetensi dan independensi,integritas berpengaruh positif dan signifikan terhadap kualitas audit, sedangkan variabel motivasi tidak mempunyai pengaruh yang signifikan terhadap kualitas audit. Nilai koefisien determinasi menunjukkan nilai sebesar 0,369 = 36.9% artinya bahwa variable kualitas audit (Y) 36.9% vaariasinya dijelaskan oleh variasi variabel kompetensi, independensi, integritas dan motivasi, sisanya sebesar 63.1%, dijelaskan oleh faktor –faktor lain di luar model. Kata kunci: kualitas audit, kompetensi, independensi, integritas dan motivasi. ABSTRACT This study aims to examine the influence of competence, independence, and motivation on audit quality of regional inspectorate apparatus. A common problem in this study is that audit findings are not detected by the inspectorate apparatus as internal auditors, but are found by an external auditor, the Supreme Audit Agency (BPK). Operationally the research variables are elaborated in several indicators. The competence variables of the apparatus are elaborated into three indicators, namely the mastery of accounting and auditing standards, insights on governance, and skills improvement programs. The independence variables of the apparatus are elaborated into two indicators, namely personal disturbance and external disturbance. The motivational variables of the apparatus are elaborated into three indicators, namely: level of aspiration, toughness, persistence, and consistency. Audit quality variables are elaborated into four indicators, namely: process quality, result quality, and audit follow-up. The results showed that competence and independence, integrity have positive and significant effect on audit quality, while motivation variable has no significant effect on audit quality. The value of coefficient of determination shows the value of 0.369 = 36.9% means that the variable quality audit (Y) 36.9% variance explained by the variation of competence variables, independence, integrity and motivation, the rest of 63.1%, explained by other factors outside the model. Keywords: audit quality, competence, independence, integrity and motivatio

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FAKTOR-FATOR YANG MEMPENGARUHI WISATAWAN MENGUNJUNGI PANTAI ZAKAT DI KOTA BENGKULU

EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis ◽

10.37676/ekombis.v6i1.434 ◽

2018 ◽

Vol 6 (1) ◽

Author(s):

Syamsul Huda ◽

Jalal Ikhwan

Keyword(s):

Regression Model ◽

Multiple Regression ◽

Hypothesis Test ◽

Multiple Regression Model ◽

Test Stage ◽

Dependent Variables ◽

Independent Variable ◽

To Come ◽

Test Result

Syamsul Huda, Jalal Ikhwan; The research aims to determine the number of variables that affect tourists visiting Zakat beach in Bengkulu city. The population used is the visitors who visit Zakat beach. The type of data implemented is the primery daya. The way of implement it is by spreading out of questioners. The research puts on two variables. First, it is the independent variable. It consist of servicing, the trimming of the facilities, safety and earning. Where as the dependent variables focuses on the readability of the visitors to visit Zakat beach. The test stage are done by utilizing spss. To create the hypothesis test stages, it can apply the multiple regression model and t-statistic test. Building upon the hypothesis test result, it has been uncovered that the quality of servicing and safety have significant effects to the readibility of the visitors to come to see Zakat beach in Bengkulu city of Bengkulu province. It can be concluded that the trimming of the facility and earnings do not make significant effects towards the viusitors readability to pay a visit to Zakat beach.Key Words: Service, Facilities, Security and Income.

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

Jurnal Akuntansi ◽

10.33369/j.akuntansi.9.2.141-160 ◽

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

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PENGARUH KUALITAS AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

Jurnal Akuntansi ◽

10.24912/ja.v21i3.252 ◽

2017 ◽

Vol 21 (3) ◽

pp. 461

Author(s):

Moermahadi Soerja Djanegara

Keyword(s):

Control Systems ◽

Internal Control ◽

Audit Quality ◽

Control Structure ◽

Least Square Method ◽

Least Square ◽

Audit Result ◽

Budget Execution

The purpose of this study is to determine the effect of audit quality on the quality of local government financial statements (LKPD). The quality of the audit is measured by the proxy level of completion or follow-up on the recommendation of the audit result (TLRHP), covering three factors namely the problem of weaknesses of accounting and reporting control systems, budget execution control, internal control structure, and non-compliance factor to the provisions and laws. While the quality of LKPD is measured by the proxy of audit opinion. The study sample used LKPD data from 2011-2015 provinces, cities and districts in Java and Sumatera region covering 279 LKPD (51%) of LKPD population throughout Indonesia. The result of analysis with regression method (least square method) shows that follow-up improvement over weakness of accounting and reporting control, budget execution control, internal control structure, and compliance to regulation and legislation have positive effect to LKPD quality. The greatest influence is shown by improvements over the weaknesses of accounting and reporting control systems. The implications of the research results are to improve the quality of LKPD, monitoring the follow-up improvement on the recommendations of LKPD audit results by BPK auditors should be intensified, with priority monitoring on TLRHP issues of weaknesses of accounting and reporting control systems.

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Quality of Audit Services and Requirements of International Auditing Standards

Auditor ◽

10.12737/article_5bfcfd3cdf8027.36662687 ◽

2018 ◽

Vol 4 (11) ◽

pp. 20-24 ◽

Cited By ~ 2

Author(s):

Н. Лосева ◽

N. Loseva

Keyword(s):

Quality Control ◽

Control System ◽

Professional Ethics ◽

Audit Quality ◽

Quality Control System ◽

Auditing Standards ◽

Audit Standards ◽

International Audit

Th e article examines the concept of audit quality and its key elements, the requirements of international audit standards for audit quality control, elements of the quality control system, professional ethics and audit quality, and the content of the principle of independence.

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An empirical analysis of the effect of audit quality on financial reporting fraud

Corporate Ownership and Control ◽

10.22495/cocv9i4c4art2 ◽

2012 ◽

Vol 9 (4-4) ◽

pp. 391-399

Author(s):

Fujen Daniel Hsiao ◽

Jerry W. Lin ◽

Joon S. Yang

Keyword(s):

Earnings Management ◽

Financial Reporting ◽

Audit Quality ◽

Reporting Quality ◽

Auditor Independence ◽

External Auditors ◽

The Relationship ◽

Financial Reporting Fraud

Several highly publicized financial reporting fraud cases (e.g., Enron, Tyco International, and WorldCom) have put the role of external auditors and quality of their audit in ensuring corporate financial reporting quality under considerable scrutiny. Much research has been conducted on the determinants of earnings management. Since earnings management is inherently unobservable, most studies use various measures of accruals as proxies for earnings management. This study examines the relationship between audit quality and a more direct measure of earnings management – financial reporting fraud. Contrary to the concerns that nonaudit services are the primary reason for auditor independence impairment that results in lower audit and earnings quality, this study finds no significant relationship between reporting fraud and fees paid to auditors for various services.

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LEGAL AUDIT QUALITY AND FRAUD RISK: THE CASE OF TUNISIAN LISTED COMPANIES

International Journal of Accounting & Finance Review ◽

10.46281/ijafr.v6i2.1039 ◽

2021 ◽

Vol 6 (2) ◽

pp. 1-15

Author(s):

Azhaar Lajmi ◽

Wided Khiari ◽

Oumaima Ouertani

Keyword(s):

Panel Data ◽

Audit Quality ◽

Jel Classification ◽

Panel Regression ◽

Accounting Fraud ◽

External Auditors ◽

Fraud Risk ◽

Valuable Method ◽

The Impact

The aim of this study is to examine the impact of legal audit quality on the likelihood of accounting fraud, for a sample of 48 companies listed on the Tunisian stock market over the period between 2014 and 2018. Based on the logit panel regression, we have shown that the audit firm's membership in one of the Big networks and the rotation of external auditors are two major determinants in the reduction of cases of fraud in Tunisian companies. In addition, the results showed that joint audit deteriorates the quality of auditing and thus increases the risk of fraud. This study provides new insights in terms of legal audit and fraud risk in the Tunisian context based on the econometrics of panel data, which is a valuable method to measure the impact of several actions alone or simultaneously. It has allowed us to analyze the behaviors of companies by considering the effect of many proxies of legal audit quality. JEL Classification Codes: G32, M42, C23.

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DAMPAK LAYANAN INTERNET BANKING DALAM MENINGKATKAN KEPUASAN NASABAH

Jurnal Ekonomi Integra ◽

10.51195/iga.v9i1.123 ◽

2019 ◽

Vol 9 (1) ◽

pp. 031

Author(s):

Noviryantika Noviryantika

Keyword(s):

Data Analysis ◽

Customer Satisfaction ◽

Multiple Regression ◽

Internet Banking ◽

Analysis Method ◽

System Availability ◽

Banking Services ◽

Independent Variable ◽

Internet Banking Services

Internet banking is currently a method of providing banking services to its customers. PT. Bank Bukopin uses Internet Banking technology in an effort to provide satisfaction to its customers. The purpose of this study was to determine the effect of efficiency, fulfillment, system availability, privacy, responsiveness, compensation and contact on the quality of internet banking services on customer satisfaction. The independent variable is the quality of internet banking services using 7 variable dimensions, while the dependent variable is customer satisfaction. The data analysis method uses multiple regression. The results showed that efficiency, fulfillment, system availability, responsiveness and compensation on the quality of internet banking services had a positive and significant effect on customer satisfaction at PT. Bank Bukopin Pontianak Branch. While privacy and contacts on the quality of internet banking services have a negative and significant impact on customer satisfaction of PT. Bank Bukopin Pontianak Branch.

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PENGARUH PELAKSANAAN STANDAR AUDIT BERBASIS INTERNATIONAL STANDARDS ON AUDITING (ISA) TERHADAP KUALITAS AUDIT

Jurnal ASET (Akuntansi Riset) ◽

10.17509/jaset.v9i1.5444 ◽

2017 ◽

Vol 9 (1) ◽

pp. 55

Author(s):

Devianti Harahap ◽

NR Handiani Suciati ◽

Evita Puspitasari ◽

Sakina Rachmianty

Keyword(s):

Financial Services ◽

Audit Quality ◽

International Standards ◽

Research Approach ◽

Public Accounting ◽

Accounting Firm ◽

Auditing Standards ◽

Big Four ◽

Descriptive Method

Abstract. An effort to improve the quality of auditing in Indonesia is achieved by applying the latest auditing standards, which refer to the International Standards on Auditing (ISA). The purpose of this research is to examine the influence of the implementation of auditing standards based on International Standards on Auditing (ISA) towards audit quality. Independent variables of this research is the effects of the implementation of auditing standards based on International Standards on Auditing (ISA) towards audit quality. The dependent variable of this research is audit quality. The method that was used in this research is descriptive method by using the survey research approach of data. The research was employed for a sample consisting of 40 auditors who work at Public Accounting Firm in Bandung which are registered in Financial Services Authority (FSA) and Big Four Public Accounting Firm . The analysis method that was used in this research is simple linear regression anlysis. The result shows that the implementation of auditing standards based on International Standards on Auditing (ISA) has a significant influence on the audit quality at 15,2%, and the rest of 84,2% is influenced by other variables which are not included in this research.Keywords: international standards on auditing (isa); audit quality Abstrak. Salah satu upaya untuk meningkatkan kualitas audit di Indonesia adalah dengan diterapkannya standar audit yang mengacu kepada International Standards on Auditing (ISA) oleh Institut Akuntan Publik Indonesia (IAPI). Penelitian ini bertujuan untuk menguji kembali apakah pelaksanaan standar audit berbasis ISA telah berpengaruh terhadap kualitas audit pada Kantor Akuntan Publik. Penelitian dilakukan dengan menggunakan variabel independen yaitu pelaksanaan standar audit berbasis ISA, sedangkan variabel dependen dalam penelitian ini adalah kualitas audit. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dengan jenis penelitian survey data. Sampel yang digunakan yaitu sebanyak 40 auditor pada Kantor Akuntan Publik Komisariat Wilayah Bandung yang terdaftar di Otoritas Jasa Keuangan. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier sederhana. Hasil penelitian menunjukkan bahwa pelaksanaan standar audit berbasis ISA berpengaruh secara signifikan sebesar 51,6% terhadap kualitas audit, sedangkan sisanya sebesar 48,4% dapat dijelaskan oleh variabel lain diluar penelitian ini.Kata Kunci: international standards on auditing (isa); kualitas audit

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Audit Quality in the Post-SOX Audit Environment: What Your Auditing Students Must Know about the PCAOB Inspection Process

Current Issues in Auditing ◽

10.2308/ciia.2008.2.2.a17 ◽

2008 ◽

Vol 2 (2) ◽

pp. A17-A25 ◽

Cited By ~ 15

Author(s):

Richard R. Riley ◽

J. Gregory Jenkins ◽

Pamela Y. Roush ◽

Jay C. Thibodeau

Keyword(s):

Audit Quality ◽

Panel Discussion ◽

Case Material ◽

Audit Process ◽

Education Committee ◽

Sarbanes Oxley ◽

Auditing Standards ◽

Question And Answer ◽

Inspection Process

SUMMARY: At the American Accounting Association’s (AAA) Auditing Section Midyear Meeting in January 2007, the Education Committee organized a panel to discuss the educational issues that have surfaced as a result of the PCAOB inspection process. The discussion focused on changes that have occurred in the audit environment, particularly concerning audit documentation and the audit process, as a result of the PCAOB auditing standards and feedback to the firms from the PCAOB inspection process. The goal was to provide a forum for panelists to interact with educators, to develop suggestions to help prepare students for their careers in the post-Sarbanes-Oxley auditing environment. In this paper, we first provide an overview of the PCAOB inspection process and then provide a report on the actual panel discussion, which included a spirited question-and-answer session with the audience. We also incorporate the results of follow-up interviews with the three panelists that occurred in April 2008. Finally, we provide case material and other resources to assist professors as they incorporate the panelists’ suggestions related to PCAOB inspection issues in the classroom.

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