scholarly journals Pengaruh Kecerdasan Emosional Dan Karakteristik Personal Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik Di Makassar

2020 ◽  
Vol 1 (1) ◽  
pp. 102-114
Author(s):  
Ade Octaviany ◽  
Masdar Mas'ud ◽  
Fadliah Nasaruddin
Keyword(s):  
Emotional Intelligence ◽  
Hypothesis Testing ◽  
Empirical Evidence ◽  
Audit Quality ◽  
Personal Characteristics ◽  
Entire Population ◽  
The Public ◽  
Negative Effect ◽  
Public Accountant

Tujuan penelitian ini adalah untuk Menguji pengaruh kecerdasar emosional dan pengaruh karakteristik personal seseorang, dalam hal ini auditor terhadap kualitas audit yang dihasilkan oleh auditor di Kantor Akuntan Publik di Makassar. Metode yang digunakan dalam penelitian adalah survei, yaitu meode pengumpulan data premier dengan memberikan pernyataan-pernyataan kepada responden, sehingga informasi akan dikumpulkan dari sebagian populasi untuk mewakili seluruh populasi untuk memperoleh bukti empiris atas pengaruh kecerdasan emosional dan karakteristik personal auditor terhadap kualitas audit. Berdasarkan hasil pengujian hipotesis, ditemukan bahwa kecerdasan emosional berpengaruh positif dan signifikan terhadap kualitas audit, sedangkan karakteristik personal auditor berpengaruh negati dan tidak signifikan terhadap kualitas audit. The purpose of this study is to examine the influence of emotional intelligence and the influence of a person's personal characteristics, in this case the auditor on the quality of audits produced by the auditor at the Public Accountant Office in Makassar. The method used in this study is a survey, which is the method of collecting premier data by giving statements to respondents, so that information will be collected from a portion of the population to represent the entire population to obtain empirical evidence of the influence of emotional intelligence and auditor's personal characteristics on audit quality. Based on the results of hypothesis testing, it was found that emotional intelligence has a positive and significant effect on audit quality, while the personal characteristics of the auditor have a negative effect and are not significant on audit quality.

scholarly journals Pengaruh Pengungkapan Corporate Social Responsibility, Karakter Eksekutif, Profitabilitas Dan Corporate Governance Terhadap Agresivitas Pajak Pada Perusahaan Manufaktur

2020 ◽  
Vol 1 (1) ◽  
pp. 144-154
Author(s):  
Ika Irmawati ◽  
Fadliah Nasaruddin ◽  
Asriani Junaid
Keyword(s):  
Corporate Governance ◽  
Emotional Intelligence ◽  
Corporate Social Responsibility ◽  
Audit Quality ◽  
Personal Characteristics ◽  
The Public ◽  
Negative Effect ◽  
Corporate Social ◽  
Public Accountant

Tujuan penelitian ini adalah untuk Menguji pengaruh kecerdasar emosional dan pengaruh karakteristik personal seseorang, dalam hal ini auditor terhadap kualitas audit yang dihasilkan oleh auditor di Kantor Akuntan Publik di Makassar. Metode yang digunakan dalam penelitian adalah survei, yaitu meode pengumpulan data premier dengan memberikan pernyataan-pernyataan kepada responden, sehingga informasi akan dikumpulkan dari sebagian populasi untuk mewakili seluruh populasi untuk memperoleh bukti empiris atas pengaruh kecerdasan emosional dan karakteristik personal auditor terhadap kualitas audit. Berdasarkan hasil pengujian hipotesis, ditemukan bahwa kecerdasan emosional berpengaruh positif dan signifikan terhadap kualitas audit, sedangkan karakteristik personal auditor berpengaruh negati dan tidak signifikan terhadap kualitas audit. The purpose of this study is to examine the influence of emotional intelligence and the influence of a person's personal characteristics, in this case the auditor on the quality of audits produced by the auditor at the Public Accountant Office in Makassar. The method used in this study is a survey, which is the method of collecting premier data by giving statements to respondents, so that information will be collected from a portion of the population to represent the entire population to obtain empirical evidence of the influence of emotional intelligence and auditor's personal characteristics on audit quality. Based on the results of hypothesis testing, it was found that emotional intelligence has a positive and significant effect on audit quality, while the personal characteristics of the auditor have a negative effect and are not significant on audit quality.

Pengaruh Karakteristik Auditor terhadap Kualitas Audit

2019 ◽  
Vol 4 (1) ◽  
pp. 58-68
Author(s):  
Lintang Kurniawati ◽  
Nur Kholis ◽  
Hestin Mutmainah
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Research Method ◽  
Audit Quality ◽  
Purposive Sampling ◽  
The Public ◽  
Auditor Characteristics ◽  
Public Accountant

The purpose of this study is to examine the effect of auditor characteristics (competence, independence and accountability) on audit quality. Respondents from this study were auditors of the public accountant office in Surakarta consisting of 45 respondents, the research method used in this study was purposive sampling and tested using multiple linear regression. The results of this study indicate that competence and accountability influence audit quality, this shows that the more competent an auditor and auditor who has good accountability will affect the quality of the audited, while Independence does not affect audit quality.

scholarly journals Dampak Profesionalisme, Integritas, Kompetensi, dan Independensi pada Kualitas Audit di Kantor Akuntan Publik Provinsi Bali

2021 ◽  
Vol 31 (2) ◽  
pp. 463
Author(s):  
Ni Luh Rosa Aprilianti ◽  
I Dewa Nyoman Badera
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Audit Quality ◽  
The Public ◽  
Analysis Technique ◽  
Public Accountants ◽  
Positive Effect ◽  
Public Accountant

The quality of audits produced by public accountants is indeed under the spotlight of the public after several scandals involving public accountants, both from outside and from within the country. This study aims to determine the effect of professionalism, integrity, competence, and independence on audit quality at the Bali Province Public Accountant Office. This research was conducted in KAP Bali Province which is registered with IAPI totaling 16 KAP. The sample used was 118 auditors, with a saturated sampling method. Collecting data by distributing questionnaires with respondents who returned numbered 73 people. The analysis technique used is multiple linear regression. Based on the results of the analysis, it was found that professionalism, integrity, and independence had a positive effect on audit quality in KAP Bali Province. Meanwhile competence has no effect on audit quality in KAP Bali Province. Keywords: Professionalism; Integrity; Competence; Independence; Audit Quality.

scholarly journals PENGARUH AKUNTABILITAS, KOMPETENSI, PROFESIONALISME, INTEGRITAS, DAN OBJEKTIVITAS AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT DENGAN INDEPENDENSI SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA BEBERAPA KAP AFLIASI ASING DAN KAP NON AFLIASI ASING DI JAKARTA)

2017 ◽  
Vol 13 (3) ◽  
pp. 49
Author(s):  
Trismayarni Elen ◽  
Sekar Mayang Sari
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Empirical Evidence ◽  
Audit Quality ◽  
Public Accountants ◽  
Public Accountant

<p>This research was to obtain empirical evidence on the influence of Accountability,<br />Competence, Professionalism, Integrity, and Objectivity of Public Accountant to<br />the quality of audit with independence as Moderating Variable. The research was<br />conducted by distributing questionnaires at several affiliated and non-affiliated<br />registered public accountants located in Jakarta. Analysis modelused to test the<br />hypotheses was multiple linear regression, these analysis was based on valid<br />questionnaires from 117 respondents.<br />These researchoutcomes concluded that the accountability and integrity of partially<br />significant effect on the quality of audit, while the competence, professionalism,<br />and objectivity had no effect on audit quality partially. In addition, this research<br />proved that accountability moderated by theindependence significantly affected<br />the quality of the audit, while the competence, professionalism, integrity and<br />objectivity moderated byindependence had no significant effect on the quality of<br />the audit.<br />Keywords: Accountability, Competence, Professionalism, Integrity, Objectivity,<br />Independence and Audit Quality.</p>

scholarly journals The Effect of Competence, Independence, and Professional Auditors to Audit Quality

2017 ◽  
Vol 1 (1) ◽  
pp. 1-4
Author(s):  
Lia Dahlia Iryani
Keyword(s):  
Social Sciences ◽  
Regression Analysis ◽  
Audit Quality ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Public Accountant

Abstract. The objectives to be achieved in this research are as follows: 1. To know the auditor's competence to audit quality, 2. To know the auditors independence to audit quality, 3. To know auditors professionalism to audit quality. This research uses Multiple Linear Regression Analysis with Statistical Package for Social Sciences (SPSS) Ver program.21:00. The subjects of this research are 18 Public Accountant Firm in South Jakarta with the number of respondents as many as 97 respondents. Based on the results of hypothesis testing and refers to the formulation and objectives of this study, it can be drawn conclusions as follows: 1. Competence auditors in carrying out the audit have a positive and significant impact on audit quality at Public Accounting Firm in South Jakarta, so the more competent an auditor The better the quality of the audit, 2. The independence of the auditor in conducting the audit has a positive and significant impact on the quality of audit at the Public Accountant Office in South Jakarta, so the higher the auditor's independence attitude the higher the audit quality, 3. Auditor professionalism in conducting audit has a positive and significant impact on audit quality at Public Accountant Office in South Jakarta, so the higher the auditor's professionalism, the higher the audit quality. Keywords: Competence, Indepedence, Professional, Audit Quality.

scholarly journals PENGARUH KOMPETENSI, INDEPENDENSI, PROFESIONALISME, DAN INTEGRITAS AUDITOR TERHADAP KUALITAS AUDIT

2016 ◽  
Vol 3 (1) ◽  
Author(s):  
Endang Sri Utami
Keyword(s):  
Empirical Evidence ◽  
Audit Quality ◽  
Financial Statements ◽  
T Test ◽  
Coefficient Of Determination ◽  
Test Results ◽  
Accounting Profession ◽  
Public Accounting ◽  
The Public

Public accounting profession is a profession that is expected to put confidence as parties can conduct an audit of the financial statements and may be responsible for the opinion given. Of the public accounting profession, the public expects that assessment independent and impartial to the information presented by management companies in the financial statements. This research was conducted with the aim to obtain empirical evidence whether the factors ofcompetence, independence, professionalism, integrity auditor effect on audit quality. T-test results showed that the factors of competence, independence, professionalism auditors effect on audit quality. While factors do not affect the integrity of the auditors on audit quality. The coefficient of determination indicates that the factors of competence, independence, professionalism, integrity of the auditor is able to explain the quality of audits by 85 %, while the remaining 15%is explained by other variables that are not used in this study.

scholarly journals PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT (STUDI : PADA KANTOR AKUNTAN PUBLIK DAN BADAN PEMERIKSA KEUANGAN DI SULAWESI UTARA)

2014 ◽  
Vol 8 (3) ◽  
Author(s):  
Roland Mailuhu ◽  
Grace B. Mogi ◽  
Lintje Kalangi
Keyword(s):  
Audit Quality ◽  
Professional Standards ◽  
Public Accounting ◽  
The Public ◽  
North Sulawesi ◽  
State Audit ◽  
Auditing Standards ◽  
Positive Effect ◽  
Public Accountant

Public accounting profession is a function of attestation/legalization (atesstation function). When auditors certify the information they publish a report with conclusions regarding the conviction of a written assertion from management. To produce a good quality audit, the auditor should perform the work in accordance with the auditing standards defined, ie in accordance with Standards on Auditing in the Public Accountants Professional Standards (SPAP) or the Auditing Standards for the State Audit Agency (BPK). The quality of the resulting audit the auditor may also be influenced by several factors, among others, competence and independence of the auditor. Competencies help auditors carry out the work effectively and efficiently. The auditor also should be independent in carrying out the audit. Because good competence would not be worth it if the auditor does not have the degree of independence in gathering and evaluating evidence. This study aims to analyze the influence of empirical evidence and prove the competence and independence by the Public Accountant (KAP) and North Sulawesi Representative BPK to audit quality. As for answering the research hypotheses using multiple regression analysis. Based on the partial results of the study it can be concluded that the competence of positive but not significant effect on audit quality and independence of positive and significant impact on audit quality. Competence and independence simultaneously jointly positive effect on audit quality. So the higher the competence and independence of the auditor, the better the quality of audits conducted.

scholarly journals PENGARUH KOMPETENSI, INDEPENDENSI, TEKANAN WAKTU, DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT

2014 ◽  
Vol 1 (2) ◽  
pp. 49
Author(s):  
Winda Kurnia ◽  
Khomsiyah Khomsiyah ◽  
Sofie Sofie
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Time Pressure ◽  
Financial Statements ◽  
The Public ◽  
Public Accountant

The purpose of this study is to analyze the effect of competence, independence, time pressure, and ethics of auditors on the quality of audit. This research is expected to improve the quality of audit conducted by an auditor who has the competence and independence. The population used in this research are auditors who work in the public accountant office in jakarta of which is there are as many as 171 of respondents. This study used multiple regression analysis. The results of this study are (1) The competence has significant effect on the quality of audit, (2) The independence has significant effect on the quality of audit, (3) The time pressure has significant effect on the quality of audit, and (4) The ethics has significant effect on the quality of audit. The implication of this research for institution that is public accountant office as an evaluation on upon the performance of auditors to increase the competence, independence, time pressure, and ethics of auditors to produce a good quality of audit in terms of the disclosure of the financial statements and can help investors and other parties concerned to avoid the possibility of fraud by those who use the audit results.<br /><br />

scholarly journals Pengaruh Kecerdasan Emosional, Independensi, Dan Profesionalisme Terhadap Pengambilan Keputusan Auditor Pada Kantor Akuntan Publik Padang

2020 ◽  
Vol 2 (1) ◽  
pp. 18-31
Author(s):  
Netti Herawati ◽  
Agussalim M ◽  
Titi Darmi
Keyword(s):  
Decision Making ◽  
Emotional Intelligence ◽  
Regression Coefficient ◽  
Public Accounting ◽  
Accounting Firm ◽  
Negative Effect ◽  
Positive Effect ◽  
Research Show ◽  
Public Accountant ◽  
Auditor Decision Making

ABSTRACT This study aims to determine whether the emotional intelligence, independence, and professionalism of the auditors in decision making at the Padang Public Accountant Office either partially or simultaneously. The method in this research uses multiple linear regression data analysis and determination. The results of the research show that the intelligence coefficient of intelligence is 0.379 with a significant value of 0.094, this indicates that the significant value is 0.094> alpha 0.05, so emotional intelligence has no positive effect on the auditor's decision, the regression coefficient value is -0.097 with a significant value of 0.519. , this shows that the significant value is 0.519> alpha 0.05, so the independence does not have a negative effect on auditor decision making, while the professionalism regression coefficient value is 0.526 with a significant value of 0.009, this indicates that the significant value is 0.009 <alpha 0, 05 then professionalism has a positive effect on auditor decision making. The conclusions of this investigation are emotional intelligence, independent, and auditor professionalism simultaneously have a significant effect on decision making at the Padang Public Accounting Firm either partially or simultaneously. Keywords: Emotional Intelligence, Decision Making,  Independence,  Professionalism.

The Impact of Cutbacks From a Major State Financial Crisis on Organizational Trust

2021 ◽  
pp. 027507402110530
Author(s):  
Marco Tulio Zanini ◽  
Carmen Migueles ◽  
Juliana Carvalho
Keyword(s):  
Financial Crisis ◽  
Organizational Trust ◽  
Longitudinal Case Study ◽  
Public Servants ◽  
Negative Behaviors ◽  
The Public ◽  
Negative Effect ◽  
The Impact

Previous research has shown that cutbacks in public spending often impact the range and quality of the public services delivered, leading to negative behaviors on the part of public servants. This article examines how sudden cutbacks caused by a major state financial crisis have an impact on interpersonal trust within a special police unit. We present the results of a longitudinal case study using a combination of qualitative methods. The lack of foreseeability and reliability caused by drastic changes resulting from cutbacks has a negative effect on members’ trust in their capacity to perform.

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