scholarly journals Kompetensi dan Kinerja Auditor: Peran Moderasi Struktur Audit dan Supervisi Audit

2020 ◽  
Vol 30 (11) ◽  
pp. 2878
Author(s):  
Ni Made Leny Pebriyaningrum ◽  
A. A. N. B Dwirandra
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Research Data ◽  
Primary Data ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Analysis Techniques ◽  
Positive Effect

The purpose of this study was to determine the moderation of the audit structure and audit supervision on the effect of competence on auditor performance. The location of this research was conducted at the Public Accounting Firm (KAP) of the Province of Bali. This research data uses primary data that is processed through the distribution of questionnaires with data analysis techniques using moderation regression analysis. The results of this study indicate that competence has a positive effect on auditor performance. The results showed that the audit structure strengthened the positive effect of competence on auditor performance in the Public Accounting Firm. The results also showed that audit supervision strengthened the positive effect of competence on auditor performance in the Public Accounting Firm. Keywords: Audit Structure; Audit Supervision; Competence; Auditor Performance.

scholarly journals PENGARUH PRODUK DAN PROMOSI TABUNGAN TAMARAH TERHADAP KEPUTUSAN NASABAH MENABUNG PADA KSPPS BAITUL MAAL WAT-TAMWIL (BMT) EL-USWAH DHARMASRAYA

2021 ◽  
Vol 16 (2) ◽  
pp. 104-114
Author(s):  
Nazaruddin Aziz ◽  
Biisnillah Biisnillah
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Quantitative Data ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Analysis Techniques ◽  
Independent Variable ◽  
Positive Effect

This study aims to examine the effect of Tamara savings productsmand promotions on customer decisions to save at KSPPS BAITUL MAAL WAT-TAMWIL (BMT) EL-USWAH DHARMASRAYA.The variables used in this study are the dependent variable namely customer decisions (Y) and the independent variable consisting of the product (X1), promotions(X2). The type of data used in this study is quantitative  data. The accumulated data used in this study are  primary data from quenstionnaires and use purposive sampling techinique, data analysis techniques use classical assumption test, multiple linear regression analysis, F test, t test, R test using the SPSS 16 program, The population in this study are customers at KSPPS BAITUL MAAL WAT-TAMWIL (BMT) EL-USWAH DHARMASRAYA, the sample in this study amounted to 96 respondents, the results showed that the product had a significant positive effect on customer decisions to save, the promotion of Tamara savings had a significant positive effect on kep the customer delegate saves, products and promotion of Tamara savings collectively have a significant positive effect on customer decisions to save.

scholarly journals PENGARUH PENERAPAN TEKNOLOGI INFORMASI DAN PROFESIONALISME TERHADAP KINERJA AUDITOR

EkoPreneur ◽  
2020 ◽  
Vol 1 (2) ◽  
pp. 202
Author(s):  
Rindy Wulandari ◽  
Eka Rima Prasetya
Keyword(s):  
Information Technology ◽  
Data Analysis ◽  
Primary Data ◽  
Public Accounting ◽  
Simultaneous Application ◽  
Accounting Firm ◽  
The Public ◽  
Independent Variables ◽  
Regression Methods ◽  
Survey Technique

The purpose of this study to determine the effect of the application of information technology and professionalism on auditor performance. The independent variables in this study are information technology and professionalism and auditor performance as the dependent variable. The population in this study were auditors who worked at the Public Accounting Firm (KAP) in the area of West Jakarta, amounting to 35 auditors. The data used in this study are primary data. The technique used in data collection is the survey technique by distributing questionnaires to auditors. Data analysis was performed using multiple linear regression methods and hypothesis testing with t test and F test. The conclusions of the study show that: 1) Information Technology influences Auditor Performance; 2) Professionalism influences Auditor Performance; 3) Simultaneous application of Information Technology and Professionalism influences Auditor Performance. Keywords: Information Technology, Professionalism, Auditor Performance 

scholarly journals Pengaruh Tekanan Ketaatan, Materialitas dan Risiko Audit terhadap Ketepatan Judgment Auditor pada Kantor Akuntan Publik di Sumatera Utara

2020 ◽  
Vol 4 (2) ◽  
pp. 114
Author(s):  
Agustina Agustina
Keyword(s):  
Data Analysis ◽  
Rate Of Return ◽  
Primary Data ◽  
Research Subject ◽  
Public Accounting ◽  
Auditor Judgment ◽  
Audit Risk ◽  
Accounting Firm ◽  
The Public ◽  
North Sumatra

The purpose of this study was to determine the effect of compliance, materiality, and audit risk on the judgment of the auditor's judgment on the Public Accounting Firm in North Sumatra. This analysis is based on data obtained from 45 respondents, namely auditors who have senior auditor positions and junior auditors at the Public Accountants office in North Sumatra by distributing questionnaires. This research is census research. The data used is primary data, which is obtained directly from the research subject in the form of respondents' perceptions by circulating the questionnaire in the form of a questionnaire to the respondent. From the number of questionnaires circulated to respondents as many as 52 sheets, only 45 sheets returned with a rate of return reaching 86.53%. Furthermore, the data analysis in this study used multiple linear regression which was processed using a computer program Statistical Product and Service Solution (SPSS) ver 15.0. The results of the study showed that both simultaneously and partially obedient pressure, materiality, and audit risk had an effect on the accuracy of the auditor's judgment at the Public Accounting Firm in North Sumatra. This proves that the higher the pressure of obedience, materiality and audit risk possessed by the auditor, the higher the auditor's judgment. Keywords: Pressure of obedience, Materiality, Audit Risk, and Auditor Judgment.

scholarly journals PENGARUH INDEPENDENSI, KOMPETENSI, DAN PROFESIONALISME AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS DALAM PEMERIKSAAN LAPORAN KEUANGAN

2017 ◽  
Vol 20 (1) ◽  
pp. 16
Author(s):  
Wiwi Idawati ◽  
Roswita Eveline
Keyword(s):  
Data Analysis ◽  
Random Sampling ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Financial Statements ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Public Accounting ◽  
Accounting Firm ◽  
Positive Effect

Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris pengaruh independensi, kompetensi, dan profesionalisme auditor terhadap pertimbangan tingkat materialitas dalam audit laporan keuangan. Penelitian ini menggunakan studi kausalkomparatif dengan data primer yang diperoleh dengan menggunakan kuesioner. Sampel penelitian adalah auditor di Kantor Akuntan Publik (KAP) yang berlokasi di Jakarta Pusat dan Jakarta Selatan dengan teknik sampling simple random sampling. Analisis data dilakukan menggunakan regresi linier berganda, Berdasarkan penelitian ini, variabel independensi, kompetensi, dan profesionalisme auditor yang berpengaruh positif signifikan terhadap pertimbangan tingkat materialitas dalam audit laporan keuangan secara bersamaan. Kemudian, masing-masing variabel memiliki pengaruh positif signifikan pada pertimbangan tingkat materialitas dalam audit laporan keuangan juga.The aim of this research was to get empirical evidence about the effect of independence, competence, and professionalism of auditors on consideration of materiality level in the auditing of financial statements. This research uses causalcomparative study with primary data obtained using a questionnaire. The research sample was auditor on Public Accounting Firm (KAP) located in Central Jakarta and South Jakarta with a simple random sampling technique. Data analysis was used multiple linear regression, Based on this research, variable independence, competence, and professionalism of auditors were significant positive effect on considerations of materiality level in the auditing of financial statements simultaneously. Then partially, each variable has significant positive effect on considerations of materiality level in the auditing of financial statements too.

Keahlian Auditor, Pengetahuan Auditor, dan Kompleksitas Tugas terhadap Audit Judgment pada Kantor Akuntan Publik di Semarang

2021 ◽  
Vol 23 (2) ◽  
pp. 135-144
Author(s):  
Hermawan Triono
Keyword(s):  
Data Analysis ◽  
Task Complexity ◽  
Linear Analysis ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Audit Judgment ◽  
Positive Effect ◽  
And Task

This study aims to determine the effect of Auditor Expertise, Auditor Knowledge and Task Complexity on Audit Judgment at a Public Accounting Firm in Semarang. The population contained in this study is the Auditor who served at the Public Accounting Firm in Semarang with the number of respondents as many as 34 auditors. The method of determining the sample using the census technique. Data analysis used multiple linear analysis. The results of the analysis show that Auditor expertise and Auditor knowledge have a positive effect on Audit judgment, while task complexity has no effect on Audit judgment.

scholarly journals Pengaruh Independensi dan Profesionalisme Terhadap Kualitas Audit dengan Kepuasan Kerja Sebagai Variabel Pemoderasi

2020 ◽  
Vol 19 (1) ◽  
pp. 30-34
Author(s):  
Gine Das Prena ◽  
I Wayan Angga Sudiartama
Keyword(s):  
Job Satisfaction ◽  
Regression Analysis ◽  
Audit Quality ◽  
Sampling Technique ◽  
Public Accounting ◽  
Accounting Firm ◽  
Purposive Sampling ◽  
The Public ◽  
Positive Effect ◽  
Public Accountant

Abstract-This study aims to influence independence and professionalism on audit quality with job satisfaction as moderating variables. The research was conducted at the Public Accounting Office located in the Bali Region. The population of this research is all auditors who work at the Public Accountant Office in Bali with a purposive sampling technique to obtain a sample of 112 auditors. Data is collected using questionnaires. Data analyzed uses Moderated Regression Analysis. The results of the study show that 1) Independence has a positive effect on audit quality at the Public Accounting Firm in Bali. 2) Professionalism has a positive effect on audit quality at the Public Accountant Office in Bali. 3) Job Satisfaction strengthens the influence of Independence on audit quality at the Public Accounting Firm in Bali. 4) Job Satisfaction strengthens the influence of audit Professionalism on audit quality at the Public Accounting Firm in Bali. Keywords: Independence; professionalism; audit quality; job satisfaction Abstrak-Penelitian ini bertujuan untuk Pengaruh lndependensi dan Profesionalisme Terhadap Kualitas audit dengan Kepuasan Kerja sebagai Variabel Pemoderasi. Penelitian dilakukan di Kantor Akuntan Publik yang berada di Wilayah Bali. Populasi penelitian ini adalah seluruh auditor yang bekerja pada Kantor Akuntan Publik di Bali dengan teknik purposive sampling sehingga diperoleh sampel sebanyak 112 Auditor. Data dikumpulkan dengan menggunakan kuisioner. Data dianalsis mengguanakan Moderated Regression Analysis. Hasil penelitian menunjukan bahwa 1) Independensi berpengaruh positif terhadap kualitas audit pada Kantor Akuntan Publik di Bali. 2) Profesionalisme berpengaruh positif terhadap kualitas audit pada Kantor Akuntan Publik di Bali. 3) Kepuasan Kerja memperkuat pengaruh Independensi terhadap kualitas audit pada Kantor Akuntan Publik di Bali. 4) Kepuasan Kerja memperkuat pengaruh Profesionalisme audit pada kualitas audit pada Kantor Akuntan Publik di Bali. Kata Kunci: Independensi; profesionalisme; kualitas audit; kepuasan kerja

scholarly journals PENGARUH PENGETAHUAN WAJIB PAJAK, KESADARAN WAJIB PAJAK, SANKSI PAJAK KENDARAAN BERMOTOR DAN SISTEM SAMSAT DRIVE THRU TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

2019 ◽  
Vol 7 (1) ◽  
pp. 76
Author(s):  
Anis Syamsu Rizal
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Sampling Method ◽  
Motor Vehicle ◽  
Tax Compliance ◽  
Motor Vehicles ◽  
Primary Data ◽  
Analysis Techniques ◽  
Regression Techniques ◽  
Positive Effect

This study aims to examine the influence of knowledge of taxpayers, taxpayer awareness, motor vehicle tax sanctions, and samsat drive thru system of tax compliance on motor vehicles in samsat south jakarta.The data that is this study are “primary data from the results of questionnaires. respondents in the system samsat drive thru”. The questionnaire was distributed to 125 respondents and data that can be processed are 100 questionnaires.. the sampling method used accidental sampling. The data analysis techniques in this study used “multiple linear regression techniques”.The result of regression analysis shows that “the knowledge of taxpayers, taxpayer awareness and samsat drive thru system have a positive effect on motor vehicle tax compliance while motor vehicle tax sanction has no significant effect on vehicle tax compliance”.

Pengaruh Program E-Samsat terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Dengan Kepuasan Kualitas Pelayanan Sebagai Variabel Intervening (Studi Kasus Samsat Daerah Istimewa Yogyakarta)

2020 ◽  
Vol 15 (2) ◽  
Author(s):  
Dewi Kusuma Wardani
Keyword(s):  
Data Analysis ◽  
Service Quality ◽  
Path Analysis ◽  
Sampling Method ◽  
Motor Vehicle ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Analysis Techniques ◽  
Positive Effect ◽  
Special Region

The purpose of this research is to know, the influence of e-samsat program to the satisfaction of service quality, the influence of the satisfaction of service quality to the compliance of motor vehicle taxpayer, the influence of e-samsat program to the compliance of the motor vehicle taxpayers, and to know the effect of e-samsat program on compulsory compliance motor vehicle tax through satisfaction of service quality as intervening variable in Special Region of Yogyakarta. We use primary data. The sample of research is 75 taxpayers but the sample that can be processed only 74.The sampling method used is purposive sampling. Data analysis techniques used path analysis, t test, F test, and R2 test. Based on result of research by using path analysis that, e-samsat program have a significant positive effect to service quality satisfaction, service quality satisfaction has a significant positive effect to vehicle taxpayer compliance, e-samsat program has a significant positive effect on vehicle taxpayer compliance and program e-samsat has a significant positive effect on the compliance of motor vehicle taxpayers through the satisfaction of service quality.Keywords: e-samsat program, service quality satisfaction, and taxpayer compliance

PENGARUH INDEPENDENSI AUDITOR DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT DENGAN TEKANAN KLIEN SEBAGAI VARIABEL MODERASI

2019 ◽  
Vol 4 (3) ◽  
pp. 381-390
Author(s):  
Prayogi Gunawan ◽  
Abriandi Abriandi
Keyword(s):  
Regression Analysis ◽  
Audit Quality ◽  
Ideal Condition ◽  
Certified Public Accountants ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Questionnaire Form ◽  
Client Pressure ◽  
Survey Approach

This study aims to test whether client pressure can moderate the influence of auditor’s independence and auditor’s competence on audit quality. This study used a survey approach with questionnaire form which filled by 80 auditors who work at the Public Accounting Firm of North Jakarta listed at the Indonesian Institute of Certified Public Accountants. Regression analysis was used to test the hypothesis. The result of the research shows that if the auditor has high independence and competence, then audit quality will be higher also. Based on testing of a pure moderator, client pressure is able to moderate and strengthen each influence of auditor’s independence and auditor’s competence on audit quality. This suggests that this study produces an ideal condition in which client pressure makes the auditor more independent and competent to the job. Keywords: Auditor’s independence, Auditor’s competence, Audit quality, Client pressure

scholarly journals TEKNIK AUDIT INVESTIGATIF, PENGALAMAN DAN PROFESIONALISME AUDITOR PADA PENGUNGKAPAN KECURANGAN : KECERDASAN SPIRITUAL SEBAGAI PEMODERASI

2020 ◽  
Vol 1 (1) ◽  
pp. 150-169
Author(s):  
Dinda Larasati ◽  
Andreas ◽  
Rofika
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Statistical Test ◽  
Spiritual Intelligence ◽  
Primary Data ◽  
Analysis Techniques ◽  
Data Processing Software ◽  
Processing Software

This study aims to determine the effect of investigative audit techniques, auditor experience and auditor professionalism on the disclosure of fraud with spiritual intelligence as a moderating variable. The data used in this study are primary data with a questionnaire as an instrument. The number of samples in this study were 60 respondents. Hypothesis testing in this study was carried out using the statistical test t. Data analysis techniques used in this study are multiple linear regression analysis and moderation regression analysis using the Statistical Product and Service Solution (SPSS) data processing software version 17.0 for windowS. The results of this study indicate that investigative audit techniques have a significant effect on disclosure of fraud. While the auditor's experience and auditor professionalism have no effect on disclosure of fraud. Moderate regression analysis shows that spiritual intelligence can moderate investigative audit techniques, auditor experience and auditor professionalism on disclosure of fraud

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