scholarly journals The Influence Of Independence, Work Experience, Due Professional Care, Accountability, Integrity, And Clients Pressure On Audit Quality

2019 ◽  
Vol 16 (2) ◽  
pp. 17
Author(s):  
Windhy Puspitasari ◽  
Astrid Mafela ◽  
Fithriana Melani
Keyword(s):  
Work Experience ◽  
Audit Quality ◽  
Survey Method ◽  
Future Research ◽  
The Mean ◽  
Convenience Sampling ◽  
Professional Care ◽  
Client Pressure ◽  
Big Four ◽  
Public Accountant

<p>This research aims to prove the influence of independence, work experience, due professional care, accountability, integrity, and client pressure. The respondent of this research is auditors that working at big four and non-big four Public Accountant Firms (KAPs) located in Jakarta, which is junior, senior, and manager position. The total respondents are 91. This research was conducted using a survey method. Data were collected by distributing questionnaires using convenience sampling. The data analysis used multiple regression.<strong> </strong>The results indicate that independence, work experience, due professional care, integrity, and clients pressure have a significant influence on audit quality. Since the mean score for all variable are not achieved Likert scale 3 or agree, for future research need to consider for distributing from senior auditor with experience for more than five years.<strong></strong></p>

Pengaruh Profesionalisme, Independensi, Kompetensi, dan Pengalaman Kerja Terhadap Kualitas Audit Pada Kantor Akuntan Publik Di Kota Medan

2020 ◽  
Vol 6 (1) ◽  
pp. 15-28
Author(s):  
Wan Fachruddin ◽  
Yulia Syafriani Tjg
Keyword(s):  
Work Experience ◽  
Audit Quality ◽  
Hypothesis Test ◽  
Sampling Technique ◽  
Coefficient Of Determination ◽  
The Public ◽  
Analysis Techniques ◽  
Convenience Sampling ◽  
Descriptive Statistical Analysis ◽  
Public Accountant

This study aims to examine and analyze the effect of professionalism, independence, competence and work experience on audit quality. This study uses an associative approach. Population in this study are all auditors working at the Public Accountant Office (KAP) in Medan with a sample of 47 auditors . The sampling technique in this study uses convenience sampling techniques. The collection of data used in this study using a questionnaire. Data analysis techniques were performed with descriptive statistical analysis, multiple regression analysis test, classic assumption test, hypothesis test, and the coefficient of determination test and hypothesis testing with the help of SPSS version 16.0. The results of this study indicate that professionalism, competence and work experience have a significant effect on audit quality, independence does not significantly influence audit quality, and simultaneously professionalism, independence, competence, and work experience have an effect on audit quality. And based on the results of the coefficient of demination test can be seen that the value of the coefficient of demination of 0.594 means that the influence of professionalism, independence, competency, and work experience on audit quality is only 59.4%, the remaining 40.6% is influenced by other variables that are not used in this study.

scholarly journals Pengalaman, Due Professional Care, Akuntabilitas dan Kualitas Audit

2021 ◽  
Vol 8 (01) ◽  
pp. 108-121
Author(s):  
Henni Andriani Syahril
Keyword(s):  
Data Analysis ◽  
Regression Model ◽  
Multiple Regression ◽  
Audit Quality ◽  
Multiple Regression Model ◽  
Survey Method ◽  
Convenience Sampling ◽  
Professional Care ◽  
The Impact

ABSTRACT This research was aimed to analyze and provide empirical evidences about the impact of  experience, due professional care, and accountability on audit quality. This study was conducted by using survey method with questionnaire.The population in this study are auditors who work in Inspectorate General of the Ministry of Health. This study used convenience sampling which was conducted by determination of samples counted with Slovin formula, so that only 89 questionnaires could be processed. Data analysis was conducted using multiple regression model. The result proved that experience, due professional care,and accountability on audit quality simultaneously. Besides that, this study proved that e, due professional care, and accountability, audit quality partially, but experienc didn’t influence audit quality. ABSTRAK Tujuan penelitian ini yaitu untuk mengetahui, menganalisis dan mendapatkan bukti empiris tentang pengaruh pengalaman, due professional care, dan akuntabilitas terhadap kualitas audit yang dimiliki auditor Inspektorat Jenderal Kementerian Kesehatan RI. Metode yang digunakan adalah survei dengan kuesioner. Populasi penelitian ini adalah semua auditor yang bekerja pada Inspektorat Jenderal Kementerian Kesehatan RI. Data dianalisis dengan melakukan uji validitas dan reliabilitas, uji asumsi klasik dan pengujian hipotesis dengan metode regresi linier berganda. Data yang digunakan untuk penelitian ini yaitu data primer dengan menyebarkan kuesioner kepada 89 responden. Hasil yang diperoleh menunjukkan bahwa secara simultan faktor pengalaman, due professional care dan akuntabilitas mempengaruhi kualitas audit, secara parsial due professional care dan akuntabilitas mempengaruhi kualitas audit, sedangkan pengalaman tidak berpengaruh terhadap kualitas audit.

Pengaruh Independensi, Kompetensi, Dan Pengalaman Kerja Auditor Terhadap Kualitas Audit

2012 ◽  
Vol 4 (2) ◽  
pp. 91-110
Author(s):  
Caroline Sytha Sunarta ◽  
Suhajar Wiyoto
Keyword(s):  
Audit Quality ◽  
Multiple Regression Model ◽  
Future Research ◽  
Survey Area ◽  
Process Data ◽  
External Auditors ◽  
Job Experience ◽  
Independent Variables ◽  
One Year ◽  
Public Accountant

The objective of this research is to examine the effect of auditor’s independency, competency, and job experience towards audit quality.This research is conducted by using method survey to public accountants (external auditors) that working settled in Public Accountant Firm (KAP) in Jakarta and Tangerang, in 2012 and have one year minimum experience, as respondents with type research of causality. Using likert scale as an instrument (questionaire) for measure auditor’s perceptions about the independency, competency, and job experience that influence audit quality. From 150 questionaire distributed, returned was 109 questionaire, and 24 not complete, so that only 85 questionaire could be process. Data analysis conducted with multiple regression model. The hypotheses tested are revealed as that independency, competency, and job experience have influence to audit quality as well as partially and simultaneously. The result of the test showed empirical testimony that auditor’s independency, competency, and job experience as well as simultaneously significantly influence audit quality. Partially, independency, competency, and job experience also have significant influence to audit quality. Future research expected can extend survey area coverage and add more independent variables that can have influence to audit quality. Keywords: independency, competency, job experience, audit quality.

scholarly journals Research on the using of the holistic marketing concept in the activity of Ukrainian pharmaceutical company

2020 ◽  
pp. 20-32
Author(s):  
N. V. Aliekperova ◽  
M. A. Gubar ◽  
N. M. Sakhnatska
Keyword(s):  
Work Experience ◽  
System Analysis ◽  
Pharmaceutical Products ◽  
Economic Education ◽  
Health Facilities ◽  
Pharmaceutical Manufacturing ◽  
Survey Method ◽  
Future Research ◽  
Pharmaceutical Companies ◽  
Marketing Concept

A new marketing approach that allows pharmaceutical companies to successfully adapt to the changing external environment can be considered as a holistic marketing. This concept consists of interacting elements influences on the consumers’satisfaction in effective, safe and available pharmaceutical products. The aim of the work is the analysis of application of the holistic marketing elements on the example of Ukrainian pharmaceutical manufacturing enterprise and the model development for this concept implementation in the activity of pharmaceutical companies. Materials and methods: content analysis, survey method, logical and system analysis. The research is conducted based on Ukrainian pharmaceutical manufacturing company– LLC «Yuria-Pharm». The survey of company`s employees on the use of holistic marketing elements has been carried out. According to the results, the vast majority of respondents are women from 25 to 44, with work experience in the company up to 5 years, with higher medical, pharmaceutical or economic education. As a rule, respondents hold senior positions in the different departments or directly involved in promotion of the company’s products.According to results obtained, 91.4% respondents understand the values of the company, and 85.7% completely share them. Almost half of respondents suppose that company policy supports their leadership traits development (internal marketing). 68.6% employees sure that the company should take into account the interests of society, focusing on the development of scientific research and support of gifted youth (socially responsible marketing).It has determined that only 34% respondents are constantly interacting with other departments’ employees (integrated marketing).The vast majority of employees cooperate with health facilities (54.3%) and suppliers (51.4%).The respondents have the most productive relations with wholesale companies, health facilities, suppliers and customers (relationship marketing).Respondents estimate relations between the company and its key stakeholders rather positively.Nevertheless, it is worth working in this direction. The model of holistic marketing for its implementation in the activities of pharmaceutical companies for provision of the population in Ukraine with available, effective and safe medicines has been developed. The perspective direction of future research is the adaptation of the holistic marketing concept to the current realities of pharmaceutical market and the practical recommendations formulation regarding the holistic approach in the creation of a marketing strategy.

scholarly journals Pengaruh Ukuran Perusahaan, Kualitas Audit Dan Profitabilitas Terhadap Kecepatan Waktu Dalam Penyampaian Laporan Keuangan

2018 ◽  
Vol 14 (1) ◽  
pp. 26-33
Author(s):  
Fitri Dwi Jayanti
Keyword(s):  
Logistic Regression ◽  
Audit Quality ◽  
Sampling Technique ◽  
Financial Statements ◽  
Company Size ◽  
Manufacturing Companies ◽  
Variable Size ◽  
Big Four ◽  
Public Accountant

This research aimed to examine the influence of the which consists company size, audit quality and profitability on the speed submission of financial statements in the manufacturing companies listed on the Indonesia Stock Excange (IDX) in 2013 to 2015. Purposive sampling technique is used to obtain the sample size by 66 manufacturing or 198 data in three years. To analyze hyphotesis this research used logistic regression with SPSS version 21.The result of this study showed that audit quality variabels measured by Public Accountant Office big four and non big four received or influenced the speed submission of financial statements while the variable size of the company and profitability hypothesis rejected or variable does not affect the speed submission of financial statements. Keywords: Company Size, Quality of KAP, Profitability, the speed submission of financial statements

scholarly journals Pengaruh Skeptisisme Profesional, Due Professional Care, dan Tekanan Anggaran Waktu pada Kualitas Audit

2020 ◽  
Vol 30 (3) ◽  
pp. 624
Author(s):  
Ni Putu Ayu Nikita Sari Wulan ◽  
Ketut Budiartha
Keyword(s):  
Sampling Method ◽  
Audit Quality ◽  
Time Budget ◽  
Survey Method ◽  
Negative Effects ◽  
Professional Skepticism ◽  
Quality Audit ◽  
Positive Effects ◽  
Professional Care ◽  
Time Budget Pressure

Audit quality is one important aspect, because quality audit will reflect the actual conditions on the field. This research is to give the empirical fact of the effect of professional skepticism, due professional care, and time budget pressure on quality audit. The research is taking place at the BPK RI Perwakilan Provinsi Bali. The quantity of the sample is 52 auditors, using of non probability sampling method with the sampling sapurated technique. Questioner technique from the survey method used to collects the datas. Analisys technique that used in this research is multiple linear regression analisys technique. The result of the research showed that the professional skepticism and due professional care significantly give positive effects to the quality audit, meanwhile time  budget pressure significantly give negative effects to the quality audit. Keywords: Professional Skepticism; Due Professional Care; Time Budget Pressure; Quality Audit.

scholarly journals The Determination of Audit Quality and its Impact on Audit Report Presentation: Empirical Study at Public Accountant Office in BEKASI City

2021 ◽  
pp. 11-17
Author(s):  
Dewi Rejeki
Keyword(s):  
Data Analysis ◽  
Empirical Study ◽  
Work Experience ◽  
Quantitative Method ◽  
Audit Quality ◽  
Descriptive Statistics ◽  
Analysis Technique ◽  
Report Presentation ◽  
Public Accountant

The purpose of this study is to prove the effect of professionalism, competence, independence, and work experience of auditors on audit quality at a public accountant office in Bekasi City, which consists of senior auditors, junior auditors, partners, and supervision. The method used is a quantitative method by distributing questionnaires. The data analysis technique used is descriptive statistics and hypothesis testing. This study proves both partially and simultaneously that the professionalism, competence, independence, and work experience of auditors affect audit quality.

scholarly journals Pengaruh Pergantian Auditor dan Kualitas Audit terhadap Opini Audit Going Concern: Studi Empiris Perusahaan Manufaktur di Bursa Efek Indonesia

2013 ◽  
Vol 4 (1) ◽  
pp. 514-530
Author(s):  
Arlen Djunaidi ◽  
Gatot Soepriyanto
Keyword(s):  
Audit Quality ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Audit Opinion ◽  
The Public ◽  
Going Concern ◽  
Auditor Switching ◽  
Big Four ◽  
Public Accountant

This study aims to analyze the effect of auditor switching and audit quality on going concern audit opinion in listed manufacturing companies of the Indonesia Stock Exchange (BEI) in the year 2006 to 2008. Auditor switching was marked by a change to the Public Accountant firms (KAP) who perform the audits or companies used the services of an auditor different than before. Audit quality is proxied by the scale of the BigFour auditors or non-Big Four. Going-concern audit opinion is the explanation given by the auditor if there is any doubt regarding the ability of the company to survive in the future. This study used 70 samples out of 452 populations, using purposive sampling technique in which the main criterion is the sample company received going-concern audit opinion in the year preceding the auditor switched. Results of the study showed that the change of auditors and audit quality is not a factor in determining going concern audit opinion of the company.

scholarly journals The Analysis of Different Perceptions between PPAk Students, KAP Auditors and Company Manager toward Public Accountant Responsibility Related to Expectation Gap

2015 ◽  
Vol 6 (3) ◽  
pp. 401
Author(s):  
Gen Norman Thomas
Keyword(s):  
Quantitative Research ◽  
Audit Quality ◽  
Business Failure ◽  
Survey Method ◽  
Convenience Sample ◽  
Normality Test ◽  
Expectation Gap ◽  
Perceptions Of Students ◽  
The Difference ◽  
Public Accountant

This study is in research domain of behavioral accounting that is based on the current aspect is still interesting to explore.This study aims to reveal differences in perceptions of students, auditors and company managers to public accountant responsility related to expectation gap that includes fraud disclosures, maintain of independence, providing early warning of possibility of business failure, violation of law and improving audit quality. This research is quantitative research using descriptive and comparative research method. Data collective tehnique use survey method with sample was determined by non probability under convenience sample. Data quality was examined with using cronbach’s alpha shows the data is valid and realible. Data normality test used independent t test showed data in normal curve, no multicolinearity and no hetrogenity. First to fifth hyphotesis showed the difference of perception amongs PPAk students, KAP’s auditors and company managers to public accountant responsibility in various dimensions of expectation gap in Jakarta.

scholarly journals INDEPENDENSI, KOMPETENSI, PENGALAMAN KERJA, DAN DUE PROFESSIONAL CARE: PENGARUHNYA TERHADAP KUALITAS AUDIT YANG DIMODERASI DENGAN ETIKA PROFESI (Studi Empiris pada Kantor Akuntan Publik se-Jawa Tengah dan DIY)

2018 ◽  
Vol 1 (1) ◽  
pp. 75-88
Author(s):  
Widia Arum Ningtyas ◽  
Mochammad Abdul Aris
Keyword(s):  
Regression Analysis ◽  
Work Experience ◽  
Professional Ethics ◽  
Audit Quality ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Public Accounting ◽  
Professional Care

The purpose of this study was to analyze the effect of the independence, competence, work experience ,and  due professional care to the quality of the audit and the independence, competence, work experience and due professional care on audit quality that is moderated by the ethics of the profession, especially at the internal auditors working in public accounting in Cental Java and Yogyakarta. The population in this study are all auditors who work in public accounting in Central Java and Yogyakarta. The sampling technique used was purposive sampling method, with the acquisition of a sample of 78 respondents. The primary data collection using the questionnaire. The data are analyzed using multiple linear regression analysis and moderated regression analysis (MRA). The results of the analysis proved that the variable independence, competence, work experience, due professional care, the interaction of the independence of the ethics of the profession, and the interaction of experience working with professional ethics partially significant effect on audit quality, while the interaction of competence with professional ethics and interaction due professional care with ethics profession partially no significant effect on audit quality.

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