scholarly journals PENGARUH PRINSIP INTEGRITAS, OBJEKTIVITAS DAN PERILAKU PROFESIONAL TERHADAP KUALITAS AUDIT PADA KAP KOTA MAKASSAR

2020 ◽  
Vol 5 (2) ◽  
Author(s):  
Nur Azizah Basmar
Keyword(s):  
Audit Quality ◽  
Sampling Technique ◽  
Professional Behavior ◽  
Primary Data ◽  
Validity And Reliability ◽  
Public Accounting ◽  
Accounting Firms ◽  
Regression Techniques ◽  
Public Accountants ◽  
The City

ABSTRAK Penelitian ini bertujuan untuk mengetahui apakah prinsip integritas, prinsip objektivitas dan prinsip perilaku profesional berpengaruh terhadap kualitas audit pada kantor akuntan publik (KAP) di kota Makassar. Pengumpulan data menggunakan data primer yang diperoleh dari kuesioner dengan menggunakan teknik Nonprobality Sampling (Sampel Jenuh). Populasinya adalah seluruh akuntan publik di kota makassar sejumlah 56 auditor, sedangkan sampel yang diambil berjumlah 56 responden. Hasil kuesioner tersebut telah diuji validitas dan reliabilitasnya, juga telah diuji asumsi klasik berupa asumsi normalitas, asumsi heterokedastisitas, asumsi multikolinieritas dan autokorelasinya. Metode analisis data menggunakan teknik regresi berganda.  Hasil penelitian menunjukkan bahwa prinsip perilaku profesional tidak berpengaruh signifikan terhadap kualitas audit, sedangkan prinsip integritas dan prinsip objektivitas berpengaruh signifikan terhadap kualitas audit. Dari hasil tersebut, prinsip integritas dan objektivitas layaknya menjadi perhatian bagi akuntan publik untuk menciptakan kualitas audit yang baik.Kata kunci: Prinsip Integritas; Objektivitas; Perilaku Profesional; Kualitas Audit ABSTRACT This study aimed to determine whether the principles of integrity, objectivity principles, and principles of professional behavior affect audit quality at public accounting firms (KAP) in Makassar. Data collection uses primary data obtained from questionnaires using the Nonprobality Sampling technique. The population was all public accountants in the city of Makassar, totaling 56 auditors, while the sample taken amounted to 56 respondents. The results of the questionnaire have been tested not only for validity and reliability, but also for classic test assumptions in the form of normality assumptions, heteroskedasticity assumptions, multicollinearity, and autocorrelation assumptions. The method of data analysis uses multiple regression techniques. The results showed that the principle of professional behavior had no significant effect on audit quality. In contrast, the law of integrity and objectivity policies had a significant impact on audit quality. From these results, the principle of honesty and objectivity should be a concern for public accountants to create good audit quality. Keywords: Integrity Principle; Objectivity; Professional Behavior; Audit Quality

scholarly journals PENGARUH LOCUS OF CONTROL DAN PERILAKU DISFUNGSIONAL AUDIT TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI SEMARANG (Studi Empiris Pada Kantor Akuntan Publik di Semarang)

2016 ◽  
Vol 5 (2) ◽  
pp. 175
Author(s):  
Ida Perwati ◽  
Sutapa Sutapa
Keyword(s):  
Locus Of Control ◽  
Audit Quality ◽  
Statistical Tests ◽  
Linear Method ◽  
Sampling Technique ◽  
Primary Data ◽  
Validity And Reliability ◽  
Public Accounting ◽  
Dysfunctional Behavior ◽  
Measuring Tool

This study aims to look at the effect of variable locus of control, dysfunctional behavior premature sign off and dysfunctional behavior underreporting of time to audit quality in the public accounting firm in Semarang. The study population was the auditors who work in public accounting in Semarang. 2015. The sampling technique in thisstudy using convenience sampling.Jenis data used in this study are derived from primary data from respondents’ answers to the questionnaire that has been distributed on each - each KAP in Semarang. Data quality test results which consist of validity and reliability testing manunjukan that all variables can be said tobe valid and reliable so for the next item - the item on each - each concept is feasible variable is used as a measuring tool. Classical assumption that includemulticollinearity test, heteroscedasticity test, and Uju normality shows that the linear method used to qualify for a statistical test to the regression model. From the results of statistical tests showed that the locus of control with sig.0,147 and behavioral variables sig disfugioal premature sign off with the value sig.0,597, Showing that these two variables did not significantly affect audit quality, and underreporting of time with sig.-.058 , has a negative effecton audit quality.

scholarly journals Independensi, Integritas, Serta Kompetensi Auditor Terhadap Kualitas Audit dengan Skeptisisme Profesional Sebagai Variabel Pemoderasi

2020 ◽  
Vol 4 (2) ◽  
pp. 36-56
Author(s):  
Rizky Darmawan Santoso ◽  
Ikhsan Budi Riharjo ◽  
Kurnia Kurnia
Keyword(s):  
Audit Quality ◽  
Sample Selection ◽  
Sampling Technique ◽  
Positive Influence ◽  
Research Subjects ◽  
Public Accounting ◽  
Collection Method ◽  
Accounting Firms ◽  
Professional Skepticism ◽  
The City

Abstract              The purpose of this study is to determine the effect of independence, integrity and competence on audit quality and find out if it is proven that professional skepticism is able to moderate the effect of independence, integrity, competence, respectively on audit quality. The data collection method used is by distributing questionnaires to all public accounting firms (KAP) in the city of Surabaya. The sample selection technique uses a purposive sampling technique with KAP auditors as research subjects. The results showed that the higher the independence, integrity and competence, the better the audit quality would be. The moderating variable professional skepticism is able to moderate the positive influence of independence on audit quality, and negatively moderate the effect of integrity on audit quality but is not able to moderate the effect of competence on audit quality. Keywords: independence, integrity, competence, professional skepticism, audit quality.

Determinants of Audit Quality at Public Accounting Firms

2021 ◽  
Vol 6 (3) ◽  
pp. 134-143
Author(s):  
Audrey Michelle Wenny Yolanda ◽  
Kartini Kartini ◽  
Grace T. Pontoh
Keyword(s):  
Audit Quality ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Primary Data ◽  
Public Accounting ◽  
Accounting Firms ◽  
Education Experience ◽  
Audit Fee ◽  
Public Accounting Firms

Objective – This study aims to examine and prove the effect of education, experience and audit fee on audit quality. Methodology – The data used are primary data in the form of questionnaires distributed to auditors, both senior and junior auditors at Public Accounting Firms located in Sulawesi. The questionnaires distributed to respondents were 46 auditors and 42 questionnaires were returned and able to processed. Findings – This research used a quantitative approach by measuring the objective data through scientific calculations, derived from samples of certain objects to answer a number of questions. The sampling technique used in this study is purposive sampling by using certain criteria and the model used is multiple linear regression analysis. The results of this study indicate that education, experience and audit fee have an effect on audit quality. Novelty – Audit quality is a representation of the auditor's performance as an audit service provider and also the auditee as an audit service user. As a liaison between the interests of financial statement users and the company, auditors are required to improve the quality of their services which in turn will have an impact on quality of the audit results. Auditors with adequate education and experience and appropriate audit fee in performing audit services will have an effect on the quality of the resulting audit. Type of Paper: Empirical JEL Classification: M40, M49. Keywords: Audit, Education; Experience; Fee; Quality

scholarly journals ANTESEDEN VARIABEL KUALITAS AUDIT KECURANGAN LAPORAN KEUANGAN

2019 ◽  
Vol 16 (1) ◽  
pp. 42-63
Author(s):  
Ivandi Ivandi ◽  
Tigor Sitorus
Keyword(s):  
Audit Quality ◽  
Sampling Technique ◽  
Individual Responsibility ◽  
Primary Data ◽  
Financial Fraud ◽  
Significant Positive Effect ◽  
Public Accounting ◽  
Accounting Firm ◽  
Public Accountants ◽  
Positive Effect

This study aims to proves the relationship between independence, competence, individual external auditor's responsibility as antecedent variable with financial fraud audit quality,   where as the number of cases of financial scandals by manipulating financial data that occurs in large companies and involve public accountants to make public accountants must pay attention to audit quality.This research use causality research method with causal relationship between independent variable with dependent variable. The data used are primary data obtained using questionnaires distributed to Public Accounting Firm (KAP) in North Jakarta and Central Jakarta. The population in this study are all auditors who work in Public Accounting Firm (KAP) of North Jakarta and Central Jakarta with Sample Random Sampling technique which produces 46 respondents from 8 KAP in 2018. Data analysis using SPSS 21. Based on the results of research, for the first equation of independence and competence variables have a significant positive effect on individual external auditor's responsibility variable. For the second equation for independence variable have significant positive effect to financial fraud audit quality variable whereas for competence variable and individual responsibility of external auditor does not have significant effect to fraud audit quality variable.

scholarly journals Pengaruh Tekanan Waktu, Tindakan Supervisi dan Locus of Control Terhadap Penghentian Prematur Atas Prosedur Audit

2017 ◽  
Vol 1 (2) ◽  
pp. 119
Author(s):  
Mega Rosdiana
Keyword(s):  
Locus Of Control ◽  
Audit Quality ◽  
Time Pressure ◽  
Research Result ◽  
Sampling Technique ◽  
Primary Data ◽  
Public Accounting ◽  
Audit Risk ◽  
Accounting Firms ◽  
Public Accounting Firms

 Premature sign off of audit procedure is one of those behaviors that can reduce audit quality. The present study was intended to examine whether time pressure, supervision, and  locus of control affect  the premature sign off of the audit procedure. The population used in this study is all auditors working at Public Accounting Firms in Surabaya. The data used is the primary data in the form of questionnaires distributed to the respondents.  The sampling technique used is purposive sampling. The sample of research is 50 auditors from 17 Public Accounting Firms in Surabaya. Data analysis techniques used is multiple regressions. The results of this research  showed  that time pressure, supervision and locus of control affected the premature sign off  of  the audit procedures. The implication of this research result for the auditor is the higher the premature discontinuation of the audit procedure performed by the auditor will result in decreased audit quality and increased audit risk.  

scholarly journals Pengaruh Sistem Pengendalian Mutu dan Kompetensi Auditor Dalam Meningkatkan Kualitas Audit

2020 ◽  
Vol 8 (2) ◽  
pp. 217-226
Author(s):  
David HM Hasibuan ◽  
Vanny Silviana Wijaya
Keyword(s):  
Quality Control ◽  
Control System ◽  
Audit Quality ◽  
Quality Control System ◽  
Primary Data ◽  
Public Accounting ◽  
Accounting Firms ◽  
Public Accounting Firms ◽  
Public Accountants ◽  
Public Accountant

The increasing number of public accounting firms in Indonesia certainly creates very tight competition among public accounting firms in getting clients. With the existence of the cases related to external auditors, it is very natural that companies become very critical in selecting public accounting firms. To overcome this, public accounting firms and public accountants need to improve their audit quality in order to produce relevant and reliable information so as to make accounting information useful in making decisions. This research aims to analyze the effects of the quality control system and auditor competence in improving audit quality on public accountant auditors in Jakarta. The research method used in this research was descriptive research with a quantitative approach. The population was all public accountant auditors registered in Directory AP & KAP 2019 in the Jakarta area compiled by the Indonesian Institute of Certified Public Accountants (IAPI). The sampling technique  was convenience sampling. The type of data was primary data using a questionnaire as a primary data collection method. The data analysis technique was the statistical analysis method using the SPSS program. The processing method was multiple linear regression analysis. The results show that partially there is a positive and significant effect of the quality control system (significance value of 0,000 < 0,05 and t count value of 5,995 > 1,969) and auditor competence (significance value of 0,000 < 0,05 and t count value of 8,859 > 1,969) in improving audit quality on public accountant auditors in Jakarta. Moreover, the results of this research also indicate that there is a positive and significant effect of the quality control system and auditor competence simultaneously in improving audit quality on public accountant auditors in Jakarta, which is illustrated by a significance value of 0,000 < 0,05 and F count value of 173,519 > 3,029.   Keywords: Quality Control System, Auditor Competence, Audit Quality

scholarly journals ANALISIS FAKTOR PEMBENTUK BAURAN PEMASARAN PADA NASABAH BANK BNI SYARIAH CABANG PADANG

Jurnal Ecogen ◽  
2019 ◽  
Vol 1 (4) ◽  
pp. 925
Author(s):  
Aulia Agusatria ◽  
Abel Tasman
Keyword(s):  
Descriptive Analysis ◽  
Sampling Technique ◽  
Marketing Mix ◽  
Research Data ◽  
Primary Data ◽  
Islamic Banks ◽  
Validity And Reliability ◽  
Instrument Testing ◽  
Quantitative Descriptive ◽  
The City

This study aims to analyze the factors forming the marketing mix at BNI Syariah customers in Padang Branch. This type of research is quantitative descriptive. The population of this research is customers of Islamic banks in the city of Padang with a sample of 100 customers obtained using Slovin formula. The sampling technique is accidental sampling. Research data are primary data collected by questionnaire. Instrument testing uses validity and reliability tests. Data were analyzed by descriptive analysis and factor analysis. The results of the study showed that of the eight factors there were six factors that influence the form of the marketing mix for customers of the BNI Syariah branch of Padang Branch.Keyword: Marketing Mix

Pengaruh Profesionalisme dan Etika Profesi Terhadap Pertimbangan Tingkat Materialitas Dalam laporan Keuangan

2021 ◽  
Vol 3 (2) ◽  
pp. 189-204
Author(s):  
Heryani Siti Nudyah
Keyword(s):  
Professional Ethics ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Public Accounting ◽  
Accounting Firms ◽  
Central Java ◽  
Public Accounting Firms

ABSTRACT This study aims to determine how the influence of professionalism and professional ethics on the consideration of the level of materiality in financial statements in public accounting firms, especially in the provinces of Yogyakarta and Central Java. This research is a survey research conducted on auditors who work in public accounting firms with a sampling technique by distributing questionnaires both in person and online. The number of questionnaires processed was 40 questionnaires, with details of 20 questionnaires from google form and 20 questionnaires from questionnaires. Data were analyzed using multiple linear regression analysis. The data used in this study used primary data obtained from the questionnaire method given directly to the auditors of public accounting firms in Yogyakarta and also Central Java, namely Surakarta and Semarang. The results of the study show that Professionalism and Professional Ethics affect the consideration of the level of materiality in the financial statements Keywords: professionalism, professional ethics, materiality level considerations

scholarly journals Pengaruh Kompleksitas Tugas, Tekanan Anggaran Waktu Dan Pengalaman Auditor Terhadap Kualitas Audit

2019 ◽  
pp. 1231
Author(s):  
Ni Luh Dwi Ariestanti ◽  
Made Yenni Latrini
Keyword(s):  
Quantitative Research ◽  
Audit Quality ◽  
Task Complexity ◽  
Time Budget ◽  
Primary Data ◽  
Public Accounting ◽  
Accounting Firms ◽  
Analysis Technique ◽  
Time Budget Pressure ◽  
A Company

At this time competition between companies is increasing accompanied by various problems faced by companies in Indonesia. In dealing with this problem, the company managers need accountant services, especially public accounting services. Audit quality is one of the important things in approaching the existence of a company. This study aims to prove empirically the effect of task complexity, time budget pressure and auditor experience on audit quality. This research is associative quantitative research. The data used in this study is primary data obtained by distributing questionnaires to each auditor at 9 Public Accounting Firms (KAP) in Province of Bali. The analysis technique used in this study is multiple linear analysis. The test results aimed at task complexity have a negative and significant effect on audit quality. Time budget pressure has a positive and significant effect on audit quality. The auditor's experience has a positive and significant effect on audit quality. Keywords: Task complexity, time budget pressure, auditor experience, audit quality

scholarly journals Pengaruh Dari Pematuhan Tata Tertib Sekolah dan Keikutsertaan Siswa Dalam Ekstrakurikuler Pramuka Terhadap Disiplin Siswa Dalam Belajar Pada Siswa SMA Swasta Akreditasi A di Kota Padang

Jurnal Ecogen ◽  
2020 ◽  
Vol 3 (1) ◽  
pp. 1
Author(s):  
Maya Sari ◽  
Agus Irianto
Keyword(s):  
Extracurricular Activities ◽  
Descriptive Analysis ◽  
Student Participation ◽  
Secondary Data ◽  
Sampling Technique ◽  
Primary Data ◽  
Validity And Reliability ◽  
School Rules ◽  
The City ◽  
Cluster Random Sampling

The purpose of this article was to study the effects of reversal of school rules and student participation in scout extracurricular activities on the learning discipline of high school accreditation A students in the city of Padang. This type of research was associative descriptive. The population in this study were 5340 respondents from Private an Accreditation Private Schools in Padang. The sampling technique was a two-stage cluster random sampling. The data used in this study are primary data and secondary data. The technique in collecting data was the form of a questionnaire. The instrument testing used a validity and reliability test. The data analysis techniques used descriptive analysis. Based on the results of this study it can be concluded that (1) there is an effect of student compliance with school rules with student learning discipline (2) there is no relation between student’s participation in scout on the learning discipline (3) Student participation in scout extracurricular influences compliance with school regulations.Keywords: obedience to school rules, scout extracurricular, learning discipline

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