PENGARUH KOMPETENSI AUDITOR DAN INTEGRITAS TERHADAP KUALITAS AUDIT DENGAN PENGALAMAN KERJA SEBAGAI VARIABEL INTERVENING PADA BPK RI PERWAKILAN PAPUA (original) (raw)
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Penelitian ini bertujuan untuk mengetahui pengaruh profesionalisme, independensi, kompetensi, dan pengalaman kerja terhadap kualitas audit di Kantor Akuntan Publik baik secara parsial maupun simultan. Jenis penelitian yang digunakan adalah penelitian kuantitatif yang bersifat kausalitas. Data yang diperoleh dalam penelitian ini adalah data primer melalui penyebaran kuesioner tertutup kepada auditor yang bekerja di KAP Bandung yang terdaftar di Direktori Ikatan Akuntan Publik Indonesia. Penelitian ini menunjukkan bahwa profesionalisme, independensi, pengalaman kerja secara parsial tidak berpengaruh secara signifikan terhadap kualitas audit kecuali kompetensi secara parsial berpengaruh signifikan terhadap kualitas audit, sedangkan secara simultan profesionalisme, independensi, kompetensi, dan pengalaman kerja berpengaruh terhadap kualitas audit.
Fraud, 2021
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This research is classified as a quantitative research, it aims to show how the effect of Professionalism, Competency, Independency and experience can affect the quality of audit. This research utilizes the auditor whose are working in BPKP Office, Bengkulu Province as the sample. The selection of samples in this study was conducted using the census method.The Hypothesis tests in this research is using the Multiple Linear Regression Analysis with the help of the SPSS program. The results of these tests are professionalism influences the audit quality, competence influences the audit quality, independence influences the audit quality, experience influences the audit quality.
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Earning management is a strategy undertaken by management to correct the information in the financial statement, this strategy has a objective to maintain their interested parties. There are two strategies of earning management, the first is earning manage-ment through arbitrary undertaking items and earning management through real activities. After Sarbanes oxley act, manage-ment prefer to use earning management through real activities rather than earning management through arbitrary undertaking items. The purpose of this quantitative study is to test and analyze the effect of audit quality moderate the activity of the real earn-ings management through accruals and activity on firm performance. The object of research is the manufacturing companies listed on the Stock Exchange (Stock Exchange Indonesia) in 2009-2012. The samples used were 51 companies by using purposive sam-pling as a sampling technique and the technique of multiple linear regression analysis as a technique of data ...
Jurnal Tepak Manajemen Bisnis, 2018
Control is a mechanism utilised by executives to ensure that organisational policies and system are well in place to guide the organization to reach its goals. An internal auditor is required to possess a certain level of competency and independence to determine whether the organization's (government) work ethics is in compliance to standard law and regulations. The role of the internal auditor, as part of the APIP in the Badan Pengawasan Keuangan dan Pembangungan (BPKP) Perwakilan Provinsi Riau is to produce quality audit result that is able to exert strain on the workload, enabling law enforcers to expose corruption cases in the Riau province. A certain level and form of motivation is required to ensure that an auditor is able to work to the best of his or her ability voluntarily. The purpose of this research is to investigate the relationship between independent and dependent variables, moderated by motivation. The research methodology utilizes Partial Least Square with a sample size of ninetythree auditors from BPKP Perwakilan Provinsi Riau. The reader will be able to form the following conclusion based on the purpose of the research and area of analysis; competency and independency variables will influence the quality of the audit significantly while the workload variable will not influence the audit quality significantly. There is no significant effect between the Motivation as moderation variable and the competency, independency as well as the work load variable towards the quality of the audit.