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Pengaruh Profesionalisme, Independensi, Kompetensi, dan Pengalaman Kerja Terhadap Kualitas Audit Pada Kantor Akuntan Publik Di Kota Medan Wan Fachruddin; Yulia Syafriani Tjg
Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi Vol 6 No 1 (2020): Edisi Maret
Publisher : lppm.eka-prasetya.ac.id

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Abstract

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.
PENGARUH FEE AUDIT, PENGALAMAN KERJA, DAN INDEPENDENSI AUDITOR TERHADAP KUALITASAUDIT PADA KANTOR AKUNTAN PUBLIK DI KOTA MEDAN Wan Fachruddin; Sri Handayani
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 3, No 2 (2017): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v3i2.1234

Abstract

This study aims to determine the effect of audit fees, work experience, and auditor independence on audit quality either partially or simultaneously. Population in this research is auditor working at Public Accounting Firm (KAP) in Medan city. This research sample was taken using a saturated sampling technique. The data used is the primary data in the form of questionnaires distributed to auditors of each KAP in the city of Medan. The questionnaires were distributed as many as 136 auditors but only 52 and 5 incomplete ones that can be used as many as 47 respondents. Data analysis techniques use multiple linear regression analysis, testing classical assumption and hypothesis testing. The result of this research is partially audit fee have an effect on audit quality, work experience berrpengaruh to audit quality, while independence of auditor does not affect to audit quality. Simultaneously audit fees, work experience, and auditor independence have an effect on audit quality.Keywords: fee audit, work experience, auditor independence, audit quality
PENGARUH INDEPENDENSI, PROFESIONALISME, DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI KOTA MEDAN Wan Fachruddin
Jurnal Akuntansi Bisnis dan Publik Vol 10 No 2 (2019): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh independensi terhadap kinerja auditor, pengaruh profesionalisme terhadap kinerja auditor dan pengaruh komitmen organisasi terhadap kinerja auditor. Dalam penelitian ini penulis menggunakan pendekatan asosiatif, sumber data yang digunakan adalah data primer. Teknik pengumpulan data yang digunakan adalah dengan menyebarkan angket/kuesioner kepada 47 auditor yang bekerja di Kantor Akuntan Publik di Kota Medan. Teknik sampling yang digunakan dalam penelitian ini adalah sampling jenuh. Teknik analisis data yang digunakan dalam penelitian ini adalah uji statistik deskriptif, analisis regresi berganda, uji asumsi klasik, uji hipotesis dan uji koefisien determinasi. Hasil penelitian ini menunjukkan bahwa 1) Independensi tidak berpengaruh terhadapKinerja Auditor, 2) Profesionalisme berpengaruh secara signifikan terhadap Kinerja Auditor, 3) Komitmen Organisasi berpengaruh secara signifikan terhadap Kinerja Auditor. 4) Independensi, Profesionalisme dan Komitmen Organisasi berpengaruh secara simultan terhadap Kinerja Auditor.
IS THE AUDIT PROCEDURE DETERMINING THE AMOUNT OF DETERMINING THE AUDIT FEE? Wan Fachruddin; Angelia Pribadi
Accounting and Business Journal Vol 2 No 2 (2020): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Universitas Pembangunan Panca Budi

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Abstract

This study aims to test audit experience, work pressure on the amount of audit fee determination based on the regulation of the Indonesian Public Accountants Association (IAPI) management regulation number 2 of 2016. A total of 112 questionnaires were distributed to auditors in the city of Medan, but only 69 questionnaires were processed. some respondents did not fill out the questionnaire completely. Tests conducted in this study use multiple regression to prove the effect of work experience and time pressure on audit fees. The results of this study indicate that partially work experience has no significant effect on audit fees. The time pressure partially has a significant effect on audit fees.
THE INFLUENCE OF INDEPENDENCE, PROFESSIONALISM, AND ORGANIZATIONAL COMMITMENT TO PERFORMANCE AUDITORS IN PUBLIC ACCOUNTANT OFFICE IN MEDAN CITY Wan Fachruddin
Accounting and Business Journal Vol 1 No 2 (2019): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Universitas Pembangunan Panca Budi

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Abstract

This study aims to examine and analyze the effect of independence on auditor performance, the effect of professionalism on auditor performance and the effect of organizational commitment on auditor performance. In this study the authors used an associative approach, the source of the data used was primary data. Data collection techniques used are by distributing questionnaires/questionnaires to 47 auditors who work at the Public Accountant Office in the City of Medan. The sampling technique used in this study is saturated sampling. Data analysis techniques used in this study were descriptive statistical tests, multiple regression analysis, classic assumption tests, hypothesis testing and coefficient of determination tests. The results of this study indicate that 1) Independence has no effect on Auditor Performance, 2) Professionalism has a significant effect on Auditor Performance, 3) Organizational Commitment has a significant effect on Auditor Performance. 4) Independence, Professionalism and Organizational Commitment simultaneously influence the Auditor's Performance.
PENGARUH FEE AUDIT, PENGALAMAN KERJA, DAN INDEPENDENSI AUDITOR TERHADAP KUALITASAUDIT PADA KANTOR AKUNTAN PUBLIK DI KOTA MEDAN Wan Fachruddin; Sri Handayani
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 3 No. 2 (2017): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v3i2.1234

Abstract

This study aims to determine the effect of audit fees, work experience, and auditor independence on audit quality either partially or simultaneously. Population in this research is auditor working at Public Accounting Firm (KAP) in Medan city. This research sample was taken using a saturated sampling technique. The data used is the primary data in the form of questionnaires distributed to auditors of each KAP in the city of Medan. The questionnaires were distributed as many as 136 auditors but only 52 and 5 incomplete ones that can be used as many as 47 respondents. Data analysis techniques use multiple linear regression analysis, testing classical assumption and hypothesis testing. The result of this research is partially audit fee have an effect on audit quality, work experience berrpengaruh to audit quality, while independence of auditor does not affect to audit quality. Simultaneously audit fees, work experience, and auditor independence have an effect on audit quality.Keywords: fee audit, work experience, auditor independence, audit quality