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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Akuntansi Bisnis dan Publik Accounting and Business Journal Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi
Wan Fachruddin
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Journal : Accounting and Business Journal

 1 
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.
Co-Authors Angelia Pribadi Sri . Handayani Sri Handayani Yulia Syafriani Tjg