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All Journal Jurnal Telaah dan Riset Akuntansi Jurnal Penelitian Ekonomi Akuntansi (JENSI)
Totok Rudianto
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH PENGALAMAN, PENGETAHUAN DAN KETERAMPILAN AUDITOR TERHADAP KUALITAS AUDIT (Studi Kasus Kantor Inspetokrat Aceh) Totok Rudianto; Mislinawati; Glarian Tri Audi
Jurnal Penelitian Ekonomi Akuntansi Vol 4 No 2 (2020)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v4i2.2891

Abstract

Tujuan dari penelitian ini adalah bertujuan untuk menguji pengaruh pengalaman, pengetahuan dan keterampilan auditor terhadap kualitas audit pada Kantor Inspektorat Aceh. Penelitian ini adalah model kuantitatif, dan data yang dianalisis regresi linear berganda. Teknik pengumpulan data dilakukan melalui penyebaran kuesioner dan wawancara. Metode statistik menggunakan uji validitas, uji reliabilitas, uji asumsi klasik dan uji analisis regresi linear berganda dengan menggunakan SPSS 23 for windows. Hasil penelitian ini secara parsial menunjukkan bahwa pengalaman tidak berpengaruh terhadap kualitas audit, pengetahuan berpengaruh terhadap kualitas audit dan keterampilan berpengaruh terhadap kualitas audit. Sedangkan secara simultan, hasil penelitian menunjukkan bahwa pengalaman, pengetahuan dan keterampilan auditor secara simultan berpengaruh terhadap kualitas audit.
PENGARUH GOOD CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA (STUDI PADA PERUSAHAAN YANG TERGABUNG DALAM INDEKS KOMPAS 2010-2012) Totok Rudianto
Jurnal Telaah dan Riset Akuntansi Vol 7, No 2 (2014): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (116.975 KB)

Abstract

ABSTRACT This research aimed to investigate the influence of composition independent commissioner,independent audit committee, institutional ownership, managerial ownership quality audit to earnings manage2010 -2012. It used 300 companies. This  research used a cencus menthod, the analysis conducted in this research was multiple  regression analysis. The result of the research show that simultaneously composition of independent commissioner, independent audit committe, institutional ownership, managerial ownership, audit quality influenced to earnings management. Meanwhile, partially only quality audit influenced to earnings management. The variable composition of independent commissioner, independent audit committe, institutional ownership and managerial ownership didnot influence to earnings management. For the following research, it is recommended to add several veariabels such as  competency  board of directors, competency board of commissioner,  and gender of board of commissioner.  Keywords: earnings management, composition independent commissioner, independent audit  committe, institutional ownership, managerial  ownership  and quality  audit.
Co-Authors Glarian Tri Audi Mislinawati