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All Journal Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Aktual Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara
Wita Ramadhanti
Jenderal Soedirman University
Economics, Econometrics & Finance Social Sciences

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Effect of Independence, Work Experience and Competence on Audit Quality with Professional Ethics as Moderating Variable Diyan Hera Prasanti; Wita Ramadhanti; Novita Puspasari
Jurnal Akuntansi Aktual VOLUME 6, NOMOR 1, FEBRUARI 2019
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.348 KB) | DOI: 10.17977/um004v5i32019p223

Abstract

Abstract: This study aims to examine the effect of independence, work experience and competence on audit quality with professional ethics as a moderating variable in public accounting firms in DKI Jakarta. The population in this study were all auditors at the Public Accounting Office in DKI Jakarta. The sample of this study amounted to 80 obtained from the determination of the sample using the purposive sampling method. This is a survey research with primary data derived from questionnaires distributed to the Public Accounting Firm in DKI Jakarta. Data analysis for hypothesis testing was performed using SPSS 16 with multiple linear regression and Moderated Regression Analysis. The results of this study indicate that: Work experience has a positive effect on audit quality, competence has a positive effect on audit quality, professional ethics strengthens the influence of work experience on audit quality, and professional ethics strengthens the influence of competence on audit quality.Abstrak: Penelitian ini bertujuan untuk menguji pengaruh independensi, pengalaman kerja dan kompetensi pada kualitas audit dengan etika profesional sebagai variabel moderasi di kantor akuntan publik di DKI Jakarta. Populasi dalam penelitian ini adalah semua auditor di Kantor Akuntan Publik di DKI Jakarta. Sampel penelitian ini berjumlah 80 yang diperoleh dari penentuan sampel menggunakan metode purposive sampling. Ini adalah penelitian survei dengan data primer yang berasal dari kuesioner yang didistribusikan ke Kantor Akuntan Publik di DKI Jakarta. Analisis data untuk pengujian hipotesis dilakukan menggunakan SPSS 16 dengan regresi linier berganda dan Analisis Regresi Moderated. Hasil penelitian ini menunjukkan bahwa: Pengalaman kerja memiliki efek positif pada kualitas audit, Kompetensi memiliki efek positif pada kualitas audit, Etika profesional memperkuat pengaruh pengalaman kerja pada kualitas audit, dan Etika profesional memperkuat pengaruh kompetensi pada kualitas audit.
Corporate governance, intellectual capital, and performance of indonesian public company Sri Mangesti Rahayu; Wita Ramadhanti
Journal of Economics, Business, & Accountancy Ventura Vol 21, No 3 (2018): December 2018 - March 2019
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i3.1470

Abstract

Two important issues for companies’ sustainability are corporate governance and intellectual capital. This research is intended to test the relation between corporate governance, intellectual capital and companies’ performance. This is a quantitative research with archival data. The data is taken from Financial Reports and Annual Reports of Indonesia Public Company during 2011-2016. Corporate governance is measure using proportion of female director and public ownership. Intellectual capital indicators are CEE (Capital Employed Efficiency) and ICE (Intellectual Capital Efficiency). Companies’ performance construct are Tobin’s Q and Return on Assets (ROA) Data then analysed using Partial Least Square. The empirical results is as follows. First, Corporate Governance has positive effect on Intellectual Capital. Second, there is negative effect of Corporate Governance on Performance. Third, Intellectual capital has no effect on firm’s performance. Fourth, Intellectual capital has no mediating effect to the the relation between corporate governance and company’s performance. This results are prove that Agency Theory is the better than Resources Based Theory to explain the Indonesia public companies condition.
The Effectiveness of Investigative Audit: Role of Whistleblowing System in Disclosing Fraud in Yogyakarta, Indonesia Resha Monica Putri; Atiek Sri Purwati; Wita Ramadhanti; Yanuar E. Restianto
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2022: JTAKEN Vol. 8 No. 2 December 2022
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v8i2.1106

Abstract

This study aims to analyze the whistleblowing system’s effect on fraud disclosure with the effectiveness of investigative audits as a mediator. Data collection was conducted by distributing questionnaires to the functional employee of Yogyakarta’s Inspectorate comprising auditors and Government Affairs Supervision in the Regions (Pengawas Penyelenggaraan Urusan Pemerintahan di Daerah, P2UPD). Data analysis was conducted using WarpPLS, with research results proving that the whistleblowing system significantly impacts fraud disclosure and the effectiveness of investigative audits. Furthermore, it will prove that the effectiveness of investigative audits significantly affects fraud disclosure and mediates the whistleblowing system’s effect on fraud disclosure. The result implies that optimizing the supporting factors in the whistleblowing system and the investigative audit examination process can improve fraud disclosure in Yogyakarta.
Co-Authors Atiek Sri Purwati Diyan Hera Prasanti Novita Puspasari Resha Monica Putri Sri Mangesti Rahayu Yanuar E. Restianto