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PENGARUH TIME BUDGET PRESSURE, AKUNTABILITAS DAN OBJEKTIVITAS TERHADAP KUALITAS AUDIT (Studi Empiris pada Kantor Akuntan Publik Di Sumbar, Riau dan Kepri) Afrina Indah; Andreas Andreas; Ilham Elfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The study aims to learn about (1) the effects of time's budget pressure (2) the effects of accountability (3) the effect of objectivity on the quality of the audit. This research was done in a public accountant's office. The data used on this study is primary data with a questionnaire as an instrument. The method used for selection of samples is sampling (sample retrieval is based on the availability of elements and easier to obtain them). The number of samples in this study is 75 respondents of 25 KAP. Hypothetical testing was done using a double version of regency analysis using a statistic test used with SPSS 17. The results of this study indicate that time budget pressure has a significant impact on the quality of the audit at a rate of 0.001 significance, accountability has a significant impact on the quality of the audit at a depth of 0.001, and effectiveness has a significant effect on the quality of the audit at a degree of 0.001 in the public accounting office.Keywords: Audit Qualit, Time Budget Pressure, Accountability, Objectivity

PENGARUH LINGKUNGAN KERJA, NILAI-NILAI SOSIAL, PERTIMBANGAN PASAR KERJA, REGULASI, SERTA KECERDASAN ADVERSITY TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK BERKARIR SEBAGAI AKUNTAN PUBLIK (Studi Pada Mahasiswa PTN di Riau dan Sumatera Barat) Assiddiqi Assiddiqi; Andreas Andreas; Ilham Elfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine the effect of the work environment, social values, labor market considerations, regulations, and adversity intelligence on the interest of accounting students for a career as a public accountant (studies at publik universities in Riau and West Sumatra). The sample is determined using the Slovin formula. So that it obtained 256 samples of students majoring in Accounting who became respondents. This study used primary data obtained from respondents' answers and distributed questionnaires. The collected data were analyzed using data analysis methods by first proposing classical assumptions before conducting hypothesis testing. Classic assumption tests and hypothesis testing were carried out using SPSS version 16.0 software. The results of this study concluded that the Work Environment, Social Values, and Adversity Intelligence had an effect on the Interest of Accounting Students for a Career as Public Accountants, while the Considerations of the Labor Market and Regulations had no effect on the Interest of Accounting Students for a Career as Public Accountants.Keywords: Work Environment, Social Values, Labor Market Considerations, Regulation, Adversity Intelligence, Career Interest.

PENGARUH OPINI AUDIT, GOING CONCERN, DAN PROFITABILITAS PERUSAHAAN PADA AUDITOR SWITCHING DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2016) Widya Elisa; Hardi Hardi; Ilham Elfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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To produce reliable financial reports, the client company is required toconduct audit rotation. The obligation of auditor rotation in Indonesia isregulated by the Indonesian government in the Regulation of the Minister ofFinance of the Republic of Indonesia Number 17 / PMK.01 / 2008 concerning"Public Accountant Services". The purpose of this study was to determine theeffect of audit opinion, going concern, and company profitability on auditorswitching with financial distress as a moderating variable in manufacturingcompanies listed on the IDX. The samples in the study were 25 companiesconducted by purposive sampling technique. The research method used isdescriptive analysis method using logistic regression analysis and data analysisused, namely the Moderated Regression Analysis (MRA) test. The results obtainedby the audit opinion, company profitability and financial distress has a partiallysignificant effect on auditor switching. But the going concern variable does not aeffect partially significant effect on auditor switching, and the moderatingfinancial distress variable is able to moderate audit opinion and companyprofitability on auditor switching, but the moderating financial distress variable isnot able to moderate the going concern towards the auditor switching.Keywords : audit opinion, going concern, company profitability, financialdistress, auditor switching.

PENGARUH OPINI AUDIT SEBELUMNYA, PERUBAHAN MANAJEMEN, KEPEMILIKAN PUBLIK DAN REPUTASI AUDITOR TERHADAP AUDITOR SWITCHING Mamolla Randy; Andreas Andreas; Ilham Elfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine and analyze the effect of previous audit opinion, management change, public ownership on auditor switching and auditor reputation on auditor switching. The population of this study were 18 real estate & property companies listed on the Indonesia Stock Exchange in 2014-2018. The type of data used is documentary data, namely research data in the form of financial reports that have been published from 2014-2018. The method of analysis used in this research is logistic regression analysis. The results showed that the audit opinion had no effect on auditor switching, which was evident from the significance value of 0.506> 0.05. Management change has no effect on auditor switching which is evident from a significance value of 0.695> 0.05. Public share ownership has no effect on auditor switching as evidenced by a significance value of 0.734> 0.05). Audit reputation has no effect on auditor switching which is evident from a significance value of 0.731> 0.05.Keywords: Previous Audit Opinion, Management Change, Public Ownership and Auditor Reputation Against Auditor Switching

KECERDASAN EMOSIONAL SEBAGAI PEMODERASI PENGARUH KOMPETENSI, INDEPENDENSI DAN KETIDAKJELASAN PERAN TERHADAP KINERJA AUDITOR (Studi Empiris Pada Kantor BPK RI Perwakilan Provinsi Riau) Salsabila Nadia; Hardi Hardi; Ilham Elfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to determine the effect of competence and independence and roleambiguity with emotional intelligence as moderating the auditor's performance in theOffice of the Republic of Indonesia BPK Representative of Riau Province. The samplingtechnique used in this study is a saturated sample technique with saturated samplemethod with the number of samples obtained as much as 32 samples. The data collectionmethod used in this study is to distribute questionnaires to auditors at the Office of theRepublic of Indonesia BPK Representative of Riau Province. The data analysis techniqueused in this study is the Moderated Regression Analysis (MRA). Based on the results ofthe research obtained, it shows that emotional intelligence, competence andindependence, and role ambiguity influence auditor performanceKeywords : Kompetence, Independence, Role Ambiguity, Emotional Intelligence andPerformance of Auditors.

PENGARUH SEGITIGA KECURANGAN, RED FLAGS, SKEPTISME PROFESIONAL AUDITOR DAN INDEPENDENSI TERHADAP PENDETEKSIAN KECURANGAN (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI KOTA PEKANBARU DAN KOTA PADANG) Afifah Izzatil; Hardi Hardi; Ilham Elfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine the influence of fraud triangle, red flags,auditor professional skepticism and independence on fraud detection. Data usedin this study is primary data (using questionnaire) and data collection tecniquesused is nonprobability sampling. Questionnaire were spread to auditors who workin Public Accounting Firm located in Pekanbaru and Padang. Using warp PLS5.0, the result of this research shows that all independent variables (fraudtriangle, red flags, auditor professional skepticism and independence) influencedependent variable (fraud detection). The value of R square 0,778, which mean78% of independent variables in this research was able to influence dependentvariable, while the remaining 22% is explained by other variables not included inthis study.Keywords : Fraud Triangle, Red Flags, Auditor Professional Skepticism,Independence, Fraud Detection

PENGARUH TIME BUDGET PRESSURE, AKUNTABILITAS DAN OBJEKTIVITAS TERHADAP KUALITAS AUDIT (Studi Empiris pada Kantor Akuntan Publik Di Sumbar, Riau dan Kepri) Afrina Indah; Andreas Andreas; Ilham Elfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

The study aims to learn about (1) the effects of time's budget pressure (2) the effects of accountability (3) the effect of objectivity on the quality of the audit. This research was done in a public accountant's office. The data used on this study is primary data with a questionnaire as an instrument. The method used for selection of samples is sampling (sample retrieval is based on the availability of elements and easier to obtain them). The number of samples in this study is 75 respondents of 25 KAP. Hypothetical testing was done using a double version of regency analysis using a statistic test used with SPSS 17. The results of this study indicate that time budget pressure has a significant impact on the quality of the audit at a rate of 0.001 significance, accountability has a significant impact on the quality of the audit at a depth of 0.001, and effectiveness has a significant effect on the quality of the audit at a degree of 0.001 in the public accounting office.Keywords: Audit Qualit, Time Budget Pressure, Accountability, Objectivity

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