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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi PEKBIS
Nelda Pratiwi
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Economics, Econometrics & Finance Education Other

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PENGARUH DUE PROFESSIONAL CARE, INDEPENDENSI, PENGALAMAN KERJA DAN INTEGRITAS TERHADAP KUALITAS HASIL AUDIT APIP DALAM PENGAWASAN KEUANGAN DAERAH (Studi Empiris pada Inspektorat Provinsi Riau) Nelda Pratiwi; Kirmizi Ritonga; Rusli -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to determinethe effect of due professional care, independency, work experience and integrity to the quality of the audit results. The study was conducted in Riau Provincial Inspectorate. The population is around the internal auditor in the Inspectorate of Riau province, amounting to 41 respondents. The sampling data of this study using census sampling technique in which all members of the population used as sampel. Data collection techniques in this study is in the form of a questionnaire,while the data analysis technique used is multiple regression analysis were processed with SPSS version 17 for windows. From partial regression test (t test) showed that due professional care,work experience and integrity significant effect on the quality of audit, while independency no significant effect on the quality of the audit results. Simultaneous regression test (F test) showed that all the independent variables simultaneously influence on the quality of the audit results. The magnitude of the effect that (Adjusted R2) by four variables together against the dependent variable 61.8%, while the remaining 38.2% is influenced by other variables not examined in this study. Researcher suggested for future research in order to add more variable and then to extend the population.Keywords: due professional care, independency, work experience, integrity, quality of audit result.
PENGARUH SKEPTISISME PROFESIONAL, KOMITMEN ORGANISASI, TEKANAN ANGGARAN WAKTU DAN KINERJA AUDITOR TERHADAP PERILAKU DISFUNGSIONAL AUDIT DENGAN EMOTIONAL SPIRITUAL QUOTIENT SEBAGAI VARIBEL MODERATING (Studi Empiris pada Inspektorat Provinsi Riau) Nelda Pratiwi; Amir Hasan; Andreas Andreas
PEKBIS Vol 11, No 3 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.332 KB) | DOI: 10.31258/pekbis.11.3.198 - 209

Abstract

This study aimed to determine the effect of professional skepticism, organizationalcommitment, time budget pressure and the performance auditor on dysfunctionalaudit behavior with emotional spiritual quotient as a moderating variable. The studywas conducted in Inspectorate of Riau Province.The population is around theinternal auditor in the Inspectorate of Riau province, amounting to 88 respondents.The sampling data of this study using census sampling technique in which allmembers of the population used as sampel. Data collection techniques in this studyis in the form of a questionnaire,while the data analysis technique used is multipleregression analysis and moderate regression analysis and processed with SPSSversion 21 for windows. Partial regression test (t test) showed that professionalskepticism, organizational commitment, time budget pressure has influence ondysfunctional audit behavior and the performance auditor hasn’t influence ondysfunctional audit behavior. Moderate regression analysis showed that professionalskepticism, organizational commitment, and time budget pressure on dysfunctionalaudit behavior moderated by emotional spiritual quotient has influence ondysfunctional audit behavior, except the performance auditor.
Co-Authors Amir Hasan Andreas Andreas Kirmizi Ritonga Rusli -