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PENGARUH PROFESIONALISME, KOMITMEN ORGANISASI DAN STRUKTUR AUDIT TERHADAP KINERJA AUDITOR Alfianto, Sandy; Suryandari, Dhini
Accounting Analysis Journal Vol 4 No 1 (2015): March 2015
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v4i1.7732

Abstract

Perusahaan memerlukan jasa auditor untuk melakukan audit atas laporan keuangan. Jasa dari auditor independen digunakan manajemen perusahaan untuk menyakinkan pihak luar seperti investor dan kreditor bahwa laporan keuangan yang disajikan berisi informasi yang dapat dipercaya. Akuntan publik harus meningkatkan kinerjanya agar dapat menghasilkan produk audit yang dapat diandalkan perusahaan. Tujuan penelitian ini adalah untuk menganalisis pengaruh profesionalisme, komitmen organisasi dan struktur audit terhadap kinerja auditor. Populasi dalam penelitian ini adalah auditor yang bekerja di Kantor akuntan publik di Kota Semarang. Teknik sampling yang digunakan adalah convenience sampling. Sampelnya adalah auditor yang berpartisipasi sejumlah 56 responden. Uji hipotesis dalam penelitian ini menggunakan analisis regresi berganda. Berdasar dari hasil penelitian diperoleh kesimpulan bahwa profesionalisme dan komitmen organisasi secara parsial mempunyai pengaruh positif signifikan terhadap kinerja auditor. Struktur audit secara parsial tidak mempunyai pengaruh signifikan terhadap kinerja auditor. Profesionalisme, komitmen organisasi dan struktur audit secara simultan mempunyai pengaruh positif signifikan terhadap kinerja auditor. Penelitian selanjutnya diharapkan untuk menggunakan variabel lain yang berpengaruh terhadap kinerja auditor seperti gaya kepemimpinan, independensi, konflik peran dan locus of control.Company needs auditor service to conduct an audit of financial report. Service from the independent auditor used by management companies to convince outsiders such as investors and creditors that the financial statements contain information that can be trusted. Public accountant has to improve their performance in order to make a reliable audit product for the company. The purpose of this study was to analyze the influence of professionalism, organizational commitment and audit structure on auditor performance. Population in this study are the auditors who work in public accounting firms in Semarang City. Sampling technique is convenience sampling. Samples are the auditors who participate obtained 56 respondent. Hypothesis test on this research using multiple regression analysis. Based on result, it was concluded that professionalism and organizational commitment partially had significant positive effect on auditor performance. Audit structure partially had no significant effect on the auditor performance. Professionalism, Organizational Commitment and Audit Structure simultanly had significant positive effect on auditor performance. For the next research are expected to use other variables that affect to auditor performance such as leadership style, independence, role conflict and locus of control.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU DISFUNGSIONAL AUDIT: PENERIMAAN AUDITOR BPK RI JATENG Aisyah, Ramadhani Nurul; Sukirman, Sukirman; Suryandari, Dhini
Accounting Analysis Journal Vol 3 No 1 (2014): March 2014
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v3i1.4196

Abstract

Tujuan penelitian ini adalah untuk menganalisis penerimaan auditor di BPK RI Perwakilan Provinsi Jawa Tengah tentang pengaruh karakteristik personal auditor seperti locus of control eksternal, komitmen organisasi, dan kinerja terhadap perilaku disfungsional audit. Populasi penelitian ini adalah seluruh pemeriksa yang bekerja di BPK RI Perwakilan Provinsi Jawa Tengah sebanyak 128 orang. Teknik pengambilan sampel adalah convinience sampling. Pengumpulan data dilakukan dengan menggunakan metode kuesioner. Kuesioner yang memenuhi syarat adalah 39 kuesioner. Analisis data menggunakan Structural Equation Modelling (SEM) dengan Partial Least Square (PLS) Path Modeling dengan alat analisis SmartPLS 2.0. Hasil penelitian menunjukkan pengaruh negatif antara locus of control eksternal dengan komitmen organisasi dan kinerja. Terdapat pengaruh positif antara komitmen organisasi dengan kinerja. Terdapat pengaruh negatif antara komitmen organisasi dan kinerja dengan perilaku disfungsional audit. Tidak terdapat pengaruh antara locus of control eksternal dengan perilaku disfungsional audit.The purpose of this study is to analyze the auditor acceptance in BPK RI Perwakilan Provinsi Jawa Tengah on the influence of auditor’s personal characteristics such as external locus of control, organizational commitment, and performance of the audit dysfunctional behavior. The population in this study was all the inspectors who work at BPK RI Perwakilan Provinsi Jawa Tengah. There were 128 inspectors involved in this study. The sampling technique used was convinience sampling. 39 respondents’ questionnaires met the requirements. The method of data analysis used in this study is Structural Equation Modeling (SEM) with Partial Least Square (PLS) Path Modeling with 2.0 SmartPLS as the analysis tool. The result of the study showed that there was a negative effect among external locus of control toward the organizational commitment and performance. It was also found that there was a positive effect between organization commitment and performance, a negative effect between the organization commitment and performance toward the dysfunctional audit behavior, and there was no influence between external locus of control and the dysfunctional audit behavior.
PENGARUH TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT DENGAN INDEPENDENSI SEBAGAI VARIABEL INTERVENING (STUDI KASUS PADA BPK RI PERWAKILAN PROVINSI DAERAH ISTIMEWA YOGYAKARTA) Primastuti, Fransiska Desi; Suryandari, Dhini
Accounting Analysis Journal Vol 3 No 4 (2014): November 2014
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v3i4.4206

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh time budget pressure terhadap kualitas audit dengan independensi sebagai variabel intervening. Populasi dalam penelitian ini adalah seluruh auditor yang bekerja pada lingkungan Badan Pemeriksa Keuangan (BPK) RI Perwakilan Provinsi Daerah Istimewa Yogyakarta yang terdiri dari 118 auditor. Teknik pengambilan sampel adalah purposive sampling yang menghasilkan sampel sebanyak 74 auditor. Sampel yang digunakan dalam penelitian ini adalah auditor yang telah bekerja selama 2 tahun.Metode analisis data menggunakan analisis deskriptif dan analisis jalur (Path Analysis) dengan α 0,05. Berdasarkan hasil penelitian ini menunjukkan bahwa variabel time budget pressure dan independensi secara parsial berpengaruh terhadap kualitas audit. Independensi dapat menjadi variabel intervening untuk pengaruh tidak langsung time budget pressure terhadap kualitas audit.This research aims to analyze the effect of time budget pressure on audit quality with independency as an interening variable. The population of this research were 118 auditors who work in Audit Agency (BPK) RI Representative Yogyakarta Special Region. The sampling technique was purposive sampling which resulted in a sample of 74 auditors. The sampel of this research were auditors who have worked for 2 years. Methods of data analysis using descriptive analysis and path analysis (path analysis) with α of 0.05. Based on the results of this study indicate that the variable time budget pressure and  partially give effect of  independency of the effect on audit quality. The independence may be an intervening variable for the indirect effect of time budget pressure on audit quality.
PENGARUH PARTISIPASI ANGGARAN, ASIMETRI INFORMASI, KOMITMEN ORGANISASI, AMBIGUITAS PERAN TERHADAP BUDGETARY SLACK Mukaromah, Aliati; Suryandari, Dhini
Accounting Analysis Journal Vol 4 No 4 (2015): November 2015
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v4i4.9118

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh partisipasi anggaran, asimetri informasi, komitmen organisasi, dan ambiguitas peran terhadap budgetary slack. Populasi dalam penelitian ini adalah seluruh pejabat eselon tiga dan empat di seluruh dinas di Kabupaten Tegal yaitu sebanyak 208. Penelitian ini melibatkan 93 responden dimana teknik pengambilan sampel menggunakan convenience sampling. Hipotesis dalam penelitian ini diuji menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa variabel partisipasi anggaran berpengaruh positif dan signifikan terhadap budgetary slack. Sedangkan asimetri informasi, komitmen organisasi, ambiguitas peran tidak berpengaruh terhadap budgetary slack. Hasil penelitian secara simultan menunjukkan bahwa seluruh variabel independen berpengaruh terhadap budgetary slack. Untuk meminimalisir kecenderungan pejabat eselon tiga dan empat dalam melakukan budgetary slack, masukan dari pejabat eselon tiga dan empat harus dievaluasi secara hati-hati oleh pimpinan Satuan Kerja Perangkat Daerah (SKPD) dan diharapkan pejabat eselon tiga dan empat dapat meningkatkan komunikasi yang positif dengan pimpinan SKPD. This study aimed to find out the influence of budget partisipation, information asymmetry, organization commitment, and ambiguity role to budgetary slack. The research subject was echelons three and four in the entire district administration office in Tegal, there are 208. This research involved 93 respondents where sampling technique uses convenience sampling. This hypothesis was tested using multiple linear regression. The result showed that budget partisipation has a positive dan significant impact on the budgetary slack. But information asymmetry, organization commitment, and role ambiguity have no significan influence on budgetary slack. Simultaneous research results show that all the independent variables have affect to create budgetary slack. To minimize the tendency echelons three and four in creating budgetary slack, their budget proposals should be evaluated carefully by the head office and is expected echelons three and four can increase positive communication with the head office.
Influences of Experiences, Competencies, Independence and Professional Ethics toward The Accuracy of Audit Opinion Delivery through Auditors’ Professional Skepticism as An Intervening Variabel Arditiyan, Arma Kharisma; Suryandari, Dhini
Accounting Analysis Journal Vol 5 No 3 (2016): August 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i3.10851

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengalaman, kompetensi, independensi dan etika profesi terhadap ketepatan pemberian opini audit melalui skeptisisme profesional auditor sebagai variabel intervening. Analisis data menggunakan regresi liniear berganda bantuan program SPSS versi 21. Jenis penelitian ini merupakan penelitian deskriptif dengan alat analisis yang digunakan meliputi analisis statistik deskriptif, uji validitas, uji reliabilitas, uji normalitas, uji multikolinearitas, dan uji heteroskedastisitas. Penelitian ini menggunakan variabel intervening, sehingga metode statistik yang digunakan untuk menguji hipotesis adalah path analysis regresi linear berganda dengan uji sobel, uji R2, uji t dan uji F. Hasil penelitian ini menunjukkan bukti empiris bahwa pengalaman, kompetensi, independensi, etika profesi, dan skeptisisme professional auditor berpengaruh positif dan signifikan terhadap ketepatan pemberian opini audit, sedangkan kompetensi, independensi, dan etika profesi berpengaruh positif terhadap ketepatan pemberian opini audit dimesiasi oleh skeptisisme professional auditor, sementara pengalaman tidak berpengaruh terhadap ketepatan pemberian opini audit dimediasai oleh skeptisisme professional auditor. Examination of financial statement auditors meant that users of financial statements to have confidence that the financial statements presented by the management company or the fair free of material misstatement and in accordance with Financial Accounting Standards (GAAP) in effect so that it can be trusted as a basis for decision making. This study aimed to analyze the influence of experience, competence, independence and professional ethics of the accuracy of the audit opinion through the provision of professional skepticism auditor as an intervening variable. The population in this study is the auditor who worked on KAP in Semarang with a total of 270 auditors. Simple Random Sampling technique is used as a sampling technique with slofin formula. The sample in this study of 65 respondents using a questionnaire method. Analysis of data using multiple linear regression SPSS version 21. This study used the intervening variables, so that the statistical methods used to test the hypothesis is a path multiple linear regression analysis to test Sobel, R2 test, t test and F test. The results of this study show empirical evidence that experience, competence, independence, professional ethics, and skepticism professional auditor positive and significant effect on the accuracy of granting audit opinion, whereas the competence, independence and professional ethics positively affects the accuracy Award audit opinion mediated by skepticism professional auditor , while the experience did not affect the accuracy of the audit opinion through the provision of professional skepticism, the auditor as an intervening variable.
The Effect of Experiences, Training, Personaly Type, and Workload of the Auditor on the Ability of Auditor to Detect Fraud Munajat, Sakinatul; Suryandari, Dhini
Accounting Analysis Journal Vol 6 No 1 (2017): March 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i1.12007

Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh pengalaman, pelatihan, tipe kepribadian, dan beban kerja pemeriksa terhadap kemampuan pemeriksa mendeteksi kecurangan. Populasi dalam penelitian ini adalah seluruh pemeriksa yang bekerja pada Badan Pemeriksa Keuangan Perwakilan Provinsi Jawa Tengah dan Perwakilan Provinsi Daerah Istimewa Yogyakarta. Teknik pengambilan sampel dalam penelitian ini menggunakan convenience sampling dan diperoleh sampel sejumlah 68 pemeriksa. Metode analisis data yang digunakan adalah analisis regresi berganda dengan alat analisis IBM SPSS 21. Hasil penelitian ini menunjukkan bahwa secara simultan pengalaman, pelatihan, tipe kepribadian, dan beban kerja pemeriksa berpengaruh secara signifikan terhadap kemampuan pemeriksa mendeteksi kecurangan. Secara parsial pengalaman berpengaruh positif signifikan terhadap kemampuan pemeriksa mendeteksi kecurangan. Sementara pelatihan, tipe kepribadian, dan beban kerja tidak berpengaruh secara signifikan terhadap kemampuan pemeriksa dalam mendeteksi kecurangan.   Kata kunci : Pengalaman, Pelatihan, Tipe Kepribadian, Beban Kerja, Kemampuan Mendeteksi Kecurangan Abstract This study was aimed to analyze the influence of auditor’s experience, training, types of personality, and auditor’s workload on the ability to detect fraud. The research population is all of auditors who work at the Audit Board Central Java Representative and Special Region of Yogyakarta Representative. The sampling technique that used in this study is convenience sampling and obtained 68 auditors as sample. Data analysis method that used is multiple regression analysis with software IBM Statistical Package for the Social Sciences (SPSS) 21. The results of this study indicated that simultaneously auditor’s experiences, training, types of personality, and auditor’s workload affect the auditor’s ability in detecting fraud. Partially, auditor’s experience significantly give positive influence on the auditor’s ability to detect fraud. While training, types of personality, and auditor’s workload is not significantly affect the ability of auditors in detecting fraud.   Keywords: Auditor’s Experience, Training, Types of Personality, Auditor’s Workload, Auditor’s Ability to Detect Fraud
FAKTOR-FAKTOR YANG MEMPENGARUHI FRAUD PADA SATUAN KERJA PEMERINTAH DAERAH KABUPATEN TEMANGGUNG Wulandari, Retno; Suryandari, Dhini
Accounting Analysis Journal Vol 5 No 2 (2016): May 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i2.14363

Abstract

Tujuan penelitian ini adalah untuk menggali persepsi pegawai di instansi pemerintahan mengenai faktor-faktor yang mempengaruhi fraud. Faktor-faktor tersebut antara lain sistem pengendalian internal, asimetri informasi, keadilan distributif, keadilan prosedural, kultur organisasi, penegakan hukum dan moralitas individu.Populasi dalam penelitian ini adalah Pegawai Negeri Sipil (PNS) yang bekerja pada bagian keuangan di SKPD Kabupaten Temanggung sebanyak 95 responden. Metode pengumpulan data yang dilakukan dengan menggunakan metode kuesioner dengan skala likert 1-5. Penelitian ini menggunakan alat analisis data regresi berganda.Hasil penelitian menunjukkan bahwa terdapat pengaruh negatif sistem pengendalian internal terhadap fraud, terdapat pengaruh positif asimetri informasi terhadap fraud, tidak terdapat pengaruh keadilan distributif terhadap fraud, tidak terdapat pengaruh keadilan prosedural terhadap fraud, tidak terdapat pengaruh kultur organisasi terhadap fraud, tidak terdapat pengaruh penegakan hukum terhadap fraud, terdapat pengaruh negatif moralitas individu terhadap fraud. The purpose of this study was to explore the perceptions of employees in government agencies about the factors that influence fraud. These factors include the internal control system, the asymmetry of information, distributive justice, procedural justice, organizational culture, law enforcement and individual morality. The population in this study is were employees of SKPD in Temanggung Regencyas many as 95 respondents. Methods of data collection is done by using questionnaires with Likert scale 1-5. This study uses multiple regression data analysis tools. The results showed that there was a negative effect of the internal control system against fraud, there is a positive effect of information asymmetry against fraud, there is no influence of distributive justice against fraud, there is no influence procedural justice against fraud, there is no influence of organizational culture against fraud, there is no influence of law enforcement against fraud, there is a negative influence individual morality against fraud.
Factors Affecting Fraud Trend: Perception of Employees of Semarang City Office Putri, Kristi Kemala; Suryandari, Dhini
Accounting Analysis Journal Vol 6 No 2 (2017): July 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i2.14402

Abstract

Penelitian ini bertujuan untuk menggali persepsi pegawai pemerintahan di Instansi Pemerintah mengenai faktor-faktor yang mempengaruhi kecenderungan kecurangan (fraud) meliputi komitmen organisasi, budaya etis organisasi, kesesuaian kompensasi, keefektifan pengendalian internal dan penegakan hukum. Populasi penelitian ini terdiri dari 1.746 pegawai dengan sampel penelitian sebanyak 102 pegawai instansi pemerintah di Dinas Kota Semarang. Teknik pengambilan sampel dalam penelitian ini menggunakan convenience sampling. Teknik analisisdata yang digunakan dalam penelitian ini yaitu analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa secara parsial terdapat pengaruh negatif antara komitmen organisasi dan penegakan hukum dengan kecurangan, tidak terdapat pengaruh antara budaya etis organisasi, kesesuaian kompensasi dan keefektifan pengendalian internal dengan kecurangan. Secara simultan komitmen organisasi, budaya etis organisasi, kesesuaian kompensasi, keefektifan pengendalian internal dan penegakan hukum berpengaruh negatif terhadap kecurangan. Simpulan dari penelitian ini yaitu variabel independen yang mempengaruhi kecenderungan kecurangan (fraud) yaitu komitmen organisasi dan penegakan hukum This study aims to explore the perceptions of government officials in government agencies regarding factors that affect fraud tendencies including organizational commitment, organizational ethical culture, compensation suitability, the effectiveness internal control, and law enforcement. The population of this study consisted of 1746 employees, with 102 employees of government agencies in the Offices of Semarang City as research sample. Data analysis techniques used in this study was multiple regression analysis. The results showed that partially there is a negative influence between organizational commitment and law enforcement with fraud tendency, partially there is no influence between organizational ethical culture, compensation suitability and the effectiveness internal control with fraud tendency. Simultaneously organizational commitment, organizational ethical culture, compensation suitability, the effectiveness internal control and law enforcement have a negative effect on fraud tendency. The conclusion of this research is the independent variabels that affect the tendency of fraud are organizational commitment and law enforcement.
The Influence of Experience and Time Budget Pressure on Audit Quality with Compensation As Moderating Variable Najib, Muhammad Ihda Ainun; Suryandari, Dhini
Accounting Analysis Journal Vol 6 No 3 (2017): November 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i3.17795

Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang dapat mempengaruhi kualitas audit meliputi pengalaman sebagai faktor internal auditor, tekanan anggaran waktu dan kompensasi sebagai faktor eksternal auditor. Populasi pada penelitian ini auditor yang bekerja pada Kantor Akuntan Publik di Kota Semarang. Sampel pada penelitian ini diambil dari auditor Kantor Akuntan Publik di Kota Semarang yang bersedia untuk menjadi objek pada penelitian. Teknik pengambilan sampel menggunakan convenience sampling. Jumlah sampel yang diolah 61 responden. Teknik analisis statistik yang digunakan adalah analisis regresi linear berganda dan uji interaksi untuk menguji pengaruh variabel moderasi. Hasil dari penelitian ini menunjukkan pengalaman dan tekanan anggaran waktu berpengaruh negatif terhadap kualitas audit. Sedangkan kompensasi berpengaruh positif terhadap kualitas audit. Hasil dari kompensasi sebagai variabel moderasi yaitu kompensasi tidak dapat memoderasi pengaruh pengalaman terhadap kualitas audit, namun kompensasi mampu memoderasi pengaruh tekanan anggaran waktu terhadap kualitas audit. Kesimpulan dari penelitian ini, auditor yang tidak berpengalaman tetap dapat menghasilkan kualitas audit yang baik karena hasil pekerjaannya dikoreksi oleh auditor senior terlebih dahulu. This study aims to determine the factors that may affect the quality of audit include experience as an internal factor auditor, time budget pressure and compensation as an external factor auditor. The population in this study auditors who work at Public Accounting Firm in Semarang City. The sample in this study was taken from the auditor Public Accounting Firm in Semarang City that is willing to be the object of research. The sampling technique uses convenience sampling. The number of samples processed 61 respondents. Statistical analysis technique used is multiple linear regression analysis and interaction test to test the influence of moderation variables. The result of this research shows that experience and time budget pressure affects audit qualitynegatively. Besides, compensation has a positive effect on audit quality. The result of compensation as a moderating variable is that compensation can not moderate the effect of experience on audit quality, but compensation is able to moderate the effect of time budget pressures on audit quality. The conclusion of this study, inexperienced auditors can still produce a good quality audit because the work is corrected by the senior auditor first.
The Effect of Experience to the Accuracy of Giving Opinion with Audit Expertise, Professional Skeptisism, Audit Judgment as Mediators Nugraha, Asa Septa; Suryandari, Dhini
Accounting Analysis Journal Vol 7 No 1 (2018): March 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i1.18251

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This study aims to examine the role of audit expertise, professional scepticism and audit judgment in mediating the influence of experience on the accuracy of opinion by public accountants. The population in this study is the auditor at the Public Accounting Firm in the Semarang city as many as 17 firm with a population of 255 auditors. The sampling technique uses convenience sampling. The number of samples that can be processed by 55 respondents. Methods of data analysis uses descriptive analysis, multiple linear analysis and simple, and test sobel. Research study show that experience, audit expertise, and audit judgment have a direct effect on the accuracy of opinion and professional scepticism has no effect on the accuracy of opinion, experience influencing audit expertise, professional scepticism and audit judgment. Audit expertise and audit judgment capable of mediating the influence of experience on the accuracy of opinion and professional scepticism are unable to mediate the influence of experience on the accuracy of opinion. The conclusion of this research is that experience, audit expertise, and audit judgment will result in more accurate audit opinion and audit expertise and audit judgment can strengthen the influence of experience on accuracy of audit opinion