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Dhini Suryandari, Dhini
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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.
Factors Affecting Auditor’s Ability in Detecting Fraud through Professional Scepticism Aminudin, Mohamad Rizal; Suryandari, Dhini
Accounting Analysis Journal Vol 5 No 4 (2016): November 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i4.11906

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh fraud risk assessment, pengalaman auditor, dan tipe kepribadian terhadap kemampuan auditor dalam mendeteksi kecurangan dengan skeptisme profesional sebagi variabel intervening. Populasi dan sampel penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik Kota Semarang. Teknik pengambilan sampel menggunakan teknik convenience sampling. Sampel dalam penelitian ini yaitu 53 auditor. Pengumpulan data menggunakan kuesioner. Metode analisis data penelitian ini yaitu analisis regresi berganda dan uji sobel. Hasil penelitian ini menunjukkan bahwa fraud risk assessment berpengaruh positif dan signifikan terhadap kemampuan auditor dalam mendeteksi kecurangan. Pengalaman audit dan tipe kepribadian secara parsial tidak berpengaruh signifikan terhadap kemampuan auditor dalam memdeteksi kecurangan. Skeptisme profesional dapat memediasi pengaruh hubungan antara fraud risk assessment dan pengalaman auditor tehadap kemampuan auditor dalam mendeteksi kecurangan, sedangkan skeptisme profesional tidak dapat memediasi pengaruh hubungan antara tipe kepribadian terhadap kemampuan auditor dalam mendeteksi kecurangan. This research aims at analyze the effect of fraud risk assessment, auditor’s experience and personality type on auditor’s ability to detect fraud with professional skepticism as the intervening variable. The research population is all of auditors who work on public accountan office around Semarang. The technique for taking the sample uses a convenience sampling. There are 53 auditors as the samples in this research. Data is collected by applying questionnaire method with multiple regression analysis and sobel test. The result shows that fraud risk assessment significantly influenced auditor’s ability to detect fraud. Auditor’s experience and personality type was not significantly influenced on auditor’s ability to detetct fraud. Professional skepticism can do mediating the relation influence between fraud risk assessment and audior’s experience toward auditor’s ability to detect fraud. But, professional skepticism was able at mediating relation influence between personality type towards auditor’s ability to detect fraud.
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

Abstract

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
The Factors Affecting the Audit Quality with the Understanding on Information Systems as the Moderating Variable Oktavianto, Dimas Dwi; Suryandari, Dhini
Accounting Analysis Journal Vol 7 No 3 (2018): November 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i3.21008

Abstract

This study aims to examine the role of understanding of information systems in moderating the influence of auditor experience and audit complexity on audit quality. The population in this study is the auditor at the Public Accounting Firm in Semarang City as many as 17 KAP with a population of 255 auditors. The sampling technique uses convenience sampling. The number of samples that can be processed by 54 respondents. The test was done by multiple regression test to test the independent variable and the interaction test (moderated regression analysis) to test the moderation variable. The results showed that partially experience of auditors does not affect the quality of audit, audit complexity negatively affect the quality of audits, and understanding of information systems have a positive effect on audit quality. The result of moderation testing shows that the understanding of the information system is not able to moderate the influence of the auditor’s experience on audit quality but can moderate the effect of audit complexity on audit quality. The conclusion of this study is that high audit complexity will reduce audit quality, and understanding of good information system will improve audit quality, and understanding of good information system will weaken audit complexity to audit quality.
The Effect of Regional Characteristics, Leverage, Government Complexity, BPK Audit Findings and Opinions on Local Government Financial Performance Wijayanti, Yulia; Suryandari, Dhini
Accounting Analysis Journal Vol 9 No 1 (2020): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i1.22483

Abstract

The purpose of this research is to analyze the effect of variables of regional size, regional expenditure, regional wealth level, leverage, government complexity, audit findings and opinion of BPK on the financial performance of local government. The population of this research were 129 District / City in Java and Bali TA. 2014-2015. This research used purposive sampling with 202 samples of the reports of BPK-RI audit results in 2014-2015 and IHPS in 2015-2016 . The analytical tool used in this research was multiple linear regression. The result of this research for variables of regional expenditure and audit opinion have a positive effect, while regional size has a negative effect, the level of regional wealth, leverage, government complexity and audit findings do not affect on the financial performance of the local government. The conclusion of this research is simultaneous testing shows the effect between independent and dependent variables. Size, regional expenditure and audit opinion have significant effect on the financial performance of the local government and the level of regional wealth, leverage, government complexity and audit findings do not have significant affect on the financial performance of the local government.
The Roles of Auditor's Reputation in Moderating the Factors Affecting Auditor Switching Qomari, Aliffa Nurul; Suryandari, Dhini
Accounting Analysis Journal Vol 8 No 3 (2019): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i3.23532

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh opini audit, audit delay, dan audit fee terhadap auditor switching dengan reputasi auditor sebagai variabel moderating. Populasi dalam penelitian ini adalah 140 perusahaan manufaktur yang terdaftar di BEI tahun 2015-2017. Penentuan sampel dilakukan dengan menggunakan metode purposive sampling, yang menghasilkan sampel sebanyak 66 perusahaan. Penelitian ini menggunakan metode analisis statistik deskriptif, regresi logistik dan uji selisih mutlak untuk menguji variabel moderating. Pengujian hipotesis menggunakan program IBM SPSS Statistic 23. Hasil penelitian menjelaskan bahwa secara parsial opini audit memiliki hubungan yang negatif dan berpengaruh signifikan terhadap auditor switching, sedangkan audit delaydan audit fee tidak memiliki pengaruh terhadap auditor switching. Reputasi auditor tidak mampu memoderasi pengaruh dari opini audit, audit delay, dan audit fee terhadap auditor switching, sehingga reputasi auditor bukanlah merupakan variabel moderating dalam penelitian ini. Simpulan penelitian ini adalah semakin baikopini audit yang diterima perusahaan maka akan menurunkan kemungkinan perusahaan untuk melakukan auditor switching. Variabel moderating reputasi auditor tidak mampu memperkuat/memperlemah pengaruh opini audit, audit delay, maupun audit fee terhadap auditor switching.
Co-Authors A.A. Ketut Agung Cahyawan W Adris Kuncoro Agung Wicaksono Aliati Mukaromah, Aliati Aminudin, Mohamad Rizal Anwar Zahid Arditiyan, Arma Kharisma Arditiyan, Arma Kharisma Asri Purwanti Bisri Rahayuningsih Djoko Sanjoto Ely Indriyani Faizah, Siti Nurul Febi Setiawan Fian Tri Rohmah Fian Tri Rohmah Fransiska Desi Primastuti, Fransiska Desi Hilda Vina Anisa Humaira Dinda Mulyadi I N Kayati Ima Nur Kayati Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Khalyacara Febrianto Linda Agustina Luluk Dayani M Akmal Malikhatun Dayyanah Melati Napitupulu, Ravlecia Munajat, Sakinatul Munajat, Sakinatul Munifah, Siti Najib, Muhammad Ihda Ainun Najib, Muhammad Ihda Ainun Ningrum, Tri Sulistya Nugraha, Asa Septa Nugraha, Asa Septa Oktavianto, Dimas Dwi Oktavianto, Dimas Dwi Olga Welly Charisma Prabowo Yudo Jayanto Putri, Kristi Kemala Putri, Kristi Kemala Qomari, Aliffa Nurul Rahayu Dinassari Rahayu, Rita Ramadhani Nurul Aisyah, Ramadhani Nurul Retno Wulandari Retnoningrum Hidayah S Sukirman Sandy Alfianto, Sandy Sarifa Aini Saripah Saripah Srikandhi, Mutia Femila Sukirman - Sukirman Sukirman Sukirman Sukirman Sukirman Sukirman Trisni Suryarini Wijayanti, Yulia Winda Islamiati Zahid, Anwar