Studi Analisis Varians Ranking Dua- Arah Friedman terhadap Kompetensi Dimensi Pengetahuan Auditor di Kantor Akuntan Publik Jakarta

In conducting the auditing, the auditor should have the competence dimension of knowledge. It can be analyzed through therespondent's answers to the statements relating to the competence dimension of knowledge of an auditor. The purpose of this studyis to see if there is a statement to the effect of the respondent's answer and whether there is a correlation between the grain statements.The method used analysis of auditor competence dimension of knowledge in performing auditing and other data collected byquestinaires distributed to 30 Public Auditor offices in Jakarta. The result showed that no significant differences from respondents'answers to the statement items relating to the auditor's competence of knowledge dimensio

Pengaruh Kompetensi, Independensi dan Integritas Auditor terhadap Kualitas Audit pada Kantor Akuntan Publik di Kota Padang

Research purposes is to get picture of influence competence, pendency and integrity auditor the quality of the audit office on public accountant padang.The type of research used in this research is quantitative approach with korelasional Research aims to uncover the relationship competencies Auditor, Auditor Independence and the integrity of the Auditors of the quality Audit. The research was carried out on a public accountant Padang city that was implemented in October 2013 until January 2014. The population of the research was the Auditor of public accountant in Padang city consists of 7 (seven) public accountant (KAP) and the number of Auditors as many as 80 people as research samples. Research instrument using a questionnaire that diadobsi from previous research with Likert scale models, analyzed with simple correlation and multiple regression.The research met: (1) the value t tabel 1,669 and value tcount from to three variable free large of the value ttable i.e. tcount competence auditor 6,675Inpendency auditor 2,025 and tcount integrity auditor 6,965 of data are known tcount bigger than ttable; (2) results analisi test simultaneous f (f) obtained table of 2,476 and value f hitung of 30,348, (3) the magnitude of determination (R2) or percentage donations competence, pendency, and itegritas auditor betawi together the quality of the audit of 58,3 %, and (4) results the regression equation is double is & amp; Ŷ=1,390 + 0,367 X1 + 0,102 X2 + 0,356 X3.Based on the results of data analysis can researchers conclude that: (1) Competence significantly influence the quality of the audit on public accountant Padang city, (2) the independence of the influential significantly to quality audits on public accountant Padang city, (3) the integrity of the influential significantly to quality audits on public accountant Padang city, and (4) the competence, Independence and integrity of the Auditors are jointly contributing significantly to the quality of the audit on public accountant Padang city

Pengaruh Kompetensi dan Independensi Auditor terhadap Kualitas Audit (Survei terhadap Auditor yang Bekerja pada Kantor Akuntan Publik di Kota Palembang)

The title of this research is the influence of auditor\u27s competence and independence toward audit quality. The aim of this research is to analyze theinfluence of competence and independence toward audit quality simultaneouslyand partially. Kind of this research is descriptive that is survey in publicaccountant office in Palembang, which have recorded in IAPI 2010. In collectingthe date the researcher uses library study and field study. Time period which isused is cross sectional. Public accountant office which is researched is 7 (seven)public accountant office with 61 auditor\u27s as respondent. Data analysis toexamine the hypothesis uses multiple regression with the help of program SPSSV.12. Independent variable in this research is competence and independence,while dependent variable is audit quality. The result of this research show\u27s thatauditor\u27s competence and independence simultaneously influences the auditquality significantly. The auditor\u27s competence and independence partiallyinfluences the audit quality significantly

ANALISIS DETERMINAN EFEKTIVITAS AUDITOR INTERNAL PADA INSPEKTORAT PROVINSI DAERAH ISTIMEWA YOGYAKARTA

The aims of this study is to examine factors that affect (determinants) internal audit effectiveness in the public sector, Inspectorate office at Province Special Region of Yogyakarta. This study is a replication of the research that has been done by Alzeban and Gwilliam in Saudi Arabia. There are 4 (four) independent variables that affect internal audit effectiveness as dependent variable. There are competence of internal auditor, the relationship between internal and external auditor, auditee support to internal audit activity, and independence of internal auditor. The population in this research is 51 internal auditor working in Inspectorate office at Province Special Region of Yogyakarta. This study uses primary data in the form of questionnaire. All of questionnaire can be processed. The datawere collected were processed using PLS analysis with SmartPLS 3 program. . Statistical tests showed that three of four independent variables, there are the competence of the internal auditor, the auditee support and the independence of the internal auditor affect the effectiveness of the internal audit. while relationship between the internal auditor with the external auditor does not affect the internal audit effectiveness

PENGARUH KOMPETENSI AUDITOR FORENSIK TERHADAP PROSES PENGINVESTIGASIAN KASUS TINDAK PIDANA KORUPSI :Studi Kasus Pada Auditor Forensik BPKP Provinsi Jawa Barat

Tujuan penelitian ini adalah untuk mengetahui bagaimana pengaruh kompetensi auditor forensik terhadap proses penginvestigasian kasus tindak pidana korupsi. Hipotesis dalam penelitian ini adalah terdapat pengaruh antara kompetensi auditor forensik terhadap proses penginvestigasian kasus tindak pidana korupsi. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif dengan pendekatan survei. Populasi pada penelitian ini adalah seluruh auditor forensik bidang investigasi yang berada di BPKP provinsi Jawa Barat, sedangkan untuk pengambilan sampel menggunakan teknik sampel jenuh. Data yang digunakan adalah data primer yang dikumpulkan melalui penyebaran kuesioner. Dalam menganalisis data, penelitian ini menggunakan pengujian statistik analisis korelasi sederhana rank spearman. Berdasarkan perhitungan analisis korelasi dengan bantuan Software SPSS 21.0 for Windows terhadap kuesioner yang disebar kepada 30 responden auditor forensik menghasilkan bahwa kompetensi auditor forensik berpengaruh secara positif terhadap proses penginvestigasian kasus tindak pidana korupsi. Besarnya pengaruh kompetensi auditor forensik terhadap efektivitas proses penginvestigasian kasus tindak pidana korupsi adalah sebesar 69,22%. Sedangkan sisanya sebesar 30,78% dipengaruhi oleh faktor lain yang tidak diamati dalam penelitian ini.;--- The purpose of this research is to know how the influences of forensic auditor competence toward the investigation process corruption cases. The hypothesis of this research is that there is influence between forensic auditor competence toward the investigation process corruption cases. The method used in this research is descriptive survey approach method. The population in this research is the forensic auditor which is on the whole BPKP province Jawa Barat, whereas the sampling taking by using saturated samples technique. The data used is primary data which collected through questionnaires. In analyzing the data, this research uses statistical correlation analysis simple testing of Rank Spearman. Based on the calculation of correlation analysis with the help of Software SPSS 21.0 for Windows toward the questionnaire that distribute to 30 forensic auditors at BPKP province, produce that forensic auditors competence positively influence the investigation process corruption cases. The magnitude of the influence of forensic auditor competence toward the investigation process corruption cases is at 69,22% and the balance of 30,78 % is influenced by other factors those are not examined in this research

Pengaruh Independensi dan Kompetensi Auditor terhadap Kualitas Audit Internal

This study was conducted to examine the effect of professionalism and Auditor competence on the performance of internal auditors. The purpose of the study is to know that with the  professionalism and competence of auditors Can improve the performance of internal auditors. This research was conducted at CV Fortuna Shoes. The population in this study are auditor, finance department and Accounting who work in CV. Fortuna Shoes. Sampling technique Performed with Simple Random Sampling with the spread of questionnaires Direct and obtained the number of samples of 32 respondents. Method of data retrieval The primary used is the questionnaire method. Analysis method used To test the hypothesis is multiple linear regression. Thestatistical method Used to test the classical assumptions first, to test the hypothesis then used is t test and processed by using SPSS program 23.0 For Windows. The results showed the influence of professionalism on performance Internal auditor of 20.16%. The internal auditor has an attitude Professionalism will have a good impact on performance as it gets higherProfessionalism, the higher the auditor's performance. Influence of competence To the performance of internal auditors of 35.28% due to auditors who have High competence capable of producing good performance. Research result The influence of professionalism, the competence of auditors on the performance of internal  auditors Amounted to 39.06%, it shows that the better the attitude of professionalism And have adequate competence then the better the performance generated

ANALISIS FAKTOR YANG MEMPENGARUHI EFEKTIVITAS AUDIT INTERNAL (STUDI PADA INSPEKTORAT PROVINSI JAWA TENGAH)

The aim of this research is to analyze some factors that influence the internal audit effectiveness. There are four factors, competence of internal auditor, independence of internal auditor, auditee support to internal audit activity, and the relationship between internal and external auditor. This research used the internal auditor of Inspectorate of Central Java as the population which has 33 total in number. Because of the small number of the population, the sample is taken by census method. The data were obtained by questionnaire. The data analysis technique in this research using multiple regression analysis. The results showed that competence, independence, and relationship between internal and external auditor has positive effect on internal audit effectiveness. While, auditee support to internal audit activity has no effect on internal audit effectiveness

Faktor-faktor yang Mempengaruhi Kepuasan Klien Kantor Akuntan Publik (Studi Empiris pada 25 Perusahaan di Pekanbaru)

The purpose of this study is to find out influence of competence of audit team, independence, auditor change, and reputation of CPA Firm on client satisfaction. The population in this study are manager of accounting, staff of accounting and internal auditor whose working at company in Pekanbaru that use the services of a CPA Firm. This study is using survey method. Total respondents which is used in this study are 44 responden (58,7%). The analyzing method is Multiple Regression methods using SPSS (Stastical Product and Service Solutions) version 17. Result of this study indicates competence of audit team, independence, auditor change, and reputation of CPA firm influence to client satisfaction. The coefficient of determination in this study were 94,1 %. The four independent variables jointly influence dependent variable as much as 94,1 %, while 5,9% is influenced by other unclear variables.Keywords : Competence of Audit Team, Independence, Auditor Change, and Reputation of CPA Firm , Client Satisfaction

Pengaruh Pengalaman, Independensi, Skeptisme Profesional, Kompetensi, dan Komunikasi Interpersonal Auditor Kap terhadap Pendeteksian Kecurangan (Studi Empiris pada Kap di Wilayah Pekanbaru, Medan, dan Batam)

The research aims to examine the impact of experience, independence, professional skepticism, competence, and auditor interpersonal communication detection for fraud. Object of this research is Public Accountant Firm in Pekanbaru, Medan, and Batam. The sample of this research was collected by using convenience sampling. There are one hundred and twenty five questionnaires which were spread out but only ninety nine or seventy nine point two percent questionnaires returned. That data are analyzed by multiple linear regression method and using SPSS for windows version 20. The result of this research show that experience, independence, professional skepticism, competence, and auditor interpersonal communication significantly affect the detection of fraud. The result of this research also show that experience, independence, professional skepticism, competence, and auditor interpersonal communication simultaneously affect the detection of fraud. The research also shows that the auditors professional skepticism variable is the most dominant variable affect detection for fraud.Keywords: experience, independence, professional skepticism, competence, interpersonal communication, and fraud detection