Whistleblowing Intention and Professional Skeptism in Moderating the Effect of Fraud Audit Training and Audit Tenure on Fraud Detection Capabilities

The research objective was to determine the effect of Fraud audit training and Audit tenure on Fraud detection capabilities. The specific purpose was to determine the moderate effect of Whistleblowing intention and Professional skepticism for the effect of Fraud audit training and Audit tenure on Fraud detection capabilities. The study population was Public Accounting Firms in Bali Province. The samples were determined by purposive sampling method. Primary data was collected using a questionnaire and analyzed using the Moderated Regression Analysis (MRA) technique. This study produced six findings. First, Fraud audit training has a positive effect on Fraud detection capabilities. Second, Audit tenure has a positive effect on Fraud detection capabilities. Third, Whistleblowing intention strengthens the effect of Fraud audit training on Fraud detection capabilities. Fourth, Whistleblowing intention does not strengthen the effect of Audit tenure on Fraud detection capabilities. Fifth, Professional skepticism strengthens the effect of Fraud audit training on Fraud detection capabilities. Sixth, Professional skepticism strengthens the effect of Audit tenure on Fraud detection capabilities. Keywords: Fraud audit training, Audit tenure, Whistleblowing intention and Professional skepticism, Fraud detection capabilities

Information technology duty, satisfaction and ais effectiveness moderate effect of benefits of informs technology on employee performance

The purpose of this study was to determine the effect of IT benefits on employee performance. The specific objective of this study was to determine the effect of moderation in IT-task suitability, satisfaction, and effectiveness of AIS on the effect of IT usefulness on employee performance. The study population and using a purposive sampling method to determine the research sample. Furthermore, primary data was collected using a modified questionnaire from previous researchers and tested the validity and reliability of the instrument. Then, the collected data is tabulated and analyzed using MRA analysis techniques, through the following stages: 1) classical assumption test for compliance with the Best Linear Unbiased Estimator (BLUE) requirements which include: normality test, heteroscedasticity test, and multicollinearity test, 2) model feasibility test (F test), 3) analysis of the coefficient of determination (Adj. R2), and 4) hypothesis testing (t-test). The results showed that the usefulness of IT had a significant positive effect on employee performance. IT-task suitability, AIS satisfaction, and AIS effectiveness reinforce the positive influence of AIS benefits on employee performance

Halo effect moderating: impact of professional skepticism on auditor performance

The Public Accountant profession has a role in supporting a healthy and efficient economy and increasing transparency and quality of financial information. Good auditor performance is needed to provide transparent and quality financial information to all interested parties. Good auditor performance can be carried out if an auditor is able to maintain professional skepticism and other factors in carrying out audit assignments and is not affected by factors that can reduce professional skepticism, one of which is the occurrence of a halo effect in assessing the client's overall business risk. The research was conducted to provide empirical of the halo effect in moderating professional skepticism on the auditor performance at Public Accounting Firm (KAP) in Bali Province. The population in this research were all KAP auditors in Bali Province which registered in the Directory and published by Indonesian Institute of Certified Public Accountants (IAPI) in 2019. The sampling technique used purposive sampling with the auditor criteria who are actively working in KAP in Bali Province and has audit experience of at least one year and ever been a team leader in the audit at least once

PENGARUH INFORMASI FUNDAMENTAL PADA NILAI INTRINSIK SAHAM DENGAN PENDEKATAN PRICE EARNING RATIO

Investors do an evaluation and analysis of factors that can affect the intrinsic value of the company's stock price using one of the fundamental analysis methods with Price Earning Ratio (PER) approach. The purpose of this study is to obtain empirical evidence of the influence of firm size, sales growth, capital structure, and dividend policy on intrinsic value of stock. The population of this study is non-financial companies listed on the Indonesia Stock Exchange period 2012-2015. The number of samples of 16 companies in 4 years of observation obtained 64 total observations by purposive sampling technique. Data analysis used in this research is multiple linear regression analysis. Based on the analysis found that company size, capital structure, and dividend policy had positive effect on the intrinsic value of the stock, while sales growth did not effect on the intrinsic value of the stock. Based on the determination coefficient test, the value of R2 obtained value 0.342 means that the influence of independent variables on dividend policy can be explained by this equation model of 34.2%. While the rest equal to 65.8% influenced by other factors. Keywords:  Firm Size, Sales Growth, Capital Structure, Dividend Policy,Price Earning Ratio

PENGARUH UKURAN PERUSAHAAN, KOMPLEKSITAS OPERASI PERUSAHAAN DAN JENIS INDUSTRI TERHADAP AUDIT DELAY

The purpose of this study was to examine the influence of the independent variables consisting of company size , the complexity of the company's operations , and the type of industry both partially and simultaneously influence audit delay . This study uses secondary data obtained from audited financial statements . The population is a company listed on the Indonesia Stock Exchange in 2011-2014 . The company in question is a banking company and the consumer goods industry . The sample selection using purposive sampling method to obtain a sample of 236 observation units in 2011-2014 . Methods of analysis tool used is multiple regression analysis . The results of this study indicate individually variable size and complexity of the company's operations affect audit delay , while industry types have no effect on audit

The Potency of Internal Locus of Control in Moderating the Effect of Role Conflict, Role Ambiguity and Role Overload Upon Auditor Performance

Auditor performance is an interesting topic in accounting field. There is an increase of the needs related to internal auditor performance as the executive of supervision function as well as assessment function upon the adequacy and effectivity of the implemented management controlling system. This study aimed at getting empirical evidence about the Potency of locus of control in moderating the effect of role conflict, role ambiguity and role overload upon auditor performance. The used theory was role theory and affective eventtheory. The respondents were 41 auditors from area I-IV. The analysis technique was Moderated Regression Analysis(MRA). The finding of this study showed that locus of control weakened the effect of role conflict and ambiguity on auditor performance while locus of control did not moderate role overload on auditor performance