This study aims to examine the effect of audit tenure, audit quality, and Non-Audit Service on audit report lag (ARL). The authors will test how the influence of industry specialization auditor moderates the relationship between tenure audit with audit report lag and test how the influence of auditor specialization industry moderates the relationship between audit qualities with audit Report lag on banking companies in Indonesia. This study uses secondary data derived from the annual financial statements of listed companies listed on the Indonesia Stock Exchange between 2012 and 2016. This research uses purposive sampling method and uses multiple linier regression analysis. The results of this study indicate that tenure audit has a negative and significant impact on audit report lag. Quality audit has a negative impact on audit report lag. Non-audit services have a negative effect on audit report lag. The industry specialist auditor moderates the relationship between tenure audit and audit report lag. And the industry specialization auditor moderates the relationship between audit quality and audit report lag.
This study examines the effect of facilitating conditions and examine how the mediating role of business expectations and the expectations of the performance of the intention to use Management Information System Monitoring Results (MIS MRThis study uses survey research with primary data collection using the questionnaire.
The results showed (1) Facilitation Condition positive effect on business expectations (2) Facilitation Condition positive effect on performance expectations (3) Facilitation Condition positive effect on Facilitation Condition positive effect on (4) Hope effort has positive influence on the intention to use Management Information System Results Supervision (MIS MR) (5) Hope's performance a positive influence on the intention to use Management Information System Monitoring Results (MIS MR) (6) Hope successful attempt to mediate Facilitation Condition intention of using Management Information System Monitoring Results (MIS MR) (7) Hope the performance condition is successfully mediate facilitation of the intention of using Management Information System Monitoring Results (MIS MR).
Keywords: Facilitation Condition, Effort Expecation, Performance Expectation, and Intention to Use Management Information System Monitoring Results (MIS MR)
PENDAHULUANSebagai badan pengawasan terhadap pelaksanaan urusan pemerintahan di daerah, Inspektorat sering menemukan adanya penyimpangan atau penyelewengan yang berkaitan dengan kebijakan dan prosedur yang ditetapkan oleh manajemen puncak (kepala daerah). Baik kebijakan dan prosedur dalam urusan keuangan, tata kerja atau hal-hal yang berhubungan dengan sumber daya manusia serta kemajuan sistem informasi yang berkaitan dengan dinas atau lembaga yang sedang diperiksa. Dengan informasi yang handal, maka dapat memperkecil terjadinya kesalahan pengambilan keputusan atau tindakan dan juga menjadi sumber untuk melakukan pemantauan dan pengendalian. Kemajuan teknologi di bidang hardware (perangkat keras) maupun software (perangkat lunak), berimbas pada berkembangnya pemanfaatan media informasi. Khususnya pemanfaatan yang ditanam prosesor canggih sehingga mampu memproses sebuah aplikasi secara cepat dan dapat diakses oleh para penggunanya. Inilah teknologi yang dimanfaatkan untuk membangun sebuah 118 | A k u n t a n s i
The aim of the research is to know the auditors judgment that is motivated the need empirical evidence to test the reliability of the framework in the context of the intended audit given the proposed theoretical relationships, and policymakers interests, in implementing changes based on the implications of the framework. For example, my framework that describes the pressure obedience, gender, and pressure suitability as construction formative underlying ethic to achieve auditor judgment through locus of control and professional commitment as a moderating variable. The study population was all public accounting firm into a bank auditor in Indonesia, which has a number of 327 auditors. Data was collected from public accounting firm in Jakarta with random sampling. This hypothesis was analyzed using Analysis of Variance with SPSS. The result of this research indicates that differences in auditor judgment can be seen from all sides like obedience pressure, gender, conformity pressures and locus of control and professional commitment as a moderating. Hypothesis 1 results showes that there are differences in pressure adherence to professional standards and code of ethics in the auditor's judgment, hypothesis 2 also shows that there are gender differences in men and women in the auditor's judgment, but the hypothesis 3 showes no difference conformity pressures on individuals and groups in auditor's judgment, as well as hypothesis 4 shows there is no pressure differential adherence to professional standards and code of ethics are moderated locus of control in the manufacture of auditor judgment, and hypothesis 5 showes no difference conformity pressures on individuals and groups in the auditor's judgment dimensional views of APC, CPC , NPC.
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