Pengaruh Kecakapan Profesional, Pendidikan Berkelanjutan Dan Independensi Pemeriksa Terhadap Kualitas Hasil Pemeriksaan

Marito, R. Cinta; Prasetya, Eka Rima

doi:10.32493/jiaup.v7i2.2913

Cited by 6 publications

(8 citation statements)

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“…Success in maintaining a strong independent attitude by an auditor when discovering facts during the examination process can contribute directly to the quality of the examination results. This is consistent with the research of Marito & Prasetya (2019) and Faizah & Zuhdi (2013), which state that independence has a positive effect on the quality of examination results.…”

Section: Independencesupporting

confidence: 92%

“…The existence of a relationship between the examiner and the entity being examined can lead to bias in the quality of the resulting examination results. The results of this study are in line with the research of Faizah & Zuhdi, (2013); Marito & Prasetya, (2019); and Nugraha (2018) which states that auditor independence has a positive effect on the quality of examination results.…”

Section: The Effect Of Independence On the Quality Of Examination Res...supporting

confidence: 91%

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The Influence Of Competence, Independence, Obedience Pressure, And Internal Control System On The Quality Of Internal Auditor Examination Results

Ramadhan,

Indriani,

Fachruzzaman

2024

Ecombis. Rev. J. Ilm. Eco. and Bussines.

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This study aims to test and find empirical evidence of the effect of Competence, Independence, Obedience Pressure, and Internal Control Systems on the quality of internal auditor examination results. The population in this study were all civil servants (PNS) in the Inspectorate of Bengkulu Province, totaling 130 people. Sampling in this study uses non-probability sampling through purposive sampling, where all examiners who occupy the Auditor Functional Position (JFA) and P2UPD Functional Position at the Inspectorate of Bengkulu Province are used as a sample of 96 people. The data analysis model used in this research is multiple linear regression analysis using IBM SPSS version 25 software. The findings reveal that competence, independence, and the internal control system positively influence examination quality, while obedience pressure has a negative impact. The implication of this research is that it provides an opportunity for the inspectorate of the province of Bengkulu to pay more attention to factors that can improve the quality of examination results such as increasing auditor competence, strengthening auditor independence, how to overcome obedience pressure and strengthen and ensure an effective internal control system.

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Section: Independencesupporting

confidence: 92%

Section: The Effect Of Independence On the Quality Of Examination Res...supporting

confidence: 91%

The Influence Of Competence, Independence, Obedience Pressure, And Internal Control System On The Quality Of Internal Auditor Examination Results

Ramadhan,

Indriani,

Fachruzzaman

2024

Ecombis. Rev. J. Ilm. Eco. and Bussines.

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“…Pengalaman tersebut diperoleh mahasiswa melalui mata kuliah microteaching pada saat semester 5. Microteaching merupakan mata kuliah yang berfokus untuk memastikan bahwa mahasiswa jurusan pendidikan siap menghadap tugas mengajar dengan percaya diri (Marito & Prasetya, 2019).…”

Section: Diskusiunclassified

Persepsi Negatif Mahasiswa Jurusan Pendidikan Mengenai Profesi Menjadi Guru

Hafidah,

Amelia,

et al. 2024

IMEIJ

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The key to educational success lies in the role of the teacher. The presence of teachers who have good qualifications and professionalism is crucial to achieve this goal. One of the important steps to becoming a professional teacher is to complete a Bachelor of Education program. But not all students who take education study programs have an interest in becoming teachers. This is due to a bad perception of the teaching profession. This study aims to determine the emergence of negative perceptions of students majoring in education about the teaching profession. The type of research used in this study is descriptive qualitative, data collection techniques through interviews with seven students selected using purposive sampling, and meeting research criteria. The results showed that the selection of accounting education majors was influenced by various factors, including fear of not passing the selection to enter the dream study program, as well as extrinsic motivation, namely from teachers. The role of teachers in influencing students' choice of majors and careers is crucial. However, negative stigma against the teaching profession, especially related to low salaries, may make some participants hesitant to choose the teaching profession. However, some participants still open the opportunity to become a teacher as a last resort, especially if there is no other option to go to

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“…Profesi akuntansi ada beberapa jenis, salah satunya adalah akuntan publik yang mempunyai tanggung jawab di antaranya adalah meningkatkan kredibilitas para pihak terkait melalui laporan keuangan yang disusun mengikuti kriteria dan sesuai dengan prinsip akuntansi. AAA Financial Accounting Standard Committee (2000) dalam Marito (2019) menyatakan bahwa kualitas audit ditentukan oleh dua hal, yaitu kompetensi (keahlian) dan independensi, kedua hal tersebut berpengaruh langsung terhadap kualitas dan secara potensial saling mempengaruhi. Suatu audit hendaknya dilakukan oleh orang yang berkompetensi (ahli) dan berpengalaman teknis yang memadai selaku auditor.…”

Section: Pendahuluanunclassified

Pengaruh Independensi, Kompetensi, Profesionalisme, dan Integritas Terhadap Kualitas Audit dengan Etika Auditor Sebagai Moderasi

Syamlan

Rachmawati²

2021

j. ilm. akunt. Universitas Pamulang

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The objective of this research is to examine and to analyze the effect of Independence (I), Competence (K), Professionalisme (P), and Integrity (IT) towards The Quality of Audit with Auditor Ethics as Moderating Variable in the public accounting firm second thier located in DKI Jakarta. The sample was extracted using random sampling method. The research sample of 120 respondents in 6 have the public accounting firm second tier located in Jakarta. This research uses multiple regression analysis method. In this study has six variables, which consists of independent moderating and dependent variables. The independent variable: independence, competence, professionalism and integrity, while the dependent variable is the quality of its audit. The moderating variable is auditor ethics. Based on the results of this study concluded that the independence, competence, profesionalism, and integrity positive significant effect on audit quality.

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Pengaruh Kecakapan Profesional, Pendidikan Berkelanjutan Dan Independensi Pemeriksa Terhadap Kualitas Hasil Pemeriksaan

Cited by 6 publications

References 0 publications

The Influence Of Competence, Independence, Obedience Pressure, And Internal Control System On The Quality Of Internal Auditor Examination Results

The Influence Of Competence, Independence, Obedience Pressure, And Internal Control System On The Quality Of Internal Auditor Examination Results

Persepsi Negatif Mahasiswa Jurusan Pendidikan Mengenai Profesi Menjadi Guru

Pengaruh Independensi, Kompetensi, Profesionalisme, dan Integritas Terhadap Kualitas Audit dengan Etika Auditor Sebagai Moderasi

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