Journal articles on the topic 'Competency independency'
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1
Nurmala Dewi, Risa, Ichsan Maulana, and Mahatir Muhadzib. "The Influence of Auditor Independence, Work Experience, Work Satisfaction, and Auditor Competency Against Audit Quality." Indonesian Management and Accounting Research 16, no. 2 (June 25, 2019): 46. http://dx.doi.org/10.25105/imar.v16i2.4687.
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The purpose of this research is to determine the effect of Independency of Auditor, Job Experience, Job Satisfaction and Auditor Competency toward Audit Quality. The importance of this research includes verifying theories that have developed related to the influence of auditor independence, job experience and job satisfaction and striving to prove that increasing auditor competence can be a component that improves audit quality. The population of this research comprises auditor on Public Accounting Firm located in Jakarta. The technique of determining the sample used is convinience sampling. This research uses a multiple linear regression approach. Based on the results of testing, this research proves that independency of auditor, job experience, job satisfaction and auditor competency together have effect toward audit quality. This research also proves that partially idependency of auditor and job satisfaction have positive effect toward audit quality, whereas job experience and auditor competency have no effect toward audit quality
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Ismiyati, Anna Anica. "PENGARUH KOMPETENSI, INDEPENDENSI, DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris pada Kantor Akuntan Publik di Provinsi Banten)." Jurnal Riset Akuntansi Tirtayasa 4, no. 1 (April 10, 2019): 89–101. http://dx.doi.org/10.48181/jratirtayasa.v4i1.5504.
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The objectives of this research to empirically analyze the influence of competency, independency, and acuntability on audit quality, and to the influence of competency, independency, and professionalism to audit quality is moderated by auditor ethics, especially in the auditor working in KAP of province Banten.The population in this research are all auditors who worked on the KAP in province Banten. Sampling was conducted using jenuh sampling method and number of samples of 103 respondents. Primary data collection method used is questionnaire method. The data are analyzed by using technical analyze Multiple Regression Analyze and Moderate Regression Analyze (MRA). The results showed that the effect on the competence and independence of audit quality, while acuntability has no effect on audit quality. Interaction competence and ethics of auditors, ethics and auditor independence interaction effect has no effect on audit quality, while the interaction of acuntability and ethical auditor on audit quality. The coefficient of determination shows that jointly competence, independence, acuntabiliy, ethics of auditors, interaction competence and ethics of auditors, ethics and auditor independence interaction and interaction of acuntability and ethical auditor contributed to the dependent variable (quality audit) is 89,8% while the remaining 10,2% is influenced by other factors outside of observation.
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Sunarta, Caroline Sytha, and Suhajar Wiyoto. "Pengaruh Independensi, Kompetensi, Dan Pengalaman Kerja Auditor Terhadap Kualitas Audit." Jurnal ULTIMA Accounting 4, no. 2 (December 1, 2012): 91–110. http://dx.doi.org/10.31937/akuntansi.v4i2.133.
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The objective of this research is to examine the effect of auditor’s independency, competency, and job experience towards audit quality.This research is conducted by using method survey to public accountants (external auditors) that working settled in Public Accountant Firm (KAP) in Jakarta and Tangerang, in 2012 and have one year minimum experience, as respondents with type research of causality. Using likert scale as an instrument (questionaire) for measure auditor’s perceptions about the independency, competency, and job experience that influence audit quality. From 150 questionaire distributed, returned was 109 questionaire, and 24 not complete, so that only 85 questionaire could be process. Data analysis conducted with multiple regression model. The hypotheses tested are revealed as that independency, competency, and job experience have influence to audit quality as well as partially and simultaneously. The result of the test showed empirical testimony that auditor’s independency, competency, and job experience as well as simultaneously significantly influence audit quality. Partially, independency, competency, and job experience also have significant influence to audit quality. Future research expected can extend survey area coverage and add more independent variables that can have influence to audit quality.
Keywords: independency, competency, job experience, audit quality.
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Putra, Wirmie Eka, Indra Lila Kusuma, and Maya Widyana Dewi. "MODEL HUBUNGAN KOMPETENSI, INDEPENDENSI, PROFESIONALISME DAN KUALITAS AUDIT SERTA DAMPAKNYA TERHADAP KEMAMPUAN MENDETEKSI FRAUDS." Jurnal Akuntansi dan Pajak 22, no. 2 (November 22, 2021): 555. http://dx.doi.org/10.29040/jap.v22i2.3517.
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This study entitled the influence of competency, independency, professionalism on ability to detect fraud with audit quality as an intervening variable, aims to examine the influence of competency, independency, professionalism, on audit quality and ability to detect fraud, and also examine the mediating effect of audit quality. The sample used in this study was all the member of Bungo and Tebo Regency’s inspectorate with total 28 respondents. The data analysis techniques used in this sstudy were descriptive statistics and path analysis used SmartPLS 3 software. The results of this study are: competency, independency, and professionalism partially influence audit quality, while only competency, professionalism, and audit quality influence the ability to detect fraud. There are no evidence that audit quality mediating the influence of competency, independency, and professionalism on ability to detect fraud.
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Siregar, Muhammad Ichsan, Anisa Listya, Ruth Samantha Hamzah, Nur Khamisah, and Abdullah Saggaf. "AN EMPIRICAL STUDY ON QUALITY OF PUBLIC ACCOUNTING FIRMS IN PALEMBANG." Jurnal Keuangan dan Bisnis 19, no. 1 (March 12, 2021): 105–13. http://dx.doi.org/10.32524/jkb.v19i1.152.
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The purpose of the study is to analyse the influence of quality of auditors in particular the competency and independency toward audit quality on Public Accounting Firms across Palembang, Indonesia. This is a quantitative study which employed classic assumption and multiple regression as the analysis method. The samples were obtained by purposive sampling method. We used terms of competency and independency to represent the quality of auditors as independent variables. Further, we identify the association of these independent variables toward audit quality. The result shows that competency and independency simultaneously affect audit quality. Furthermore, it was revealed that competency partially affects audit quality and independency has no significant effect toward audit quality in contrast.
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Darmawan, Didit, Ella Anastaysa Sinambela, and Nur Ika Mauliyah. "THE EFFECT OF COMPETENCE, INDEPENDENCE AND WORKLOAD ON AUDIT QUALITY." JARES (Journal of Academic Research and Sciences) 1, no. 2 (September 10, 2016): 5. http://dx.doi.org/10.35457/jares.v1i2.414.
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One indicator of quality actions in management and company is the assessment of financial reports through audit actions. In every audit action is always expected to give qualified results based on the conclusions and opinions objectively. The auditor becomes the prominant determinant of how the results of an audit action can be answerable. The competency, independency and workload become a causal variable of an auditor behavior ’s perspective on audit quality. The purpose of this study is analyzing and determining the effect of partial and simultaneous competency, independency, and workload on audit quality and knowing which independent variables which have a significant effect on audit quality. The study involved 66 respondents. Then the collected data is analyzed by multiple regression and using SPSS which has been tested by validity, reliability test, and classical assumption test. The results of this study proves that there is a positive and significant influence partially and simutaneously from a competency variable, independency and workload on audit quality. The independency becomes a dominant variable which influence audit quality. Keywords: audit quality; competency; independency; workload. Received: 10 August, 2017; Accepter: 10 September, 2017
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Darmawan, Didit, Ella Anastaysa Sinambela, and Nur Ika Mauliyah. "THE EFFECT OF COMPETENCE, INDEPENDENCE AND WORKLOAD ON AUDIT QUALITY." Journal of Academic Research and Sciences (JARES) 1, no. 2 (September 10, 2016): 5. http://dx.doi.org/10.30957/jares.v1i2.414.
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One indicator of quality actions in management and company is the assessment of financial reports through audit actions. In every audit action is always expected to give qualified results based on the conclusions and opinions objectively. The auditor becomes the prominant determinant of how the results of an audit action can be answerable. The competency, independency and workload become a causal variable of an auditor behavior’s perspective on audit quality. The purpose of this study is analyzing and determining the effect of partial and simultaneous competency, independency, and workload on audit quality and knowing which independent variables which have a significant effect on audit quality. The study involved 66 respondents. Then the collected data is analyzed by multiple regression and using SPSS which has been tested by validity, reliability test, and classical assumption test. The results of this study proves that there is a positive and significant influence partially and simutaneously from a competency variable, independency and workload on audit quality. The independency becomes a dominant variable which influence audit quality. Keywords: audit quality; competency; independency; workload. Received: 10 August, 2017; Accepter: 10 September, 2017
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Darmawan, Didit, Ella Anastaysa Sinambela, and Nur Ika Mauliyah. "THE EFFECT OF COMPETENCE, INDEPENDENCE AND WORKLOAD ON AUDIT QUALITY." Journal of Academic Research and Sciences (JARES) 2, no. 2 (September 10, 2017): 5. http://dx.doi.org/10.30957/jares.v2i2.404.
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One indicator of quality actions in management and company is the assessment of financial reports through audit actions. In every audit action is always expected to give qualified results based on the conclusions and opinions objectively. The auditor becomes the prominant determinant of how the results of an audit action can be answerable. The competency, independency and workload become a causal variable of an auditor behavior’s perspective on audit quality. The purpose of this study is analyzing and determining the effect of partial and simultaneous competency, independency, and workload on audit quality and knowing which independent variables which have a significant effect on audit quality. The study involved 66 respondents. Then the collected data is analyzed by multiple regression and using SPSS which has been tested by validity, reliability test, and classical assumption test. The results of this study proves that there is a positive and significant influence partially and simutaneously from a competency variable, independency and workload on audit quality. The independency becomes a dominant variable which influence audit quality. Keywords: audit quality; competency; independency; workload. Received: 10 August, 2017; Accepter: 10 September, 2017
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Rudy Soegiharto, William, Liana Rahardja, Kaswandi Zainal, and Wenny Chandra Mandagie. "Predictors of Audit Quality: An Empirical Model." International Journal of Digital Entrepreneurship and Business 1, no. 1 (August 17, 2020): 11–22. http://dx.doi.org/10.52238/ideb.v1i1.12.
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This study aims to determine the relationship of auditor’s independency, work experience, professional competence and audit accountability on audit quality through a survey conducted in five branches of the Public Accountant Firm Doli, Bambang, Sulistiyanto, Dadang & Ali (CPA FIRM DBSDA), based in Bandung, Malang, Central Jakarta, West Jakarta and South Jakarta. The population is permanent employees who have worked for at least one year in five DBSDA CPA FIRM branches and have completed a Bachelor of Education. The research sample consisted of 38 employees who responded to the distributed questionnaire. The results showed that independence, work experience, professional competence and audit accountability have a positive influence on audit quality. Through the partial testing, we find that auditors’ independency, work experience, professional competency, and accountability have a positive effect on audit quality. The practical implications of the results of the study are: (1) audit work is to be carried out by experienced auditors who have adequate knowledge, (2) senior auditors need to supervise junior auditors in conducting audits and examine work performed by junior auditors, and (3) auditors need to maintain auditor independence to ensure that auditor independence is not influenced by the client.
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Putra, Dian Febriyanto. "THE ROLE OF AUDITOR COMPETENCY AND INDEPENDENCY ON AUDIT QUALITY: A CASE STUDY ON CPA FIRM IN JAKARTA." Journal of Business Economics 23, no. 1 (2018): 41–59. http://dx.doi.org/10.35760/eb.2018.v23i1.1811.
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Public accountants are independent auditors who provide services to the public, especially in the field of audits of financial statements made by their clients. The task of Certified Public Accountants (CPA) is to examine and provide a fairness opinion on the financial statements of a business entity based on the standards set by the Ikatan Akuntan Publik Indonesia (IAI). The population in this study are auditors who work for Certified Public Accountants (CPAs) in Jakarta. Samples are taken using purposive sampling technique as many as 120 auditors. The independent variables in this study are competency and independency, while the dependent variable is audit quality. The data collection method is done using a questionnaire. The conclusion of this study is that auditor competency and independency affect audit quality significantly. Keywords: competency, independency, audit quality
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Angelina, Stella. "PENGARUH KOMPETENSI, INDEPENDENSI, ETIKA, PENGALAMAN AUDITOR, DAN TEKANAN ANGGARAN WAKTU TERHADAP KUALITAS AUDIT." Jurnal Bina Akuntansi 4, no. 2 (July 31, 2017): 81–97. http://dx.doi.org/10.52859/jba.v4i2.27.
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The objective of this research is to examine the influence of auditor's competency, independency, ethic, experience, and time budget pressure toward audit quality. The object of this research is public accountants (external auditor) that working at Public Accounting Firm in Jakarta and Tangerang.
This research was conducted using a survey method. Data were collected using questionnaires. From 180 questionnaires distributed, 119 questionnaires were returned, and 28 questionnaires were not meet the criteria, so that only 91 questionnaire could be process. Data analysis conducted with multiple linear regression model.
The result of this study were competency, independency, ethic, experience, and time budget pressure have significant influence to audit quality simultaneously. Competency, independency, experience, and time budget pressure have significant influence to audit quality partially. But, ethic not have significant influence to audit quality partially.
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Adang, Ferry. "PENGARUH INDEPENDENSI, KOMPETENSI, PENGALAMAN, DAN AKUNTABILITAS AUDITOR TERHADAP KUALITAS JASA AUDIT (STUDI EMPIRIS PADA KAP DI JAKARTA)." Jurnal Muara Ilmu Ekonomi dan Bisnis 2, no. 2 (March 28, 2019): 322. http://dx.doi.org/10.24912/jmieb.v2i2.1050.
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The purpose of this research is to examine empirically the influence of independency, competency,experience, and auditor’s accountability on audit quality. This research was conducted by distributing 159 piecesof questionnaires to the public accounting firm in Jakarta. Questionnaires were returned and in the content of 128pieces and are all used in this research. Double Linear Regression was used to the test of hypothesis. The resultof this research showed that independency had positive and significant influence on audit quality, competencyhad positive and significant influence in audit quality, experience had positive and significant influence in auditquality, and auditor’s accountability had positive and significant influence in audit quality.Key words: audit quality, auditor’s accountability, competency, experience, independency
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Kartika, Dewi, and Bambang Agus Pramuka. "The Influence of Competency, Independency, and Professionalism on Audit Quality." Journal of Accounting and Strategic Finance 2, no. 2 (November 30, 2019): 157–69. http://dx.doi.org/10.33005/jasf.v2i2.58.
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The purpose of this research is to examine the influence of competency, independency, and professionalism on audit quality. Competency, independency, and professionalism are three characteristics of a competent auditor. The population of this research is the auditor of accounting firms in Central Java. The samples of this research are employees of auditors working at accounting firm (KAP) Budiman, Wawan, Pamudji Tegal, KAP Wartono & Fellow Surakarta, KAP Sophian Wongsaro Semarang, KAP Heliantono & Semarang Branch. Forty-five questionnaires are employed in this study. Before the hypotheses testing, validity and reliability tests are run to determine the validity and reliability of the data. Hypothesis testing techniques use regression analysis. These research results show that competency, independency, professionalism influence the quality of the audit. However, these results have to be cautiously interpreted since only a few auditors’ questionnaires were worth analyzing. Future studies may increase the number of KAPs from other districts in Indonesia or using not only auditors from accounting firms but also government auditors or internal auditors.
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Devota, Amadea, and Hero Priono. "Etika Auditor sebagai Pemoderasi Fee Audit, Independensi, dan Kompetensi terhadap Kualitas Audit." Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis 2, no. 2 (May 25, 2021): 14–28. http://dx.doi.org/10.47747/jismab.v2i2.243.
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The objective of this research is to test and analyze the impact of the audit fee, independency, and competency on audit quality with ethics of auditor as moderation variable of Public Accountant Firm in Surabaya. The sample used in the research as many as 10 Public Accountant Firms which are represented by 46 people of auditors and selected by convenience sampling method. Questionnaires is used as the primary data of this research, distributed right to the auditors in the Public Accountant Firms in Surabaya City that are used as research sample. The data analysis technique used Structural Equation Model (SEM) based Partial Least Square Analysis (PLS). The results in this research showed that (1) audit fee had positive and significant influence on audit quality, (2) independency had negative and significant influence on audit quality, (3) competency had positive and significant influence on quality audit, (4) ethics of auditor could moderate the influence on audit fee of quality audit, (5) ethics of auditor couldn’t moderate the influence on independency of quality audit, and (6) ethics of auditor could moderate the influence on competency of quality audit.
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Rahmawati, Annisa, Dian Agustia, and Yustrida Bernawati. "Influence of the Competency, Independency, Accountability and Audit Firm Size on Audit Quality." AKRUAL: Jurnal Akuntansi 11, no. 1 (October 31, 2019): 44. http://dx.doi.org/10.26740/jaj.v11n1.p44-52.
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Audited financial statement was an assurance for users of financial statement for the reliability of the information they use for making business decisions. Therefore, this study was intended to empirically examine the effect of competence, independence, accountability, and size of public accounting firms on audit quality. the hypothesis to was tested Structural Equation Modeling (SEM), which makes it possible to measure latent variables and hypothesis testing simultaneously. The result showed that competence had a positive impact on audit quality. Meanwhile, independency, accountability and audit firm size do not support the hypothesis.
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Bolang, Marietta Sylvie, Jullie J. Sondakh, and Jenny Morasa. "PENGARUH KOMPETENSI, INDEPENDENSI DAN PENGALAMAN TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT KOTA TOMOHON DALAM PENGAWASAN PENGELOLAAN KEUANGAN DAERAH." ACCOUNTABILITY 2, no. 1 (June 1, 2013): 151. http://dx.doi.org/10.32400/ja.2352.2.1.2013.151-163.
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This study examined the influence of the auditors’ competency, independency, and experiences towards audit quality of financial auditing of the staff of inspectorate in Tomohon City as part of their supervision function. The finding of this study could be an important input for improving the quality of financial management of the local government since the policy of decentralization has given the local governments authority not only to manage natural resources but also their financial sector. However, as could be seen there are still a lot of problems related to financial management mostly caused by the poor knowledge and skills related to financial auditing of government offici als responsible for this specific task. It is common to find inconsistency in the financial report of internal auditor ( inspectorate ) and external auditor, Supreme Audit Agency ( Badan Pemeriksa Keuangan) .There were two variables in this study. Audit quality was the dependent variable ( Y ) while the independent variables elaborated into three variables, namely: auditor’s competency ( X1 ) , auditor’s independency ( X2 ) and auditor’s experiences ( X3 ) . There were 36 personnel of the Inspectorate’s Office of Tomohon City participated as the sources of this study. Thus, the population of this research is the Tomohon City Regional Inspectorate officers. Data used in this study were primary and secondary data, while questioner and indepth interview as well as document study used as the data collection methods. The first consecutive methods employed to obtain primary data while the last used for obtaining secondary data. Both data analyzed using the multiple linear regression techniques.This study found that the influence of independent variable which were competency, independency and experiences towards dependent variables which was audit quality was significant. The 0.645 value of coeficient determination showed the significant relationship between both variables. This means that the equation model used in this study found the significancy at about 64,5%. The remaining proportion which was 35,5% explained by the other factors which were not part of this model. After examining the hypotheses, it can be concluded that partially competency had positive influence but not too significant to the quality of the inspectorate officer. However, independency and experiences had a positive and significant influence to the auditing quality of the public servant working in the inspectorate’s office.This study recommends to improving the knowledge and skills of the public apparatus by conducting short courses and training in accounting and auditing.Keywords: audit quality, competency, independency and experiences
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Jati, Reygen Pramana. "KUALITAS AUDIT DAN AUDIT TENURE." Jurnal Riset Akuntansi dan Keuangan 10, no. 1 (February 1, 2014): 61. http://dx.doi.org/10.21460/jrak.2014.101.180.
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Audit quality is determined by auditor’s competence to find misstatements in financial report and report the findings in the audit report that makes auditor’s independency strongly affect audit quality, in addition to auditor’s competency in performing their duties. Auditor’s independency is related to lengthy audit engagement with client. This study aims to obtain empirical evidence about the influence of lengthy audit engagement to audit quality. Based on the literature review, the hypothesis proposed in this study is the length of the audit engagement negatively affects audit quality. This study uses earnings benchmarks as proxy of audit quality developed from Carey and Simnett (2006). To test the hypothesis, an empirical model was developed and tested with binary logistic regression technique. Empirical test results indicate a significant negative influence of lengthy audit engagements to audit quality. It means that lengthy audit engagement deteriorates audit quality, indicated by the failure to meet earnings benchmark. Keywords: Audit Tenure, Audit Quality, Earnings Benchmark
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Dameuli, Monica, and Idrianita Anis. "PENGARUH MEKANISME CORPORATE GOVERNANCE DAN KEPEMILIKAN KELUARGA TERHADAP INTERNET FINANCIAL REPORTING." Jurnal Akuntansi Trisakti 3, no. 1 (February 13, 2016): 73. http://dx.doi.org/10.25105/jat.v3i1.4916.
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<span class="fontstyle0">The purpose of this study is to examine the effect of corporate governance mechanism and family ownership on internet financial reporting </span><span class="fontstyle2">(IFR) </span><span class="fontstyle0">of manufacturing firms listed in Indonesia Stock Exchange in the year 2012. Corporate governance mechanism in this study is measured by the effectiveness of board of commissioners and the effectiveness of audit committee. The result shows that the<br />effectiveness of board of commissioner, the effectiveness of audit committee, and family ownership do not significantly affect IFR.<br />Further examination is done by dividing the effectiveness of board of<br />commissioners and the effectiveness of audit committee into several categories of mechanism, which are independence, activities, size and skill & competence. However, there are still no evidence that board of commissioners’ independency, board of commissioners activities, size of board of commissioners, board of commissioners’ skill and competency, audit committee activity, size of audit committee, and audit committee’s skill and competency as well as family ownership affect IFR. This study also uses control variables such as profitability, liquidity, leverage,<br />and company size. The result shows that profitability and company size significantly positive affect IFR.</span>
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Ayu Kusuma, Nungki, and Darmansyah Darmansyah. "Kompetensi, Independensi, Bukti Audit, dan Kualitas Hasil Audit Internal pada Inspektorat Kementerian Koperasi dan Usaha Kecil dan Menengah." Jurnal Riset Akuntansi & Perpajakan (JRAP) 5, no. 01 (June 4, 2018): 65–76. http://dx.doi.org/10.35838/jrap.2018.005.01.6.
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ABSTRACT
This research analyzes the influence of competency, independency, and audit evidence on the quality of internal audit results at the Inspectorate of the Ministry of Cooperatives and Small and Medium Enterprise Republic of Indonesia Republic of Indonesia. The population in this research auditor Inspectorate Ministry of Cooperatives and Small and Medium Enterprise Republic of Indonesia, as many as 32 people auditors. The sampling technique is done by using saturated sampling method so that the sample used is the entire population. The data used is the primary data with the distribution of questionnaires to all respondents. The testing is done with multiple regressin test. Particially, competency has positive influence to the quality of internal audit result. Independency and audit evidence particially don’t influence quality of internal audit result in Inspectorate of Ministry of Cooperatives and Small and Medium Enterprise Republic of Indonesia Republic of Indonesia.
ABSTRAK
Penelitian ini menganalisa pengaruh kompetensi, independensi, dan bukti audit terhadap kualitas hasil audit internal pada Inspektorat Kementerian Koperasi dan Usaha Kecil dan Menengah Republik Indonesia. Populasi dalam penelitian ini auditor Inspektorat Kementerian Koperasi dan Usaha Kecil dan Menengah Republik Indonesia, yaitu sebanyak 32 orang auditor. Teknik pengambilan sampel dilakukan dengan menggunakan metode sampel jenuh sehingga sampel yang digunakan adalah seluruh populasi yang ada. Data yang digunakan merupakan data primer dengan penyebaran kuesioner ke seluruh responden. Pengujian dilakukan dengan uji regresi berganda. Secara masing- masing, kompetensi memberikan pengaruh yang positif terhadap kualitas hasil audit internal. Independensi dan bukti aduit secara terpisah tidak memberikan pengaruh terhadap kualitas hasil audit internal di Inspektorat Kementerian Koperasi dan Usaha Kecil dan Menengah Republik Indonesia.
JEL Classification: M40, M42
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Ayu Kusuma, Nungki, and Darmansyah Darmansyah. "Kompetensi, Independensi, Bukti Audit, dan Kualitas Hasil Audit Internal pada Inspektorat Kementerian Koperasi dan Usaha Kecil dan Menengah." Jurnal Riset Akuntansi & Perpajakan (JRAP) 5, no. 01 (June 4, 2018): 65–76. http://dx.doi.org/10.35838/jrap.v5i01.173.
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ABSTRACT
This research analyzes the influence of competency, independency, and audit evidence on the quality of internal audit results at the Inspectorate of the Ministry of Cooperatives and Small and Medium Enterprise Republic of Indonesia Republic of Indonesia. The population in this research auditor Inspectorate Ministry of Cooperatives and Small and Medium Enterprise Republic of Indonesia, as many as 32 people auditors. The sampling technique is done by using saturated sampling method so that the sample used is the entire population. The data used is the primary data with the distribution of questionnaires to all respondents. The testing is done with multiple regressin test. Particially, competency has positive influence to the quality of internal audit result. Independency and audit evidence particially don’t influence quality of internal audit result in Inspectorate of Ministry of Cooperatives and Small and Medium Enterprise Republic of Indonesia Republic of Indonesia.
ABSTRAK
Penelitian ini menganalisa pengaruh kompetensi, independensi, dan bukti audit terhadap kualitas hasil audit internal pada Inspektorat Kementerian Koperasi dan Usaha Kecil dan Menengah Republik Indonesia. Populasi dalam penelitian ini auditor Inspektorat Kementerian Koperasi dan Usaha Kecil dan Menengah Republik Indonesia, yaitu sebanyak 32 orang auditor. Teknik pengambilan sampel dilakukan dengan menggunakan metode sampel jenuh sehingga sampel yang digunakan adalah seluruh populasi yang ada. Data yang digunakan merupakan data primer dengan penyebaran kuesioner ke seluruh responden. Pengujian dilakukan dengan uji regresi berganda. Secara masing- masing, kompetensi memberikan pengaruh yang positif terhadap kualitas hasil audit internal. Independensi dan bukti aduit secara terpisah tidak memberikan pengaruh terhadap kualitas hasil audit internal di Inspektorat Kementerian Koperasi dan Usaha Kecil dan Menengah Republik Indonesia.
JEL Classification: M40, M42
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ARIPIN, JAENAL. "REFORMASI HUKUM DAN POSISI PERADILAN AGAMA DI INDONESIA." ALQALAM 26, no. 1 (April 30, 2009): 45. http://dx.doi.org/10.32678/alqalam.v26i1.1513.
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The Religious Court has changed in the way of the law paradigm change applied in Indonesia by applying the concept of separation of power, not distribution of power. Its status and position as the administrator of judicial power, has the independency at the moment because it is not under the executive power any longer. Its competence, has also changed with new competencies: syari'ah economy, the enactment of ancestry and adoption, and of hisab and rukyah. But the material law is not changed in either old or new competency. Because there is no change in law material, the judges perform not only as the law administrator but also as the law interpreter/ rechstvinding on law in book, law in concretto, and/or living law like in legal culture. This is meant that justice seekers will ftel the pure justice.
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Digdowiseiso, Kumba, Bambang Subiyanto, and Jodi Indra Priadi. "FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN (FRAUD)." Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan 4, no. 6 (January 28, 2022): 2621–27. http://dx.doi.org/10.32670/fairvalue.v4i6.874.
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The study aims to analyze the effects of skepticism professional, independency, and competency on ability to detect fraud. Research is conducted on auditors working in the audit board of the Republic of Indonesia in Central Jakarta. The population in this research is an auditor who works at audit board of the Republic of Indonesia in Central Jakarta, the research method used is simple random sampling. Based on the method, which is willing to be a respondent as many as 106 auditors. The data in this research is the primary data obtained through questionnaires. The data analysis method used is statistical analysis in the form of multiple regression tests. Data processed using SPSS v26. The results of this study show that the skepticism professional positively affects the ability to detect fraud. Similarly, the independent has no effect on ability to detect fraud. Meanwhile, competence positively affects the ability to detect fraud.
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Dewi Puspita Sari, Linda, and Tri Widyastuti. "Expectation Gap pada Persepsi Auditor Internal dengan Auditee terkait Kompetensi, Independensi, dan Kualitas Audit." Jurnal Riset Akuntansi & Perpajakan (JRAP) 5, no. 01 (June 4, 2018): 53–64. http://dx.doi.org/10.35838/jrap.2018.005.01.5.
Full textAbstract:
ABSTRACT
Mapping result of State Development Audit Agency for Inspectorate General of Ministry of Agriculture by Internal Audit Capability Model was on second level (Infrastructure) and the audit result of State Audit Agency was unqualified opinion, but there was notes for assets arrangement and Inspectorate General was rated that it gave a contribution. On the other hand, the result of internal assesment was on good category. This research aims to analyze expectation gap between internal auditor’s perception and perception of auditee for competency, independency, and quality of audit. Population in this research consist of internal auditor and auditee represented by audited work units under the annual audit work program in 2017. Sampling using the Slovin formula and on data collection obtained data as much as 58 auditors and 82 auditee. Method of data analysis using independent t-test. The result show there is an expectation gap between internal auditor’s perception and perception of auditee for independency and internal auditor’s quality of audit but there isn’t an expectation gap between internal auditor’s perception and perception of auditee for competency.
ABSTRAK
Hasil pemetaan Badan Pengawasan Keuangan dan Pembangunan terhadap Inspektorat Jenderal Kementerian Pertanian dengan pendekatan internal audit capability model masih pada level 2 (infrastructure) dan hasil pemeriksaan Badan Pemeriksa Keuangan atas Laporan Keuangan Kementerian Pertanian Tahun 2016 adalah Wajar Tanpa Pengecualian, namun masih terdapat beberapa catatan antara lain penataan aset yang dinilai belum memadai dan Inspektorat Jenderal dinilai publik turut serta memberikan andil. Di sisi lain, hasil penilaian internal menunjukkan nilai yang relatif baik. Penelitian ini menganalisis apakah terdapat expectation gap antara persepsi auditor internal dan auditee terkait dengan kompetensi, independensi, dan kualitas audit. Populasi dalam penelitian terdiri atas auditor Inspektorat Jenderal Kementerian Pertanian dan auditee yang diwakili jumlah unit/satuan kerja yang diaudit sesuai Program Kerja Audit Tahunan Tahun 2017. Pengambilan sampel menggunakan rumus Slovin dan pada pengumpulan data didapatkan data sebanyak 58 orang auditor internal dan 82 orang auditee. Metode analisis data menggunakan independent t-test menunjukkan terdapat expectation gap antara persepsi auditor internal dan auditee terkait dengan independensi dan kualitas audit dari auditor internal, namun tidak terdapat expectation gap antara persepsi auditor internal dan auditee terkait kompetensi auditor internal.
JEL Classification: M41, M42
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Dewi Puspita Sari, Linda, and Tri Widyastuti. "Expectation Gap pada Persepsi Auditor Internal dengan Auditee terkait Kompetensi, Independensi, dan Kualitas Audit." Jurnal Riset Akuntansi & Perpajakan (JRAP) 5, no. 01 (June 4, 2018): 53–64. http://dx.doi.org/10.35838/jrap.v5i01.172.
Full textAbstract:
ABSTRACT
Mapping result of State Development Audit Agency for Inspectorate General of Ministry of Agriculture by Internal Audit Capability Model was on second level (Infrastructure) and the audit result of State Audit Agency was unqualified opinion, but there was notes for assets arrangement and Inspectorate General was rated that it gave a contribution. On the other hand, the result of internal assesment was on good category. This research aims to analyze expectation gap between internal auditor’s perception and perception of auditee for competency, independency, and quality of audit. Population in this research consist of internal auditor and auditee represented by audited work units under the annual audit work program in 2017. Sampling using the Slovin formula and on data collection obtained data as much as 58 auditors and 82 auditee. Method of data analysis using independent t-test. The result show there is an expectation gap between internal auditor’s perception and perception of auditee for independency and internal auditor’s quality of audit but there isn’t an expectation gap between internal auditor’s perception and perception of auditee for competency.
ABSTRAK
Hasil pemetaan Badan Pengawasan Keuangan dan Pembangunan terhadap Inspektorat Jenderal Kementerian Pertanian dengan pendekatan internal audit capability model masih pada level 2 (infrastructure) dan hasil pemeriksaan Badan Pemeriksa Keuangan atas Laporan Keuangan Kementerian Pertanian Tahun 2016 adalah Wajar Tanpa Pengecualian, namun masih terdapat beberapa catatan antara lain penataan aset yang dinilai belum memadai dan Inspektorat Jenderal dinilai publik turut serta memberikan andil. Di sisi lain, hasil penilaian internal menunjukkan nilai yang relatif baik. Penelitian ini menganalisis apakah terdapat expectation gap antara persepsi auditor internal dan auditee terkait dengan kompetensi, independensi, dan kualitas audit. Populasi dalam penelitian terdiri atas auditor Inspektorat Jenderal Kementerian Pertanian dan auditee yang diwakili jumlah unit/satuan kerja yang diaudit sesuai Program Kerja Audit Tahunan Tahun 2017. Pengambilan sampel menggunakan rumus Slovin dan pada pengumpulan data didapatkan data sebanyak 58 orang auditor internal dan 82 orang auditee. Metode analisis data menggunakan independent t-test menunjukkan terdapat expectation gap antara persepsi auditor internal dan auditee terkait dengan independensi dan kualitas audit dari auditor internal, namun tidak terdapat expectation gap antara persepsi auditor internal dan auditee terkait kompetensi auditor internal.
JEL Classification: M41, M42
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Susanto, Imam. "THE INFLUENCE OF THE COMPETENCY, INDEPENDENCY, AND PROFESION ETHIC TO QUALITY OF AUDIT RESULT (The Case Study on Inspectorate General of Agriculture Republic of Indonesia)." Transparansi : Jurnal Ilmiah Ilmu Administrasi 3, no. 2 (December 31, 2020): 167–78. http://dx.doi.org/10.31334/transparansi.v3i2.1120.
Full textAbstract:
The purpose of this study is to examine and analyze the extent to which the influence of Auditor Competence, Auditor Independence and Professional Ethics on the Quality of Audit Results. The research was done by quantitative approach. The population in this study is all auditors and prospective auditors at the Inspectorate General of the Ministry of Agriculture of the Republic of Indonesia amounted to 160 people. Sampling technique is done by simple random sampling with the number of samples of the study amounted to 115 respondents Data analysis techniques in this study using multiple linear regression analysis. The result of the research shows that there is no significant influence between the auditor's competence with the quality of the audit result and there is no significant influence between the auditor independence and the quality of the audit result. While professional ethics significantly influence the quality of audit results. Together the competence, independence and professional ethics affect the quality of audit results. For further research is expected to use a questionnaire with a wider coverage and expected to use more variables that affect the quality of audit results.
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Wirawan, Tri Cahyo Utomo, and Ari Hadi Prasetyo. "FAKTOR DETERMINAN KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI DKI JAKARTA." Jurnal Akuntansi 10, no. 2 (August 31, 2021): 75–89. http://dx.doi.org/10.46806/ja.v10i2.800.
Full textAbstract:
The probability of an auditor found and reported a mistatement or an error due to fraud that occurs in a client's accounting system in perform the task called as audit quality. This study aims to determine the effect of competency, independency, professionalism, audit tenure and audit delay on audit quality. The research object consist of auditors who work in an active Public Accounting Firm (KAP) located in the DKI Jakarta area. The sampling technique used purposive sampling technique, obtained 85 auditor respondents from 12 active Public Accounting Firms listed in the KAP database published by the Ministry of Finance of the Republic of Indonesia in the DKI Jakarta area. The data analysis technique used is descriptive statistical analysis, data quality test, classical assumption test and hypothesis testing using SPSS Statistics 22. The results of the study conclude that there is sufficient evidence that the variables of competency, independency, professionalism and audit tenure have significant positive effect on audit quality. On the other hand, there is not enough evidence that the audit delay variable has a significant negative effect on audit quality.
Keywords: Competency, Independency, Professionalism, Audit Tenure, Audit Delay, Audit Quality.
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Hodovaniuk, Tetiana, and Dariia Voznosymenko. "THE VALUE-COMPETENT APPROACH IN THE PROFESSIONAL TRAINING OF FUTURE TEACHERS OF MATHEMATICS." Collection of Scientific Papers of Uman State Pedagogical University, no. 4 (October 27, 2022): 24–31. http://dx.doi.org/10.31499/2307-4906.4.2022.269290.
Full textAbstract:
The article highlights the pedagogical expediency of using the value-competency approach in professional training of future mathematics teachers. The content of the concepts “competence”, “value-semantic competence”, “value-competence approach” is outlined. It is noted that the value-competency approach to the organization of the educational activities of future mathematics teachersensures unity in the formation of professional competences and life values (general cultural competences) of the students of education. It is indicated that the value-competency approach is focused on the formation of value-semantic competence, which is one of the key components of the readiness of future teachers for professional activity and is connected with a personʼs value orientations, his ability to see and understand the world around him, to navigate in it, to realize oneʼs role and purpose, to act creatively, to be able to choose target and meaning settings for oneʼs actions and deeds, to make decisions. It was established that the formation of value-semantic competence in future mathematics teachers in particular involves: the formation of an intellectual, spiritually developed personality; formation of oneʼs own value orientations regarding the future profession and field of activity; formation of patriotism; development of humanism and morality; development of independence, personal initiative; mastery of methods of self-determination in situations of choice based on one's own positions; fostering activity, the ability to make decisions and take responsibility for their consequences; fostering kindness and tolerance towards colleagues, students and their parents, the ability to work in a team; education of love for the teaching profession, etc.Among the innovative teaching methods that ensure the implementation of the value-competency approach in the professional training of future teachers of mathematics, the case method and the method of educational projects are defined.
Keywords: future teachers of mathematics; competence; value-semantic competence; value-competence approach; value orientations; case method; method of educational projects; professional training of future teachers of mathematics.
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Desyatov, Tymofiy. "Peculiarities of Professional Training Standards Development and Implementation within Competency-Based Approach: Foreign Experience." Comparative Professional Pedagogy 5, no. 4 (December 1, 2015): 27–32. http://dx.doi.org/10.1515/rpp-2015-0061.
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Abstract The article analyzes the development of competency-based professional training standards and their implementation into educational process in foreign countries. It determines that the main idea of competency-based approach is competency-and-active learning, which aims at complex acquirement of diverse skills and ways of practice activities via mastering respective competences. The article states that competency is the product of competence due to which a person successfully realizes themselves in different spheres of their professional engagement, gains social independence and becomes mobile and qualified. The article also dwells on the international experience of professional and training standards development, it analyses specific internal national, as well as external all-European and worldwide conceptions of professional and training standards development, conceptual foundations of competency-based approach in national higher education within the framework of global information society formation. It highlights specific aspects of standards development based on activity-oriented technologies and professional competence assessment. The article states that within the framework of competency-based teaching and training, quality-assuring actions have to ensure the correspondence of standards and learning outcomes. It informs that the labour market is represented by employers, trade unions and the government. The article explores the fact that in Russia, Ukraine and many other countries the employers and the trade unions do not collaborate to formulate their needs with regard to professional training standards, that is why the government and its administration bodies have to do the task of predicting labour market needs on their own.
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Ulfah, Uly Maria, and Fitri Lukiastuti. "Pengaruh Kompetensi dan Independensi pada Kinerja Auditor Internal Pemerintah dengan Etika Auditor sebagai Variabel Moderasi (Studi Pada Inspektorat Kabupaten Tegal)." Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management 11, no. 1 (October 30, 2018): 39. http://dx.doi.org/10.20473/jmtt.v11i1.7620.
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Government internal auditors must comply with labor regulations as civil servants and must comply with the APIP code of ethics and APIP audit standards that have been established when conducting guidance and supervision. Auditors need two main things, namely competence and independence to produce high audit quality. This study aims to provide empirical evidence about the influence of competence and independence on the performance of government internal auditors, as well as the role of auditor ethics in moderating the influence of competence and independence on the performance of government internal auditors. The population in this study are all auditors who work in the Tegal District Inspectorate, amounting to 40 people. The analytical method used is Moderated Regression Analysis. The results of the study prove that auditor competence and independence have a positive and significant effect on auditor performance. Other results from auditor ethics analyze the relationship between competency and auditor independence to auditor performance.
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Putri Rahayu, Ni Komang. "PENGATURAN KOMPETENSI KOMISARIS INDEPENDEN DALAM MEWUJUDKAN GOOD CORPORATE GOVERNANCE." Jurnal Magister Hukum Udayana (Udayana Master Law Journal) 6, no. 4 (December 31, 2017): 417. http://dx.doi.org/10.24843/jmhu.2017.v06.i04.p01.
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The objective of the research is to reveal the Competence of Independent Commissioners in realizing Good Corporate Governance. The research method used is normative juridical research method with conceptual approach, legislation and case approach. The result of the research shows that the Independent Competence of Independent Commissioners in achieving Good Corporate Governance means that the regulation of the competence and integrity requirements of independent commissioners in Good Corporate Governance, especially the competency requirements are regulated in Limited Liability Company Law and Capital Market Law which regulates core business competence and core competency behavior. Meanwhile, the integrity of an independent commissioner is regulated in a code of conduct that an independent commissioner must adhere to.
Tujuan penelitian untuk mengetahui pengaturan Kompetensi Komisaris Independen dalam mewujudkan Good Corporate Governance. Metode penelitian yang digunakan adalah metode penelitian yuridis normatif dengan pendekatan-pendekatan konseptual, perundang-undangan dan pendekatan kasus. Hasil penelitian menunjukkan pengaturan Kompetensi Komisaris Independen dalam mewujudkan Good Corporate Governance dimaksudkan bahwa pengaturan syarat kompetensi dan integritas komisaris independen dalam Good Corporate Governance khususnya syarat kompetensi diatur dalam Undang-Undang Perseroan Terbatas dan Undang-Undang Pasar Modal yang mengatur mengenai kompetensi inti bisnis dan kompetensi inti perilaku. Sementara itu, untuk integritas komisaris independen diatur dalam code of conduct (pedoman perilaku) yang harus dipatuhi oleh komisaris independen.
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Arvianty, Rachmanandra Nuroni, and Mathius Tandiontong. "The Effect of Competence, Independence, and Size of Public Accounting Firms on Audit Quality." International Journal of Multicultural and Multireligious Understanding 7, no. 2 (March 29, 2020): 476. http://dx.doi.org/10.18415/ijmmu.v7i2.1487.
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Auditor requires competence and independence as well as the support from the size of public accounting firms to improve audit quality. The purpose of this study is to determine the effect of competence, independence and the size of public accounting firms on audit quality. This research subject is the auditor in Bandung, which have at least 2 years of experience in a public accounting firm. The research sample is the auditor in Bandung who have worked at least two years in a public accounting firm with total respondents of 59 people. The results showed that the competency of auditors is based on knowledge and experience and independence of an auditor that is honest, impartial, and report the findings in accordance with the evidence as well as the size of the public accounting firm that affect audit quality. To produce a qualified audit, a certified public accountant who works in an audit team is required to have the competence along with good and sufficiend independence.
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Vaganova, Olga I., Elena S. Pavlova, Olga A. Petrova, Anna V. Lapshova, and Marina N. Bulaeva. "Educational technologies as a means of developing students' independence." Revista Amazonia Investiga 9, no. 27 (March 21, 2020): 485–92. http://dx.doi.org/10.34069/ai/2020.27.03.52.
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The current stage of development of society is characterized by the development of scientific and technological progress, the emergence of various innovative processes that affect the course of development of all spheres of life, including higher education. With the emergence of a competency-based approach and a corresponding change in educational goals, higher education institutions, fulfilling the requirements of the Federal state educational standards, should use innovative educational technologies in the preparation of students to form their professional competence. The purpose of the article is to consider the experience of implementing educational technologies as a tool for developing students' independence. The independence of the student is an integral part of the development of his competence. The article presents an examination of the concepts of “independence” and “educational technology” from various points of view. The dependence of independence on the use of innovative educational technologies in the educational process is traced. The stages of the process of organizing students' independent work using innovative educational technologies are highlighted. The presented study on identifying students' level of independence when studying the discipline “Teaching Technologies of the Teachers of the Past” allows us to conclude that students are more successful with the active implementation of educational technologies, since they make the process more active and creative, make the interaction process more efficient. The study was conducted over two years (in 2018 and 2019). We checked the level of independence of students before the introduction of innovative technologies in the study of the discipline "Technology of teaching teachers of the past" and after. The more often educational technologies are used in the educational process, the more students get used to independent work, the better it becomes. The use of educational technologies allows the formation of a highly educated competent specialist who independently and creatively solves professional problems.
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Haryanto, Naomi Olivia, and Clara Susilawati. "Pengaruh Kompetensi, Independensi, dan Profesionalisme Auditor Internal Terhadap Kualitas Audit." Jurnal Akuntansi Bisnis 16, no. 2 (September 12, 2018): 171. http://dx.doi.org/10.24167/jab.v16i2.1694.
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The financial statements are used as consideration in decision making for the management of the company. Internal auditor's role is important for corporate sustainability. This is because internal audits are required as internal controls. Then the quality of the resulting audit depends on the competence, independence and also the auditor's own professionalism. The purpose of this study is to test empirically the influence of competence, independence and professionalisme internal auditors on audit quality in Semarang manufacturing company. Sampling method used is purposive sampling. The results showed that there is influence of competence, independence and professionalism on audit quality.
Abstrak
Laporan keuangan digunakan sebagai pertimbangan dalam pengambilan keputusan untuk pihak manajemen perusahaan. Peran internal auditor penting bagi keberlanjutan perusahaan. Hal tersebut dikarenakan audit internal diperlukan sebagai pengendalian internal.Maka kualitas audit yang dihasilkan bergantung dari kompetensi, independensi dan juga profesionalisme auditor itu sendiri. Tujuan penelitian ini adalah untuk menguji secara empiris pengaruh kompetensi, independensi dan profesioanlisme auditor internal terhadap kualitas audit di perusahaan manufaktur Semarang. Metoda penentuan sampel yang digunakan adalah purposive sampling. Hasil penelitian menunjukkan bahwa terdapat pengaruh kompetensi, independensi dan profesionalisme terhadap kualitas audit
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Pusparani, Ni Ketut Ayu Mirah, and I. Dewa Nyoman Wiratmaja. "Pengaruh Kompetensi dan Independensi Auditor pada Kualitas Audit." E-Jurnal Akuntansi 30, no. 3 (March 14, 2020): 725. http://dx.doi.org/10.24843/eja.2020.v30.i03.p14.
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Public accountants are professionally accountable to the public for the quality of their audit reports. In carrying out its duties an auditor must have the skills and experience by considering quality and quantity. The purpose of conducting research on the relationship of competence and independence in audit quality is to obtain empirical evidence of the relationship between the two. The population in this study was 82 auditors. The saturated sample technique is a technique used to determine the sample and 52 auditors who are part of the 13 KAPs registered at IAPI and made respondents in this study. Multiple linear regression analysis was chosen to analyze the data. The results prove that good auditor competence and good independence will improve the quality of audit reports produced by an auditor.
Keywords: Competency; Independence; Audit Quality.
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McGillicuddy, Jennie, Gina Bello, Kiane Bergeron, and Jeanne Lee. "71 Burn Intensive Care Unit Early Mobility Competency Based Orientation." Journal of Burn Care & Research 43, Supplement_1 (March 23, 2022): S48. http://dx.doi.org/10.1093/jbcr/irac012.074.
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Abstract Introduction Competencies in healthcare are used to teach practice standards, to establish expectations for professional growth, and to evaluate and improve the effectiveness of educational programs. Benefits of early mobilization of Burn Intensive Care Unit (BICU) patients include improved ICU related weakness and delirium, range of motion, and decreased length of stay while promoting functional independence. A rehabilitation competency was developed for early mobility with the patient in the BICU using nationally agreed-upon standards for competence. By design this competency for BICU early mobility is part of a tiered training structure, with the burn rehabilitation and pediatric competencies serving as additional tiers of burn therapist training at our organization. The goal of this competency is to provide direct therapist training, including alignment with the inter-professional team involved with this intervention. Methods A pretest was issued regarding BICU early mobility competency. The pretest asked the therapist to indicate their perceived level of competence in the areas of functional mobility, indications and contraindications of BICU early mobility, Respiratory Care Provider (RCP) protocols and documentation of BICU early mobility. Based on the results of this pretest, it was identified that BICU early mobility would be prioritized as the next training tier. The BICU Early Mobility Competency was created in Competency Based Orientation (CBO) format, including nationally agreed-upon standards for burn therapist competence. The method of this training is designed to occur with an ongoing patient case study for validation, with the CBO as the teaching tool. Results Creation of this competency as part of a tiered training allows our burn center to have an educational program which aligns with the nationally agreed-upon standards for burn therapist competence. Creation of this competency resulted in direct communication channels between rehabilitation, RCP, nursing and physician teams. Conclusions This tiered system allows for time management of the validator signing off on competencies, and encourages use of current resources and literature in the areas of burn therapist competence and professional development.
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Riyanto, Joko, Tri Kuat, and Fatwa Tentama. "The Influence Of Work Competence, Learning Motivation, Independence And Discipline On Work Readiness Of Vocational School Students In Cilacap Regency." Asian Journal of Vocational Education and Humanities 1, no. 2 (December 15, 2020): 25–36. http://dx.doi.org/10.53797/ajvah.v1i2.3.2020.
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This study examines the influence of: (1) job competence on student work readiness, (2) learning motivation on student work readiness, (3) independence on student work readiness, (4) discipline on student work readiness, and (5) job competence, learning motivation, independence and discipline on vocational students' job readiness. The research used quantitative methods, the research subjects were 717 vocational students. Data collection techniques using questionnaires and documentation. The questionnaire used; learning motivation, independence, discipline, and job readiness. The documentation used is the skill competency test scores for student work competencies. The data analysis technique used multiple regression. The implementation stage includes: descriptive analysis, classic assumption test and hypothesis testing. Research result; (1) job competence has a significant influence on vocational students' job readiness, a significance value of 0.007, so that Ha is accepted; (2) learning motivation has a significant effect on vocational students' job readiness, a significance value of 0.000, so that Ha is accepted; (3) independence has a significant effect on vocational students' job readiness, a significance value of 0.022, so that Ha is accepted; (4) discipline has a significant effect on vocational students' job readiness, a significance value of 0.000, so that Ha is accepted; (5) work competence, learning motivation, independence, and discipline together have a very significant effect on vocational students' job readiness, the simultaneous significance value is 0,000, so that Ha is accepted.
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Murillo de la Cueva, Pablo Lucas. "La independencia y el gobierno de los jueces. Un debate constitucional." Teoría y Realidad Constitucional, no. 40 (January 17, 2018): 351. http://dx.doi.org/10.5944/trc.40.2017.20911.
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El artículo defiende la independencia de los jueces españoles aunque buena parte de la opinión pública no la perciba. También aboga por el mantenimiento del Consejo General del Poder Judicial si bien considera necesario que en la elección de todos los vocales por las Cortes se observe la exigencia constitucional de que recaiga en jueces y juristas de reconocida competencia y demostrada capacidad de mantener su criterio.Although not perceived by a great part of the public opinion, the text affirms the independence of the Spanish Judges. Also defends the General Council of the Judiciary but maintains that their members must be elected by the Cortes among judges and jurists of acknowledged competence and proven ability for sustaining their own criteria.
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Lestari, Depi, Ma’ruf Sya’ban, and Fitri Nuraini. "Pengaruh Kompetensi, Etika, Independensi, Tekanan Anggaran Waktu dan Fee Audit Terhadap Kualitas Audit." SUSTAINABLE 1, no. 2 (December 1, 2021): 222. http://dx.doi.org/10.30651/stb.v1i2.10653.
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ABSTRACT Audit quality can be influenced by several factors including competence, ethics, independence, time budget pressure and audit fees. The research approach used is a quantitative approach. The data analysis technique used is multiple regression analysis technique. The data quality test used is a validity test and a reliability test. For the classical assumption test, the normality test, multicollinearity test and heteroscedasticity test are used. While the hypothesis testing in this study used the F statistical test and the T statistical test. The results of this study indicate that competence, ethics, independence, time budget pressure and audit fees simultaneously have a significant effect on audit quality with a significance value of 0.009. Partially, only time budget pressure and audit fees have an effect on audit quality with a significance value of 0.038 and 0.002, competence, ethics and independence have no effect on audit quality with a significance value of 0.788, 0.378, and 0.501. This study shows that time budget pressure and audit fees have a very important role in influencing audit quality, for auditors are expected to be able to improve competence, comply with professional ethics and maintain an attitude of independence in carrying out their dutiesKeywords: Audit Fee; Audit Quality; Auditor Competence; Auditor Ethics; Auditor Independence; Time Budget Pressure ABSTRAK Kualitas audit dapat dipengaruhi oleh beberapa faktor antara lain kompetensi, etika, independensi, tekanan anggaran waktu dan fee audit. Pendekatan penelitian yang digunakan adalah pendekatan kuantitatif. Teknik analisis data yang digunakan adalah teknik analisis regresi berganda. Uji kualitas data yang digunakan adalah uji validitas dan uji reliabilitas. Untuk uji asumsi klasik yang digunakan adalah uji normalitas, uji multikolonieritas dan uji heteroskedastisitas. Sedangkan pengujian hipotesis dalam penelitiana ini menggunakan uji statistik F dan uji statistik t. Hasil penelitian ini menunjukkan kompetensi, etika, independensi, tekanan anggaran waktu dan fee audit secara simultan berpengaruh signifikan terhadap kualitas audit dengan nilai signifikansi 0.009. Secara parsial hanya tekanan anggaran waktu dan fee audit yang berpengaruh terhadap kualitas audit dengan nilai signifikansi 0.038 dan 0.002, kompetensi, etika dan independensi tidak berpengaruh terhadap kualitas audit dengan signifikansi 0.788, 0.378, dan 0.501. Penelitian ini menunjukkan tekanan anggaran waktu dan fee audit memiliki peran yang sangat penting dalam mempengaruhi kualitas audit, untuk auditor diharapkan mampu meningkatkan kompetensi, mematuhi etika profesi dan menjaga sikap independensi dalam melakukan tugasnya.Kata Kunci: Etika Auditor; Fee Audit; Independensi Auditor; Kompetensi Auditor; Kualitas Audit; Tekanan Anggaran Waktu
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Wan Fachruddin and Yulia Syafriani Tjg. "Pengaruh Profesionalisme, Independensi, Kompetensi, dan Pengalaman Kerja Terhadap Kualitas Audit Pada Kantor Akuntan Publik Di Kota Medan." Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi 6, no. 1 (April 27, 2020): 15–28. http://dx.doi.org/10.47663/abep.v6i1.53.
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This study aims to examine and analyze the effect of professionalism, independence, competence and work experience on audit quality. This study uses an associative approach. Population in this study are all auditors working at the Public Accountant Office (KAP) in Medan with a sample of 47 auditors . The sampling technique in this study uses convenience sampling techniques. The collection of data used in this study using a questionnaire. Data analysis techniques were performed with descriptive statistical analysis, multiple regression analysis test, classic assumption test, hypothesis test, and the coefficient of determination test and hypothesis testing with the help of SPSS version 16.0.
The results of this study indicate that professionalism, competence and work experience have a significant effect on audit quality, independence does not significantly influence audit quality, and simultaneously professionalism, independence, competence, and work experience have an effect on audit quality. And based on the results of the coefficient of demination test can be seen that the value of the coefficient of demination of 0.594 means that the influence of professionalism, independence, competency, and work experience on audit quality is only 59.4%, the remaining 40.6% is influenced by other variables that are not used in this study.
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Dahlia, Lia, and Ellyn Octavianty. "PENGARUH KOMPETENSI, INDEPENDENSI, DAN PROFESIONAL AUDITOR TERHADAP KUALITAS AUDIT." JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 2, no. 1 (July 1, 2016): 16–37. http://dx.doi.org/10.34204/jiafe.v2i1.534.
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Audit quality is very important, where the higher the quality audit that is applied to produce financial statements accurate and reliable as a basis for decision making for the users of these financial statements. The purpose of this study was to determine the effect of competence, independence and profeionalisme auditor to audit quality. Processing method to test the validity, reliability, multiple linear regression, hypothesis testing, and test the coefficient of determination. The results showed the competence of auditors in carrying out audits and significant positive effect on audit quality in KAP in South Jakarta. Independence of the auditor in carrying out audits and significant positive effect on audit quality in KAP. While Professionalism auditor in carrying out audits and significant positive effect on audit quality in KAP.Keywords: competence, independency, professionalism, and quality audits.
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Raitskaya, Lilia Klimentovna. "Implication and development of foreign information competence in higher school." Moscow University Pedagogical Education Bulletin, no. 2 (June 29, 2010): 28–36. http://dx.doi.org/10.51314/2073-2635-2010-2-28-36.
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The author compares information and IT competences independently singling out foreign language information competence. The latter is considered as a precondition for professionalism and successful professional careers in most fields where information in foreign languages matters. The author also states the key aspects of teaching foreign languages which influence the competence in question.
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Sukesi, Sri. "PENGARUH KOMPETENSI, INDEPENDENSI DAN PENGALAMAN AUDIT APARAT PENGAWASAN INTERN PEMERINTAH TERHADAP KUALITAS AUDIT INTERNAL DENGAN ETIKA SEBAGAI VARIABEL MODERASI PADA INSPEKTORAT JENDERAL DI TENTARA NASIONAL INDONESIA." Jurnal Magister Akuntansi Trisakti 6, no. 1 (August 2, 2019): 95. http://dx.doi.org/10.25105/jmat.v6i1.5069.
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<p><em>This study aims to determine the effect of competency, independence, audit experience with ethics as a moderating variable on the quality of internal audit both simultaneously and partially at the Inspectorate General in the Indonesian Armed Forces.</em></p><p><em> T</em><em>he method used in this study is a causal research method that aims to determine the causal relationship of the independent variables, namely competence, independence and audit experience with the dependent variable, namely audit quality with ethical moderation variables</em><em>.</em></p><p><em>The study population was 139 with a sample of 105 people determined using purposive sampling technique. The technique of collecting data using a questionnaire. Data instrument testing is done by validity and reliability testing, while the data analysis is correlation, determination, moderation regression and hypothesis testing</em></p><p><em>Based on the results of hypothesis testing, simultaneously competency, independence, and audit experience in ethical moderation have a positive effect on the quality of internal audit. Partially from the competency and experience ha</em><em>ve </em><em>a positive effect on the quality of internal audit</em><em>, b</em><em>ut he independence variable does not affect the quality of internal audit. Ethics as a moderating variable can strengthen the influence of audit experience variables on internal audit quality</em><em>,</em><em>and Ethics as a moderating variable cannot strengthen the influence of competence and independence on the quality of internal audit.</em></p>
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Momon, Momon, Widarto Rachbini, and Amilin Amilin. "FAKTOR PENENTU KUALITAS AUDIT DI KANTOR AKUNTAN PUBLIK DKI JAKARTA." JURNAL AKUNTANSI 7, no. 2 (March 5, 2020): 85–99. http://dx.doi.org/10.37932/ja.v7i2.48.
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The study aims to analyze the effect of auditor competence and independence on audit quality. The sample used in this study were 151 samples (KAP) represented by the Auditor in DKI Jakarta. Data analysis uses descriptive and inferential analysis using multiple regression analysis. Hypothesis testing results indicate that there is a significant positive effect on Auditor Competence and Auditor Independence on Audit Quality. These results indicate that the higher (both) Auditor Competency and Auditor Independence, the Audit Quality will increase. Independent auditors should pay attention to their competencies. To improve audit quality, it is necessary to increase the competence of auditors by providing training and certification of expertise that supports the auditor profession in line with continuing professional education (PPL) programs. The role of regulators and accountants' associations (IAPI, IAI) in this case is also very necessary to monitor the implementation of the PPL program for auditors (accountants). Auditors who conduct audits must truly maintain and ensure independence both in fact and in appearance in order to produce quality audits. The existence of regulations that limit the length of the audit of a client conducted by the same public accountant, should also be supported by the KAP to rotate the auditor team, not only limited to the level of partners signing the audit report to further maintain its independence.
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Borova, Valentyna. "Competence-based approach to pedagogical correction of sound culture of preschool children’s speech." Scientific bulletin of South Ukrainian National Pedagogical University named after K. D. Ushynsky, no. 3 (128) (October 31, 2019): 33–41. http://dx.doi.org/10.24195/2617-6688-2019-3-5.
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At the present stage of science development, the problem of essence and practical implementation of the competence-based approach into education is widely discussed. The analysis of the contents and results of scientific research has shown that the issues concerning the competence-based approach to the pedagogical correction of sound culture of preschool children’s speech have been studied insufficiently. The purpose of the paper is to study the essence of the competence-based approach in the system of education as well as to determine the extent of the knowledge devoted to the use of the outlined phenomenon in the correction of sound culture of children's speech. The analysis of psychological and pedagogical research of the problem related to the competence-based approach in education, speech development, correction of sound culture of children's speech has been made. The analysis of psychological and pedagogical researches of the problem regarding person’s competences allowed allocating, in our opinion, the most complete definition of the specified concept which was offered by the Academician A. Bogush. “Competence” is a complex characteristic of a person which includes the results of preliminary psychological development: knowledge, skills, creativity (the ability to solve problems creatively: to make up creative stories, drawings and designs according to the plan), leadership role, independence, self-esteem and self-control [Bogush]. In order to pursue the competence-based approach in correcting sound culture of preschool children’s speech it seems to be important to consider that in the structure of the personality, these functions of competence can be actualised: motivational-incentive, gnostical, activity-centred, emotional-volitional, value-oriented and reflexive, communicative. Theoretical research aimed at substantiating the essence of the competence-based approach to person’s activity allows us to admit the necessity to elaborate as well as to verify the experimental methods facilitating the pedagogical correction of the sound culture of preschool children’s speech on the basis of the designated approach. Keywords: sound culture of speech; competence-based approach to the correction of sound culture of speech; competency; competence; a preschool educational institution; senior pre-schoolers
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Yumame, Leli Piska, Meinarni Asnawi, and Rudiawie Larasati. "PENGARUH KOMPETENSI, INDEPENDENSI DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT DALAM PENGAWASAN KEUANGAN DAERAH (Studi Empiris Pada Inspektorat Provinsi Papua)." Jurnal Akuntansi, Audit, dan Aset 3, no. 1 (February 23, 2021): 1–7. http://dx.doi.org/10.52062/jurnal_aaa.v3i1.39.
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This study aims to examine the effect of competence, independence, and experience on the auditquality of the inspectorate officials in Papua province. A common problem in this study is theexistence of audit findings that are not detected by the inspectorate apparatus as internal auditorsbut found by external auditors, the Supreme Audit Agency (BPK). Operationally, the researchvariables are elaborated into several indicators. The competency variables of the apparatus areelaborated into three indicators, namely mastery of accounting and auditing standards, insight intogovernment, and skills improvement programs. The variables of apparatus independence areelaborated into two indicators, namely personal disturbance and external interference. Theapparatus experience variable is elaborated into several indicators, namely: In terms of length ofwork as an auditor, and the number of audit tasks that have been carried out. The audit qualityvariable is elaborated into four indicators, namely: process quality, result quality, and follow-up onaudit results.The population of this study were officials from the Inspectorate of Jayapura City, Inspectorate, andPapua Province who also carried out regular inspections. Data were taken from questionnairesdistributed to respondents. The variables in this study are the independent variable (independent)competence (X1), independence (X2), and experience (X3), while the dependent variable(dependent) is the quality of the audit (Y). Data were analyzed using multiple linear regressionanalysis (multiple regression).The results showed that competence and experience had a positive and significant effect on auditquality, while the independence variable did not have a significant effect on audit quality. Thecoefficient of determination shows that together competence, independence, and experiencecontribute to the dependent variable (audit quality) by 55.1% while the remaining 44.9% isexplained by factors outside the model of this study.
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Maramis, Lidya Anggiline, and Heince Wokas. "PENGARUH KOMPETENSI, INDEPENDENSI, DAN ETIKA TERHADAP KUALITAS AUDITOR PADA APARAT INSPEKTORAT DALAM PENGAWASAN PENGELOLAAN KEUANGAN DAERAH KOTA BITUNG." ACCOUNTABILITY 2, no. 1 (June 1, 2013): 61. http://dx.doi.org/10.32400/ja.2344.2.1.2013.61-72.
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The increasing demands of the community for clean governance, fair, transparent, andaccountable should be taken seriously and systematically. All levels of state officials, both at the level of the executive, legislative, and judicial branches must have a shared commitment to uphold good governance and clean government. The study was conducted in the supervision of Government Internal City officials in this regard Inspectorate Bitung in Bitung City. In the present study investigated the influence of competence, independence and ethics for auditors in monitoring the quality of financial management. The purpose of research is to determine how much influence the competence, independence, and ethics to the quality of the personnel inspectorate auditors in financial management oversight Bitung City.Data analysis methods used are descriptive statistics, the classical assumption test, test correlation coefficient, coefficient of determination t est, hypothesis testing ( test f and t test ) . to complete the overall data analysis used SPSS software version 20. The results showed the equation Y = 6.882 -0.019 + 0.437 X1 0.300 X2 + X3. Of multiple linear regression equation shows a constant value of 6.882 gives the sense that if competence ( X1) , independence ( X2 ) , and ethics ( X3 ) constant perceived or equal to zero ( 0 ) , then the magnitude of the variable quality of the auditor on the apparatus inspectorate ( Y ) amounted to 6.882. Correlation coefficient obtained for the coefficient of determination of 0.700 and 0.490, while the remaining 51% of other variables not examined in this study. Results of hypothesis testing ( test f ) indicates the level of significance is less than 0.05 is 0.000 thus, the study received HA4 hypothesis, and hypothesis testing ( t test ) showed for the variable ( X1 ) = 0.864 competence as such, this study rejected Ha1 hypothesis which states that competency variable does not affect the quality of the auditors, it can be seen from a greater significance level of 0.05 is 0.864. These results contrast with previous research that states that affect the quality of the auditor's competence. This is due to the lack of training in research or no education system appropriate competency and followed by the Inspectorate in the auditor oversight of financial management in the city of Bitung, ( X2) = 0.05 ie 0.001 independence as such, this study received a hypothesis Ha2, and ( X3 ) = 0.05 ie 0.008 ethics as such, this study received Ha3 hypothesis.
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Arson Welay, Piter, Rosidi Rosidi, and Nurkholis Nurkholis. "Analysis of Factors Affecting Internal Audit Quality: Study at the Inspectorate of Maluku Province, Ambon City and West Seram District." International Journal of Multicultural and Multireligious Understanding 6, no. 6 (December 12, 2019): 116. http://dx.doi.org/10.18415/ijmmu.v6i6.1247.
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This study aims to empirically examine the effects of competence, independence, work experience and internal control systems. Using 61 samples of employees working as auditors in the Maluku Provincial Inspectorate, Ambon City and West Seram District, the data analysis method uses SEM-PLS with the help of the Warp PLS 6.0 application. The results showed that competency had no effect on audit quality, because respondents' demographics had competencies that were not in accordance with the standards, so that in the last few years they had received a fair audit opinion with an exception. Independence has a positive effect on audit quality, the auditor who is always objective in carrying out the audit process, will produce a quality audit. Work experience has a positive effect on audit quality, the more experienced the auditor, the easier it will be to detect audit problems. The internal control system is able to strengthen the relationship of competence, independence and job satisfaction with audit quality, this shows that a good internal control system will support the creation of quality audits.
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Heryanto, Heru, Nur Laela, and Riana R. Dewi. "FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT." eBA Journal: Journal Economics, Bussines and Accounting 5, no. 1 (February 13, 2019): 50–63. http://dx.doi.org/10.32492/eba.v5i1.712.
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This study aims to determine the significance of the influence of competence, independence, professionalism, auditor experience, accountability, and auditor's knowledge of audit quality. This study uses a questionnaire with a population and sample, namely all auditors who work at the Public Accounting Office (KAP) in the Special Region of Yogyakarta and Surakarta. Sampling techniques using Convenience Sampling with a sample of 61 respondents. The data used in this study is a questionnaire using a Likert scale 1 to 5. The data analysis technique used in this study is multiple linear regression using the SPSSprogram for Windows. The analysis tool in this study using validity and reliability, the classical assumption (normality test, multicollinearity, heteroscedasticity test and autocorrelation test) while the data were analyzed using multiple linear regression test, t test, F test and the coefficient of determination (R2).Based on the results of the t-test analysis performed, it shows that there is a positive influence of competence, independence, professionalism, auditor experience, accountability, and auditor's knowledge of audit quality and simultaneously competency, independence, professionalism, auditor experience, accountability, and auditor knowledge variables affect quality audit
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Maulana, Arman, and Ucu Nurwati. "Pengaruh Pelatihan, Kompetensi Dan Motivasi Terhadap Kinerja Pegawai Primkop Kartika Ardagusema Pussenarmed Cimahi." Koaliansi : Cooperative Journal 1, no. 1 (January 5, 2022): 35–50. http://dx.doi.org/10.32670/koaliansi.v1i1.989.
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The source of research data is Kartika Cooperative Ardagusema Pussenarmed Primary Staff of Cimahi City Cimahi. The number of data sources is 192 people. With research data on training, competence, motivation on performance. Based on the conclusions of this study, the implications of the training representations included in the sufficient categories. The implication is in management training and improvement in management training. The activity, discussed the stages of formation, transition, core activities, and termination. This causes an increase in the level of participation, unable to control themselves, adjust to the environment, and develop optimal potential so that it does not produce independence in his life at work. Based on the findings in the study, delivered; 1) If the higher the competency, the more energy, facilities, infrastructure, use, methods, media, and financing, the client's tendency to develop its potential optimally the faster it gets independence at work; 2) If the more qualified the training, the more personnel, facilities, needs, methods, and learning media, then the tendency to increase participation is more active in participating in competency improvement activities, and 3) If more qualified, supported by the support provided, then the training is sufficient, and competency is getting better too.
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Puspita, Putu Ria, I. Wayan Rupa, and I. Gusti Ayu Intan Saputra Rini. "Pengaruh Pengalaman Kerja, Independensi dan Kompetensi Auditor Terhadap Kualitas Audit pada BPK RI Perwakilan Provinsi Bali." Jurnal Riset Akuntansi Warmadewa 1, no. 1 (January 29, 2020): 29–33. http://dx.doi.org/10.22225/jraw.1.1.1541.29-33.
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The results of BPK's audits are used to assess financial governance carried out by the government. This study intends to examine the effect of work experience, independence and competence of auditors on audit quality at BPK RI representatives of the province of Bali. The data used to analyze the primary data is the result of filling in the questionnaire by respondents about the variables intended at BPK RI Bali Province Representative. The analytical method used is multiple linear regression. The results of this study indicate that work experience, independence and competence partially have a positive effect on audit quality on BPK RI Representatives of Bali Province.
Keywords: Work experience; Independence; Competence; Audit Quality
Hasil pemeriksaan BPK4 digunakan untuk menilai tata kelolan keuangan yang dijalankan oleh 5 pemerintah. Penelitian ini bermaksud untuk menguji Pengaruh Pengalaman Kerja,eIndependensi dan Kompetensi Auditor Terhadap Kualitas Audit Pada BPKh RI Perwakilan Provinsi Bali. Data yang digunakan untuk menganalisis merupakan data primer hasil dari pengisian kuesioner oleh responden seputar variabel yang dimaksudkan pada BPK Perwakilan Provinsi Bali. Metode analisis yang digunakan adalah regresi linier berganda. Hasil penelitian ini menunjukkan bahwa pengalaman kerja, independensi dan kompetensi secara parsial berpengaruh positif terhadap kualitas audit pada BPK RI Perwakilan Provinsi Bali.
Kata Kunci: Pengalaman kerja; Independensi; Kompetensi; Kualitas audit