Pengaruh Etika Audit Dan Fee Audit Terhadap Kualitas Audit Di Kantor Akuntan Publik (Kap) Kota Padang

Cahyani, Gusti; Zulvia, Dewi

doi:10.31575/jp.v3i1.127

Cited by 5 publications

(3 citation statements)

References 3 publications

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“…According to Risma (2019), higher fees will improve the quality of the resulting audit, because the audit fees earned in one year and the estimated operational costs needed to carry out the audit process could improve audit quality. Cahyani and Zulvia (2019) stated that the greater the auditing fee, the wider the audit procedure and the higher the audit result quality.…”

Section: Attribution Theorymentioning

confidence: 99%

Independence, Time Budget Pressure, Audit Fee and Workload on Audit Quality as The Impact of Covid-19

Munidewi¹,

Sunarsih²,

Widyantari³

2021

JICP

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This study aims to determine the effect of independence, time budget pressure, audit fees, workload on audit quality as the impact of Covid-19 pandemic on audit firms registered in IAPI Bali. The population of this research are all auditors in 16 audit firms registered in IAPI Bali. This research involved 114 respondents selected by a purposive sampling method with criteria of one-year minimum of service in audit firms. The data were analyzed with multiple linear regression. The results showed that independence has a positive significant effect on audit quality; time budget pressure, audit fees and workloads have no significant effect on audit quality.

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Section: Attribution Theorymentioning

confidence: 99%

Independence, Time Budget Pressure, Audit Fee and Workload on Audit Quality as The Impact of Covid-19

Munidewi¹,

Sunarsih²,

Widyantari³

2021

JICP

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“…Hasil penelitian ini sejalan Rahayu dan Suryanawa (2019) mengungkapkan gender diversity berpengaruh negatif terhadap kualitas audit. (Cahyani et al, 2022). Selain itu auditor harus memiliki kompetensi dalam menjalankan tugas sebagai auditor terhadap berbagai masalah yang dihadapi secara mendalam dan selalu update perkembangan yang terdapat di lingkungan audit yang diperiksa.…”

Section: Kompetensi Terhadap Kualitas Audit Dimoderasi Genderunclassified

Peran gender pada pengaruh kompetensi dan independensi terhadap kualitas audit di BPKP Perwakilan Bengkulu

Riswandi,

Yuniarti,

Junaidi

2023

E-BISMA

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Inspektorat sebagai auditor intern pemerintah berperan penting sebagai fungsi pemantauan dalam mewujudkan pemerintahan yang bebas dari korupsi, kolusi, dan nepotisme. Kualitas audit menjadi dasar penilaian dalam pengawasan yang telah dilakukan oleh aparat pemeriksa.Tujuan penelitian ini adalah untuk menganalisis pengaruh kompetensi dan independensi terhadap kualitas audit dimoderasi gender. Kualitas audit adalah kemampuan mendeteksi dan melaporkan kesalahan material dalam laporan keuangan. Populasi dalam penelitian ini adalah auditor BPKP perwakilan Bengkulu berjumlah 82 orang. Sampel penelitian ini berjumlah 55 orang. Jenis data yang digunakan dalam penelitian ini adalah data primer dengan menggunakan kuesioner. Pengujian variabel penelitian menggunakan metode Partial Least Square dengan menggunakan program WarpPLS 7.0. Hasil penelitian menunjukkan bahwa kompetensi dan independensi berpengaruh positif signfikan terhadap kualitas audit, semakin tinggi kompetensi dan independensi makan akan semakin baik kualitas audit yang dihasilkan lebih berkualitas dan dipercaya dan gender tidak memoderasi pengaruh kompetensi dan indepedensi terhadap kualitas audit. Hal ini menunjukkan keberadaan gender belum mampu memperkuat pengaruh kompetensi dan independensi terhadap kualitas audit.

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“…Persaingan yang ada didalam lingkungan bisnis saat ini menjadi sangat sulit, termasuk persaingan bisnis pelayanan suatu jasa (Cahyani & Zulvia, 2019). Kepuasan nasabah memegang peran penting bagi perkembangan perusahaan.…”

Section: Introductionunclassified

Pengaruh kualitas Pelayanan, Kepercayaan Nasabah dan Teknologi Sstem Informasi Terhadap Kepuasan Nasabah di PT. TASPEN Cabang Padang

Zulvia

Krisvia

2021

JIPS

Self Cite

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The key competitive advantage in a situation full of competition is the ability of the company in improving customer satisfaction. Customer satisfaction will be the key to success, not only in the short term but sustainable competitive advantage. The purpose of this research is to find out and analyse the influence the service quality, trust and technology information system on customer satisfaction in Taspen (Persero) compayny of Padang. Technique data collecting in this research use the questionnaire. The sample taken by as much 100 people customers at PT. Taspen (Persero) Branch the Padang by using scale likert. Design research is quantitative with the hypothesis. Data analysis techniques using multiple linear regression using SPSS 25. This result indicates that the variable of 1) service quality have an effect on positive to customer satisfaction 2) trust have an effect on positive to customer satisfaction 3) technology information system have an effect on positive to customer satisfaction

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Pengaruh Etika Audit Dan Fee Audit Terhadap Kualitas Audit Di Kantor Akuntan Publik (Kap) Kota Padang

Cited by 5 publications

References 3 publications

Independence, Time Budget Pressure, Audit Fee and Workload on Audit Quality as The Impact of Covid-19

Independence, Time Budget Pressure, Audit Fee and Workload on Audit Quality as The Impact of Covid-19

Peran gender pada pengaruh kompetensi dan independensi terhadap kualitas audit di BPKP Perwakilan Bengkulu

Pengaruh kualitas Pelayanan, Kepercayaan Nasabah dan Teknologi Sstem Informasi Terhadap Kepuasan Nasabah di PT. TASPEN Cabang Padang

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