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All Journal Muhammadiyah International Journal of Economics and Business BALANCE Jurnal Akuntansi dan Bisnis
Sirajuddin, Betri
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Economics, Econometrics & Finance

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THE EFFECT OF PROFESSIONAL SKEPTICISM, EXPERTISE, AUDIT FEE, AND AUDIT RISK ON AUDITOR’S OPINION WITH CLIENT PREFERENCE AS MODERATOR Sirajuddin, Betri; Anggraini, Thalia Purwita
Muhammadiyah International Journal of Economics and Business Vol. 2, No.1, 2019
Publisher : Muhammadiyah University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (429.496 KB) | DOI: 10.23917/mijeb.v2i1.9378

Abstract

The purposes of this study are to determine the effect of professional skepticism, expertise, audit fee, audit risk on the auditor?s opinion, and to determine preference client as the moderating variable on the effect of professional skepticism, expertise, audit fee, and audit risk on the auditor?s opinion. It is an empirical study on the public accountant firms and the Audit Board of the Republic of Indonesia (BPK RI) Representative Office in Palembang, South Sumatra, Indonesia. This study developed associative hypotheses and tested them. The data consisted of primary data and secondary data. The population of this research was the auditors of public accountant firms and BPK RI in Palembang. Totally, 111 respondents were involved. The techniques used for collecting the data were in-depth interviews, questionnaires, and documentation. The techniques used for analyzing the data were quantitative analysis and qualitative analysis. This study indicates that professional skepticism insignificantly affects  the auditor?s opinion, expertise significantly affects the auditor?s opinion, audit fee significantly affects the auditor?s opinion, and audit risk significantly affects the auditor?s opinion. Furthermore, there is no significant relationship on the auditor?s opinion from the interaction between the client preference and professional skepticism and expertise. Meanwhile, client preference is a quasi-moderator on the influence of audit fee and audit risk on the auditor?s opinion.
INTEGRITAS INTERNAL AUDITOR SEBAGAI VARIABEL MODERASI PENGARUH KOMPETENSI, PENGALAMAN KERJA INTERNAL AUDITOR DAN DUKUNGAN MANAJEMEN SENIOR TERHADAP EFEKTIVITAS AUDIT INTERNAL Sirajuddin, Betri; Ravember, Rafliande
Balance : Jurnal Akuntansi dan Bisnis Vol 5, No 1 (2020): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v5i1.2457

Abstract

The goal is to determine the effect of Competence, Work Experience Internal Auditor, and Senior Management Support The Effectiveness of Internal Audit with Integrity Internal Auditor as moderating variable on Public Private Bank Prabumulih. This type of research is associative research. The data used are primary and secondary data. The population is scattered and auditors working in the Public Private Bank Prabumulih total of 32 respondents. Data collection techniques by using interviews and questionnaires. Methods of data analysis used in this research is the analysis of quantitative and qualitative analysis. These results indicate that the competence positively and significantly affects the effectiveness of the Internal Audit, Internal Auditor Work Experience positively and significantly affects the effectiveness of Internal Audit, and Senior Management Support Internal Auditor positively and significantly affect the Effectiveness of Internal Audit. Competence positively and significantly affects the effectiveness of the Internal Audit Integrity moderated Internal Auditor, Work Experience positively and significantly affects the effectiveness of the Internal Audit Integrity moderated Internal Auditor,
PENGARUH KOMPETENSI INTERNAL AUDITOR, OBJEKTIVITAS INTERNAL AUDITOR DAN KEBERANIAN MORAL TERHADAP EFEKTIVITAS AUDIT INTERNAL DENGAN DUKUNGAN MANAJEMEN SENIOR SEBAGAI VARIABEL MODERASI Rakhmat, Frizky Danu; Fadhilah, Novia; Sirajuddin, Betri
Balance : Jurnal Akuntansi dan Bisnis Vol 4, No 1 (2019): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v4i1.1830

Abstract

The formulation of the problem in this study was to know how the effect of internal Internal Auditor Competence, Internal Auditor Objectivity and Moral Courage on the Effectiveness of Internal Audit with Senior Management Support as Moderating Variables (Empirical Study on Banking in Lubuklinggau City, South Sumatera Province. The type of research used associative research. The data used primary data and secondary data. The population and sample in this study were 31 respondent in Lubuklinggau city. Data collection techniques were using interview techniques and questionnaires. The analysis technique used qualitative analysis and quantitative analysis. The result of this study indicated that internal auditor competencies gave significantly affect the effectiveness of internal audits, internal auditor objectivity gave significantly affect the effectiveness of internal audits, moral courage gaeve significantly affect the effectiveness of internal audits, senior management supported moderates internal auditor competence in a pure modertor on the effectiveness of internal audits, supported senior management moderates internal auditor objectivity by moderating moderator on the effectiveness of internal audit and senior management support moderating moral courage by moderating equations to the effectiveness of internal audits.
Co-Authors Anggraini, Thalia Purwita Fadhilah, Novia Rakhmat, Frizky Danu Ravember, Rafliande