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All Journal The Indonesian Accounting Review Computer & Science Industrial Engineering Journal
Trisno, Sutrisno
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Computer Science & IT Economics, Econometrics & Finance

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The Role of Locus of Control in Moderating the Effect of Auditor’s Independence and Professional Skepticism on Audit Quality Fawziah, Intan Nurbaiti; Iqbal, Syaiful; Trisno, Sutrisno
The Indonesian Accounting Review Vol. 13 No. 2 (2023): July - December 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i2.3791

Abstract

Locus of control (LoC) is an individual's belief in the control of events that can be caused by factors within the individual (internal LoC) and/or factors from outside the individual (external LoC). This study aims to examine the effect of auditor’s independence and professional skepticism on audit quality and find out the role of locus of control (LoC) in moderating the effect of auditor’s independence and professional skepticism on audit quality. An online survey is conducted on 67 respondents (auditors) working at the Big-Four Accounting Firms. This research is a quantitative research with the aim to test the hypotheses. The method used to quantify data is to give weight or attributes in the form of numbers to the data so that it can be processed using modeling and quantitative tools. The results show that auditor’s independence and professional skepticism have a positive effect on audit quality. Internal locus of control strengthens the effect of auditor’s independence and professional skepticism on audit quality. Conversely, the external locus of control weakens the effect of auditor’s independence and professional skepticism on audit quality. The results of this study indicate that auditors often face external pressure during the audit process, which has negative consequences for the quality of audited financial reports.
Analisis Pengendalian Persediaan Bahan Baku Dengan Metode EOQ Di PT Polytech Jaya Industri trisno, Sutrisno; Arista, Anggia
Computer Science and Industrial Engineering Vol 5 No 3 (2021): Comasie
Publisher : LPPM Universitas Putera Batam

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Abstract

This journal discusses the analysis of bottle cap raw material inventory at PT. Polytech Jaya Industri. Lack of raw material inventory makes production operations in a company unable to run effectively. The problem occurs stems from the need for bottle cap raw materials, the company orders bottle cap raw materials regularly for 4,000 dozen per month. However, the total quantity of 4,000 dozen is not sufficient for production need so the company experiences delay in carrying out the production process because they have to wait for the ordered goods to arrive. This research was conducted to determine the optimal number of bottle cap raw material orders, determine safety stock and time to reorder point. Research in this journal is using the Economic Order Quantity (EOQ) method. With the EOQ method from the analysis results, the number of orders for bottle cap raw materials is 15,367 dozen with a purchase frequency of 3 times per year. The safety stock value is 366 dozen and the ROP is carried out when the raw material inventory in the warehouse is 1,46 dozen. The remaining company costs are Rp. 40,607,218/year.
The Role of Locus of Control in Moderating the Effect of Auditor’s Independence and Professional Skepticism on Audit Quality Fawziah, Intan Nurbaiti; Iqbal, Syaiful; Trisno, Sutrisno
The Indonesian Accounting Review Vol. 13 No. 2 (2023): July - December 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i2.3791

Abstract

Locus of control (LoC) is an individual's belief in the control of events that can be caused by factors within the individual (internal LoC) and/or factors from outside the individual (external LoC). This study aims to examine the effect of auditor’s independence and professional skepticism on audit quality and find out the role of locus of control (LoC) in moderating the effect of auditor’s independence and professional skepticism on audit quality. An online survey is conducted on 67 respondents (auditors) working at the Big-Four Accounting Firms. This research is a quantitative research with the aim to test the hypotheses. The method used to quantify data is to give weight or attributes in the form of numbers to the data so that it can be processed using modeling and quantitative tools. The results show that auditor’s independence and professional skepticism have a positive effect on audit quality. Internal locus of control strengthens the effect of auditor’s independence and professional skepticism on audit quality. Conversely, the external locus of control weakens the effect of auditor’s independence and professional skepticism on audit quality. The results of this study indicate that auditors often face external pressure during the audit process, which has negative consequences for the quality of audited financial reports.
Co-Authors Arista, Anggia Intan Nurbaiti Fawziah Syaiful Iqbal