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M, Rasul
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Economics, Econometrics & Finance

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PENGARUH KEAHLIAN AUDITOR, RISIKO AUDIT, SITUASI AUDIT, DAN TEKANAN KETAATAN TERHADAP KETEPATAN PEMBERIAN OPINI DALAM AUDIT LAPORAN KEUANGAN (Studi Empiris Pada Kantor Akuntan Publik di Kota Batam, Padang dan Pekanbaru) Wadya, Rinalda Prasilia; M, Rasul; Volta, Diyanto
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine (1) the effect of the auditor's expertise on the accuracy of giving opinions in the financial statement audit (2) the effect of audit risk on the accuracy of giving opinions in the financial statement audit (3) the effect of the audit situation on the accuracy of giving opinions in the financial statement audit (4) the effect of compliance pressure on the accuracy of giving opinions in the financial statement audit. The data used in this study are primary data with a questionnaire as an instrument. The method used for sample selection was purposive sampling. The population in this study were Public Accounting Firms (KAP) located in Batam, Padang and Pekanbaru City. The number of samples in this study were auditors who worked in 24 KAPs distributed by 72 respondents and returned questionnaires as many as 72 questionnaires (100%). The data analysis technique used in this study is multiple linear regression analysis with the help of SPSS 25.0 for windows. The results of this study indicate that auditor expertise, audit risk, audit situation and compliance pressure are proven to affect the accuracy of giving opinions in auditing financial statements.Keywords: audit opinion, auditor expertise, audit risk, audit situation, compliance pressure.
PENGARUH KEAHLIAN AUDITOR, RISIKO AUDIT, SITUASI AUDIT, DAN TEKANAN KETAATAN TERHADAP KETEPATAN PEMBERIAN OPINI DALAM AUDIT LAPORAN KEUANGAN (Studi Empiris Pada Kantor Akuntan Publik di Kota Batam, Padang dan Pekanbaru) Wadya, Rinalda Prasilia; M, Rasul; Volta, Diyanto
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine (1) the effect of the auditor's expertise on the accuracy of giving opinions in the financial statement audit (2) the effect of audit risk on the accuracy of giving opinions in the financial statement audit (3) the effect of the audit situation on the accuracy of giving opinions in the financial statement audit (4) the effect of compliance pressure on the accuracy of giving opinions in the financial statement audit. The data used in this study are primary data with a questionnaire as an instrument. The method used for sample selection was purposive sampling. The population in this study were Public Accounting Firms (KAP) located in Batam, Padang and Pekanbaru City. The number of samples in this study were auditors who worked in 24 KAPs distributed by 72 respondents and returned questionnaires as many as 72 questionnaires (100%). The data analysis technique used in this study is multiple linear regression analysis with the help of SPSS 25.0 for windows. The results of this study indicate that auditor expertise, audit risk, audit situation and compliance pressure are proven to affect the accuracy of giving opinions in auditing financial statements.Keywords: audit opinion, auditor expertise, audit risk, audit situation, compliance pressure.
PENGARUH KOMITMEN ORGANISASI, PEMBERIAN REWARD, TINGKAT KESERIUSAN KECURANGAN DAN PERSONAL COST OF REPORTING TERHADAP NIAT UNTUK MELAKUKAN WHISTLEBLOWING (Studi Empiris Pada OPD Di Kota Dumai) Refina, Luqfia; M, Rasul; Supriono, Supriono
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study was aimed to examine the effect of organizational commitment, rewarding, the fercy level of fraud and personal cost of reporting to whistleblowing intention. Sample of this study is head of organizational regional device, head of subfinance, and treasurer who working in the Regional Device Organization Dumai city at 2020. The sampling method is used purposive sampling methode with total 102 respondents and the population 34 Regional Device Organization who used in this study. The data source used in the study was the primary data. Analysis of data is carried out using multiple regression analysis with the program of SPSS version 25.0 windows. The result proved that: (1) organizational commitment had a effect to Whistleblowing Intention. (2) rewarding had a effect to Whistleblowing Intention. (3) the fercy level of fraud had effect to Whistleblowing Intention. (4) personal cost of reporting had a effect to Whistleblowing Intention.Keyword : Organizational Commitment, Rewarding, The Fercy Level of Fraud and Personal Cost of Reporting, Whistleblowing Intention
Co-Authors Refina, Luqfia Supriono Supriono Volta Diyanto Wadya, Rinalda Prasilia