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Dodik Aryanto
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

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PENGARUH PENGALAMAN AUDIT, SKEPTISME PROFESIONAL, DAN PENGETAHUAN AUDIT PADA INDIKASI TEMUAN KERUGIAN DAERAH I Gusti Ayu Agung Manik Trisna; Dodik Aryanto
E-Jurnal Akuntansi Vol 15 No 3 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

To be able to indicate the findings of a loss of area, an auditor must have extensive experience in conducting audits. The fact auditor experienced in performing the audit process more expert in indicate the existence of fraud and error. So that in conducting the audit process needs to be in the back by an attitude of professional skepticism and a broad knowledge of audit. The study was conducted at the office of the Inspectorate of Klungkung and Karangasem. The sample was selected using a non-probability sampling techniques. Data obtained through the deployment kueisoner to the auditor and analysis techniques used are multiple regression. The results showed testing instruments and classical assumptions are met. Based on the analysis, it is known audit experience, professional skepticism and knowledge audit findings indicated a positive effect on regional losses. These three variables are able to explain the effect of the findings indicated a loss of area equal to 76.9%, while the remaining 23.1% is explained by other variables not included in the research model.
PROFESIONALISME SEBAGAI PEMODERASI PENGARUH INDEPENDENSI PADA KINERJA AUDITOR Tirza Novia Made; Dodik Aryanto
E-Jurnal Akuntansi Vol 14 No 3 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The quality of the financial reports are focused on the performance of the auditors. To achieve a good performance, an auditor must have an attitude of independence in themselves. However, the fact shows that the auditor independence is now declining, so tha it also needs to be supported by the attitude of professionalism in carrying their duties. The inconsistency of the results before, so this study aims to determine the effect on the performance of the auditor's independence and also aims to determine whether professionalism will moderate the influence of independence on the auditor’s performance. The study was conducted in KAP that listed on the IAPI area of ??Bali in 2015. The samples were selected using a saturated techniques. The data was obtained through the deployment of a questionnaire to the auditors and the analytical techniques that is used in this research is simple regression analysis and MRA with an absolute difference test.The results showed that the test instruments and classical assumptions are met. Based on the analysis, it is known that the independence give a positive and significant impact on the performance of the auditors of Registered Public Accounting Firm in Bali. The study also found that professionalism is unable to moderate the influence of independence on the auditor’s performance.
Co-Authors I Gusti Ayu Agung Manik Trisna Tirza Novia Made