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Tigor Sitorus
Indonesian Police Science College
Arts Humanities Economics, Econometrics & Finance Other

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The Factors Affecting Audit Quality Tigor Sitorus; Tonny Hendratono; Nesia Fransisca
Journal of Economics, Business, & Accountancy Ventura Vol 23, No 2 (2020): August - November 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i2.2137

Abstract

This study aims to extend and investigate the relationship between professionalism, implementation of professional ethics, and audit quality by proposing client acceptability as a mediating variable for filling the previous research gap. It is a quantitative method conducted at public accountant offices in Jakarta with 176 respondents from 41 offices. The data were analyzed using the Structural Equation Model. The model is good and the Confirmatory Factor Analysis proves to have a high loading. The results show that professionalism has an insignificant negative effect on audit quality, but it has a significant negative effect on client acceptability. The implementation of professional ethics has a significant positive effect on audit quality and client acceptability. The client acceptability has a significant positive effect on audit quality. The result proves that client acceptance mediates the effect of implementing professional ethics on audit quality. The implication of this study is to contribute to the public accounting firm in a low-risk client acceptance policy in providing information so that public accountants can avoid submitting misleading financial information.
The Effect of Ethical Leadership, Code of Ethics on Integrity Mediated by Job Satisfaction M. Adhi Makayasa; Tigor Sitorus; Chairul Muriman Setyabudi
WIDYAKALA: JOURNAL OF PEMBANGUNAN JAYA UNIVERSITY Vol 7, No 2 (2020): Urban Development & Urban Lifestyle
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat UPJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (524.783 KB) | DOI: 10.36262/widyakala.v7i2.339

Abstract

This study aims to determine the effect of ethical leadership, code of ethics on police integrity mediated by job satisfaction  in Bandar Lampung City Police. Police integrity is a crucial phenomenon, because this is the foundation to improve the performance of individuals and organizations as expected by the Indonesian National Police (POLRI). The number of samples in this study were 250 police officers from five different units in the structure of Bandar Lampung City Police. The sampling method used is purposive sampling and cluster sampling. Structural Equation Model Analysis (SEM) is also used to test the effect of ethical leadership, code of ethics and job satisfaction by placing job satisfaction as a mediating variable on police integrity.In accordance with SEM analysis. This study finds that the code of ethics has an influence on job satisfaction (r = 0.45; p <0.00), and ethical leadership has a significant effect on job satisfaction (r = 0.39; p <0.00). The code of ethics affects the integrity of the police (r = 0.299; p<0.00). Furthermore, ethical leadership has a significant influence on police integrity (r = 0.575; p <0.00). Therefore, it can be concluded that the code of ethics has a strong direct effect on job satisfaction. In addition, job satisfaction has a stronger direct effect (r = 0.24; p <0.05) on police integrity.
Co-Authors Chairul Muriman Setyabudi M. Adhi Makayasa Nesia Fransisca Tonny Hendratono