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All Journal Jurnal Mantik International Journal of Economics Development Research (IJEDR) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) All Fields of Science Journal Liaison Academia and Sosiety
Shita Tiara
Universitas Muslim Nusantara Al-Washliyah
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Analysis Of Factors Affecting Auditor Performance At The Public Accounting Office Of Medan City Fani Adelia; Shita Tiara
Jurnal Mantik Vol. 6 No. 2 (2022): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v6i2.2743

Abstract

Abstract This study aims to determine the effect of work experience, gender, job satisfaction, work discipline, independence and audit fees on the performance of auditors at the Medan City Public Accounting Firm. The results of the multiple linear regression test obtained the equation Y = -15.856 + (-0.386)X1 + 0.041X2 + 0.646X3 + 0.413X4 + 0.482X5 + 0.539X6 + e, where only the variables of job satisfaction, work discipline, independence and audit fees have significant effect on the auditor performance variable, while the work experience and gender variables do not have a significant effect on the auditor performance variable. To determine whether or not the hypothesis is accepted in this study, the t test (partial) and the F test (simultaneous) are used. For the results of the t-test (partial) on the work experience variable, the value of tcount > ttable is -1.447 < 2.03, on the gender variable, the value of tcount > ttable is 0.066 < 2.03, on the job satisfaction variable, the value of tcount is obtained > ttable which is 2.184 > 2.03, on the work discipline variable, the value of tcount > ttable is 2.259 > 2.03, on the independence variable, the value of tcount > ttable is 3.044 > 2.03, and on the audit fee variable, the value is obtained tcount > ttable that is 2,589 > 2.03. Thus, H1 and H2 were rejected because tcount < ttable, while H3, H4, H5 and H6 were accepted because tcount > ttable. Then for the results of the F test (simultaneous) the value of Fcount > Ftable is 18.114 > 2.86. Thus H7 is accepted because Fcount > Ftable. Therefore, it can be concluded that only job satisfaction, work discipline, independence and audit fees partially have a significant and positive effect on the performance of auditors at the Medan City Public Accounting Firm. While work experience and gender partially have no significant and negative effect on the performance of auditors at the Medan City Public Accounting Firm. But all independent variables, namely work experience, gender, job satisfaction, work discipline, independence and audit fees simultaneously have a significant and positive effect on the performance of auditors at the Medan City Public Accounting Firm.
Pengaruh Etika Profesi, Pengalaman dan Opini Publik Terhadap Pengambilan Keputusan bagi Auditor di BPK RI Perwakilan Provinsi Sumatera Utara Nurhafika Nurhafika; Shita Tiara
All Fields of Science Journal Liaison Academia and Sosiety Vol 2, No 2: Juni 2022
Publisher : Lembaga Komunikasi dan Informasi Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58939/afosj-las.v2i2.225

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh etika profesi, pengalaman dan opini publik terhadap pengambilan keputusan bagi Auditor di BPK RI Perwakilan Sumatera Utara. Penelitian ini menggunakan metode penelitian kuantitatif. Sampel penelitian ditetapkan sebanyak 60 orang. Hasil penelitian ini menunjukkan bahwa secara parsial etika profesi berpengaruh positif dan signifikan terhadap pengambilan keputusan bagi Auditor di BPK RI Perwakilan Sumatera Utara. Secara parsial pengalaman berpengaruh positif dan signifikan terhadap pengambilan keputusan bagi Auditor di BPK RI Perwakilan Sumatera Utara. Secara parsial opini publik berpengaruh negatif dan signifikan terhadap pengambilan keputusan bagi Auditor di BPK RI Perwakilan Sumatera Utara. Hasil uji F menunjukkan nilai Fhitung = 87,429 Ftabel = 2,54 dan signifikansi 0,000 0,05, artinya secara simultan etika profesi, pengalaman dan opini publik secara simultan berpengaruh positif dan signifikan terhadap pengambilan keputusan bagi Auditor di BPK RI Perwakilan Sumatera Utara. Nilai Adjusted R Square (R2) adalah sebesar 0,815 artinya etika profesi, pengalaman dan opini publik menjelaskan pengaruhnya terhadap pengambilan keputusan bagi auditor sebesar 0,815 atau 81,5%, sedangkan sisanya 18,5% dijelaskan oleh faktor lain yang tidak diteliti dalam penelitian ini.Kata Kunci: Pengaruh; Etika Profesi; Pengalaman; Opini Publik; Auditor
The Influence Financial Advisor Recommendations on the Investment Decisions of Student Investor in Medan With Intention as a Predicator and Financial Literacy as Moderator Alistraja Dison Silalahi; Sri Wardany; Cita Ayni Putri Silalahi; Shita Tiara
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 1 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v4i2.2028

Abstract

This study aims to find and analyze the effect of financial advisor recommendations on investment decisions of students in Medan with the intention as a mediator and financial literacy as a moderator. This research is a quantitative research with an explanatory research model, with primary data. Data collection techniques using a questionnaire. The data analysis technique is statistical analysis based on partial least squares. The results of the study found that financial advisor recommendations have an effect on investor intentions. Investor intention influences investment decision. Financial advisor recommendations influence investment decisions. Financial literacy has no effect on investor intentions. Investor intent significantly mediates the relationship between financial advisory recommendations and investment decisions. Financial literacy does not moderate the effect of financial advisor recommendations on investment intentions.
AUDITOR'S ABILITY TO DETECT FRAUD: THE ROLE OF TRAINING AS A MODERATOR Shita Tiara; Debbi Chyntia Ovami; Henny Zurika Lubis; Camelya Adelyani Br Hutagalung; Gadiez Salsabilla Panjaitan
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 1 (2025): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i1.2546

Abstract

The ability of auditors to detect fraud is a crucial aspect in maintaining the integrity and transparency of financial statements. In the midst of the complexity and dynamics of the business world, fraudulent practices in financial statements are growing, so auditors are required to have better skills and abilities in detecting these actions. The results showed that redflags had an effect on the auditor's ability to detect fraud, while the auditor's personality and time pressure had no effect on the auditor's ability to detect fraud. The training moderated the influence of auditor personality on auditors' ability to detect fraud, but did not moderate the influence of redflags and time pressure on auditors' ability to detect fraud.
Co-Authors Alistraja Dison Silalahi Camelya Adelyani Br Hutagalung Cita Ayni Putri Silalahi Fani Adelia Gadiez Salsabilla Panjaitan Henny Zurika Lubis Nurhafika Nurhafika Ovami, Debbi Chyntia Sri Wardany