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All Journal Jurnal Tekun Eduvest - Journal of Universal Studies
Ratna Mappanyuki
Universitas Mercu Buana
Aerospace Engineering Computer Science & IT Health Professions Neuroscience Social Sciences Other

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PENGARUH AKUNTABILITAS DAN KECERDASAN EMOSIONAL TERHADAP KUALITAS AUDIT DENGAN PARTNER PERCEPTIONS OF PARTNER ROTATION SEBAGAI VARIABEL MODERATING (Studi Pada KAP Yang Mengikuti PPL IAPI di Jakarta 2019 dan Kantor Akuntan Publik di Jakarta Selatan) Rofiah Rofiah; Ratna Mappanyuki
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 10, No 2 (2019)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v10i2.17617

Abstract

Penelitian ini bertujuan untuk menguji pengaruh akuntabilitas dan kecerdasan emosional terhadap kualitas audit dengan partner perception of partner rotation sebagai variabel moderating. Responden dalam penelitian ini adalah para auditor yang bekerja di Kantor Akuntan Publik yang mengikuti PPL IAPI di Jakarta 2019 dan Kantor Akuntan Publik di Jakarta Selatan. Penelitian ini dilakukan terhadap 62 responden dengan menggunakan data primer melalui kuesioner yang disebarkan langsung kepada para responden. Metode penentu sampel yang digunakan dalam penelitian ini adalah purposive sampling. Metode penelitian ini menggunakan pendekatan deskriptif dan kausal. Data dalam penelitian ini dianalisis dengan menggunakan software Smart-PLS Versi 3.0. Hasil Penelitian ini menunjukan bahwa akuntabilitas tidak signifikan terhadap kualitas audit dan kecerdasan emosional signifikan terhadap kualitas audit dan partner perceptions of partner rotation bukanlah variabel moderasi bagi akuntabilitas dan partner perceptions of partner rotation merupakan variabel moderasi bagi kecerdasan emosional terhadap kualitas audit.
Influence Audit Evidence And Materiality Against Lack Detection (Survey At Public Accounting Firms Throughout Dki Jakarta) Ersyafitri Ersyafitri; Ratna Mappanyuki
Eduvest - Journal of Universal Studies Vol. 5 No. 7 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i7.51527

Abstract

Research purposes This study aims to determine the effect of audit evidence and materiality on fraud detection (survey at public accounting firms in DKI Jakarta). as Respodent. SPSS 25 is used as a tool used to analyze data. The research data used comes from a questionnaire collected using the survey method. The survey was conducted for one month from September 2, 2019 to September 30, 2019. The survey was carried out in the DKI area. The results of the study and data analysis used simple linear regression. Research result Based on the analytical results, it can be seen that the audit evidence and materiality variables have no effect on fraud detection. Research limitations / limitations The studies in this study have not been able to answer all the causal phenomena of fraud detection. The data used is still small, as many as 176 auditors and the object used as the unit of analysis is only one type of auditor who works in a public accounting firm. PractitionersThis study encourages all auditors, especially those who work in public accounting firms, to have a professional suspicion in performing their duties in order to be able to detect fraud in the company. Originality / value: In this study the focus is on proving whether audit evidence and materiality will give an Auditor the ability to detect fraud.
Co-Authors Ersyafitri Ersyafitri Rofiah Rofiah