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All Journal Neo Journal of economy and social humanities Lead Journal of Economy and Administration
Maswar Patuh Priyadi
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA)
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Influence Of Competence, Due Professional Care, Integrity, And Auditor Independence On Audit Quality With The Implementation Of Quality Assurance As A Moderating Variable: Study On The Audit Unit Of The East Java DJBC Regional Office I Taufan Aditya Perdana; Wahidahwati; Maswar Patuh Priyadi
Neo Journal of economy and social humanities Vol 2 No 3 (2023): Neo Journal of Economy and Social Humanities, September 2023
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v2i3.123

Abstract

This study aims to test and analyze the effect of competence, due professional care, integrity, and auditor independence on audit quality with the implementation of quality assurance as a moderating variable. The study population was functional auditors and executors of examiners assigned to assist in conducting audits at the Regional Office of the Directorate General of Customs and Excise East Java I. The sampling technique used a saturated sample, namely the entire population totaling 47 (forty-seven). The sampling technique used saturated samples, namely the entire population of 47 (forty-seven) people as research samples. This type of research is quantitative research, with data collection methods through questionnaires. The data analysis technique to test the hypothesis uses Partial Least Square - Structural Equation Modeling with the SmartPLS program.The results showed: 1) auditor competence has a significant and positive effect on audit quality, 2) due professional care has a significant and positive effect on audit quality, 3) auditor integrity has a significant and positive effect on audit quality, 4) auditor independence has no effect on audit quality, 5) implementation of quality assurance has a significant and positive effect on audit quality, 6) the implementation of quality assurance is able to moderate the effect of auditor competence on audit quality, 7) the implementation of quality assurance is able to moderate the effect of due professional care on audit quality, 8) the implementation of quality assurance does not moderate the effect of auditor integrity on audit quality, 9) the implementation of quality assurance does not moderate the effect of auditor independence on audit quality.
The Effect Of Moral Equity, Locus Of Control, Environmental Uncertainty, Organizational Commitment, Reward, And Motivation On Budgetary Slack: Participatory Budgeting As A Moderating Variable Anjelika Harniaty Sinaldi; Akhmad Riduwan; Maswar Patuh Priyadi
Lead Journal of Economy and Administration Vol 2 No 1 (2023): Lead Journal of Economy and Administration (LEJEA), August 2023
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/lejea.v2i1.122

Abstract

This study aimed to examine and analyze the effect of moral equity, locus ofcontrol, environment uncertainty, organizational commitment, reward, andmotivation onbudgetary slack: participative budgeting as a moderating variable. The population was all employees who worked at Local Government Organization in East Manggarai Sub-district. Moreover, the data collection technique used purposive sampling. In line with that, there were 115 employees as the sample. Furthermore, the instrument in the data collection technique used questionnaires. The research was quantitative. Additionally, the data analysis technique used multiple linear regression. As the result, it concluded that: (a) moral equity had a negative effect on budgetary slack; (b) locus of control had a negative effect on budgetary slack; (c) motivation had a negative effect on budgetary slack, (d) participative budgeting strengthened the effect of moral equity on budgetary slack; (e) environment uncertainty did not affect on budgetary slack: (f) organizational commitment did not affect budgetary slack; (g) reward did not affect budgetary slack; (h) participative budgeting did not moderate the effect of locus of control on budgetary slack; (i) participative budgeting did not moderate the effect of environment uncertainty om budgetary slack; (j) participative budgeting did not moderate the effect of organizational commitment on budgetary slack; (k) participative budgeting did not moderate the effect of reward on budgetary slack; and (l) participative budgeting did not moderate the effect of motivation on budgetary slack.
Co-Authors Akhmad Riduwan Anjelika Harniaty Sinaldi Taufan Aditya Perdana Wahidahwati