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All Journal Quantitative Economics and Management Studies Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Paulus, Sugiono
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics

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PENGARUH SPECIALIZATION INDUSTRIAL AUDITOR, EXPERIENCE AUDITOR, CONTINUING PROFESSIONAL EDUCATION TERHADAP AUDIT REPORT LAG DENGAN EFFECTIVENESS OF THE AUDIT COMMITTEE SEBAGAI VARIABEL MODERASI Ghina, Aliah; Paulus, Sugiono; Harahap, Devianti Yunita
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 3 (2022): Edisi September - Desember 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.509 KB) | DOI: 10.31955/mea.v6i3.2534

Abstract

Pengujian pada audit report lag dengan menggunakan karakteristik auditor eksternal yaitu specialization industrial auditor, experience auditor, continuing professional education sebagai variabel independen, variabel moderasi effectiveness of the audit committee dan variable kontrol financial condition dan firm size di Bursa Efek Indonesia pada sektor usaha trade, service, and investmen periode 2016 s.d 2019 digunakan penulis pada penelitian ini. Metode purposive sampling digunakan, sehingga sampel 97 perusahaan, periode pengamatan 4 tahun, menghasilkan 388 laporan audit perusahaan. Pengolahan data menggunakan aplikasi Eviews 12. Temuan pengujian disimpulkan secara simultan continuing professional education, experience auditor, specialization industrial auditor, financial condition, and firm size berpengaruh pada audit report lag secara signifikan. Pada pengujian parsial terdapat dua variabel yang berpengaruh specialization industrial auditor berpengaruh negatif signifikan dan financial condition terhadap audit report lag signifikan berpengaruh positif. Untuk variabel moderasi effectiveness of the audit committee dapat memoderasi variabel continuing professional education pada audit report lag, untuk variabel experience auditor dan specialization industrial auditor pada pengujian ini tidak menunujukan pengaruh signifikan.
The Influence of Competence, Independence, and Supervision on Dysfunctional Audit Behavior (Case Study at the BPK Representative Office of West Java Province) Dewi, Laura Evita; Paulus, Sugiono; Harahap, Devianti Yunita
Quantitative Economics and Management Studies Vol. 5 No. 4 (2024)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems2755

Abstract

The purpose of this study is to analyze the three variables—competence, independence, and supervision—that influence dysfunctional audit behavior. It examines whether competence, independence, and supervision influence dysfunctional audit behavior directly and/or indirectly. Data were collected from 60 respondents/auditors from the BPK Representative Office of West Java Province using simple random sampling and analyzed with SPSS 26.0. The findings reveal that competence and independence have a significant and direct negative influence on dysfunctional audit behavior, while supervision does not have a direct influence on dysfunctional audit behavior. Furthermore, supervision through competence and independence has an indirect influence on dysfunctional audit behavior. To obtain a more complete view and recommendations for future BPK improvements, it is advised that future research be conducted using a more holistic approach for the BPK as an organization, using the same or appropriate factors.
Co-Authors Dewi, Laura Evita Ghina, Aliah Harahap, Devianti Yunita