cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota semarang,
Jawa tengah
INDONESIA
Accounting Analysis Journal
Published by Universitas Negeri Semarang
ISSN : 22526765     EISSN : 25026216     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Accounting Analysis Journal is a peer-reviewed international journal contains theoretical as well as empirical studies regarding the Financial and Capital Market Accounting, Auditing, Accounting Information Systems, Management Accounting, Taxation, Public Sector Accounting, Islamic Accounting and Accounting Vocational Education
Arjuna Subject : -
Articles 901 Documents
 27   28   29   30   31 
Factors Affecting Taxpayers’ Satisfaction of E-Billing System Users Nurhayati, Nurhayati; Kusmuriyanto, Kusmuriyanto
Accounting Analysis Journal Vol 6 No 2 (2017): July 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i2.15408

Abstract

Penelitian ini bertujuan untuk menguji apakah persepsi kegunaan, kualitas sistem informasi, kualitas informasi, dan kualitas pelayanan pajak berpengaruh secara parsial dan simultan terhadap kepuasan wajib pajak pengguna e-billing system. Populasi penelitian ini adalah wajib pajak pengguna e-billing system yang terdaftar di KPP Pratama Semarang Barat sejumlah 7.426 wajib pajak. Metode pengambilan sampel menggunakan convenience sampling dengan jumlah sampel yang digunakan sebanyak 97 responden. Metode analisis yang digunakan dalam penelitian ini adalah analisis statistik deskriptif dan analisis regresi linier berganda dengan program SPSS Versi 21. Hasil penelitian ini menunjukkan bahwa persepsi kegunaan dan kualitas informasi secara parsial berpengaruh positif terhadap kepuasan wajib pajak pengguna e-billing system. Kualitas sistem informasi dan kualitas pelayanan pajak secara parsial tidak berpengaruh terhadap kepuasan wajib pajak pengguna e-billing system. Persepsi kegunaan, kualitas sistem informasi, kualitas informasi, dan kualitas pelayanan pajak secara simultan berpengaruh terhadap kepuasan wajib pajak pengguna e-billing system. Kesimpulan dalam penelitian ini adalah kepuasan wajib pajak pengguna e-billing system dipengaruhi oleh variabel persepsi kegunaan dan kualitas informasi. The study aimed to examine the effect of perceived usefulness, quality of information system, quality of information, and quality of tax service partially and simultaneously to taxpayer satisfaction of e-billing system users. The population in this study are taxpayer of e-billing system users registered in KPP Pratama Semarang Barat with total number of 7.426 taxpayers. The sampling technique used in this research is convenience sampling with a sample of 97 respondents. The analysis method used in this research is descriptive statistical analysis and multiple regression analysis with SPSS version 21 programs. The results showed that perceived usefulness and quality of information partially positive effect to taxpayer satisfaction of e-billing system users. Quality of information system and quality of tax service partially not effect to taxpayer satisfaction of e-billing system users. Perceived usefulness, quality of information system, quality of information, and quality of tax service had an effect to taxpayer satisfaction of e-billing system users. The conclusion in this research is taxpayer satisfaction of e-billing system users influenced by variable of perceived usefulness and quality of information.
Analysis of Determinant of Financial Statements Quality of Amil Zakat Agencies in Semarang City Apriliani, Eka; Jayanto, Prabowo Yudo
Accounting Analysis Journal Vol 6 No 2 (2017): July 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i2.15409

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris pengaruh kompetensi sumber daya manusia, penerapan standar akuntansi zakat dan infak/ sedekah (PSAK 109), pengendalian intern, pemanfaatan teknologi informasi, dan employee engagement terhadap kualitas laporan keuangan Lembaga Amil Zakat di Kota Semarang. Populasi penelitian ini adalah seluruh Lembaga Amil Zakat di Kota Semarang. Teknik pengambilan sampel menggunakan purposive sampling, diperoleh 9 Lembaga Amil Zakat sebagai sampel. Pengumpulan data penelitian ini menggunakan instrumen kuesioner. Metode analisis yang digunakan adalah Structural Equation Modelling (SEM) dengan Partial Least Square (PLS) dengan alat analisis SmartPLS3.0. Hasil penelitian menunjukkan bahwa kompetensi sumber daya manusia, penerapan standar akuntansi zakat dan infak/ sedekah (PSAK 109), pengendalian intern, dan employee engagement berpengaruh positif terhadap kualitas laporan keuangan. Namun, pemanfaatan teknologi informasi tidak berpengaruh terhadap kualitas laporan keuangan. Simpulan dari penelitian ini adalah bahwa kompetensi sumber daya manusia, penerapan standar akuntansi zakat dan infak/ sedekah (PSAK 109), pengendalian intern, dan employee engagement mendukung terciptanya kualitas laporan keuangan LAZ di kota Semarang dan pemanfaatan teknologi informasi tidak mendukung terciptanya kualitas laporan keuangan LAZ di Semarang This research aimed to gets empirical evidence of the effect of human resource competence, implementation of ZIS financial accounting standard (PSAK 109), intern control, information technology utilization, and employee engagement on the quality of financial reporting’s zakat management institution in Semarang. Population in this research are whole zakah management institutions in Semarang. Sampling technique used purposive sampling, amount 9 zakah management institutions as sample. Collecting data this research used questionnaire instrument. Analyse method used Structural Equation Modelling (SEM) with Partial Least Square (PLS) with SmartPLS3.0. The result show that human resource competence, implementation of ZIS financial accounting standard (PSAK 109), intern control, and employee engagement have positive effect on the quality of financial reporting. But, information technology utilization does not have an effect on the quality of financial reporting. Conclusion from this research that human resource competence, implementation of ZIS financial accounting standard (PSAK 109), intern control, and employee engagement support to create quality of financial reporting’s zakah management institutions in Semarang and information technology utilization does not support to create quality of financial reporting’s zakah management institutions in Semarang.
Analysis of Influence of Characteristics of Islamic Supervisory Board toward Islamic Financial Performance Rifai, Achmad; Asrori, Asrori
Accounting Analysis Journal Vol 6 No 2 (2017): July 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i2.15947

Abstract

Tujuan dari penelitian ini adalah untuk untuk menguji dan menganalisis karakteristik Dewan Pengawas Syariah yang direpresentasikan dengan DPS Scientific Backgrounds, Attendance of DPS Meeting, dan DPS Multi-positions terhadap Islamic Financial Performance melalui kesesuaian pelaporan syariah sebagai mediasi. Populasi penelitian adalah seluruh bank umum syariah yang ada Indonesia periode tahun 2011- 2015. Jumlah sampel yang diuji sebanyak 8 bank umum syariah yang dipilih dengan metode purposive sampling. Penelitian ini menganalisis laporan tahunan bank umum syariah dengan metode content analysis. Metode analisis yang digunakan adalah Structural Equation Modelling (SEM) dengan Partial Least Square (PLS) Path Modelling dengan alat analisis SmartPLS 3.0. Hasil penelitian menunjukkan bahwa Attendance of DPS Meeting dan kesesuaian pelaporan syariah berpengaruh secara langsung terhadap Islamic Financial Performance. Variabel DPS Scientific Backgrounds dan rangkap jabatan tidak berpengaruh secara signifikan terhadap Islamic Financial Performance. Sedangkan variabel kesesuaian pelaporan syariah berpengaruh positif dan signifikan memediasi hubungan DPS Scientific Backgrounds terhadap Islamic Financial Performance, namun tidak mampu memediasi hubungan Attendance of DPS Meeting dan DPS Multi-positions terhadap Islamic Financial Performance. The purpose of this is study to examine and analyze the characteristics of the Sharia Supervisory Board (SSB) is represented by the SSB scientific background, SSB meeting attendance, and SSB dual position on Islamic financial performance through sharia conformance reporting as mediation. The population is all existing Islamic banks Indonesia period 2011-2015. The number of samples tested by 8 Islamic commercial bank selected by purposive sampling method. This study analyzed the annual reports of Islamic banks with content analysis. The analytical method used is Structural Equation Modelling (SEM) with Partial Least Square (PLS) path modeling analysis tool SmartPLS 3.0. The results showed that the presence of SSB meeting attendance and sharia conformance reporting have a direct impact on the Islamic financial performance. SSB scientific background variables and SSB dual position do not significantly affect the Islamic financial performance. While variable sharia conformance reporting positive and significant effect mediates the relationship DPS scientific background to the Islamic financial performance, but is not able to mediate the association SSB meeting attendance and SSB dual position on the Islamic financial performance. Based on the result, it can be conclude that SSB meeting attendance and sharia conformance reporting have effect on Islamic financial performance.
Analysis of Premature Termination Factors on Audit Procedures with KAP Quality Control as Moderating Variable Salsabila, Laila; Sukirman, Sukirman
Accounting Analysis Journal Vol 6 No 2 (2017): July 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i2.16125

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh time pressure, risiko audit, komitmen profesional dan turnover intentions terhadap penghentian prematur atas prosedur audit dengan kontrol kualitas KAP sebagai variabel moderating. Sampel penelitian berjumlah 51 auditor dengan metode pengambilan sampel yang digunakan adalah convenience sampling dan instrumen yang digunakan adalah kuesioner. Metode analisis data penelitian ini yaitu analisis regresi berganda dan uji MRA. Hasil penelitian ini menunjukkan bahwa time pressure dan risiko audit secara parsial berpengaruh positif dan signifikan terhadap penghentian prematur atas prosedur audit. Komitmen profesional, turnover intentions dan kontrol kualitas KAP secara parsial tidak berpengaruh signifikan terhadap penghentian prematur atas prosedur audit. Kontrol kualitas KAP memoderasi pengaruh time pressure dan risiko audit terhadap penghentian prematur atas prosedur audit, sedangkan kontrol kualitas KAP tidak memoderasi pengaruh komitmen profesional dan turnover intentions terhadap penghentian prematur atas prosedur audit. Simpulan dari penelitian ini adalah penghentian prematur atas prosedur audit dipengaruhi oleh time pressure dan risiko audit, serta kontrol kualitas memperlemah pengaruh time pressure dan risiko audit terhadap penghentian prematur atas prosedur audit This study aims to analyze the effect of time pressure, audit risk, professional commitment, and turnover intentions on premature sign off with control quality as a moderating variable. The samples were 51 auditors with the sampling method used was convenience sampling and a questioner to collect data. Data analysis used to multiple regression analysis and MRA test. The results show that the time pressure and the audit risk positive significantly influenced premature sign off. Professional commitment, turnover intentions, and quality control partially were not significantly influenced on premature sign off. Quality control of public accountant office influenced on the relationship of time pressure and audit risk toward of premature sign off, while the quality control of public accountant office has no influence on the relationship professional commitment and turnover intentions toward of premature sign off. Conclusions from this research are premature sign off influenced by time pressure an audit risk, and quality control weaken of relationship of time pressure and audit risk toward premature sign off.
The Effect of Leverage, Firm Size, Managerial Ownership, Size of Board Commissioners and Profitability to Accounting Conservatism Yuliarti, Dita; Yanto, Heri
Accounting Analysis Journal Vol 6 No 2 (2017): July 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i2.16675

Abstract

Penelitian ini bertujuan untuk menganalisispengaruhleverage, ukuran perusahaan, kepemilikan manajerial, ukuran dewan komisaris dan profitabilitas terhadap konservatisme akuntansi.Populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar pada Bursa Efek Indonesia tahun 2011- 2015. Sampel dalam penelitian ini dipilih dengan menggunakan metode purposive sampling, sehingga diperoleh 70 unit analisis. Teknik analisis yang digunakan adalah regresi linear berganda dengan aplikasi SPSS. Hasil penelitian menunjukkan bahwa variabel leverage dan ukuran dewan komisaris secara positif signifikan berpengaruh terhadap konservatisme akuntansi, sedangkanukuran perusahaan dankepemilikan manajerial tidak berpengaruh signifikan terhadap konservatisme akuntansi. Profitabilitas berpengaruh negatif signifikan terhadap konservatisme akuntansi. Hasil penelitian dapat disimpulkan bahwa konservatisme akuntansi dipengaruhi oleh leverage, ukuran perusahaan, kepemilikan manajerial, ukuran dewan komisaris dan profitabilitas. This study aims to determine the effect of leverage, firm size, managerial ownership, board size and profitability to accounting conservatism. The population in this study is a mining company listed on the Indonesia Stock Exchange in 2011-2015. The sample in this study was chosen using purposive sampling method, so obtained by 70 unit of analysis. The analysis technique used is multiple regression with SPSS application. The results showed that the leverage and size of the board of commissioners positively significantly influenced accounting conservatism, while firm size and managerial ownership did not affect accounting conservatism. Profitability has a significant negative effect on accounting conservatism. The results of the study can be concluded that accounting conservatism affected by leverage, size, managerial ownership, boardsize and profitability .  
Analysis of Factors Affecting The Tendency of Accounting Fraud with An Ethical Behavior As Intervening Variable Nurlaeliyah, Siti; Anisykurlillah, Indah
Accounting Analysis Journal Vol 6 No 2 (2017): July 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i2.16892

Abstract

Tujuan penelitian ini adalah untuk menganalisis faktor-faktor yang mempengaruhi kecenderungan kecurangan akuntansi dengan perilaku tidak etis sebagai variabel intervening. Populasi dari penelitian ini seluruh pengurus koperasi wanita di Kota Semarang. Sampel dalam penelitian sebanyak 61 pengurus koperasi wanita di Kota Semarang dengan teknik sampling yang digunakan yaitu convinience sampling. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi berganda. Keefektifan pengendalian internal dan perilaku tidak etis berpengaruh terhadap kecenderungan kecurangan akuntansi, sedangkan ketaatan aturan akuntansi, kesesuaian kompensasi, dan asimetri informasi tidak berpengaruh. Keefektifan pengendalian internal, kesesuaian kompensasi, dan asimetri informasi berpengaruh terhadap perilaku tidak etis, sedangkan ketaatan aturan akuntansi tidak berpengaruh. Keefektifan pengendalian internal, kesesuaian kompensasi, dan asimetri informasi berpengaruh terhadap kecenderungan kecurangan akuntansi melalui perilaku tidak etis, sedangkan ketaatan aturan akuntansi tidak berpengaruh. Berdasarkan hasil penelitian, dapat disimpulkan bahwa kecenderungan kecurangan akuntansi dipengaruhi oleh perilaku tidak etis dan keefektifan pengendalian internal, sedangkan perilaku tidak etis dipengaruhi oleh keefektifan pengendalian internal, kesesuaian kompensasi, dan asimetri informasi. The purpose of this study is to analyze the factors that influence the tendency of accounting cheating with unethical behavior as intervening variable. The population of this study is all female cooperative managers in Semarang City. The sample in this research is 61 female cooperative managers in Semarang City with sampling technique used is convenience sampling. The analysis technique used in this research is multiple regression analysis. The effectiveness of internal controls and unethical behavior has an effect on the tendency of accounting fraud, while compliance with accounting rules, compensation compliance, and information asymmetry have no effect. The effectiveness of internal controls, compliance of compensation, and information  asymmetry have an effect on unethical behavior, while the obedience of accounting rules has no effect on unethical behavior. Based on the results of the study, it can be concluded that the tendency of accounting fraud is influenced by unethical behavior and effectiveness of internal control, while unethical behavior is influenced by the effectiveness of internal control, compensation suitability, and information asymmetry.
The Influence of Experience and Time Budget Pressure on Audit Quality with Compensation As Moderating Variable Najib, Muhammad Ihda Ainun; Suryandari, Dhini
Accounting Analysis Journal Vol 6 No 3 (2017): November 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i3.17795

Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang dapat mempengaruhi kualitas audit meliputi pengalaman sebagai faktor internal auditor, tekanan anggaran waktu dan kompensasi sebagai faktor eksternal auditor. Populasi pada penelitian ini auditor yang bekerja pada Kantor Akuntan Publik di Kota Semarang. Sampel pada penelitian ini diambil dari auditor Kantor Akuntan Publik di Kota Semarang yang bersedia untuk menjadi objek pada penelitian. Teknik pengambilan sampel menggunakan convenience sampling. Jumlah sampel yang diolah 61 responden. Teknik analisis statistik yang digunakan adalah analisis regresi linear berganda dan uji interaksi untuk menguji pengaruh variabel moderasi. Hasil dari penelitian ini menunjukkan pengalaman dan tekanan anggaran waktu berpengaruh negatif terhadap kualitas audit. Sedangkan kompensasi berpengaruh positif terhadap kualitas audit. Hasil dari kompensasi sebagai variabel moderasi yaitu kompensasi tidak dapat memoderasi pengaruh pengalaman terhadap kualitas audit, namun kompensasi mampu memoderasi pengaruh tekanan anggaran waktu terhadap kualitas audit. Kesimpulan dari penelitian ini, auditor yang tidak berpengalaman tetap dapat menghasilkan kualitas audit yang baik karena hasil pekerjaannya dikoreksi oleh auditor senior terlebih dahulu. This study aims to determine the factors that may affect the quality of audit include experience as an internal factor auditor, time budget pressure and compensation as an external factor auditor. The population in this study auditors who work at Public Accounting Firm in Semarang City. The sample in this study was taken from the auditor Public Accounting Firm in Semarang City that is willing to be the object of research. The sampling technique uses convenience sampling. The number of samples processed 61 respondents. Statistical analysis technique used is multiple linear regression analysis and interaction test to test the influence of moderation variables. The result of this research shows that experience and time budget pressure affects audit qualitynegatively. Besides, compensation has a positive effect on audit quality. The result of compensation as a moderating variable is that compensation can not moderate the effect of experience on audit quality, but compensation is able to moderate the effect of time budget pressures on audit quality. The conclusion of this study, inexperienced auditors can still produce a good quality audit because the work is corrected by the senior auditor first.
Factors Affecting Tax Avoidance on Manufacturing Companies Listed on IDX Falistiani Putri, Tiara Riza; Suryarini, Trisni
Accounting Analysis Journal Vol 6 No 3 (2017): November 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i3.18198

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh corporate social responsibility, kompensasi rugi fiskal, profitability, leverage, kepemilikan institusional, dan ukuran perusahaan terhadap tax avoidance. Populasi dalam penelitian ini adalah 121  perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011-2015. Teknik yang digunakan dalam pengambilan sampel adalah purposive sampling, sehingga diperoleh sampel akhir sebanyak 33 perusahaan manufaktur atau sebanyak 165 unit analisis. Analisis data menggunakan analisis regresi data panel dengan Eviews 9.0. Hasil penelitian ini menunjukkan bahwa secara parsial corporate social responsibility, kompensasi rugi fiskal, dan profitability berpengaruh negatif terhadap tax avoidance, ukuran perusahaan berpengaruh positif terhadap tax avoidance, sedangkan leverage dan kepemilikan institusional tidak berpengaruh terhadap tax avoidance. Berdasarkan hasil penelitian dapat disimpulkan bahwa hanya ukuran perusahaan yang mampu meningkatkan praktik tax avoidance. The purpose of this research is to analyze the effect of corporate social responsibility, fiscal loss compensation, profitability, leverage, institutional ownership, and firm size on tax avoidance. The population of this research are 121 manufacturing company listed in the Indonesia Stock Exchange during 2011-2015. The technique used in sampling is purposive sampling, so that the final sample are 33 manufacturing companies or 165 unit analysis. Research data analysis using panel data regression analysis with Eviews 9.0.. The results of this research show that partially corporate social responsibility fiscal loss compensation, and profitability have negative impact on tax avoidance, firm size has positive impact on tax avoidance, while leverage, and institutional ownership does not have impact on tax avoidance. Based on the research result can be conclude that the factors that can improve the practice of tax avoidance is firm size, where the large of firm size will also increasingly complex of firm’s transaction so that it may cause a variety of loopholes to minimize corporate tax expense.
The Determinant of Regional Financial Information Transparency on the Official Website of Local Government Annisa, Rifka; Murtini, Henny
Accounting Analysis Journal Vol 7 No 1 (2018): March 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i1.18213

Abstract

This study aims to determine the effect of political competition, local government’s size, local government’s financial independency, audit opinion, and complexity of government to the availability and accessibility of regional financial information (IKD) on the official website of the local government. The measurement of the availability of IKD used component total of LKPD and APBD 2015, while the measurement accessibility of IKD used index of IKD. The population of this study is all of local governments on Java Island that consist of regency government, and district government. The amount of local governments is 119. To collect the data, the writer took 91 local governments from the population as the sample by using Purposive Sampling. The writer also used documentation technique to collect data. Research data analysis uses descriptive analysis statistical and multiple regression analysis with SPSS version 21. The result of this research showed that political competition and audit opinion gives effect to IKD availability on the first research model. The second research model results are political competition and complexity of government gives effect to regional financial information accessibility. The conclusion of this study explain political competition, audit opinion and government complexity affect the availability and accessibility of IKD.
The Effect of Emotional Intelligence and Auditor’s Experience on Audit Quality with Independence as A Moderating Variable Kusuma, Satria Panji; Sukirman, Sukirman
Accounting Analysis Journal Vol 6 No 3 (2017): November 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i3.18218

Abstract

Penelitian ini bertujuan untuk menguji peran independensi dalam memoderasi pengaruh kecerdasan emosional dan pengalaman auditor terhadap kualitas audit. Populasi dalam penelitian ini adalah seluruh auditor yang bekerja pada Kantor Akuntan Publik Provinsi Jawa Tengah dan Daerah Istimewa Yogyakarta yang terdaftar di Otoritas Jasa Keuangan. Anggota populasi sebanyak 24 KAP dengan jumlah auditor sebanyak 348. Pengumpulan data menggunakan metode kuesioner. Teknik pengambilan sampel adalah convenience sampling yang menghasilkan sampel sebanyak 80 auditor. Metode analisis data menggunakan analisis deskriptif, analisis regresi berganda, dan uji nilai selisih mutlak dengan alat uji SPSS versi 21. Temuan penelitian menunjukan bahwa kecerdasan emosional berpengaruh positif signifikan terhadap kualitas audit. Pengalaman auditor berpengaruh positif signifikan terhadap kualitas audit. Independensi mampu memoderasi pengaruh kecerdasan emosional dan pengalaman auditor terhadap kualitas audit. Simpulan penelitian ini yaitu auditor yang memiliki tingkat kecerdasan emosional dan pengalaman yang baik akan mempermudah proses pengauditan, yang akan menghasilkan kualitas audit yang baik pula. Ditambah dengan independensi yang baik akan memperkuat pengaruh kecerdasan emosional dan pengalaman yang dimiliki auditor terhadap kualitas audit yang dihasilkan. This study aims to examine the role of independence in moderating the influence of emotional intelligence and auditor experience on audit quality. The population in this study are all auditors who work at the Public Accounting Firm of Central Java Province and the Special Region of Yogyakarta registered in the Financial Services Authority. Members of the population were as many as 24 Public Accounting Firm with a total of 348 auditors. Data collection used questionnaire method. The sampling technique is a convenience sampling that produces a sample of 80 auditors. Methods of data analysis using descriptive analysis, multiple regression analysis, and test the value of absolute difference with SPSS test tool version 21. Research findings show that emotional intelligence significantly positive effect on audit quality. The experience of auditors has a significant positive effect on audit quality. Independence is able to moderate the influence of emotional intelligence and auditor experience on audit quality. The conclusion of this study is that auditors who have a level of good emotional intelligence and good experience will ease the auditing process, which will result in good audit quality as well. Good independence will strengthen the influence of emotional intelligence and experience of the auditor on audit quality.

Page 29 of 91 | Total Record : 901

 27   28   29   30   31 

Filter by Year

2012 2023


Reset
Filter By Issues
All Issue Vol 12 No 3 (2023) Vol 12 No 2 (2023) Vol 12 No 1 (2023) Vol 11 No 3 (2022) Vol 11 No 2 (2022) Vol 11 No 1 (2022) Vol 10 No 3 (2021): November Vol 10 No 2 (2021): July Vol 10 No 1 (2021): March Vol 9 No 3 (2020): November Vol 9 No 2 (2020): July Vol 9 No 1 (2020): March Vol 8 No 3 (2019): November Vol 8 No 2 (2019): July Vol 8 No 1 (2019): March Vol 7 No 3 (2018): November 2018 Vol 7 No 2 (2018): July 2018 Vol 7 No 2 (2018): July 2018 Vol 7 No 1 (2018): March 2018 Vol 6 No 3 (2017): November 2017 Vol 6 No 3 (2017): November 2017 Vol 6 No 2 (2017): July 2017 Vol 6 No 2 (2017): July 2017 Vol 6 No 1 (2017): March 2017 Vol 6 No 1 (2017): March 2017 Vol 5 No 4 (2016): November 2016 Vol 5 No 4 (2016): November 2016 Vol 5 No 3 (2016): August 2016 Vol 5 No 3 (2016): August 2016 Vol 5 No 2 (2016): May 2016 Vol 5 No 2 (2016): May 2016 Vol 5 No 1 (2016): March 2016 Vol 5 No 1 (2016): March 2016 Vol 4 No 4 (2015): November 2015 Vol 4 No 4 (2015): November 2015 Vol 4 No 3 (2015): August 2015 Vol 4 No 3 (2015): August 2015 Vol 4 No 2 (2015): May 2015 Vol 4 No 2 (2015): May 2015 Vol 4 No 1 (2015): March 2015 Vol 4 No 1 (2015): March 2015 Vol 3 No 4 (2014): November 2014 Vol 3 No 4 (2014): November 2014 Vol 3 No 3 (2014): August 2014 Vol 3 No 3 (2014): August 2014 Vol 3 No 2 (2014): May 2014 Vol 3 No 2 (2014): May 2014 Vol 3 No 1 (2014): March 2014 Vol 3 No 1 (2014): March 2014 Vol 2 No 4 (2013): November 2013 Vol 2 No 4 (2013): November 2013 Vol 2 No 3 (2013): August 2013 Vol 2 No 3 (2013): August 2013 Vol 2 No 2 (2013): May 2013 Vol 2 No 2 (2013): May 2013 Vol 2 No 1 (2013): March 2013 Vol 2 No 1 (2013): March 2013 Vol 1 No 2 (2012): November 2012 Vol 1 No 2 (2012): November 2012 Vol 1 No 1 (2012): July 2012 Vol 1 No 1 (2012): July 2012 More Issue