Analysis of the Influence of Role Stress on Reduced  Audit Quality

Angela Isabel Elinda, Sri Iswati, Pikar Setiawan

doi:10.24912/ja.v23i2.593

Analysis of the Influence of Role Stress on Reduced Audit Quality

Jurnal Akuntansi ◽

10.24912/ja.v23i2.593 ◽

2019 ◽

Vol 23 (2) ◽

pp. 301

Author(s):

Angela Isabel Elinda, Sri Iswati, Pikar Setiawan

Keyword(s):

Hypothesis Testing ◽

Role Conflict ◽

Role Ambiguity ◽

Audit Quality ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Role Overload ◽

Factors Affecting ◽

Questionnaire Method

Reduced Audit Quality is an act of decreasing audit quality that is considered to be a deliberate practice because it reduces the quality of audit work and thereby increasing the possibility of opinion on inappropriate financial statements. Factors affecting reduced audit quality actions arise due to the presence of role conflict, role ambiguity and role overload. This study was conducted to find out the effect of role conflict, role ambiguity, and role overload on reduced audit quality. The sampling was conducted using purposive sampling technique. The number of samples obtained was 44 samples. Data were collected using a questionnaire method via Google Forms on auditors working at public accounting firms in the city of Surabaya and Sidoarjo. Data analysis technique used for hypothesis testing was multiple linear regression analysis. The results of hypothesis testing show that role conflict and role ambiguity have no significant effect on reduced audit quality, but role overload has a significant effect on reduced audit quality.

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The Effect of Role Conflict, Role Ambiguity and Job Stress on Employee Performance

Economic Education Analysis Journal ◽

10.15294/eeaj.v10i3.50793 ◽

2021 ◽

Vol 10 (3) ◽

pp. 532-542

Author(s):

Kristanto Setio Hari Purnomo ◽

Lustono Lustono ◽

Yuliana Tatik

Keyword(s):

Role Conflict ◽

Job Stress ◽

Role Ambiguity ◽

Employee Performance ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Primary Data ◽

Coefficient Of Determination ◽

Positive Effect

This study aimed to determine the effect of role conflict, role ambiguity and job stress partially and simultaneously on performance. This research was a quantitative, and data used in this study were primary data with a questionnaire technique. The population in this research are all employees of Baperlitbang Banjarnegara regency, amounting to 51 people. The sampling technique in this research was saturated sampling technique. This study used data analysis in the form of multiple linear regression analysis with SPSS software. The results of this study indicated that role conflict partially had no effect on performance. Partial role ambiguity had a positive and significant effect on performance. Job stress had a negative and significant effect on performance. Meanwhile, role conflict, role ambiguity and job stress simultaneously had a positive effect on performance. Result the coefficient of determination in this study of 36.9% means that performance of Baperlitbang Banjarnegara employees was influenced by role conflict, role ambiuigity and job stress and the rest was influenced by other variables outside the study.

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Pengaruh Sistem Pengendalian Intern Pemerintah dan Moralitas Individu pada Kesalahan Akuntansi

E-Jurnal Akuntansi ◽

10.24843/eja.2018.v22.i02.p13 ◽

2018 ◽

pp. 1170

Author(s):

I Gusti Agung Gde Dennyningrat ◽

I D.G. Dharma Suputra

Keyword(s):

Control System ◽

Internal Control ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Internal Control System ◽

Negative Effect ◽

The Government ◽

Questionnaire Method ◽

Accounting Errors

Accounting mistakes are a mistake in financial facts. In order for an agency or company does not occur accounting errors, agencies or companies need to consider the factors that affect accounting errors. The purpose of this study is to provide empirical evidence of the effect of Government Internal Control System and individual morality on accounting errors. This research was conducted at Local Government of Badung Regency. Population in this research is all financial officer at Badung Regency Government. The number of samples taken as many as 35 employees, with purposive sampling technique. The data were collected by questionnaire method. Data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it is known that the Government Internal Control System and individual morality have a negative effect on accounting errors in Badung District Government.

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Factors Affecting Tax Aggressiveness In Plantation Companies Listed 2014-2017

Journal of Accounting Science ◽

10.21070/jas.v3i1.2678 ◽

2019 ◽

Vol 3 (1) ◽

pp. 49

Author(s):

Linda Ramadhani ◽

Fika Azmi

Keyword(s):

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Managerial Ownership ◽

Factors Affecting ◽

Tax Aggressiveness ◽

Analysis Technique ◽

Fixed Assets ◽

Positive Effect

This study aims to obtain empirical evidence about the factors that influence tax aggressiveness. The independent variables in this study are Corporate governance, Inventory Intensity and Fixed Assets Intensity. The sample in this study were plantation sector companies listed on the Indonesia Stock Exchange in 2014-2017. The sampling technique used purposive sampling method, and obtained data as many as 32 samples. The data analysis technique uses multiple linear regression analysis. The results showed that independent commissioners and inventory intensity did not affect to tax aggressiveness, institutional ownership had a positive effect to tax aggressiveness and managerial ownership and the intensity of fixed assets negatively affected to tax aggressiveness.

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THE ANALYSIS OF FACTORS AFFECTING THE CAPITAL STRUCTURE ON LISTED MINING COMPANIES IN INDONESIA STOCK EXCHANGE

JEMBATAN ◽

10.29259/jmbt.v15i1.5883 ◽

2018 ◽

Vol 15 (1) ◽

pp. 49-60

Author(s):

Charaka M Nandatama ◽

Sulastri Sulastri ◽

Taufik Taufik

Keyword(s):

Capital Structure ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Sales Growth ◽

Factors Affecting ◽

Mining Companies ◽

Research Population ◽

The Capital Structure

The objectives of this research are to examine the effect of Assets Growth,Likuidity, Assets Structure, and Sales Growth influence simoultaneously and partiallyon Capital Structure. Research conducted at mining companies that listed on IndonesiaStock Exchange period 2012- 2015. The research population was 41 companies, with thesample of 14 companies with sampling using purposive sampling technique. Theanalytical method used is multiple linear regression analysis, which previously testedwith the classical assumption.The result showed that the Assets Growth, Likuidity, Assets Structure and SalesGrowth influence simultaneous on the Capital Structure. The research also revealedthat, Assets Growth, Likuidity, Assets Structure and Sales Growth influence partiallynegative significant on the Capital Strucuture. On the other hand, R-Square valueamnounted at 32.6%, its mean that 32,6% movement of Capital Structure can bepredicted from the movement of the four independent variables.Keywords : capital structure, assets growth, likuidity, assets structure, sales growth

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PENGARUH MANAJEMEN MUTU DAN KUALITAS PELAYANAN TERHADAP KEPUASAN PASIEN RAWAT INAP DI RSUD KABUPATEN KARANGANYAR

JURNAL ILMIAH EDUNOMIKA ◽

10.29040/jie.v3i01.451 ◽

2019 ◽

Vol 3 (01) ◽

Author(s):

Eko Sutopo ◽

Sudarwati Sudarwati ◽

Istiqomah Istiqomah

Keyword(s):

Quality Management ◽

District Hospital ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Coefficient Of Determination ◽

Literature Study ◽

Analysis Technique ◽

Data Collection Technique ◽

Questionnaire Method

The purpose of this study was to find out: the effect of service quality, reliability, responsiveness, and empathy both jointly and partially on the satisfaction of inpatients in the Karanganyar District Hospital. Judging from the type or type, this research is explanatory research (explanation). The population in this study were 1006 patients hospitalized in Karanganyar Hospital. As a sample 100 people were taken using proportional random sampling technique. The data collection technique used is by questionnaire method, documentation and literature study. The data analysis technique in this study is the classic assumption test, multiple linear regression analysis, t test, F test and coefficient of determination. Based on the results of the tests that have been carried out it can be concluded as follows: (1) There is a positive and significant effect simultaneously management of quality, reliability, responsiveness, and empathy on the satisfaction of inpatients in Karanganyar District Hospital. (2) There is a positive and significant effect of partial quality management on the satisfaction of inpatients in the RSUD. (3) There is a positive and significant partial effect of reliability on the satisfaction of inpatients in the RSUD. (4) There is a positive and significant influence partially on responsiveness to the satisfaction of inpatients in the RSUD. (5) There is a positive and significant partial effect of empathy on the satisfaction of inpatients in the RSUD. Keywords: quality management, reliability, responsiveness, empathy, patient satisfaction

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ANALYSIS OF FACTORS AFFECTING THE IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS FOR MICRO, SMALL AND MEDIUM ENTITIES (SAK-EMKM) ON SHARIA-BASED MSMEs IN KUDUS REGENCY

International Journal of Islamic Business Ethics ◽

10.30659/ijibe.6.2.79-91 ◽

2021 ◽

Vol 6 (2) ◽

pp. 79

Author(s):

ZULIYATI ZULIYATI ◽

INDRIANINGRUM INDRIANINGRUM

Keyword(s):

Quantitative Research ◽

Small And Medium Enterprises ◽

Linear Regression Analysis ◽

Accounting Standards ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Financial Accounting ◽

Primary Data ◽

Factors Affecting ◽

Medium Enterprises

The purpose of this study is to analyze the effect of owner perceptions, education, socialization, business scale and business age on the application of the Accounting Standards for Micro, Small and Medium Enterprises (SAK EMKM) on sharia-based MSMEs in Kudus Regency. This study uses a quantitative research design, with the data used are primary data obtained from respondents through questionnaires, with the method of analysis using multiple linear regression analysis. A sample of 100 used purposive sampling technique with the criteria of Sharia-based MSMEs in Kudus Regency. The results showed that the variable owner perception, business scale, and business age had no effect on the application of SAK EMKM. Education and socialization have a positive effect on the implementation of SAK EMKM. The limitations of this study are that the independent variable is only able to influence the implementation of SAK EMKM by 28% and the object is only limited to sharia based MSMEs in Kudus Regency, so it cannot be generalized.

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The Effect of Auditor Ethics, Auditor Experience, Audit Fees, and Auditor's Motivation on Audit Quality (Case study of a Public Accounting Firm in Semarang)

MALIA: Journal of Islamic Banking and Finance ◽

10.21043/malia.v3i2.6879 ◽

2020 ◽

Vol 3 (2) ◽

pp. 139

Author(s):

Ika Mulyani

Keyword(s):

Audit Quality ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Simple Random Sampling ◽

Audit Fees ◽

Multiple Linear Regression Analysis ◽

Statistical Test ◽

Primary Data ◽

Coefficient Of Determination ◽

Analysis Model

The purpose of this paper is to identify the effect of Auditor Ethics, Auditor Experience, Audit Fees, and Auditor’s Motivation on Audit Quality.The population of this research is the Auditor at the Public Accountant Office in Semarang. The sampling technique uses Simple Random Sampling. The data used in this study are primary data taken by distributing questionnaires. The analysis model uses multiple linear regression analysis models, while the analysis technique uses the Statistical Test F, the Coefficient of Determination (, and the Statistical test t.The results of the analysis and discussion showed that the auditor's ethical variables, auditor's experience, audit fees, and auditor's motivation simultaneously had a significant effect on audit quality. Auditor ethics, auditor experience, and Auditor Motivation on the quality of each audit partially significant effect on audit quality. Whereas Audit Fee partially has no significant effect on Audit Quality.

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Pengaruh Layanan Samsat Corner, Kesadaran Wajib Pajak, Sosialisasi Perpajakan dan Kualitas Pelayanan pada Kepatuhan Wajib Pajak Kendaraan Bermotor

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v29.i02.p11 ◽

2019 ◽

Vol 29 (2) ◽

pp. 630

Author(s):

Laila Susanti ◽

Putu Ery Setiawan

Keyword(s):

Service Quality ◽

Sampling Method ◽

Motor Vehicle ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Analysis Technique ◽

Questionnaire Method ◽

Positive Effect

This research was conducted at the Joint Office of SAMSAT Denpasar. The number of samples used in this study were 100 respondents with a sampling technique that is proportionate stratified random sampling method. Data collection in this study was conducted by a questionnaire method with data analysis technique used is multiple linear regression analysis. The results showed that SAMSAT corner service, taxpayer awareness, tax socialization, and service quality had a positive effect on motor vehicle taxpayer compliance. This means that the better SAMSAT corner service, awareness of taxpayers, tax socialization, and quality of service will also increase motor vehicle taxpayers compliance in terms of meeting their tax obligations. Keywords : SAMSAT Corner Service; Taxpayer Awareness; Tax Socialization; Service Quality; Motor Vehicle Taxpayer Compliance.

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JOB BURNOUT DAN REDUCED AUDIT QUALITY PRACTICES (RAQP) DALAM PERSPEKTIF ROLE STRESS

SIMAK ◽

10.35129/simak.v17i01.71 ◽

2019 ◽

Vol 17 (01) ◽

pp. 42-83

Author(s):

Richard Wiratama ◽

Suwandi Ng ◽

Lukman Lukman

Keyword(s):

Role Conflict ◽

Role Ambiguity ◽

Audit Quality ◽

Job Burnout ◽

Role Overload ◽

Public Accounting ◽

Accounting Firms ◽

Accounting Firm ◽

Role Stressors ◽

Quality Practices

The purpose of this study were to investigate the influence of role stressors (role ambiguity, role conflict, and role overload) to the reduced audit quality practices (RAQP) were tested both directly and indirectly through the variable job burnout. Respondents in this study are auditors who working in 15 Public Accounting Firms at Sulawesi, Papua, and Maluku. Data collection procedures in the study were taken directly (Administered Personality Questionnaires) in Public Accounting Firm located in Makassar, while the public accounting firm which the outside of Makassar were spread by sending questionnaires (Mail Questionnaires). Data were analyzed using the path analysis. The results of this study indicate that role stressors (role ambiguity, role conflict, and role overload) have a positive and significant effect on job burnout and also job burnout has a positive and significant effect on reduced audit quality practices (RAQP). The direct influence of role stressors (role ambiguity, role conflict, and role overload) have a positive but not high enough to have a strong influence on reduced audit quality practices (RAQP). Implications practice of this research are as learning profession Public Accountants and auditors to take preventive actions and improvements on stress due to role stressors.

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FACTORS AFFECTING STUDENT’S QUALITY IN HIGHER EDUCATION

Jurnal Aplikasi Manajemen ◽

10.21776/ub.jam.2021.019.01.04 ◽

2021 ◽

Vol 19 (1) ◽

pp. 35-43

Author(s):

William William ◽

◽

Tya Wildana Hapsari Lubis ◽

Keyword(s):

Undergraduate Students ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Sampling Techniques ◽

Analysis Method ◽

Study Program ◽

Factors Affecting ◽

Quality In Higher Education ◽

Method Approach

This study aims to research the influence of student’s behavior, lecturer’s competency, and school’s facilities on the student’s quality at Sekolah Tinggi Manajemen Informatika dan Komputer (STMIK) Mikroskil and Sekolah Tinggi Ilmu Ekonomi (STIE) Mikroskil Mikroskil. This research is a descriptive study with a quantitative method approach. The population in this study were undergraduate students totaling 3.493 students, the sample size used in this study is 360 students obtained using the Slovin formula. The sampling technique is stratified random sampling techniques applied to each study program. The data analysis method is multiple linear regression analysis. The results showed that student’s behavior, lecturer’s competency, and school’s facilities had a positive and significant effect on Student’s quality by 43.5 %. Future researchers are suggested to carry out the process and learning management in improving student’s quality.

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