Journal articles: 'Audit sampling'

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Garavito Herrera, Luís Antonio. "Sampling in audit." Ingeniería e Investigación 24, no. 1 (January 1, 2004): 25–34. http://dx.doi.org/10.15446/ing.investig.v24n1.14718.

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One of the most important things in auditing project of technology development is guarantee that the products of the project are agreeing with the specifications and the expectation of the owner. In some case is unpractical to examine all the component or documentation in the project. Then if that element for examine have some characteristic or properties, is possible to take a sample and make inferences about the work with a risk under control. In this document is combine the main elements for take a sample in statistic point of view, and a standard process of defined the size of the sample, the methodology of selection and the way of make inferences about the population from the sample.

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Christensen, Brant E., Randal J. Elder, and Steven M. Glover. "Insights into Large Audit Firm Sampling Policies." Current Issues in Auditing 9, no. 2 (July 1, 2015): P7—P18. http://dx.doi.org/10.2308/ciia-51223.

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SUMMARY Changes in the audit profession after Sarbanes-Oxley, including mandatory audits of internal control over financial reporting and PCAOB oversight and inspection of audit work, have potentially changed the nature and extent of audit sampling in the largest accounting firms. In our study, “Behind the Numbers: Insights into Large Audit Firm Sampling Policies” (Christensen, Elder, and Glover 2015), we administered an extensive, open-ended survey to the national offices of the Big 4 and two other international accounting firms regarding their firm's audit sampling policies. We find variation among the largest firms' policies in their use of different sampling methods and in inputs used in the sampling applications that could result in different sample sizes. We also provide evidence of some of the sampling topics firms find most problematic, as well as changes to firms' policies regarding revenue testing due to PCAOB inspections. Our evidence provides important insights into current sampling policies, which may be helpful to audit firms in evaluating their sampling inputs and overall sampling approaches.

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Purnomo, Hanny, and Yustrida Bernawati. "Pengaruh Efektivitas Komite Audit, Efektivitas Internal Audit dan Kualitas Audit terhadap Pengungkapan Sukarela." E-Jurnal Akuntansi 30, no. 4 (April 23, 2020): 861. http://dx.doi.org/10.24843/eja.2020.v30.i04.p05.

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The purpose of this study is to prove the truth, internal audit, internal audit, and audit quality on voluntary disclosures in companies listed on the Indonesia Stock Exchange for the period of 2016-2018. The sample was selected using a purposive sampling technique to obtain a sample of 100 companies, the hypothesis was taken using multiple linear regression. The results of this study prove the importance of audit audits, internal audits, and audit quality applied to company voluntary disclosures. Keywords: Effectiveness of Audit Committee; Internal Audit; Audit Quality; Voluntary Disclosure.

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Christensen, Brant E., Randal J. Elder, and Steven M. Glover. "Behind the Numbers: Insights into Large Audit Firm Sampling Policies." Accounting Horizons 29, no. 1 (September 1, 2014): 61–81. http://dx.doi.org/10.2308/acch-50921.

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SYNOPSIS Changes in the audit industry after the Sarbanes-Oxley Act, including mandatory audits of internal control over financial reporting and PCAOB oversight and inspection of audit work, have potentially changed the nature and extent of audit sampling in the largest accounting firms. However, little academic evidence exists on these firms' current audit sampling policies (Elder, Akresh, Glover, Higgs, and Liljegren 2013). As such, we administer an extensive, open-ended survey to the national office of the Big 4 and two other international accounting firms regarding their firm's audit sampling policies. We find variation among the largest auditing firms' policies in their use of statistical and nonstatistical sampling methods and in inputs used in the sampling applications that could result in different sample sizes. Sampling experts' internal reviews indicate that projecting and resolving identified misstatements is one of the biggest difficulties that audit engagement teams face when using sampling techniques. Finally, we present evidence that some firms have significantly changed their approach to revenue testing due to PCAOB inspections. This evidence provides important insights into current sampling policies and presents opportunities for future research. Data Availability: Please contact the authors.

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Nurdhiana, Nurdhiana, Wenny Ana Adnanti, and Feby Kristiyani. "Penghentian Prematur Atas Prosedur Audit Pada Kantor Akuntan Publik (KAP) di Semarang." Jurnal Ilmiah Aset 21, no. 1 (April 4, 2019): 45–52. http://dx.doi.org/10.37470/1.21.1.145.

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The research was aimed to analyse the influence of time pressure, audit risk, materiality, review procedure and quality control, locus of control, self esteem in relation to ambition, turn over intention to premature sign-off of audit procedure. The population of this research were 243 auditors who worked at Public Accountant Firm in Semarang. While the samples of this research are 113 auditors. The technique sampling in this research is non probability sampling with purposive sampling method based of judgement sampling. The analysis technique used was multiple linear regression. The result of this research indicates that time pressure, locus of control, and turn over intention have positive significant influence on premature sign-off of audite procedure, but audit risk, materiality, review procedure and quality control, and self esteem in relation to ambition didn’t have influence on premature sign-off of audite procedure.

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Ratag, Billy Johan Herman, Simson Werimon, and Syarifudin. "Pengaruh Pengalaman Audit, Keahlian Audit, Tekanan Ketaatan, Dan Kompleksitas Tugas Terhadap Audit Judgment Auditor (Studi Pada BPK-RI Perwakilan Provinsi Papua Barat)." JFRES: Journal of Fiscal and Regional Economy Studies 4, no. 1 (March 30, 2021): 23–31. http://dx.doi.org/10.36883/jfres.v4i1.54.

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This study aims to analyse the influence of audit experience, audit expertise, compliance pressure and complexity of tasks on auditor judgment audits. The sample in this study was an auditor working with the Audit Board of the Republic of Indonesia, representative of West Papua Province. The sample is selected based on purposive sampling method. Data collection was conducted by distributing questionnaires to 42 respondents and returned as many as 32 questionnaires. The data was analyzed using linear regression analysis with SPSS 21. The results of this study show that audit experience affects audit judgment auditors. Audit expertise has no effect on auditors' judgment audits. Compliance pressure affects auditors' judgment audits. The complexity of the task has no effect on the auditor's audit judgment.

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Suwarno, Agus Endro, Yayi Bely Anggraini, and Dewita Puspawati. "Audit Fee, Audit Tenure, Auditor’s Reputation, and Audit Rotation on Audit Quality." Riset Akuntansi dan Keuangan Indonesia 5, no. 1 (April 24, 2020): 61–70. http://dx.doi.org/10.23917/reaksi.v5i1.10678.

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This study aimed to examine the effect of audit fee, audit tenure, audit rotation and auditor reputation on the audit quality in food and beverage companies listed in Indonesian Stock Exchange of 2014-2018. Population of the research is 90 food an beverage companies listed in Indonesian Stock Exchange of 2014-2018. Sample was taken by using purposive sampling, namely sampling with certain consideration. Based on the criteria, data sample of 104 food and beverage companies for period of three years were obtained, so that sample was 49 data. The data was analyzed by using descriptive statistic analysis and logistic regression analysis. The result shows that audit fee, audit tenure, audit rotation and auditor reputation have no influences to the audit quality. Keywords: audit fee, audit tenure, audit rotation, auditor reputation, audit quality

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Dewoskin, Robert S., and John H. Haw. "Sampling Techniques for Data Audits." Journal of the American College of Toxicology 8, no. 2 (March 1989): 333–38. http://dx.doi.org/10.3109/10915818909019558.

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The data audit is a critical element in any quality assurance program and an area in which considerably more methods development is needed. To assist the QAU in organizing the requirements of the data audit for bioassay data and in developing a more rational and flexible sampling strategy, a decision tree has been designed. Surprisingly few QA auditors are aware of the many options available in performing a data audit. The general rule of thumb is the 10% audit, but other sampling plans may best represent the potential error rate of the whole data set. Presented here is a step-by-step approach to assist the quality assurance unit (QAU) in organizing the requirements of the data audit for bioassay data and in choosing the best available option. Steps in the development of a sampling plan include (1) defining, identifying, and characterizing data, (2) determining what constitutes an error and how errors are categorized, and, if possible, (3) specifying acceptable error rates.

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Dascalu, E., and L. Nasta. "SAMPLING IN EXTERNAL AUDIT - THE MONETARY UNIT SAMPLING METHOD." Bulletin of Taras Shevchenko National University of Kyiv Economics, no. 189 (2016): 30–36. http://dx.doi.org/10.17721/1728-2667.2016/189-12/5.

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Purnomo, Listiya Ike, and Jihan Aulia. "PENGARUH FEE AUDIT, AUDIT TENURE, ROTASI AUDIT DAN REPUTASI AUDITOR TERHADAP KUALITAS AUDIT." EkoPreneur 1, no. 1 (December 11, 2019): 50. http://dx.doi.org/10.32493/ekop.v1i1.3668.

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This study aims to empirically examine the effect of audit fees on audit quality, the effect of audit tenure on audit quality, the effect of audit rotation on audit quality, and the effect of auditor reputation on audit quality. The population of this study is property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017. The research sampling technique used purposive sampling. The research samples obtained were as many as 25 property and real estate companies in 2013-2017. The analytical method used is logistic regression analysis. The results based on partial hypothesis testing indicate that audit fees affect audit quality and audit tenure affect audit quality. While audit rotation does not affect audit quality and auditor reputation does not affect audit quality. Keywords: Audit Quality, Audit Fee, Audit Tenure, Audit Rotation and Auditor Reputation

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Sunarwijaya, I. Ketut, and I. Putu Edy Arizona. "OPINI AUDIT GOING CONCERN DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA." Widya Akuntansi dan Keuangan 1, no. 1 (February 28, 2019): 24–43. http://dx.doi.org/10.32795/widyaakuntansi.v1i1.245.

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Going concern audit opinion is an opinion issued by the auditor because there are several factors in maintaining going concern of the company. Opinion audit going concern be one example for users of financial statements to be used in decision making. This study aims to determine the effect of cash, liquidity, leverage, audit lag, auditor switching, company growth, and company size on audit audits. This research was conducted on companies that produce on the Indonesia Stock Exchange in 2014-2017. The sampling technique used was purposive sampling technique with the number of research samples as much as 117. The data analysis techniques were logistic regression techniques. The results showed that the variables of cash, liquidity, leverage, audit leg, switching auditors, company growth, and size did not affect the audit.

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Fauziyah, Nurul, and Novi Darmayanti. "The Influence of Audit Costs, Audit Engagement and Audit Rotation on Audit Quality." Journal of Auditing, Finance, and Forensic Accounting 9, no. 1 (May 1, 2021): 34–43. http://dx.doi.org/10.21107/jaffa.v9i1.10228.

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This study aims to determine the relationship between audit costs, audit engagement, audit rotation on audit quality in textile and garment manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The research method used a quantitative approach, while the data source used was secondary data. The study population was 16 companies in the textile and garment subsector manufacturing companies listed on the Indonesia Stock Exchange for the period 2013-2017. The sampling method is purposive sampling method, namely the technique of determining the sample with certain considerations. The method of analysis uses multiple linear regression analysis. Partially, it shows that audit costs have a significant effect on audit quality, while engagement auditing has no effect on audit quality, and audit rotation has no significant effect on audit quality. Simultaneously, audit cost, audit engagement and audit rotation have a significant effect on audit quality.

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Effendi, Bahtiar. "Kualitas Audit, Kondisi Keuangan, Ukuran Perusahaan dan Penerimaan Opini Audit Going Concern." Owner 3, no. 1 (January 23, 2019): 9. http://dx.doi.org/10.33395/owner.v3i1.80.

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This study aims to analyze the quality of audits, financial condition and firm size on audits that occur in companies listed on the Indonesia Stock Exchange period 2014-2016. The population of this research is all transportation company in Indonesia year 2014-2016. The number of samples were 14 transportation companies, selected using purposive sampling method. This study uses data collected from Indonesia Stock Exchange (BEI) in 2014-2016 and also from each company website. By using multiple analysis as the method and result of this research, deep audit can be done. Keywords: audit quality, financial condition, company size acceptance of going concern audit opinion.

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Haryanto, Naomi Olivia, and Clara Susilawati. "Pengaruh Kompetensi, Independensi, dan Profesionalisme Auditor Internal Terhadap Kualitas Audit." Jurnal Akuntansi Bisnis 16, no. 2 (September 12, 2018): 171. http://dx.doi.org/10.24167/jab.v16i2.1694.

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The financial statements are used as consideration in decision making for the management of the company. Internal auditor's role is important for corporate sustainability. This is because internal audits are required as internal controls. Then the quality of the resulting audit depends on the competence, independence and also the auditor's own professionalism. The purpose of this study is to test empirically the influence of competence, independence and professionalisme internal auditors on audit quality in Semarang manufacturing company. Sampling method used is purposive sampling. The results showed that there is influence of competence, independence and professionalism on audit quality. Abstrak Laporan keuangan digunakan sebagai pertimbangan dalam pengambilan keputusan untuk pihak manajemen perusahaan. Peran internal auditor penting bagi keberlanjutan perusahaan. Hal tersebut dikarenakan audit internal diperlukan sebagai pengendalian internal.Maka kualitas audit yang dihasilkan bergantung dari kompetensi, independensi dan juga profesionalisme auditor itu sendiri. Tujuan penelitian ini adalah untuk menguji secara empiris pengaruh kompetensi, independensi dan profesioanlisme auditor internal terhadap kualitas audit di perusahaan manufaktur Semarang. Metoda penentuan sampel yang digunakan adalah purposive sampling. Hasil penelitian menunjukkan bahwa terdapat pengaruh kompetensi, independensi dan profesionalisme terhadap kualitas audit

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Mucha, Boris, Patrícia Brestovanská, and Tomáš Peráček. "Audit Sampling – statistical vs. non-statistical?" Journal of Eastern Europe Research in Business and Economics 2018 (November 28, 2018): 1–10. http://dx.doi.org/10.5171/2018.136905.

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Smith, Patricia L. "Audit and assessment of sampling systems." Chemometrics and Intelligent Laboratory Systems 74, no. 1 (November 2004): 225–30. http://dx.doi.org/10.1016/j.chemolab.2004.03.012.

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Liu, Yan, Mary Batcher, and Fritz Scheuren. "Efficient Sampling Design in Audit Data." Journal of Data Science 3, no. 3 (July 19, 2021): 213–22. http://dx.doi.org/10.6339/jds.2005.03(3).222.

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Tarigan, Rasin, and Heru Satyanugraha. "PRAKTEK SAMPLING AUDITOR DALAM PELAKSANAAN AUDIT." Media Riset Akuntansi, Auditing & Informasi 5, no. 2 (August 1, 2008): 175–96. http://dx.doi.org/10.25105/mraai.v5i2.2796.

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This study examines audit sampling practices by Indonesian auditors. Data for the study were collected from 105 auditors from public accounting firms in Jakarta. Analysis was done quantitatively to reveal that auditors do sampling in doing audit. Results also show that statistical sampling methods are used more often than non-statistical sampling methods. In using statistical sampling, simple random sampling is the technique used most often, while haphazard sampling is the technique used most often for the non-statistical sampling method. Most auditors received training of sampling while they are at college as well as while working. Auditors normally take precaution to manage bias while using non-statistical method.

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Fitriani, Rizka. "Pengaruh masa kerja, spesialisasi audit dan komite audit terhadap kualitas audit (studi kasus pada perbankan syariah di indonesia)." MALIA: Journal of Islamic Banking and Finance 3, no. 2 (September 25, 2020): 147. http://dx.doi.org/10.21043/malia.v3i2.6882.

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<p>The rise of fictitious financing carried out by unscruplous bank employees makes people doubt the truth of the contents of financial statements issued by banks. This can be bad for Islamic Banks in Indonesia that are developing rapidly. To prevent this from happening again and again, Islamic Banks can conduct periodic audits to anticipate fraud at Islamic Banks.<br /> This research aims to determine the effect of tenure, audit specialization and audit committee on audit quality both simultaneously and partially. The population in this research is all Islamic Banking in Indonesia amounting to 14 banks. While the sampling technique used was purposive sampling in the category of Islamic Banking which issued financial statements from 2014 – 2018 which produced 13 samples of Islamic Banks. This study uses multiple linier regression analysis method using IBM SPSS Statistics 24. From this research it can be concluded that simultaneously the variables of tenure, audit specialization and audit committee have a significant effect on audit quality. But only affect around 29,5%. partially, only audit committee has a significant effect on audit quality. While audit soecialization is removed as an indicator of audit quality because it is considered constant.</p>

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Haalisa, Shulasi Nur, and Nur Isna Inayati. "PENGARUH UKURAN PERUSAHAAN, AUDIT TENURE, KUALITAS AUDIT, DAN AUDIT REPORT LAG TERHADAP OPINI AUDIT GOING CONCERN." Review of Applied Accounting Research (RAAR) 1, no. 1 (September 10, 2021): 29. http://dx.doi.org/10.30595/raar.v1i1.11721.

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This study aims to analyze the effect of company size, audit tenure, audit quality and audit reportlag on going concern audit opinion. This research is a quantitative research. The data source usedis secondary data in the form of the company's annual financial statements. In this study, goingconcern and audit quality are calculated using a dummy. The population used in this study ismining companies listed on the Indonesia Stock Exchange from 2015 to 2019. Sampling wascarried out by purposive sampling technique method and obtained 29 as 145 observed data. Theresults of this study show that company size, and audit tenure have no effect on going concernaudit opinion. While audit report lag and audit quality heve efeect on going concern opinion

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Riantono, Ignatius Edward. "Faktor-Faktor Yang Mempengaruhi Audit Judgment: Studi Empiris Big Four Di Jakarta." Jurnal Kajian Akuntansi 2, no. 2 (December 30, 2018): 178. http://dx.doi.org/10.33603/jka.v2i2.1747.

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AbstractThis study aims to examine the effect of the complexity of audit assignments, audit work experience, perceptions of auditor professional ethics, audit skills, and gender differences in audit judgment both partially and simultaneously. The data used in this study is the primary data. Data obtained through a questionnaire that was answered in full by respondents from KAP The Big Four in Jakarta in 2015. The sampling method used was purposive sampling. The research method used is regression analysis multiple linear processed with SPSS 20.0 for windows with level of significance of 5%. The results of this study indicate that partially there are 3 variables that can influence audit judgment namely audit work experience, perceptions of auditor professional ethics, and gender differences as well as simultaneously complexity of audit assignments, audit work experience, perception of professional ethics auditors, audit skills, and gender differences, can influence audits judgment.Keywords: Experience; Perceptions of professional ethics; Skills; Gender difference; Judgment AbstrakPenelitian ini bertujuan untuk menguji pengaruh kompleksitas penugasan audit, pengalaman kerja audit, persepsi etika profesional auditor, kemahiran audit, dan perbedaan gender terhadap audit judgment baik secara parsial maupun simultan. Data yang digunakan dalam penelitian ini adalah data primer. Data diperoleh melalui kuesioner yang dijawab lengkap oleh responden dari KAP The Big Four di Jakarta pada tahun 2015. Metode pengambilan sampel yang digunakan adalah purposive sampling. Metode penelitian yang digunakan adalah analisis regresi linear berganda yang diolah dengan SPSS 20.0 for windows dengan level of significance 5%. Hasil penelitian ini menunjukkan bahwa secara parsial terdapat 3 variabel yang dapat mempengaruhi audit judgment yaitu pengalaman kerja audit, persepsi etika profesional auditor, dan perbedaan gender serta secara simultan kompleksitas penugasan audit, pengalaman kerja audit, persepsi etika professional auditor, kemahiran audit, dan perbedaan gender, dapat mempengaruhi audit judgment.Kata kunci: Pengalaman kerja; Persepsi etika profesional; Kemahiran; Perbedaan gender; Audit judgment

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Arie Susandya, Anak Agung Putu Gede Bagus Arie Putu Gede Bagus, and Ni Nyoman Ayu Suryandari. "DINAMIKA KARAKTERISTIK KOMITE AUDIT PADA AUDIT REPORT LAG." Media Riset Akuntansi, Auditing & Informasi 21, no. 2 (September 30, 2021): 175–90. http://dx.doi.org/10.25105/mraai.v21i2.9048.

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This study examines the role of the audit committee on audit report lag. The sample in this study was taken from all companies listed on the Indonesia Stock Exchange. The sample selection method using the purposive sampling method. By using multiple regression analysis techniques, it is found that the competence of the audit committee, number of members of the audit committee has a negative effect on the audit report lag. The higher the intensity of the audit committee meeting, the earlier financial reporting supervision occurs. High quality of financial reporting makes the audit period of the financial report audit shorter. The independence of the audit committee does not appear to affects the audit report lag. This is because the object of the examination of the financial statements itself is the annual report. On the other hand, the gender of the female audit committee has a negative effect on the audit report lag. The existence of female gender in the composition of the audit committee plays an important role in shortening the period for completion of audits by independent auditors.Penelitian ini mengkaji tentang peran komite audit terhadap audit report lag. Sampel dalam penelitian ini diambil dari seluruh perusahaan yang terdaftar di Bursa Efek Indonesia. Metode pemilihan sampel menggunakan metode purposive sampling. Dengan menggunakan teknik analisis regresi berganda diketahui bahwa kompetensi komite audit, jumlah anggota komite audit berpengaruh negatif terhadap audit report lag. Semakin tinggi intensitas rapat komite audit, maka semakin dini pengawasan pelaporan keuangan terjadi. Kualitas pelaporan keuangan yang tinggi membuat periode audit laporan keuangan menjadi lebih singkat. Independensi komite audit tampaknya tidak mempengaruhi audit report lag. Hal ini dikarenakan objek pemeriksaan laporan keuangan itu sendiri adalah laporan tahunan. Di sisi lain, jenis kelamin komite audit perempuan memiliki pengaruh negatif terhadap lag laporan audit. Keberadaan gender perempuan dalam komposisi komite audit berperan penting dalam mempersingkat jangka waktu penyelesaian audit oleh auditor independen.

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Arabyan, E. "The Procedure for Organizing Sampling and Workfl ow Based on the Results of Audits." Auditor 7, no. 12 (January 14, 2022): 20–24. http://dx.doi.org/10.12737/1998-0701-2021-7-12-20-24.

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Puryati, Dwi. "Faktor Yang Mempengaruhi Audit Delay." Jurnal Akuntansi Kajian Ilmiah Akuntansi (JAK) 7, no. 2 (August 1, 2020): 200–212. http://dx.doi.org/10.30656/jak.v7i2.2207.

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Company is going public in Indonesia are required to publish their financial reporting that have been audited by an external auditor in accordance with the specified time. However in practice there are still companies that are late in submitting financial reporting. This research aims to examine the effect of tenur audite, audit opinion and size company to audit delay in manufacturing companies listed in Indonesia Stock Exchange on 2015-2017. The population in this reserch is manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017 with total number of 152 companies. The sample selected by random sampling with the number of samples calculated by the Solvin Formula, and obtained the result of 60 of minimum samples. The data analysis technique used F and t examined. . The results of the study show that simultaneously tenur audite, audit opinion and company size have a significant effect on audit delay. While partially tenur audite and audit opinion have a significant effect on audit delay, and company size does not significantly effect on audit delay.

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Dănescu, Tatiana, and Anca-Oana Chiş. "Opportunity and Necessity in Audit Sampling Non-statistical Sampling Method." Procedia Economics and Finance 3 (2012): 1128–33. http://dx.doi.org/10.1016/s2212-5671(12)00285-7.

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Putri, Arie Pratania, Ricky Utomo, Yosevin Yovenia, and Ayu Cindi Novika. "Ukuran Perusahaan, Komite Audit, Opini Audit, Ukuran KAP dan Audit Delay di Perusahaan Transportasi." E-Jurnal Akuntansi 31, no. 6 (June 26, 2021): 1401. http://dx.doi.org/10.24843/eja.2021.v31.i06.p04.

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The purpose of the study is to analyze the effect of the Size of Company, Audit Committee, Audit Opinion and the Size of Public Accountant Firm on Audit Delay in Transportation Companies in Indonesia. Quantitative methods are used in the analysis of this study.The use of purposive sampling technique leaves 28 companies from 46 populations companies, so that the total of samples in this analysis are 84 data. As the dependent variable (Audit Delay) is dummy variable, logistic regression is used in the research process. The result of this study is that partially the independent variable that has an effect is the Audit Opinion while the Size of Company, the audit committee, and the Size of Public Accountant Firm have no effect. Simultaneously, all independent variables have an overall effect on the dependent variable with a significance level of 0.000. Keywords: Company Size; Audit Committee; Audit Opinion; KAP size; Delay Audits.

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Andri, Muhammad, Srihadi Winarningsih, and Sony Devano. "EFEKTIVITAS PEMERIKSAAN PAJAK DI INDONESIA." BALANCE : JURNAL AKUNTANSI DAN BISNIS 6, no. 1 (June 1, 2021): 41. http://dx.doi.org/10.32502/jab.v6i1.3404.

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The main objective of this study is to examine and measure how much influence the factors that affect the effectiveness of tax audits in Indonesia. The study was conducted with a quantitative approach using multiple regression models. Tax auditor as a party directly involved in the tax audit is a relevant research subject. Cluster sampling technique was used to determine samples. In cluster sampling, the population is divided into clusters based on criteria such as target and realization of work unit acceptance, realization of extra effort and achievement of audit coverage ratio (ACR), so as to represent conditions in the population. The data were successfully collected from 166 tax auditors. The study shows that top management support, taxpayer attitudes and use of taxation information system have significant influence on tax audit effectiveness,while tax regulation and quality of tax audit have no significant influence on tax audit effectiveness.

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Aisyah, Fierdha, Hendra Gunawan, and Pupung Purnamasari. "Pengaruh Audit Rotation dan Audit Tenure terhadap Kualitas Audit dengan Fee Audit sebagai Variabel Pemoderasi." Bandung Conference Series: Accountancy 1, no. 1 (December 7, 2021): 1–8. http://dx.doi.org/10.29313/bcsa.v1i1.24.

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Abstract. This study aims to determine how the influence of Audit and Audit Rotation Tenure on the Quality Audit by Audit Fee as moderating variables on companies listed in the Stock Exchange in 2012-2014. The population in this study is a publicly traded manufacturing companies listed in Indonesia Stock Exchange in 2012-20114. Sampling method in this research is purposive sampling. The total number of samples of this study is 417, after going through the stage of data processing, there are 279 of data outliers that should be excluded from the sample. So, a decent amount of the final sample was observed that 138 companies. The analysis technique used is logistic regression. The analysis showed that the variables of audit fees, audit tenure, and the rotation of audit significant effect on audit quality. Variable audit fee positive effect on audit quality, audit tenure effect on audit quality and audit rotation effect on audit quality. It can be concluded that partial Audit and Audit Rotation Tenure on the Quality Audit by Audit Fee as moderating variable positive and significant impact. Effect of Rotation Audit, Audit Tenure and Audit Fee simultaneously significant effect on audit quality. Audit interaction effect rotation and Audit Fee and interaction between Audit Tenure and Audit Fee sinifikan effect on audit quality. Abstrak. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh Audit Rotation dan Audit Tenure terhadap Kualitas Audit dengan Fee Audit sebagai variabel pemoderasi pada perusahaan manufaktur yang terdaftar di BEI tahun 2012-2014. Populasi dalam penelitian ini adalah perusahaan manufaktur go public yang terdaftar di Bursa Efek Indonesia tahun 2012-2014. Metode sampling dalam penelitian ini adalah purposive sampling. Jumlah total sampel penelitian ini adalah 417, setelah melalui tahap pengolahan data, terdapat 279 data outlier yang harus dikeluarkan dari sampel penelitian. Jadi, jumlah sampel akhir yang layak diobservasi yaitu 138 perusahaan. Teknik analisis yang digunakan adalah regresi logistik. Hasil analisis menunjukkan bahwa variabel fee audit, tenure audit, dan rotasi audit berpengaruh signifikan terhadap kualitas audit. Variabel fee audit berpengaruh positif terhadap kualitas audit, tenure audit berpengaruh terhadap kualitas audit dan rotasi audit berpengaruh terhadap kualitas audit Hasil penelitian dapat disimpulkan bahwa secara parsial Audit Rotation dan Audit Tenure terhadap Kualitas Audit dengan Fee Audit sebagai Variabel Pemoderasi berpengaruh positif dan signifikan. Pengaruh Audit Rotation, Audit Tenure dan Fee Audit secara simultan berpengaruh signifikan terhadap Kualitas Audit. Pengaruh interaksi Audit rotation dan Fee Audit serta interaksi antara Audit Tenure dan Fee Audit berpengaruh sinifikan terhadap Kualitas Audit.

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Bright, Joseph C., Joseph B. Kadane, and Daniel S. Nagin. "Statistical Sampling in Tax Audits." Law & Social Inquiry 13, no. 02 (1988): 305–33. http://dx.doi.org/10.1111/j.1747-4469.1988.tb01119.x.

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The courts, with some important qualifications, have been reluctant to uphold tax assessments based on a review of only a sample of all transactions. In this article we argue that audit assessments based on appropriately drawn and analyzed statistical samples do not suffer from the defects that the courts have correctly concluded mar assessments based on nonstatistical samples. We do, however, argue that because of the inherent imprecision of assessments based on a less-than-complete review of all records, the calculation of the assessment should include a factor to take into account the risk that the taxpayer has been overassessed. We suggest an assessment rule that does just this and also recommend guidelines for the use of statistical sampling in tax audits.

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Nicko, Felisitas, Petrus Ridaryanto, and Renato Sitompul. "PENGARUH KARAKTERISTIK KOMITE AUDIT, FUNGSI AUDIT INTERNAL DAN KUALITAS AUDIT TERHADAP PENGUNGKAPAN SUKARELA." CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini 3, no. 1 (April 7, 2022): 62–71. http://dx.doi.org/10.31258/current.3.1.62-71.

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The aim of this study is to build empirical evidence that audit committee composition, internal audit function, and audit quality all have an impact on voluntary disclosure. Data in this study was collected from manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2015 to 2019. In this study, samples were determined using purposive sampling techniques with criteria tailored to data requirements. After sampling, the total number of samples was 150. To reduce data bias, the data analysis method first used Ordinary Least Squares (OLS) along with the classical assumption test procedure. The findings show that the characteristics of the audit committee, internal audit function, and audit quality have a positive effect on voluntary disclosure.

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MARTINI, Ni Putu Riski, and I. Ketut Puja Wirya SANJAYA. "The Philosophy Of Tri Kaya Parisudha Towards Auditor Pressure Phenomenon Of Audit Procedure Stopping." International Journal of Environmental, Sustainability, and Social Science 2, no. 2 (March 22, 2022): 71–78. http://dx.doi.org/10.38142/ijesss.v2i2.74.

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These cases of audit irregularities indicate a decrease in audit quality, which is caused by a dysfunctional audit behavior. This study discusses the factors that are thought to have an effect on premature termination of audit procedures, which can be caused by external factors related to situational factors during the audit process that will affect the behavior of auditors in conducting audits, namely time pressure and compliance pressure. In addition, the auditors' awareness and sensitivity in preventing or detecting fraud is influenced by the application of a noble local culture, which in Bali is known as the Tri Kaya Parisudha cultural concept. This research was conducted at a public accounting firm in Bali. The research time is 2021. The population of this research is 16 public accounting firms in Bali with 122 auditors. The sampling technique used in this research is purposive sampling technique. Based on the results of the analysis, it can be concluded that: time pressure and compliance pressure have a positive effect on premature audit procedures and the Tri Hita Karana philosophy is able to moderate the relationship between time pressure and adherence pressure on premature audit procedures.

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Nagirikandalage, Padmi, Arnaz Binsardi, and Kaouther Kooli. "Audit sampling strategies and frauds: an evidence from Africa." Managerial Auditing Journal 37, no. 1 (November 30, 2021): 170–92. http://dx.doi.org/10.1108/maj-06-2020-2695.

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Purpose This paper aims to investigate how professionals such as accountants, auditors, senior civil servants and academics perceive the use of audit sampling strategies adopted by professionals to increase detection rates of frauds and corruption within the public sector in Africa. It also examines the respondents’ perceived values regarding the reasons for committing frauds, types of fraud and corruption, as well as the aspects of audit sampling strategies to tackle frauds. Design/methodology/approach This research uses non-parametric statistics and logistic regression to analyse the respondents’ opinions regarding the state of frauds and corruption in Africa (particularly in Tunisia and non-Tunisia countries), the common factors behind people committing frauds, including the types of frauds and corruption and the respondents’ opinions on the use of audit sampling strategies (non-random and random) to examine the instances of frauds and corruption. Findings The findings indicate that most respondents prefer to use non-probabilistic audit sampling rather than more robust sampling strategies such as random sampling and systematic random sampling to detect frauds and corruption. In addition, although there are some minor statistical differences between the countries in terms of the respondents’ perceived values on skimming fraud and on the use of audit random sampling to tackle rampant corruption in Africa, the overall findings indicate that opinions do not significantly differ between the respondents from Tunisia and other countries in terms of the types of fraud, the reasons for committing fraud and the auditing sampling strategies used to investigate the frauds. Research limitations/implications This research serves as an analytical exploratory study to instigate further audit sampling research to combat rampant fraud and corruption in the public sector in Africa. Originality/value There are few or non-existent studies investigating the application of audit sampling strategies in Africa countries, particularly to examine the application of audit random sampling and audit non-random sampling strategies to detect fraudulent activities and corruption. Correspondingly, this research carries strategic implications for accountants and auditors to successfully detect fraudulent activities and corruption in Africa.

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Apriliastuty, Winda, Supri Wahyudi Utomo, and Nur Wahyuning Sulistyowati. "Apakah Audit Judgment Dipengaruhi oleh Ukuran Perusahaan, Tekanan Ketaatan, dan Pengetahuan Auditor?" STATERA: Jurnal Akuntansi dan Keuangan 1, no. 2 (October 25, 2019): 1–13. http://dx.doi.org/10.33510/statera.2019.1.2.1-13.

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This study aims to examine the effect of company size, compliance pressure, and auditor knowledge on audit judgment. This type of research is quantitative research. The sampling technique was purposive sampling with a sample of 18 companies 56 financial statements. The data analysis technique used in this study is a statistical regression using the IBM SPSS Statistics version 22 program. The results show that: obedience pressure and auditr knowledge influence audit judgment because obedience pressure is influenced by the client and the senior auditor and the level of knowledge influence judgment given the auditor. The size of the company does not affect audit judgment because a small amount of assets does not affect the evaluation results of the auditor's judgment.

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FINLEY, DAVID R. "Decision theory analysis of audit discovery sampling." Contemporary Accounting Research 5, no. 2 (March 1989): 692–719. http://dx.doi.org/10.1111/j.1911-3846.1989.tb00734.x.

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Renaningtyas, Alwianindita. "Analisis Pengaruh Tenure Audit, Ukuran Perusahaan dan Fee Audit Terhadap Kualitas Audit." MAKSIMUM 9, no. 2 (November 7, 2019): 73. http://dx.doi.org/10.26714/mki.9.2.2019.73-80.

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This study aims to analyze the effect of audit tenure, company size and audit fees on audit quality in manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2019. The population in this study are all manufacturing companies on the Indonesia Stock Exchange. While the sample of this study were 49 manufacturing companies that met the sample criteria during the study period. The sampling technique used in this study was purposive sampling method. The data analysis method used is multiple linear regression analysis. The results of this research partially indicate that company size has a significant negative effect on audit quality, and audit tenure, audit fees have a significant positive effect on audit quality. While the research results simultaneously audit tenure, company size and audit fees have a simultaneous effect on audit quality. The coefficient of determination (R2) shows that the effect of audit tenure, firm size and audit fees in explaining audit quality is 24.4% and the rest is explained by other variables outside of this study.

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Durney, Michael, Randal J. Elder, and Steven M. Glover. "Field Data on Accounting Error Rates and Audit Sampling." AUDITING: A Journal of Practice & Theory 33, no. 2 (December 1, 2013): 79–110. http://dx.doi.org/10.2308/ajpt-50669.

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SUMMARY: Changes in the accounting and auditing environments since the passage of Sarbanes-Oxley (SOX) and the creation of the Public Accounting Oversight Board (PCAOB) have likely impacted accounting population error rates and audit sampling procedures. We investigate accounting population error rates and auditor sampling performance for a unique proprietary post-SOX dataset of 160 audit sampling applications for a large auditing firm. Compared to previous research, we find that in the post-SOX period, accounting data error rates are significantly lower in magnitude and frequency, sample sizes are significantly larger, and auditor performance has improved in evaluating sample errors. The low error rates suggest criticisms in prior research regarding audit sampling techniques may not be a serious concern for most audit sampling applications. Furthermore, we provide evidence that auditors' application of audit sampling is more consistent with the requirements in professional standards than previously reported.

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Fitriani, Indah. "PENGARUH OBJEKTIVITAS DAN INTEGRITAS AUDITOR INTERNAL TERHADAP KUALITAS AUDIT." Jurnal Riset Akuntansi dan Keuangan 1, no. 1 (April 27, 2013): 61. http://dx.doi.org/10.17509/jrak.v1i1.6575.

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This research is aim to know the influence of objectivity and integrity of internal auditors towards the audit quality partially and simultaneously, whether it significantly affects or not towards the audit quality on Inspektorat Daerah of Kota Bandung, Kota Cimahi, Kabupaten Bandung, and Kabupaten Bandung Barat. The method used for this research is the descriptive method, and the analysis used is the multiple linear regression analysis. The sampling technique for this research is saturated sampling. The result of the research with 5% signification level shows that objectivity and integrity of internal auditors simultaneously influences the audit quality where the value F (91,837) > the table F (3,232), and objectivity of auditor partially influences significantly the audti quality where the value T (4,914) > the table T (2,021) as well as the integrity of auditor influences significantly the audit quality where the value T (10,721) is bigger than the table T (2,021).

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Pujilestari, Retno, and Mustika Winedar. "Pengaruh Karakter Eksekutif, Ukuran Perusahaan, Kualitas Audit, dan Komite Audit Terhadap Tax Avoidance." JURNAL AKUNTANSI DAN AUDITING 15, no. 2 (October 6, 2019): 204–20. http://dx.doi.org/10.14710/jaa.15.2.204-220.

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This study aims to examine the effect of Executive Character, Company Size, AuditQuality, and Audit Committee on Tax Avoidance. Executive Character is measured bycalculating company risk, Company Size is determined based on company size, AuditQuality is stated based on who KAP audits the company, and Audit Committee isdetermined based on the number of Audit Committees in the company. While TaxAvoidance is measured by CETR. By taking samples of mining companies that areactive and listed on the Indonesia Stock Exchange for the period of 2012 to 2016selected by purposive sampling technique, the research data collected throughdocumentation techniques are then analyzed by multiple linear regression and theresults show that Executive Character, Company Size, Quality Audit, and the AuditCommittee simultaneously have a significant effect on Tax Avoidance. But partiallyonly Audit Quality has an effect on Tax Avoidance.

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Sari, Selly Puspita, Made Sudarma, and Wuryan Andayani. "The effect of auditors’ competence and moral reasoning towards audit quality with audit time budget as moderating." International Journal of Research in Business and Social Science (2147- 4478) 10, no. 6 (September 28, 2021): 205–12. http://dx.doi.org/10.20525/ijrbs.v10i6.1339.

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This study aims to examine the effect of auditors’ competence and moral reasoning towards audit quality with audit time budget as moderating. This research is important because the users of financial statements give confidence to the auditors in providing information in the form of reports and opinions on the audits carried out. So that the resulting audit quality must meet the provisions of auditing standards. High audit quality will produce reliable financial reports as a basis for decision-making. The quality of this audit will be maintained if the auditor has adequate competence and follows the audit procedures that have been determined. The data collection technique used in this study was a questionnaire. The population used is all internal auditors of the Malang City Inspectorate and Batu City in East Java, as many as 50 auditors. The sampling method used in this study is the saturated sample method. The saturated sample method is a sampling technique when all members of the population are used as samples. Technical analysis in this study uses Moderated Regression Analysis (MRA). This study shows that competence and moral reasoning significantly improve audit quality. The more competent an auditor is, the more quality the audit will produce. In addition, the higher the moral reasoning possessed by an auditor, the better the quality of the audit produced. In this study, the audit time budget cannot moderate the effect of competence towards audit quality. While the audit time budget can moderate the effect of moral reasoning towards audit quality.

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Tassin, Kerri L., Tammy R. Waymire, and Christopher S. Hines. "A Historical Evaluation of the Single Audit: Thirty Years from Initial Legislation to Uniform Guidance." Journal of Governmental & Nonprofit Accounting 8, no. 1 (June 1, 2019): 21–35. http://dx.doi.org/10.2308/ogna-52470.

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ABSTRACT The U.S. government, through federal granting agencies (grantors), awards grants to state/local governments and nonprofit organizations (grantees) to meet national objectives. Since its initial legislation in 1984, the single audit has been used as a mechanism for ensuring accountability with these federal grants. Despite the consistent goal of accountability, concerns with single audit quality (i.e., whether audits reach appropriate conclusions) persist. In this historical evaluation of the single audit, we examine the major legislative and administrative developments associated with the single audit including (1) Single Audit Act of 1984, (2) Single Audit Act Amendments of 1996, (3) National Single Audit Sampling Project in 2007, (4) Improper Payments Initiative in 2009, and (5) administrative consolidation of all single audit circulars with Uniform Guidance issued in 2013. Understanding these developments should be helpful to researchers and policymakers in directing studies designed to better understand and improve single audit quality.

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Colbert, Janet L. "DUS An Efficient, Effective Sampling Method." Journal of Applied Business Research (JABR) 2, no. 4 (November 1, 2011): 1. http://dx.doi.org/10.19030/jabr.v2i4.6553.

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Dollar unit sampling (DUS) is a statistical sampling method which is easy to understand and simple to apply on audit engagements. This article gives guidance on preliminary determinations that must be made in order to use DUS. It also illustrates how to figure sample size and select the sample members. Techniques to use in evaluating the results of DUS tests are provided. Finally, there is a discussion of factor to consider in deciding if DUS is the most appropriate sample method in a particular audit situation.

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Pramuditha, Pinta Yunanico, and Erinos NR. "Pengaruh Tekanan Ketaatan, Pengetahuan Audit Dan Pengalaman Audit Terhadap Audit Judgement." JURNAL EKSPLORASI AKUNTANSI 2, no. 4 (December 21, 2020): 3755–70. http://dx.doi.org/10.24036/jea.v2i4.317.

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This study aims to determine the effect of obedience pressure, audit knowledge and audit experience on audit judgment. This research was conducted in Inspektorat Provinsi Sumatera Barat.The respondents used in this study were 40 employees. Sample selection is done by using purposive sampling method. Data collection was carried out through a questionnaire. The analysis technique used in this study is Multiple Regression Analysis. The results of this study found that, obedience pressure, audit knowledge and audit experience have a positive effect on audit judgment

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Yolanda, Stephanie, Fefri Indra Arza, and Halmawati Halmawati. "Pengaruh Audit Tenure, Komite Audit Dan Audit Capacity Stress Terhadap Kualitas Audit." JURNAL EKSPLORASI AKUNTANSI 1, no. 2 (June 9, 2019): 543–55. http://dx.doi.org/10.24036/jea.v1i2.94.

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This study aims to determine the effect of the audit tenure, audit committee, and audit capacity stress on audit quality as measured by earnings surprise benchmark approach. The research used secondary data. The population was all manufacturing companies listed in Indonesia Stock Exchange in the period of 2015-2017. The data collection technique used is purposive sampling and 303 samples obtained data. The independent variables were audit tenure, audit committee, and audit capacity stress at the significance level of 5%. This study using logistic regression analysis techniques. The result of the research showed that audit tenure had no significant influence on audit quality with a significance level that is equal to 0.145, audit committee had no significant influence on audit quality a significance level that is equal to 0.652, and audit capacity stress had no significant influence on audit quality a significance level that is equal to 0.522 of the manufacturing companies listed in Indonesia Stock Exchange

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Nurjanah, Fitri, and Akhmad Imam Amrozi. "Effektivitas Komite Audit, Dewan Komisaris Independen dan Biaya Audit." E-Jurnal Akuntansi 31, no. 3 (March 25, 2021): 667. http://dx.doi.org/10.24843/eja.2021.v31.i03.p11.

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The purpose of this study is to analyze the effect of effectiveness of audit committee and independence board of commissioner on audit fee. This research uses samples of Non-financial companies in Indonesia Stock Exchange (IDX) in 2015-2018. The sampling technique used purposive sampling. The total number of companies used as research samples is 584 companies. Using tools SPSS 20 and testing hypothesis using linear regression. The F test indicates a stable and significant model. R square is 49,4%The result show independence board of commissioner and Effectiveness of audit committee can positively significant effect on audit fee because board of commissioners and audit committee wants a higher audit quality from the auditor. Keywords: Board Of Commissioners; Effectiveness Of Audit Committee; Audit Fee.

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Oktorina, Megawati, and Linda Kusumaning Wedari. "An Empirical Investigation on Ownership Characteristics, Activities of the Audit Committee, and Audit Fees in Companies Listed on Indonesia Stock Exchange." Applied Finance and Accounting 1, no. 1 (January 19, 2015): 20. http://dx.doi.org/10.11114/afa.v1i1.639.

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This study examines the effect of ownership characteristics and activities of the audit committee to audit fee. This study also uses control variables which include free cash flow, liquidity ratios, profitability ratios, solvency ratios, firm size, market -to-book value of equity, and audits quality of manufacture companies in Indonesia Stock Exchange in the year 2010 - 2012 are used as the population in this study. Data collection method used was purposive sampling. The statistical methods used to analyze the data are the multiple linear regression and results obtained indicate that managerial ownership, audit committee activity, firm size, liquidity ratios, profitability ratios affect audit fees. Meanwhile, institutional ownership, free cash flow, solvency ratio, and market -to-book value of equity do not affect the audit fees significantly.

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Shanti, Yunita Kurnia. "Pengaruh Komite Audit Terhadap Kinerja Keuangan Perusahaan Dengan Dewan Komisaris Sebagai Variabel Intervening." IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita 9, no. 2 (December 17, 2020): 147–58. http://dx.doi.org/10.46367/iqtishaduna.v9i2.241.

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This study aims to examine the effect of the audit committee on the company's financial performance with the board of commissioners as an intervening variable in manufacturing companies in the consumer goods sector in 2016-2018. The population in this study is the manufacturing companies in the consumer goods sector which are listed on the Indonesia stock exchange in the 2016-2018 period. The sampling method uses purposive sampling, which is a sampling technique with certain considerations or criteria. The number of samples obtained that can be processed is 90 samples. The data analysis method used is path analysis which has previously gone through a classic assumption test, testing is done directly and indirectly. The results of this study indicate the audit committee directly and significantly influences the company's financial performance. Both audit committees have an indirect and significant effect on the company's financial performance with the board of commissioners as an intervening variable. This shows that the calculation of the beta coefficient directly is greater than the indirect beta coefficient which is 0.230>0.05552. This result means that the board of Commissioners variable cannot be an intervening variable of the audit committee on financial performance, because the effective supervisory function in evaluating the results of internal and external audits on the presentation of financial statements becomes the role of the audit committee.

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Putri, Arie Pratania, Nur Nabila, Viony Augustin, and Fellia Fellia. "AUDIT TENURE, AUDITOR EXPERIENCE, INDEPENDENCY, AND TASK COMPLEXITY ON AUDIT JUDGEMENT." Jurnal Riset Akuntansi Kontemporer 13, no. 1 (April 25, 2021): 7–12. http://dx.doi.org/10.23969/jrak.v13i1.3506.

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Research was conducted in KAP in the area of Medan with the primary data collection method using questionnaire. The sampling was conducted by purposive sampling technique and the sample used in this research was 82 respondent. The method of analysis was used is multiple linear regression analysis using SPSS. The result of research showed that audit tenure auditor experience and independency have significant positive effect on audit judgement, task complexity has not significant effect.

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Stanojević, Slobodan. "Sequential sampling in the public sector audit procedure." Revizor 24, no. 94 (2021): 81–88. http://dx.doi.org/10.5937/rev2194081s.

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A fundamental weakness of the audit procedure of financial statements in the public sector is eliminating the functionality of sampling and thus the importance of the concept of materiality. The experience of the State Audit Institution (SAI) shows that 100% of the examination of documentation dominates in practice. Non-statistical sampling methods have a significant advantage because they put the scope of testing in the foreground as a matter of professional audit judgment. In contrast, statistical sampling requires the use of a statistical apparatus, usually an interval of confidence, which may or may not be decisive in determining the magnitude of the error. In addition, the importance of spending budget money requires the highest levels of accuracy in testing documentation, which extrapolated to the population does not have to be significant.

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Trisnawati, Nina, Fatma Sri Wahyuni, and Zifriyanthi Minanda Putri. "PELAKSANAAN AUDIT SISTEM DALAM PENCAPAIAN CONTINOUS QUALITY." Jurnal Keperawatan 11, no. 2 (June 24, 2019): 103–10. http://dx.doi.org/10.32583/keperawatan.v11i2.514.

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Audit sistem merupakan proses audit yang dilakukan dalam mengevaluasi terhadap standar yang ditetapkan oleh rumah sakit. Audit sistem dapat menjamin terlaksananya proses peningkatan mutu berkelanjutan di unit pelayanan keperawatan rumah sakit. Tujuan Penelitian ini adalah untuk melihat hubungan pelaksanaan audit sistem dengan pencapaian Continous Quality Improvement di Rumah Sakit Jiwa Tampan Provinsi Riau. Desain penelitian ini adalah deskriptif analitik dengan pendekatan cross sectional. Sampel dalam penelitian ini adalah perawat di di Rumah Sakit Jiwa Tampan Provinsi Riau sebanyak 123 orang dengan teknik pengambilan sampel yaitu proportional random sampling. Hasil penelitian menunjukkan distribusi pelaksanaan audit sistem lebih dari setengahnya kategori buruk yaitu 59,0% dan distribusi pencapaian continous quality improvement lebih dari setengahnya buruk yaitu 54,5%. Hasil uji statistik menunjukkan bahwa ada hubungan yang signifikan antara pelaksanaan audit sistem dengan pencapaian continous quality improvement (p value = 0,000 < α = 0,05). Kata kunci: audit sistem, continous quality improvement, standar mutu THE IMPLEMENTATION OF A SYSTEM AUDIT AND THE ACHIEVEMENT OF CONTINUOUS QUALITY IMPROVEMENT ABSTRACT System audit is an audit process carried out in evaluating the standards set by the hospital. Audit systems can guarantee the implementation of a continuous quality improvement process in the hospital nursing service unit. The purpose of this study was to see the relationship between the implementation of a system audit and the achievement of continuous quality improvement in the Tampan Mental Hospital of Riau Province. The design of this research is descriptive analytic with cross sectional approach. The sample in this study was nurses at the RSJ. Tampan Mental Hospital of Riau Province as many as 123 people with a sampling technique that is proportional random sampling. The results showed that the distribution of system audits was more than half of the bad category, which was 59.0% and the distribution of achievement of continuous quality improvement in Tampan Hospital was more than half bad at 54.5%. The results of statistical tests show that there is a significant relationship between the implementation of a system audit and the achievement of continuous quality improvement (p value = 0,000 <α = 0.05). Keyword: system audit, continuous quality improvement, quality standard

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Lestari, Setyani Dwi, Farah Margaretha Leon, Selamet Riyadi, Heru Kreshna Reza, and Y. Yuwono. "The Role of Experience, Knowledge, Time Pressure and Risk on Sampling Method in Audit." ATESTASI : Jurnal Ilmiah Akuntansi 4, no. 2 (September 30, 2021): 315–24. http://dx.doi.org/10.33096/atestasi.v4i2.994.

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Objectively, this study examines the conceptual model related to the use of sampling methods empirically in audit cases. Investigates the relationship between the conceptual model in using the sampling method from the aspects of auditor knowledge, auditor experience, time adequacy, and risk considerations. This study involved a sample of 107 auditors from various categories of available positions at the Supreme Audit Agency. This study's independent variables include auditor knowledge, experience, time pressure, and audit risk. Simultaneously, statistical sampling methods are the dependent variable for empirical testing, namely, using a linear regression approach with SmartPLS as a statistical tool. The four hypotheses' test results show that all independent variables positively and significantly affect the variable using the sampling method for audit purposes. Audit risk considerations are the most influential variable and the dominant reason the auditor uses the sampling method to present the audit report. We highlight that the time pressure factor is a variable that is so dominant that it correlates using the sampling method for an audit report so that the assumption of an auditor's experience and knowledge can be optimal in presenting an audit report as long as technical constraints such as time-pressure are also flexible and rational.

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Journal articles on the topic 'Audit sampling'

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