Pengaruh Persepsi Sampling Statistik Resiko Audit ,Time Pressure dan Pengalaman terhadap Penggunaan Metode Sampling Audit
Sari
Abstract
The purpose of this study is to analyze the type of sampling method that is often used by auditors and to analyze the factors that influence the use of sampling methods by independent auditors. The technique of data collection is done by distributing questionnaires to the Auditor who works at the Public Accounting Firm registered in Makassar. While the data analysis techniques used were validity and reliability test analysis, multiple linear regression analysis, and horsmer-glue test. The results of the study found that the perception of sampling with the use of the audit sampling method had a positive and significant effect. The influence between the perception of audit risk and the use of the audit sampling method has a positive and significant effect. The influence of Time pressure is significant with the use of the audit sampling method, and the influence of experience with the use of audit sampling methods has a significant and positive effect.
Keywords: statistical sampling, audit risk, time pressure, auditor experience.
Teks Lengkap:
PDFReferensi
Arifuddin dan Sahmuddin. 2002. Hubungan antara Judgement dengan Risiko dan Materialitas. Jurnal Ekonomi FE-UH vol. 4 Jan:21-35.
Arikunto, Suharsimi, 2001, Prosedur Penelitian Suatu Pendekatan Praktik, edisi revisi kelima, cetakan keduabelas, Penerbit : Rineka Cipta, Jakarta
Arkin, Herbert. 1982. “Sampling Methods for Auditors: An Advanced Treatment”. McGraw-Hill Book Company. New York.
Arnold, Vicky, Stephen C. Hayne, Steve Sutton dan C.A.P. Smith.1997. Accountant and Time Pressure: The Materiality Decision. AIS Conference. http://www.speedo-fheat. com/hayne/time/aid97.pdf.
Arrens dan Loebbecke. 2000. Auditing: An Integrated Approach. Prentice Hall International Inc. New Jersey.
Ayu, Puji Lestari, 2010, Faktor-Faktor yang Mempengaruhi Perilaku Auditor dalam Penghentian Prematur Prosedur Audit. Skripsi Universitas Diponegoro Semarang
Butt, J. 1988. Frequency Judgement in An Auditing-Related Task. Journal of Accounting Research 26 (Autumn):315-330.
Guy, Dan M. 1981. An Introduction to Statistical Sampling in Auditing. John Willey and Sons Inc. New York.
Guy, Dan M. dan D. R. Carmichael. 2001. Wiley Practitioner’s Guide to GAAS. John Willey and Sons Inc. New York.
Halim, Abdul. 2001. Auditing I (Dasar-Dasar Audit Laporan Keuangan). Edisi 2. UPP AMP YKPN, Yogya-karta.
Hall, T., J. Hunton, dan B. Pierce. 2000. The Use of and Selection Biases Associated with Non Statistical Sampling and Auditing. Beha-vioral Research in Accounting 12:231-255.
Hall, Thomas W., Terri L. Herron, Bethane Jo Pierce dan Tery J. Witt. 2001. The Effectiveness, of Increasing Sample Size to Mitigate The Influence of Population Characteristics in Haphazard Sampling. Auditing: A Journal of Practice and Theory; Spring; 20, 1; 169-185.
Hall, Thomas W., James E. Hunton, dan Bethane Jo Pierce. 2002. Sampling Practices of Auditors in Public Accounting, Industry, and Govern-ment. Accounting Horizons; Jun; 16, 2; pg. 125-136.
Handoko, T. H. 1995. Manajemen. BPFE Yogyakarta. Edisi Kedua., pp 359-375.
Hitzig, N. 1995. Audit Sampling: A Survey of Current Practice. The CPA Journal (July): 54-57.
Iqbal, Hasan. 2002. Metodologi Peneli-tian dan Aplikasinya. Edisi Per-tama. Jakarta : Ghalia Indonesia.
Ikatan Akuntan Indonesia Kompartemen Akuntan Publik. 2001. Standar Profesional Akuntan Publik. Salemba Empat. Jakarta.
Jeffrey, Cynthia. 1992. The Relation of Judgement, Personal Involvement, and Experience in The Audit of Bank Loans. The Accounting Review. Vol 67 No.4. (October): 802-819.
Jogiyanto, H.M. 2004. Metodologi pene-litian Bisnis: Salah kaprah dan pengalaman-pengalaman. Yogya-karta: FE UGM.
Kell., Walter G. dan William C. Boynton. 2001. Modern Auditing. Edisi 7. John Willey and Sons Inc. New York.
Marchant, G. A. 1989. Analogical Rea-soning and Hypothesis Generation in Auditing. The Accounting Review 64 (July): 500-513.
Nurahma, Myrna dan Nur Indriantoro. 2000. Tindakan Supervisi dan Kepuasan Kerja Akuntan Pemula di Kantor Akuntan Publik. Jurnal Riset Akuntansi Indonesia vol. 3 Jan:102-117.
Ponemon, L. Dan J. Wendell. 1995. Judgemental Versus Random Sampling in Auditing: An Experi-mental Investigation. Auditing: A Journal of Practice & Theory 14 Fall: 17-34.
Raharja, Surya. 2005. “Studi Empiris Mengenai Penerapan Metode Sampling Audit dan Faktor-Faktor yang Mempengaruhi Penggunaan Metode Sampling Audit oleh Auditor BPK. Makalah Simposium Nasional Akuntansi VIII.
Rahayuningsih, Deasy Ariyanti. 2002. Harapan dan Kenyataan dalam Berkarir di Kantor Akuntan Pub-lik: Suatu Perbandingan antara Mahasiswa Akuntansi dan Auditor. Jurnal Bisnis dan Akuntansi vol. 4 Des: 229-252.
Ridayeni. 2003. “Pengaruh Tekanan Waktu, Kompleksitas Tugas dan Motivasi Pencapaian terhadap Per-hatian Auditor pada Kecurangan”. Tesis S2. Program Magister Sains UGM. Yogyakarta.
Santoso, Purbayu Budi dan Ashari. 2005. “Analisis Statistik dengan Microsoft Excel dan SPSS. Andi Yogyakarta. Yogyakarta.
Sekaran, Uma. 1992. Research methods for business: A skill building approach. Second Edition. John Wiley & Sons, Inc.
Silaban, Adanan. 1993. Studi Empiris Pemahaman akuntan Publik ten-tang Penggunaan Metode Sam-pling Statistik Untuk Pemeriksaan akuntan. Tesis S2. Program Magister Sains UGM. Yogyakarta.
Sugiyono. 2011. Statistik untuk pene-litian. Bandung: Alfabeta.
Sularso, Sri. 2003. Metode Penelitian Akuntansi: Sebuah Pendekatan Replikasi. Edisi 2003/2004. BPFE Yogyakarta.Yogyakarta.
Sumardi dan Pancawati Hardiningsih. 2002. Pengaruh Pengalaman ter-hadap Profesionalisme serta Pengaruh Profesionalisme terhadap Kinerja dan Kepuasan Kerja: Studi Kasus Auditor BPKP. Jurnal Bisnis dan Ekonomi STIE STIKUBANK
Titin, Vegirawati, 2011, Penerapan Metode Sampling Audit Dan Faktor-Faktor Yang Mempenga-ruhi Penggunaan Metode Sam-pling. Jurnal Ekonomi dan Infor-masi Akuntansi (Jenius). Vol.1 No.1 Januari 2011
Winarna, Jaka dan Ninuk Retnowati. 2003. Persepsi Akuntan Pendidik, Akuntan Publik dan Mahasiswa Akuntansi terhadap Kode Etik Ikatan Akuntan Indonesia. Maka-lah Simposium Nasional Akuntansi VI.
DOI: https://doi.org/10.37531/yum.v3i3.1427
Refbacks
- Saat ini tidak ada refbacks.

Ciptaan disebarluaskan di bawah Lisensi Creative Commons Atribusi-BerbagiSerupa 4.0 Internasional