Journal articles on the topic 'Audit independence'
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1
Dahlia, Lia, and Ellyn Octavianty. "PENGARUH KOMPETENSI, INDEPENDENSI, DAN PROFESIONAL AUDITOR TERHADAP KUALITAS AUDIT." JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 2, no. 1 (July 1, 2016): 16–37. http://dx.doi.org/10.34204/jiafe.v2i1.534.
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Audit quality is very important, where the higher the quality audit that is applied to produce financial statements accurate and reliable as a basis for decision making for the users of these financial statements. The purpose of this study was to determine the effect of competence, independence and profeionalisme auditor to audit quality. Processing method to test the validity, reliability, multiple linear regression, hypothesis testing, and test the coefficient of determination. The results showed the competence of auditors in carrying out audits and significant positive effect on audit quality in KAP in South Jakarta. Independence of the auditor in carrying out audits and significant positive effect on audit quality in KAP. While Professionalism auditor in carrying out audits and significant positive effect on audit quality in KAP.Keywords: competence, independency, professionalism, and quality audits.
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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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Rudy Soegiharto, William, Liana Rahardja, Kaswandi Zainal, and Wenny Chandra Mandagie. "Predictors of Audit Quality: An Empirical Model." International Journal of Digital Entrepreneurship and Business 1, no. 1 (August 17, 2020): 11–22. http://dx.doi.org/10.52238/ideb.v1i1.12.
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This study aims to determine the relationship of auditor’s independency, work experience, professional competence and audit accountability on audit quality through a survey conducted in five branches of the Public Accountant Firm Doli, Bambang, Sulistiyanto, Dadang & Ali (CPA FIRM DBSDA), based in Bandung, Malang, Central Jakarta, West Jakarta and South Jakarta. The population is permanent employees who have worked for at least one year in five DBSDA CPA FIRM branches and have completed a Bachelor of Education. The research sample consisted of 38 employees who responded to the distributed questionnaire. The results showed that independence, work experience, professional competence and audit accountability have a positive influence on audit quality. Through the partial testing, we find that auditors’ independency, work experience, professional competency, and accountability have a positive effect on audit quality. The practical implications of the results of the study are: (1) audit work is to be carried out by experienced auditors who have adequate knowledge, (2) senior auditors need to supervise junior auditors in conducting audits and examine work performed by junior auditors, and (3) auditors need to maintain auditor independence to ensure that auditor independence is not influenced by the client.
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Nabila, Farhah, and Siti Hartinah. "Determinan Kualitas Audit Dengan Tenure Audit Sebagai Variabel Moderasi." Jurnal Akuntansi dan Governance 2, no. 1 (July 16, 2021): 40. http://dx.doi.org/10.24853/jago.2.1.40-52.
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This study aims to examine various factors that can affect audit quality moderated by tenure audit. The data analysis method used is the Moderated Regression Analysis. The results of this study indicate that independence, audit fees, and tenure audits have a positive and significant influence on audit quality. Meanwhile, time budget pressure has a negative and significant effect on audit quality. And tenure audit moderates independence, time budget pressure, audit fees have a positive and significant influence
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Puspita, Putu Ria, I. Wayan Rupa, and I. Gusti Ayu Intan Saputra Rini. "Pengaruh Pengalaman Kerja, Independensi dan Kompetensi Auditor Terhadap Kualitas Audit pada BPK RI Perwakilan Provinsi Bali." Jurnal Riset Akuntansi Warmadewa 1, no. 1 (January 29, 2020): 29–33. http://dx.doi.org/10.22225/jraw.1.1.1541.29-33.
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The results of BPK's audits are used to assess financial governance carried out by the government. This study intends to examine the effect of work experience, independence and competence of auditors on audit quality at BPK RI representatives of the province of Bali. The data used to analyze the primary data is the result of filling in the questionnaire by respondents about the variables intended at BPK RI Bali Province Representative. The analytical method used is multiple linear regression. The results of this study indicate that work experience, independence and competence partially have a positive effect on audit quality on BPK RI Representatives of Bali Province.
Keywords: Work experience; Independence; Competence; Audit Quality
Hasil pemeriksaan BPK4 digunakan untuk menilai tata kelolan keuangan yang dijalankan oleh 5 pemerintah. Penelitian ini bermaksud untuk menguji Pengaruh Pengalaman Kerja,eIndependensi dan Kompetensi Auditor Terhadap Kualitas Audit Pada BPKh RI Perwakilan Provinsi Bali. Data yang digunakan untuk menganalisis merupakan data primer hasil dari pengisian kuesioner oleh responden seputar variabel yang dimaksudkan pada BPK Perwakilan Provinsi Bali. Metode analisis yang digunakan adalah regresi linier berganda. Hasil penelitian ini menunjukkan bahwa pengalaman kerja, independensi dan kompetensi secara parsial berpengaruh positif terhadap kualitas audit pada BPK RI Perwakilan Provinsi Bali.
Kata Kunci: Pengalaman kerja; Independensi; Kompetensi; Kualitas audit
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Suwito, Chandra Setiawan Darmo, Lilik Handajani, and Ni Ketut Surasni. "Kualitas Audit Memediasi Pengaruh Independensi Auditor dan Komite Audit terhadap Kualitas Laba." E-Jurnal Akuntansi 31, no. 7 (July 25, 2021): 1867. http://dx.doi.org/10.24843/eja.2021.v31.i07.p20.
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The purpose of this study is to analyze audit quality mediating the effect of the independence auditors and audit committees on earnings quality in manufacturing companies listed on the Indonesia Stock Exchange 2015-2019. This research is a causality study with a quantitative approach. The research population was 144 companies which were selected to be 68 company samples. Dependent variable is earnings quality and the independent variable are independence of the auditor and the audit commitee and intervening variable is audit quality. This study uses path analysis. The results of the study found that audit quality did not mediate the effects of auditor and audit committee independence on earnings quality. The study found that supervision carried out by independent auditors and quality audits could hinder earnings management thereby increasing earnings quality. The audit committee was formed by the company as a formality to comply with government regulations.
Keywords: Earnings Quality; Audit Quality; Auditor Independence; Audit Committee.
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Murniati, Murniati, and Widi Natalia. "Analisis Faktor-Faktor yang Mempengaruhi Auditor dalam Memberikan Opini Audit atas Laporan Keuangan Pemerintah Daerah (LKPD) Provinsi Sumatera Barat." Jurnal Ekonomi dan Bisnis Dharma Andalas 22, no. 2 (August 2, 2020): 255–68. http://dx.doi.org/10.47233/jebd.v22i2.143.
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ABSTRAC
This research was conducted to determine the effect of independence, audit expertise, the scope of the audit, audit audit, and interim examination of the consideration of giving audit opinion. In this study, researchers examined the consideration of providing audit opinion at the Office of the Republic of Indonesia Supreme Audit Agency (BPK) of West Sumatra Province by using independent variables, namely independence, audit expertise, audit scope, audit judgment, and interim examination. The population in this study are all auditors who work at the Representative Office of the Supreme Audit Board (BPK) of Republic of Indonesia in West Sumatra Province. The primary data collection method used was a questionnaire method distributed to respondents, the sampling technique was purposive sampling with a sample size of 22 respondents. The results of testing the hypothesis in this study indicate that the variables of independence, audit expertise, audit judgment and interim examination have a positive and significant effect on giving audit opinion, while audit scope variable has no effect but has a negative direction. Simultaneously the variables of independence, audit expertise, audit judgment and interim examination have a positive and significant effect on giving audit opinion.
ABSTRAK
Penelitian ini dilakukan untuk mengetahui pengaruh independensi, keahlian audit, lingkup audit, audit judgemet, dan pemeriksaan interim terhadap pertimbangan pemberian opini audit. Dalam penelitian ini, peneliti mengkaji pertimbangan pemberian opini audit pada Kantor Badan Pemeriksa Keuangan (BPK) RI Perwakilan Provinsi Sumatera Barat dengan menggunakan variabel independen, yaitu independensi, keahlian audit, lingkup audit, audit judgement, dan pemeriksaan interim. Populasi dalam penelitian ini adalah seluruh auditor yang bekerja pada Kantor Perwakilan Badan Pemeriksa Keuangan (BPK) RI Perwakilan Provinsi Sumatera Barat. Metode pengambilan data primer yang digunakan adalah metode kuesioner yang dibagikan kepada responden, teknik pengambilan sampel yaitu dengan purposive sampling dengan jumlah sampel sebanyak 22 responden. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi linier berganda. Hasil dari pengujian hipotesis dalam penelitian ini menunjukkan bahwa variabel independensi, keahlian audit, audit judgement dan pemeriksaan interim berpengaruh positif dan signifikan terhadap pemberian opini audit, sedangkan variabel lingkup audit tidak berpengaruh namun beraarah negatif. Secara simultan variabel independensi, keahlian audit, audit judgement dan pemeriksaan interim berpengaruh positif dan signifikan terhadap pemberian opini audit.
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Ismiyati, Anna Anica. "PENGARUH KOMPETENSI, INDEPENDENSI, DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris pada Kantor Akuntan Publik di Provinsi Banten)." Jurnal Riset Akuntansi Tirtayasa 4, no. 1 (April 10, 2019): 89–101. http://dx.doi.org/10.48181/jratirtayasa.v4i1.5504.
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The objectives of this research to empirically analyze the influence of competency, independency, and acuntability on audit quality, and to the influence of competency, independency, and professionalism to audit quality is moderated by auditor ethics, especially in the auditor working in KAP of province Banten.The population in this research are all auditors who worked on the KAP in province Banten. Sampling was conducted using jenuh sampling method and number of samples of 103 respondents. Primary data collection method used is questionnaire method. The data are analyzed by using technical analyze Multiple Regression Analyze and Moderate Regression Analyze (MRA). The results showed that the effect on the competence and independence of audit quality, while acuntability has no effect on audit quality. Interaction competence and ethics of auditors, ethics and auditor independence interaction effect has no effect on audit quality, while the interaction of acuntability and ethical auditor on audit quality. The coefficient of determination shows that jointly competence, independence, acuntabiliy, ethics of auditors, interaction competence and ethics of auditors, ethics and auditor independence interaction and interaction of acuntability and ethical auditor contributed to the dependent variable (quality audit) is 89,8% while the remaining 10,2% is influenced by other factors outside of observation.
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Senjaya, Melya, and Friska Firnanti. "Auditor Characteristics, Audit Tenure, Audit Fee and Audit Quality." GATR Global Journal of Business and Social Science Review (GJBSSR) Vol.5(3) Jul-Sep 2017 5, no. 3 (June 22, 2017): 94–99. http://dx.doi.org/10.35609/gjbssr.2017.5.3(12).
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Objective - The purpose of this research is to obtain empirical evidence about the factors that affect audit quality for auditors working in Public Accounting Firms in DKI Jakarta. Methodology/Technique - The independent variables used in this research are: independence, work experience, competency, accountability, audit tenure, and audit fee. The object of this research consists of 25 Public Accounting Firms located in DKI Jakarta. There are 164 respondents used as samples in this study. The sample was selected based on a convenience sampling method with criteria including auditors working at public accounting firms located in DKI Jakarta, with a minimum of one year work duration. This research used statistical tests of multiple regression. Findings - The result shows that independence, accountability, and audit tenure have an effect on audit quality. Meanwhile, work experience, competency, and audit fees have no influence on audit quality. Novelty - The study suggests that to improve audit quality, Public Accounting Firms should pay attention to the independence and accountability of its auditors. Type of Paper: Empirical Keywords: Audit Quality; Independence; Work Experience; Competency; Accountability; Audit Tenure; Audit Fee. JEL Classification: M41, M42.
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Prena, Gine Das, and I. Wayan Angga Sudiartama. "Pengaruh Independensi dan Profesionalisme Terhadap Kualitas Audit dengan Kepuasan Kerja Sebagai Variabel Pemoderasi." WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) 19, no. 1 (March 2, 2020): 30–34. http://dx.doi.org/10.22225/we.19.1.1578.30-34.
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Abstract-This study aims to influence independence and professionalism on audit quality with job satisfaction as moderating variables. The research was conducted at the Public Accounting Office located in the Bali Region. The population of this research is all auditors who work at the Public Accountant Office in Bali with a purposive sampling technique to obtain a sample of 112 auditors. Data is collected using questionnaires. Data analyzed uses Moderated Regression Analysis. The results of the study show that 1) Independence has a positive effect on audit quality at the Public Accounting Firm in Bali. 2) Professionalism has a positive effect on audit quality at the Public Accountant Office in Bali. 3) Job Satisfaction strengthens the influence of Independence on audit quality at the Public Accounting Firm in Bali. 4) Job Satisfaction strengthens the influence of audit Professionalism on audit quality at the Public Accounting Firm in Bali.
Keywords: Independence; professionalism; audit quality; job satisfaction
Abstrak-Penelitian ini bertujuan untuk Pengaruh lndependensi dan Profesionalisme Terhadap Kualitas audit dengan Kepuasan Kerja sebagai Variabel Pemoderasi. Penelitian dilakukan di Kantor Akuntan Publik yang berada di Wilayah Bali. Populasi penelitian ini adalah seluruh auditor yang bekerja pada Kantor Akuntan Publik di Bali dengan teknik purposive sampling sehingga diperoleh sampel sebanyak 112 Auditor. Data dikumpulkan dengan menggunakan kuisioner. Data dianalsis mengguanakan Moderated Regression Analysis. Hasil penelitian menunjukan bahwa 1) Independensi berpengaruh positif terhadap kualitas audit pada Kantor Akuntan Publik di Bali. 2) Profesionalisme berpengaruh positif terhadap kualitas audit pada Kantor Akuntan Publik di Bali. 3) Kepuasan Kerja memperkuat pengaruh Independensi terhadap kualitas audit pada Kantor Akuntan Publik di Bali. 4) Kepuasan Kerja memperkuat pengaruh Profesionalisme audit pada kualitas audit pada Kantor Akuntan Publik di Bali.
Kata Kunci: Independensi; profesionalisme; kualitas audit; kepuasan kerja
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Lestari, Melati Ayu, Sutrisno T, and Aulia Fuad Rahman. "Auditors’ professional commitment, time budget pressure, independence, and audit quality." International Journal of Research in Business and Social Science (2147- 4478) 9, no. 6 (October 31, 2020): 263–73. http://dx.doi.org/10.20525/ijrbs.v9i6.919.
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This study aims to investigate the effect of auditors’ professional commitment and audit time budget pressure on audit quality mediated by auditors’ independence at the Republic of Indonesia Supreme Audit Agency (BPK RI). This study applies explanatory research with a questionnaire method. The survey was conducted in mid-2020. The questionnaire was distributed to the head office and representative offices of BPK RI in 34 provinces. The samples of this study were 132 auditors of BPK RI throughout Indonesia. Data analysis used the Partial Least Square test to examine the influence of the variables of auditors’ professional commitment, audit time budget pressure, auditors’ independence, and audit quality. The results of this study conclude that audit quality can be influenced by auditors’ professional commitment either directly or indirectly through auditors’ independence, while audit time budget pressure only indirectly affects audit quality through auditors’ independence. These findings indicate that the majority of BPK RI auditors have conducted quality audits because the majority of BPK RI auditors are parties with high professional commitment and parties who can work professionally under audit time budget pressure in every audit assignment by maintaining their independence. This is evidenced by the majority of BPK RI auditors who cannot be influenced by personal interference or closeness with the audited entity to produce quality audit reports (LHP).
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Momon, Momon, Widarto Rachbini, and Amilin Amilin. "FAKTOR PENENTU KUALITAS AUDIT DI KANTOR AKUNTAN PUBLIK DKI JAKARTA." JURNAL AKUNTANSI 7, no. 2 (March 5, 2020): 85–99. http://dx.doi.org/10.37932/ja.v7i2.48.
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The study aims to analyze the effect of auditor competence and independence on audit quality. The sample used in this study were 151 samples (KAP) represented by the Auditor in DKI Jakarta. Data analysis uses descriptive and inferential analysis using multiple regression analysis. Hypothesis testing results indicate that there is a significant positive effect on Auditor Competence and Auditor Independence on Audit Quality. These results indicate that the higher (both) Auditor Competency and Auditor Independence, the Audit Quality will increase. Independent auditors should pay attention to their competencies. To improve audit quality, it is necessary to increase the competence of auditors by providing training and certification of expertise that supports the auditor profession in line with continuing professional education (PPL) programs. The role of regulators and accountants' associations (IAPI, IAI) in this case is also very necessary to monitor the implementation of the PPL program for auditors (accountants). Auditors who conduct audits must truly maintain and ensure independence both in fact and in appearance in order to produce quality audits. The existence of regulations that limit the length of the audit of a client conducted by the same public accountant, should also be supported by the KAP to rotate the auditor team, not only limited to the level of partners signing the audit report to further maintain its independence.
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Gaffar, Abdul. "PENGARUH INDEPENDENSI TERHADAP KUALITAS AUDIT INSPEKTORAT DALAM PENGAWASAN KEUANGAN DAERAH DENGAN KECERDASAN SPIRITUAL SEBAGAI VARIABEL MODERASI." Jurnal Aplikasi Manajemen & Kewirausahaan MASSARO 1, no. 2 (August 10, 2019): 86–94. http://dx.doi.org/10.37476/massaro.v1i2.751.
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The Effect of Auditor Independence on Inspectorate Audit Quality in Regional Financial Oversight with Spiritual Intelligence as a Moderation Variable: Empirical Study of South Sulawesi Regency / City Government. This study aims to study the effect of independence on audit quality with spiritual intelligence as a moderating variable. The sample of this study was 96 authorized officials in the district / city government of South Sulawesi province. The research data was taken from a questionnaire that was distributed to respondents for data collection. Data were analyzed by path analysis. The results showed that the independence of the auditor can determine the audit quality of the district / city government of South Sulawesi province. through spiritual intelligence can improve audit quality.
Pengaruh Independensi Auditor terhadap Kualitas Audit inspektorat dalam Pengawasan Keuangan Daerah dengan Kecerdasan Spiritual sebagai Variabel Moderasi: Studi Empiris pada Pemerintah Kabupaten/Kota Sulawesi Selatan. Penelitian ini bertujuan untuk mengetahui pengaruh Independensi terhadap kualitas audit dengan kecerdasan spiritual sebagai variabel moderasi. Sampel penelitian ini sebanyak 96 aparat inspektorat pemerintah kabupaten/kota provinsi Sulawesi Selatan. Data penelitian diambil dari kuesioner yang dibagikan kepada responden untuk mengumpulkan data. Data dianalisis dengan analisis jalur. Hasil penelitian menunjukkan bahwa independensi auditor dapat menentukan kualitas audit inspektorat pemerintah kabupaten/kota provinsi Sulawesi selatan. melalui kecerdasan spiritual dapat meningkatkan kualitas audit.
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Gde Herry Sugiarto Asana and Komang Krishna Yogantara. "PERAN AUDIT FEE, JASA NON AUDIT, LAMA HUBUNGAN AUDIT DAN UKURAN KAP TERHADAP INDEPENDENSI AUDITOR." Journal of Applied Management and Accounting Science 2, no. 1 (December 18, 2020): 41–52. http://dx.doi.org/10.51713/jamas.v2i1.25.
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Independence is a free mental attitude and is not controlled by other parties as well as the honesty of Auditors in consideration, formulating and expressing opinions. The purpose of this research is to obtain empirical evidence of the influence of Audit Fee, Non-audit services, old audit relations and size of public accountant office on the Independence of Auditors. The population of this research is the Auditor of the public Accountant office registered in the IAPI Directory in 2019. Data collection is performed using questionnaires. The number of samples in this study was 66 respondents using the purposive Sampling method with the criteria of auditors working at least 1 year. The data analysis technique used was multiple linear regression with the help of SPSS version 25.0 program. The results showed that (1) the Audit Fee significantly affects the independence of the Auditor, (2) Non-Audit services have no significant effect on the independence of the Auditor, (3) The length of the audit relationship has significant effect on the independence of the Auditor, (4) The size of the public Accountant Office has no significant effect on the independence of Auditors. (5) Audit Fee, Non-Audit services, length of audit relationship and size of public accountant office simultaneously have significant effect on the independence of Auditors. Thus, to enhance or maintain independence, auditors should avoid variables that can affect independence.
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Setiawan, Santy, Yenni Carolina, and Aura Kristiani. "THE EFFECT OF AUDITOR’S COMPETENCE AND INDEPENDENCE ON INFORMATION SYSTEM AUDIT QUALITY." Asia Pacific Fraud Journal 5, no. 2 (December 30, 2020): 183. http://dx.doi.org/10.21532/apfjournal.v5i2.155.
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Users of financial statements always rely on the results of audits conducted by competent andindependent auditors because the audits are carried out through quality processes and efforts. Competent and independent auditors are needed to obtain quality audit results. Because most modern information systems use information technology, the information technology audits become an important component in all external and internal audits. This study aims to examine the effect of auditor’s competence and auditor’s independence on the information systems audit quality. The research sample used in this study is external auditors working in public accounting firms in West Java. The statistical test instrument used is a multiple regression test. The results show that the auditor's competence has an effect on information systems audit quality, while the auditor’s independence has no effect on information systems audit quality.
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Puspitarani, Putri, and Supeni Anggraeni Mapuasari. "DOES AUDITOR INDEPENDENCE, SKEPTICISM, AND PROFESSIONALISM INFLUENCE AUDIT QUALITY?" Jurnal Muara Ilmu Ekonomi dan Bisnis 4, no. 2 (June 11, 2020): 251. http://dx.doi.org/10.24912/jmieb.v4i2.7566.
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Riset ini menyajikan bukti empiris faktor-faktor yang mempengaruhi kualitas audit yang bersumber dari kognisi auditor. Faktor kognisi yang diujikan antara lain independensi, skeptisme, dan profesionalisme. Independensi didefinisikan sebagai kemauan auditor untuk netral dan tidak bias dalam mengambil keputusan. Skeptisme adalah kemauan auditor untuk mempertanyakan dan melakukan prosedur audit tambahan ketika terjadi keraguan dalam penentuan pertimbangan audit. Profesionalisme merepresentasikan pemahaman dan sikap auditor atas hak dan kewajibannya yang diatur oleh organisasi profesi. Untuk menguraikan logika hipotesis, riset ini menggunakan teori disonansi kognitif. Auditor tentu mengalami berbagai dinamika dalam menjalankan tugasnya. Dinamika ini terkadang mengandung ketidaksesuaian antara kognisi yang dimilikinya dengan apa yang ditemukannya. Dalam kondisi tersebut, penelitian ini menduga bahwa auditor yang memiliki rasa independensi yang tinggi akan lebih mampu menghasilkan kualitas audit yang baik. Auditor dengan skeptisme yang semakin tinggi tentu akan mau untuk mengeluarkan upaya tambahan demi meraih kualitas audit yang sesuai. Sementara itu, profesionalisme mampu mendukung kemantapan auditor dalam mengupayakan kualitas audit yang tinggi. Dengan menggunakan metode survei yang disebarkan pada para auditor di kantor akuntan publik di kota jakarta, riset ini menemukan bahwa independensi, skeptisme, dan profesionalisme secara signifikan mendukung persepsi kualitas audit. Ini artinya, kantor akuntan publik dapat mempertimbangkan faktor-faktor ini dalam perumusan kebijakan rekrutmen dan pelatihan. This research presents empirical evidence of the factors that influence audit quality sourced from auditor cognition. Cognition factors tested included independence, skepticism, and professionalism. Independence is defined as the auditor's willingness to be neutral and not biased in making decisions. Skepticism is the auditor's willingness to question and carry out additional audit procedures when there is doubt in determining audit considerations. Professionalism represents the auditor's understanding and attitude towards his rights and obligations governed by professional organizations. To outline the logic of the hypothesis, this research uses the theory of cognitive dissonance. Auditors naturally experience various dynamics in carrying out their duties. This dynamic sometimes contains a mismatch between the cognition it has and what it finds. Under these conditions, this study suspects that auditors who have a high sense of independence will be better able to produce good audit quality. Auditors with increasing skepticism will certainly want to spend additional effort to achieve appropriate audit quality. Meanwhile, professionalism can support the stability of auditors in seeking high audit quality. Using a survey method distributed to auditors at public accounting firms in Jakarta, this research found that independence, skepticism, and professionalism significantly support the perception of audit quality.
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Arson Welay, Piter, Rosidi Rosidi, and Nurkholis Nurkholis. "Analysis of Factors Affecting Internal Audit Quality: Study at the Inspectorate of Maluku Province, Ambon City and West Seram District." International Journal of Multicultural and Multireligious Understanding 6, no. 6 (December 12, 2019): 116. http://dx.doi.org/10.18415/ijmmu.v6i6.1247.
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This study aims to empirically examine the effects of competence, independence, work experience and internal control systems. Using 61 samples of employees working as auditors in the Maluku Provincial Inspectorate, Ambon City and West Seram District, the data analysis method uses SEM-PLS with the help of the Warp PLS 6.0 application. The results showed that competency had no effect on audit quality, because respondents' demographics had competencies that were not in accordance with the standards, so that in the last few years they had received a fair audit opinion with an exception. Independence has a positive effect on audit quality, the auditor who is always objective in carrying out the audit process, will produce a quality audit. Work experience has a positive effect on audit quality, the more experienced the auditor, the easier it will be to detect audit problems. The internal control system is able to strengthen the relationship of competence, independence and job satisfaction with audit quality, this shows that a good internal control system will support the creation of quality audits.
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Saputra, Kanta Rio, Srihadi Winarningsih, and Evita Puspitasari. "The Effect of Top Management Support on The Effectiveness of Public Sector Internal Audit in Indonesia with Competence and Independence as Intervening Variables." MBIA 19, no. 3 (December 1, 2020): 243–57. http://dx.doi.org/10.33557/mbia.v19i3.1146.
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The phenomenon of corruption cases that often occur in local governments and BPK findings related to weaknesses in the internal control system indicates that the internal audit function in local governments is not yet effective. This study aims to examine and measure how much influence the factors that affect the effectiveness of internal audit in the public sector in Indonesia. The results of this study are expected to be used as a consideration for policy making by the Government, which is currently encouraging the improvement of the effectiveness of internal audit in Indonesia. The population in this study were all internal audits of local government in Indonesia. The data collected in this study were 55 internal audits of local government throughout Indonesia. The research was conducted with a quantitative approach using SEM PLS. The results showed that independence and competence had a significant effect on the effectiveness of internal audit and top management support indirectly had a significant effect on the effectiveness of internal audit through competence and independence. However, top management support directly does not have a significant effect on the effectiveness of internal audit. This research also revealed that with the support of top management to the competence and independence of internal audit, it will be able to encourage a more effective internal audit in carrying out its duties and functions.
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Kurniawan, Eri. "Analisis Kualitas Audit Aparat Pengawasan Internal Pemerintah Ditinjau Dari Kompetensi, Independensi, Dan Motivasi." REVITALISASI 8, no. 1 (February 8, 2020): 64. http://dx.doi.org/10.32503/revitalisasi.v8i1.881.
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regional inspectorate officersand to determine the effect of competence, independence, and motivation to audit quality officials in Inspectorate Region of Blitar City. Competence, independence, and motivation of auditors to play a role in determining the quality of the audit will also affect the quality of the work of auditors. The purpose of this study was. This study uses primary data. The population in this study were all Blitar City Inspectorate officers who participated in the inspection tasks totaling 35 people, all members elected as members of the sample population (census). The data taken from questionaires distributed to respondents. The independent variable (independent) is competence, independence and motivation, while the bound variable (dependent) is the quality of audits. Data were analyzed using multiple linear regression analysis (multiple regretion). The results showed that the competence and motivation have a positive and significant impact on audit quality, while the independence of the variables do not have a significant impact on audit quality. Implications of these findings for efforts to realization of a quality audit is the need for providing motivation to the auditor about the urgency of a quality audit in addition to efforts to increase the competence through training.
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Elder, Randal J., Suzanne Lowensohn, and Jacqueline L. Reck. "Audit Firm Rotation, Auditor Specialization, and Audit Quality in the Municipal Audit Context." Journal of Governmental & Nonprofit Accounting 4, no. 1 (December 1, 2015): 73–100. http://dx.doi.org/10.2308/ogna-51188.
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ABSTRACT The topic of audit firm rotation has been debated internationally for several decades. To inform the debate, we study the effects of audit firm rotation policies on audit quality in a government audit market. Using audit firm rotation data and audit quality measures from the Florida government audit market, a setting where procurement policies vary, we find that rotation policies are indirectly associated with higher audit quality. In particular, mediation analysis suggests that the consequences of policies that encourage Florida municipalities to consider rotation impact audit quality by encouraging the use of auditors that specialize in governmental audits, rather than auditor independence, which is frequently argued to support mandatory rotation.
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Onulaka, Paul Nnamdi, Moade Fawzi Shubita, and Alan Combs. "Non-audit fees and auditor independence: Nigerian evidence." Managerial Auditing Journal 34, no. 8 (September 2, 2019): 1029–49. http://dx.doi.org/10.1108/maj-06-2017-1576.
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Purpose This study aims to investigate the extent to which the provision of non-audit services (NAS) by external auditors to audit clients affects auditors’ independence and the audit expectation gap in Nigeria. Design/methodology/approach The study adopts an interpretivist approach. In total, 30 semi-structured, face-to-face interviews were conducted to explore the views expressed by audit partners and pension fund managers in Nigeria; group responses were evaluated and presented separately. After transcribing the interview audio recordings, a thematic data analysis of the two groups’ responses was performed. Findings Interpretation of the interview responses indicates that the provision of NAS by audit firms to their audit clients is regarded by auditors as a matter of economic necessity. Nevertheless, it is also perceived as impeding auditors’ independence and increasing the gap between the auditor and public expectations. Practical implications This study contributes to the debate surrounding the need for an independent body to oversee auditing standard setting distinct from the current practice to enhance transparency. Originality/value A qualitative analysis of the nuanced responses obtained from the semi-structured interviews reveals starkly the perceived economic pressures on auditors to accept non-audit work. Moreover, it endorses the regulation to restrict non-audit work in support of a sustainable fee level for an independent audit.
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Inês, Amanda Inácio, Leonardo Flach, and Luísa Karam De Mattos. "Auditor Independence: An Independent Auditor Never Makes “Mistrakes”." Journal of Public Administration and Governance 9, no. 4 (January 3, 2020): 309. http://dx.doi.org/10.5296/jpag.v9i4.16169.
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This study aims to perform a systematic review of the scientific literature on the topic Independent Audit. The research method of this study was based on descriptive statistics, a sample of 32 full articles published in scientific journals national, and have been published in the period between 2008 to 2019. Accordingly, the results of this study show a summary of scientific literature on the topic Independent Audit and allowed to statistically summarize the state of the art scientific production carried out in recent years on the subject auditor independence. The results show research networks in the area, the most prolific authors, journals with the highest percentage of publications about independent audit, most applied methods, and major gaps.
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Febriyanti, Galuh Artika. "Faktor-Faktor yang Berpengaruh terhadap Penentuan Materialitas dalam Audit Laporan Keuangan." JIATAX (Journal of Islamic Accounting and Tax) 1, no. 2 (October 2, 2018): 145. http://dx.doi.org/10.30587/jiatax.v2i1.970.
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The aim of this research to examine empirically whether independence auditor, professionalism, auditor’s experience, audit structure, audit quality, and audit risk partially dan simultaneously influence towards materiality determination on audit financial statements. Research method used to examine hypotheses uses simple regression analysis to partially examine the effect of independence auditor, professionalism, auditor’s experience, audit structure, audit quality, and audit risk towards materiality determination on audit financial statements. Multiple regression analysis also used to examine simultaneously the effect of independence auditor, professionalism, auditor’s experience, audit structure, audit quality, and audit risk towards materiality determination on audit financial statements. The results showed partially independence auditor, professionalism, auditor’s experience has not effect towards materiality determination on audit financial statements. The results also showed partially auditor’s experience, audit structure, audit quality, and audit risk effect towards materiality determination on audit financial statements. Simultaneously examination showed independence auditor, professionalism, auditor’s experience, audit structure, audit quality, and audit risk affect towards materiality determination on audit financial statements.
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Christiani, Agnes Puji, and Ratnawati Kurnia. "Pengaruh Skeptisisme Profesional Auditor, Risiko Audit, Pengalaman Audit, Keahlian, Dan Independensi Terhadap Ketepatan Pemberian Opini Audit." Jurnal ULTIMA Accounting 4, no. 1 (June 1, 2012): 22–44. http://dx.doi.org/10.31937/akuntansi.v4i1.135.
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The purpose of this research is to determine the impact of between the auditor’s professional skepticism, audit risk, audit experience, audit expertise, and independence with the accuracy of audit opinion by public accountant. This research done by survey method the responden are senior auditors, supervisors, managers, and partners in public accountant office in Jakarta and Tangerang. The samples were taken by non-probability sampling method with using convenience sampling. The total samples used in analysis are 102 responden. Data analysis conducted by using multiple regression. Hypothesis testing to determine whether any significant relationship between auditor’s professional skepticism, audit risk, audit experience, audit expertise, and independence with the accuracy of audit opinion by public accountant. The result of hypothesis testing showed that professional skepticism, auditors, audit risk, the audit experience, expertise, and independence as simultaneously have significant influence to the accuracy of audit opinion by public accountant. Meanwhile, only audit experience and independence has significant influence to the accuracy of audit opinion by public accountant. Other three variables, which auditor’s professional skepticism, audit risk, audit expertise have no significant influence to the accuracy of audit opinion by public accountant.
Keyword: auditor’s professional skepticism, audit risk, audit experience, audit expertise, and independence with the accuracy of audit opinion by public accountant.
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Pradnyadari Pemayun, Cokorda Istri Mas, and Ida Bagus Putra Astika. "Karakteristik Komite Audit Pada Audit Report Lag." E-Jurnal Akuntansi 31, no. 1 (January 26, 2021): 152. http://dx.doi.org/10.24843/eja.2021.v31.i01.p12.
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This study examines the relationship between the characteristics of the Audit Committee and Audit Report Lag. Audit committee characteristics are measured by several variables, namely the size of the audit committee, the independence of the audit committee, and the audit committee meeting. This research was carried out on manufacturing companies listed on the Indonesia Stock Exchange in 2014-2016. The number of samples used in this study were 44 companies obtained by purposive sampling method. Data analysis techniques were carried out using multiple linear regression analysis techniques. Based on the results of the analysis, it shows that the audit committee characteristics as measured by the size of the audit committee have a significant negative effect on audit report lag. This study also found that the independence of the audit committee had a positive influence and the audit committee meeting had no effect on audit report lag.
Keywords: Audit Committee Size; Audit Committee Independence; Audit Committee Meeting; Audit Report Lag.
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Arnold, Bruce, Hazel Bateman, Andrew Ferguson, and Adrian Raftery. "Partner-Scale Economies, Service Bundling, and Auditor Independence in the Australian Self-Managed Superannuation (Pension) Fund Industry." AUDITING: A Journal of Practice & Theory 36, no. 2 (September 1, 2016): 161–80. http://dx.doi.org/10.2308/ajpt-51573.
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SUMMARY Using proprietary Australian Taxation Office (ATO) data, this study examines audit pricing, service bundling, and independence issues in the self-managed superannuation fund (SMSF) sector, the fastest growing and largest segment of the Australian $2 trillion retirement savings industry. We consider the impact of partner-level scale effects for a large sample of SMSF audits for the three years to June 2010. After controlling for factors known to determine audit fees, we find evidence of fee discounting by partners with large client portfolios. However, when the dependent variable is redefined to the total “bundle” of services (including audit and non-audit fees), the firms of partners with larger client portfolios are shown to earn bundling fee premiums. This finding suggests industry specialists price strategically using audits as a conduit to supply higher margin non-audit services (NAS) to clients with more resources. Last, we find no evidence the supply of NAS impairs auditor independence, alleviating joint supply concerns raised in the Cooper Review.
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Aprilianti, Ni Luh Rosa, and I. Dewa Nyoman Badera. "Dampak Profesionalisme, Integritas, Kompetensi, dan Independensi pada Kualitas Audit di Kantor Akuntan Publik Provinsi Bali." E-Jurnal Akuntansi 31, no. 2 (February 22, 2021): 463. http://dx.doi.org/10.24843/eja.2021.v31.i02.p16.
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The quality of audits produced by public accountants is indeed under the spotlight of the public after several scandals involving public accountants, both from outside and from within the country. This study aims to determine the effect of professionalism, integrity, competence, and independence on audit quality at the Bali Province Public Accountant Office. This research was conducted in KAP Bali Province which is registered with IAPI totaling 16 KAP. The sample used was 118 auditors, with a saturated sampling method. Collecting data by distributing questionnaires with respondents who returned numbered 73 people. The analysis technique used is multiple linear regression. Based on the results of the analysis, it was found that professionalism, integrity, and independence had a positive effect on audit quality in KAP Bali Province. Meanwhile competence has no effect on audit quality in KAP Bali Province.
Keywords: Professionalism; Integrity; Competence; Independence; Audit Quality.
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Lennox, Clive S., and Chul W. Park. "Audit Firm Appointments, Audit Firm Alumni, and Audit Committee Independence*." Contemporary Accounting Research 24, no. 1 (March 2007): 235–58. http://dx.doi.org/10.1506/f024-686l-7233-n62j.
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Kamarudin, Khairul Anuar, Wan Adibah Wan Ismail, and Jessieca Cherryl Yatan. "NON-AUDIT SERVICES AND THE CORPORATE GOVERNANCE OF AUDIT CLIENTS." Management and Accounting Review (MAR) 18, no. 1 (April 30, 2019): 167. http://dx.doi.org/10.24191/mar.v18i1.824.
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This paper investigates the relationship between corporate governance qualities and the purchase of non-audit services among Malaysian Listed Companies. The sample consists of 709 companies listed on Bursa Malaysia during the year 2014. The study posits that CEO duality, board independence, audit comitte independence, big 4 auditors, the audit committee size, and the frequency of audit committee meetings are associated with the amount of non-audit services. This is basically based on the argument that weaker governance allows the company to jeopardise the independence of external auditor, hence higher level of non-audit services. Company size, profitability, leverage, growth and industry are also included in the study as the control variables. Using the ordinary least square regression model and relevant diagnostic tests, findings shows that only board independence, audit committee independence, audit committee size and big 4 auditors are associated with the level of non-audit services. The results of this study contribute to the present literature on the determinants of non-audit services, especially in emerging market. The result would also be informative to regulators worldwide when considering to apply new policies related to non-audit services.
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Sisna Armawan, I. Putu, and I. Dewa Nyoman Wiratmaja. "Pengaruh Pengalaman, Kompetensi, Independensi dan Fee Audit pada Kualitas Audit." E-Jurnal Akuntansi 30, no. 5 (May 25, 2020): 1208. http://dx.doi.org/10.24843/eja.2020.v30.i05.p11.
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The research aims to obtain empirical evidence of the effect of experience, competence, independence, and audit fees on audit quality. This research was conducted at a Public Accountant Office in Bali registered in IAPI (Institut Akuntan Publik Indonesia) 2019. The method of determining the sample uses non-probability sampling techniques. The number of samples in this study were 48 auditors. The data collection method uses a questionnaire. The analysis technique used is multiple linear regression. The results showed that experience, competence, independence and audit fees had a positive effect on audit quality.
Keywords: Experience; Competence; Independence; Audit Fees; Audit Quality.
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Beck, Allison K., Robert M. Fuller, Leah Muriel, and Colin D. Reid. "Audit Fees and Investor Perceptions of Audit Characteristics." Behavioral Research in Accounting 25, no. 2 (January 1, 2013): 71–95. http://dx.doi.org/10.2308/bria-50403.
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ABSTRACT: We investigate how audit fee disclosures affect investor perceptions of audit characteristics. We find evidence that when audit fees are presented to investors with supplementary contextual information indicating that the fees are low, average, or high (as compared to industry averages), investors perceive audit quality and auditor effort as being low, average, or high, respectively. When not provided with any additional information concerning the audit fee (similar to the present state of disclosures), investors assess audit quality and auditor effort as being average. Surprisingly, we find that while investors perceive auditor independence as low, average, and high when fees are presented as high, average, or low, respectively, investors not provided with any relative fee information assess auditor independence as low, similar to the investors who are presented with high relative fees. This latter finding provides important insight regarding investors' current perceptions of auditor independence, particularly in the absence of relative or comparative audit fee information. Data Availability: Contact the authors.
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Shahibah, Khansa, Bambang Hariadi, and Zaki Baridwan. "The effect of quality control system on audit quality." International Journal of Research in Business and Social Science (2147- 4478) 9, no. 4 (July 14, 2020): 419–25. http://dx.doi.org/10.20525/ijrbs.v9i4.782.
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The objective of this research id to assess the effect of Quality Control System elements. i.e. relevant ethical terms and independency, on audit quality and to identify the moderating role of professional skepticism on the effect of quality control system on audit quality. The population of this research auditor working in Indonesian Big Ten public accounting firms, from which 252 auditors were selected as the sample. Using PLS-based SEM in SmartPLS, this study finds that relevant ethical terms and independency affect audit quality and that professional skepticism moderates the effect of independence on audit quality, but it does not moderate the effect of relevant ethical terms on audit quality.
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Lin, Chan-Jane, Hsiao-Lun Lin, and Ai-Ru Yen. "Dual audit, audit firm independence, and auditor conservatism." Review of Accounting and Finance 13, no. 1 (February 4, 2014): 65–87. http://dx.doi.org/10.1108/raf-06-2012-0053.
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Purpose – This study aims to examine whether China's unique dual audit policy affects one specific aspect of audit quality: auditor conservatism. In China, listed companies issuing B/H-shares in addition to A-shares must release two financial reports – one based on Chinese accounting standards and the other based on international accounting standards (ISA). The China Securities Regulatory Commission (CSRC) further requires that the financial reports following Chinese accounting standards should be audited by a domestic CPA firm, and the financial reports following ISA should be audited by an approved overseas CPA firm. This study investigates whether the dual audit requirement induces more auditor conservatism. Design/methodology/approach – Based on a sample of 7,046 firm-year observations that issue A-shares from 2001 to 2006, the authors empirically test whether the dual audit requirement induces more auditor conservatism, measured by the level of discretionary accruals. Findings – The authors find the dual audit requirement significantly restricts the use of income-increasing discretionary accruals but not income-decreasing discretionary accruals. Moreover, financial reporting becomes most conservative when two auditors are from two un-affiliated audit firms. Nevertheless, the difference-in-difference analysis fails to show a significant decrease in auditor conservatism after the revocation of the dual audit rule for the treatment group with dual audit before but no dual audit after 2007 comparing to the control group that experience no change in 2007. Originality/value – First, the previous studies examine issues regarding the effects of supervision pressure through experimental setting. The authors extend the literature by examining empirically the impact of perceived peer pressure on auditor conservatism. Second, the findings from China regarding the effect of the dual audit system on auditor conservatism serve as a reference for other emerging markets that have not yet established sound audit systems.
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Abdul Fatah, Muhamamad, Adi Wiratno, and Arles Parulian Ompusunggu. "Pengaruh Independensi, Pengalaman, Profesionalisme, dan Komitmen Organisasi Pemeriksa Pajak terhadap Kualitas Audit Pajak di Kanwil DJP Jakarta Khusus." Jurnal Riset Akuntansi & Perpajakan (JRAP) 4, no. 02 (December 4, 2017): 148–60. http://dx.doi.org/10.35838/jrap.v4i02.157.
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ABSTRACT
This study was conducted to test the effect of independence, experience, professionalism, and organizational commitment of tax auditor on audit quality of tax. The population in this study is functional tax auditor in Kanwil DJP Jakarta Khusus.The sampel used in this study were 139 of tax auditor at random, because researchers used random sampling methods in the selection of the sampel. While the methods of data analysis and multiple linear regression analysis with the help of software IBM SPSS 20.0. Quantitative data were collected through a questionnaire which was converted into interval data through the transformation of MSI so it can be analyzed statistically. The results showed variabel independence, experience, professionalism, and organizational commitment of tax auditor simultaneously effect on audit quality of tax. Partially, only independence, experience, and organizational commitment have a significant effect on audit quality of tax, but variabel professionalism isn’t have a significant effect on audit quality of tax.
ABSTRAK
Penelitian ini dilakukan untuk menguji secara empiris pengaruh independensi, pengalaman, profesionalisme dan komitmen organisasi pemeriksa pajak terhadap kualitas audit pajak. Populasi dalam penelitian ini adalah fungsional pemeriksa pajak di Kanwil DJP Jakarta Khusus. Sampel yang digunakan dalam penelitian ini sebanyak 139 fungsional pemeriksa pajak secara random, karena peneliti menggunakan metode Random Sampling dalam pemilihan sampelnya. Sedangkan metode analisis data menggunakan analisis deskripsi dan analisis regresi linear berganda dengan bantuan software IBM SPSS 20.0, dengan data kuantitatif yang dikumpulkan melalui kuesioner yang dikoversi menjadi data interval melalui transformasi MSI sehingga dapat dianalisis secara statistik. Hasil penelitian menunjukkan variabel independensi, pengalaman, profesionalisme dan komitmen organisasi pemeriksa pajak berpengaruh secara simultan terhadap kualitas audit pajak. Secara parsial hanya independensi, pengalaman dan komitmen organisasi yang berpengaruh signifikan terhadap kualitas audit pajak, tetapi varibel profesionalisme tidak berpengaruh secara signifikan terhadap kualitas audit pajak.
JEL Classification: M42
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Abdul Fatah, Muhamamad, Adi Wiratno, and Arles Parulian Ompusunggu. "Pengaruh Independensi, Pengalaman, Profesionalisme, dan Komitmen Organisasi Pemeriksa Pajak terhadap Kualitas Audit Pajak di Kanwil DJP Jakarta Khusus." Jurnal Riset Akuntansi & Perpajakan (JRAP) 4, no. 02 (December 4, 2017): 148–60. http://dx.doi.org/10.35838/jrap.2017.004.02.12.
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ABSTRACT
This study was conducted to test the effect of independence, experience, professionalism, and organizational commitment of tax auditor on audit quality of tax. The population in this study is functional tax auditor in Kanwil DJP Jakarta Khusus.The sampel used in this study were 139 of tax auditor at random, because researchers used random sampling methods in the selection of the sampel. While the methods of data analysis and multiple linear regression analysis with the help of software IBM SPSS 20.0. Quantitative data were collected through a questionnaire which was converted into interval data through the transformation of MSI so it can be analyzed statistically. The results showed variabel independence, experience, professionalism, and organizational commitment of tax auditor simultaneously effect on audit quality of tax. Partially, only independence, experience, and organizational commitment have a significant effect on audit quality of tax, but variabel professionalism isn’t have a significant effect on audit quality of tax.
ABSTRAK
Penelitian ini dilakukan untuk menguji secara empiris pengaruh independensi, pengalaman, profesionalisme dan komitmen organisasi pemeriksa pajak terhadap kualitas audit pajak. Populasi dalam penelitian ini adalah fungsional pemeriksa pajak di Kanwil DJP Jakarta Khusus. Sampel yang digunakan dalam penelitian ini sebanyak 139 fungsional pemeriksa pajak secara random, karena peneliti menggunakan metode Random Sampling dalam pemilihan sampelnya. Sedangkan metode analisis data menggunakan analisis deskripsi dan analisis regresi linear berganda dengan bantuan software IBM SPSS 20.0, dengan data kuantitatif yang dikumpulkan melalui kuesioner yang dikoversi menjadi data interval melalui transformasi MSI sehingga dapat dianalisis secara statistik. Hasil penelitian menunjukkan variabel independensi, pengalaman, profesionalisme dan komitmen organisasi pemeriksa pajak berpengaruh secara simultan terhadap kualitas audit pajak. Secara parsial hanya independensi, pengalaman dan komitmen organisasi yang berpengaruh signifikan terhadap kualitas audit pajak, tetapi varibel profesionalisme tidak berpengaruh secara signifikan terhadap kualitas audit pajak.
JEL Classification: M42
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Kumalasari, Yeni, Muhaimin Dimyati, and Ratih Rachmawati. "The Effect Of Competency, Independence, Ethics Auditor And Professionalism To The Audit Quality And Emotional Intelligence As A Variable Of Moderation." ABM : International Journal of Administration, Business and Management 1, no. 1 (November 29, 2020): 36–50. http://dx.doi.org/10.31967/abm.v1i1.383.
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This study aims to determine the competence, independence, ethics of auditors and professionalism on audit quality and emotional intelligence as a moderation variable. (1) To obtain empirical evidence and analyze about the influence of competence, independence, auditor ethics, professionalism simultaneously on audit quality. (2) To obtain empirical evidence and analyze about the influence of competence, independence, auditor ethics, partially on audit quality. (3) To obtain empirical evidence and analyze the effect of emotional intelligence on the relationship between competence, independence, auditor ethics, professionalism on audit quality. This study uses moderate regression analysis method using SPSS Windows 22. The results in this study indicate that Competence has no effect on audit quality, Independence has an effect on audit quality, Auditor Ethics does not affect audit quality and Professionalism does not affect audit quality, Emotional Intelligence Relationship between Competence, Independence, Auditor Ethics and Professionalism to Quality audit. An independent auditor will provide a tangible assessment of the financial statements, without any burden to any party, so the resulting judgment will reflect the actual conditions of the client being examined.
Keywords: Auditor Ethics, Professionalism, Emotional Intelligence, Audit Quality
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Rahmawati, Annisa, Dian Agustia, and Yustrida Bernawati. "Influence of the Competency, Independency, Accountability and Audit Firm Size on Audit Quality." AKRUAL: Jurnal Akuntansi 11, no. 1 (October 31, 2019): 44. http://dx.doi.org/10.26740/jaj.v11n1.p44-52.
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Audited financial statement was an assurance for users of financial statement for the reliability of the information they use for making business decisions. Therefore, this study was intended to empirically examine the effect of competence, independence, accountability, and size of public accounting firms on audit quality. the hypothesis to was tested Structural Equation Modeling (SEM), which makes it possible to measure latent variables and hypothesis testing simultaneously. The result showed that competence had a positive impact on audit quality. Meanwhile, independency, accountability and audit firm size do not support the hypothesis.
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Marfiana, Rina. "Pengaruh Pengendalian Audit Internal dan Independensi Auditor terhadap Pencegahan Kecurangan." Jurnal Bisnis, Manajemen, dan Ekonomi 1, no. 3 (January 31, 2021): 26–40. http://dx.doi.org/10.47747/jbme.v1i3.148.
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The objective of the study is to determine whether internal audit control and auditor independence affect corruption prevention at PT. Bank Sumsel Babel, either partially or simultaneously, As well as to know what is the most influencial variable in preventing corruption. The study used a population with a total of 135 respondents. The data collection technique used was by distributing questionnaires and the data was processed by using SPSS version 20. The independent variables used in the study were internal audit control and auditor independence, while corruption prevention was the dependent variable. The results of the study indicate that partially, the variable of internal audit control and auditor independence have a significant effect to corruption prevention. The study explained that the independent variable has a significant effect towards the dependent variable. Penelitian ini bertujuan untuk mengetahui apakah pengendalian audit internal dan indenpendensi auditor berpengaruh terhadap pencegahan kecurangan pada PT. Bank Sumsel Babel, baik secara parsial maupun simultan. Serta mengetahui variabel manakah yang paling mempengaruhiterhadap pencegahan kecurangan. Penelitian ini menggunakan populasi dengan jumlah responden sebanyak 135 responden. Teknik pengumpulan data yang digunakan adalah menyebarkan kuesioner dan data diolah menggunakan SPSS versi 20 Variable independen yang digunakan dalam penelitian ini adalah pengendalian audit internal dan independensi auditor sementara pencegahan kecurangan sebagai variable dependen. Hasil penelitian ini menunjukkan bahwa secara parsial, variable pengendalian audit internal dan independensi auditor berpengaruh signifikan terhadap pencegahan kecurangan. Pada penelitian ini menjelaskan bahwa variable independen berpengaruh secara signifikan terhadap variable dependen.
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Arianti, Ririn. "PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT." Media Riset Akuntansi, Auditing dan Informasi 10, no. 2 (August 14, 2010): 78. http://dx.doi.org/10.25105/mraai.v10i2.1020.
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<p class="Style1">The purpose of this study to determinde the effect of competence and independence on audit quality. The variables which used in this research are competence and independence as a independent variable, and audit quality as a dependent variable. Competence is measured by knowledge, experience, and formal education, while independence is measured by auditor tenure, pressure from clients, peer review and nonaudit services. The results show that competence significantly influence on audit quality but independence has not significant influence on audit quality.</p><p class="Style2">Key words: Competence, Independence and Audit Quality</p>
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Yakubu, Rahman, and Tracey Williams. "A theoretical approach to auditor independence and audit quality." Corporate Ownership and Control 17, no. 2 (2020): 124–41. http://dx.doi.org/10.22495/cocv17i2art11.
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Auditor independence and the quality of audit report is of growing concern to regulators, institutional investors and stakeholders as a series of accounting scandals have undermined the professionalism of auditors. The findings from this study produced an insight of how auditor’s independence improve audit quality and that abnormal audit fees is as a result of additional effort for auditor to carry out rigorous audit engagement as a result of wider audit scope; that mandatory audit firm rotation will enhance auditor independence, and that audit committee with nonexecutive independence will promote audit quality. The study also finds that in terms of auditor size, smaller audit firms that belong to professional bodies will provide higher audit quality. The main conclusion of this research is that where an auditor is fully independent in carrying out audit engagement with strong resistance to fees pressure will enhance audit quality. This research provides insight into the impact of IFRS adoption on audit fees.
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SULFIANTY, SULFIANTY. "PENGARUH KOMPETENSI, INDEPENDENSI DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT DALAM PENGAWASAN KEUANGAN DAERAH." Accountia Journal (Accounting Trusted, Inspiring, Authentic Journal) 3, no. 02 (October 23, 2019): 414. http://dx.doi.org/10.35915/accountia.v3i02.384.
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The role of internal auditors is needed to encourage the realization of good and clean governance. This study aims to determine the effect of competence, independence and accountability on inspectorate audit quality in regional financial supervision. Population in this study are all civil servants Inspectorate of Pohuwat Regency. The sample selection method in this study is the saturated or census sampling method. The results of this study indicate that independence and accountability have an influence on audit quality both partially and simultaneously.
Peranan auditor internal sangat diperlukan untuk mendorong terwujudnya tata pemerintahan yang baik dan bersih. Penelitian ini bertujuan untuk mengetahuipengaruh kompetensi, independensi dan akuntabilitas terhadap kualitas audit inspektorat dalam pengawasan keuangan daerah.Populasi dalam penelitian ini adalah seluruh PNS Inspektorat Kabupaten Pohuwato.Metode pemilihan sampel dalam penelitian ini adalah metode sampling jenuh atau sensus.Hasil penelitian ini menunjukkan bahwa kompetensi, independensi dan akuntabilitas memiliki pengaruh terhadap kualitas audit baik secara parsial maupun secara simultan.
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Klein, April. "Economic Determinants of Audit Committee Independence." Accounting Review 77, no. 2 (April 1, 2002): 435–52. http://dx.doi.org/10.2308/accr.2002.77.2.435.
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This paper provides empirical evidence that audit committee independence is associated with economic factors. I find that audit committee independence increases with board size and board independence and decreases with the firm's growth opportunities and for firms that report consecutive losses. In contrast, no relation is found between audit committee independence and creditors' demand for accounting information. Although the analyses are based on data from 1991 to 1993, these results have implications for NYSE and NASDAQ listing requirements for audit committees adopted in December 1999. Specifically, the new requirements give firms the option of including non-outside directors on their audit committees if it is in the best interests of the firm to do so.
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Adhikary, Bishnu Kumar, and Ranjan Kumar Mitra. "Determinants of Audit Committee Independence in the Financial Sector of Bangladesh." Applied Finance and Accounting 2, no. 2 (May 4, 2016): 46. http://dx.doi.org/10.11114/afa.v2i2.1591.
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This paper examines the determining factors of the audit committee independence in the financial sector of Bangladesh by employing a cross-sectional regression analysis on 72 financial firms. The paper reveals that firms with large boards and more non-executive directors tend to provide more independence to the auditors. Also, large firms with potential growth opportunities show less interest in giving freedom to the audit committee members; whereas firms with the higher leverage demand more audit committee independence to confirm quality monitoring and quality financial statements. The study, however, reveals a negative relationship between the size of the audit committee and its work independence. The study also does not find any significant association between audit committee independence and presence of experts in the audit committee, percentage of insider ownership, free cash flow, and firms’ profitability.
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Mardijuwono, Agus Widodo, and Charis Subianto. "Independence, professionalism, professional skepticism." Asian Journal of Accounting Research 3, no. 1 (August 6, 2018): 61–71. http://dx.doi.org/10.1108/ajar-06-2018-0009.
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Purpose The purpose of this paper is to obtain empirical evidence of the relationship of independence, professionalism and skepticism with the quality of audit produced. Design/methodology/approach This research was conducted with questionnaires distributed to all auditors working in KAP Surabaya and Sidoarjo. The population in this study was all auditors working in KAP 45 Surabaya and KAP 1 Sidoarjo. Hypothesis testing was performed by using the partial least square test with the help of SmartPLS software version 3.0. Findings The results from this study found that auditor independence is positively related to audit quality but is not significant. Variable auditor professionalism is positively related to audit quality and proved significant, while the skepticism variable of auditor professionalism is positively related to audit quality and is significant. Originality/value The results of this study indicate that auditor independence, professionalism and skepticism are positively related to audit quality.
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Bi, Lily. "The Complexity of Corporate Governance and Its Impact on Internal Audit Independence." Muma Business Review 4 (2020): 133–34. http://dx.doi.org/10.28945/4588.
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Internal audit independence lays the foundation for its assurance services. Although the Institute of Internal Auditors (IIA) requires that chief audit executives (CAE) report to the board to ensure internal audit independence, regulations are silent on this requirement. The variances of governance models added complexity. CAEs’ relationship with the board differs depending on the organization’s board structures. Clarke (2016) recognized the three representative governance models around the world. In this research, we selected five countries representing these governance models and utilized the IIA’s survey to investigate how each governance system impacts internal audit independence and practices. Our study revealed that internal audit functions do not conform to the independence requirements. We concluded that the governance factors, specifically the board structure, have significant effects on internal audit independence and audit practices. This research is the first one that extends the understanding of the impact of corporate governance on internal auditing.
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Santoso, Rizky Darmawan, Ikhsan Budi Riharjo, and Kurnia Kurnia. "Independensi, Integritas, Serta Kompetensi Auditor Terhadap Kualitas Audit dengan Skeptisisme Profesional Sebagai Variabel Pemoderasi." Journal of Accounting Science 4, no. 2 (December 30, 2020): 36–56. http://dx.doi.org/10.21070/jas.v4i2.559.
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Abstract
The purpose of this study is to determine the effect of independence, integrity and competence on audit quality and find out if it is proven that professional skepticism is able to moderate the effect of independence, integrity, competence, respectively on audit quality. The data collection method used is by distributing questionnaires to all public accounting firms (KAP) in the city of Surabaya. The sample selection technique uses a purposive sampling technique with KAP auditors as research subjects. The results showed that the higher the independence, integrity and competence, the better the audit quality would be. The moderating variable professional skepticism is able to moderate the positive influence of independence on audit quality, and negatively moderate the effect of integrity on audit quality but is not able to moderate the effect of competence on audit quality.
Keywords: independence, integrity, competence, professional skepticism, audit quality.
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Cohen, Jeffrey R., Lisa Milici Gaynor, Ganesh Krishnamoorthy, and Arnold M. Wright. "The Impact on Auditor Judgments of CEO Influence on Audit Committee Independence." AUDITING: A Journal of Practice & Theory 30, no. 4 (November 1, 2011): 129–47. http://dx.doi.org/10.2308/ajpt-10146.
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SUMMARY Despite the importance of audit committee independence in ensuring the integrity of the financial reporting process, recent research suggests that even when audit committees meet regulatory independence requirements, certain factors, such as undue influence by the CEO over the selection of the audit committee, may diminish the ability of its members to be substantively independent. This study investigates whether auditors consider CEO influence over audit committee independence when making audit judgments where management's incentives to manage earnings differ. In an experiment, we find that audit partners and managers waive a larger amount of a proposed audit adjustment when management's incentives for earnings management are low than when incentives are high. However, when management incentives are high, auditors are less likely to waive as much of an adjustment when the CEO has less influence over the audit committee's independence than when the CEO's influence is greater. In all, the results support our expectations that auditors consider CEO influence on audit committee independence in the resolution of contentious accounting issues. Data Availability: Contact the authors.
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Ardhani, Lutfi, Bambang Subroto, and Bambang Hariadi. "Does Auditor Independence Mediate the Relationship Between Auditor Rotation and Audit Quality?" JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) 4, no. 1 (September 29, 2019): 1. http://dx.doi.org/10.26675/jabe.v4i1.8145.
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This research was conducted based on issues related to the decline in public trust in the ability of auditors to produce quality audits. This study aims to provide empirical evidence about audit quality that is influenced by auditor rotation. This research aims at providing an empirical evidence of the influence of auditor rotation on audit quality. This is an explanatory study using 90 auditors in Indonesia as its sample. The sample is taken using random sampling and the data are collected using questionnaire and interview with several auditors. The research results indicate that auditor rotation is not found to have direct influence on audit quality. The research also fails to provide empirical evidences of the role of auditor’s independence auditor as an intervening variable. Nevertheless, the research does proves that auditor’s independence has positive influence on audit quality.
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Jurić, Dionis. "Neovisnost zakonskog revizora u odnosu na subjekte revizije prema Zakonu o reviziji iz 2017. godine." Zbornik Pravnog fakulteta Sveučilišta u Rijeci 39, no. 1 (2018): 127–56. http://dx.doi.org/10.30925/zpfsr.39.1.4.
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<div>Audit Act from 2017 sets general requirements for statutory audits in all audited entities and special requirements for statutory audits in public interest entities. Aim of these provisions is strengthening of independence and objectivity of statutory auditors towards audited entities. It also strengthens public oversight of the audit profession by the Ministry of Finance. The Act is harmonized with provisions of the Directive 2014/56/EU on statutory audits and refers to direct application of provisions of the Regulation No 537/2014 on specific requirements regarding statutory audit of public interest entities. </div>
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Committe, Bruce. "Human capital and audit independence." International Journal of Critical Accounting 7, no. 4 (2015): 305. http://dx.doi.org/10.1504/ijca.2015.071990.
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