Journal articles on the topic 'Auditors ethics'
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1
Giriūnienė, Gintarė. "The research of professional ethics of tax auditor seeking the trust in tax." Buhalterinės apskaitos teorija ir praktika, no. 15A (July 9, 2014): 73–81. http://dx.doi.org/10.15388/batp.2014.15a.6.
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In today's economy, the subject of taxation, in particular, precise calculation and evaluation of taxes is becoming more and more relevant. There is a practice, where tax auditors performing audits of the business entity often do not even know whether it is ethical to allow the business entity, i.e. taxpayer, to correct some of the errors appearing in the tax records, and not to punish the business by fines and interests, as is prescribed by the Law of Tax Administration of the Republic of Lithuania. It should be noted that there was a similar problem several decades ago among accountants and this led to the emergence of professional codes of ethics of accountants. The discussions of the behaviour of the tax auditor, auditing one or another company, in the context of professional ethics, what fundamental values and principles should he be guided by in order to maintain good quality of work, following the relevant moral norms, enables the argument that the topic of tax auditor's assessment in the context of professional ethics has not been analysed thoroughly enough, therefore the identification of tax auditor's ethical norms, values, principles and, most importantly, assessment is extremely important for the purpose of making the individual tax auditor’s , as well as all the tax system’s performance more efficient. Even for a very knowledgeable in his field tax auditor it is no easy to tell what kind of personal traits suggest that certain behaviour is ethical, consequently the article analyses the main values and principles of professional ethics, that should serve as guidelines not only for tax auditors, but also for any other person, seeking higher results in his profession. Therefore the objective of the research is to conduct a research on tax auditors’ professional ethics.
The code of ethics plays a special role in the evaluation of professional ethics; it defines the core values and principles for ethical behaviour. A tax auditor, seeking professional growth through quality performance, taking into account the moral obligations, should not only comply with the fundamental values, such as honesty, objectivity, impartiality, confidentiality and sense of duty, but also provide a decent example for the audited company’s employees to demonstrate the integrity of the entire tax system and thus create confidence in the Lithuanian tax system. The results of a questionnaire survey showed that the tax auditor's professional ethics are directly connected with the taxpayer's trust in the Lithuanian tax system. Therefore, the existing practice of different taxpayers committing identical offences and being treated differently undermines the confidence not only in tax auditors and their professional ethics, but also in the tax system of the country as a whole. The questionnaire survey results suggest that, according to the taxpayers, it is essential for the tax auditor to follow such principles at work as impartiality, confidentiality and thoroughness. All of the above should be included in the tax auditor's code of ethics.
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Duc, Le Doan Minh. "Factors Affecting Audit Professional Ethics - Approach from the Perception of Auditors in Vietnam." International Journal of Innovative Research and Scientific Studies 4, no. 4 (November 22, 2021): 238–46. http://dx.doi.org/10.53894/ijirss.v4i4.201.
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Auditor independence is one of the most important attributes of audit professional ethics. This article delivers a full insight into the perception of auditors about independence in the auditing activities in Vietnam. The article approaches from the auditor's perception in the actual working environment. The article uses a mixed approach based on the experimental methodology. The article uses the archival research method and group discussions method to analyze and assess the research problems and verify by experimental data. The article takes the group discussions with experts and surveys 300 directors, auditors, auditor assistants who are working in 70 auditing firms. The results show that perception of independence is affected by moral awareness, working environment, and professional Association. Factors affecting auditors’ independence from moral awareness of auditor include perception of utilitarianism, perception of deontology; perception of egoism. Factors affecting auditor’s independence from working environment: business philosophy, management practices. Factors relating to the professional association as orientation, supervision, risk of audit practice. In particular, factors relating to the risk of audit practice do not promote the preservation of auditor independence due to the low litigation risks in the Vietnamese auditing environment while the remaining factors motivate auditors to increase their independence. The article implies that the auditors, the audit firms, and the Association of Certified Public Accountants should possess appropriate orientations and policies to raise the perception of auditor independence. Thereby, auditors will improve their attitude and behavior to ensure independence.
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YALCİN, Neriman, and Mehmet GÜNEŞ. "INVESTIGATION OF THE DECISION-MAKING ATTITUDES OF INDEPENDENT AUDITORS AND PUBLIC OVERSIGHT EXPERTS." Muhasebe ve Vergi Uygulamaları Dergisi 15, no. 3 (November 1, 2022): 529–66. http://dx.doi.org/10.29067/muvu.1123908.
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Independent Audit activities are the most crucial stage in controlling financial processes in businesses. Auditors who perform these activities are also an integral part of this process. Auditor's independence is closely related to the auditor's ethical attitude. The majority of audit failures are due to problems with auditor ethics. Auditors may remain in ethical dilemmas while making decisions during the audit phase. On the other hand, public oversight may face ethical dilemmas when examining the activities of auditors. The study aims to evaluate the decision-making attitudes of auditors in ethical dilemmas. For this reason, independent auditors and experts and assistant experts working in the Public Oversight, Accounting, and Auditing Standards Institution were evaluated in terms of their decision-making attitudes in ethical dilemmas. And so, a survey was conducted through the "Eight Ethical Scales", which will determine the decision-making attitudes of the auditors in ethical dilemmas. As a result of the research, the decision-making attitudes of KGK experts and independent auditors in ethical dilemmas and the factors that KGK experts and auditors consider when making decisions in case of ethical dilemmas were evaluated.
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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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Nurwulan, Liza Laila, and Nadya Cipta Nissa Fasha. "PROFESSIONAL COMMITMENT AND AUDITOR EXPERIENCES ON AUDITORS’S BEHAVIOR IN AN AUDIT CONFLICT SITUATION AND IMPACT ON THE IMPLEMENTATION OF AUDITORS PROFESSION ETHICS." International Journal of Business Review (The Jobs Review) 1, no. 1 (June 30, 2018): 9. http://dx.doi.org/10.17509/tjr.v1i1.11875.
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This study attempts to assess the impact of professional commitment, experience of the audit, the auditors behavior conflict and ethicts audit profession senior auditors on the auditors and colleagues who worked on the public accountant in Bandung. The research population auditors who worked on the public accountant in Bandung, a total of 24 samples Obtained by purposive sampling method. The research using analysis lane. The results of the testing of hypotheses shows that the commitment of professional and experience the audit for the application of auditors of ethical behavior, professional and audit experience the audit for the application of auditors ethical behavior of professionals through auditors the audit of conflict Obtained by the determination of the 73, 8%. Testing professional commitment and auditing experience is a significant relation. To Significantly Affect not commit professional auditors to conduct the audit of conflict. Experience of audit there are significant impact on the behavior of auditors auditing conflict. For testing of professional commitment, there are significant impact on the audit professional ethics. Experience of audit there are significant impact on the audit professional ethics. Behavior auditors and the audit there are significant impact on the application of professional ethics of auditors.
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Sarboini, Rahmah Yulianti, and Rahma Try Fajri. "Pengaruh Kompetensi, Komitmen dan Etika Auditor Terhadap Kinerja Auditor Internal pada Kantor Inspektorat Aceh." JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) 8, no. 2 (November 30, 2022): 125–34. http://dx.doi.org/10.35870/jemsi.v8i2.836.
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This study aims to determine the effect of auditor competence, commitment and ethics on the performance of internal auditors at the Aceh Inspectorate Office, either simultaneously or partially. The population in this study are auditors who work at the Aceh Inspectorate Office. Total population of 47 people. The sampling method used is the Census because it involves the entire population as research respondents. The samples taken in this study were 47 people. The data used in this study is multiple linear regression. The results of the study show that auditor competence, commitment and ethics simultaneously influence the performance of internal auditors at the Aceh Inspectorate Office. The correlation coefficient (R) = 0.779 which indicates that the degree of relationship (correlation) between the independent variables and the dependent variable is 77.9%. This means that the performance of internal auditors at the Aceh Inspectorate Office is very closely related to the factors of education, training, years of service and the R2 coefficient value is obtained by a value of 0.580 which means it influences the auditor's performance at the Aceh Inspectorate Office. While the partial results of the study also reveal that auditor competence, commitment and ethics affect the performance of internal auditors at the Aceh Inspectorate Office, this proves that auditor competence, commitment and ethics have an influence on auditor performance at the Aceh Inspectorate Office.
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Abdelhak, Engy E., Ahmed A. Elamer, Aws AlHares, and Craig McLaughlin. "Auditors’ ethical reasoning in developing countries: the case of Egypt." International Journal of Ethics and Systems 35, no. 4 (November 11, 2019): 558–83. http://dx.doi.org/10.1108/ijoes-02-2019-0041.
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Purpose The purpose of this study is to investigate Egyptian auditors’ ethical reasoning, to understand whether auditors’ ethical reasoning is influenced by audit firm size and/or auditor’s position. Design/methodology/approach This paper draws on 178 questionnaires that include six different ethical scenarios. This paper also uses the accounting ethical dilemma instrument that is developed by Thorne (2000) to measure the ethical reasoning of Egyptian auditors. Findings The findings are threefold. First, this study finds that the general level of deliberative ethical reasoning of auditors working in the Central Auditing Organization (CAO) and small firms are categorized in the post-conventional level, while auditors working in big and medium firms are categorized in conventional level. Second, the result suggests that there is a negative relationship between ethical reasoning and audit firm size in Egypt. Finally, the results show that ethical reasoning levels decrease when the position of auditors increase except for auditors working in CAO. Originality/value This study adds to the scarce literature in developing countries that measure auditors’ ethical reasoning. The findings suggest that auditors’ ethical reasoning depends on auditor’s firm size and the position the auditor holds within the firm. These findings will aid policymakers and regulators, especially in developing countries, to avoid any potential risk regarding professional misconduct and in evaluating the adequacy of the current code of ethics.
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Soimu, Sergiu. "THE IMPACT OF PANDEMIC RESTRICTIONS ON MAINTAINING LOYALTY TO THE PRINCIPLES OF PROFESSIONAL ETHIC IN AUDIT." Journal of Social Sciences 5, no. 4 (January 2023): 148–62. http://dx.doi.org/10.52326/jss.utm.2022.5(4).02.
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Noticing the growing interest of the auditing profession in providing services to the users at the highest level of performance, it has appeared an increasingly stringent need for ethical standards, which purpose is to promote the ethics culture in the audit activity. The COVID-19 pandemic had a significant impact on all aspects of life, but also on the audit activity. This situation, required the auditors to review the audit process, and the resulting economic risks led to an increase in the auditor’s attention to obtaining reasonable assurance as to the continuity of his client’s business by providing sufficient adequate audit evidence. This is the reason why it is necessary that the auditor respect every time the ethical standards, decreasing in this way the audit risks and protect the image of audited entity. This scientific work seeks to investigate the impact of the COVID-19 pandemic on maintaining ethics in auditing. In this case, an online questionnaire covering the aspects of professional ethics was disseminated among the Moldovan auditors. The obtained answers show the fidelity of the auditors towards the principles of professional ethics in auditing and in unforeseen circumstances.
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Czerny, Małgorzata. "Muslim auditors’ ethics." Zeszyty Teoretyczne Rachunkowości 108, no. 164 (September 21, 2020): 229–40. http://dx.doi.org/10.5604/01.3001.0014.3604.
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The article discusses Islamic ethics and the impact it has on the professional ethics of Muslim auditors. Based on studies of the available literature on the subject and the Qur’an, the paper identifies the source of Muslim ethics and indicates that its perspective is slightly different from the perspectives known in the West. It also identifies the ethical principles which should be followed by a Muslim auditor. The analysis of the sources indicates that Islamic ethics and the understanding of certain principles and rules in Mus-lim countries differ (for cultural and religious reasons) from the perspective commonly adopted in other countries, hence the belief that it is necessary to create their own code of ethics for professionals, such as auditors. Attempting to assess how cultural norms affect professional ethics, based on a selected example of professional audit practitioners in Muslim countries, the article may be a prelude to further research in this direction, not necessarily in relation to the Islamic cultural circle.
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Yulianti, Grahita Chandrarin, and Fajar Supanto. "Effect of ethics and professionalism on audit quality: A moderating role of dysfunctional audit behavior." Problems and Perspectives in Management 20, no. 3 (October 3, 2022): 529–39. http://dx.doi.org/10.21511/ppm.20(3).2022.42.
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Dysfunctional auditor behavior becomes a driving variable for audit quality when an auditor has good ethics and professionalism. This study examines whether the ethics and professionalism of auditors can affect audit quality; dysfunctional audit behavior is used as a moderating variable. The study sample includes 348 auditors employed at public accounting companies throughout Indonesia and enlisted by the Indonesian Institute of Certified Public Accountants Directory. This paper used the SEM approach with WarpPLS software to analyze the respective data. Thus, it was found that auditors’ ethics and professionalism significantly and positively influence audit quality.Meanwhile, dysfunctional audit behavior significantly moderated the relationship between professionalism and audit quality. In contrast, this behavior was not a moderating variable for auditors’ ethics and audit quality association. An interesting finding is the indicators of auditors’ ethical behavior in accepting audit engagements, where audit engagements are still accepted even though an auditor shares an association with an auditee. In conclusion, future studies can examine in more detail the effect of audit acceptance process on audit quality.
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Ratna, Tuti Dewi, and Indah Anisykurlillah. "The Effect of Experience, Independence, and Gender on Auditor Professional Scepticism with Professional Ethics as Moderating." Accounting Analysis Journal 9, no. 2 (September 27, 2020): 138–45. http://dx.doi.org/10.15294/aaj.v9i2.25629.
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This study is aimed to analyze some factors that affect the scepticism of professional auditor. These factors are experience, independence, gender, and professional ethics. Population of this research were 347 auditors who work at the public accounting firm in Central Java and Yogyakarta. Sampling technique used convenience sampling and obtained sample of 83 auditors. For collecting data, the writer used questionnaires. The method of analyzing data was descriptive analysis and multiple regression analysis with IBM SPSS version 21 application. The statistical method used to examine the hypothesis was Moderated Regression Analysis (MRA). The results of this study indicate that the experience of auditors, gender, and professional ethics have a significant effect on auditor professional scepticism. While independence, interaction of experience and professional ethics, interaction of independence and professional ethics, as well as the interaction of gender and professional ethics have no significant effect on professional scepticism of auditors. The conclusion of this study is the need for experience, independence, and high ethical awareness for male and female auditors to remain sceptical in every audit practice.
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Rustiana, Rustiana. "PERSEPSI ETIKA MAHASISWA AKUNTANSI DAN AUDITOR DALAM SITUASI DILEMA ETIS AKUNTANSI." KINERJA 10, no. 2 (January 26, 2017): 116–28. http://dx.doi.org/10.24002/kinerja.v10i2.925.
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The aim of this study is to investigate about perceive differences among accounting students between auditors ethical dilemma in accounting. Two hundred and twenty eight respondents were participated in this research. Ethical perceived are measured by Multidimensional Ethics Scale with tens ethics’ characteristic from 5 constructs. Ethical dilemma in accounting is measured by two hypothetical cases. Data was analysis with independent t-test. These results showed there are differences among accounting students between auditors. The implications of the study are to increasing content of ethic in accounting curricula.Keywords: ethical dilemma, multidimensional ethic scale, accounting student, auditors.
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Zagoto, Mercy Grace Kartika Sari, and Keumala Hayati. "Pengaruh Etika Profesi, Tingkat Pendidikan dan Pengalaman Kerja Terhadap Kinerja Auditor Pada Badan Pengawasan Keuangan Dan Pembangunan (BPKP) Sumatera Utara." J-MAS (Jurnal Manajemen dan Sains) 5, no. 2 (October 27, 2020): 231. http://dx.doi.org/10.33087/jmas.v5i2.204.
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The auditor's performance is a benchmark of failure or success of the duties and responsibilities given in examining financial statements. To achieve the success of the auditor's performance, of course it is influenced by several factors. Therefore, from this study, it can be known that Professional Ethics, Education level and Work Experience affect the performance of auditors in BPKP North Sumatra. This research is conducted so that each auditor can carry out their duties and responsibilities in accordance with ethics and laws so that there is no cheating. In sampling, simple random sampling method is used which means that in the selection of samples is conducted randomly that as many as 125 questionnaires are spread and that returns only 100 questionnaires. To analyze the data is to use multiple linear regression analysis. The results of this study show that professional ethics, education level and work experience have a simultaneous effect on the performance of auditors in BPKP North Sumatra. Partially Professional Ethics and Education Level does not affect the performance of auditors. While the effect on the performance of auditors is only variables only work experience.
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Hermawan, Sigit, Duwi Rahayu, Sarwenda Biduri, Ruci Arizanda Rahayu, and Nur Amalina Nisfa Salisa. "Determining Audit Quality in the Accounting Profession with Audit Ethics as a Moderating Variable." Indonesian Journal of Sustainability Accounting and Management 5, no. 1 (June 30, 2021): 11–22. http://dx.doi.org/10.28992/ijsam.v5i1.138.
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Obtaining information about a company’s financial statements has become increasingly important. Thus, highly skilled and expert public accountants are required who can execute their tasks following ethical standards. This study investigates the effects of audit professional skepticism and auditor expertise and integrity on audit quality in the accounting profession, with auditor ethics as the moderating variable. The study sample consisted of 65 auditors working in 14 public accounting firms in Surabaya, Indonesia. Data were collected through questionnaires and then analyzed using the SmartPLS approach. Results indicated that audit professional skepticism and auditor expertise and integrity positively influence audit quality. On one hand, auditor expertise, which is moderated by auditor ethics, positively influences audit quality. On the other hand, audit professional skepticism and integrity, which are moderated by auditor ethics, do not influence audit quality. The findings suggest that auditors must further improve their compliance with ethical standards to strengthen their integrity, which in turn, enables them to produce good audit quality. Furthermore, auditors must always strive to increase their professional skepticism and expertise.
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Saadah, Naili, and Samroh Samroh. "Love of Money, Religiosity, and Gender: How do These Affect the Ethical Perceptions of Public Accountants?" Accounting Analysis Journal 10, no. 1 (March 15, 2021): 71–77. http://dx.doi.org/10.15294/aaj.v10i1.44736.
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Ethics has always been an interesting issue to discuss in any discussion related to the professionalism of the world of accounting and auditing. Public scepticism towards the accounting profession is quite reasonable since there are not a few auditors and public accountants involved with financial scandals. Money for an individual is like a double-edged knife, on the one hand, it is a need, but it can also be a root of greed, no exception for an auditor. Therefore, this study aims to determine the effect of love of money on the ethical perceptions of public auditors. Whether there is an influence of the love of money on the ethical perceptions of public auditors and how does this affect it when faced with one’s religiosity and gender. Using the object of the research of auditors who are members of the public accounting firm in Semarang city, this research succeeded in collecting a sample of 43 auditors with the criteria of having had at least three years of experience as an auditor. The results prove that love of money has a direct effect on the ethical perceptions of public auditors. However, when the feeling of love of money is faced with religiosity and gender, it does not significantly influence auditors’ ethical perceptions. Therefore, it can be concluded that love of money is one’s attitude in general which is reflected in the behaviour of an auditor so that one’s love of money can directly influence an auditor’s ethical perception.
Keywords: Love of Money; Religiosity; Gender; Ethical Perceptions
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Farah Freihat, Abdel Razaq, Ismail Hamad Al-Shaar, and Ayda Farhan. "Code of ethics for professional accountants and change the external auditor: A study of the emerging markets." Corporate Ownership and Control 18, no. 3 (2021): 201–12. http://dx.doi.org/10.22495/cocv18i3art16.
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To ensure the independence of auditors and the credibility of financial statements, this study investigates if Jordanian manufacturing companies change their external auditors. Moreover, assess if that change is influenced by the International Code of Ethics for Professional Accountants (ICEPA). The study figured out the viewpoints of external auditors and financial managers of public industrial companies listed on the Amman Stock Exchange. Auditor’s changing data is gathered from the annual reports of (59) manufacturing firms from 2006 to 2015. (280) questionnaires were collected from financial managers and auditors of manufacturing firms to assess if auditors comply with ICEPA. The binomial test and the logistic regression analysis were used. The study showed that the change of the external auditor in Jordanian companies is significantly affected by the ICEPA. However, external auditors and financial managers have different views of the effects of the ICEPA on the change of the external auditor in Jordan.
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Ulfah, Uly Maria, and Fitri Lukiastuti. "Pengaruh Kompetensi dan Independensi pada Kinerja Auditor Internal Pemerintah dengan Etika Auditor sebagai Variabel Moderasi (Studi Pada Inspektorat Kabupaten Tegal)." Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management 11, no. 1 (October 30, 2018): 39. http://dx.doi.org/10.20473/jmtt.v11i1.7620.
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Government internal auditors must comply with labor regulations as civil servants and must comply with the APIP code of ethics and APIP audit standards that have been established when conducting guidance and supervision. Auditors need two main things, namely competence and independence to produce high audit quality. This study aims to provide empirical evidence about the influence of competence and independence on the performance of government internal auditors, as well as the role of auditor ethics in moderating the influence of competence and independence on the performance of government internal auditors. The population in this study are all auditors who work in the Tegal District Inspectorate, amounting to 40 people. The analytical method used is Moderated Regression Analysis. The results of the study prove that auditor competence and independence have a positive and significant effect on auditor performance. Other results from auditor ethics analyze the relationship between competency and auditor independence to auditor performance.
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Mbuki, Jane, Medhat Endrawes, and Andreas Hellmann. "Effects of personal values on ethical judgments in an auditor-client conflict scenario: The case of Kenya." Corporate Ownership and Control 13, no. 1 (2015): 490–501. http://dx.doi.org/10.22495/cocv13i1c4p7.
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This study examines the effects of personal values on ethical judgments of auditors in Kenya in relation to an auditor-client conflict scenario. It utilizes Schwartz’s (1992) personal value theory and measures ethical judgments by using both single-items and the Multidimensional Ethics Measure developed by Reidenbach and Robin (1988, 1990). The results show some significant differences in the ethical judgments of auditors in Kenya when exposed to an auditor-client conflict scenario. Specifically, auditors who rank high on values such as universalism are likely to not resolve auditor-client conflicts by acceding to clients’ wishes because they perceive such behavior as unethical. In addition, auditors who rank low on power also perceive such behavior as unethical. As such, the results provide support for a relationship between specific values and ethical judgments in the context of auditor-client conflict scenarios.
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Mangesti, Citra Ari, Sri Ayem, and Teguh Erawati. "PENGARUH INTEGRITAS, INDEPENDENSI, DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS HASIL KERJA AUDITOR: DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERATING (STUDI KASUS BPKP PERWAKILAN DIY)." Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit 6, no. 1 (February 25, 2019): 15. http://dx.doi.org/10.12928/j.reksa.v6i1.1368.
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This research examine to analyze and find out whether the auditor's ethics strengthen the influence of auditor's integrity, independence, and professionalism on the quality of the auditor's work. The population in this research is the Financial and Development Supervisory Agency (BPKP). The sample in this research is the auditor who has registered and worked at the Financial and Development Supervisory Agency, have a minimum educational background in Bachelor Accounting. The sampling method uses nonprobability with purposive sampling. Data collection was carried out through the distribution of questionnaires was thirty one questionnaires. Data were analyzed using SPSS version twenty five. The data analysis technique used was multiple linear regression analysis. For moderating analysis were using Moderated Regression Analysis (MRA). T test results show that integrity, independence, and professionalism have a positive effect on the quality of the work of auditors. Auditor ethics have a positive effect and moderate the relationship between the influence of integrity, independence, and professionalism of auditors.
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Kaplan, Steven E., and Stacey M. Whitecotton. "An Examination of Auditors' Reporting Intentions When Another Auditor Is Offered Client Employment." AUDITING: A Journal of Practice & Theory 20, no. 1 (March 1, 2001): 45–63. http://dx.doi.org/10.2308/aud.2001.20.1.45.
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An AICPA ethics ruling prohibits auditors from considering employment with a client during the audit engagement in order to minimize the concerns that financial statement users may have regarding the auditor's independence, in fact or appearance. The objective of this study is to examine auditors' reporting intentions when it is discovered that another auditor is considering employment with the client and has failed to comply with the ethics ruling. We test a model that predicts that auditors' reporting intentions will be influenced by their perceptions of the seriousness of the act, the personal costs of reporting, their responsibility for reporting, and their commitment to the accounting profession. The results indicate that auditors' reporting intentions are stronger when personal costs of reporting are perceived to be lower or personal responsibility for reporting is perceived to be higher. Implications of the findings for audit practice are discussed.
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Yanti, Harti Budi, Hasnawati Hasnawati, Dwi Fitri Puspa, and Christina Dwi Astuti. "MORAL COMPETENCE OF INDONESIA PROFESSIONAL AUDITORS." Media Riset Akuntansi, Auditing & Informasi 19, no. 1 (April 29, 2019): 129. http://dx.doi.org/10.25105/mraai.v19i1.4116.
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This study reveals the moral competence of internal auditors and public accountants in Jakarta, Indonesia. The auditor's compliance with his professional code of ethics must be based on high morality. Accountants are professions that work on the basis of public trust. Various pressures faced by auditors. All these pressures must be faced throughout the career as an auditor and require the struggle to satisfy all of these stakeholders and refrain from various temptations with various modes of bribery.The auditor must be able to control and apply his morality to face various temptations and threats in carrying out his duties. A total of 510 auditors in this matter. The results of the study show the moral of public accountants at a high moral level, while internal auditors are at a moderate level.
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Iankova Natchkova, Maia. "CHALLENGES TO PROFESSIONAL ETHICS, TRAINING AND CONTINUING EDUCATION OF SPECIALISTS IN THE FIELD OF INDEPENDENT FINANCIAL AUDIT." Knowledge International Journal 34, no. 5 (October 4, 2019): 1301–5. http://dx.doi.org/10.35120/kij34051301n.
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Auditor’s profession is extremely necessary and crucial for the society. It has the important and responsible task to observe and assess the proper implementation of the principles, concepts, rules, legal standards and conventions as set out in the International Financial Reporting Standards/ International Accounting Standards, EU directives, International Standards on Auditing and the national (local) accounting legislation. Specialists in the field of independent financial audit – chartered expert accountants, registered auditors, should verify the timely, reliable, objective, correct, accurate and fair presentation, in all material aspects, of the information about the property and financial position of enterprises, their financial performance, and to determine the opportunities for investing and managing the capitals of audited enterprises in the interest of the society. Auditor’s profession is distinguished with moral at high level and professional ethics of chartered expert accountants, registered auditors; with extreme professionalism in the field of independent financial audit; with professional skepticism in the field of accounting and economic analysis; with professional optimism upon undertraining audit engagements; with independence from personal interests and lack of obligation for loyalty to the assigners of audit engagements; with ensuring high quality performance of audit engagements; with professional and intellectual knowledge and skills in the field of accounting, financial audit, economic analysis, micro- and macroeconomics, statistics and finance acquired upon completion of higher education in economics, upon sitting special examinations for obtaining qualification of chartered expert accountants, registered auditors, and upon carrying out constant and continuing education of auditors. For the purposes of keeping the trust of the society in the independent financial audit, registered auditor’s professional ethics needs to be at high level that enables authoritative and competent establishment of the role and significance of auditor’s profession in the society. Independent financial auditors should observe specific standards of conduct and fundamental professional and ethical principles as set out in the Code of Ethics for Professional Accountants, such as honesty, objectivity, professional competence and proper attention, confidentiality, professional conduct, observance of methodological standards and professional skepticism. They should avoid actions that could discredit the auditor’s profession and have negative impact on the good reputation of the registered auditor. Furthermore, where independent financial auditors market and promote themselves or their audit practice, they should avoid giving the society wrong idea of auditor’s profession. The work of chartered expert accountants, registered auditors is diverse and to a great extent characterized by development of the financial risk. Therefore, this study highlights some of the more significant and socially important specific characteristics of the auditor’s profession, which are monitored by the public and by the government authority supervising the work of the registered auditors. Its objective is to present, determine and distinguish the challenges in the light of good world audit practices faced by the professional ethics, training and continuing education of specialists in the field of independent financial audit, thus contributing to the improvement of their qualification and enhancement of their audit practice. This publication may be used for carrying out different types of financial audit – internal audit carried out by the financial enterprises’ internal units; independent financial audit carried out by chartered expert accountants, registered auditors, and external audit carried out by the government supervisory authority and by other government authorities.
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Alias, Noor Furzanne, Anuar Nawawi, and Ahmad Saiful Azlin Puteh Salin. "Internal auditor’s compliance to code of ethics." Journal of Financial Crime 26, no. 1 (January 7, 2019): 179–94. http://dx.doi.org/10.1108/jfc-07-2017-0066.
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Purpose The purpose of this study was to determine the professional competency levels acquired by internal auditors in detecting unethical behaviour, to evaluate the position of internal auditors on objectivity and integrity in dealing with unethical behaviour and to examine the extent of their awareness on ethical issues in government-linked companies (GLCs). Design/methodology/approach Data were collected via questionnaires that were randomly distributed to the internal auditors of the selected GLS in Malaysia. These questionnaires were constructed from the Certified Internal Auditor (CIA) Examination Paper and The Institute of Internal Auditors (IIA) Competency Framework. Findings This study found that internal auditors of the GLCs had a high level of competency in performing audit engagements and were able to detect unethical practices in the companies. The majority of the internal auditors also had a high level of objectivity and integrity when faced with unethical behaviour during audit engagements. Research limitations/implications This study provided strong evidence that the internal auditors of Malaysian GLCs strongly complied with IIA Code of Ethics. Besides, they were also aware of the unethical behaviour which occurred within their organizations. However, this study is limited to the internal auditors in GLCs, while the questions of the survey instrument are restricted to the elements of integrity, objectivity and professional competencies of internal auditors. Practical implications This study highlights the level of internal-auditor competency and adherence to the IIA’s International Standards for the Professional Practice of Internal Auditing (ISPPIA) and IIA’s Practice Guide to identify unethical behaviour within the Malaysian GLCs. Originality/value This study is original as it focusses on GLCs which did not get much attention from previous researchers, particularly the GLCs that operate in a developing country such as Malaysia.
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Hidayatullah, Arif, Siti Maria Wardayati, and Ahmad Roziq. "Kajian Teoritis Tentang Budaya Organisasi, Independensi, dan Etika Profesi terhadap Kinerja Auditor BPKP melalui Motivasi dan Profesionalisme." Jurnal Akuntansi dan Pajak 22, no. 1 (July 25, 2021): 217. http://dx.doi.org/10.29040/jap.v22i1.2800.
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This study aims to discuss Theoretical Studies of Organizational Culture, Independence, and Professional Ethics on the Performance of BPKP Auditors through Motivation and Professionalism. The factors used include Organizational Culture, Independence, Professional Ethics, Motivation, and Professionalism. This study was conducted to examine the factors that can support the performance of the internal auditors of BPKP. The focus of this research is on the internal auditors of BPKP by using a sampling technique carried out using a questionnaire via google form. This type of research uses a descriptive qualitative method with a theoretical study of the factors that affect the performance of BPKP's internal auditors. The results of this study indicate that: 1) Organizational Culture plays an important role in supporting BPKP Auditor Performance, 2) Professional Ethics plays an important role in supporting BPKP Auditor Performance, 3) Organizational Culture plays an important role in realizing auditor motivation, 4) Professional Ethics plays an important role in supporting Professionalism , 5) Independence plays an important role in supporting BPKP Auditor Performance, 6) Motivation plays an important role in supporting BPKP Auditor Performance, 7) Auditor professionalism plays an important role in supporting BPKP Auditor Performance. From the results of the analysis for the next stage of research development will be carried out statistical tests with SEM analysis.
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Arrami, Nawfel, and Yang QingXiang. "Impact of Ethical Training on Auditors’ Ethical Decision Making in Morocco." Studia Universitatis „Vasile Goldis” Arad – Economics Series 32, no. 2 (April 13, 2022): 41–64. http://dx.doi.org/10.2478/sues-2022-0008.
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Abstract The purpose of this study is to investigate the moderating role that can play ethical training in increasing auditors’ level of ethics. Therefore, this research will test any significant differences between the two groups through a multi-group moderation analysis. The first group represents auditors who took an ethics course before, and the other group represents auditors who did not previously take any course. This comparison will be performed based on the relationships between the variables in our model, namely ethical judgment, ethical intention, moral identity centrality, and perceived moral intensity. The sample of this study is mainly external senior auditors operating in audit firms in Morocco. We could obtain 125 usable responses, and we processed data with SmartPLS software. The results show that auditors’ moral identity impacts their ethical judgment positively and significantly, and the effect is more substantial for the group of auditors who took an ethics course before. Moreover, taking an ethics course seems to moderate also the positive and significant relationship between auditors’ ethical judgment and their ethical intention. However, the results were opposite to what we expected concerning the relationship between perceived moral intensity and auditors’ ethical judgment. Thus, ethical training seemed to moderate the positive relationship negatively.
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Pura, Rahman. "Pengaruh Kompetensi Auditor, Komitmen Profesional dan Etika Profesi terhadap Perilaku Disfungsional Auditor." JABI (Jurnal Akuntansi Berkelanjutan Indonesia) 4, no. 2 (August 21, 2021): 204. http://dx.doi.org/10.32493/jabi.v4i2.y2021.p204-217.
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Abstract The research problem is related to the dysfunctional behavior of auditors in performing audit tasks. The research objective was to measure and analyze the influence of auditor competence, professional commitment and professional ethics on the dysfunctional behavior of auditors at the Representative Audit Board of South Sulawesi Province. The data collection method used a questionnaire technique with a total of 54 auditors as respondents. Data analysis using multiple regression analysis techniques. The results showed that auditor competence and professional ethics have a negative and significant effect on auditors' dysfunctional behavior. Meanwhile, professional commitment has no effect on auditors' dysfunctional behavior.AbstrakMasalah penelitian terkait dengan perilaku disfungsional auditor dalam melakukan tugas audit. Tujuan penelitian untuk mengukur dan menganalisis pengaruh kompetensi auditor, komitmen profesional dan etika profesi terhadap perilaku disfungsional auditor pada Badan Pemeriksa Keuangan Perwakilan Propinsi Sulawesi Selatan. Metode pengumpulan data menggunakan teknik kuesioner dengan jumlah responden sebanyak 54 auditor. Analisis data menggunakan teknik analisis regresi berganda. Hasil penelitian menunjukan bahwa kompetensi auditor dan etika profesi berpengaruh negatif dan signifikan terhadap perilaku disfungsional auditor. Sedangkan komitmen profesional tidak berpengaruh terhadap perilaku disfungsional auditor.
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Anwar, Puspita Hardianti. "REVEALING CREATIVE ACCOUNTING PRACTICES: A PROFESSIONAL ETHICS PERSPECTIVE." ISAFIR: Islamic Accounting and Finance Review 3, no. 1 (August 2, 2022): 165–72. http://dx.doi.org/10.24252/isafir.v3i1.29029.
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From the perspective of professional ethics, this study tries to look at the efforts made by auditors or accountants to find innovative accounting procedures. It is descriptive qualitative research that is being employed. This study examines the effectiveness of the auditor's professional code of ethics in identifying dishonest business practices. As the primary method for gathering data for this study, semi-structured interviews were used along with observation, documentation, and triangulation. The corporation constantly encounters different dangers known as business risk when doing its commercial activities. Fraud risk, which is categorized as an integrity risk, is included in this. The disclosure of innovative accounting techniques is governed by the accountant's code of ethics. It will be simpler for auditors to spot fraud if they possess integrity, objectivity, professional competence and accuracy, confidentiality, and professional demeanor. because they are truly aware of their responsibilities. also the dangers that would result from the auditor not disclosing the fraud.
Keywords: Creative Accounting, Professional Ethics
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Mangamis, Amin. "Keahlian, Indepedensi, Kepatuhan Pada Kode Etik, Motivasi, Dan Kualitas Auditor Pada Inspektorat Pengawasan Keuangan Daerah Kabupaten Bogor." Liquidity 6, no. 1 (April 10, 2017): 51–61. http://dx.doi.org/10.32546/lq.v6i1.40.
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The research objective to identify, analyze and obtain empirical evidence on the Influence of expertise, independence, adherence to a code of ethics and motivation partially and simultaneously to the quality of auditors on Financial Oversight Inspectorate Bogor regency. The method used was survey by using instrument in the form of a questionnaire with Likert scale model. The population in this study were all officers of Regional Financial Oversight Inspectorate Bogor District who participated in the task of inspection, as many as 60 people. From the research results obtained: Skills significant effect on the quality of auditors. The independence of a significant effect on the quality of auditors. Compliance with the code of conduct a significant effect on the quality of auditors. Motivation significant effect on the quality of auditors. Expertise, Independence, Compliance with the code of ethics and motivation simultaneous effect on the quality of the auditor, the better the expertise plus good independence and has adherence to a code of ethics, the better the quality auditor.
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Tatiara, Nissa Hanny. "Pengaruh Auditor Judgement, Etika Profesi, dan Employee Engagement terhadap Kinerja Auditor dalam Pelaksanaan Pemeriksaan Laporan Keuangan (Studi pada Badan Pemeriksa Keuangan RI)." J Statistika: Jurnal Ilmiah Teori dan Aplikasi Statistika 12, no. 2 (December 31, 2019): 1–8. http://dx.doi.org/10.36456/jstat.vol12.no2.a2229.
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In financial statement audits, a good auditor's performance is the main key to the success of the results of auditing the financial statements. Some possible causes of auditor performance weakness are because there are still auditors who can be influenced in making auditor judgment, there are weaknesses of auditors in applying the principles of professional ethics, and the auditor's personal attachment to his employer. This study was conducted at the Indonesian Supreme Audit Board. This research aims to find out how much auditor judgment, the application of professional ethics, and employee engagement of an auditor influences the auditor's performance. Data were collected using a survey method with a questionnaire technique. The number of respondents in this study is 86 respondents, but respondent data that can be processed is 84 questionnaires. The data analysis technique used is multiple linear regression. The results showed that auditor judgment, professional ethics, and employee engagement partially and simultaneously had a significant effect on auditor performance.
Dalam melaksanakan pemeriksaan laporan keuangan, kinerja auditor yang baik menjadi kunci utama suksesnya hasil pemeriksaan laporan keuangan tersebut. Beberapa kemungkinan penyebab kelemahan kinerja auditor karena masih terdapat auditor yang bisa dipengaruhi dalam pembuatan auditor judgement, terdapat kelemahan auditor dalam menerapkan prinsip etika profesi, dan lemahnya keterikatan pribadi auditor tersebut dengan pemberi kerjanya. Studi ini dilakukan pada Badan Pemeriksa Keuangan RI. Riset ini bertujuan untuk mengatahui seberapa besar auditor judgement, penerapan etika profesi, dan employee engagement seorang auditor berpengaruh terhadap kinerja auditor tersebut. Data dikumpulkan menggunakan metode survei dengan teknik kuesioner. Jumlah responden penelitian ini adalah 86 responden, namun data responden yang dapat diolah adalah 84 kuesioner. Teknik analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa auditor judgement, etika profesi, dan employee engagement secara parsial dan bersama-sama (simultan) berpengaruh signifikan terhadap kinerja auditor.
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Winanto, Ahmad, and Blasius Fembriyanto Trisno Saputro. "The factors influencing audit quality and its impact upon judgement on materiality level." Accounting Journal of Binaniaga 4, no. 2 (December 30, 2019): 21. http://dx.doi.org/10.33062/ajb.v4i2.339.
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The purpose of this study is to determine profesionalism, professional ethics and experience on audit quality and effect of auditor upon judgement of materiality level. Data has been obtained by survey questionnaires, which is completed by auditors who work at Registered Public Accountants, started from junior up to partner level. The number of auditors of this study were 103 auditors from 16 Public Accounting Firm, period of January – May 2015. Data analyzed using Structural Equation Modelling (SEM) variance on (Partial Least Square). The result of this study has shown that professionalism and professional ethics have significant and positive influenced the auditor’ judgment on materiality level. And audit quality has significantly and positively influenced the auditor’ judgment on materiality level. Experience has not positively influenced audit quality and auditor’ judgement on materiality level. Keywords: Professionalism, experience , professional ethics, audit quality and auditor judgment on materiality level.
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Darwanis, Darwanis, and Bella Azzahra Suhendra Putri. "The Influence of Auditor Ethics and Reward to the Relationship of Competence, Independence, Accountability and Work Experience with the Quality of Audit of the Inspectorate Officials in Regional Financial Supervision." Journal of Accounting Research, Organization and Economics 3, no. 3 (December 30, 2020): 254–72. http://dx.doi.org/10.24815/jaroe.v3i3.17157.
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Objective – This study aims to examine the effect of competence, independence, accountability, and work experience on the audit quality of the Inspectorate Apparatus in regional financial supervision with auditor ethics and reward as moderating variables. Design/methodology – This study used a sample of all inspectorate auditors in Aceh, Indonesia. The sampling technique used was simple random sampling, which resulted in a sample of 80 auditors from a population of 407 auditors. Hypotheses were tested using Moderated Regression Analysis (MRA). Results – The findings prove that competence, independence, accountability, and work experience affect audit quality. Auditor ethics can moderate competence, independence, and accountability for audit quality, but auditor ethics cannot moderate work experience on audit quality. Meanwhile, the reward can moderate competence, independence, accountability, and work experience on audit quality.
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Suryanti, Heni, and Muhammad Nur. "Ethical Moderation on Framing Relationships, Audit Tenure and Compliance Pressure on Audit Judgment." Atestasi : Jurnal Ilmiah Akuntansi 5, no. 2 (September 30, 2022): 440–55. http://dx.doi.org/10.57178/atestasi.v5i2.396.
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This study examines and analyzes the impact of framing, audit tenure, and obedience pressure on audit judgment at KAP in South Jakarta, with auditor ethics as a moderating variable. This study's population consists of independent auditors employed by public accounting firms registered with IAPI who reside or work in one of five KAPs in South Jakarta. The sampling method utilized purposive sampling with the following criteria: 1) Senior auditors and 2) Auditors who have worked for more than five years; thus, the total sample size is 80 auditors. This study utilizes primary data collected by distributing questionnaires to all respondents containing multiple statements with four answer options, each of which will be assigned a weighted score (Strongly Agree = 4, Agree = 3, Disagree = 2, Strongly Disagree = 1). The collected data will undergo multiple testing phases before being analyzed. The analysis method employs the Structural Equation Model (SEM) and the Smart PLS application to analyze technical data. Our findings indicate that Framing and audit tenure has a positive and statistically significant effect on audit judgment. In contrast, obedience pressure negatively and statistically significantly affects audit judgment. These findings suggest that the greater the auditor's pressure, the less precise or reduced their audit judgment. An auditor subjected to intense obedience pressure from superiors and the entity being audited will tend to behave safely and provide a poor and inaccurate judgment. Auditor ethics can moderate the impact of framing and audit tenure on audit judgment but not the impact of obedience pressure. This indicates that auditor ethics, as a moderating variable, diminishes the effect of obedience pressure on audit judgment. When under pressure from the client or his superiors, an auditor is likelier not to perform some of the necessary auditing procedures.
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Pattiasina, Victor, Muhamad Yamin Noch, Herman Surijadi, Muhammad Amin, and Eduard Yohannis Tamaela. "The relationship of auditor competence and independence on audit quality: An assessment of auditor ethics moderation and professional commitment." Indonesia Accounting Journal 3, no. 1 (February 16, 2021): 14. http://dx.doi.org/10.32400/iaj.31289.
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The purpose of this study is to examine and analyze the effect of auditor competence and independence on audit quality as moderated by auditor ethics and professional commitment. The population of this study is the BPKP Auditor Representative of Papua Province with census sampling as the sampling method. Data collection was carried out by direct survey. Hypothesis testing was tested empirically using Moderated Regression Analysis. The results of the study have proven that the competence and independence of auditors has a positive and significant effect on audit quality at BPKP Representatives of Papua Province. It is evidenced by the regression coefficient, which shows that the increase follows competence or independence of auditors increases, as well as the increase of audit quality. The results of this study also show that the interaction or influence of auditor ethics does not moderate the effect of auditor competence on audit quality at BPKP Representatives of Papua Province. Moreover, the interaction of professional commitment does not moderate the effect of auditor independence on audit quality. It is believed that the factor caused the phenomena is that the auditors of BPKP Representative of Papua Province have good values or fundamental principles of ethics as well as professional commitment. The values that have been held so far are relatively relevant or have a lot in common with the auditors’ ethics and professional commitment.
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Susanto, Imam. "THE INFLUENCE OF THE COMPETENCY, INDEPENDENCY, AND PROFESION ETHIC TO QUALITY OF AUDIT RESULT (The Case Study on Inspectorate General of Agriculture Republic of Indonesia)." Transparansi : Jurnal Ilmiah Ilmu Administrasi 3, no. 2 (December 31, 2020): 167–78. http://dx.doi.org/10.31334/transparansi.v3i2.1120.
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The purpose of this study is to examine and analyze the extent to which the influence of Auditor Competence, Auditor Independence and Professional Ethics on the Quality of Audit Results. The research was done by quantitative approach. The population in this study is all auditors and prospective auditors at the Inspectorate General of the Ministry of Agriculture of the Republic of Indonesia amounted to 160 people. Sampling technique is done by simple random sampling with the number of samples of the study amounted to 115 respondents Data analysis techniques in this study using multiple linear regression analysis. The result of the research shows that there is no significant influence between the auditor's competence with the quality of the audit result and there is no significant influence between the auditor independence and the quality of the audit result. While professional ethics significantly influence the quality of audit results. Together the competence, independence and professional ethics affect the quality of audit results. For further research is expected to use a questionnaire with a wider coverage and expected to use more variables that affect the quality of audit results.
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Putri, Dessi Antika. "PENGARUH PENGALAMAN AUDITOR DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI." Jurnal Magister Akuntansi Trisakti 7, no. 1 (February 27, 2020): 85. http://dx.doi.org/10.25105/jmat.v7i1.6492.
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<p><em>This study aims to obtain empirical evidence of the influence of Audit Experience and Time budget pressure on Audit Quality with Auditor Ethics as Moderation Variables. The population in this study are auditors who work at public accounting firms in DKI Jakarta. Sampling use convenience sampling totaling 125 respondents. The primary data collection method used was a questionnaire method. Data were analyzed using multiple regression with moderation. The results showed that the Auditor's Experience had a positive effect on Audit Quality, while Time budget pressure had a negative effect on Audit Quality. This study also shows that the Auditor Ethics as a moderating strengthens the positive influence between the Auditor's Experience on Audit Quality, while the Auditor Ethics as a moderating weakens the negative influence of Time budget pressure on Audit Quality.</em></p>
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Alrabba, Hussein Mohammed. "Measuring the impact of code of ethics on the quality of auditors’ professional judgment." Journal of Governance and Regulation 5, no. 4 (2016): 54–60. http://dx.doi.org/10.22495/jgr_v5_i4_p4.
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The quality of decisions and judgment made by auditors has been a subject that has raised a lot of concerns regarding the auditors’ ability to detect and eliminate any errors in financial samples. This study examined the impact of code of ethics on the quality of auditors’ professional judgment in the case of Jordan. A total sample size of 150 auditors in Jordan was selected to investigate the study phenomenon, out of 150 auditor’s 142 auditors’ responded successfully. The questionnaire method of data collection was preferred in this case for its suitability in collecting personal opinions, experiences and outcomes. Regression analysis and advanced spread sheet were used to analyse the collected data. The study found out that different aspects of auditors have varied influences on their ability to detect any incorrect information in accounting statements. For example, it was evident that the integrity, objectivity and independence of auditors are weakly correlated with the ability to notice the incorrect financial information. However, the study discovered that all ethical aspects of audit profession such as the rules governing the rights to advertising, determination of commission, organizations’ name and form, as well as contingent fees have significant impact on auditor’s capacity to identify financial statements’ misrepresentation.
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Aswar, Khoirul, Ermawati, Meilda Wiguna, and Eka Hariyani. "A Conceptual Framework on the Audit Quality in the Government Internal Audit in Indonesia." Information Management and Business Review 12, no. 1(I) (July 25, 2020): 22–26. http://dx.doi.org/10.22610/imbr.v12i1(i).3012.
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This study begins with the problem of auditor performance on the Big Four Public Accounting Firm and requires an improvement in audit quality due to a decreased audit quality assessment on the Big Four Public Accounting Firm. Problem related to audit quality is also experienced by government internal auditors. This is due to several factors such as the minimum standards set by the Financial and Development Supervisory Agency (FDSA) that have not been met by government internal auditors, auditor staff with accounting education backgrounds are still very few, auditors have not applied the Government Internal Oversight Apparatus (GIOE) code of ethics and so forth. The aims of this study to determine the extent of the audit quality produced by the government's internal auditors at the FDSA of Java island Representatives. Through the theory of behaviorism, this study has four objectives is to find out the implementation of professional accounting ethics, auditor competence, integrity, professional commitment on audit quality. Therefore, this study contributes to FDSA of Java Provinces to carry out the functions and duties of government internal auditor based on the GIOE codes and ethics and standards.
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Lismawati, Lismawati, Novita Sari, and Mifta Ismalia. "PENGARUH PENGALAMAN AUDITOR, SKEPTISISME PROFESIONAL DAN TEKANAN WAKTU TERHADAP PENDETEKSIAN KECURANGAN DI PERWAKILAN BPKP PROVINSI BENGKULU." Jurnal Akuntansi dan Keuangan 9, no. 1 (March 18, 2021): 45. http://dx.doi.org/10.29103/jak.v9i1.3649.
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This study aims to prove the influence of the auditor's competence, professionalism and ethics on audit quality. This study uses a quantitative approach. Respondents in this study were all auditors in the Bengkulu Province Inspectorate as many as 45 respondents.. The selection of samples tested in this study using purposive sampling. The data analysis technique uses multiple regression analysis.The results of this study indicate that competence affects audit quality. Professionalism also has an effect on audit quality. Auditor ethics also proved to influence audit quality.
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Rakhmawati, Aida. "Etika Profesi Auditor dalam Nilai Budaya Tri Hita Karana." E-Jurnal Akuntansi 30, no. 2 (February 17, 2020): 474. http://dx.doi.org/10.24843/eja.2020.v30.i02.p15.
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Researcher tries to describe the ethical values ??of profession and accounting code of ethics of an auditor from the perspective of Tri Hita Karana. Tri Hita Karana used as the paradigm while literature and ethics of profession of auditors as author’s insight, Tri Hita Karana paired with prevailing code of ethics; AAOIFI, AICPA, and IAI. In conclusion, culture is important for character builder and human nature, it makes possibilities to open communication across religious and culture, creating cooperative communities, empowering people, eliminating gap between races and groups, and change the perception material things as the sole purpose of working.
Keywords: Ethics; Auditor; Tri Hita Karana.
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Kartika, Titis Puspitaningrum Dewi, and Riski Aprilianita. "Interaction of Ethics and Understanding of Auditor Information Systems in Determining Audit Quality." IJEBD (International Journal of Entrepreneurship and Business Development) 5, no. 6 (November 30, 2022): 1105–13. http://dx.doi.org/10.29138/ijebd.v5i6.2057.
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Purpose: this research to analysis internal and external factors influencing audit quality. Internal factors include independence, competence, understanding of information system and audit ethic. Meanwhile, external factors involve time budget pressure and audit fees.
Desigm/methodology/approach: of this study was using survey by distributing questionnaires via online and offline with auditor respondent in Java Island. The respondents are 35 auditors who are spread around Surabaya. Hypothesis testing used regression test and interaction test.
Finding: the results in this study were Competence and Independence had a positive effect on Audit Quality; Audit Fee and Time Budget Pressure had no effect on Audit Quality; (Interaction between Auditor Competencies) Auditor Ethics had no effect on Auditor Quality; (Interaction between Auditor Independence) Auditor Ethics had a negative effect on Auditor Quality; (Interaction between Time Budget Pressure) Understanding of Information Systems had no effect on Audit Quality.
Research limitation/Implication: in this research only auditor responden in surabaya.
Practical Implication: is understand the factors thaht influence audit quality.
Originality/value: this reaearch is factors influencing audit quality to auditors in surabaya.
Paper type: is research paper
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Suharti, Suharti, and Yusrizal Yusrizal. "Model Peningkatan Kualitas Audit Melalui Kecermatan Profesional, Kompetensi dan Etika Auditor Internal di BPKP Propinsi Riau." Journal of Economic, Bussines and Accounting (COSTING) 3, no. 1 (November 8, 2019): 126–35. http://dx.doi.org/10.31539/costing.v3i1.826.
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Audit quality is an inseparable part of good governance that leads to clean government. The purpose of this study was to determine the effect of Professional Accuracy, Competence and Ethics of Internal Auditors on Audit Quality. This research was conducted in BPKP Representatives of Riau Province with an auditor sample of 46 people. Data collection method is to use a questionnaire list. While the method of data analysis using multiple linear regression analysis The results of the study show that Professional Accuracy has no significant effect on Audit Quality, Auditor Quality has a significant effect on Audit Quality. Auditor Ethics has a significant effect on Audit Quality.
Keywords: Audit Quality, Professional Accuracy, Competence, Ethics of Internal Auditors
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SETIAWAN, WAWAN, and WILLYANTO KARTIKO KUSUMO. "PENGARUH INDEPENDENSI DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT DALAM MENDETEKSI KECURANGAN DAN KEKELIRUAN PELAPORAN KEUANGAN (Studi Empiris Pada Auditor KAP Di Semarang)." Jurnal Dinamika Sosial Budaya 21, no. 2 (December 13, 2019): 121. http://dx.doi.org/10.26623/jdsb.v21i2.1721.
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<p><em>Public Accounting Profession ( auditors ) are like " two eyes sword ", on the one hand the auditor must consider the credibility and ethics of the profession, but on the other hand also had to face the pressure of clients in a variety of decision-making auditors. If the auditor is not able to resist pressure from clients such as personal stress, emotional or the financial independence of auditors has been reduced and can affect the quality of the audit.</em><em> </em><em>This study aims to analyze the influence of empirical evidence and prove the experience, knowledge, long associated with the client, the pressure from the client, the auditor's study of colleagues ( peer review), and non-audit services provided by the Firm to audit quality. The samples are 79 respondents is 18 auditors contained in the firm in Semarang. As for answering the research hypotheses using multiple regression analysis, after testing the classical assumptions.</em><em> </em><em>Based on the results of this study concluded that the experience in performing the audit, the auditor's knowledge as well as a study of co-auditors (peer review) has a positive effect on audit quality. So the depth and breadth of knowledge of an auditor as well as more experience in auditing also the presence of a fellow peer auditors , the better the quality of audits conducted.</em></p>
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Hutapea, Hanna, and Rolyana Ferinia. "Pengaruh Pengalaman Auditor, Due Profesional Care dan Etika Profesi Terhadap Kualitas Audit." JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) 8, no. 2 (November 30, 2022): 105–15. http://dx.doi.org/10.35870/jemsi.v8i2.826.
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This study aims to examine and obtain empirical evidence of the effect of auditor work experience, due profesional care and auditor professional ethics on audit quality at Public Accounting Firms in the South Jakarta area. This research uses a quantitative approach. Data collection is done by distributing questionnaires through google form. The total sample in this study was 70 respondents. By using purposive sampling method. The data analysis technique used is multiple linear regression analysis using SPSS version 25. Based on the results of this study indicate that auditor's work experience, due profesional care and professional ethics of auditors have a positive and significant effect on audit quality.
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Setyana, Hana Dili, Soedjono Rono, and Fitri Nuraini. "Pengalaman Kerja Auditor, Etika Auditor, Dan Kompetensi Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik." SUSTAINABLE 1, no. 1 (May 28, 2021): 185. http://dx.doi.org/10.30651/stb.v1i1.9765.
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The development of the business world in Indonesia is currently increasing rapidly, the era of globalization has resulted in businesses not knowing national borders. Therefore, the main requirement before making business decisions is very much needed through auditing, with an audit of financial statements by public accountants that will provide quality information for the users. This study focuses on the work experience of auditors, auditor ethics, and auditor competence on audit quality. Experienced auditors have more knowledge, insight and better memory structure than inexperienced auditors. Decisions on code of ethics are important in maintaining and increasing public trust in the accounting profession and the services provided by auditors, in addition to compliance with SAK, Audit Standards, and other regulations. And the quality of the audit will increase if the wishes and needs of the auditors that make their work motivation can be fulfilled. The population used in this study were 228 auditors from 39 KAP in Surabaya. And the sampling technique used purposive sampling with a sample of 53 auditors from 15 KAP in Surabaya. This research uses analysis tools of multiple regression analysis techniques. The results of this study indicate that the experience of auditors and the competence of auditors simultaneously have an effect on audit quality with a significance value of 0.009. Partially only auditor ethics have an effect on audit quality with a significance value of 0.039, auditor experience and auditor competence have no significant effect on audit quality with a significance value of 0.611 and 0.216. Keywords: Auditor Experience, Auditor Ethics, Auditor Competence and Audit QualityPerkembangan dunia usaha di Indonesia pada saat ini semakin pesat, era globalisasi mengakibatkan bisnis tidak mengenal batas negara. Oleh karena itu kebutuhan utama pada saat sebelum mengambil keputusan bisnis sangat dibutuhkan melalui pengauditan, dengan adanya audit atas laporan keuangan oleh akuntan publik akan memberikan informasi yang berkualitas bagi para pemakainya. Pada penelitian ini berfokus pada pengalamanan kerja auditor, etika auditor, dan kompetensi auditor terhadap kualitas audit. Auditor yang berpengalaman memiliki lebih banyak pengetahuan,wawasan dan struktur memori yang lebih baik dibandingkan auditor yang belum berpengalaman. Keputusan terhadap kode etik menjadi hal yang penting dalam menjaga dan meningkatkan kepercayaan masyarakat terhadap profesi akuntan dan jasa yang diberikan auditor, disamping kepatuhan terhadap SAK, SA (Standar Audit), dan peraturan lainnya. Dan kualitas audit akan meningkat apabila keinginan dan kebutuhan auditor yang menjadikan motivasi kerjanya dapat terpenuhi. Populasi yang digunakan dalam penelitian ini adalah 228 auditor dari 39 KAP diSurabaya. Dan teknik sampling menggunakan purposive sampling dengan pengambilan sampel sebesar 53 auditor dari 15 KAP diSurabaya. Penelitian ini menggunakan alat analisis teknik analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa pengalaman auditor, dan kompetensi auditor secara simultan berpengaruh terhadap kualias audit dengan nilai signifikansi 0.009. Secara parsial hanya etika auditor yang berpengaruh terhadap kualitas audit dengan nilai signifikansi 0.039, pengalaman auditor dan kompetensi auditor tidak berpengaruh signifikan terhadap kualitas audit dengan nilai signifikansi 0.611 dan 0.216. Kata kunci : Pengalaman Auditor, Etika Auditor, Kompetensi Auditor dan Kualitas Audit
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Larasati, Dewi, and Windhy Puspitasari. "PENGARUH PENGALAMAN, INDEPENDENSI, SKEPTISISME PROFESIONAL AUDITOR, PENERAPAN ETIKA, DAN BEBAN KERJA TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN." Jurnal Akuntansi Trisakti 6, no. 1 (August 16, 2019): 31. http://dx.doi.org/10.25105/jat.v6i1.4845.
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<em>This study to examine the inflluence of experience, independence, auditor professional scepticism, application of ethics, and workload on the ability of auditors in detecting fraud in the public accounting firm in Jabodetabek using multiple regression analysis. In this study using of hypothesis testing. The technique of sampling with convenience sampling approach. The study sample of 97 respondents in 14 public accounting firm in Jabodetabek. The result conclude that experience, independence, and workload have no effects on the ability of auditors in detecting fraud. While auditors professional skepticism and application of ethics have significant positive effects on the ability of auditors in detecting fraud.</em>
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Zaleha, Putri Amelia, and Novita Novita. "DAMPAK TEKNOLOGI INFORMASI, ETIKA PROFESI TERHADAP KINERJA AUDITOR." JURNAL AKUNTANSI DAN AUDITING 17, no. 1 (May 5, 2021): 90–114. http://dx.doi.org/10.14710/jaa.17.1.90-114.
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This research ains to make analyze about impact to information technology and professional ethics of public accountants for auditor performance. The result expected to provide benefits in the audit process of financial statements that they can to improve the auditor performance in public accounting firms in DKI Jakarta area. Respondent used in this study are auditors who work in public accounting firms in DKI Jakarta area. Data collection methods used was questionnaire. The analytical method used in this research is descriptive analysis. The verification analysis is used to test the outer model, inner model and hypothesis testing with SmartPLS 3th version. Result of this research reveals that of the two variables; information technology and professional ethics of public accountants that have significant positive effect on auditor performance. The result of this analysis show from original sample value of information technology of 0.225 and professional ethics of 0.691. I t means that information technology and professional ethics have a significant effect on auditor performance. Meanwhile, the t-statistics value of information technology is 3.517 and professional ethics is 10.289. It means that information technology and professional ethics have a significant effect on auditor performance. The result illustrate that auditors feel benefits when implementing information technology consisting of artificial intelligence with use of being able to help analyze big data quickly, reduce errors. Then, cloud computing with the use of large storage scalability and can adapt to the needs and flexibility of data usage. Then there is professional ethics in supporting and improving the performance of auditors with the basic principles formulated by IAPI.
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Lestari, Puji, Prahastiwi Utari, and Julius Slamet. "Auditor's Communication Identity in Carrying Out Audit Tasks." International Journal of Multicultural and Multireligious Understanding 8, no. 1 (January 3, 2021): 1. http://dx.doi.org/10.18415/ijmmu.v8i1.2197.
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The purpose of this research is to find out how the identity of the auditor's communication when carrying out an examination task. The research was conducted with qualitative method using a case study and interviews for for collecting the data. The research samples were five auditors at BPK RI Representatives of DIY Province. The research concluded using four layers, which are the personal layer, enacted layer, relational layer, and communal layer cited from the in the Theory of Communication of Identity by Michael Hecht. The theory stated that participants' personal identity is formed by several factors i.e. self-character, code of ethics, and environmental factors. Participants demonstrate their code of ethics through the communication process between the auditor and the audite, which is then manifested in the form of behavior when carrying out the audit tasks. By understanding each other's identity, it can create a harmonious relationship between the auditor and the audite through mutual support between the auditor and the audite. The attitudes and behaviors shown by the auditors when conducting the audit tasks reflect the identity of the BPK institution in the community as a free and independent audit institution, so that the negative stereotypes of auditors are minimized. There is also an identity gap in: (1) the personal layer and the personal layer, the personal and enacted layers, and the relational and enacted layers.
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J, Yulianti, Husaini Husaini, and Siti Aisyah. "ETIKA PROFESI SEBAGAI PEMODERASI KEMAMPUAN DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT." JURNAL FAIRNESS 7, no. 1 (March 28, 2021): 31–42. http://dx.doi.org/10.33369/fairness.v7i1.15143.
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The purposes of this research are to prove the influence of ability on the audit quality Bengkulu Province Inspectorate Auditors; to prove the influence of the auditors independency on the audit quality Bengkulu Province Inspectorate Auditors; to prove the moderating influence of the profession ethic on the correlation of ability on the audit quality on Inspectorate Auditors in Bengkulu Province and to prove the moderating influence of the profession ethic on the correlation of auditors independency on the audit quality Bengkulu Province Inspectorate Auditors.The data used in this research is the primary data which was gained by spreading the questionnaires to 101 respondents of Bengkulu Province Inspectorate Auditors. This research used multiple linear regression and moderated regression analysis.The research result are the ability have influences toward the audit quality on Inspectorate Auditors in Bengkulu Province; auditors independency have influences toward the audit quality on Inspectorate Auditors in Bengkulu Province; the profession ethics have moderating effect on correlation between ability and the audit quality on Inspectorate Auditors in Bengkulu Province; and the profession ethics have not moderating effect on the correlation between independency with the audit quality on Inspectorate Auditors in Bengkulu Province.
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Leiwakabessy, Theophilia Fina F., and Revy W. Silooy. "INTERAKSI ETIKA DAN MOTIVASI TERHADAP FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT APARAT INSPEKTORAT." RISTANSI: Riset Akuntansi 2, no. 2 (January 9, 2022): 144–60. http://dx.doi.org/10.32815/ristansi.v2i2.460.
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This study aims to examine ethics as a moderator of the relationship between competence and independence of auditors with the audit quality of the inspectorate apparatus. The population of this study were employees of the Inspectorate of Maluku Province and Ambon City. Sampling used judgment sampling method with a total sample of 73 respondents. The data collection technique used is a survey technique using a questionnaire. Data analysis used moderated regression analysis (MRA). The results showed that competence had no effect on audit quality, auditor independence had no effect on audit quality. Furthermore, auditor ethics can moderate the relationship between competence and independence of auditors with audit quality, while motivation cannot moderate the relationship between competence and independence of auditors with audit quality.
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Latercia, Connie Emia, Nurhatania Belle Purba, and Keumala Hayati. "THE EFFECTS OF ETHICS,EXPERIENCE,AND MOTIVATION OF AUDITORS ON AUDIT QUALITY AT BPKP NORTH SUMATERA." ACCRUALS (Accounting Research Journal of Sutaatmadja) 4, no. 02 (September 29, 2020): 149–62. http://dx.doi.org/10.35310/accruals.v4i02.583.
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This study aims to examine the effect of Auditor Ethics, Auditor Experience and Motivation on Audit Quality at BPKP North Sumatra. In this study, researchers examined the perception of audit quality in BPKP North Sumatra using independent variables, namely Ethics, Experience and Motivation of auditors. The research method used is a quantitative method with multiple linear regression statistical analysis research. The population in this study were all auditors working in the North Sumatra Province BPKP office. The sampling method used was saturated sample, with a total of 125 respondents with an increase of 80%. The results of the research on the hypothesis which show that (1) Auditor Quality shows positive and significant effect on Audit Quality. (2) Auditor motivation has a negative and significant effect on Audit Quality (3) Experience does not affect Audit Quality. (4) Ethics, Experience and Motivation together, are positive and significant to Audit Quality.
Keyword : Ethics, Experience, Motivation and Audit Quality