scholarly journals PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP OPINI AUDIT GOING CONCERN MELALUI KUALITAS AUDIT (STUDI EMPIRIS PADA KANTOR AKUTAN PUBLIK DI JAWA TIMUR)

2013 ◽  
Vol 3 (2) ◽  
Author(s):  
ONIZ ULFA PERMATA ◽  
SUTRISNO SUTRISNO ◽  
IMAM SUBEKTI
Keyword(s):  
Professional Education ◽  
Audit Quality ◽  
Positive Influence ◽  
Auditor Independence ◽  
Audit Opinion ◽  
Level Of Education ◽  
Going Concern ◽  
Education Training ◽  
Positive Effect ◽  
Non Audit Services

<p>Abtract</p> <p>This study examined the effect of the competence and independence of the auditor's going-concern opinions through quality audits. Tests conducted on 109 auditors who worked on the public accounting firm in East Java. Proxied competence level of education, training and experience, and professional education, while independence is proxied relationships with clients, the pressure from the client, the amount of non-audit services and feesThe results showed the level of education, training and experience, professional education, relationships with clients and pressure from clients positive influence going concern audit opinion, while the non-audit services and the amount of the fee has no effect. The level of education, training and experience, the pressure from clients and non-audit services positive effect on audit quality, while professional education, relationships with clients and the amount of the fee has no effect. The results also showed a positive effect on the quality of audit opinions going concern, but it can only mediate audit quality education, training and experience, and the pressure from the client to the going-concern audit opinion. Based on these results it can be concluded that the competence, independence and audit quality is a determinant of the going concern opinions.</p> <p> </p> <p class="Default">Keywords: Competence auditor, auditor independence, audit quality, going concern opinions.</p>

scholarly journals FAKTOR PENENTU KUALITAS AUDIT DI KANTOR AKUNTAN PUBLIK DKI JAKARTA

2020 ◽  
Vol 7 (2) ◽  
pp. 85-99
Author(s):  
Momon Momon ◽  
Widarto Rachbini ◽  
Amilin Amilin
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Professional Education ◽  
Audit Quality ◽  
Auditor Independence ◽  
Significant Positive Effect ◽  
Inferential Analysis ◽  
Positive Effect ◽  
Public Accountant

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.

scholarly journals Pengaruh Karakteristik Sumber Daya Manusia Pada Efektivitas SIMAK BMN

2020 ◽  
Vol 30 (3) ◽  
pp. 699
Author(s):  
Ni Putu Ayu Ista Satiari ◽  
I Ketut Yadnyana
Keyword(s):  
Sampling Technique ◽  
Training Experience ◽  
Training Material ◽  
Educational Benefits ◽  
Level Of Education ◽  
Analysis Technique ◽  
Work Units ◽  
Education Training ◽  
Resource Characteristics ◽  
Positive Effect

The purpose of this study was to determine the effect of human resource characteristics on the effectiveness of SIMAK BMN. This research was conducted in the Denpasar KPKNL work unit. The number of samples used was 118 work units with non-probability sampling method, namely saturated sampling technique. The analysis technique used is multiple linear analysis. Based on the results of research conducted stated that the level of education, training, experience and motivation has a positive effect on the effectiveness of SIMAK BMN. This means that the high perception of SIMAK BMN operators regarding the educational benefits received is higher with training material that is fun, easy to understand and apply and the more experience the operator has and the higher the motivation of the operator, the effectiveness of SIMAK BMN increases. Keywords: Level Of Education; Training; Experience; Motivation, Effectiveness Of SIMAK BMN.

The analysis of influencing factors on the going concern audit opinion – a study in manufacturing firms in Indonesia

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Thomas Averio
Keyword(s):  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Manufacturing Firms ◽  
Annual Reports ◽  
Content Type ◽  
Audit Opinion ◽  
Going Concern ◽  
Going Concern Opinion

PurposeIt is argued that the going concern opinion is issued if auditors have a doubt about financial condition of a company. Provision of the going concern audit opinion may worsen the company in terms of gaining public trust and may even indicate bankruptcy. This study aims to determine the factors that affect the auditor's going concern opinion.Design/methodology/approachThis research used secondary data obtained from annual reports and independent audit reports published by the Indonesia Stock Exchange. The population of this research included manufacturing firms registered in the Indonesia Stock Exchange from 2015 to 2019. The sample after the purposive sampling technique being applied consisted of 33 companies. The data were analyzed using logistic regression performed in the statistical analysis software, SPSS 24.0.FindingsThe results indicated that leverage positively affected the going concern audit opinion, then the audit quality, profitability and liquidity negatively affected the going concern audit opinion, whereas firm size and audit lag did not affect the going concern audit opinion.Originality/valueThis study is in contrast to several existing studies on the determinants of the auditor's going concern opinion and provides knowledge on developing more factors affecting the auditor's going concern opinion.

Did the PCAOB's Restrictions on Auditors' Tax Services Improve Audit Quality?

2015 ◽  
Vol 91 (5) ◽  
pp. 1493-1512 ◽  
Author(s):  
Clive S. Lennox
Keyword(s):  
Treatment Group ◽  
Audit Quality ◽  
Auditor Independence ◽  
Control Group ◽  
Difference In Differences ◽  
Significant Drop ◽  
Going Concern ◽  
The Impact

ABSTRACT In 2005–2006, the PCAOB imposed restrictions on auditors' tax services in order to strengthen auditor independence and improve audit quality. The restrictions resulted in a significant drop in auditor-provided tax services (APTS). To test the impact on audit quality, I partition the sample into a treatment group (companies whose APTS purchases dropped significantly when the restrictions were introduced) and a control group (companies whose APTS purchases were relatively unaffected) and I measure audit quality using the incidence of accounting misstatements, tax-related misstatements, and auditors' going-concern opinions. Using a difference-in-differences design, I find no change in audit quality for the treatment group relative to the control group after the restrictions are imposed.

scholarly journals Does Auditor Tenure Reduce Audit Quality?

2012 ◽  
Vol 14 (3) ◽  
pp. 303 ◽  
Author(s):  
Junaidi ◽  
Setiyono Miharjo ◽  
Bambang Hartadi
Keyword(s):  
Audit Quality ◽  
Stock Exchange ◽  
Financial Statements ◽  
Auditor Independence ◽  
Going Concern ◽  
Auditor Tenure ◽  
Client Relationship ◽  
Going Concern Opinion ◽  
Research Analysis ◽  
Public Accountant

Reduced auditor independence and the rise of corporate accounting manipulations have caused trust of the users in audited financial statements to begin to decline, so users of financial statements are questioning whether public accountants are independent parties. This research issue is related to the Decree of the Minister of Finance No. 17 in 2008 about public accountant services. Giving attestation services, in the form of financial statements about an entity, are conducted by the audit firm for no longer than 6 consecutive fiscal years and by a public accountant for 3 consecutive fiscal years at the longest. The purpose of this research is to examine empirically the influence of auditor tenure on audit quality. Auditor tenure is measured as the length of the auditor-client relationship. Audit quality is measured by the propensity of auditors to issue a going-concern opinion. This study uses a sample of firms listed on the Indonesia Stock Exchange during the 2003-2008 period. Research analysis uses logit model to measure the effect of auditor tenure on the auditors’ propensity to publish a going-concern opinion. The hypothesis which states that the length of auditor tenure influences negatively the propensity of auditors to issue a going-concern opinion is statistically supported. This research is expected to provide empirical evidence about the importance of limiting of the auditor-client relationship.       

scholarly journals Audit Fees and Financial Performance of Deposit Taking Saccos in North RIFT, Kenya

2020 ◽  
Vol 6 (5) ◽  
pp. 15-27
Author(s):  
Dorris Serem ◽  
Dr. Rashid Fwamba ◽  
Dr. Alala Benedict
Keyword(s):  
Financial Performance ◽  
Audit Quality ◽  
Secondary Data ◽  
Financial Statements ◽  
Audit Fees ◽  
Positive Influence ◽  
Auditor Independence ◽  
Audit Firm ◽  
Firm Experience ◽  
The Impact

The collapse of Deposit-Taking SACCOS and financial institutions in Kenya has caught the attention of the public and supervisory agencies to query the quality of audit. SACCO Societies Regulatory Authority on its inspection report indicated that SACCOs have been implicated in maladministration, scams and fraudulent dealings that led to their eventual collapse. SASRA also revoked licenses and rejected audited financial statements of some Deposit Taking SACCOs between 2013 to 2017.These financial scandals have been traced to poor audit quality. The study aimed to test the impact of audit quality on financial performance of Deposit-Taking SACCOs in North Rift Region, Kenya. The study sought to establish the influence of audit fees on financial performance; determine the influence of audit firm tenure on financial performance; establish the influence of auditor independence on financial performance and to determine the influence of audit firm experience on financial performance of Deposit-Taking SACCOs in North Rift Region, Kenya. This study was based on Agency theory, Role theory and the Concept of audit expectation gap, and Stakeholders’ theory. This research adopted descriptive cross-sectional research design. The target population for the study was 266 staff of all the 16 registered Deposit-Taking SACCOs in North Rift Region, Kenya. The sample size was 48 respondents comprising of chief executive officers, finance officers and internal auditors of the Deposit-Taking SACCOs selected using purposive sampling method. Primary and secondary data was used. Questionnaires collected primary data while audited annual financial statements of SACCOs provided secondary data. Inferential and descriptive statistics was used in analyzing data through SPSS version 25. It emerged that audit fees, audit firm tenure and audit firm experience have a significant positive influence on financial performance of Deposit-Taking SACCOs in North Rift Region, Kenya. Auditor independence had an insignificant positive influence on financial performance of Deposit-Taking SACCOs in North Rift Region, Kenya. The study concluded that audit quality has a positive noteworthy impact on financial performance of Deposit-Taking SACCOs in Kenya. The study recommends that regulatory authorities should formulate strict rules on audit fee charges and oversee the implementation of the same. Also, SASRA should ensure DT-SACCOs implement auditor rotation in compliance with auditing regulations and standards. DT-SACCOs to consider auditor’s professional competence and experience before initiating any audit engagement. Finally, DT-SACCOs and auditors should reinforce the professional code of ethics in regard to auditor independence in terms of familiarity between auditor and the client that may lead audit work into jeopardy.

scholarly journals PENGARUH KINERJA KEUANGAN, DEBT DEFAULT DAN REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN

2017 ◽  
Vol 5 (2) ◽  
Author(s):  
Putri Ragillia Susanto ◽  
Siti Zubaidah
Keyword(s):  
Financial Performance ◽  
Quantitative Approach ◽  
Analysis Tool ◽  
Public Accounting ◽  
Audit Opinion ◽  
Accounting Firm ◽  
The Public ◽  
Going Concern ◽  
Debt Default ◽  
Positive Effect

This study aims to examine the effect of financial performance, debt default and reputation ofpublic accounting firm on acceptance of going concern audit opinion. The method of this researchis a quantitative approach and SPSS as an analysis tool. The results showed that the financialperformance proxied by the calculation of financial ratios has no significant and negative effecton the acceptance of going concern audit opinion. Second, the company’s default debt has nosignificant and positive effect on the acceptance of going concern audit opinion. Finally, thereputation of the public accounting firm proxied at the scale of the public accounting firm has nosignificant and positive effect on the acceptance of going concern audit opinion.Ke ywords: Debt Default, Financial Performance, Going Concern, Reputation of Public Accounting Firm

scholarly journals FACTORS AFFECTING THE FINANCIAL AND NON-FINANCIAL RATIOS ON GOING-CONCERN AUDIT OPINION

2021 ◽  
Vol 10 (2) ◽  
pp. 87
Author(s):  
Icuk Rangga Bawono ◽  
Aan Kanivia ◽  
Oman Rusmana
Keyword(s):  
Real Estate ◽  
Audit Quality ◽  
Stock Exchange ◽  
Financial Ratios ◽  
Factors Affecting ◽  
Audit Opinion ◽  
Going Concern ◽  
Opinion Shopping ◽  
Activity Ratios ◽  
Ongoing Concern

<p class="JurnalASSETSABSTRAK"><strong>ABSTRACT</strong></p><p>This study aims to determine the factors affecting the financial and non-financial ratios' ongoing concern audit opinion. Data were obtained from 31 property and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2014-2017, comprising 124 samples. The data collected were analyzed using the logistic regression analysis method. This result showed that the activity ratios, liquidity, audit quality, previous year's audit opinion, and shopping could affect the provision of a company's going concern audit opinion. Meanwhile, the ratio of profitability, solvency, and company size has a more negligible effect on the going-concern audit opinion.</p><p class="JurnalASSETSABSTRAK"><strong><em>ABSTRAK</em></strong><em></em></p><p><em>Penelitian ini dilaksanakan dengan tujuan untuk mengetahui pengaruh rasio keuangan dan nonkeuangan terhadap opini audit going concern. Penelitian ini  mengambil sampel 31 perusahaan subsektor property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada periode tahun 2014-2017 dengan total 124 sampel. Pengujian hipotesis menggunakan metode analisis regresi logistik. Penelitian ini menunjukkan bukti rasio aktivitas, likuiditas, kualitas audit, opini audit tahun sebelumnya, dan opinion shopping dapat memengaruhi pemberian opini audit going concern perusahaan. Sementara rasio profitabilitas, solvabilitas, dan ukuran perusahaan kurang memberikan efek terhadap pemberian opini audit going concern perusahaan.</em></p>

Analisis Faktor-Faktor Yang Mempengaruhi Penerapan Akuntansi Akrual Pada Pemerintah Daerah Kabupaten Bantul

2018 ◽  
Vol 5 (1) ◽  
pp. 83-97
Author(s):  
Jayanti Mandasari ◽  
Zulkifli Zulkifli
Keyword(s):  
Linear Regression ◽  
Quantitative Research ◽  
Positive Influence ◽  
Education Level ◽  
Staff Education ◽  
Accrual Accounting ◽  
Level Of Education ◽  
Regression Test ◽  
Cash Basis ◽  
Positive Effect

The purposes of this study are : 1. to analyze the influence between the education level of financial staff on the application of accrual accounting. 2. to analyze the effect of the experience of running the cash basis toward accruals on the accrual accounting application. This research design is quantitative research by using regression test, where the principal data from samples of a population is collected by distributing questionnaire instrument. Hypothesis testing performed by Multiple Linear Regression was used to test the effect between variables of education staff finance level (X1) and experience running cash basis toward Accrual (X2) on Accrual Accounting (Y) application. The results of this study indicate that: a) The level of education of financial staff (X1) has a positive influence on the application of accrual accounting (Y). This is indicated by the results of research showing that staff education level has an explanation power of 59.3%. b) The result of experience analysis running cash basis toward accrual (X2) show value t count equal to 4,744 with sig. 0,000. Therefore the value of sig. <0.05 then Ho is rejected, which means experience running the cash basis (X2) has a positive effect on the application of accrual accounting (Y).

KECENDERUNGAN PENERIMAAN OPINI AUDIT GOING CONCERN: STUDI EMPIRIS DI BURSA EFEK INDONESIA

2012 ◽  
Vol 8 (2) ◽  
pp. 91
Author(s):  
Baldric Siregar ◽  
Abdul Rahman
Keyword(s):  
Audit Quality ◽  
Stock Exchange ◽  
Company Size ◽  
Observation Data ◽  
Manufacturing Companies ◽  
Audit Opinion ◽  
Going Concern ◽  
Financial Condition ◽  
Equity Ratio ◽  
Company Growth

This research provides the investigation over the acceptance of going concern audit opinion  which can be performed by observing the company’s internal condition such as the audit  quality, company’s financial condition, audit opinion prior year, company growth, company  size, and debt to equity ratio. Samples are obtained by purposive sampling method and 185 observation data from 2006 - 2010 at manufacturing companies listed at Indonesia Stock Exchange. The logistic regression used to examine the factors that are predicted to affect the probability of acceptance of going concern audit opinion. The result of this research is that audit opinion prior year, company growth, and debt to equity ratio are significantly affect the probability of acceptance of going concern audit opinion. On the other hand audit quality, company’s financial condition, and company size do not significantly acceptance of going concern audit opinion.Keywords: audit quality, financial condition, growth, going concern, going concern opinion

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