scholarly journals The effects of quality control system on professional skepticism and its implications to audit quality with peer review as a moderating variable (A case study on Public Accounting Firms in Semarang)

2021 ◽  
Vol 3 (1) ◽  
pp. 75-90
Author(s):  
Hafidz Ridloi
Keyword(s):  
Quality Control ◽  
Control System ◽  
Peer Review ◽  
Audit Quality ◽  
Partial Least Square ◽  
Least Square ◽  
Quality Control System ◽  
Equation Modeling ◽  
Professional Skepticism ◽  
Cpa Firms

Purpose - This study aims to assess the role of CPA Firms related to the quality control system in maintaining the professional skepticism level of auditors affecting the quality of audits provided by the Public Accountants.Method - Population and samples used in this research were the whole auditors working for the CPA Firms in Semarang. The researcher collected the samples using a purposive sampling technique. The number of samples in this study was 31 auditors. The researcher collected the data using online questionnaires sent through email to each CPA Firm. Data analysis was conducted using a Structural Equation Modeling - Partial Least Square (SEM-PLS) with WarpPLS 4.0 software.Result - The results of this study indicated that the quality control system did not affect the auditor’s professional skepticism. Peer review did not moderate the quality control system. The auditor's professional skepticism variable has a significant effect on audit quality. Then, quality control system did not affect audit quality through auditor’s professional skepticism.Implication - To maintain audit quality, CPA Firms in Semarang needs to improve the competence, experience, and professionalism of auditors performing the audit assignments that the professional skepticism of the concerned personnel can be properly maintained.Originality - This study has presented a moderating variable in the relationship between peer review and quality control system affecting professional skepticism.

scholarly journals The effect of quality control system on audit quality

2020 ◽  
Vol 9 (4) ◽  
pp. 419-425
Author(s):  
Khansa Shahibah ◽  
Bambang Hariadi ◽  
Zaki Baridwan
Keyword(s):  
Quality Control ◽  
Control System ◽  
Audit Quality ◽  
Quality Control System ◽  
Public Accounting ◽  
Big Ten ◽  
Accounting Firms ◽  
Professional Skepticism ◽  
Moderating Role

The objective of this research id to assess the effect of Quality Control System elements. i.e. relevant ethical terms and independency, on audit quality and to identify the moderating role of professional skepticism on the effect of quality control system on audit quality. The population of this research auditor working in Indonesian Big Ten public accounting firms, from which 252 auditors were selected as the sample. Using PLS-based SEM in SmartPLS, this study finds that relevant ethical terms and independency affect audit quality and that professional skepticism moderates the effect of independence on audit quality, but it does not moderate the effect of relevant ethical terms on audit quality.

scholarly journals Independensi, Pengalaman Kerja Auditor, dan Kualitas Audit Dengan Skeptisisme Profesional Sebagai Variabel Moderasi

2021 ◽  
Vol 13 (2) ◽  
pp. 300-315
Author(s):  
Nieke Yunianti ◽  
Yenni Carolina ◽  
Vincent Tanu Winata
Keyword(s):  
Work Experience ◽  
Audit Quality ◽  
Auditor Independence ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Professional Skepticism ◽  
Public Accountants ◽  
The Relationship ◽  
Positive Effect

Abstract The motivation of this study is to examine and provide evidence regarding the interaction of the independent variable (X1) and auditor's work experience (X2) with the audit quality variable (Y) and the interaction of the professional skepticism variable (Z) as a moderator variable in strengthening the interaction of X1 and X2 with variables Y. The research is focused on active Public Accountants (partner auditors) who are licensed and registered with IAPI. The results of distributing questionnaires to Public Accountants obtained 309 questionnaire sample data. The Slovin technique was used in the data collection technique, while the data analysis used the SEM PLS (Structural Equation Modeling-Partial Least Square) method. This study provides evidence that 1) auditor independence has a positive effect on audit quality, 2) auditor's work experience has a positive effect on audit quality, 3) auditor's professional skepticism has an effect on strengthening the relationship between auditor independence and audit quality, and 4) auditor's professional skepticism has an effect on strengthen the relationship between auditor work experience and audit quality. Keywords: Audit Quality, Independence, Work Experience, and Professional Skepticism

scholarly journals THE FACTORS THAT AFFECT THE AUDIT QUALITY

2020 ◽  
pp. A 48-A 53
Author(s):  
Hari Setiyawati ◽  
Diah Iskandar ◽  
Gustita Arnawati Putri
Keyword(s):  
Random Sampling ◽  
Sampling Method ◽  
Audit Quality ◽  
Simple Random Sampling ◽  
Partial Least Square ◽  
Least Square ◽  
Research Model ◽  
Public Accounting ◽  
Professional Skepticism ◽  
Accounting Firm

This study aims to determine the effect of auditor professional skepticism and audit experience on audit quality. This study was undertaken through a survey and was grounded based on existing theories which were then developed into a research model in which the model in this study was designed to examine the effect of auditor professional skepticism and the influence of audit experience on audit quality. This research was conducted at a Public Accounting Firm located in DKI Jakarta. The sampling method used was simple random sampling and 97 samples were obtained. Data were analyzed using Partial Least Square. The results of this study indicate that professional skepticism has a significant effect on audit quality, while auditor experience has no significant effect on audit quality. KEYWORDS: Audit Quality, Audit Professional Skepticism, Auditor Experience.

scholarly journals PENGARUH PROFESIONALISME DAN KOMPETENSI PENGAWASAN INTERNAL TERHADAP KUALITAS AUDIT PADA INSPEKTORAT PROVINSI BANTEN

2020 ◽  
Vol 3 (2) ◽  
pp. 142-154
Author(s):  
Ulvia Fadilah ◽  
Eka Mahmudin S
Keyword(s):  
Structural Equation ◽  
Audit Quality ◽  
Sem Analysis ◽  
Partial Least Square ◽  
Provincial Government ◽  
Least Square ◽  
Primary Data ◽  
Equation Modeling ◽  
Research Questions ◽  
Internal Supervision

This study aimed to examine the effect of professionalism and competence of internal supervision on audit quality at the Banten Provincial Government Inspectorate. This research developed a theoretical framework as a basis for hypotheses, to answer research questions consisting of how professionalism influences audit quality, and how competence influences audit quality. The samples of this study were 83 Government Internal Examiners (APIP) at the Inspectorate of Banten Province. This research used census method. The data used are primary data collected through questionnaires. Data analysis method to test hypotheses was Structural Equation Modeling (SEM) analysis using Partial Least Square (PLS). The results of this study indicate that: (1) professionalism hada positive and significant effect on audit quality, and (2) Competence had a positive and significant effect on audit quality.

Quality of Audit Services and Requirements of International Auditing Standards

Auditor ◽  
2018 ◽  
Vol 4 (11) ◽  
pp. 20-24 ◽  
Author(s):  
Н. Лосева ◽  
N. Loseva
Keyword(s):  
Quality Control ◽  
Control System ◽  
Professional Ethics ◽  
Audit Quality ◽  
Quality Control System ◽  
Auditing Standards ◽  
Audit Standards ◽  
International Audit

Th e article examines the concept of audit quality and its key elements, the requirements of international audit standards for audit quality control, elements of the quality control system, professional ethics and audit quality, and the content of the principle of independence.

scholarly journals Indikator Kualitas Audit: Persepsi Auditor Muslim

2019 ◽  
Vol 7 (1) ◽  
pp. 5-22
Author(s):  
Etika Rosy ◽  
M Asmeldi Firman ◽  
Ahmad Tarmidzi Lubis
Keyword(s):  
Structural Equation ◽  
Quantitative Research ◽  
Audit Quality ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Analysis Tool ◽  
The Public ◽  
Data Collection Technique

This research aims to examine indicators that affect audit quality according to Muslim auditors. The object of this research is the Public Accounting Firm (KAP) in Jakarta and Depok. The data collection technique used questionnaire model with random sampling technique of auditors from 11 KAP. The research method is quantitative research and the data analysis tool used Structural Equation Modeling (SEM) approach to Partial Least Square (PLS). The results of this study indicate that integrity has a significant effect on audit quality, while the caliph & sincerity, piety & fear of Allah SWT, truth and working perfectly and responsibly to Allah SWT does not affect audit quality.

scholarly journals The Model of Quality Control System in CPA Firms in Malang City, Indonesia

2017 ◽  
Vol 08 (03) ◽  
pp. 44-50
Author(s):  
Fitri Nur Elisa ◽  
Eka Ananta Sidharta ◽  
Dodik Juliardi
Keyword(s):  
Quality Control ◽  
Control System ◽  
Quality Control System ◽  
Cpa Firms

scholarly journals Accountability: Efforts to Prevent Rush Money at Village Credit Institutions in Buleleng Regency

2021 ◽  
Vol 5 (2) ◽  
Author(s):  
Ni Wayan Novi Budiasni ◽  
Ni Made Sri Ayuni
Keyword(s):  
Control System ◽  
Internal Control ◽  
Structural Equation ◽  
Least Square Method ◽  
Financial Statements ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Internal Control System ◽  
System Variables

Ensuring the confidence of customers and other stakeholders, LPD requires an internal control system, presentation of financial statements and accountability. The purpose of this research is to know the implications of the internal control system and the presentation of financial statements to accountability. This study used quantitative method, population of 149 LPD that is still operating and selected 60 lpd samples in Buleleng Regency.  Questionnaire as an instrument to collect research data. The analysis technique used is SEM (Structural Equation Modeling) with PLS (Partial Least Square) method. Based on the first hypothesis it appears that the relationship between internal control system variables and accountability of parameter coefficients 0.364 with a statistical t value of 4.056 greater than the table t value of 1,960 (4,056>1,960). Similarly, the second hypothetical relationship between the presentation of financial statements has a parameter coefficient value of 0.525 with a statistical t value of 6.362 greater than the table t of 1,960 (6,362>1,960). Based on the results of the study, it can be concluded that the internal control system is positively related to accountability, and the presentation of financial statements relates positively to accountability.

A Quality Control System Involving Peer Review of Abnormal Cervical Smears

Cytopathology ◽  
1993 ◽  
Vol 4 (1) ◽  
pp. 17-25 ◽  
Author(s):  
D. PALLI ◽  
M. CONFORTINI ◽  
A. BIGGERI ◽  
A. RUSSO ◽  
P. CARIAGGI ◽  
...  
Keyword(s):  
Quality Control ◽  
Control System ◽  
Peer Review ◽  
Quality Control System ◽  
Cervical Smears
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