scholarly journals A Conceptual Framework on the Audit Quality in the Government Internal Audit in Indonesia

2020 ◽  
Vol 12 (1(I)) ◽  
pp. 22-26
Author(s):  
Khoirul Aswar ◽  
Ermawati ◽  
Meilda Wiguna ◽  
Eka Hariyani
Keyword(s):  
Audit Quality ◽  
Code Of Ethics ◽  
Internal Audit ◽  
Accounting Education ◽  
Public Accounting ◽  
Internal Auditor ◽  
Accounting Firm ◽  
Internal Auditors ◽  
The Government ◽  
Big Four

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.

scholarly journals Pengaruh Kompetensi,Akuntabilitas, Penerapan Kode Etik, dan Gaya Kepemimpinan terhadap Kualitas Audit di Kap di Medan

Owner ◽  
2021 ◽  
Vol 5 (2) ◽  
pp. 607-619
Author(s):  
Namira Ulfrida Rahmi ◽  
Tio Hadi ◽  
Susilawati Susilawati ◽  
Widia Widia ◽  
Adam Fredy
Keyword(s):  
Tax Evasion ◽  
Goodness Of Fit ◽  
Audit Quality ◽  
Code Of Ethics ◽  
Public Prosecutor ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Measurement Models

Various cases that occurred in KAP are evidence of problems in the KAP environment that affect the quality of auditors in conducting audits. In conducting audits, independent auditors are required to observe professional principles, including professional responsibility, public interest, integrity, objectivity, competence, and professional prudence. However, various cases that arise within the Public Accounting Firm are one of the reasons for the reduced public trust in Public Accounting Firm services, one of which occurred in the case of violations committed by Hasnil M Yasin & Partners where the director of this Public Accounting Firm committed income tax evasion. in Langkat Regency under the demands of the Public Prosecutor Service along with the Langkat regional secretary Surya Djahisa. Hasnil is suspected of committing a criminal act of corruption that resulted in a loss of state funds of 1 billion rupiahs, therefore the researchers conducted tests in assessing competence, accountability, the application of the Code of Ethics and Leadership Styles that affect the quality of audits at KAP Medan city. The population and samples were taken with the saturation technique. The data analysis model uses structural models, measurement models, path diagram designs, conversion of path diagrams into a system of equations, estimates, the goodness of fit, and others to get the desired results with the help of the WrapPls program. The results showed that the competence, accountability, and code of ethics of Medan public accountants did not affect audit quality. Leadership style has an effect on audit quality at KAP Medan City.

scholarly journals PENGARUH LOCUS OF CONTROL DAN KOMPLEKSITAS TUGAS DENGAN SIFAT MACHIAVELLIAN SEBAGAI PEMODERASI TERHADAP PERILAKU DISFUNGSIONAL AUDIT DI KAP KOTA DENPASAR

2021 ◽  
Vol 14 (2) ◽  
pp. 17-31
Author(s):  
I Wayan Kartana
Keyword(s):  
Audit Quality ◽  
Task Complexity ◽  
Code Of Ethics ◽  
Financial Statements ◽  
Sem Analysis ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Financial Scandals ◽  
And Task

Independent auditor services are needed to determine the reliability of the financial statements presented by management and to give an opinion towards the financial statements in a credible manner, so that they can be trusted and obtain larger market share.  In addition, the reporting process must also be effective by employing competent and objective independent auditors to give high quality audit based on the Professional Standards of Public Accountants (SPAP) and the Code of Ethics (IAPI,2016). On the other side, non-compliance towards SPAP and the Code of Ethics can reduce the audit quality. The non-compliance to the standards leads to violation cases and financial scandals, which inhibits the credibility of the auditors. This study aims to examine the effect of locus of external and task complexity towards the dysfunctional audit behavior moderated by Machiavellian. This research was conducted on auditors that was registered at the Public Accounting Firm (KAP) in Denpasar using the PLS-SEM analysis and with the support of SmartPLS 3.0. Software. The results showed that the auditor’s dysfunctional behavior can be caused by the variations of external locus, the complexity of the task which interacts with Machiavellian.

Internal audit quality: perceptions of Tunisian internal auditors an explanatory research

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Aida Krichene ◽  
Emna Baklouti
Keyword(s):  
Audit Quality ◽  
Internal Audit ◽  
Access To Information ◽  
Quality Model ◽  
Internal Auditor ◽  
Content Type ◽  
Internal Auditors ◽  
External Auditor ◽  
The Relationship

Purpose The purpose of this study is to understand how internal auditors perceive the internal audit quality and to highlight the different profiles of internal auditors based on their perception of internal audit quality determinants. Design/methodology/approach The authors’ methodological approach is based on the submission of a self-administered questionnaire. The final sample consists of 104 internal auditors. The first stage of the study is in the lead of a certified public accountants (CPA), which highlights seven factors of the internal audit quality. The second step is a confirmatory factor analysis (CFA) that allowed the authors to validate the model proposed by the CPA. Finally, the authors carry out a typological analysis of the auditors according to their way of perceiving the factors extracted by the CPA. Findings The authors’ model, validated by the CFA, shows that the knowledge of the internal auditor, the independence of reporting, compliance with professional standards of internal audit, the relationship with the external auditor, the personal relationship of the internal auditor, the access to information and the field of intervention of the internal auditor have a positive association with the internal audit quality but with a different degree of significance. For example, the field of intervention of the internal auditor and the access to information explain better the internal audit quality. However, the knowledge of the internal auditor and the relationship with the external auditor are not significant to explain the internal audit quality. From the hierarchical cluster analysis, four groups of internal auditors emerged: the autonomous, the perfectionists, the rigorous ones and the objectives. Originality/value In offering these findings, the paper contributes to the existing internal audit literature by introducing evidence from an emerging country, namely, Tunisia, of the internal audit quality model. In addition, the authors proposed a new measure to the internal audit quality model which is the use of the work of the internal auditor by the external auditor. This study is also interesting to managers and professional internal audit organizations in recognizing the characteristics of the quality of the internal audit and advance reflections on the effectiveness of internal audit practices. The authors’ study proposes a typology of certified internal auditors through their perceptions of the quality of the internal audit while taking into account the specificities of the Tunisian audit market. This provides insights to managers and audit committees on the measures necessary to ensure the relevance of the internal audit work within their companies.

scholarly journals PERAN AUDITOR INTERNAL DALAM MEWUJUDKAN KEPATUHAN ORGANISASI PERANGKAT DAERAH (OPD) DI BIDANG PENATAUSAHAAN KEUANGAN PADA KANTOR INSPEKTORAT KABUPATEN MINAHASA UTARA

2020 ◽  
Vol 15 (4) ◽  
pp. 527
Author(s):  
Andini Anjali ◽  
Jenny Morasa ◽  
Stanley Kho Walandouw
Keyword(s):  
Data Collection ◽  
Internal Audit ◽  
Internal Auditor ◽  
Research Results ◽  
Internal Auditors ◽  
The Government ◽  
Financial Administration ◽  
Monitoring Performance

The role of internal audit in this case is that government internal auditors play an important role in the government system, namely as a supervisory function where the internal auditors are given the responsibility of examining, evaluating and carrying out the supervisory function. This study aims to determine the role of the Inspectorate as an internal government auditor in realizing the compliance of Regional Apparatus Organizations (OPD) in the field of financial administration. Data collection techniques using interviews and documentation. Based on the research results, it is known that the Inspectorate of North Minahasa Regency as the government's internal auditor has a very important role in supervising the financial administration sector. This is evidenced by the implementation of the supervisory function in internal audit, namely planning the supervision program, formulating policies and monitoring facilities as well as examining, investigating, testing and evaluating the supervisory duties as well as monitoring performance and finance by the Regional Apparatus Organization (OPD) in North Minahasa Regency. Apart from overseeing and examining the government internal auditors also play a role in detecting fraud.

scholarly journals العوامل المؤثرة على استقلالية وموضوعية التدقيق الداخلي دراسة ميدانية على واقع المؤسسات الحكومية في كرميان

2017 ◽  
Vol 3 (4) ◽  
pp. 245
Author(s):  
Soran Mohammed Amin Habeeb ◽  
Honar Mohammed Mohammed Amin ◽  
Peshkawt Abdullah Abdulkarim
Keyword(s):  
Internal Audit ◽  
Point Of View ◽  
Internal Auditor ◽  
Internal Auditors ◽  
Government Institutions ◽  
The Government ◽  
Specialized Team

The Research aims at identifying the factors that affect the Independence and Objectivity of the Internal Auditor by Analyzing the Factors and the variables that constitute them, in addition to surveying the society of the study on the availability of these factors among the internal auditors in the government institutions of the Garmain administration.   Study findings: 1 - The conditions of independence and objectivity of the internal auditor are not available from the point of view of the categories covered by the research based on the results of the research. 2 - There are obstacles to provide the conditions of independence and objectivity of the internal auditor, which indicates the agreement of the sample members on the availability of constraints to provide the conditions of independence and objectivity of the internal auditor. 3. In most cases, there is competition among the accountants to act as an internal auditor, leading to the administration's support in imposing its hegemony on the internal auditors. 4. A specialized team of internal auditors who have the skills, knowledge and specialization to enable them to perform their work independently and objectively is not provided.       Study recommendations: 1 - Focus on the appointment of the auditor by a higher body of the Director based on competencies. 2 - Work to be isolated internal auditor by a higher body of the Director to prevent it from affecting the independence and objectivity. 3 - Interest in the development of special frameworks as an exam to compete for the position of internal auditor. 4. To force the management of institutions not to impose restrictions on the scope of the internal audit.

scholarly journals MODEL PENGUKURAN KUALITAS AUDIT INTERNAL

2017 ◽  
Vol 17 (3) ◽  
pp. 299
Author(s):  
Ida Rosnidah
Keyword(s):  
Audit Quality ◽  
Internal Audit ◽  
Measurement Model ◽  
Primary Data ◽  
Private Companies ◽  
Internal Auditor ◽  
Internal Auditors ◽  
State Enterprises

Internal auditor’s independence is sometimes in doubt. This makes sense because the internal auditor is an integrated part of the organization. As a part of the organization, the internal auditor has a role to audited financial statements, give some suggestions and recommendations that can be used as the basis for making some decisions in the future. The lower of internal auditor’s independence has an impact audit quality, that can make the role of internal auditor degrade. So, the quality of internal auditor still becomes an important issue until  now. The purpose of this study is to establish a measurement model of internal audit quality based on the influencing factors not only independence, but also competence, professionalism and motivation. This study uses primary data by distributing questionnaires spread to 60 internal auditors who work  in  inspectorate, private companies, state enterprises (BUMN) and local government enterprises (BUMD) in Cirebon District and Municipalities. Data analysis method used is single stage multivariate model among variables/pathway analysis. The results show that the competence, independence, professionalism and motivation affect the quality of internal audit either partially or simultaneously, and competence contributes the most to the quality of the internal audit. Thus, this research model can be used to measure the quality of internal audit.

scholarly journals PENGARUH PELAKSANAAN STANDAR AUDIT BERBASIS INTERNATIONAL STANDARDS ON AUDITING (ISA) TERHADAP KUALITAS AUDIT

2017 ◽  
Vol 9 (1) ◽  
pp. 55
Author(s):  
Devianti Harahap ◽  
NR Handiani Suciati ◽  
Evita Puspitasari ◽  
Sakina Rachmianty
Keyword(s):  
Financial Services ◽  
Audit Quality ◽  
International Standards ◽  
Research Approach ◽  
Public Accounting ◽  
Accounting Firm ◽  
Auditing Standards ◽  
Big Four ◽  
Descriptive Method

Abstract. An effort to improve the quality of auditing in Indonesia is achieved by applying the latest auditing standards, which refer to the International Standards on Auditing (ISA). The purpose of this research is to examine the influence of the implementation of auditing standards based on International Standards on Auditing (ISA) towards audit quality. Independent variables of this research is the effects of the implementation of auditing standards based on International Standards on Auditing (ISA) towards audit quality. The dependent variable of this research is audit quality. The method that was used in this research is descriptive method by using the survey research approach of data. The research was employed for a sample consisting of 40 auditors who work at Public Accounting Firm in Bandung which are registered in Financial Services Authority (FSA) and Big Four Public Accounting Firm . The analysis method that was used in this research is simple linear regression anlysis. The result shows that the implementation of auditing standards based on International Standards on Auditing (ISA) has a significant influence on the audit quality at 15,2%, and the rest of 84,2% is influenced by other variables which are not included in this research.Keywords: international standards on auditing (isa);  audit quality Abstrak. Salah satu upaya untuk meningkatkan kualitas audit di Indonesia adalah dengan diterapkannya standar audit yang mengacu kepada International Standards on Auditing (ISA) oleh Institut Akuntan Publik Indonesia (IAPI). Penelitian ini bertujuan untuk menguji kembali apakah pelaksanaan standar audit berbasis ISA telah berpengaruh terhadap kualitas audit pada Kantor Akuntan Publik. Penelitian dilakukan dengan menggunakan variabel independen yaitu pelaksanaan standar audit berbasis ISA, sedangkan variabel dependen dalam penelitian ini adalah kualitas audit. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dengan jenis penelitian survey data. Sampel yang digunakan yaitu sebanyak 40 auditor pada Kantor Akuntan Publik Komisariat Wilayah Bandung yang terdaftar di Otoritas Jasa Keuangan. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier sederhana. Hasil penelitian menunjukkan bahwa pelaksanaan standar audit berbasis ISA berpengaruh secara signifikan sebesar 51,6% terhadap kualitas audit, sedangkan sisanya sebesar 48,4% dapat dijelaskan oleh variabel lain diluar penelitian ini.Kata Kunci: international standards on auditing (isa); kualitas  audit

scholarly journals KUALITAS AUDIT MELALUI ANALISIS FAKTOR- FAKTOR INDEPENDENSI DAN PROFESIONALISME AUDIT INTERNAL

2021 ◽  
Vol 10 (1) ◽  
pp. 16-23
Author(s):  
Ari Bramasto ◽  
Sri Dewi Anggadini ◽  
Asri Syahriani
Keyword(s):  
Audit Quality ◽  
Internal Audit ◽  
Statistical Test ◽  
Primary Data ◽  
Financial Reports ◽  
Internal Auditor ◽  
Internal Auditors ◽  
Verification Methods ◽  
Data Collection Technique

ABSTRACTAudit quality is the accuracy of information reported by the auditor in accordance with the auditing standards used by the auditor including information on accounting violations in the company's financial reports, for that the role of the internal auditor is important for the sustainability of the company, where its role is to provide continuous supervision and assessment, the resulting audit quality depends of the independence and professionalism of the auditors themselves. This study aims to determine how much influence the independence of Internal Audit on audit quality and how much influence the professionalism of internal auditors on audit quality at PT Foximas Mandiri Bandung.The method used in this research is descriptive and verification methods. The population in this study were employees of PT Foximas Mandiri Bandung. Sampling was done using the Census Technique, with a sample of 26 respondents. The type of data used in this study is primary data. The data collection technique used statistical test modeling using the SPSS V.22 program.The results of this study indicate that: 1) The independence of the Internal Audit has an effect on audit quality, the internal auditors are free from pressure or managerial intervention and avoiding the use of unclear language in the audit report being the factor with the lowest gap, namely 9.23% 2) Professionalism of Internal Audit influence on audit quality, confidence in perophysical regulations is the factor with the lowest gap, namely 1.54% .

scholarly journals The role of internal audit in reducing the risks of the electronic accounting information system: دور المراجعة الداخلية في تخفيض مخاطر نظام المعلومات المحاسبية الالكترونية

2017 ◽  
Vol 1 (1) ◽  
Author(s):  
Abdulmutallab Othman Mahmoud
Keyword(s):  
Data Processing ◽  
Field Study ◽  
Accounting Information ◽  
Internal Audit ◽  
Study Data ◽  
Government Agencies ◽  
Internal Auditor ◽  
Internal Auditors ◽  
Study Approach ◽  
The Government

This research aimed to clarify the effect of the utilization of electronic accounting information systems on the function of internal audit in government agencies.  To put the research objective into effect, the research used the analytical descriptive approach and the field study approach. The research community, on the other hand, comprised of overall internal auditors of the government agencies in Sudan. In order to collect and analyze the field study data, the research used a questionnaire form, which distributed to a random sample, the amount of which is 100 internal auditors’ individuals of whom 99 individuals are the respondents, with a percentage amounts to 99%. The research used the Statistical Package for the Social Sciences program (SPSS) to perform the appropriate statistical treatments. The research has reached a number of research findings including the following: The level of internal auditors’ qualification at the public administration of internal audit of the government agencies, does not proportionate with the environment of electronically data processing. The more the internal auditor acquires knowledge and cognizance of the electronic data processing, the less risk of accounting procedures to take effect.

scholarly journals PENGARUH PENGALAMAN KERJA, INDEPENDENSI, OBJEKTIVITAS, DAN MOTIVASI TERHADAP KUALITAS HASIL PEMERIKSAAN AUDITOR INSPEKTORAT PROVINSI KALIMANTAN TENGAH

2018 ◽  
Vol 17 (2) ◽  
pp. 86-99
Author(s):  
Boby Segah
Keyword(s):  
Organizational Performance ◽  
Internal Audit ◽  
Intellectual Ability ◽  
Regional Government ◽  
Internal Auditor ◽  
Central Kalimantan ◽  
Internal Auditors ◽  
Efficiency And Effectiveness ◽  
The Government

The audit organization in Indonesia is divided into two, namely the Government External auditor conducted by the Supreme Audit Agency (BPK) and the Government Internal Auditor or better known as the Internal Controller of the Government (APIP). The function of the internal auditor is to carry out an internal audit function which is an independent appraisal function within an organization to test and evaluate the organization's activities undertaken. In addition, internal auditors are also expected to contribute more to improving efficiency and effectiveness in order to improve organizational performance. One of the units conducting an audit/examination of the Regional Government is the Regional Inspectorate. The Inspectorate Auditor of Central Kalimantan Province only conducts an examination in the form of a review of the Local Government Financial Statements to provide limited confidence in the quality of the Regional Financial Report not the opinion or opinion on the Financial Statement, but only the recommendation. This is stated in the Minister of Home Affairs Regulation No. 4 of 2008. The Auditor at the Inspectorate of Central Kalimantan Province is a government internal auditor with the same examination object each examination period, it will appear familiarity between the auditor with the object of examination. The emerging familiarity can lead to the independence of the auditor being disrupted so that the quality of the examination results decreases. The Inspectorate Auditor of Central Kalimantan Province conducts an examination based on the belief that he will gain personal pleasure, such as the enjoyment of improving intellectual ability.

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