scholarly journals Pengaruh Kompetensi, Independensi, dan Profesionalisme Auditor Internal Terhadap Kualitas Audit

2018 ◽  
Vol 16 (2) ◽  
pp. 171
Author(s):  
Naomi Olivia Haryanto ◽  
Clara Susilawati
Keyword(s):  
Decision Making ◽  
Sampling Method ◽  
Audit Quality ◽  
Corporate Sustainability ◽  
Financial Statements ◽  
Internal Controls ◽  
Internal Auditor ◽  
Purposive Sampling ◽  
Internal Auditors

The financial statements are used as consideration in decision making for the management of the company. Internal auditor's role is important for corporate sustainability. This is because internal audits are required as internal controls. Then the quality of the resulting audit depends on the competence, independence and also the auditor's own professionalism. The purpose of this study is to test empirically the influence of competence, independence and professionalisme internal auditors on audit quality in Semarang manufacturing company. Sampling method used is purposive sampling. The results showed that there is influence of competence, independence and professionalism on audit quality. Abstrak Laporan keuangan digunakan sebagai pertimbangan dalam pengambilan keputusan untuk pihak manajemen perusahaan. Peran internal auditor penting bagi keberlanjutan perusahaan. Hal tersebut dikarenakan audit internal diperlukan sebagai pengendalian internal.Maka kualitas audit yang dihasilkan bergantung dari kompetensi, independensi dan juga profesionalisme auditor itu sendiri. Tujuan penelitian ini adalah untuk menguji secara empiris pengaruh kompetensi, independensi dan profesioanlisme auditor internal terhadap kualitas audit di perusahaan manufaktur Semarang. Metoda penentuan sampel yang digunakan adalah purposive sampling. Hasil penelitian menunjukkan bahwa terdapat pengaruh kompetensi, independensi dan profesionalisme terhadap kualitas audit

scholarly journals Kompensasi, Independensi, Profesionalisme dan Etika Profesi Internal Auditor terhadap Kualitas Audit di Inspektorat Jenderal Kementerian Ketenagakerjaan

1970 ◽  
Vol 3 (02) ◽  
pp. 199-210
Author(s):  
Aulia Saputra ◽  
Dwi Setiawan Susanto
Keyword(s):  
Regression Analysis ◽  
Professional Ethics ◽  
Audit Quality ◽  
Jel Classification ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Test Results ◽  
Internal Auditor ◽  
Internal Auditors

A B S T R A C T The purpose of this study was to determine and analyze the influence of competence, independence, professionalism and professional ethics of internal auditors to audit the quality of the Inspectorate General of Ministry of Manpower. The data used in this study are primary data obtained through questionnaires distributed to 60 auditors at the Inspectorate I until IV . Tests carried out by the analysis of data using SPSS regression. Based on the test results coefficient of determination, it is known that the competence, independence, professionalism and ethics of auditors affect audit quality by 84,6 %, while the remaining 15,4% is influenced by other factors. Meanwhile, regression analysis and hypothesis testing showed that the competence, independence, professionalism and ethics of the profession have a significant effect on audit quality either partially or simultaneously. A B S T R A K Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis bagaimana pengaruh kompetensi, independensi, profesionalisme dan etika profesi internal auditor terhadap kualitas audit pada Inspektorat Jenderal Kementerian Ketenagakerjaan RI. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh melalui kuisioner yang disebarkan kepada 60 auditor pada Inspektorat I s.d. IV. Pengujian data dilakukan dengan analsis regresi menggunakan aplikasi SPSS. Berdasarkan hasil uji koefesien determinasi, diketahui bahwa kompetensi, independensi, profesionalisme dan etika auditor mempengaruhi kualitas audit sebesar 84,6%, sedangkan sisanya sebesar 15,4% dipengaruhi oleh faktor lain. Sementara itu, Hasil analisis regresi dan uji hipotesis menunjukkan bahwa kompetensi, independensi, profesionalisme dan etika profesi memiliki pengaruh yang signifikan terhadap kualitas audit baik secara parsial maupun secara simultan. JEL Classification: H83

scholarly journals Pengaruh Penerapan Standar Akuntansi Pemerintahan (Sap) Berbasis Akrual Dan Sistem Akuntansi Keuangan Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Gunung Kidul

2018 ◽  
Vol 26 (2) ◽  
pp. 113-130
Author(s):  
Kurnia Rahmah ◽  
Zulkifli Zulkifli
Keyword(s):  
Empirical Study ◽  
Sampling Method ◽  
Financial Statements ◽  
Financial Accounting ◽  
Accounting System ◽  
Accounting Standard ◽  
Purposive Sampling ◽  
Government Institutions ◽  
Government Accounting

This research aims to analyze the effect of application of government accounting standard and the effect of region’s financial accounting system on the quality of regency financial statements GunungKidul regency (empirical study at government institutions in GunungKidul regency DIY). There are 36 respondents in this research uses purposive sampling method. SPSS 17.0 is used to analyze hypotheses in this research. Based on the result of this research are application of accrual basis government accounting standard influence positively, but not significant on quality of regency financial statements GunungKidul regency, and region’s financial accounting system influence positively, but not significant on quality of regency financial statements Gunung Kidul regency.

scholarly journals Determinants of Audit Quality in Indonesia Supreme Audit Institution: A Conceptual Study

2020 ◽  
Vol 12 (2(I)) ◽  
pp. 38-41
Author(s):  
Khoirul Aswar ◽  
Fahmi Givari Akbar ◽  
Noegrahini Lastiningsih
Keyword(s):  
Attribution Theory ◽  
Audit Quality ◽  
Public Institution ◽  
Audit Process ◽  
Internal Auditor ◽  
Internal Auditors ◽  
Audit Failure ◽  
The Public ◽  
Audit Firms

This research is based on the problem of poor audit practices by the Big Four audit firms and the mid-tier audit firms in UK in 2018/2019 cycle, which is indicated as audit failure. This resulted in sanctions and fines that increased significantly from the previous year. Problems related to audit quality are also experienced by government internal auditors in Indonesia. This is due to several factors such as the quality of government internal auditor resources that are still below the lowest service standards as a public institution, lack of available apparatus and low competency, and limited budget. The purposes of this study are to determine the extent of audit quality produced by government internal auditors at the Principal Inspectorate of Indonesia’s Supreme Audit Institution. Based on attribution theory, this study has several objectives, namely to determine the effect of competence, independence, and motivation on audit quality. Therefore, the contribution of this research can be the object of consideration and evaluation for Indonesia’s Supreme Audit Institution auditors regarding the audit process and audit results in the public or government sector, an information for Principal Inspectorate of Indonesia’s Supreme Audit Institution as an effort to maintain and improve the quality of government internal audits, and an information for the public in overseeing the audit quality of the management and responsibility of state finances.

scholarly journals Pengaruh Pengelolaan Barang Milik Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Kepulauan Talaud

2017 ◽  
Vol 8 (1) ◽  
Author(s):  
Yulpi Poae ◽  
Ventje Ilat ◽  
Jessy Warongan
Keyword(s):  
Local Government ◽  
Quantitative Research ◽  
Sampling Method ◽  
Financial Statements ◽  
Coefficient Of Determination ◽  
Research Model ◽  
Purposive Sampling ◽  
Government Planning ◽  
And Control

Abstract. This study is intended to analyze the influence of Regional-Owned Asset (BMD) management towards the quality of the financial statements of Talaud Local Government. The variables used in this study are planning, assessment, administration, and BMD surveillance and control. 158 respondents were taken by using purposive sampling method. This is a quantitative research with multiple regression analysis. The results show that the assessment, administration, surveillance and control of BMD partially significantly influence the quality of the financial statements of local government, while the planning has negative and insignificant influence to the quality of the financial statements of local government. The results also indicate that the planning, assessment, administration, surveillance and control of BMD simultaneously, positively and significantly influence the quality of the financial statements of Talaud Local Government. The value of the coefficient of determination shows that planning, assessment, administration, and surveillance and control of BMD influence simultaneously to the quality of financial statements of local government at 36.5%, the balance 63.5% is influenced by other factors outside the research model. Keywords: Quality of Financial Statements of Talaud Local Government, Planning, Assessment, Administration, BMD Surveillance and Control. Abstrak. Penelitian ini bertujuan untuk menganalisis pengaruh pengelolaan Barang Milik Daerah (BMD) terhadap kualitas laporan keuangan Pemerintah Daerah Kabupaten Kepulauan Talaud. Variabel-variabel yang digunakan adalah perencanaan, penilaian, penatausahaan, serta pengawasan dan pengendalian BMD. Dengan menggunakan metode purposive sampling, jumlah sampel penelitian yang diambil sebanyak 158 responden. Jenis penelitian ini adalah kuantitatif dengan menggunakan metode analisis regresi berganda. Hasil penelitian menunjukkan bahwa secara parsial penilaian, penatausahaan, pengawasan dan pengendalian BMD memiliki pengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah daerah, sedangkan perencanaan BMD memiliki pengaruh negatif dan tidak signifikan terhadap kualitas laporan keuangan pemerintah daerah. Hasil pengujian secara simultan menunjukkan bahwa perencanaan, penilaian, penatausahaan, pengawasan dan pengendalian BMD berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah daerah. Nilai dari koefisien determinasi menunjukkan bahwa perencanaan, penilaian, penatausahaan, pengawasan dan pengendalian BMD bersama-sama berkontribusi terhadap kualitas laporan keuangan pemerintah daerah yaitu sebesar 36,5%, sisanya 63,5 % dipengaruhi oleh faktor lain diluar model penelitian. Kata Kunci: Kualitas LKPD, Perencanaan, Penilaian, Penatausahaan, Pengawasan dan Pengendalian BMD

scholarly journals Analisis Kualitas Audit Syariah Perusahaan JII Tahun 2014-2019

Akuntabilitas ◽  
2021 ◽  
Vol 14 (2) ◽  
pp. 243-254
Author(s):  
Titin Agustin Nengsih ◽  
Muhamad Subhan ◽  
Juliana Juliana
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Sampling Method ◽  
Audit Quality ◽  
Financial Statements ◽  
Coefficient Of Determination ◽  
Education Experience ◽  
Provision Of Services ◽  
Rules And Principles

The quality of sharia audit is the provision of services performed by auditors to disclose financial statements that are free from material misstatement either caused by fraud committed by the company manager or the independence of auditors who audit the financial statements based on Islamic rules and principles. The purpose of this study is to analysis of the quality of sharia audit based on education, experience, and independence of auditors on the companies listed in the Jakarta Islamic Index. The population in this study is all companies registered in the Jakarta Islamic Index in 2014 - 2019 with sampling method is according to the specified criteria so the number of samples is 53 companies. The results of Logistic Regression Analysis show that the coefficient of determination obtained as 0.574, it means that 57.4% of the quality of sharia audit quality is influenced by education, experience, and independence of auditors. Furthermore, the auditor’s education and auditor’s experience have no effect on the quality of sharia audit. While the independence of auditors significantly affects the quality of sharia audits.How to Cite:Nengsih, T. A., Subhan, M., & Juliana. (2021). Analisis Kualitas Audit Syariah Perusahaan JII Tahun 2014-2019. Akuntabilitas: Jurnal Ilmu Akuntansi, 14(2), 243-254.

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 Determinan Kualitas Hasil Audit Aparat Inspektorat dalam Keuangan Daerah Provinsi Nusa Tenggara Barat

2021 ◽  
Vol 2 (2) ◽  
pp. 135-148
Author(s):  
Defel Septian ◽  
R . Ayu Ida Aryani ◽  
Muliani Muliani
Keyword(s):  
Sampling Method ◽  
Audit Quality ◽  
Linear Regression Analysis ◽  
Internal Audit ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Internal Auditors ◽  
Independent Variables ◽  
Audit Result

This study used 20 internal auditors of West Nusa Tenggara Inspectorate Apparatus as sample, determined based on saturated or census sampling method. This study uses multiple linear regression analysis with the quality of local government internal audit results as the dependent variable as well as the independence, integrity and competence of internal auditors as independent variables. The results of this study indicate that there is positive and partial influence between the independence and auditor integrity to the audit quality. Meanwhile, the study found that competence has no positive and significant influence on the quality of audit result. The coefficient of determination indicates that the independent, integrity and competence simultaneously affect the dependent variable (the quality of audit result) of 41,5%, while the remaining 58,5% influenced by other factors.

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 Kualitas Komite Audit, Workload Dan Rotasi Auditor Terhadap Kualitas Audit

2020 ◽  
Vol 2 (4) ◽  
pp. 3720-3736
Author(s):  
Nada Pertiwi ◽  
Erinos NR
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Audit Committee ◽  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Quality

This study aims to determine the effect of audit committee quality, workload, audit rotation on audit quality in financial companies listed on the Indonesia Stock Exchange (idx) for the period 2016-2018. This research is a causative research. The population in this study are financial companies listed on the Indonesia Stock Exchange (BEI) for the period 2016-2018. By using purposive sampling method, obtained 107 companies as research samples. The type of data used is secondary data and multiple regression analysis is used. The results of this study indicate that the quality of the audit committee and audit rotation do not have a significant effect on financial quality, only workload has a significant effect on the financial statements

scholarly journals Pengaruh Kompleksitas Tugas Terhadap Kualitas Audit Dengan Disfungsional Auditor Sebagai Variabel Moderasi

Akuntabilitas ◽  
2020 ◽  
Vol 13 (2) ◽  
pp. 151-164
Author(s):  
Fitria Magdalena Suprapto ◽  
Wawan Cahyo Nugroho
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Hypothesis Testing ◽  
Sampling Method ◽  
Audit Quality ◽  
Task Complexity ◽  
Sampling Technique ◽  
Financial Statements ◽  
Financial Information ◽  
Purposive Sampling

The auditor is the most important part of the assessor component of an organization’s financial statements. People who need financial information as a basis for making decisions expect the independence of public accountants in assessing financial statements so that in order to maintain reputation, auditors are always required to be careful in maintaining audit quality. This study aims to examine the effect of task complexity on audit quality with auditor dysfunctionality as a moderating variable. The research sample used auditors who work in KAP located in Surabaya with the sampling technique using purposive sampling method. The source of research is the primary which comes from the collection of survey on respondents to obtain individual opinion. There are 66 questionnaires that meet the criteria to be sampled. Hypothesis testing uses linear regression and moderated regression analysis. The results showed that task complexity had an effect on audit quality. Dysfunctional auditors are not able to moderate the complexity of the task on audit quality

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