Faktor-Faktor yang Berpengaruh pada Kualitas Audit

Problems regarding the low level of audit quality have become the focus of the public in recent years. This is due to the involvement of public accountants in it. This study aims to determine the effect of independence, due professional care and accountability on audit quality. This research was conducted in the Public Accounting Firm in Denpasar, which was registered with IAPI in 2018. The sample was selected using a saturated sample technique. Data was collected through questionnaires to auditors and data analysis techniques used were multiple linear regression. The results of the study with t statistical tests showed that partially independence, due professional care and accountability had a positive and significant effect on audit quality at the Public Accounting Firm in the City of Denpasar. Keywords: Independence, due professional care, accountability

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PENGARUH INDEPENDENSI AUDITOR DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT DENGAN TEKANAN KLIEN SEBAGAI VARIABEL MODERASI

Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT ◽

10.36226/jrmb.v4i3.287 ◽

2019 ◽

Vol 4 (3) ◽

pp. 381-390

Author(s):

Prayogi Gunawan ◽

Abriandi Abriandi

Keyword(s):

Regression Analysis ◽

Audit Quality ◽

Ideal Condition ◽

Certified Public Accountants ◽

Public Accounting ◽

Accounting Firm ◽

The Public ◽

Questionnaire Form ◽

Client Pressure ◽

Survey Approach

This study aims to test whether client pressure can moderate the influence of auditor’s independence and auditor’s competence on audit quality. This study used a survey approach with questionnaire form which filled by 80 auditors who work at the Public Accounting Firm of North Jakarta listed at the Indonesian Institute of Certified Public Accountants. Regression analysis was used to test the hypothesis. The result of the research shows that if the auditor has high independence and competence, then audit quality will be higher also. Based on testing of a pure moderator, client pressure is able to moderate and strengthen each influence of auditor’s independence and auditor’s competence on audit quality. This suggests that this study produces an ideal condition in which client pressure makes the auditor more independent and competent to the job. Keywords: Auditor’s independence, Auditor’s competence, Audit quality, Client pressure

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Determinants of Audit Quality with Auditor's Professionalism Skepticism as a Mediating Variable in Public Accounting Firm (KAP) Medan City

International Journal of Research and Review ◽

10.52403/ijrr.20210915 ◽

2021 ◽

Vol 8 (9) ◽

pp. 102-114

Author(s):

Shabrina Tri Asti Nasution

Keyword(s):

Audit Quality ◽

Educational Institutions ◽

Audit Process ◽

Public Accounting ◽

Professional Skepticism ◽

Accounting Firm ◽

The City ◽

And Training ◽

Good Attitude

The purpose of this study is to detect factors that encourage an increase in auditor professionalism skepticism so that they are able to produce quality audits. It is realized that audit quality comes from a good audit process and the auditor puts forward a good attitude of professional skepticism. The results of this study indicate that the experience and competence of auditors can increase the attitude of skepticism of auditor professionalism and audit quality. In addition, the skepticism of the auditor's professionalism is able to mediate the experience of the auditor and the competence of the auditor affects the quality of the audit. For KAP, especially in the city of Medan, it has an obligation to provide an equal portion of audit assignments to all auditors and provide opportunities for auditors to improve their abilities by attending education and training from both formal and non-formal educational institutions. Keywords: Experience, Competence, Skepticism, Audit Quality.

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PENGARUH KOMPETENSI, PENGALAMAN, PROFESIONALISME DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT PADA KAP KOTA MAKASSAR

Bongaya Journal for Research in Accounting (BJRA) ◽

10.37888/bjra.v2i2.190 ◽

2019 ◽

Vol 2 (2) ◽

pp. 14-21

Author(s):

Patima Patima

Keyword(s):

Work Experience ◽

Audit Quality ◽

Primary Data ◽

Public Accounting ◽

Quality Research ◽

Accounting Firm ◽

The Public ◽

The Social

This research conducted with the aim of (1) Knowing and anlyzing the influence ofcompetencies on audit quality, (2) knowing and anlyzing the influence of work experience on auditquality, (3) knowing and analyzing the influence profesionalism on audit quality, (4) knowing andanalyzing the influence of auditor ethics on audit quality. Research uses primary data through asurvey of auditors working in the Public Accounting Firm of the Makassar city, amounting to 36people. The study was conducted for theree months from january to march 2019 Data was analyzedusing the Statistical Package for the Social Scienes (SPSS).The results of the study show that (1)Competance has a positive and significant effect on audit quality, (2) Experience has a positive andsignificant effect on audit quality, (3) Profesionalism has a positive and significant effect on auditquality, (4) Auditors’ ethics have no effect on audit quality.

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Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB Rulemaking Docket Matter No. 31: PCAOB Release No. 2010-005, Application of the “Failure to Supervise” Provision of the Sarbanes-Oxley Act of 2002 and Solicitation of Comment on Rulemaking Concepts

Current Issues in Auditing ◽

10.2308/ciia-50011 ◽

2011 ◽

Vol 5 (1) ◽

pp. C11-C15 ◽

Cited By ~ 2

Author(s):

Joseph Brazel ◽

James Bierstaker ◽

Paul Caster ◽

Brad Reed

Keyword(s):

Audit Quality ◽

Exposure Period ◽

Public Accounting ◽

Accounting Firms ◽

Accounting Firm ◽

The Public ◽

Sarbanes Oxley ◽

Public Company ◽

Auditing Standards ◽

Supervision Practices

SUMMARY: Recently, the Public Company Accounting Oversight Board (“PCAOB” or “Board”) issued a release to address, in two ways, issues relating to the responsibilities of a registered public accounting firm and its supervisory personnel with respect to supervision. First, the release reminds registered firms and associated persons of, and highlights the scope of, Section 105(c)(6) of the Sarbanes-Oxley Act of 2002 (“the Act”), which authorizes the Board to impose sanctions on registered public accounting firms and their supervisory personnel for failing to supervise reasonably an associated person who has violated certain laws, rules, or standards. Second, the release discusses and seeks comment on conceptual approaches to rulemaking that might complement the application of Section 105(c)(6) and, through increased accountability, lead to improved supervision practices and, consequently, improved audit quality. The PCAOB provided for a 91-day exposure period (from August 5, 2010, to November 3, 2010) for interested parties to examine and provide comments on the conceptual approaches to rulemaking that might complement the application of Section 105(c)(6). The Auditing Standards Committee of the Auditing Section of the American Accounting Association provided the comments in the letter below to the PCAOB on the PCAOB Release No. 2010-005, Application of the “Failure to Supervise” Provision of the Sarbanes-Oxley Act of 2002 and Solicitation of Comment on Rulemaking Concepts.

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

Owner ◽

10.33395/owner.v5i2.414 ◽

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.

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

Akuntansi dan Teknologi Informasi ◽

10.24123/jati.v14i2.4663 ◽

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.

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IS THE SUCCESS OF THE AUDIT DETERMINED BY THE AUDITOR'S EMOTIONAL INTELLIGENCE?

International Journal of Innovative Technologies in Economy ◽

10.31435/rsglobal_ijite/30122020/7327 ◽

2020 ◽

Author(s):

Rapina Rapina ◽

Fiorin Tantya Ivanna ◽

Ivanna Lavenia Hartono ◽

Monica F. Hermanto ◽

Wilfred Purnama ◽

...

Keyword(s):

Emotional Intelligence ◽

Structural Equation ◽

Audit Quality ◽

Equation Model ◽

Primary Data ◽

Questionnaire Data ◽

Public Accounting ◽

Accounting Firm ◽

The Public ◽

Independent Variable

The success or failure of the audit activities carried out by the auditor is known as audit quality. An audit is considered qualified if it is carried out in accordance with applicable auditing standards or regulations. There are several factors that can affect audit quality and one of them is emotional intelligence which will be the independent variable in this study. This study was conducted to test and analyze the influence of emotional intelligence on audit quality at the Public Accounting Firm in Bandung. The data used in this study are primary data obtained from distributing questionnaires to 48 partners of the Public Accounting Firm as respondents who participated in filling out the questionnaire. Data analysis in this study used a structural equation model - PLS. The results showed that emotional intelligence has a significant effect on audit quality.

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Kompetensi dan Kinerja Auditor: Peran Moderasi Struktur Audit dan Supervisi Audit

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i11.p13 ◽

2020 ◽

Vol 30 (11) ◽

pp. 2878

Author(s):

Ni Made Leny Pebriyaningrum ◽

A. A. N. B Dwirandra

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Research Data ◽

Primary Data ◽

Public Accounting ◽

Accounting Firm ◽

The Public ◽

Analysis Techniques ◽

Positive Effect

The purpose of this study was to determine the moderation of the audit structure and audit supervision on the effect of competence on auditor performance. The location of this research was conducted at the Public Accounting Firm (KAP) of the Province of Bali. This research data uses primary data that is processed through the distribution of questionnaires with data analysis techniques using moderation regression analysis. The results of this study indicate that competence has a positive effect on auditor performance. The results showed that the audit structure strengthened the positive effect of competence on auditor performance in the Public Accounting Firm. The results also showed that audit supervision strengthened the positive effect of competence on auditor performance in the Public Accounting Firm. Keywords: Audit Structure; Audit Supervision; Competence; Auditor Performance.

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PENGARUH PENERAPAN AUDIT E-COMMERCE TERHADAP KINERJA AUDITOR : STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI SURABAYA, INDONESIA

Akuntansi dan Teknologi Informasi ◽

10.24123/jati.v14i2.4669 ◽

2021 ◽

Vol 14 (2) ◽

pp. 32-49

Author(s):

Muhammad Ismail Saleh ◽

Muhammad Wisnu Girindratama

Keyword(s):

Partial Least Square ◽

Least Square ◽

Primary Data ◽

Simple Linear Regression ◽

Public Accounting ◽

Accounting Firm ◽

The Public ◽

Inner Model ◽

The Impact ◽

The City

This study aims to identify using empirical research how the impact of E-commerce on the auditing profession. The object of this research is the auditor who works at the Public Accounting Firm (KAP) in the city of Surabaya. Data collection was done by doing a survey through a questionnaire media. The primary data generated by 60 questionnaires can be processed using Partial Least Square. Evaluation of the model in PLS is done by evaluating the outer model and inner model. The data in this study were collected through questionnaires and analyzed by using a simple linear regression model. The results of the study found that the implementation of e-audit has a positive and significant effect on auditor performance. The auditor performance is influenced by an e-audit factor of 83% and the remaining is influenced by other factors.

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Analisis Determinan Kualitas Audit

Journal of Research and Applications Accounting and Management ◽

10.18382/jraam.v2i1.99 ◽

2016 ◽

Vol 2 (1) ◽

pp. 79

Author(s):

Sendy Cahyadi ◽

Cindy Marcellia Sudjoko

Keyword(s):

Logistic Regression ◽

Audit Quality ◽

Stock Exchange ◽

Multivariate Logistic Regression ◽

Public Accounting ◽

Accounting Firm ◽

The Public

AbstractThis research aims to analyze the effect of audit tenure, the size of the Public Accounting Firm, and rotation audit to audit quality. The population of this research is banks listed on the Indonesia Stock Exchange from 2009-2015. The data were analyzed by multivariate logistic regression. The results of this study prove that the variables that affect the audit quality only the size of the Public Accounting Firm, while audit tenure and audit rotation did not significantly affect audit qualityAbstrakPenelitian ini bertujuan untuk membuktikan pengaruh masa penugasan audit, ukuran Kantor Akuntan Publik (KAP), dan rotasi audit terhadap kualitas audit. Populasi dalam penelitian ini adalah bank yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2009 hingga tahun 2015. Analisis data menggunakan analisis multivariat dengan regresi logistik. Hasil penelitian ini membuktikan bahwa variabel yang berpengaruh terhadap kualitas audit hanya ukuran KAP, sedangkan masa penugasan audit dan rotasi audit tidak berpengaruh terhadap kualitas audit.

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