scholarly journals Interaksi Indepedensi, Pengalaman, Pengetahuan, Due Professional Care, Akuntabilitas dan Kepuasan Kerja Terhadap Kualitas Audit

2016 ◽  
Vol 18 (2) ◽  
pp. 1
Author(s):  
Melody Iskandar ◽  
Stefani Lily Indarto
Keyword(s):  
Job Satisfaction ◽  
Audit Quality ◽  
Financial Statements ◽  
Audit Process ◽  
Public Accounting ◽  
Accounting Firms ◽  
Care Experience ◽  
Professional Care ◽  
The Relationship ◽  
Public Accountant

<em>This study aims to determine whether job satisfaction influences the relationship between the independence, experience, knowledge, due care professionals, and accountability on audit quality among auditor who worked at public accounting firms in Semarang. The examination results should be able to present accountability and assessment toward fairness of the financial statements, as well as the appropriateness of the financial information with the criteria or rules that have been set. The auditor is expected to carry out the audit properly and resolve any audit process steps, and considering the sufficient audit evidence discovered to ensure the audit quality. The population comprises auditors who work at public accountant firms in Semarang. This research uses 45 auditors as samples. The data is processed using multiple regressions to analyze the relationship between the dependent and independent variables. The results of this study indicate that job satisfaction affects only the relationship between independency and accountability on audit quality. While job satisfaction does not affect the relationship between the due professional care, experience and knowledge to audit quality.</em>

scholarly journals Due Professional Care, Kompleksitas Tugas, Ukuran Kantor Akuntan Publik, dan Kualitas Audit pada Kantor Akuntan Publik Medan

2020 ◽  
Vol 30 (12) ◽  
pp. 3189
Author(s):  
Gilbert Gilbert ◽  
Georgina Cynthia Monica ◽  
Yoana Fransisca ◽  
Wilsa Road Betterment Sitepu
Keyword(s):  
Sampling Method ◽  
Audit Quality ◽  
Task Complexity ◽  
Audit Process ◽  
The Public ◽  
Professional Care ◽  
Internal And External Factors ◽  
The Relationship ◽  
And Task ◽  
Public Accountant

Auditor have several internal and external factors that affect audit quality. The practice that are guided by the norm and principle of the public accountant profession that are related and independent are audit quality. An auditor must have a high professionalism spirit so that there are no error in the audit process. The purpose of this research is to analyze how big the relationship between due professional care on audit quality and whether the audit quality can be affected by the complexity of the duties and size of PAF.This research method is purposive sampling method, the data is obtained through questionnaire distributed to auditors of public accountants in Medan. Evidence obtained from the research results is Due Professional Care and Task Complexity has a significant influence on Audit Quality. Meanwhile, PAF Size doesn’t have a significant effect on Audit Quality. Keywords: Due Professional Care; Task Complexity; PAF Size; Audit Quality.

scholarly journals The Philosophy Of Tri Kaya Parisudha Towards Auditor Pressure Phenomenon Of Audit Procedure Stopping

2021 ◽  
Vol 2 (2) ◽  
pp. 71-78
Author(s):  
Ni Putu Riski MARTINI ◽  
I Ketut Puja Wirya SANJAYA
Keyword(s):  
Audit Quality ◽  
Time Pressure ◽  
Sampling Technique ◽  
Situational Factors ◽  
Audit Process ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
The Relationship ◽  
Positive Effect

These cases of audit irregularities indicate a decrease in audit quality, which is caused by a dysfunctional audit behavior. This study discusses the factors that are thought to have an effect on premature termination of audit procedures, which can be caused by external factors related to situational factors during the audit process that will affect the behavior of auditors in conducting audits, namely time pressure and compliance pressure. In addition, the auditors' awareness and sensitivity in preventing or detecting fraud is influenced by the application of a noble local culture, which in Bali is known as the Tri Kaya Parisudha cultural concept. This research was conducted at a public accounting firm in Bali. The research time is 2021. The population of this research is 16 public accounting firms in Bali with 122 auditors. The sampling technique used in this research is purposive sampling technique. Based on the results of the analysis, it can be concluded that: time pressure and compliance pressure have a positive effect on premature audit procedures and the Tri Hita Karana philosophy is able to moderate the relationship between time pressure and adherence pressure on premature audit procedures.

scholarly journals Kualitas Audit: Ditinjau dari Fee Audit, Risiko Audit dan Skeptisme Profesional Auditor sebagai Variabel Moderating

2020 ◽  
Vol 8 (1) ◽  
pp. 9
Author(s):  
Muslim Muslim ◽  
Syamsuri Rahim ◽  
Muhammad Faisal AR Pelu ◽  
Alma Pratiwi
Keyword(s):  
Regression Analysis ◽  
Audit Quality ◽  
Audit Fees ◽  
Public Accounting ◽  
Audit Risk ◽  
Accounting Firms ◽  
Professional Skepticism ◽  
Audit Fee ◽  
The Relationship ◽  
Positive Effect

The purpose of this study was to determine the effect of audit fees and audit risk on audit quality with auditor professional skepticism as a moderating variable. This research was conducted at 8 public accounting firms in Makassar city with 40 respondents. The analytical method used is multiple regression analysis (Moderated Regression Analysis) which is used to measure the strength of the relationship between two or more variables. The results of this study found that the audit fee variable had a negative and not significant effect on audit quality. These results illustrate that the higher the audit fee received by the auditor, the audit quality will decrease. While audit risk is not a significant positive effect on audit quality. The results of this study illustrate that the higher the audit risk, the audit quality will decrease. The auditor's professional skepticism as a moderating variable is not able to strengthen the effect of audit fees on audit quality. Furthermore, auditor professional skepticism as a moderating variable is also unable to strengthen the effect of audit risk on audit quality

scholarly journals Perceptions of Educators, Accounting Students and Accountants Public Accountant against Ethics of Financial Statement Preparation (Studies at University and KAP in Semarang)

2021 ◽  
Vol 4 (1) ◽  
pp. 89-101
Author(s):  
Imam Prayogo ◽  
Teuku Afrizal
Keyword(s):  
Financial Statements ◽  
Financial Statement ◽  
Accounting Students ◽  
Survey Method ◽  
Analysis Tool ◽  
Validity And Reliability ◽  
Public Accounting ◽  
Accounting Firms ◽  
Public Accounting Firms ◽  
Public Accountant

This study aims to examine differences in perceptions between teaching accountants, accounting students, and accountants on the ethics of preparing financial statements. Ethical indicators for the preparation of financial statements are represented in earnings management, misstatements, disclosures, cost-benefits, and responsibilities. This research was conducted at universities and public accounting firms in Semarang. This research was conducted with a survey method of 70 respondents from teaching accountants, 75 accounting students, and 40 accountants respondents at universities and public accounting firms in Semarang. As an analysis tool, ANOVA is used for hypotheses H1, H2, H3, and H4. Before testing the hypothesis, first the validity and reliability tests are carried out for all the questionnaires that have been collected. Validity and reliability tests show that all data are valid and reliable. Then the questionnaire was tested by ANOVA and strengthened by the Independent Sample T Test. Anova results show that there are differences in perceptions between teaching accountants, accounting students and accountants. However, there was no difference in perceptions between teaching accountants and accountants. Therefore it can be concluded that there are differences in perceptions between teaching accountants, accounting students, and accountants on the ethics of preparing financial statements.

scholarly journals The Effect of Independence and Integrity on Audit Quality: Is There A Moderating Role for E-Audit?

2021 ◽  
Vol 23 (3) ◽  
Author(s):  
Diza Dianeke Budi Prabowo ◽  
Dwi Suhartini
Keyword(s):  
Industrial Revolution ◽  
Audit Quality ◽  
Practical Implication ◽  
Financial Statements ◽  
Auditor Independence ◽  
Audit Process ◽  
Accounting Firms ◽  
Audit Reports ◽  
The Impact

The financial statements must be reliable and become a benchmark in considering an audit decision on the financial statements. In order for this to be achieved, independence and integrity is required in carrying out the audit process. E-Audit helps overcome challenges in the industrial revolution 4.0 and prevent fraud. This research aims of testing and analyzing the role of e-audit in moderating the impact of auditor independence and integrity on audit quality. The data was collected through a questionnaire distributed to auditors at Public Accounting Firms in Surabaya. There are 36 respondents involved. The data were analyzed using SmartPLS. The results showed that auditor independence positively effect audit quality, auditor integrity positively effect audit quality; e-audit does non moderate the effect of auditor independence on audit quality; ande-Audit negatively moderates the effect of auditor integrity on audit quality. The practical implication of this research is that when determining high audit quality, independent auditors should at least increase their independence and integrity so that the resulting audit reports are of high quality and can be a reference for decision makers.

scholarly journals Turnover Intention in Public Accountant Firms of East Java

2019 ◽  
Vol 3 (2) ◽  
pp. 123
Author(s):  
I Putu Hendra Setiawan ◽  
Nurkholis Nurkholis ◽  
Bambang Hariadi
Keyword(s):  
Job Satisfaction ◽  
Role Conflict ◽  
Turnover Intention ◽  
Role Ambiguity ◽  
Positive Influence ◽  
Mediation Effect ◽  
Pay Satisfaction ◽  
Public Accounting ◽  
Accounting Firms ◽  
Public Accountant

This research aims to investigate empirically the influence of pay satisfaction, role conflict and role ambiguity on auditor turnover intention, which are mediated by job satisfaction. A number of 168 auditors who work for Public Accounting Firms in East Java participated in this research. The data is analyzed using PLS (Partial Least Squares). The result shows that pay satisfaction positively influences job satisfaction and negatively influences auditors’ turnover intention. Role conflict does not have any direct influence to job satisfaction but has a direct positive influence toward turnover intention. Role Ambiguity positively influences job satisfaction and negatively influences auditors’ turnover intention. Besides, this research also reveals that job satisfaction has a partial mediation effect between pay satisfaction and auditors’ turnover intention and has a full mediation effect between role ambiguity and auditors’ turnover intention, but it has no mediation effect between role conflict and auditors’ turnover intention.

scholarly journals PEOPLE AND AUDIT PROCESS ATTRIBUTES OF AUDIT QUALITY: EVIDENCE FROM MALAYSIA

2019 ◽  
Vol 18 (2) ◽  
pp. 47
Author(s):  
NOOR ADWA SULAIMAN ◽  
SUHAILY SHAHIMI ◽  
RANJIT KAUR NASHTAR SINGH
Keyword(s):  
Audit Quality ◽  
Internal Quality ◽  
Audit Process ◽  
Public Accounting ◽  
Accounting Firms ◽  
External Auditors ◽  
Public Accounting Firms ◽  
Group 2 ◽  
Audit Team ◽  
Group 1

This study seeks to add to understanding of the concept and attributes of audit quality from the perspective of those responsible for delivery audit services, the auditors, as a key constituent group in the auditing system. The study surveyed two groups of external auditors (group 1- audit partners and managerial level and, group 2 - senior auditors and junior auditors), as a basis to compare their perceptions on important of auditors and audit process attributes in achieving audit quality in practice. The study was conducted in the form of a survey, with data being gathered via questionnaire. Returned surveys from external auditors yielded a 37% response rate. Overall, top 5 highest rated attributes of audit quality reported to be most important in determining audit quality are: compliance with the International Standard Quality Control (ISCQ) 1, obtaining credible and sufficient audit evidence, technical expertise of audit team, audit work meeting the audit firms’ quality standards, and competency of the audit team. Further analysis shows that the two groups of respondents have differential views on attributes of audit quality in practice. Group 1 perceived attributes of audit quality are related to auditor’s assessment of risk and internal quality review procedures within the audit firm. In comparison, group 2 perceived auditors’ competency and compliance with relevant standards as indicators of audit quality. This study suggests differences in underlying view about attributes audit quality in practice by the two groups of auditors. Public accounting firms might be interested to understand such underlying differences so that efforts in improving audit quality in practice would be focusing on the key attributes that perceived to be important on delivery high-quality audit services. This study is significant by extending the literature on audit quality and also provides useful input to public accounting firms in improving audit quality in practice.

Effect of Professional Ethics, Audit Quality, and Workload on Materiality Levels Consideration

2021 ◽  
Vol 3 (1) ◽  
pp. 93-105
Author(s):  
Ni Wayan Rustiarini ◽  
I Kadek Listawan ◽  
Ni Putu Shinta Dewi
Keyword(s):  
Professional Ethics ◽  
Audit Quality ◽  
Financial Statements ◽  
Professional Judgment ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
Study Population ◽  
Positive Effect ◽  
Ethics Audit

The level of materiality is a professional judgment that affects the auditor's perception of the needs of those who have sufficient knowledge and who place confidence in the financial statements. Materiality relates to decision making that will give rise to confidence in users of financial statements that the financial statements are free from material misstatement and are by accounting principles. This study aims to examine and obtain evidence of the influence of professional ethics, audit quality, and workload on the consideration of Bali public accounting firms' materiality levels. The study population was auditors at Bali's public accounting firm, registered in the Ikatan Akuntan Public Indonesia Directory, which was still active until 2020. The sample in this study was 80 respondents who were determined based on the purposive sampling method. The analytical tool used to test the hypothesis is multiple linear regression. The results showed that professional ethics and audit quality had a positive effect on the materiality level. Meanwhile, the workload does not affect the materiality level consideration.

Survey On The Differential Effects Of Time Deadline Pressure Versus Time Budget Pressure On Auditor Behavior

2011 ◽  
Vol 15 (4) ◽  
pp. 117 ◽  
Author(s):  
Timothy Kelly ◽  
Loren Margheim ◽  
Diane Pattison
Keyword(s):  
Job Satisfaction ◽  
Audit Quality ◽  
Time Pressure ◽  
Time Budget ◽  
Public Accounting ◽  
Accounting Firms ◽  
Differential Effects ◽  
Public Accounting Firms ◽  
Deadline Pressure ◽  
Time Budget Pressure

<span>The study examines the differential effects of time deadline pressure versus time budget pressure by surveying both senior and staff auditors in public accounting firms. The responding senior auditors reported experiencing time deadline pressure more frequently than time budget pressure over the preceding year and a majority of them indicated they experienced more stress from time deadline pressure than from time budget pressure. However, the responding staff auditors experienced time deadline and time budget pressures about equally over the preceding year and experience3d about equal levels of stress from the two types of time pressure. In contract to the frequency and stress results noted above, the results also indicated that both senior an staff auditors perceived time budget pressure to be more associated with reduced audit quality, reduced job satisfaction, and increased underreporting of chargeable time than time deadline pressure.</span>

scholarly journals Pengaruh Independensi dan Profesionalisme Terhadap Kualitas Audit dengan Kepuasan Kerja Sebagai Variabel Pemoderasi

2020 ◽  
Vol 19 (1) ◽  
pp. 30-34
Author(s):  
Gine Das Prena ◽  
I Wayan Angga Sudiartama
Keyword(s):  
Job Satisfaction ◽  
Regression Analysis ◽  
Audit Quality ◽  
Sampling Technique ◽  
Public Accounting ◽  
Accounting Firm ◽  
Purposive Sampling ◽  
The Public ◽  
Positive Effect ◽  
Public Accountant

Abstract-This study aims to influence independence and professionalism on audit quality with job satisfaction as moderating variables. The research was conducted at the Public Accounting Office located in the Bali Region. The population of this research is all auditors who work at the Public Accountant Office in Bali with a purposive sampling technique to obtain a sample of 112 auditors. Data is collected using questionnaires. Data analyzed uses Moderated Regression Analysis. The results of the study show that 1) Independence has a positive effect on audit quality at the Public Accounting Firm in Bali. 2) Professionalism has a positive effect on audit quality at the Public Accountant Office in Bali. 3) Job Satisfaction strengthens the influence of Independence on audit quality at the Public Accounting Firm in Bali. 4) Job Satisfaction strengthens the influence of audit Professionalism on audit quality at the Public Accounting Firm in Bali. Keywords: Independence; professionalism; audit quality; job satisfaction Abstrak-Penelitian ini bertujuan untuk Pengaruh lndependensi dan Profesionalisme Terhadap Kualitas audit dengan Kepuasan Kerja sebagai Variabel Pemoderasi. Penelitian dilakukan di Kantor Akuntan Publik yang berada di Wilayah Bali. Populasi penelitian ini adalah seluruh auditor yang bekerja pada Kantor Akuntan Publik di Bali dengan teknik purposive sampling sehingga diperoleh sampel sebanyak 112 Auditor. Data dikumpulkan dengan menggunakan kuisioner. Data dianalsis mengguanakan Moderated Regression Analysis. Hasil penelitian menunjukan bahwa 1) Independensi berpengaruh positif terhadap kualitas audit pada Kantor Akuntan Publik di Bali. 2) Profesionalisme berpengaruh positif terhadap kualitas audit pada Kantor Akuntan Publik di Bali. 3) Kepuasan Kerja memperkuat pengaruh Independensi terhadap kualitas audit pada Kantor Akuntan Publik di Bali. 4) Kepuasan Kerja memperkuat pengaruh Profesionalisme audit pada kualitas audit pada Kantor Akuntan Publik di Bali. Kata Kunci: Independensi; profesionalisme; kualitas audit; kepuasan kerja

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