scholarly journals Model Pengukuran Kualitas Audit pada Kantor Akuntan Publik di Kota Medan : Pendekatan Partial Least Squares (PLS) - SEM Analisys

2021 ◽  
Vol 21 (02) ◽  
Author(s):  
Novien Rialdy ◽  
M. Firza Alpi ◽  
Nadia Ika Purnama ◽  
Januri Januri
Keyword(s):  
Professional Ethics ◽  
Audit Quality ◽  
Secondary Data ◽  
Basic Research ◽  
Primary Data ◽  
Public Accounting ◽  
Accounting Firm ◽  
Internal Auditors ◽  
The Public ◽  
Moderation Model

This study aims to analyze the factors that affect the quality of the audit at the public accounting firm in Medan. This research is a basic research. The research was conducted in several public accounting firms (KAP) in Medan City. The population in this study were all independent auditors who worked at the Public Accounting Firm (KAP) in Medan City, which were registered in the IAI Directory of the Public Accountants Compartment in 2018-2019, totaling 168 auditors. Sampling is done using probability techniques that provide equal opportunities for each member of the population to be elected. Because the number of the study population is small, all populations are sampled (census). The data used in this study are primary and secondary data. Primary data used in this study were obtained by distributing questionnaires to internal auditors who work at the Public Accounting Firm (KAP) in Medan City. The results showed that there was a significant effect of accountability on audit quality. There is a significant effect of competence on audit quality. There is a significant effect of independence on audit quality. There is a significant effect of professional ethics on audit quality. And the professional ethics moderation model is able to strengthen the influence of competence on audit quality.

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

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.

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

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.

PENGARUH FEE AUDIT DAN MASA PERIKATAN AUDITOR TERHADAP KUALITAS AUDIT

2016 ◽  
Vol 4 (1) ◽  
Author(s):  
Nuridin, SE., MM Nuridin ◽  
Dista Widiasari
Keyword(s):  
Audit Quality ◽  
Primary Data ◽  
Analysis Method ◽  
Public Accounting ◽  
Accounting Firm ◽  
Audit Firm ◽  
The Public ◽  
Qualitative Approaches ◽  
Audit Fee ◽  
Two Factors

This study was conducted to determine the effect of partially or simultaneously between the fee and past audit engagement auditor to audit quality in KAP in Bekasi Region. This research was conducted in the Public Accounting Firm (KAP) in Bekasi. The method used for data collection, through primary data. Data analysis method used is the method of quantitative and qualitative approaches. From the results of the study showed that simultaneous audit fee and the period of the engagement auditor significant effect on audit quality and partial results showed that the variable fee and future audit engagement auditor to audit quality in KAP in Bekasi. As these two factors contribute to variation of quality factor change auditing 79.8%. The conclusion of this study, and a variable fee audit engagement auditor significantly affect audit quality variables either partially or simultaneously. Suggestions from this study, expected variables need to be improved such as competence, experience auditor, audit firm rotation, a public accounting firm's reputation and independence of auditors.

scholarly journals THE PROFESSIONALISM, COMPETENCE, ORGANIZATIONAL COMMITMENT & JOB SATISFACTION ON THE PERFORMANCE OF AUDITOR

2019 ◽  
Vol 2 (2) ◽  
pp. 87-104
Author(s):  
Elvira Luthan ◽  
Syahril Ali ◽  
Ety Hairaty
Keyword(s):  
Job Satisfaction ◽  
Organizational Commitment ◽  
Professional Ethics ◽  
Sampling Method ◽  
Working Environment ◽  
Primary Data ◽  
Public Accounting ◽  
Accounting Firm ◽  
Purposive Sampling ◽  
The Public

This study aimed to examine the effect of professionalism, competence, organizational commitment and job satisfaction on the performance of auditors at the public accounting firm (KAP) in Padang (6 Firms) and Medan (18 Firms) obtained by 96 respondens. This study was also conducted to determine if there are differences them. This research using primary data and sampling is done by purposive sampling method. The reasons for selecting different objects based on their differences in location and working environment on each KAP could cause differences mindset and worldview, values that are believed or how auditors work and indirectly led to differences in the understanding of how to generate performance the good one. The results of the analysis are the professionalism, competence and organizational commitment affect the performance of auditors, but job satisfaction has no influence on the performance of auditors. There is no difference among auditors in Padang and Medan because wherever auditor work then work will have the same standard, as set out in the professional ethics of auditors.

scholarly journals PENGARUH PROFESIONALISME, PENGETAHUAN MENDETEKSI KEKELIRUAN, DAN ETIKA PROFESI TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS AKUNTAN PUBLIK

KEBERLANJUTAN ◽  
2017 ◽  
Vol 2 (1) ◽  
pp. 396
Author(s):  
Marini - Marini
Keyword(s):  
Professional Ethics ◽  
Sampling Technique ◽  
Primary Data ◽  
Data Types ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Level 3 ◽  
Public Accountants ◽  
Public Accountant

Abstract Relevance and reliability are the two primary qualities that make accounting information useful for decision making. Therefore, an audit of financial statement is necessary, especially for a Tbk company. To maintain the trust of clients and users of financial statements, the public accountants should to have sufficient competence, such as professionalism, knowledge to detects errors, professional ethics and judgement of materiality level. Purpose of this study is to provide empirical evidence about affect of professionalism, knowledge to detect errors, and professional ethics to the public accountants judgement of materiality level with partial and simultaneous. Population in the study is a public accountant who worked at a Public Accounting Firm in South Jakarta. Sampling technique using convenience sampling method. Data obtained by questionnaire survey completed by the public accountant with 98 respondents from 9 Public Accounting Firm with primary data types. Design is causal research. The results showed that : 1) Professionalism affect of the judgement of materiality level. 2) Knowledge to detect errors did not affect of the judgement of materiality level. 3) Professional ethics affect of the judgement of materiality level. 4) Professionalism, knowledge to detect errors, and professional ethics affect of the judgement of materiality level.                                                                Keyword :    Professionalism, Knowledge to detect errors, Professional ethics and Judgment of materiality level.

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

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

FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG GO PUBLIK DI BEI

2015 ◽  
Vol 11 (2) ◽  
pp. 117
Author(s):  
Astuti Yuli Setyani
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Test Results ◽  
Public Accounting ◽  
Variable Size ◽  
Accounting Firms ◽  
Accounting Firm ◽  
The Public

"> This study aims to examine empirically the effect of firm size, solvency, profitability, and thequality of public accounting firms (KAP) to the audit delay on manufacturing companieslisted in Indonesia Stock Exchange. This study focuses on companies listed on the IndonesiaStock Exchange. The data used are secondary data, the audited financial statements of 47companies listed in Indonesia Stock Exchange in 2009-2012. To test the hypothesis,performed multiple regression analysis that begins classic assumption test includingnormality, linearity, multicollinearity, heteroscedasticity and autocorrelation. The data usedhas met all the classical assumptions. Partial test results show that the variable size andvariable quality of the public accounting firm (KAP) that affect audit delay, while variablesolvency and profitability variable does not affect the audit delay.Keywords: audit delay, KAP, company’s size, profitability, solvency

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

2011 ◽  
Vol 5 (1) ◽  
pp. C11-C15 ◽  
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.

scholarly journals Faktor-Faktor yang Berpengaruh pada Kualitas Audit

2019 ◽  
pp. 2183
Author(s):  
Wawan Rosdiana ◽  
I G. A.M Asri Dwija Putri
Keyword(s):  
Audit Quality ◽  
Statistical Tests ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Analysis Techniques ◽  
Sample Technique ◽  
Saturated Sample ◽  
Professional Care ◽  
The City

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

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.

Sign in / Sign up

Export Citation Format

Share Document