Auditor Competence, Independence And Their Influence On Audit Quality (Empirical Study At Public Accountant Office Of Padang)

High quality of audit will produce reliable financial reports as a basis for decision making. This study aims to investigate the influence of auditors competence and independence toward audit quality either partially or simultaneously. The sample of this study is auditor at Public Accountant Office of Padang a total of 32 respondent. The analysis of data is conducted by using multiple linear regression, correlation and determination. The results of this study shows that educational indicator in auditor competence is more dominant contributing of 34.42%, while auditor independence for indicator of long auditor - client relationship is more dominant of 25.49%. In terms of audit quality, timely indicator gives the larget contribution of 25.40%. Either partially or simultaneously the competence and independence influence significantly toward quality audit. This is supported by information generated in this study that the degree of sensitivity is very strong of 81. 17% where the level of truth or accuracy of audit quality is determined by the competence and independence of the auditors. Based on the analysis result, it shows that the competence and independence affect the audit quality at Public Accountant Office of Padang either partially or simultaneously which produce a good quality of the audit work.

Does Auditor Tenure Reduce Audit Quality?

Gadjah Mada International Journal of Business ◽

10.22146/gamaijb.5478 ◽

2012 ◽

Vol 14 (3) ◽

pp. 303 ◽

Cited By ~ 1

Author(s):

Junaidi ◽

Setiyono Miharjo ◽

Bambang Hartadi

Keyword(s):

Audit Quality ◽

Stock Exchange ◽

Financial Statements ◽

Auditor Independence ◽

Going Concern ◽

Auditor Tenure ◽

Client Relationship ◽

Going Concern Opinion ◽

Research Analysis ◽

Reduced auditor independence and the rise of corporate accounting manipulations have caused trust of the users in audited financial statements to begin to decline, so users of financial statements are questioning whether public accountants are independent parties. This research issue is related to the Decree of the Minister of Finance No. 17 in 2008 about public accountant services. Giving attestation services, in the form of financial statements about an entity, are conducted by the audit firm for no longer than 6 consecutive fiscal years and by a public accountant for 3 consecutive fiscal years at the longest. The purpose of this research is to examine empirically the influence of auditor tenure on audit quality. Auditor tenure is measured as the length of the auditor-client relationship. Audit quality is measured by the propensity of auditors to issue a going-concern opinion. This study uses a sample of firms listed on the Indonesia Stock Exchange during the 2003-2008 period. Research analysis uses logit model to measure the effect of auditor tenure on the auditors’ propensity to publish a going-concern opinion. The hypothesis which states that the length of auditor tenure influences negatively the propensity of auditors to issue a going-concern opinion is statistically supported. This research is expected to provide empirical evidence about the importance of limiting of the auditor-client relationship.

Pengaruh Karakteristik Auditor terhadap Kualitas Audit

Journal of Applied Accounting and Taxation ◽

10.30871/jaat.v4i1.1190 ◽

2019 ◽

Vol 4 (1) ◽

pp. 58-68

Author(s):

Lintang Kurniawati ◽

Nur Kholis ◽

Hestin Mutmainah

Keyword(s):

Linear Regression ◽

Research Method ◽

Audit Quality ◽

Purposive Sampling ◽

The Public ◽

Auditor Characteristics ◽

The purpose of this study is to examine the effect of auditor characteristics (competence, independence and accountability) on audit quality. Respondents from this study were auditors of the public accountant office in Surakarta consisting of 45 respondents, the research method used in this study was purposive sampling and tested using multiple linear regression. The results of this study indicate that competence and accountability influence audit quality, this shows that the more competent an auditor and auditor who has good accountability will affect the quality of the audited, while Independence does not affect audit quality.

Dampak Profesionalisme, Integritas, Kompetensi, dan Independensi pada Kualitas Audit di Kantor Akuntan Publik Provinsi Bali

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i02.p16 ◽

2021 ◽

Vol 31 (2) ◽

pp. 463

Author(s):

Ni Luh Rosa Aprilianti ◽

I Dewa Nyoman Badera

Keyword(s):

Linear Regression ◽

Sampling Method ◽

Audit Quality ◽

The Public ◽

Analysis Technique ◽

Public Accountants ◽

Positive Effect ◽

The quality of audits produced by public accountants is indeed under the spotlight of the public after several scandals involving public accountants, both from outside and from within the country. This study aims to determine the effect of professionalism, integrity, competence, and independence on audit quality at the Bali Province Public Accountant Office. This research was conducted in KAP Bali Province which is registered with IAPI totaling 16 KAP. The sample used was 118 auditors, with a saturated sampling method. Collecting data by distributing questionnaires with respondents who returned numbered 73 people. The analysis technique used is multiple linear regression. Based on the results of the analysis, it was found that professionalism, integrity, and independence had a positive effect on audit quality in KAP Bali Province. Meanwhile competence has no effect on audit quality in KAP Bali Province. Keywords: Professionalism; Integrity; Competence; Independence; Audit Quality.

PENGARUH AKUNTABILITAS, KOMPETENSI, PROFESIONALISME, INTEGRITAS, DAN OBJEKTIVITAS AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT DENGAN INDEPENDENSI SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA BEBERAPA KAP AFLIASI ASING DAN KAP NON AFLIASI ASING DI JAKARTA)

Media Riset Akuntansi Auditing & Informasi ◽

10.25105/mraai.v13i3.1749 ◽

2017 ◽

Vol 13 (3) ◽

pp. 49

Author(s):

Trismayarni Elen ◽

Sekar Mayang Sari

Keyword(s):

Linear Regression ◽

Empirical Evidence ◽

Audit Quality ◽

Public Accountants ◽

This research was to obtain empirical evidence on the influence of Accountability, Competence, Professionalism, Integrity, and Objectivity of Public Accountant to the quality of audit with independence as Moderating Variable. The research was conducted by distributing questionnaires at several affiliated and non-affiliated registered public accountants located in Jakarta. Analysis modelused to test the hypotheses was multiple linear regression, these analysis was based on valid questionnaires from 117 respondents. These researchoutcomes concluded that the accountability and integrity of partially significant effect on the quality of audit, while the competence, professionalism, and objectivity had no effect on audit quality partially. In addition, this research proved that accountability moderated by theindependence significantly affected the quality of the audit, while the competence, professionalism, integrity and objectivity moderated byindependence had no significant effect on the quality of the audit. Keywords: Accountability, Competence, Professionalism, Integrity, Objectivity, Independence and Audit Quality.

The impact of periodic change of the external auditor on the credibility of financial reports in Sudanese banks

ARID International Journal of Social Sciences and Humanities ◽

10.36772/arid.aijssh.2021.362 ◽

2021 ◽

pp. 34-54

Author(s):

الطيب المجتبي البلولة محمد ◽

سامية أحمد سمل محمد نور ◽

عبد الرحمن عمر أحمد محمد ◽

حسين مدور

Keyword(s):

Linear Regression ◽

Analytical Approach ◽

Target Population ◽

Periodic Change ◽

Moral Obligations ◽

High Quality ◽

Financial Reports ◽

External Auditor ◽

The Impact

This study aims to measure the impact of periodic change of the external auditor on the credibility of financial reports in Sudanese banks. The target population of the study were the employees in Sudanese banks in Khartoum State. The study used descriptive analytical approach where the questionnaire is used as a tool for data collection. 200 questionnaires were administered to the targeted sample, and 172 were completed and returned with a recovery rate of 86%. However, by using linear regression for analysis, the result found that there is a significant effect of the periodic change of the external auditor on the credibility of financial reports of the Sudanese banks, the results revealed that there is a need for moral obligations, integrity, and honesty in issuing high-quality of financial reports to gain trust among users.

KEMAMPUAN AUDIT TENURE MEMODERASI PENGARUH PENGALAMAN DAN SKEPTISISME AUDITOR DENGAN KUALITAS AUDIT

Jurnal Ilmiah Akuntansi ◽

10.23887/jia.v2i1.9670 ◽

2017 ◽

Vol 2 (1) ◽

Author(s):

I Gusti Ayu Nyoman Budiasih ◽

Ketut Budiartha

Keyword(s):

Data Analysis ◽

Audit Quality ◽

Total Sample ◽

Financial Reports ◽

Auditor Quality ◽

Sample Data ◽

Client Pressure ◽

Relationship Of ◽

The Relationship

ABSTRAKPentingnya laporan keuangan bagi banyak pihak, menyebabkan laporan tersebut harus disajikan secara relevan dan reliabel. Kualitas audit yang baik dapat menyebabkan laporan keuangan semakin dipercaya keasliannya. Kualitas audit tergantung pada independensi dan kompetensi auditor. Independensi dan kompetensi seorang auditor tergantung pada pengalaman maupun sikap skeptis yang dimiliki auditor tersebut. Pengalaman auditor akan meningkat dikarenakan telah terbiasa dengan pekerjaannya sehingga auditor akan bekerja secara efisien dan lebih tahan terhadap tekanan klien. Sampel yang dipilih menggunakan teknik sampel jenuh dengan jumlah sampel sebanyak 85 auditor. Pengumpulan data dilakukan dengan menyebarkan kuesioner kepada auditor yang menjadi sampel penelitian. Teknik analisis datanya menggunakan analisis regresi tanpa dan dengan variabel moderasi. Berdasarkan hasil analisis data dan pembahasan yang telah dilakukan, maka dapat disimpulkan bahwa kualitas audit di KAP Provinsi Bali memiliki hubungan secara positif dengan pengalaman dan skeptisisme auditor, audit tenure tidak mampu memoderasi hubungan pengalaman auditor dengan kualitas audit auditor di KAP Provinsi Bali, dan audit tenure mampu memoderasi hubungan skeptisisme auditor dengan kualitas audit auditor di KAP Provinsi Bali.Kata Kunci: audit tenure, pengalaman , skeptisisme auditor, kualitas audit ABSTRACTThe importance of financial statements for many, causing the report to be presented in a relevant and reliable manner. A good audit quality can lead to more authentic financial reports. The quality of the audit depends on the independence and competence of the auditor. The independence and competence of an auditor depends on the experience and skepticism of the auditor. The experience of the auditor will increase due to the familiarity with the work so that the auditor will work efficiently and more resistant to client pressure. The samples were selected using a sample saturated technique with a total sample of 85 auditors. Data collection was done by distributing questionnaires to the auditor who became the research sample. Data analysis techniques use regression analysis without and with moderation variables. Based on the results of data analysis and discussion that have been done, it can be concluded that the audit quality in KAP Bali Province has a positive relationship with the experience and skepticism of auditors, audit tenure unable to moderate the relationship of auditor experience with audit auditor quality in KAP Bali Province and audit tenure able to moderate the relationship of auditor skepticism with audit auditor quality in KAP Bali Province.Keywords: audit tenure, experience, auditor skepticism, audit quality

The effect of auditors’ competence and moral reasoning towards audit quality with audit time budget as moderating

International Journal of Research in Business and Social Science (2147-4478) ◽

10.20525/ijrbs.v10i6.1339 ◽

2021 ◽

Vol 10 (6) ◽

pp. 205-212

Author(s):

Selly Puspita Sari ◽

Made Sudarma ◽

Wuryan Andayani

Keyword(s):

Moral Reasoning ◽

Audit Quality ◽

Time Budget ◽

Sampling Technique ◽

Financial Reports ◽

Internal Auditors ◽

Saturated Sample ◽

Data Collection Technique ◽

Sample Method

This study aims to examine the effect of auditors’ competence and moral reasoning towards audit quality with audit time budget as moderating. This research is important because the users of financial statements give confidence to the auditors in providing information in the form of reports and opinions on the audits carried out. So that the resulting audit quality must meet the provisions of auditing standards. High audit quality will produce reliable financial reports as a basis for decision-making. The quality of this audit will be maintained if the auditor has adequate competence and follows the audit procedures that have been determined. The data collection technique used in this study was a questionnaire. The population used is all internal auditors of the Malang City Inspectorate and Batu City in East Java, as many as 50 auditors. The sampling method used in this study is the saturated sample method. The saturated sample method is a sampling technique when all members of the population are used as samples. Technical analysis in this study uses Moderated Regression Analysis (MRA). This study shows that competence and moral reasoning significantly improve audit quality. The more competent an auditor is, the more quality the audit will produce. In addition, the higher the moral reasoning possessed by an auditor, the better the quality of the audit produced. In this study, the audit time budget cannot moderate the effect of competence towards audit quality. While the audit time budget can moderate the effect of moral reasoning towards audit quality.

Audit Firm Tenure and Fraudulent Financial Reporting

Auditing A Journal of Practice & Theory ◽

10.2308/aud.2004.23.2.55 ◽

2004 ◽

Vol 23 (2) ◽

pp. 55-69 ◽

Cited By ~ 318

Author(s):

Joseph V. Carcello ◽

Albert L. Nagy

Keyword(s):

Financial Reporting ◽

Audit Quality ◽

Auditor Independence ◽

Fraudulent Financial Reporting ◽

Audit Firm ◽

Auditor Tenure ◽

Sarbanes Oxley ◽

Client Relationship ◽

Mandatory Audit Firm Rotation ◽

The U.S

The Sarbanes-Oxley Act (2002) required the U.S. Comptroller General to study the potential effects of requiring mandatory audit firm rotation. The General Accounting Office (GAO) concludes in its recently released study of mandatory audit firm rotation that “mandatory audit firm rotation may not be the most efficient way to strengthen auditor independence” (GAO 2003, Highlights). However, the GAO also suggests that mandatory audit firm rotation could be necessary if the Sarbanes-Oxley Act's requirements do not lead to improved audit quality (GAO 2003, 5). We examine the relation between audit firm tenure and fraudulent financial reporting. Comparing firms cited for fraudulent reporting from 1990 through 2001 with both a matched set of non-fraud firms and with the available population of non-fraud firms, we find that fraudulent financial reporting is more likely to occur in the first three years of the auditor-client relationship. We fail to find any evidence that fraudulent financial reporting is more likely given long auditor tenure. Our results are consistent with the argument that mandatory audit firm rotation could have adverse effects on audit quality.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN DANA PENSIUN

Media Riset Akuntansi Auditing & Informasi ◽

10.25105/mraai.v12i2.594 ◽

2012 ◽

Vol 12 (2) ◽

pp. 107

Author(s):

Nur Hasanah

Keyword(s):

Earnings Management ◽

Significant Influence ◽

Pension Fund ◽

Audit Quality ◽

Multiple Linear Regression Model ◽

Pension Funds ◽

Financial Reports ◽

Fund Governance ◽

Variable Performance

This research aims to investigate the factors that influence to the quality of pension fund financial reports, a proxy with earnings management. These factors related to corporate governance. This research using 22 Pension Fund in Indonesia, which was established and approved by the Minister of Finance until 2005 and still actively running the business as the Pension Fund by the end of 2009. The research period is taken is 4 years, starting in 2006 until 2009. This research used multiple linear regression model. The independent variable in this research include variable performance of the Pension Fund, the rights of stakeholders, disclosure, and type of Pension Fund that is predicted significant influence on the quality of pension fund financial reports. The result of this research showed that only the audit quality has positive and significant influence on the quality of Pension Fund financial reports, whereas for the variable performance of the Pension Fund, the rights of stakeholders, disclosure, and type of Pension Fund showed no significant effect on the quality of the financial reports of the Pension Fund. Variable types of the Pension Fund (sharia and non-sharia), no significant influence on the quality of Pension Fund financial reports, this can be expected because up to this time there are no special regulations for sharia Pension Funds. Sharia arrangements in relation to aspects of Sharia Pension Funds activities, such as guidelines for preparing the financial reports of Sharia Pension Fund is still using regulations that apply to non Sharia Pension Fund. Simak Keywords: Good corporate governance, good pension fund governance, Pension Fund financial reports, sharia pension fund, earnings management.

PENGARUH KOMPETENSI, INDEPENDENSI, DAN PROFESIONAL AUDITOR TERHADAP KUALITAS AUDIT

JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) ◽

10.34204/jiafe.v2i1.534 ◽

2016 ◽

Vol 2 (1) ◽

pp. 16-37

Author(s):

Lia Dahlia ◽

Ellyn Octavianty

Keyword(s):

Decision Making ◽

Linear Regression ◽

Hypothesis Testing ◽

Audit Quality ◽

Financial Statements ◽

Processing Method ◽

Coefficient Of Determination ◽

Significant Positive Effect ◽

Positive Effect

Audit quality is very important, where the higher the quality audit that is applied to produce financial statements accurate and reliable as a basis for decision making for the users of these financial statements. The purpose of this study was to determine the effect of competence, independence and profeionalisme auditor to audit quality. Processing method to test the validity, reliability, multiple linear regression, hypothesis testing, and test the coefficient of determination. The results showed the competence of auditors in carrying out audits and significant positive effect on audit quality in KAP in South Jakarta. Independence of the auditor in carrying out audits and significant positive effect on audit quality in KAP. While Professionalism auditor in carrying out audits and significant positive effect on audit quality in KAP.Keywords: competence, independency, professionalism, and quality audits.