scholarly journals Pengaruh Independensi, Kompetensi, Profesionalisme, dan Integritas Terhadap Kualitas Audit dengan Etika Auditor Sebagai Moderasi

2021 ◽  
Vol 9 (2) ◽  
pp. 151
Author(s):  
Naila Syamlan ◽  
Sistya Rachmawati
Keyword(s):  
Sampling Method ◽  
Audit Quality ◽  
Analysis Method ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Dependent Variables ◽  
Independent Variable ◽  
Second Tier

The objective of this research is to examine and to analyze the effect of Independence (I), Competence (K), Professionalisme (P), and Integrity (IT) towards The Quality of Audit with Auditor Ethics as Moderating Variable in the public accounting firm second thier located in DKI Jakarta. The sample was extracted using random sampling method. The research sample of 120 respondents in 6 have the public accounting firm second tier located in Jakarta. This research uses multiple regression analysis method. In this study has six variables, which consists of independent moderating and dependent variables. The independent variable: independence, competence, professionalism and integrity, while the dependent variable is the quality of its audit. The moderating variable is auditor ethics. Based on the results of this study concluded that the independence, competence, profesionalism, and integrity positive significant effect on audit quality.

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.

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 Effect of Competence, Independence, and Professional Auditors to Audit Quality

2017 ◽  
Vol 1 (1) ◽  
pp. 1-4
Author(s):  
Lia Dahlia Iryani
Keyword(s):  
Social Sciences ◽  
Regression Analysis ◽  
Audit Quality ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Public Accountant

Abstract. The objectives to be achieved in this research are as follows: 1. To know the auditor's competence to audit quality, 2. To know the auditors independence to audit quality, 3. To know auditors professionalism to audit quality. This research uses Multiple Linear Regression Analysis with Statistical Package for Social Sciences (SPSS) Ver program.21:00. The subjects of this research are 18 Public Accountant Firm in South Jakarta with the number of respondents as many as 97 respondents. Based on the results of hypothesis testing and refers to the formulation and objectives of this study, it can be drawn conclusions as follows: 1. Competence auditors in carrying out the audit have a positive and significant impact on audit quality at Public Accounting Firm in South Jakarta, so the more competent an auditor The better the quality of the audit, 2. The independence of the auditor in conducting the audit has a positive and significant impact on the quality of audit at the Public Accountant Office in South Jakarta, so the higher the auditor's independence attitude the higher the audit quality, 3. Auditor professionalism in conducting audit has a positive and significant impact on audit quality at Public Accountant Office in South Jakarta, so the higher the auditor's professionalism, the higher the audit quality. Keywords: Competence, Indepedence, Professional, Audit Quality.

scholarly journals Pengaruh Integritas, Profesionalisme dan Kompetensi Auditor terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik (KAP) di Bandung

Jurnal EBI ◽  
2021 ◽  
Vol 3 (1) ◽  
Author(s):  
Turini Turini
Keyword(s):  
Regression Analysis ◽  
Audit Quality ◽  
Sampling Technique ◽  
Analysis Method ◽  
Public Accounting ◽  
Accounting Firm ◽  
Multiple Regressions ◽  
The Public ◽  
Convenience Sampling

This study aims to examine the effect of integrity, professionalism and competence of auditors on audit quality at the public accounting firm in Bandung. Data were collected by distributing questionnaires with the convenience sampling technique to the respondents. While the sample used is the auditors who work at the Public Accounting Firm, Risman and Arifin, Dr. H.E. Suhardjadinata and Partners and Prof. Dr.H.tb Hasanudin, M.SC, and Partners who are domiciled in Bandung, totaling 35 samples. The analysis method used in this study is regression analysis with SPSS version 21 for Windows software. From multiple regressions, it produces three hypotheses that show its effect on audit quality, namely: integrity has a significant effect on audit quality. Professionalism has a significant effect on audit quality. Auditor competence has a positive significant effect on audit quality.

scholarly journals PERANAN KOMITMEN PROFESI AKUNTAN DALAM MEMODERASI PENGARUH CLIENT IMPORTANCE PADA KUALITAS AUDIT

2019 ◽  
Vol 4 (1) ◽  
Author(s):  
Sunitha Devi ◽  
Luh Gede Kusuma Dewi ◽  
Putu Eka Dianita Marvilianti Dewi
Keyword(s):  
Sampling Method ◽  
Audit Quality ◽  
Code Of Ethics ◽  
Sample Selection ◽  
Primary Data ◽  
Audit Process ◽  
Accounting Profession ◽  
Accounting Firm ◽  
The Public

This research was done in purpose of finding out empirical evidences about theeffects of client importance towards the audit quality, dan the commitment ability of the accounting profession in weakening the influence of client importance on audit quality. The research sample that returned the results of questionnaires is 36 auditors from a total of 65 auditors working in the Public Accounting Firm (KAP) in 2018. The sample selection was done using the purposive sampling method. The data sources used in this study are primary data. Primary data is obtained by using a questionnaire that has been structured in order to collect information from the auditor as the respondent in this study. MRA model analysis was applied to analyze the data. The data analysis support the hypothesis: (1) client importance has negative dan significant effect towards the audit quality, dan (2) commitment of the accounting profession was able to moderate the influence of client importance on audit quality. The results of this study can be used as reference material for KAP leaders in evaluating dan performing more strict supervision on the implementation of professional commitment of auditors when conducting audit process, because the existence of KAP depends on the quality of audits that can affect public trust. Regulators can also make very strict rules dan sanctions related to violations of the accounting code of ethics dan violations of the audit process so that they can cause deterrent effects for the perpetrators dan can be used as learning for other auditors so as not to violate these rules.

scholarly journals Effect of Auditor Ethics, Knowledge and Dysfunctional Behavior Audit Office of the Quality of Public Accountants in Makassar

2016 ◽  
Vol 7 (1) ◽  
pp. 48-53
Author(s):  
Eva Marin Sambo ◽  
Hj. Yusuf Marwah ◽  
Andi Fadillah A Baso
Keyword(s):  
Audit Quality ◽  
Sampling Technique ◽  
Professional Standards ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Dysfunctional Behavior ◽  
Public Accountants ◽  
Positive Effect

Cases of violation of the Public Accountants Professional Standards at Drs. Mitrawinata and colleagues, due to unfavorable auditor ethics where Drs. Peter Partner Winatadari as Public Accountant (AP) violated the Public Accountants Professional Standards (SPAP) relating to the audit that the general audit assignment restrictions on financial statements Muzatek Jaya. Associated with good audit quality, there are several things that affect them auditor ethics, knowledge and dysfunctional behavior. This study aims to determine the effect of auditor ethics, knowledge and dysfunctional behavior on audit quality either simultaneously or partially on public accounting firm in Makassar. The sampling technique using saturated sampling technique, in order to obtain a sample of 37 respondents. Methods of data analysis using multiple linear regression techniques, test F and test t. These results indicate that the auditor ethics, knowledge and dysfunctional behavior simultaneously significant positive effect on audit quality in the public accounting firm in Makassar. Partially ethics of auditors and knowledge of significant positive effect on audit quality, but not for the dysfunctional behavior that significant negative effect on audit quality. The level of contribution influence auditor ethics, knowledge and dysfunctional behavior on audit quality is high. This is caused by some respondents to variable auditor ethics, knowledge and quality of the audit is still no answer neutral and do not agree, while the dysfunctional behavior variables still exist some respondents who answered disagree and strongly disagree.

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

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

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.

scholarly journals THE FACTORS THAT AFFECT THE AUDIT QUALITY

2020 ◽  
pp. A 48-A 53
Author(s):  
Hari Setiyawati ◽  
Diah Iskandar ◽  
Gustita Arnawati Putri
Keyword(s):  
Random Sampling ◽  
Sampling Method ◽  
Audit Quality ◽  
Simple Random Sampling ◽  
Partial Least Square ◽  
Least Square ◽  
Research Model ◽  
Public Accounting ◽  
Professional Skepticism ◽  
Accounting Firm

This study aims to determine the effect of auditor professional skepticism and audit experience on audit quality. This study was undertaken through a survey and was grounded based on existing theories which were then developed into a research model in which the model in this study was designed to examine the effect of auditor professional skepticism and the influence of audit experience on audit quality. This research was conducted at a Public Accounting Firm located in DKI Jakarta. The sampling method used was simple random sampling and 97 samples were obtained. Data were analyzed using Partial Least Square. The results of this study indicate that professional skepticism has a significant effect on audit quality, while auditor experience has no significant effect on audit quality. KEYWORDS: Audit Quality, Audit Professional Skepticism, Auditor Experience.

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