scholarly journals PENGARUH TEKANAN WAKTU, TEKANAN KETAATAN, KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL PERSONIL APARAT PENGENDALIAN INTERNAL PEMERINTAH TERHADAP PENDETEKSIAN FRAUD

2019 ◽  
Vol 2 (1) ◽  
pp. 54-70
Author(s):  
Gusti Dian Prayogi ◽  
Erina Sudaryati
Keyword(s):  
Climate Change ◽  
Information System ◽  
Audit Quality ◽  
Time Budget ◽  
Internal Audit ◽  
International Standards ◽  
Spiritual Intelligence ◽  
Dysfunctional Behavior ◽  
Audit Judgment

Agustini, N. K. R., & Merkusiwati, N. K. L. A. (2016). Pengaruh Tekanan Ketaatan, Senioritas Auditor Dan Tekanan Anggaran Waktu Terhadap Audit Judgment. Universitas Udayana, 15, 433–462. Akhtar, S., bin Arshad, M. A., Mahmood, A., & Ahmed, A. (2015). Spiritual Quotient and Ethical Values towards Organizational Sustainability. International Letters of Social and Humanistic Sciences, 58(2001), 1–7. https://doi.org/10.18052/www.scipress.com/ilshs.58.1 Anggriawan, E. F. (2014). Summary for Policymakers. In Intergovernmental Panel on Climate Change (Ed.), Climate Change 2013 - The Physical Science Basis (Vol. 3, pp. 1–30). https://doi.org/10.1017/CBO9781107415324.004 Anwar Prabu, M. (2015). Mangkunegaran, Anwar Prabu. 2009. Manajemen Sumber Daya Manusia Perusahaan. (12th ed.). Bandung: PT Remaja Rosa Karya. Bodnar, G. H., & Hopwood, W. S. (2012). Accounting Information System. Pearson - Prentice Hall. Broberg, P., Tagesson, T., Argento, D., Gyllengahm, N., & Mårtensson, O. (2017). Explaining the influence of time budget pressure on audit quality in Sweden. Journal of Management and Governance, 21(2), 331–350. https://doi.org/10.1007/s10997-016-9346-4 Chandra, & Ramantha. (2013). Pengaruh Independensi dan Tiga Kecerdasan terhadap Pertimbangan Pemberian Opini Auditor. Ejournal Akuntansi Universitas Udayana, 4(3), 489–508. Crowe, H. (2011). Accounting Standard Update. Retrieved December 18, 2017, from http://www.crowehorwath.net/id/ Darori. (2017). Peran Auditor Internal Pemerintah Dalam Pencegahan Dan Pendeteksian Fraud. Jurnal Ilmiah Administrasi Publik ( JIAP ), 3(2), 83–92. Drupadi, M. J., & Sudana, I. P. (2015). Pengaruh Keahlian Auditor, Tekanan Ketaatan Dan Independensi Pada Audit Judgme. Fakultas Ekonomi Dan Bisnis Universitas Udayana (Unud), 3, 623–655. https://doi.org/10.1128/AEM.02227-09 Fauzan, M. F. A. (2017). Pengaruh Kecerdasan Emosional , Kecerdasan Spiritual , Dan Tekanan Klien Terhadap Kualitas Audit. Jurnal Profita, 7(2), 1–19. Fitriyani, M. (2013). Pengaruh Gender,tekanan ketaatan, kompleksitas tugas dan pengalaman auditor terhadap Audit judgement. Jurnal Bisnis Manajemen Dan Ekonomi. Floretta, G. (2014). Pengaruh Kecerdasan Emosional, Kecerdasan Spiritual dan Etika Profesi terhadap Kinerja Auditor pada Kantor Akuntan Publik DKI Jakarta. Jurnal Binus University. Gamar, N., & Djamhuri, A. (2015). Auditor Internal sebagai “Dokter” Fraud di Pemerintah Daerah. Jurnal Akuntansi Multiparadigma. https://doi.org/10.18202/jamal.2015.04.009 Ginanjar, A. (2001). Rahasia Sukses Membangun Kecerdasan Emosi dan Spiritual. Jakarta: Penerbit Arga. Hasanuddin, R., & Sjahruddin, H. (2017). The Structure of Emotional Intelligence, Spiritual Intelligence and Its Relationship with Work Enthusiasm and Auditor Performance. World Journal of Business and Management, 3(1), 67. https://doi.org/10.5296/wjbm.v3i1.11321 Kurnia, W., Khomsiyah, & Sofie. (2014). Pengaruh kompetensi, independensi, tekanan waktu, dan etika auditor terhadap kualitas audit. E-Journal Akuntansi Fakultas Ekonomi, 1(2), 49–67. Notoprasetio, C. G. (2012). Pengaruh Kecerdasan Emosional Dan Kecerdasan Spiritual Auditor  Terhadap Kinerja Auditor Pada Kantor Akuntan Publik Di Surabaya. Jurnal Ilmiah Mahasiswa Akuntansi, 1(4), 76–81. Retrieved from http://jurnal.wima.ac.id/index.php/JIMA/article/view/250 Pengaruh Tekanan Ketaatan, Pengalaman Audit, D. A. T. T. A. J. (2014). PENGARUH TEKANAN KETAATAN , PENGALAMAN AUDIT , DAN AUDIT TENURE TERHADAP AUDIT JUDGEMENT Maria Magdalena Oerip Liana Sofiani dan Elisa Tjondro. Universitas Kristen Petra, 4(1). Petraşcu, D., & Tieanu, A. (2014). The Role of Internal Audit in Fraud Prevention and Detection. Procedia Economics and Finance, 16, 489–497. https://doi.org/10.1016/s2212-5671(14)00829-6 Praditaningrum, A. S., & Januarti, I. (2012). Analisis Faktor-Faktor Yang Berpengaruh Terhadap Audit Judgment. Jurnal Bisnis Manajemen Dan Ekonomi, 1–28. Putu, D., & Mahadewi, L. (2015). PENGARUH INTELLIGENCE QUOTIENT ( IQ ), DAN EMOTIONAL SPIRITUAL QUOTIENTS ( ESQ ) TERHADAP PERILAKU ETIS PROFESI AKUNTAN PUBLIK DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERASI ( STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI WILAYAH BALI ) e-Journal Ak S1 U. E-Journal Ak S1 Universitas Pendidikan Ganesha, 1(3). Rahman, Z. A., & Shah, I. M. (2015). Measuring Islamic Spiritual Intelligence. Procedia Economics and Finance, 31(15), 134–139. https://doi.org/10.1016/s2212-5671(15)01140-5 Rosadi, R. A., & Waluyo, I. (2017). PENGARUH GENDER, TEKANAN KETAATAN, TEKANAN ANGGARAN WAKTU DAN PENGALAMAN AUDIT TERHADAP AUDIT JUDGMENT. Nominal, Barometer Riset Akuntansi Dan Manajemen, 6(1). https://doi.org/10.21831/nominal.v6i1.14337 Rustiarini, N. W. (2013). Pengaruh Kompleksitas Tugas, Tekanan Waktu, dan Sifat Kepribadian pada Kinerja. MAKARA of Social Sciences and Humanities Series, 17(2), 126–138. https://doi.org/10.7454/mssh.v17i2.2961 Sukirman, & Pramono Sari, M. (2013). Model Deteksi Kecurangan Berbasis Fraud Triangle. Jurnal Akuntansi Dan Auditing, 9(2), 199–225. https://doi.org/10.14710/jaa.v9i2.5994 Svanberg, J., & Öhman, P. (2013). Auditors’ time pressure: does ethical culture support audit quality? Managerial Auditing Journal, 28(7), 572–591. https://doi.org/10.1108/MAJ-10-2012-0761 Tuanakotta, T. M. (2012). Audit Berbasis ISA (International Standards on Auditing). Jakarta: Salemba Empat. Umar, M., Sitorus, S. M., Surya, R. L., Shauki, E. R., & Diyanti, V. (2017). Pressure, dysfunctional behavior, fraud detection and role of information technology in the audit process. Australasian Accounting, Business and Finance Journal, 11(4), 102–115. https://doi.org/10.14453/aabfj.v11i4.8 Wijaya, I. A., & Yulyona, M. T. (2017). Does Complexity Audit Task, Time Deadline Pressure, Obedience Pressure, and Information System Expertise Improve Audit Quality? International Journal of Economics and Financial Issues, 7(3), 398–403. Zakaria, N. B., Yahya, N., & Salleh, K. (2013). Dysfunctional Behavior among Auditors : The Application of Occupational Theory. Journal of Basic and Applied Scientific Research, 3(9), 495–503.

Audit Reviewers' Judgments in Multiple Client Audit Environments

2017 ◽  
Vol 29 (2) ◽  
pp. 1-9 ◽  
Author(s):  
Sudip Bhattacharjee ◽  
Mario J. Maletta ◽  
Kimberly K. Moreno
Keyword(s):  
Audit Quality ◽  
Internal Audit ◽  
Contrast Effects ◽  
Comparative Information ◽  
A Current

ABSTRACT This study replicates Bhattacharjee, Maletta, and Moreno (2007), who find that audit preparers are susceptible to contrast effects in a multi-client environment. We demonstrate that auditors in the role of reviewers are also susceptible to contrast effects from a prior client. Audit reviewers' assessments of internal audit quality of a current client were significantly affected by the quality of the internal audit group of a client they previously reviewed. Specifically, when auditors first reviewed a client with a weak internal audit group they assessed the subsequent moderate internal audit group as being of higher quality than when they first reviewed a prior client with a strong internal audit group or did not review a prior client. Reviewers' documentation of evidence was also influenced by comparative information from the prior client. These results corroborate the key findings of Bhattacharjee et al. (2007) and confirm audit reviewers' susceptibility to contrast effects.

scholarly journals The Improving Model of the Quality of Financial Statements and Successful Implementation of Local Financial Information Systems

2020 ◽  
Vol 1 (2) ◽  
pp. 128-144
Author(s):  
Irfan Irfan ◽  
◽  
Eka Nurmala Sari ◽  
Muhyarsyah Muhyarsyah ◽  
Siti Irafah ◽  
...  
Keyword(s):  
Information System ◽  
Internal Audit ◽  
Financial Statements ◽  
Financial Information ◽  
Successful Implementation ◽  
City Governments ◽  
Financial Reports ◽  
Financial Report

his study aims to (1) examine and analyze the influence of Human Resource (SDM) competence and the role of internal audit on the successful implementation of the Local Financial Information System (SKID) partially and simultaneously, (2) examine and analyze the competence of SDM and the role of internal audit on the quality of financial report partially and simultaneously,(3) examine and analyze the influence of SDM competence and the role of internal audit on the quality of financial reports on the successful implementation of the SKID. The object of this study is all provincials and district / city governments throughout North Sumatera. The sample of this study was 34 (thirty four). The data was collected by questionnaire, documentation, and interview methods. The analysis method used was path analysis using SPSS Program. The results of this study indicate that (1) SDM competence and the role of internal audit have no partial effect on the successful implementation of SKID (2) SDM competence, the role of internal audit doesn’t simultaneously affect the successful implementation of SKID (3) SDM competence and the role of internal audit have a significant effect partially to the quality of financial reports (4) the successful implementation of SKID has no effect on the quality of financial reports (5) SDM competence, the role of internal audit, the successful implementation of SKID simultaneously affects the quality of financial reports (6) SDM competence and the role of internal audit have no effect on quality financial reports through the successful implementation of the local financial information system.

The Intersection of Family Business and Audit Research: Potential Opportunities

2010 ◽  
Vol 23 (3) ◽  
pp. 216-229 ◽  
Author(s):  
Andrew J. Trotman ◽  
Ken T. Trotman
Keyword(s):  
Decision Making ◽  
Corporate Governance ◽  
Family Business ◽  
Audit Quality ◽  
Internal Audit ◽  
Family Businesses ◽  
Judgment And Decision Making ◽  
Theoretical Frameworks ◽  
Audit Judgment ◽  
Auditor Judgments

Previous research has illustrated the importance of family businesses and significant differences between family and nonfamily businesses. Such differences will likely affect auditing for family versus nonfamily businesses. The authors emphasize experimental research labeled as “audit judgment and decision making research.” They argue that some aspects of people, tasks, and environment are different between family and nonfamily businesses and that these differences affect auditor judgments. A range of theoretical frameworks applicable to auditing research related to family businesses are considered. The authors suggest potential research opportunities related to auditor judgments, auditor—client negotiations, the demand for auditing, audit quality, corporate governance, and internal audit.

scholarly journals The Effect of Audit Committee Characteristics on Audit Quality: The Moderating Role of Internal Audit Function

2020 ◽  
Vol 3 (2) ◽  
Author(s):  
Josephine Kuan Pei See ◽  
Anwar Allah Pitchay ◽  
Yuvaraj Ganesan ◽  
Hasnah Haron ◽  
Ratih Hendayani
Keyword(s):  
Structural Equation ◽  
Audit Committee ◽  
Audit Quality ◽  
Internal Audit ◽  
Secondary Data ◽  
Listed Companies ◽  
Internal Audit Function ◽  
The Relationship ◽  
Moderating Role

The purposes of study are to examine the effect of audit committee characteristics namely gender, frequency of meetings, independence member in audit committee and audit committee size on audit quality and the moderating role of internal audit function in the relationship between audit committee characteristics and audit quality. The objective is to contribute to the new evidence on the role of audit committee characteristics plays towards the audit quality with internal audit function as moderator. This research applied a quantitative approach and secondary data as the main source of information for analysis. Stratified random sampling techniques are being used in this study. Further, the structural equation modelling (SEM) approach via SmartPLS was utilized to achieve the research purpose by evaluating the data collected from 250 public listed companies in Malaysia. The results reveal that only three of the audit committee characteristics, namely presence of female members in the audit committee, frequency of meetings and independence of directors, are positively influencing the audit quality for listed companies in Malaysia. Surprisingly, this study also found that internal audit function did not play the moderating effect in the relationship between audit committee characteristics and audit quality. The findings will facilitate researchers and scholars to enhance the understanding of audit committee characteristics particularly the gender, frequency of AC meetings and independence members in the audit committee played in improving overall audit quality. The companies’ stakeholders like professional accountancy body and governments may use the outcomes from this research study to improve existing rules and government regulations and code of conducts of its members to improve the quality of their works. This study contributes to the relatively new discussion on the effect of audit committee characteristics on audit quality by adding internal audit function as a moderator in Malaysia. The outcome from this study may assist the companies’ stakeholders like professional accountancy body and governments in determining improved methods to enhance audit committee characteristics in improving audit quality.

scholarly journals Drivers of Audit Quality for the Development of the Audit Quality Framework based on the International Standards

2019 ◽  
Vol 8 (4) ◽  
pp. 12820-12823
Keyword(s):  
Theoretical Model ◽  
Audit Quality ◽  
Scientific Research ◽  
Financial Information ◽  
International Standards ◽  
Model Framework ◽  
Quality Research ◽  
Quality Framework

Audit quality has a role so important that various parties, including investors, creditors, regulators, and management, depend on financial information generated by the auditor to make decisions. Although it plays a very important role in auditing, the measurement of audit quality has not yet been agreed upon. By adopting various standards and perspectives developed by various world-leading institutions, this study revisits the importance of the role of building a theoretical model of audit quality in the midst of its complexity. In this context, this study seeks to develop a theoretical review of the factors driving audit quality and develop a model framework for the development of auditing and audit quality research in future accounting scientific research.

scholarly journals Moderating Role of Audit Fees on the Effect of Task Complexity and Independence towards Audit Judgment

2020 ◽  
Vol 23 (2) ◽  
Author(s):  
Nur Eny ◽  
Ratna Mappanyukki
Keyword(s):  
Audit Quality ◽  
Task Complexity ◽  
Audit Fees ◽  
Auditor Independence ◽  
Survey Method ◽  
Public Accounting ◽  
Accounting Firms ◽  
Audit Judgment ◽  
Public Accounting Firms

This study examines the effect of task complexity and auditor independence on audit judgment with audit fees as a moderating variable. Samples were obtained from auditors working in public accounting firms in West Jakarta and South Jakarta. Data collection was done using a survey method by distributing questionnaires to 100 auditors as respondents. The method of analysis used was Moderated Regression Analysis. The results show that task complexity hurts audit judgment. Auditor independence has a positive effect on audit judgment. Audit fees can strengthen the effect of task complexity on audit judgment. Besides, audit fees moderate the effect of auditor independence on audit judgment. It is recommended that public accounting firms consider the interaction of variables that affect audit judgment, such as task complexity, independence, and audit fees, to improve audit quality.

scholarly journals Impact of Accounting Information System on Internal Audit Quality: Mediating Role of Organizational Culture

2020 ◽  
Vol 12 (1) ◽  
pp. 205
Author(s):  
Qasim Ahmad Alawaqleh
Keyword(s):  
Information System ◽  
Organizational Culture ◽  
Audit Quality ◽  
Accounting Information ◽  
Internal Audit ◽  
Significant Variable ◽  
Accounting Information System ◽  
Internal Auditors ◽  
The Impact ◽  
The Relationship

This study advances the Accounting Information System (AIS) study by exploring the relationship between the AIS internal audit quality. It develops a model based on literature and considers one significant variable of mediation that is organizational culture. The AIS is expected to influence internal audit quality in different contexts, particularly in developing countries. The research model validated using AMOS and SPSS version 25. Based on a sample of 183 internal auditors in Jordanian industrial SMEs, empirical findings support the relationship between AIS and internal audit quality; however, the impact is direct while the organizational culture partially mediates this relationship. The results indicate that the AIS help enhance internal auditors' quality and the organizational culture, ultimately improving internal audit quality. The implications are useful for academics, administrators, and policymakers interested in evaluating the impact of intervening variables on the AIS and the internal audit quality relationship.

scholarly journals The Influence of Time Budget Pressure and Dysfunctional Behavior to Audit Quality at Bawasda in Gorontalo Province

2018 ◽  
Vol 22 (3) ◽  
pp. 420
Author(s):  
Rio Monoarfa, Hais Dama
Keyword(s):  
Data Collection ◽  
Path Analysis ◽  
Audit Quality ◽  
Time Budget ◽  
Dysfunctional Behavior ◽  
Time Budget Pressure

Abstract: This Study is aimed to find out: (1) the influence of time budget pressure and dysfunctional behavior to audit quality simultaneously, and (2) the influence of time budget pressure and dysfunctional behavior to audit quality partially. Population in this study are all auditors of Offices of BAWASDA in Gorontalo Province. The study has used a census method, whereas its data collection techniques were done through spreading and filling questionnaires and direct interviews. Hypotheses in this study have been tested using a path analysis. The results of the study have shown that time budget pressure and dysfunctional behavior have simultaneously and partially affected the audit quality.

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