scholarly journals INFLUENCE OF COMPETENCE, INDEPENDENCE, SPIRITUAL QUOTIENT, EMOTIONAL QUOTIENT, AND AUDIT TENURE ON AUDIT QUALITY

2021 ◽  
Vol 11 (2) ◽  
pp. 137-148
Author(s):  
Mispiyanti Mispiyanti ◽  
Ready Wicaksono
Keyword(s):  
Audit Quality ◽  
Sample Selection ◽  
Accounting System ◽  
The Public ◽  
Emotional Quotient ◽  
Adequate Knowledge ◽  
Special Expertise ◽  
Operational Activities ◽  
Positive Effect

Audit quality is the probability of an assessment given by the auditor about the discovery of a violation in the client's accounting system and reports the violation. The purpose of this study is to obtain empirical evidence of competence, independence, spiritual quotient, emotional quotient, and audit tenure variables on audit quality. This research is quantitative. The population in this study is the Public Accountant Office in Yogyakarta with the sample selection method that is convenience sampling. The data is taken from respondents' responses to positive and negative statements contained in the questionnaire. Data processing and hypothesis testing techniques using SPSS version 22. The results of this study prove that competence, independence, spiritual quotient, emotional quotient, and audit tenure have a significant positive effect on audit quality. This shows that an auditor must have good personal quality, adequate knowledge, and special expertise in his field, not influenced by other parties, and is obliged to be honest not only to the management and owners of the company but also users of financial statements, have a spiritual and emotional good, and a deeper and more complete understanding of the company's operational activities, along with the increase in the number of years of the audit engagement with the company so that it has an impact on the quality of audits produced.

scholarly journals Integritas, Objektivitas, Profesionalime Auditor dan Kualitas Audit di Kantor Akuntan Publik Jakarta Selatan

2015 ◽  
Vol 2 (01) ◽  
pp. 65-77
Author(s):  
Pria Andono Susilo ◽  
Tri Widyastuti
Keyword(s):  
Sampling Method ◽  
Audit Quality ◽  
Jel Classification ◽  
Survey Method ◽  
Accounting System ◽  
Significant Positive Effect ◽  
Regression Methods ◽  
Research Hypothesis ◽  
Positive Effect

A B S T R A C T Audit quality is the possibility of finding and reported a violation of the client’s accounting system. This study aims to examine the influence influence the integrity, objectivity and professionalism of auditors on audit quality. The study used survey method in January to March 2014. Research sampling method based on convenience in the election samplel by destination. Respondents many as 82 people. The data analyzed using regression methods. The results indicate variable integrity, objectivity and professionalism of auditors affect simultaneously and can be used to predict the quality of audit results. From the research hypothesis can result in that variable integrity of auditors have a significant positive effect on audit quality. Professionalism variable also has a significant positive effect on audit quality but objectivity variable has no significant effect on audit quality. A B S T R A K Kualitas audit adalah kemungkinan menemukan dan melaporkan pelanggaran sistem akuntansi klien. Penelitian ini bertujuan untuk menguji pengaruh mempengaruhi integritas, objektivitas dan profesionalisme auditor terhadap kualitas audit. Penelitian ini menggunakan metode survei di Januari - Maret 2014. Metode penelitian sampling berdasarkan kenyamanan dalam pemilihan samplel oleh tujuan. Responden sebanyak 82 orang. Data dianalisis dengan menggunakan metode regresi. Hasil penelitian menunjukkan integritas variabel, objektivitas dan profesionalisme auditor berpengaruh secara simultan dan dapat digunakan untuk memprediksi kualitas hasil audit. Dari hipotesis penelitian dapat menghasilkan bahwa integritas variabel auditor memiliki efek positif yang signifikan terhadap kualitas audit. Variabel Profesionalisme juga memiliki efek positif yang signifikan terhadap kualitas audit, tetapi variabel objektivitas tidak berpengaruh signifikan terhadap kualitas audit. JEL Classification: M42, H83

scholarly journals PENGARUH ATURAN ETIKA TERHADAP KUALITAS AUDIT YANG DIMEDIASI OLEH PENGENDALIAN MUTU (SURVEI PADA AUDITOR BPK RI)

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Claudia Wanda Melati Korompis
Keyword(s):  
Joint Venture ◽  
Audit Quality ◽  
Financial Statements ◽  
Public Trust ◽  
Expectancy Theory ◽  
Accounting System ◽  
The Public ◽  
Conducting Research ◽  
The Relationship

The fraud cases involving government auditors certainly erode public trust. The importance of improving audit quality to increase the public trust makes author interested in conducting research that seeks to measure the determinants of audit quality. Before Enron and Worldcom’s accounting scandal on 2001-2002, studies that measured audit quality generally still use KAP-size proxies. DeAngelo's (1981: 186), states that: "The quality of audit services is defined as a market-assessed joint venture, which will both (a) discover a breed of client's accounting system, and (b) report the breach". Ethical rules become independent variables in this study. In addition, author also added Expectancy Theory to mediate the relationship between ethical rules and audit quality represented by quality control variables. This model was inspired by Aldhizer et al. (1995) where the measure of audit quality can also be assessed from how much the level of adherence and appropriateness of the client's financial statements to the rules, laws, and applicable standards. The results of the study indicate that ethical rules have an influence on audit quality by mediating by quality control.Keywords : Ethics, Control, Audit.

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

2021 ◽  
Vol 31 (2) ◽  
pp. 463
Author(s):  
Ni Luh Rosa Aprilianti ◽  
I Dewa Nyoman Badera
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Audit Quality ◽  
The Public ◽  
Analysis Technique ◽  
Public Accountants ◽  
Positive Effect ◽  
Public Accountant

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.

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.

scholarly journals PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT (STUDI : PADA KANTOR AKUNTAN PUBLIK DAN BADAN PEMERIKSA KEUANGAN DI SULAWESI UTARA)

2014 ◽  
Vol 8 (3) ◽  
Author(s):  
Roland Mailuhu ◽  
Grace B. Mogi ◽  
Lintje Kalangi
Keyword(s):  
Audit Quality ◽  
Professional Standards ◽  
Public Accounting ◽  
The Public ◽  
North Sulawesi ◽  
State Audit ◽  
Auditing Standards ◽  
Positive Effect ◽  
Public Accountant

Public accounting profession is a function of attestation/legalization (atesstation function). When auditors certify the information they publish a report with conclusions regarding the conviction of a written assertion from management. To produce a good quality audit, the auditor should perform the work in accordance with the auditing standards defined, ie in accordance with Standards on Auditing in the Public Accountants Professional Standards (SPAP) or the Auditing Standards for the State Audit Agency (BPK). The quality of the resulting audit the auditor may also be influenced by several factors, among others, competence and independence of the auditor. Competencies help auditors carry out the work effectively and efficiently. The auditor also should be independent in carrying out the audit. Because good competence would not be worth it if the auditor does not have the degree of independence in gathering and evaluating evidence. This study aims to analyze the influence of empirical evidence and prove the competence and independence by the Public Accountant (KAP) and North Sulawesi Representative BPK to audit quality. As for answering the research hypotheses using multiple regression analysis. Based on the partial results of the study it can be concluded that the competence of positive but not significant effect on audit quality and independence of positive and significant impact on audit quality. Competence and independence simultaneously jointly positive effect on audit quality. So the higher the competence and independence of the auditor, the better the quality of audits conducted.

Integritas, Objektivitas, Profesionalime Auditor dan Kualitas Audit di Kantor Akuntan Publik Jakarta Selatan

2015 ◽  
Vol 2 (01) ◽  
pp. 65-77
Author(s):  
Pria Andono Susilo ◽  
Tri Widyastuti
Keyword(s):  
Sampling Method ◽  
Audit Quality ◽  
Jel Classification ◽  
Survey Method ◽  
Accounting System ◽  
Significant Positive Effect ◽  
Regression Methods ◽  
Research Hypothesis ◽  
Positive Effect

A B S T R A C T Audit quality is the possibility of finding and reported a violation of the client’s accounting system. This study aims to examine the influence influence the integrity, objectivity and professionalism of auditors on audit quality. The study used survey method in January to March 2014. Research sampling method based on convenience in the election samplel by destination. Respondents many as 82 people. The data analyzed using regression methods. The results indicate variable integrity, objectivity and professionalism of auditors affect simultaneously and can be used to predict the quality of audit results. From the research hypothesis can result in that variable integrity of auditors have a significant positive effect on audit quality. Professionalism variable also has a significant positive effect on audit quality but objectivity variable has no significant effect on audit quality. A B S T R A K Kualitas audit adalah kemungkinan menemukan dan melaporkan pelanggaran sistem akuntansi klien. Penelitian ini bertujuan untuk menguji pengaruh mempengaruhi integritas, objektivitas dan profesionalisme auditor terhadap kualitas audit. Penelitian ini menggunakan metode survei di Januari - Maret 2014. Metode penelitian sampling berdasarkan kenyamanan dalam pemilihan samplel oleh tujuan. Responden sebanyak 82 orang. Data dianalisis dengan menggunakan metode regresi. Hasil penelitian menunjukkan integritas variabel, objektivitas dan profesionalisme auditor berpengaruh secara simultan dan dapat digunakan untuk memprediksi kualitas hasil audit. Dari hipotesis penelitian dapat menghasilkan bahwa integritas variabel auditor memiliki efek positif yang signifikan terhadap kualitas audit. Variabel Profesionalisme juga memiliki efek positif yang signifikan terhadap kualitas audit, tetapi variabel objektivitas tidak berpengaruh signifikan terhadap kualitas audit. JEL Classification: M42, H83

PROFESSIONAL ATTRIBUTES OF INTERNAL AUDITORS IN RIAU

2018 ◽  
Vol 3 (2) ◽  
pp. 161
Author(s):  
Satria Tri Nanda
Keyword(s):  
Regression Analysis ◽  
Audit Quality ◽  
Hypotheses Testing ◽  
Internal Auditors ◽  
Factors Influencing ◽  
Professional Attributes ◽  
Professional Care ◽  
Positive Effect

<p><em>This research aims to identify the factors influencing the audit quality of auditors at Inspektorat Provinsi Riau. The population in this research were auditor, examiner, assistant examiner, and P2UPD (Pengawas Penyelenggara Urusan Pemerintah di Daerah) in charge at the Inspectorate in Riau Province and all Inspectorates in Districts and Cities in Riau Province. A total of 290 set of questionnaire were sent and a number of 184 of questionnaires were processed. Using regression analysis conducted by SPSS, the hypotheses testing analysis results show that experience, responsiveness, professional care, executive involvement</em><em>t, planning</em><em> and auditability have significant and positive effect on audit quality. These results indicate that the higher the levels of experience, responsiveness, professional care, executive involvement and auditability of Inspectorate officials, the better the quality of audit performed by the Inspectorate Officials of Riau Province.</em></p>

scholarly journals Pengaruh Kualitas Pelayanan, Pemahaman Peraturan dan Sanksi Perpajakan Pada Kepatuhan WPOP

2019 ◽  
Vol 29 (2) ◽  
pp. 503
Author(s):  
I Made Yoga Widian ◽  
I Ketut Jati
Keyword(s):  
Quality Of Service ◽  
Regression Analysis ◽  
Service Quality ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Multiple Linear Regression Analysis ◽  
Government Revenue ◽  
Analysis Techniques ◽  
Positive Effect

One way to increase government revenue from the tax sector is by increasing taxpayer compliance itself. The purpose of this study was to determine the effect of service quality, understanding of regulations and taxation sanctions on individual taxpayer compliance registered at North Badung KPP Pratama. The study was conducted at the KPP Badung Utara in 2018. The sample selection was 100 taxpayers using the Slovin formula. Data collection was carried out by distributing questionnaires to WPOP registered in North Badung KPP Pratama and the analysis techniques using multiple linear regression analysis. Based on the results of the analysis, it is known that service quality, understanding of regulations and taxation sanctions have a positive effect on individual taxpayer compliance registered in North Badung KPP Pratama, with the value of calculating each variable greater than the label, and having a significance value greater than 0.05. Keywords : Quality Of Service;  Understanding Of Tax Regulations; Tax Sanctions; Individual Taxpayer Compliance.

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