scholarly journals PENGARUH AUDIT TENURE, UKURAN PERUSAHAAN, DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT PERUSAHAAN YANG TERDAFTAR DI INDEKS LQ45 BURSA EFEK INDONESIA

2021 ◽  
Vol 8 (2) ◽  
Author(s):  
Annisa Sekar Irsa Fajrina ◽  
Julaika Putri Rohkhayatim
Keyword(s):  
Regression Analysis ◽  
Firm Size ◽  
Audit Quality ◽  
Quantitative Approach ◽  
Financial Statement ◽  
Panel Regression ◽  
Public Accounting ◽  
Accounting Firm ◽  
Using Data

In this study, we explore the effects of audit tenure, firm size, and public accounting firm size on audit quality of companies which are consistently listed in LQ45 index during August 2018 until January 2019 period. Sample of this research is the financial statement of the stated companies for 2015-2018 period. This research is conducted with quantitative approach using data panel regression analysis. The results indicate that 1) Audit tenure has negative significant effect and 2) Public accounting firm size has positive significant effect on audit quality. Meanwhile 2) Firm size doesn’t have significant effect on audit quality.

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 MASA PERIKATAN AUDIT, ROTASI AUDIT DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT

2018 ◽  
Vol 8 (1) ◽  
pp. 93
Author(s):  
Rahmita Dwinesia Paputungan ◽  
David Kaluge
Keyword(s):  
Regression Analysis ◽  
Firm Size ◽  
Audit Quality ◽  
Stock Exchange ◽  
Manufacturing Firms ◽  
Public Accounting ◽  
Accounting Firm ◽  
Analysis Techniques ◽  
Going Concern ◽  
Going Concern Opinion

The aim of this study is to examine empirically the affect of audit tenure, audit rotation and public accounting firm size towards audit quality. Audit quality is proxied by using a going concern opinion which is an auditor’s opinion that explain a going concern of their client’s entity in where they do the audit. This study use purposive sampling to determine samples from manufacturing firms listed in Indonesia Stock Exchange for the year 2010–2016, focus study from 2011-2016, with total observations 105 samples from 143 populations. Data analysis techniques that used is in the form of a logistic regression analysis. The result of this study shows that audit tenure and audit rotation has no significant affect towards audit quality meanwhile public accounting firm size significantly affect the audit quality with negative direction.

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 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 Faktor-faktor Penentu Tarif Biaya Audit Eksternal (Audit Fee) pada Perusahaan Non-Keuangan

2020 ◽  
Vol 5 (1) ◽  
pp. 177
Author(s):  
Robertus Nakacama Erik Tat ◽  
Dewi Murdiawati
Keyword(s):  
Regression Analysis ◽  
Firm Size ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Political Connection ◽  
Public Accounting ◽  
Accounting Firm ◽  
Audit Fee

The results of previous studies still indicate inconsistencies related to the determinants of the audit fee. The aims of this research is to examine the effect of company political connection, the existence of independent board commissioner, company complexity, public accounting firm size, and company profitability on the audit fee in non-financial companies listed in the Indonesia Stock Exchange on 2016-2018. The sampling technique that used in this research was purposive sampling and produced the number of sample was 130 companies. The data were analyzed by using multiple linear regression analysis. The results show that political connection, company complexity and public accounting firm size positively influence the audit fee. Meanwhile, the existence of independent board commissioner and company profitability do not affect the audit fee.

scholarly journals PENGARUH INDEPENDENSI DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK

2014 ◽  
Vol 5 (2) ◽  
pp. 240
Author(s):  
Amrulloh Amrulloh ◽  
Yuniarti Hidayah Suyoso Putra
Keyword(s):  
Audit Quality ◽  
Hypothesis Test ◽  
Financial Statements ◽  
Auditor Independence ◽  
Survey Method ◽  
Linear Regression Method ◽  
Public Accounting ◽  
Accounting Firm ◽  
Public Accountants

Public accountants are independent auditors who provide services to public, especially in the field of audit of financial statements made by the client. Public accountant’s task is to examine and provide an opinion on the fairness of financial statements of an entity based on the standards set by the Indonesian Institute of Accountants (IAI). Afflicting many companies which in turn involve public accountants, financial cases make the accountants to consider their audit quality. Some factors have a very important role in determining the audit quality, including the auditor independence and experience. Therefore, the issues examined in this study are: (1) Do the auditor’s independence and experience simultaneously have an influence on the quality of the audit? (2) Do the auditor’s independence and experience have a partial effecton audit quality? From that background, this research aims to (1) determine the simultaneous effect of auditor’s independence and experience on the quality of audit, (2) determine the partial effect of auditor’s independence and experience on the quality of audit. This research employs a survey method with questionnaires. The population of this research consists of auditors who work in Public Accounting Firm (KAP) in Malang. Data analysis is performed with validity and reliability test, and classical assumption test whereas hypothesis test with multiple linear regression method. The researcher uses and obtains the primary data by distributing questionnaires to 33 respondents. The result concludes that independence has a partial effect on the quality audit with significant level of 2,049. Simultaneously, the independence and the experience of the auditors affect the audit qualitywith significant level of 8,645. Therefore, both the auditor and the Public Accounting Firm (KAP) are expected to improve their audit quality.

scholarly journals Pengaruh Ukuran Perusahaan, Laba Rugi Operasi, Solvabilitas, Umur Perusahaan, Klasifikasi Industri, Dan Ukuran Kap Terhadap Audit Delay

2016 ◽  
Vol 8 (2) ◽  
pp. 66-88
Author(s):  
Charviena Charviena ◽  
Elis Tjhoa
Keyword(s):  
Firm Size ◽  
Financial Statement ◽  
Total Asset ◽  
Company Size ◽  
Financial Industry ◽  
Public Accounting ◽  
Accounting Firm ◽  
Total Debt ◽  
Big Four

The objective of this study was to obtain empirical evidence about the effect of company size, profit or loss, solvability, age of company, classification of industry, and public accounting firm size towards audit delay. In this study, company size was measured by log total asset, profit or loss measured by company’s operational profit or loss, solvability measured by total debt to total asset (TDTA) ratio, age of company measured since company establishment year until year of financial statement, classification of industry measured by non financial or financial industry, public accounting firm size measured by big four or non-big four. The object of this study was the company listed in Indeks Kompas 100 between 2012- 2014, sample was selected with purposive sampling, and the statistic method used in this study was multiple regression. The result of this study was profit or loss, solvability, age of company, classification of industry, and public accounting firm size had no effect towards audit delay, while company size had significant effect towards audit delay. All independent variables had significant effect towards audit delay simultaneously. Keywords : Audit Delay, Classification of Industry, Company Age, Company Size, Profit or loss, Public Accounting Firm Size, Solvability

scholarly journals PENGARUH PELAKSANAAN STANDAR AUDIT BERBASIS INTERNATIONAL STANDARDS ON AUDITING (ISA) TERHADAP KUALITAS AUDIT

2017 ◽  
Vol 9 (1) ◽  
pp. 55
Author(s):  
Devianti Harahap ◽  
NR Handiani Suciati ◽  
Evita Puspitasari ◽  
Sakina Rachmianty
Keyword(s):  
Financial Services ◽  
Audit Quality ◽  
International Standards ◽  
Research Approach ◽  
Public Accounting ◽  
Accounting Firm ◽  
Auditing Standards ◽  
Big Four ◽  
Descriptive Method

Abstract. An effort to improve the quality of auditing in Indonesia is achieved by applying the latest auditing standards, which refer to the International Standards on Auditing (ISA). The purpose of this research is to examine the influence of the implementation of auditing standards based on International Standards on Auditing (ISA) towards audit quality. Independent variables of this research is the effects of the implementation of auditing standards based on International Standards on Auditing (ISA) towards audit quality. The dependent variable of this research is audit quality. The method that was used in this research is descriptive method by using the survey research approach of data. The research was employed for a sample consisting of 40 auditors who work at Public Accounting Firm in Bandung which are registered in Financial Services Authority (FSA) and Big Four Public Accounting Firm . The analysis method that was used in this research is simple linear regression anlysis. The result shows that the implementation of auditing standards based on International Standards on Auditing (ISA) has a significant influence on the audit quality at 15,2%, and the rest of 84,2% is influenced by other variables which are not included in this research.Keywords: international standards on auditing (isa);  audit quality Abstrak. Salah satu upaya untuk meningkatkan kualitas audit di Indonesia adalah dengan diterapkannya standar audit yang mengacu kepada International Standards on Auditing (ISA) oleh Institut Akuntan Publik Indonesia (IAPI). Penelitian ini bertujuan untuk menguji kembali apakah pelaksanaan standar audit berbasis ISA telah berpengaruh terhadap kualitas audit pada Kantor Akuntan Publik. Penelitian dilakukan dengan menggunakan variabel independen yaitu pelaksanaan standar audit berbasis ISA, sedangkan variabel dependen dalam penelitian ini adalah kualitas audit. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dengan jenis penelitian survey data. Sampel yang digunakan yaitu sebanyak 40 auditor pada Kantor Akuntan Publik Komisariat Wilayah Bandung yang terdaftar di Otoritas Jasa Keuangan. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier sederhana. Hasil penelitian menunjukkan bahwa pelaksanaan standar audit berbasis ISA berpengaruh secara signifikan sebesar 51,6% terhadap kualitas audit, sedangkan sisanya sebesar 48,4% dapat dijelaskan oleh variabel lain diluar penelitian ini.Kata Kunci: international standards on auditing (isa); kualitas  audit

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.

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