Determinants of Audit Quality at Public Accounting Firms

2021 ◽  
Vol 6 (3) ◽  
pp. 134-143
Author(s):  
Audrey Michelle Wenny Yolanda ◽  
Kartini Kartini ◽  
Grace T. Pontoh
Keyword(s):  
Audit Quality ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Primary Data ◽  
Public Accounting ◽  
Accounting Firms ◽  
Education Experience ◽  
Audit Fee ◽  
Public Accounting Firms

Objective – This study aims to examine and prove the effect of education, experience and audit fee on audit quality. Methodology – The data used are primary data in the form of questionnaires distributed to auditors, both senior and junior auditors at Public Accounting Firms located in Sulawesi. The questionnaires distributed to respondents were 46 auditors and 42 questionnaires were returned and able to processed. Findings – This research used a quantitative approach by measuring the objective data through scientific calculations, derived from samples of certain objects to answer a number of questions. The sampling technique used in this study is purposive sampling by using certain criteria and the model used is multiple linear regression analysis. The results of this study indicate that education, experience and audit fee have an effect on audit quality. Novelty – Audit quality is a representation of the auditor's performance as an audit service provider and also the auditee as an audit service user. As a liaison between the interests of financial statement users and the company, auditors are required to improve the quality of their services which in turn will have an impact on quality of the audit results. Auditors with adequate education and experience and appropriate audit fee in performing audit services will have an effect on the quality of the resulting audit. Type of Paper: Empirical JEL Classification: M40, M49. Keywords: Audit, Education; Experience; Fee; Quality

The Effect of Education, Experience, and Audit Fee on Audit Quality

2021 ◽  
Vol 12 (1) ◽  
pp. 75-75
Author(s):  
Kartini Kartini ◽  
Grace T. Pontoh ◽  
Audrey Michelle Wenny Yolanda
Keyword(s):  
Audit Quality ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Accounting Firms ◽  
Education Experience ◽  
Audit Fee ◽  
Adequate Education ◽  
Keywords Education

Audit quality is a representation of the auditor's performance as an audit service provider and also the auditee as an audit service user. As a liaison between the interests of users of financial statements and the interests of the company, auditors are required to improve the quality of their services which in turn will have an impact on quality audit results. Auditors with adequate education and experience and appropriate audit fee in performing audit services will have an effect on the quality of the resulting audit. This study aims to examine and prove the effect of education, experience and audit fee on audit quality. The data used are primary data in the form of questionnaires distributed to auditors, both senior auditors and junior auditors at Public Accounting Firms located in Sulawesi. The questionnaires distributed to respondents were 46 auditors and 42 questionnaires were returned and able to processed. This study used a quantitative approach with purposive sampling and multiple linear regression analysis. The results of this study indicate that education, experience and audit fee have an effect on audit quality Keywords: Education; Experience; Audit Fee; Audit Quality

scholarly journals ANALISIS FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN PADA SEKTOR PERUSAHAN MANUFAKTUR YANG TERDAFTAR Di BURSA EFEK INDONESIA

2021 ◽  
Vol 3 (1) ◽  
pp. 153
Author(s):  
Delviana Dama Yanti
Keyword(s):  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Public Accounting ◽  
Accounting Firms ◽  
External Auditors ◽  
Public Accounting Firms ◽  
Fraudulent Financial Statements

ABSTRACT The purpose of this research is see the effect of pentagon fraud proxied by financial targets, nature of the industry, quality of external auditors, change of auditors, number of CEOs who frequently detect fraud in financial statements. Financial statement fraud in this study was measured using the proxies of Return on Assets, Receivables, selection of audit services at public accounting firms, changes in public accounting firms, changes in directors, and the number of CEO photos. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2017-2019. This study uses a purposive sampling technique so, there are 48 financial reports from 25 manufacturing companies. The analytical method used is multiple linear regression analysis with SPSS version 20. The results of this study indicate that financial targets, nature of industry, quality of external auditors and the number of CEOs who often do not have a significant effect in the handling of fraudulent financial statements. Meanwhile, changes in auditors and changes in direction have a significant effect on fraudulent financial statements

Pengaruh Profesionalisme dan Etika Profesi Terhadap Pertimbangan Tingkat Materialitas Dalam laporan Keuangan

2021 ◽  
Vol 3 (2) ◽  
pp. 189-204
Author(s):  
Heryani Siti Nudyah
Keyword(s):  
Professional Ethics ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Public Accounting ◽  
Accounting Firms ◽  
Central Java ◽  
Public Accounting Firms

ABSTRACT This study aims to determine how the influence of professionalism and professional ethics on the consideration of the level of materiality in financial statements in public accounting firms, especially in the provinces of Yogyakarta and Central Java. This research is a survey research conducted on auditors who work in public accounting firms with a sampling technique by distributing questionnaires both in person and online. The number of questionnaires processed was 40 questionnaires, with details of 20 questionnaires from google form and 20 questionnaires from questionnaires. Data were analyzed using multiple linear regression analysis. The data used in this study used primary data obtained from the questionnaire method given directly to the auditors of public accounting firms in Yogyakarta and also Central Java, namely Surakarta and Semarang. The results of the study show that Professionalism and Professional Ethics affect the consideration of the level of materiality in the financial statements Keywords: professionalism, professional ethics, materiality level considerations

scholarly journals Pengaruh Tekanan Waktu, Tindakan Supervisi dan Locus of Control Terhadap Penghentian Prematur Atas Prosedur Audit

2017 ◽  
Vol 1 (2) ◽  
pp. 119
Author(s):  
Mega Rosdiana
Keyword(s):  
Locus Of Control ◽  
Audit Quality ◽  
Time Pressure ◽  
Research Result ◽  
Sampling Technique ◽  
Primary Data ◽  
Public Accounting ◽  
Audit Risk ◽  
Accounting Firms ◽  
Public Accounting Firms

 Premature sign off of audit procedure is one of those behaviors that can reduce audit quality. The present study was intended to examine whether time pressure, supervision, and  locus of control affect  the premature sign off of the audit procedure. The population used in this study is all auditors working at Public Accounting Firms in Surabaya. The data used is the primary data in the form of questionnaires distributed to the respondents.  The sampling technique used is purposive sampling. The sample of research is 50 auditors from 17 Public Accounting Firms in Surabaya. Data analysis techniques used is multiple regressions. The results of this research  showed  that time pressure, supervision and locus of control affected the premature sign off  of  the audit procedures. The implication of this research result for the auditor is the higher the premature discontinuation of the audit procedure performed by the auditor will result in decreased audit quality and increased audit risk.  

scholarly journals Analisis Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Pada Sektor Perusahaan Manufaktur

2021 ◽  
Vol 17 (1) ◽  
pp. 31-46
Author(s):  
Delviana Dama Yanti ◽  
Munari Munari
Keyword(s):  
Locus Of Control ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Public Accounting ◽  
Accounting Firms ◽  
External Auditors ◽  
Public Accounting Firms

The purpose of this research is to see the effect of pentagon fraud that proxied by financial targets, nature of the industry, quality of external auditors, change of auditors, number of CEOs who frequently detect fraud in financial statements. Financial statement fraud in this study was measured using the proxies of Return on Assets, Receivables, selection of audit services at public accounting firms, changes in public accounting firms, changes in directors, and the number of CEO photos. The population in research study are use manufacturing companies who listed on the Indonesia Stock Exchange (BEI) in 2017-2019. This research uses a purposive sampling technique so, there are 48 financial reports from 25 manufacturing companies. The analytical method used in this research is multiple linear regression analysis with SPSS version 20. The results of this research indicate that financial targets, nature of industry, quality of external auditors and the number of CEOs who often don’t have a significant effect in the handling of fraudulent financial statements. Meanwhile, changes in auditors and changes in direction have a significant effect from pentagon fraud side on fraudulent financial statements.Tujuan penelitian ini adalah untuk menganalisis pengaruh moderasi locus of control, faktor-faktor yang mempengaruhi sistem informasi keuangan pada kantor kecamatan di kota Semarang. Populasi penelitian ini adalah 16 Kantor Kecamatan di Kota Semarang dan diperoleh 54 kuesioner, kemudian dianalisis analisis regresi moderasi (MRA). Dari hasil penelitian pengaruh Locus of Control Moderation terhadap Efektifitas Sistem Informasi Keuangan pada Kantor Kecamatan Kota Semarang Provinsi Jawa Tengah diperoleh hasil penelitian hipotesis pertama yaitu pengaruh manajemen puncak terhadap efektivitas sistem informasi, untuk menguji pengaruh kepuasan pengguna terhadap efektivitas sistem informasi, untuk menguji pengaruh budaya organisasi terhadap efektivitas sistem informasi. Efektivitas sistem informasi, untuk menguji pengaruh locus of control terhadap hubungan antara manajemen puncak terhadap efektivitas sistem informasi, untuk menguji pengaruh locus of control antara kepuasan pengguna terhadap efektivitas sistem informasi dari hasil penelitian menghasilkan pengaruh yang positif dan signifikan.

scholarly journals PENGARUH PRINSIP INTEGRITAS, OBJEKTIVITAS DAN PERILAKU PROFESIONAL TERHADAP KUALITAS AUDIT PADA KAP KOTA MAKASSAR

2020 ◽  
Vol 5 (2) ◽  
Author(s):  
Nur Azizah Basmar
Keyword(s):  
Audit Quality ◽  
Sampling Technique ◽  
Professional Behavior ◽  
Primary Data ◽  
Validity And Reliability ◽  
Public Accounting ◽  
Accounting Firms ◽  
Regression Techniques ◽  
Public Accountants ◽  
The City

ABSTRAK Penelitian ini bertujuan untuk mengetahui apakah prinsip integritas, prinsip objektivitas dan prinsip perilaku profesional berpengaruh terhadap kualitas audit pada kantor akuntan publik (KAP) di kota Makassar. Pengumpulan data menggunakan data primer yang diperoleh dari kuesioner dengan menggunakan teknik Nonprobality Sampling (Sampel Jenuh). Populasinya adalah seluruh akuntan publik di kota makassar sejumlah 56 auditor, sedangkan sampel yang diambil berjumlah 56 responden. Hasil kuesioner tersebut telah diuji validitas dan reliabilitasnya, juga telah diuji asumsi klasik berupa asumsi normalitas, asumsi heterokedastisitas, asumsi multikolinieritas dan autokorelasinya. Metode analisis data menggunakan teknik regresi berganda.  Hasil penelitian menunjukkan bahwa prinsip perilaku profesional tidak berpengaruh signifikan terhadap kualitas audit, sedangkan prinsip integritas dan prinsip objektivitas berpengaruh signifikan terhadap kualitas audit. Dari hasil tersebut, prinsip integritas dan objektivitas layaknya menjadi perhatian bagi akuntan publik untuk menciptakan kualitas audit yang baik.Kata kunci: Prinsip Integritas; Objektivitas; Perilaku Profesional; Kualitas Audit ABSTRACT This study aimed to determine whether the principles of integrity, objectivity principles, and principles of professional behavior affect audit quality at public accounting firms (KAP) in Makassar. Data collection uses primary data obtained from questionnaires using the Nonprobality Sampling technique. The population was all public accountants in the city of Makassar, totaling 56 auditors, while the sample taken amounted to 56 respondents. The results of the questionnaire have been tested not only for validity and reliability, but also for classic test assumptions in the form of normality assumptions, heteroskedasticity assumptions, multicollinearity, and autocorrelation assumptions. The method of data analysis uses multiple regression techniques. The results showed that the principle of professional behavior had no significant effect on audit quality. In contrast, the law of integrity and objectivity policies had a significant impact on audit quality. From these results, the principle of honesty and objectivity should be a concern for public accountants to create good audit quality. Keywords: Integrity Principle; Objectivity; Professional Behavior; Audit Quality

scholarly journals DETERMINAN KUALITAS AUDIT DI KANTOR AKUNTAN PUBLIK JAKARTA TIMUR

2021 ◽  
Vol 5 (1) ◽  
pp. 76-87
Author(s):  
Alya Lena ◽  
M. Nurrasyidini ◽  
Daram Heriansyah
Keyword(s):  
Audit Quality ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Analysis Data ◽  
Multiple Linear Regression Analysis ◽  
Auditor Independence ◽  
Coefficient Of Determination ◽  
Public Accounting ◽  
Accounting Firms ◽  
Public Accounting Firms

 The purpose of This study is to study the effect of accounting knowledge, auditor experience, auditor independence, and auditor integrity on audit quality in East Jakarta public accounting firms. The method used in this research is quantitative method, where the variables studied are accounting knowledge, auditor experience, auditor independence and auditor integrity as independent variables and Audit Quality as the dependent variable. The population used in this study were all public accounting firms registered in the East Jakarta area. The sample selection technique used purposive sampling and the data were collected using a questionnaire and processed using SPSS software. Data processing and analysis techniques used in this study are accounting analysis, descriptive statistical analysis, data quality test, multiple linear regression analysis, classical assumption test, hypothesis testing and coefficient of determination. The results of the study show that Accounting Knowledge, Auditor Experience, Auditor Independence, and Auditor Integrity have an influence on the dependent variable (Audit Quality).

scholarly journals INDEPENDENSI, KOMPETENSI, PENGALAMAN KERJA, DAN DUE PROFESSIONAL CARE: PENGARUHNYA TERHADAP KUALITAS AUDIT YANG DIMODERASI DENGAN ETIKA PROFESI (Studi Empiris pada Kantor Akuntan Publik se-Jawa Tengah dan DIY)

2018 ◽  
Vol 1 (1) ◽  
pp. 75-88
Author(s):  
Widia Arum Ningtyas ◽  
Mochammad Abdul Aris
Keyword(s):  
Regression Analysis ◽  
Work Experience ◽  
Professional Ethics ◽  
Audit Quality ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Public Accounting ◽  
Professional Care

The purpose of this study was to analyze the effect of the independence, competence, work experience ,and  due professional care to the quality of the audit and the independence, competence, work experience and due professional care on audit quality that is moderated by the ethics of the profession, especially at the internal auditors working in public accounting in Cental Java and Yogyakarta. The population in this study are all auditors who work in public accounting in Central Java and Yogyakarta. The sampling technique used was purposive sampling method, with the acquisition of a sample of 78 respondents. The primary data collection using the questionnaire. The data are analyzed using multiple linear regression analysis and moderated regression analysis (MRA). The results of the analysis proved that the variable independence, competence, work experience, due professional care, the interaction of the independence of the ethics of the profession, and the interaction of experience working with professional ethics partially significant effect on audit quality, while the interaction of competence with professional ethics and interaction due professional care with ethics profession partially no significant effect on audit quality.

PENGARUH FEE AUDIT, KOMPETENSI AUDITOR, ETIKA AUDITOR DAN TEKANAN ANGGARAN WAKTU TERHADAP KUALITAS AUDIT KANTOR AKUNTAN PUBLIK WILAYAH BALI

2019 ◽  
Vol 1 (2) ◽  
pp. 49-65
Author(s):  
Ni Made Sunarsih ◽  
Ni Putu Shinta Dewi ◽  
I Made Candra Wira Wiguna
Keyword(s):  
Audit Quality ◽  
Time Budget ◽  
Sampling Technique ◽  
Financial Statements ◽  
Primary Data ◽  
Public Accounting ◽  
The Public ◽  
Audit Fee ◽  
Time Budget Pressure ◽  
Public Accountant

Audit quality is very important in order to maintain the trust of clients and those who use audit reports. The profession of public accounting is a profession of public trust. From the profession of public accounting, the public expects a free and impartial assessment of the information presented by company management in financial statements where the public accounting profession is responsible for raising the level of reliability of the company's financial statements, so that people obtain reliable financial information as a basis for decision making. This study aims to re-examine the effect of audit fee variables, auditor competence, auditor ethics and time budget pressure on audit quality. The type of data used is primary data. This research was conducted at the Bali Regional Public Accountant Office. The sampling technique uses purposive sampling technique. The data analysis technique uses multiple linear regression. The population in this study were 86 auditor samples in this study were 39 auditors who worked at least 1 year and had been assigned to field work. Based on the results of the study showed that the audit fee variable, auditor competency and auditor ethics had a positive effect on audit quality at the Bali Regional Public Accountant Office. While the results of the study show that the time budget pressure variables negatively affect audit quality at the Bali Regional Public Accountant Office.

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