Due Professional Care as a Moderating Variable to Independence Relationship to Audit Quality

This study aims to obtain empirical evidence of Moderating Due Professional Care on Auditor Independence. The population in this study are public accountants who work in the Public Accountant Office in the DKI Jakarta area. Sampling is done using purposive sampling. The primary data collection method used is the questionnaire method. Data were analyzed using Path Analysis with the structural equation model. The results showed that the direct effect of independence had a positive effect on Audit Quality, while Due Professional Care had no significant effect on Audit Quality. Research also shows that Due Professional Care has an effect on Independence

Download Full-text

Effect Of Independence, Integrity And Accountability Auditors On Audit Quality With Ethics Of Auditor As Moderating Variable (Study At Public Accountants Office In Medan)

Journal of Economics, Finance and Management Studies ◽

10.47191/jefms/v4-i8-17 ◽

2021 ◽

Vol 04 (08) ◽

Author(s):

Galumbang Hutagalung ◽

Keyword(s):

General Education ◽

Structural Equation ◽

Audit Quality ◽

Total Sample ◽

Auditor Independence ◽

Equation Model ◽

Survey Method ◽

Research Approach ◽

The Public ◽

Positive Effect

The purpose of this research to test and analyze the influence of auditor independence, integrity and accountability on audit quality moderated by ethics. This research approach is quantitative with associative research type. This research was conducted using a survey method by distributing questionnaires to auditors who work at the Public Accounting Firm in Medan. Sampling using purposive sampling, with a total sample of 90 respondents. The data were analyzed using the partial least squares structural equation model (SEM-PLS). The results of this study indicate that auditor independence has a significant and positive effect on audit quality. Auditor integrity has no effect on audit quality, and auditor accountability has a significant and positive effect on audit quality. In addition, this study also found that ethics did not moderate the influence of auditor independence on audit quality, ethics did not moderate the effect of auditor integrity on audit quality and ethics did not moderate the effect of accountability on audit quality. For this reason, auditors are expected to continue to improve their independence, integrity, accountability and ethics in order to improve audit quality, by continuing to carry out technical training that is sufficient to cover technical aspects as well as general education. The novelty of this research is that the researcher uses the majority of auditors to be in the category of young adults, which can be one of the factors causing the integrity variable to not affect audit quality.

Download Full-text

IS THE SUCCESS OF THE AUDIT DETERMINED BY THE AUDITOR'S EMOTIONAL INTELLIGENCE?

International Journal of Innovative Technologies in Economy ◽

10.31435/rsglobal_ijite/30122020/7327 ◽

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.

Download Full-text

PENGARUH ETIKA PROFESI DAN INDEPENDENSI AUDITOR TERHADAP PENDETEKSIAN FRAUD DENGAN PROFESIONALISME AUDITOR SEBAGAI VARIABEL MODERASI

Jurnal Magister Akuntansi Trisakti ◽

10.25105/jmat.v6i2.5559 ◽

2019 ◽

Vol 6 (2) ◽

pp. 145

Author(s):

Raviana Hassan

Keyword(s):

Data Collection ◽

Professional Ethics ◽

Fraud Detection ◽

Positive Influence ◽

Auditor Independence ◽

Primary Data ◽

Collection Method ◽

Questionnaire Method ◽

Positive Effect ◽

Public Accountant

AbstractThe objectives of this research to empirically analyze the influence of Professional Ethics and Independence of Auditors on Detection of Fraud with Auditor Professionalism as a Moderating Variable. The population in this research are auditors who worked on The Public Accountant Firm / Kantor Akuntan Publik (KAP). Sampling was conducted using a conviniance sampling. Primary data collection method used is questionnaire method. The data are analyzed by using Partial Lease Squares (PLS). The results showed that Professional Ethics, Independence and Auditor Professionalism had a positive effect on Fraud Detection. This study also shows that Auditor Professionalism as moderating is not able to strengthen the positive influence of Professional Ethics on Fraud Detection while Auditor Professionalism as moderator can strengthen the positive influence of Auditor Independence on Fraud Detection.

Download Full-text

The Moderation Effect of Religiosity on The Effect of Moral Equity to Auditor Ethical Behavior

Jurnal Ilmiah Akuntansi dan Bisnis ◽

10.24843/jiab.2021.v16.i02.p10 ◽

2021 ◽

Vol 16 (2) ◽

pp. 332

Author(s):

Anastania Balqis ◽

Zaenal Fanani

Keyword(s):

Ethical Behavior ◽

Structural Equation ◽

Equation Model ◽

Partial Least Square ◽

Least Square ◽

Primary Data ◽

Causality Analysis ◽

Moderation Effect ◽

The Public ◽

Public Accountant

This research aimed to obtain the information and empirical evidence on the moderation effect of religiosity on the effect of moral equity to auditor ethical behavior. This research was conducted at the Public Accountant in East Java. This research uses primary data to obtain vital information from respondents using saturated sampling method. Respondents of this study were 102 auditors who work at the Public Accountant in East Java. This study uses a causality analysis Structural Equation Model (SEM) based component or variance or with the model name of Partial Least Square (PLS). Hypothesis testing will be done with the help of software WarpPLS 5.0. The results of this research indicate that religiosity is proved to have significant positive effect on the effect of moral equity to auditor ethical behavior. This finding can be useful for an auditor to be able to understand that there are several factors which can influence and strengthen ethical behavior.

Download Full-text

Effect of guilt and the love of money on avoiding luxury clothing brand purchasing

TURKISH JOURNAL OF MARKETING ◽

10.30685/tujom.v6i1.106 ◽

2021 ◽

Vol 6 (1) ◽

pp. 21-31

Author(s):

İbrahim Bozacı

Keyword(s):

Low Income ◽

Structural Equation ◽

Equation Model ◽

Primary Data ◽

Luxury Brands ◽

Face To Face ◽

Love Of Money ◽

The Love Of Money ◽

Negative Effect ◽

Questionnaire Method

Consumers may avoid purchasing luxury brands, which may cause negative feelings, such as low income and moral beliefs. It is essential to know the factors that affect the intentions to avoid luxury consumption and develop suggestions for businesses that market these products and know this relatively less studied aspect of consumer behaviour. In this study, the feeling of guilt arising from purchasing high-priced luxury clothing products and the effect of love of money, which expresses the individual's approach to money, on avoiding purchasing these products is questioned. Within the scope of the research, primary data were collected by face-to-face questionnaire method in Kirikkale province of Turkey, and the obtained data were tested with the structural equation model. As a result of the analysis, the feeling of guilt and the love of money (except for the motivation and wealth dimension) affect avoidance of purchasing luxury clothing. It was concluded that the variable affecting this intention the most was guilt and that the success dimension of the love of money had a negative effect. Finally, the research results were interpreted, and recommendations were made to researchers and businesses.

Download Full-text

Etika Auditor sebagai Pemoderasi Fee Audit, Independensi, dan Kompetensi terhadap Kualitas Audit

Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis ◽

10.47747/jismab.v2i2.243 ◽

2021 ◽

Vol 2 (2) ◽

pp. 14-28

Author(s):

Amadea Devota ◽

Hero Priono

Keyword(s):

Significant Influence ◽

Structural Equation ◽

Audit Quality ◽

Partial Least Square ◽

Least Square ◽

Primary Data ◽

Quality Audit ◽

Audit Fee ◽

The Impact ◽

Public Accountant

The objective of this research is to test and analyze the impact of the audit fee, independency, and competency on audit quality with ethics of auditor as moderation variable of Public Accountant Firm in Surabaya. The sample used in the research as many as 10 Public Accountant Firms which are represented by 46 people of auditors and selected by convenience sampling method. Questionnaires is used as the primary data of this research, distributed right to the auditors in the Public Accountant Firms in Surabaya City that are used as research sample. The data analysis technique used Structural Equation Model (SEM) based Partial Least Square Analysis (PLS). The results in this research showed that (1) audit fee had positive and significant influence on audit quality, (2) independency had negative and significant influence on audit quality, (3) competency had positive and significant influence on quality audit, (4) ethics of auditor could moderate the influence on audit fee of quality audit, (5) ethics of auditor couldn’t moderate the influence on independency of quality audit, and (6) ethics of auditor could moderate the influence on competency of quality audit.

Download Full-text

FAKTOR PENENTU KUALITAS AUDIT DI KANTOR AKUNTAN PUBLIK DKI JAKARTA

JURNAL AKUNTANSI ◽

10.37932/ja.v7i2.48 ◽

2020 ◽

Vol 7 (2) ◽

pp. 85-99

Author(s):

Momon Momon ◽

Widarto Rachbini ◽

Amilin Amilin

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Professional Education ◽

Audit Quality ◽

Auditor Independence ◽

Significant Positive Effect ◽

Inferential Analysis ◽

Positive Effect ◽

Public Accountant

The study aims to analyze the effect of auditor competence and independence on audit quality. The sample used in this study were 151 samples (KAP) represented by the Auditor in DKI Jakarta. Data analysis uses descriptive and inferential analysis using multiple regression analysis. Hypothesis testing results indicate that there is a significant positive effect on Auditor Competence and Auditor Independence on Audit Quality. These results indicate that the higher (both) Auditor Competency and Auditor Independence, the Audit Quality will increase. Independent auditors should pay attention to their competencies. To improve audit quality, it is necessary to increase the competence of auditors by providing training and certification of expertise that supports the auditor profession in line with continuing professional education (PPL) programs. The role of regulators and accountants' associations (IAPI, IAI) in this case is also very necessary to monitor the implementation of the PPL program for auditors (accountants). Auditors who conduct audits must truly maintain and ensure independence both in fact and in appearance in order to produce quality audits. The existence of regulations that limit the length of the audit of a client conducted by the same public accountant, should also be supported by the KAP to rotate the auditor team, not only limited to the level of partners signing the audit report to further maintain its independence.

Download Full-text

PENGARUH KOMPETENSI, INDEPENDENSI DAN PENGALAMAN TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT KOTA TOMOHON DALAM PENGAWASAN PENGELOLAAN KEUANGAN DAERAH

ACCOUNTABILITY ◽

10.32400/ja.2352.2.1.2013.151-163 ◽

2013 ◽

Vol 2 (1) ◽

pp. 151

Author(s):

Marietta Sylvie Bolang ◽

Jullie J. Sondakh ◽

Jenny Morasa

Keyword(s):

Financial Management ◽

Local Governments ◽

Audit Quality ◽

Secondary Data ◽

Positive Influence ◽

Equation Model ◽

Primary Data ◽

Knowledge And Skills ◽

The Public

This study examined the influence of the auditors’ competency, independency, and experiences towards audit quality of financial auditing of the staff of inspectorate in Tomohon City as part of their supervision function. The finding of this study could be an important input for improving the quality of financial management of the local government since the policy of decentralization has given the local governments authority not only to manage natural resources but also their financial sector. However, as could be seen there are still a lot of problems related to financial management mostly caused by the poor knowledge and skills related to financial auditing of government offici als responsible for this specific task. It is common to find inconsistency in the financial report of internal auditor ( inspectorate ) and external auditor, Supreme Audit Agency ( Badan Pemeriksa Keuangan) .There were two variables in this study. Audit quality was the dependent variable ( Y ) while the independent variables elaborated into three variables, namely: auditor’s competency ( X1 ) , auditor’s independency ( X2 ) and auditor’s experiences ( X3 ) . There were 36 personnel of the Inspectorate’s Office of Tomohon City participated as the sources of this study. Thus, the population of this research is the Tomohon City Regional Inspectorate officers. Data used in this study were primary and secondary data, while questioner and indepth interview as well as document study used as the data collection methods. The first consecutive methods employed to obtain primary data while the last used for obtaining secondary data. Both data analyzed using the multiple linear regression techniques.This study found that the influence of independent variable which were competency, independency and experiences towards dependent variables which was audit quality was significant. The 0.645 value of coeficient determination showed the significant relationship between both variables. This means that the equation model used in this study found the significancy at about 64,5%. The remaining proportion which was 35,5% explained by the other factors which were not part of this model. After examining the hypotheses, it can be concluded that partially competency had positive influence but not too significant to the quality of the inspectorate officer. However, independency and experiences had a positive and significant influence to the auditing quality of the public servant working in the inspectorate’s office.This study recommends to improving the knowledge and skills of the public apparatus by conducting short courses and training in accounting and auditing.Keywords: audit quality, competency, independency and experiences

Download Full-text

Model Pengukuran Kualitas Audit Internal (Studi Pada Auditor Internal Pada Perusahaan Swasta, BUMD dan BUMN di Kota Medan)

Jurnal Samudra Ekonomi dan Bisnis ◽

10.33059/jseb.v11i2.2118 ◽

2020 ◽

Vol 11 (2) ◽

pp. 210-226

Author(s):

Novien Rialdy ◽

Maya Sari ◽

Edisah Putra Nainggolan

Keyword(s):

Structural Equation ◽

Audit Quality ◽

Quality Measurement ◽

Internal Audit ◽

Measurement Model ◽

Primary Data ◽

Equation Modeling ◽

Internal Auditors ◽

Competence Motivation ◽

Professional Care

The purpose of this study is to analyze the internal audit quality measurement model, with a study of internal auditors in private companies, BUMD and BUMN in Medan City. Determination of sample size is obtained by multiplying the number of construct variables with the total number of indicators, so as to obtain 170 people. Primary data were collected through questionnaire distribution techniques, and analyzed using Structural Equation Modeling method. The results of this study prove that there is a significant direct effect on independence, competence and motivation on due professional care; and there is a significant influence of independence, competence, motivation and due professional care on audit quality. Moreover, the results of this study found that indirectly, independence, competence and motivation proved to significantly influence audit quality through due professional care.

Download Full-text

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

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i02.p16 ◽

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.

Download Full-text