scholarly journals PENGARUH INDEPENDENSI TERHADAP KUALITAS AUDIT INSPEKTORAT DALAM PENGAWASAN KEUANGAN DAERAH DENGAN KECERDASAN SPIRITUAL SEBAGAI VARIABEL MODERASI

2019 ◽  
Vol 1 (2) ◽  
pp. 86-94
Author(s):  
Abdul Gaffar
Keyword(s):  
Empirical Study ◽  
Audit Quality ◽  
Auditor Independence ◽  
Research Data ◽  
City Government ◽  
Spiritual Intelligence ◽  
South Sulawesi ◽  
Collection Data ◽  
Financial Oversight

The Effect of Auditor Independence on Inspectorate Audit Quality in Regional Financial Oversight with Spiritual Intelligence as a Moderation Variable: Empirical Study of South Sulawesi Regency / City Government. This study aims to study the effect of independence on audit quality with spiritual intelligence as a moderating variable. The sample of this study was 96 authorized officials in the district / city government of South Sulawesi province. The research data was taken from a questionnaire that was distributed to respondents for data collection. Data were analyzed by path analysis. The results showed that the independence of the auditor can determine the audit quality of the district / city government of South Sulawesi province. through spiritual intelligence can improve audit quality.   Pengaruh Independensi Auditor terhadap Kualitas Audit inspektorat dalam Pengawasan Keuangan Daerah dengan  Kecerdasan Spiritual sebagai Variabel Moderasi: Studi Empiris pada Pemerintah Kabupaten/Kota Sulawesi Selatan. Penelitian ini bertujuan untuk mengetahui pengaruh Independensi terhadap kualitas audit dengan kecerdasan spiritual sebagai variabel moderasi. Sampel penelitian ini sebanyak 96 aparat inspektorat pemerintah kabupaten/kota provinsi Sulawesi Selatan. Data penelitian diambil dari kuesioner  yang dibagikan kepada responden untuk mengumpulkan data. Data dianalisis dengan analisis jalur. Hasil penelitian menunjukkan bahwa independensi auditor dapat menentukan kualitas audit inspektorat pemerintah kabupaten/kota provinsi Sulawesi selatan. melalui kecerdasan spiritual dapat meningkatkan kualitas audit.

scholarly journals Auditor Competence, Independence And Their Influence On Audit Quality (Empirical Study At Public Accountant Office Of Padang)

2019 ◽  
Author(s):  
Agussalim
Keyword(s):  
Decision Making ◽  
Linear Regression ◽  
Audit Quality ◽  
Auditor Independence ◽  
High Quality ◽  
Financial Reports ◽  
Client Relationship ◽  
Regression Correlation ◽  
Public Accountant

High quality of audit will produce reliable financial reports as a basis for decision making. This study aims to investigate the influence of auditors competence and independence toward audit quality either partially or simultaneously. The sample of this study is auditor at Public Accountant Office of Padang a total of 32 respondent. The analysis of data is conducted by using multiple linear regression, correlation and determination. The results of this study shows that educational indicator in auditor competence is more dominant contributing of 34.42%, while auditor independence for indicator of long auditor - client relationship is more dominant of 25.49%. In terms of audit quality, timely indicator gives the larget contribution of 25.40%. Either partially or simultaneously the competence and independence influence significantly toward quality audit. This is supported by information generated in this study that the degree of sensitivity is very strong of 81. 17% where the level of truth or accuracy of audit quality is determined by the competence and independence of the auditors. Based on the analysis result, it shows that the competence and independence affect the audit quality at Public Accountant Office of Padang either partially or simultaneously which produce a good quality of the audit work.

scholarly journals A theoretical approach to auditor independence and audit quality

2020 ◽  
Vol 17 (2) ◽  
pp. 124-141
Author(s):  
Rahman Yakubu ◽  
Tracey Williams
Keyword(s):  
Audit Committee ◽  
Audit Quality ◽  
Audit Fees ◽  
Auditor Independence ◽  
Accounting Scandals ◽  
Audit Firms ◽  
Mandatory Audit Firm Rotation ◽  
The Impact ◽  
Insight Into

Auditor independence and the quality of audit report is of growing concern to regulators, institutional investors and stakeholders as a series of accounting scandals have undermined the professionalism of auditors. The findings from this study produced an insight of how auditor’s independence improve audit quality and that abnormal audit fees is as a result of additional effort for auditor to carry out rigorous audit engagement as a result of wider audit scope; that mandatory audit firm rotation will enhance auditor independence, and that audit committee with nonexecutive independence will promote audit quality. The study also finds that in terms of auditor size, smaller audit firms that belong to professional bodies will provide higher audit quality. The main conclusion of this research is that where an auditor is fully independent in carrying out audit engagement with strong resistance to fees pressure will enhance audit quality. This research provides insight into the impact of IFRS adoption on audit fees.

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 The Influence of Spiritual Intelligence on Leadership Competency in The Scope of Government Institutions

2021 ◽  
Vol 3 (2) ◽  
pp. 170-182
Author(s):  
Dian Novita Siswanti ◽  
Rozainee Khairuddin ◽  
Fatimah Wati Halim
Keyword(s):  
Hypothesis Test ◽  
Leadership Competencies ◽  
City Government ◽  
Spiritual Intelligence ◽  
Test Results ◽  
Organizational Goals ◽  
Statistical Analysis Method ◽  
Leadership Competence ◽  
Government Authority

The success of an organization cannot be separated from the quality of a leader. Leaders have an important role in achieving the success of an organization. For this reason, a competent leader is needed, so that he is able and proficient in managing the system applied in an organization. This study aims to determine the effect of spiritual intelligence on leadership competencies of leaders within the scope of government agencies. Subjects in this study, leaders within the scope of government totaling 300 leaders in the Makassar City Government Authority. The measuring instrument used is based on the Emmons and Swiderski theory. The statistical analysis method applied is the ordinal regression analysis. Hypothesis test results showed that spiritual intelligence affects leadership competence (p = 0.000), with a contribution of 6.9%. This research implies that it becomes the input for leaders to increase the level of spiritual intelligence so that they can become competent leaders in carrying out their duties and responsibilities, and can implement systems and manage human resources to achieve maximum results from organizational goals.

Tax services, consequence severity, and jurors' assessment of auditor liability

2013 ◽  
Vol 29 (1) ◽  
pp. 50-75 ◽  
Author(s):  
John M. Thornton ◽  
Michael K. Shaub
Keyword(s):  
Audit Quality ◽  
Auditor Independence ◽  
Tax Planning ◽  
Court Case ◽  
Content Type ◽  
Auditor Liability ◽  
Audit Failure ◽  
The Impact ◽  
Independence In Appearance

Purpose – The purpose of this research is to determine whether the type of tax services provided by a public accounting firm to its audit client and the consequence severity of an audit failure impact jurors' assessment of audit quality and auditor liability. Design/methodology/approach – The authors administer a court case to 168 jurors manipulating three levels of tax services provided to an audit client (none, tax preparation, and aggressive tax planning services); two levels of consequence severity of the alleged audit failure, observing the impact on jurors' assessment of audit quality, auditor responsibility for audit failure; and damages awarded the plaintiff. Findings – Consistent with recent US regulations, jurors perceive the quality of the audit to be lower when auditors provide aggressive tax planning services, but not for tax preparation services. Damages are greater when auditors provide aggressive tax planning services across both levels of consequence severity. Research limitations/implications – The results indicate that the type of tax services provided may impact jurors' views of audit quality and damage assessments against auditors. The questionnaire uses previously validated measures, but the results may not be generalizable to jurors in all jurisdictions. Practical implications – Though empirical evidence is mixed at best about the impact of auditors providing non-audit services on auditor independence in fact, auditor independence in appearance, and thus audit quality, such impacts may affect the way jurors perceive the situation. Originality/value – The study directly tests the implications for auditor liability of new restrictions on tax services and more accurately measures the impact of consequence severity, using actual jurors.

scholarly journals An empirical analysis of the effect of audit quality on financial reporting fraud

2012 ◽  
Vol 9 (4-4) ◽  
pp. 391-399
Author(s):  
Fujen Daniel Hsiao ◽  
Jerry W. Lin ◽  
Joon S. Yang
Keyword(s):  
Earnings Management ◽  
Financial Reporting ◽  
Audit Quality ◽  
Reporting Quality ◽  
Auditor Independence ◽  
External Auditors ◽  
The Relationship ◽  
Financial Reporting Fraud

Several highly publicized financial reporting fraud cases (e.g., Enron, Tyco International, and WorldCom) have put the role of external auditors and quality of their audit in ensuring corporate financial reporting quality under considerable scrutiny. Much research has been conducted on the determinants of earnings management. Since earnings management is inherently unobservable, most studies use various measures of accruals as proxies for earnings management. This study examines the relationship between audit quality and a more direct measure of earnings management – financial reporting fraud. Contrary to the concerns that nonaudit services are the primary reason for auditor independence impairment that results in lower audit and earnings quality, this study finds no significant relationship between reporting fraud and fees paid to auditors for various services.

scholarly journals DETERMINANTS ON AUDIT QUALITY OF CITY INSPECTORATES IN SOUTH SULAWESI PROVINCE

2017 ◽  
Vol 68 (8) ◽  
pp. 104-113
Author(s):  
A. Usman ◽  
N. Nagu ◽  
Syahrir ◽  
S. Sundari
Keyword(s):  
Audit Quality ◽  
South Sulawesi

scholarly journals FACTORS AFFECTING AUDIT QUALITY OF COMPUTER BASED ACCOUNTING INFORMATION SYSTEMS

2020 ◽  
Vol 1 (3) ◽  
pp. 419-436
Author(s):  
Muhammad Reza Putra ◽  
Huda Aulia Rahman
Keyword(s):  
Audit Quality ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Auditor Independence ◽  
Factors Affecting ◽  
Accounting Information Systems ◽  
Computer Based ◽  
Collection Period

The purpose of this study was to determine the effect of independence, competence, objectivity, and auditor integrity on audit quality on computer-based AIS. The object of research used was auditors in KAP Bekasi area, with a data collection period from March to April 2020. The data obtained were processed by multiple linear regression analysis using SPSS 26 software. The research results obtained were the auditor's competence and integrity influencing the audit quality of SIA-based computer, while auditor independence and objectivity do not affect the audit quality of computer-based SIA.

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