scholarly journals Pengaruh Sistem Pengendalian Mutu dan Kompetensi Auditor Dalam Meningkatkan Kualitas Audit

2020 ◽  
Vol 8 (2) ◽  
pp. 217-226
Author(s):  
David HM Hasibuan ◽  
Vanny Silviana Wijaya
Keyword(s):  
Quality Control ◽  
Control System ◽  
Audit Quality ◽  
Quality Control System ◽  
Primary Data ◽  
Public Accounting ◽  
Accounting Firms ◽  
Public Accounting Firms ◽  
Public Accountants ◽  
Public Accountant

The increasing number of public accounting firms in Indonesia certainly creates very tight competition among public accounting firms in getting clients. With the existence of the cases related to external auditors, it is very natural that companies become very critical in selecting public accounting firms. To overcome this, public accounting firms and public accountants need to improve their audit quality in order to produce relevant and reliable information so as to make accounting information useful in making decisions. This research aims to analyze the effects of the quality control system and auditor competence in improving audit quality on public accountant auditors in Jakarta. The research method used in this research was descriptive research with a quantitative approach. The population was all public accountant auditors registered in Directory AP & KAP 2019 in the Jakarta area compiled by the Indonesian Institute of Certified Public Accountants (IAPI). The sampling technique  was convenience sampling. The type of data was primary data using a questionnaire as a primary data collection method. The data analysis technique was the statistical analysis method using the SPSS program. The processing method was multiple linear regression analysis. The results show that partially there is a positive and significant effect of the quality control system (significance value of 0,000 < 0,05 and t count value of 5,995 > 1,969) and auditor competence (significance value of 0,000 < 0,05 and t count value of 8,859 > 1,969) in improving audit quality on public accountant auditors in Jakarta. Moreover, the results of this research also indicate that there is a positive and significant effect of the quality control system and auditor competence simultaneously in improving audit quality on public accountant auditors in Jakarta, which is illustrated by a significance value of 0,000 < 0,05 and F count value of 173,519 > 3,029.   Keywords: Quality Control System, Auditor Competence, Audit Quality

scholarly journals PENGARUH SISTEM PENGENDALIAN MUTU KANTOR AKUNTAN PUBLIK TERHADAP EFEKTIVITAS PERENCANAAN AUDIT

2016 ◽  
Vol 4 (1) ◽  
Author(s):  
Tb. Aman Fathurochman
Keyword(s):  
Quality Control ◽  
Control System ◽  
Quality Control System ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Public Accounting ◽  
Accounting Firm ◽  
Verification Method ◽  
Audit Planning ◽  
Public Accountant

Abstract. This study aims to determine the description of Quality Control System of Public Accountant Firm and the Effectiveness of Audit Planner at Public Accounting Firm in Bandung and Cimahi, and to know the effect of public accountant quality control system on the effectiveness of audit planning. The research method used is descriptive-verification method with quantitative approach. Data obtained from primary data by using questionnaire. To analyze the data of the researcher using Spearman Rank correlation coefficient analysis and coefficient of determination. Based on the results of this study showed that the quality control system of public accounting firms in Bandung and Cimahi included in the category very well that is, equal to 91.63%. While the effectiveness of audit planning included in category very good / effective that is equal to 85,56%. Quality control system of public accountant office has a positive effect on the effectiveness of audit planning that is equal to 0,2079 or 20,79%. Keywords: Quality Control System of Public Accounting Firm; Effectiveness of Audit Planning. Abstrak. Penelitian ini bertujuan untuk mengetahui gambaran Sistem Pengendalian Mutu Kantor Akuntan Publik dan Efektivitas Perencana Audit pada Kantor Akuntan Publik di Bandung dan Cimahi, serta untuk mengetahui pengaruh sistem pengendalian mutu kantor akuntan publik terhadap efektivitas perencanaan audit. Metode penelitian yang digunakan adalah metode deskriptif-verifikatif dengan pendekatan kuantitatif. Data diperoleh dari data primer dengan menggunakan kuesioner. Untuk menganalisis data peneliti menggunakan analisis koefisien korelasi Rank Spearman dan koefisien determinasi. Berdasarkan hasil penelitian ini menunjukan bahwa sistem pengendalian mutu kantor akuntan publik di Bandung dan Cimahi termasuk dalam kategori sangat baik yaitu, sebesar 91,63%. Sedangkan efektivitas perencanaan audit termasuk dalam kategori sangat baik/efektif yaitu sebesar 85,56%. Sistem pengendalian mutu kantor akuntan publik berpengaruh positif terhadap efektivitas perencanaan audit yaitu sebesar 0,2079 atau 20,79%. Kata Kunci: Sistem Pengendalian Mutu Kantor Akuntan Publik; Efektivitas Perencanaan Audit

scholarly journals The effect of quality control system on audit quality

2020 ◽  
Vol 9 (4) ◽  
pp. 419-425
Author(s):  
Khansa Shahibah ◽  
Bambang Hariadi ◽  
Zaki Baridwan
Keyword(s):  
Quality Control ◽  
Control System ◽  
Audit Quality ◽  
Quality Control System ◽  
Public Accounting ◽  
Big Ten ◽  
Accounting Firms ◽  
Professional Skepticism ◽  
Moderating Role

The objective of this research id to assess the effect of Quality Control System elements. i.e. relevant ethical terms and independency, on audit quality and to identify the moderating role of professional skepticism on the effect of quality control system on audit quality. The population of this research auditor working in Indonesian Big Ten public accounting firms, from which 252 auditors were selected as the sample. Using PLS-based SEM in SmartPLS, this study finds that relevant ethical terms and independency affect audit quality and that professional skepticism moderates the effect of independence on audit quality, but it does not moderate the effect of relevant ethical terms on audit quality.

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

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

scholarly journals Additional Certifications For CPA's: A Quality Control Issue

2011 ◽  
Vol 3 (1) ◽  
Author(s):  
Kristofer C. Neslund ◽  
Arthur F. Hintz ◽  
Michael W. Fedoryshyn
Keyword(s):  
Quality Control ◽  
Financial Planning ◽  
Certified Public Accountant ◽  
Public Accounting ◽  
Accounting Firms ◽  
Public Accounting Firms ◽  
Public Accountant

Over the last twenty years public accounting firms have started to provide additional services other than attest services and tax preparation, such as business valuations and financial planning, which can be very profitable for the firms. However, the Certified Public Accountant (CPA) designation that has been used in many cases to market these services provides no assurance that the accountant is adequately trained in these new fields since CPA certification requires neither knowledge nor experience in these areas. This paper reviews the services being provided by accountants and the additional professional certifications available to help accountants deliver quality services consistent with the publics expectations of CPAs. In addition, firms that may be thinking of expanding into new niche areas can make sure that they hire professionals or train existing staff with the appropriate credentials.

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 Additional Certifications For CPA's: A Quality Control Issue

2011 ◽  
Vol 2 (12) ◽  
Author(s):  
Kristofer C. Neslund ◽  
Arthur F. Hintz ◽  
Michael W. Fedoryshyn
Keyword(s):  
Quality Control ◽  
Financial Planning ◽  
Certified Public Accountant ◽  
Public Accounting ◽  
Accounting Firms ◽  
Public Accounting Firms ◽  
Public Accountant

Over the last twenty years public accounting firms have started to provide additional services other than attest services and tax preparation, such as business valuations and financial planning, which can be very profitable for the firms. However, the Certified Public Accountant (CPA) designation that has been used in many cases to market these services provides no assurance that the accountant is adequately trained in these new fields since CPA certification requires neither knowledge nor experience in these areas. This paper reviews the services being provided by accountants and the additional professional certifications available to help accountants deliver quality services consistent with the publics expectations of CPAs. In addition, firms that may be thinking of expanding into new niche areas can make sure that they hire professionals or train existing staff with the appropriate credentials.

scholarly journals The Effect of Auditor Independence and Ethics on Audit Quality with Audit Fee as a Moderating Variable in Public Accounting Firms in Medan

2021 ◽  
Vol 04 (10) ◽  
Author(s):  
Qing Yixin ◽  
Keyword(s):  
Audit Quality ◽  
Audit Fees ◽  
Auditor Independence ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Public Accounting ◽  
Accounting Firms ◽  
Public Accounting Firms

This study discusses the effect of auditor independence and ethics on audit quality with audit fees as a moderating variable. This analysis used two independent variables: independence and auditor ethics. Audit quality was the dependent variable, while audit fees were the moderating variable. This research was conducted in 4 Public Accounting Firms (KAP) in the Medan City area, using 70 auditors from 21 Public Accounting Firms (KAP). A quantitative method was employed in this research. The sampling technique used was simple random sampling. In this study, data was collected by surveys or the distribution of questionnaires. Primary data was used as a source. The statistical method employed Partial Least Square Analysis with partial statistical test hypothesis testing (t) in the coefficient of determination (R2 ). SmartPls program was used in this research. The results of this study indicate that independence has a significant effect on audit quality, partially. Meanwhile, auditor ethics has no significant effect on audit quality, and audit fees cannot be a moderating variable on the effect of independence and auditor ethics on audit quality.

scholarly journals Previous Years Audit Opinions, Profitability, Audit Tenure and Quality Control System on Going Concern Audit Opinion

2021 ◽  
Vol 6 (2) ◽  
pp. 140-145
Author(s):  
Aji Purnama Ramadhan ◽  
Mahendro Sumardjo
Keyword(s):  
Quality Control ◽  
Control System ◽  
Quality Control System ◽  
Public Accounting ◽  
Accounting Firms ◽  
Significance Level ◽  
Audit Opinion ◽  
Going Concern ◽  
Financial Conditions ◽  
Analysis Technique

This study was conducted to examine the effect of the previous year's audit opinion, profitability, audit tenure, and quality control systems on going concern audit opinion. This study uses mining sector companies and public accounting firms (PAF) that audited as samples in the study. The data analysis technique used is Path Analysis with Smart PLS 3 with a significance level of 5%. The result indicates that previous year's audit opinion, profitability has a significant impact on going concern audit opinion, meanwhile, audit tenure and quality control system have not significant. Furthermore, other results from this study indicate that the audit tenure, quality control system, and previous year's audit opinion through the quality control system has no effect on going concern audit opinion. The implication of this study to the company is expected to pay attention to various factors, especially financial conditions that can have an influence on going concern audit opinion because this opinion gives a warning to the company.

An Analysis of Cross-Sectional Differences in Big and Non-Big Public Accounting Firms' Audit Programs

2006 ◽  
Vol 25 (1) ◽  
pp. 27-48 ◽  
Author(s):  
Hans Blokdijk ◽  
Fred Drieenhuizen ◽  
Dan A. Simunic ◽  
Michael T. Stein
Keyword(s):  
Risk Assessment ◽  
Empirical Evidence ◽  
Audit Quality ◽  
Audit Fees ◽  
Public Accounting ◽  
Accounting Firms ◽  
Big 5 ◽  
Public Accounting Firms ◽  
Audit Approach ◽  
Control Risk

A significant body of prior research has shown that audits by the Big 5 (now Big 4) public accounting firms are quality differentiated relative to non-Big 5 audits. This result can be derived analytically by assuming that Big 5 and non-Big 5 firms face different loss functions for “audit failures” and is consistent with a variety of empirical evidence from studies of audit fees, auditor changes, and the stock price reaction to audited earnings. However, there is no existing evidence (of which we are aware) concerning the underlying production differences between Big 5 and non-Big 5 audits. As a result, existing empirical evidence cannot distinguish between the possibility that Big 5 audits are simply perceived to be different (e.g., by investors) or actually differ in how they are produced. Our research objective is to identify the production characteristics of audit engagements that may explain the differences in expected audit quality between Big 5 and non-Big 5 firms. In this archival study, we examine the total audit effort and the allocation of effort to four audit phases—planning, (control) risk assessment, substantive testing, and completion—for a cross-section sample of 113 audits of Dutch companies in 1998/99 by 14 public accounting firms. We find that, after controlling for client characteristics: (1) both types of auditors exert about the same amount of total audit effort; (2) Big 5 auditors allocate relatively more effort to planning and (control) risk assessment, and relatively less to substantive testing and completion; and (3) client size, use of the business-risk-based audit approach, and reliance on client internal controls affect audit hours differently for the two auditor types. We conclude that the Big 5 firms actually produce a higher audit quality level, and that this quality difference is related to how audit hours are deployed in a more contextual and less procedural audit approach.

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