Effect of Auditor Professionalism, Auditor Independence and Understanding of Auditor Professional Ethics on A Public Accounting Firm in The City of Palembang

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.

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Faktor-Faktor yang Berpengaruh pada Kualitas Audit

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v27.i03.p20 ◽

2019 ◽

pp. 2183

Author(s):

Wawan Rosdiana ◽

I G. A.M Asri Dwija Putri

Keyword(s):

Audit Quality ◽

Statistical Tests ◽

Public Accounting ◽

Accounting Firm ◽

The Public ◽

Analysis Techniques ◽

Sample Technique ◽

Saturated Sample ◽

Professional Care ◽

The City

Problems regarding the low level of audit quality have become the focus of the public in recent years. This is due to the involvement of public accountants in it. This study aims to determine the effect of independence, due professional care and accountability on audit quality. This research was conducted in the Public Accounting Firm in Denpasar, which was registered with IAPI in 2018. The sample was selected using a saturated sample technique. Data was collected through questionnaires to auditors and data analysis techniques used were multiple linear regression. The results of the study with t statistical tests showed that partially independence, due professional care and accountability had a positive and significant effect on audit quality at the Public Accounting Firm in the City of Denpasar. Keywords: Independence, due professional care, accountability

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

El Muhasaba Jurnal Akuntansi ◽

10.18860/em.v5i2.2862 ◽

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.

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The Colonization of Public Accounting Firms by Marketing Expertise: Processes and Consequences

Auditing A Journal of Practice & Theory ◽

10.2308/ajpt-51752 ◽

2017 ◽

Vol 37 (1) ◽

pp. 191-213 ◽

Cited By ~ 7

Author(s):

Claire-France Picard ◽

Sylvain Durocher ◽

Yves Gendron

Keyword(s):

Auditor Independence ◽

Marketing Strategies ◽

Public Accounting ◽

Accounting Firms ◽

Accounting Firm ◽

Documentary Analysis ◽

Public Accounting Firms ◽

Part Time ◽

Public Accountants ◽

Using Data

SUMMARY This paper highlights the colonization of public accounting firms by marketing expertise. Using data collected through interviews with auditors and marketing experts, complemented with data generated through documentary analysis, we examine the marketing-oriented transformations that took place in public accounting firms and the important outcomes ensuing from the spread of marketing ideology to the field of auditing. To carry out this work, we developed a customized conceptual framework aimed at enriching our understanding of the “marketization” of public accounting. Empirically, we document the development of various marketing strategies and the underlying translations of public accounting firm day-to-day activities (in terms of business relationships and technical advice) into marketing language. Our findings point to the transformation of public accountants to “part-time” marketers. The results are also suggestive of the colonization of public accountants' minds, whose core values are being subjected to the influence of marketing expertise. This shift engenders important consequences, particularly in potentially compromising auditor independence.

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EFFECT EXPERIENCE, PROFESSIONAL AUDITOR INDEPENDENCE AND VIGILANCE AGAINST FRAUD DETECTION (Empirical Study On Regional Public Accounting Firm in Central Jakarta)

Archives of Business Research ◽

10.14738/abr.89.9054 ◽

2020 ◽

Vol 8 (9) ◽

pp. 115-129

Author(s):

Afly Yessie

Keyword(s):

Empirical Study ◽

Fraud Detection ◽

Auditor Independence ◽

Certified Public Accountants ◽

Public Accounting ◽

Accounting Firm ◽

The Public ◽

Public Accountants ◽

Public Accountant

Abstract This study aims to examine the effect of the auditor's experience, independence and professional vigilance on fraud detection. This research was conducted on auditors working in the Public Accountant Firm (KAP) of the Central Jakarta area registered with the Indonesian Institute of Certified Public Accountants (Certified) in 2019 using questionnaires. The results indicated resources that the auditor's experience and professional vigilance had a significant effect on fraud detection. While independence does not Significantly influence of fraud detection. Keywords: Experience, independence, auditor's professional vigilance, fraud detection

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PENGARUH PROFESIONALISME AUDITOR, KOMITMEN ORGANISASI DAN ETIKA PROFESI PADA KINERJA AUDITOR KANTOR AKUNTAN PUBLIK PROVINSI BALI

E-Jurnal Akuntansi ◽

10.24843/eja.2018.v22.i01.p11 ◽

2018 ◽

pp. 273

Author(s):

Anak Agung Sayu Gita Wulandari ◽

I Dewa Gede Dharma Suputra

Keyword(s):

Organizational Commitment ◽

Professional Ethics ◽

Sampling Method ◽

Linear Regression Analysis ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Public Accounting ◽

Legal Cases ◽

Accounting Firm ◽

Analysis Technique

In the current era of globalization there are so many legal cases involving accounting manipulation. The auditor's profession has been a public spotlight in recent years. An auditor must have a high professionalism in carrying out his duties. Audit results from an auditor should be accountable to the parties concerned. The performance of the auditor is the result of the auditor's work in performing the assignment of examination of the financial statements of an entity with the aim of determining the reasonableness of the financial statements. The purpose of this study is to determine the influence of auditor professionalism, organizational commitment, and professional ethics on the performance of auditors public accounting firm in Bali Province. Sampling method used is purposive sampling method, while data collection method is done by using questioner. The population in this study are all auditors who work at Public Accounting Firm in Bali Province. Public Accounting Firm used is Public Accounting Firm which is registered in the Directory published by Indonesian Institute of Certified Public of 2017 which is located in Bali a number of 7 Public Accounting Firm. The total number of auditors from 7 offices is 65 auditors. The number of research samples used were 36 respondents. Data analysis technique used is multiple linear regression analysis technique. The results of this study indicate that auditor professionalism, organizational commitment, and professional ethics have a positive effect on auditor performance.

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PENGARUH PENERAPAN AUDIT E-COMMERCE TERHADAP KINERJA AUDITOR : STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI SURABAYA, INDONESIA

Akuntansi dan Teknologi Informasi ◽

10.24123/jati.v14i2.4669 ◽

2021 ◽

Vol 14 (2) ◽

pp. 32-49

Author(s):

Muhammad Ismail Saleh ◽

Muhammad Wisnu Girindratama

Keyword(s):

Partial Least Square ◽

Least Square ◽

Primary Data ◽

Simple Linear Regression ◽

Public Accounting ◽

Accounting Firm ◽

The Public ◽

Inner Model ◽

The Impact ◽

The City

This study aims to identify using empirical research how the impact of E-commerce on the auditing profession. The object of this research is the auditor who works at the Public Accounting Firm (KAP) in the city of Surabaya. Data collection was done by doing a survey through a questionnaire media. The primary data generated by 60 questionnaires can be processed using Partial Least Square. Evaluation of the model in PLS is done by evaluating the outer model and inner model. The data in this study were collected through questionnaires and analyzed by using a simple linear regression model. The results of the study found that the implementation of e-audit has a positive and significant effect on auditor performance. The auditor performance is influenced by an e-audit factor of 83% and the remaining is influenced by other factors.

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PENGARUH ETIKA PROFESI, TEKANAN ANGGARAN WAKTU, PENGALAMAN DAN KEAHLIAN AUDIT TERHADAP AUDIT JUDGMENT (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK KOTA MEDAN)

Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) ◽

10.52490/jeskape.v4i1.778 ◽

2020 ◽

Vol 4 (1) ◽

pp. 93-114

Author(s):

Cici Dewi Sari Murni

Keyword(s):

Significant Influence ◽

Professional Ethics ◽

Time Budget ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Accounting Firm ◽

The Public ◽

Audit Judgment ◽

The City ◽

Time Budget Pressure

Abstract This study aims to empirically examine the influence of Professional Ethics, Time Budget Pressure, Experience and Expertise Audit either partially or simultaneously toward Audit Judgment. This study used a causal associative approach. The population of this research is all auditors who work in public accounting firm in the city of Medan. Tests conducted on a sample of 60 auditors. Data collection using the questionnaire with survey directly method to the auditor who worked on the public Accountant Office in the city of Medan. Data analysis techniques using descriptive statistics, the classical assumption test, multiple linear regression analysis, hypothesis testing, and analysis of determinant coefficient. The results showed Professional Ethics, Time Budget Pressure, Experience Audit partially no significant influence toward Audit Judgment. While the Expertise Audit partially significant influence toward Audit Judgment. The results also showed that the the Professional Ethics, Time Budget Pressure, Experience and Expertise Audit simultaneously significant influence toward Audit Judgment. Keyword: Professional Ethics, Time Budget Pressure, Experience, Expertise Audit and Audit Judgment. Abstrak Penelitian ini bertujuan menguji secara empiris pengaruh Etika Profesi, Tekanan Anggaran Waktu, Pengalaman dan Keahlian Audit baik secara parsial maupun simultan terhadap Audit Judgment. Penelitian ini menggunakan pendekatan kausal asosiatif. Populasidari penelitian ini adalah seluruh auditor yang bekerja di Kantor Akuntan Publik di Kota Medan. Pengujian di lakukan terhadap sampel sebanyak 60 auditor. Pengumpulan data menggunakan kuisioner dengan metode survei langsung ke auditor yang bekerja pada Kantor Akuntan Publik di Kota Medan. Teknik analisis data menggunakan statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda, pengujian hipotesis, dan analisis koefisien determinan. Hasil penelitian menunjukkan Etika Profesi, Tekanan Anggaran Waktu, dan Pengalaman secara parsial tidak berpengaruh signifikan terhadap Audit Judgment. Sedangkan Keahlian Audit secara parsial berpengaruh signifikan terhadap Audit Judgment. Hasil penelitian juga menunjukkan Etika Profesi, Tekanan Anggaran Waktu, Pengalaman dan Keahlian Audit secara simultan berpengaruh signifikan terhadap Audit Judgment. Kata kunci: Etika Profesi, Tekanan Anggaran Waktu, Pengalaman, Keahlian Audit dan Audit Judgment.

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Effect of Professional Ethics, Audit Quality, and Workload on Materiality Levels Consideration

Management and Sustainable Development Journal ◽

10.46229/msdj.v3i1.202 ◽

2021 ◽

Vol 3 (1) ◽

pp. 93-105

Author(s):

Ni Wayan Rustiarini ◽

I Kadek Listawan ◽

Ni Putu Shinta Dewi

Keyword(s):

Professional Ethics ◽

Audit Quality ◽

Financial Statements ◽

Professional Judgment ◽

Public Accounting ◽

Accounting Firms ◽

Accounting Firm ◽

Study Population ◽

Positive Effect ◽

Ethics Audit

The level of materiality is a professional judgment that affects the auditor's perception of the needs of those who have sufficient knowledge and who place confidence in the financial statements. Materiality relates to decision making that will give rise to confidence in users of financial statements that the financial statements are free from material misstatement and are by accounting principles. This study aims to examine and obtain evidence of the influence of professional ethics, audit quality, and workload on the consideration of Bali public accounting firms' materiality levels. The study population was auditors at Bali's public accounting firm, registered in the Ikatan Akuntan Public Indonesia Directory, which was still active until 2020. The sample in this study was 80 respondents who were determined based on the purposive sampling method. The analytical tool used to test the hypothesis is multiple linear regression. The results showed that professional ethics and audit quality had a positive effect on the materiality level. Meanwhile, the workload does not affect the materiality level consideration.

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Pengaruh Independensi, Integritas, Dan Kompetensi Terhadap Kinerja Auditor

Jurnal ULTIMA Accounting ◽

10.31937/akuntansi.v6i2.185 ◽

2014 ◽

Vol 6 (2) ◽

pp. 39-55

Author(s):

Agnes Eviyany ◽

Narumi Lapoliwa

Keyword(s):

Sampling Method ◽

Financial Statements ◽

Auditor Independence ◽

Public Accounting ◽

Accounting Firms ◽

Accounting Firm ◽

Convenience Sampling ◽

One Year ◽

Big Four ◽

Selection Of

The information in financial statements is used by investors, creditors, and other parties in making investment decisions. Thus auditors’ performance in assuring the reliability of financial statements’ information is very important to investors. The purpose of this study is to analyze the effect of independence, integrity and competence towards auditor performance. The object of this study is auditor at big four and non- big four public accounting firms in Jakarta and Tangerang. Selection of the sample in this study is determined based on convenience sampling method. The sample used in this study are auditors who work more than one year at the same position at public accounting firm. The data used in this study are primer data, questionnaires distributed to respondents (auditor). Data analysis method used is multiple regression. The result of this study are: (1) independence has significant effect towards auditor performance, (2) integrity has significant effect towards auditor performance, (3) competence has significant effect towards auditor performance, (4) independence, integrity, and competence simultaneously have significant effect towards auditor performance. Keywords: auditor, independence, integrity, competence, auditor performance

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