PENGARUH KOMITMEN ORGANISASI DAN KEPUASAN KERJA TERHADAP HUBUNGAN ANTARA GAYA KEPEMIMPINAN DENGAN KINERJA AUDITOR (Studi Empiris di KAP DIY)

Auditor’s performance is an important factor in wich determine quality of CPA firm. This made CPA firm need to improve their performance. Therefore this research analyses leadership style influence to auditor’s performance. This research also analyses the effect of organizational commitment and job satisfaction to relation between leadership style and auditor’s performance.The sampling technique applied is purposive sampling and research data is primary data colected by sending questionaire direct in various CPA firm in Yogyakarta. This research utilizes 48 junior auditor of 5 CPA firm in Yogyakarta. Test hypotesis done by using linear regression and Moderatde Regression Analysis (MRA). Result this research proved that leadership style affect the auditor’s performance significantly. This research also shows that organizational commitment cannot moderation relation between leadership style and auditor’s performance. For job satisfaction, this result proved that job satisfaction can moderation realtion between leadership style and auditor’s performance, but with negative affect.

DOES FINANCIAL DISTRESS HAS AN EFFECTS ON AUDIT REPORT LAG? (STUDY ON MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE)

This study aims to examine the effect of financial distress on audit report lag and how the size of CPA Firm moderate the effect between financial distress and audit report lag. This study was held at manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The final sample there were 318 observations, with a purposive sampling method. The variable financial distress is measured by the Altman Z Score proxy, which is the best model for measuring the state of financial distress being experienced by the company. The size of CPA Firm is measured by dummy variables, given a value of 1 if it is a Big Four CPA Firm and 0 if it is not a Big Four CPA Firm. This study use multiple linear regression to analyze the data. Based on the results of the analysis found that financial distress has negative and significant effect on audit report lag. It means that the smaller the Z Score of a company (which means the company is experiencing financial distress), the longer the financial statement audit process will be. This negative relationship between financial distress is strengthened by the size of CPA Firm.

Predictors of Audit Quality: An Empirical Model

This study aims to determine the relationship of auditor’s independency, work experience, professional competence and audit accountability on audit quality through a survey conducted in five branches of the Public Accountant Firm Doli, Bambang, Sulistiyanto, Dadang & Ali (CPA FIRM DBSDA), based in Bandung, Malang, Central Jakarta, West Jakarta and South Jakarta. The population is permanent employees who have worked for at least one year in five DBSDA CPA FIRM branches and have completed a Bachelor of Education. The research sample consisted of 38 employees who responded to the distributed questionnaire. The results showed that independence, work experience, professional competence and audit accountability have a positive influence on audit quality. Through the partial testing, we find that auditors’ independency, work experience, professional competency, and accountability have a positive effect on audit quality. The practical implications of the results of the study are: (1) audit work is to be carried out by experienced auditors who have adequate knowledge, (2) senior auditors need to supervise junior auditors in conducting audits and examine work performed by junior auditors, and (3) auditors need to maintain auditor independence to ensure that auditor independence is not influenced by the client.

Does level of CPA firm assurance affect investing decisions?

Purpose The purpose of this paper is to examine whether the level of assurance associated with financial statements affects individual investing decisions. Design/methodology/approach A between-subjects behavioral experiment is used with a control condition and three treatment conditions involving different levels of auditor assurance. Findings As the level of assurance progresses from none to compilation to review to audit, investors’ perceptions of risk associated with the investment decrease. However, the type of certified public accounting (CPA) firm association did not seem to influence the amounts that individuals were willing to invest. Research limitations/implications The results for the investment scenario in this paper cannot necessarily be generalized to other types of investment scenarios. Also, individuals often obtain more information about an investment prospect than what appeared in this study’s questionnaire. Another limitation is that this study did not have economic incentives such as suffering financial losses from poor investing decisions. Practical implications Findings about risk assessments suggest that companies might be willing to pay more for greater levels of CPA firm assurance, but the results pertaining to amounts invested suggest that companies need not consider incurring additional costs to obtain more assurance. Originality/value No prior study has unambiguously examined the effects of compilations, reviews and audits on investing decisions. This study explores this issue by conducting an experiment whereby investing judgments are compared across groups who received information about one of four levels of auditor assurance.

Pengaruh Independensi Auditor, Ukuran Kantor Akuntan Publik, dan Professional Judgement Auditor terhadap Kinerja Auditor

The objective of this research was to examine the influence of auditor independence, CPA firm size, and auditor’s professional judgement on audit quality. The research was conducted using a survey method to provide the questionnaires to auditors in CPA firms. The data used in this research was primary data. The population of this research is the auditors that work at CPA firm. The sample of this research is auditors that work at CPA firm in Jakarta and Tangerang that have minimum one year of experience in auditing. There are 256 questionnaires distributed for this research, but only 216 questionnaires returned and 127 questionnaires are used in this research using multiple linear regressions. The results of this study were (1) Auditor independence has significant influence on quality, (2) CPA firm size doesn’t have significant influence on audit quality, (3) Auditor’s professional judgement has significant influence on audit quality, (4) Auditor independence, CPA firm size, and auditor’s professional judgement simultaneously have significant influence on auditor performance.