Determinan Kualitas Audit

Sari, Iis Nurindah; Wardoyo, Cipto; Laily, Nujmatul

doi:10.18382/jraam.v1i2.23

Cited by 2 publications

(4 citation statements)

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“…An auditor's attitude of professional skepticism really needs to be possessed by an auditor to produce a quality audit as expected (Nandari & Latrini, 2015;Sari et al, 2015;Handayani & Merkusiwati, 2015;Sulistyawati & Santoso, 2021). The attitude of auditor professional skepticism is the attitude of an auditor carrying out duties that prioritize attitudes, thoughts, behavior, and evaluative analysis of the evidence obtained during the examination (Noviyanti, 2008).…”

Section: Auditor Professional Skepticismmentioning

confidence: 99%

Determinants of Audit Quality with Auditor's Professionalism Skepticism as a Mediating Variable in Public Accounting Firm (KAP) Medan City

Nasution

2021

Int J Res Rev

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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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Section: Auditor Professional Skepticismmentioning

confidence: 99%

Determinants of Audit Quality with Auditor's Professionalism Skepticism as a Mediating Variable in Public Accounting Firm (KAP) Medan City

Nasution

2021

Int J Res Rev

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“…Dalam pengujian , diperoleh bahwa independensi auditor berpengaruh positif dengan koefisien 0,273 (positif) serta p-value 0,007 (atau t-statistik 2,707>1,96),berarti hipotesis 2 (H2), dapat diterima, sehingga hasil pengujian ini sesuai dengan pernyataan bahwa semakin tinggi independensi auditor maka akan semakin baik pula kualitas audit yang dihasilkan. Penelitian ini sejalan dengan kajian empiris (Suyono 2012) (Suseno 2013) (Enofe et al 2013)) Agusti and Pertiwi (2013), Ningsih and Yaniartha (2013), (Rahmina and Agoes 2014),Jamaluddin and Syarifuddin (2014), Sari, Wardoyo, and Laily (2015) Giovani and Rosyada (2019),yang menyatakan bahwa independensi berpengaruh signifikan positif terhadap kualitas audit. Hal ini berarti semakin tinggi independensi seorang auditor, maka akan menghasilkan kualitas audit yang semakin baik.…”

Section: Multigroup Analysis (Mga): Peran Gender Pada Kualitas Audit ...unclassified

“…Jamaluddin and Syarifuddin (2014) menampilkan variabel independen ambiguitas peran, konflik peran, independensi yang mempengaruhi kualitas audit. Sari, Wardoyo, and Laily (2015) mengangkat variabel independensi, skeptisme professional, perilaku disfungsional, etika profesi sebagai penentu kualitas audit.…”

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“…Sementara hasil penelitian yang menunjukkan kompetensi tidak berpengaruh terhadap kualitas audit didapat oleh (Tarigan and Susanti 2013). Hasil penelitian Bolang, Sondakh, and Morasa (2013) yang menunjukkan kompetensi berpengaruh positif tidak signifikan terhadap kualitas audit.Penelitian yang dilakukan oleh Suseno (2013) , Enofe et al (2013), Enofe et al (2013 Ningsih and Yaniartha (2013), Rahmina and Agoes (2014)Jamaluddin and Syarifuddin (2014), Sari, Wardoyo, and Laily (2015) Giovani and Rosyada (2019),menyatakan bahwa independensi berpengaruh signifikan positif terhadap kualitas audit. Sementara kajian empiris Tjun, Marpaung, and Setiawan (2012), Efendy (2010) menemukan independensi auditor tidak berpengaruh terhadap kualitas audit.…”

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Multigroup Analysis (Mga): Peran Gender Pada Kualitas Audit Melalui Analisis Variabel Kompetensi Dan Independensi Auditor

unkriswina¹,

Astakoni²,

Nursiani

et al. 2021

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This study has several objectives: 1) to find out and analyze the effect of auditor competence on audit quality, 2) to know and analyze the effect of auditor independence on audit quality, 3) to know and analyze the role of gender as a moderating effect on the influence of auditor competence on audit quality, 4) to find out and analyze the role of gender as a moderating effect on auditor independence on audit quality. This research was conducted at several Public Accounting Firms (KAP) in Denpasar City with the research subjects being all auditors. The populations in this study were all auditors in the city of Denpasar, amounting to 112 people. Determination of the sample is done by purposive method, so that the numbers of samples selected are 53 auditors. Data collection techniques used were interviews with questionnaires with multiple choices closed. In this study data analysis uses the Partial Least Square (PLS) approach. The results showed that the overall strength of the model was stated to be very good. Hypothesis 1, which states that auditor competence has a significant positive effect on audit quality, can be accepted, Hypothesis 2, which states that auditor independence has a significant positive effect on audit quality, can be accepted. Through multi-group analysis it is stated that gender is able to be a moderating variable on the effect of auditor competence on quality an audit. Whereas gender testing as a moderating variable on the effect of auditor independence on audit quality has not been tested.

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Determinan Kualitas Audit

Cited by 2 publications

References 0 publications

Determinants of Audit Quality with Auditor's Professionalism Skepticism as a Mediating Variable in Public Accounting Firm (KAP) Medan City

Determinants of Audit Quality with Auditor's Professionalism Skepticism as a Mediating Variable in Public Accounting Firm (KAP) Medan City

Multigroup Analysis (Mga): Peran Gender Pada Kualitas Audit Melalui Analisis Variabel Kompetensi Dan Independensi Auditor

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