Determinants Influencing the Audit Quality: Empirical Evidence from Indonesia

Risanti, Theresia Prima; Aswar, Khoirul; Jumansyah, Jumansyah; Wirman, Wirman

doi:10.13189/ujaf.2021.090606

Cited by 3 publications

(2 citation statements)

References 11 publications

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“…Lembaga-lembaga publik secara luas menggunakan istilah "stakeholder" dalam proses pengambilan dan pelaksanaan keputusan. Dengan sederhana, "stakeholder" sering dijelaskan sebagai pihak-pihak yang terlibat dalam suatu isu atau rencana tertentu (Risanti et al 2021).…”

Section: Landasan Teori Teori Stakeholderunclassified

“…Kul alitas aul dit yang dihasilkan seorang aul ditor sangat bl erpengarul h terhadap tingkat kepercayaan masyarakat. Penggul na laporan keul angan sangat mengharapkan aul ditor mampul menghasilkan kul alitas aul dit yang bl aik (Risanti et al 2021). Kul alitas aul dit bl aik merul pakan sul atul hasil akhir dari proses penul gasan aul dit yang sesul ai dengan standar pemeriksaan dan pelaporan yang telah ditetapkan.…”

Section: Kualitas Auditunclassified

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Pengaruh Latar Belakang Pendidikan, Pengalaman Audit Dan Gender Terhadap Kualitas Audit

Istianigsih,

Mukti

2024

SJRI

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This research aims to examine the "Influence of Educational Background, Audit Experience, and Gender on audit quality (Empirical Study at Public Accountant Offices in the Bekasi and DKI Jakarta Regions)." The population in this study consists of auditors working in Public Accountant Offices in the Bekasi and DKI Jakarta regions. Variables identified in this research include Audit Quality as the dependent variable, while Educational Background, Audit Experience, and Gender play roles as independent variables. The sampling method applied is non-purposive sampling or accidental sampling, and a total of 79 respondents were successfully obtained. Data analysis was conducted through Descriptive Statistical Analysis, Outer Model Test, Inner Model Test, and Hypothesis Test. The research results indicate that Educational Background and Audit Experience have a significant impact on Audit Quality, while Gender is not proven to influence Audit Quality.

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Section: Landasan Teori Teori Stakeholderunclassified

Section: Kualitas Auditunclassified

Pengaruh Latar Belakang Pendidikan, Pengalaman Audit Dan Gender Terhadap Kualitas Audit

Istianigsih,

Mukti

2024

SJRI

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Analysis of potential factors influencing audit quality: The moderating effect of time budget pressure

Zainudin

Aswar

Lastiningsih

et al. 2021

Problems and Perspectives in Management

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In a pandemic situation the audit sector, either government or public, is affected in terms of audit implementation, especially in carrying out field audits. However, auditors can tackle this issue by applying new methods. Therefore, the purpose of this study is to examine the effect of auditor skepticism, auditor competence, understanding of information systems, and auditor motivation on audit quality. It also assesses whether time budget pressure has a moderating effect on the relationship between auditor competence, auditor motivation, and audit quality. 58 questionnaires were issued to government internal auditors in the Principal Inspectorate of Indonesia’s Supreme Audit Institution in the AKN V and VI units, and the data were acquired using a Google Form. SmartPLS software version 3.0 was used to analyze data applying Structural Equation Modelling (SEM). Purposive sampling was used in this investigation, which took a quantitative approach. The paper uses the theory of planned behavior and the inverted U theory. The results conclude that auditor skepticism, auditor competence, and understanding of information systems have a significant positive effect on audit quality. Auditor motivation has no significant positive effect on audit quality. Furthermore, time budget pressure does not moderate the effect of auditor competence and auditor motivation on audit quality. This study is expected to provide valuable input to improve the audit quality and assist auditors in the AKN V and VI units uphold professionalism and integrity in carrying out audit examinations even under the condition of a pandemic.

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Determinants influencing fraud detection: Role of internal auditors’ quality

Hariyani,

Supriono,

Afriana Hanif

et al. 2024

Problems and Perspectives in Management

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Frequent occurrences of fraud take place due to poor fraud prevention and detection. The purpose of this study is to ascertain the impact of internal audit effectiveness and continued professional commitment to fraud detection with internal auditors’ quality as a moderating variable. Seventy-eight questionnaires were distributed to internal auditors and supervisors at the Inspectorate of Riau City, Indonesia, who had at least two years of experience. Structural equation modeling (SEM) 3.0 software was used for the data analysis. According to the study’s findings, the effectiveness of internal control (β = –0.932; p &lt; 0.05) and the effectiveness of internal auditors (β = 1.149; p &lt; 0.05) both have an impact on fraud detection. However, ongoing professional commitment (β = 0.069; p &gt; 0.05) has no impact. Quality of internal auditors does not affect the relationship between the effectiveness of internal audits (β = –0.190; p &gt; 0.05), the effectiveness of internal control (β = 0.114; p &gt; 0.05), continued professional commitment (β = 0.018; p &gt; 0.05), and fraud detection. The findings of this study can be used as guidance for management to enhance the performance of internal auditors and for considerations and assessments for fraud detection in the public sector.

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Determinants Influencing the Audit Quality: Empirical Evidence from Indonesia

Cited by 3 publications

References 11 publications

Pengaruh Latar Belakang Pendidikan, Pengalaman Audit Dan Gender Terhadap Kualitas Audit

Pengaruh Latar Belakang Pendidikan, Pengalaman Audit Dan Gender Terhadap Kualitas Audit

Analysis of potential factors influencing audit quality: The moderating effect of time budget pressure

Determinants influencing fraud detection: Role of internal auditors’ quality

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