PENGARUH AKUNTABILITAS DAN KOMPETENSI TERHADAP KUALITAS AUDIT (Survey Pada Kantor Akuntan Publik Di Bandung)

Purwanda, Eka; Harahap, Emmatrya Azmi

doi:10.24912/ja.v19i3.85

Cited by 9 publications

(11 citation statements)

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“…According to [7] shows that accountability has a positive effect on audit quality. This is in line with research by [8] which shows that accountability has a positive effect on audit quality.…”

Section: Introductionsupporting

confidence: 92%

The Effect of Independence, Time Pressure, and Accountability, and Due Professional Care on Audit Quality Improvement

Hariyanto¹,

Setyadi²,

Hartikasari³

2020

Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwoker

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The purpose of this study was to analyze the influence of independence, accountability, time pressure and due professional care on the improvement of audit quality. The analysis is carried out in two stages, first is testing the effect of independence, accountability, time pressure on audit quality improvement. Second, testing mediation effect of due professional care on that first effect. Data was collected using a questionnaire method using 38 samples. In this study, sample consists of Auditors who worked at the Public Accounting Firm in Central Java and had at least 2 years experience. All variables are measured on an ordinal scale. Data was analyzed using Structural Equation Modeling (SEM) using Partial Least Squares (PLS) program. The results showed that the independence and time pressure did not affect due professional care, while accountability had a positive effect on due professional care. Independence and accountability had a positive effect on audit quality, while time pressure did not affect audit quality. Due professional care cannot mediate the effect of independence, time pressure and accountability on audit quality.

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Section: Introductionsupporting

confidence: 92%

The Effect of Independence, Time Pressure, and Accountability, and Due Professional Care on Audit Quality Improvement

Hariyanto¹,

Setyadi²,

Hartikasari³

2020

Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwoker

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“…Penelitian terdahulu menunjukkan internal audit berpengaruh positif terhadap kinerja (Endaya dan Hanefah, 2016;Kusmayadi, 2012;Ruhbaniah et al, 2017), sehingga internal audit yang kompeten memberikan dampak terhadap peningkatan kinerja (Alzeban dan Gwilliam, 2014;Purwanda dan Harahap, 2015). Internal audit yang baik dapat membantu lembaga sektor publik juga untuk dapat mengurangi risiko penyalahgunaan wewenang oleh fihak pejabat (Basri dan Nabiha, 2014;Neu et al, 2013).…”

Section: Kajian Teoriunclassified

Peran auditor intern pemerintah, motivasi, dan kinerja pegawai negeri sipil

Setiawan¹,

Basuki²

2018

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This study aims to examine the role of the government internal auditor (APIP) on civil servant performance. Further this study analyze the effect of motivation (intrinsic and extrinsic motivation) as mediating variable between the role of the APIP on civil servant performance. The study is conducted in Kudus Regency, Central Java, Indonesia. This research was conducted through a survey with a random sampling method to all civil servants in the Government of Kudus, Central Java, Indonesia. The sample of this research consists of 272 employees. The statistical analysis using SEM-PLS for hypothesis testing. The results shows that the APIP role has positive influence on employee performance. Further, the study provide evidence that intrinsic motivation mediating the relationship between APIP role and the civil servant performance. However, extrinsic motivation do not mediate the relationship between the role of APIP and civil servants performance. The result shows that the increase of APIP role and intrinsic motivation positively affect civil servant performance.

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“…As the leader in carrying out audit responsibilities, the auditor must continuously enhance their existing expertise to maximize the application of knowledge in practice. According to a prior study (Ningsih, 2013;Purwanda & Harahap, 2015), competency in auditing has a beneficial effect on audit quality.…”

Section: Introductionmentioning

confidence: 99%

Competence, Accountability on Audit Quality: Auditor Ethics as Moderating Variable

Nurlinda

2022

ATESTASI

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This study examines and determines the effect of competence and accountability on audit quality with auditor ethics as a moderating variable. This research is quantitative research with a descriptive approach and statistical analysis. The population in this study were all auditors at KAP in Makassar City, amounting to 38 people. The sampling technique used was the census sampling technique. Data sources are primary data collected by distributing questionnaires to all respondents. The statistical method used to test the hypothesis is to use multiple correlations with the help of SmartPLS software; after all the data in this study is collected, then data analysis is carried out consisting of descriptive statistical analysis, measurement model tests, or outer models consisting of (convergent validity), discriminant validity, composite reliability) and structural model tests or inner models were evaluated using R-square for the dependent construct and direct and indirect hypothesis testing. The results showed that competence and accountability had a positive and significant effect on audit quality, auditor ethics were able to moderate competence on audit quality, and auditor ethics were able to moderate accountability on audit quality.

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PENGARUH AKUNTABILITAS DAN KOMPETENSI TERHADAP KUALITAS AUDIT (Survey Pada Kantor Akuntan Publik Di Bandung)

Cited by 9 publications

References 0 publications

The Effect of Independence, Time Pressure, and Accountability, and Due Professional Care on Audit Quality Improvement

The Effect of Independence, Time Pressure, and Accountability, and Due Professional Care on Audit Quality Improvement

Peran auditor intern pemerintah, motivasi, dan kinerja pegawai negeri sipil

Competence, Accountability on Audit Quality: Auditor Ethics as Moderating Variable

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