PENGARUH INTEGRITAS DAN SKEPTISISME PROFESIONAL AUDITOR TERHADAP KUALITAS AUDIT (Studi Kasus Pada Kantor Akuntan Publik Jakarta Selatan)

Nihestita, Nihestita; Rosini, Iin; Hakim, Dani Rahman; Kurniawati, Desi

doi:10.30813/ncci.v0i0.1304

Cited by 3 publications

(5 citation statements)

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“…Komite audit mengurangi dampak negatif beban kerja terhadap kualitas audit, dan komite audit mengurangi dampak positif audit tenure terhadap kualitas audit. Penelitian dari (Nihestita et al, 2018) menunjukkan bahwa integritas dan skeptisisme profesional auditor berpengaruh terhadap kualitas audit. Sehubungan dengan perbedaan hasil penelitian dari peneliti sebelumnya, maka dilakukan penelitian kembali dengan tujuan untuk melihat pengaruh independensi, akuntabilitas, dan kompetensi terhadap kualitas audit.…”

Section: A Pendahuluanunclassified

“…Penelitian ini menunjukkan bahwa semakin tinggi independensi auditor akan meningkatkan kualitas audit. Hasil penelitian ini sejalan dengan penelitian (Handayani & Merkusiwati, 2015), (Ayem & Yuliana, 2019) dan (Nihestita et al, 2018).…”

Section: Pengaruh Akuntabilitas Terhadap Kualitas Auditunclassified

“…Penelitian ini membatasi independensi, akuntabilitas, dan kompetensi sebagai variabel yang mempengaruhi kualitas audit. Penelitian selanjutnya diharapkan mengakomodasikan variable lain diantaranya beban kerja auditor (Maulidawati & Abdullah, 2017); (Rusli & Wiratmaja, 2016), profesionalisme (Futri & Juliarsa, 2014); (Suardinatha & Wirakusuma, 2016) dan integritas (Nihestita et al, 2018); (Susilo & Widyastuti, 2015).…”

Section: Pengaruh Akuntabilitas Terhadap Kualitas Auditunclassified

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Pengaruh Independensi, Akuntabilitas Dan Kompetensi Terhadap Kualitas Audit

Hari,

Kusuma

2024

JAK

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This research aims to see the influence of independence, accountability and competence on audit quality. Research analysis uses Structural Equation Mode with a Partial Least Square approach. Partial Least Square (PLS) is a variance-based structural equation analysis (SEM) that can test measurement models as well as test structural models. Researchers used primary data with a convenience sampling method in collecting data. The population in this study was 60 auditors who worked in KAP in the Palembang area. The sample in this study consisted of 46 respondents from auditors who worked at the Public Accounting Firm in the Palembang area. Research findings show that there is a partially significant positive influence between independence, accountability and competence on audit quality. The novelty of this research compared to other research lies in the analytical tools and approaches used.

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Section: A Pendahuluanunclassified

Section: Pengaruh Akuntabilitas Terhadap Kualitas Auditunclassified

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Pengaruh Independensi, Akuntabilitas Dan Kompetensi Terhadap Kualitas Audit

Hari,

Kusuma

2024

JAK

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“…Mengingat rasa keingintahuan auditor yang tinggi, auditor akan memiliki kemampuan untuk mengevaluasi bukti audit sehingga akan mampu menemukan pelanggaran keuangan dan penipuan apapun yang dilakukan oleh klien (Mardijuwono & Subianto, 2018). Nihestita et al, (2018) dalam penelitiannya menemukan hasil yakni skeptisisme profesional berpengaruh terhadap kualitas audit. Sedangkan Nandari & Latrini (2015) memperoleh hasil penelitian yaitusikap skeptis tidak memiliki pengaruh terhadap kualitas audit.…”

Section: Pendahuluanunclassified

Pengaruh Skeptisisme Profesional, Due Professional Care, dan Tekanan Anggaran Waktu pada Kualitas Audit

Wulan

Budiartha

2020

E-Jurnal Akuntansi

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Audit quality is one important aspect, because quality audit will reflect the actual conditions on the field. This research is to give the empirical fact of the effect of professional skepticism, due professional care, and time budget pressure on quality audit. The research is taking place at the BPK RI Perwakilan Provinsi Bali. The quantity of the sample is 52 auditors, using of non probability sampling method with the sampling sapurated technique. Questioner technique from the survey method used to collects the datas. Analisys technique that used in this research is multiple linear regression analisys technique. The result of the research showed that the professional skepticism and due professional care significantly give positive effects to the quality audit, meanwhile time budget pressure significantly give negative effects to the quality audit. Keywords: Professional Skepticism; Due Professional Care; Time Budget Pressure; Quality Audit.

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“…A [9]. Likewise, competence and experience empirically proved have been shown to affect audit quality [7], [10].…”

Section: Introductionmentioning

confidence: 99%

Impact of Good Corporate Governance and Auditor Characteristics on Audit Quality

Murtanto¹,

Lastanti²,

Appy³

2023

Proceedings of the 3rd Borobudur International Symposium on Humanities and Social Science 2021 (BIS-HSS 2021)

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A quality audit is an audit conducted by a competent and independent auditor. Competent auditor means having accounting, auditing, and information technology knowledge. Independent auditor means feeling free from conflicts of interest with any related party. Apart from competence and independence, many factors that affect audit quality should explore. This study examines the effect of good corporate governance effectiveness and auditor quality on audit quality, with the auditor as respondents. The auditors were selected based on the purposive sampling method, with the criteria of working in a Public Accounting Firm registered in the IAPI Directory and residing within the territory of the Republic of Indonesia. The results confirmed that work experience, competence, integrity, objectivity, and professionalism positively affect audit quality. However, independence does not affect audit quality. Accountants, a profession that works based on stakeholder trust, require a competent, integrity, and impartial person who is full of ethical dilemmas in the process of his work. The low competence will significantly impact audit quality and the economy. The inability of auditors to maintain public trust by opportunistic actions, ignoring norms and morality has an impact on the credibility and legality of the accounting profession.

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PENGARUH INTEGRITAS DAN SKEPTISISME PROFESIONAL AUDITOR TERHADAP KUALITAS AUDIT (Studi Kasus Pada Kantor Akuntan Publik Jakarta Selatan)

Cited by 3 publications

References 0 publications

Pengaruh Independensi, Akuntabilitas Dan Kompetensi Terhadap Kualitas Audit

Pengaruh Independensi, Akuntabilitas Dan Kompetensi Terhadap Kualitas Audit

Pengaruh Skeptisisme Profesional, Due Professional Care, dan Tekanan Anggaran Waktu pada Kualitas Audit

Impact of Good Corporate Governance and Auditor Characteristics on Audit Quality

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