Pengaruh Kompetensi, Akuntabilitas dan Independensi pada Kualitas Audit dengan Etika Auditor Sebagai Variabel Moderasi

Wardhani, Anak Agung Istri Tirtamas Wisnu; Astika, Ida Bagus Putra

doi:10.24843/eja.2018.v23.i01.p02

Cited by 17 publications

(35 citation statements)

References 1 publication

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“…It means that an auditor in carrying out his duties can still be influenced by other parties that make the result of audit quality is not good. This result support previous research conducted by Wardhani and Astika (2018) which stated that independence has no effect on audit quality. Second, work experience has a positive effect on audit quality at Public Accounting Firms in DKI Jakarta.…”

Section: Resultssupporting

confidence: 92%

“…The existence of ethical auditors also results in higher auditors' competencies, so that they can produce good audit quality. This research is in line with the Nasrullah et al (2014), Wardhani and Astika (2018) which state that professional ethics can strengthen the influence of auditor competence on audit quality.…”

Section: Discussionsupporting

confidence: 90%

“…However, this study is also in line with the research of Wardhani and Astika (2018), Deli et al (2015) stated that professional ethics are not able to moderate independency to audit quality. The client is a party that has a large influence on the auditor.…”

Section: Discussionsupporting

confidence: 89%

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Effect of Independence, Work Experience and Competence on Audit Quality with Professional Ethics as Moderating Variable

Prasanti

Ramadhanti

Puspasari

2019

JAA

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This study aims to examine the effect of independence, work experience and competence on audit quality with professional ethics as a moderating variable in public accounting firms in DKI Jakarta. The population in this study were all auditors at the Public Accounting Office in DKI Jakarta. The sample of this study amounted to 80 obtained from the determination of the sample using the purposive sampling method. This is a survey research with primary data derived from questionnaires distributed to the Public Accounting Firm in DKI Jakarta. Data analysis for hypothesis testing was performed using SPSS 16 with multiple linear regression and Moderated Regression Analysis. The results of this study indicate that: Work experience has a positive effect on audit quality, competence has a positive effect on audit quality, professional ethics strengthens the influence of work experience on audit quality, and professional ethics strengthens the influence of competence on audit quality.

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Section: Resultssupporting

confidence: 92%

Section: Discussionsupporting

confidence: 90%

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Effect of Independence, Work Experience and Competence on Audit Quality with Professional Ethics as Moderating Variable

Prasanti

Ramadhanti

Puspasari

2019

JAA

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“…Hasil penelitian ini juga mendukung temuan penelitian (Utama, 2015), (Azza S. M. Gaballa et al, 2015) dan (Hassan, 2014) yang menunjukkan bahwa pengalaman kerja berpengaruh positif terhadap kualitas hasil pemeriksaan laporan keuangan. Semakin tinggi pengalaman auditor, maka semakin mampu dan mahir auditor menguasai tugasnya sendiri maupun aktivitas yang diauditnya, sehingga auditor mampu menghadapi dan menyelesaikan hambatan maupun persoalan dalam pelaksanaan tugasnya, serta mampu mengendalikan kecenderungan emosional terhadap pihak yang diperiksa dan pada akhirnya akan dapat mengasilkan laporan audit yang berkualitas (Muliani et al, 2015) Berdasarkan hasil analisis pengaruh independensi auditor pada kualitas Auditor seringkali mengalami konflik kepentingan dimana auditor merasa khawatir akan kehilangan kliennya (Wardhani & Astika, 2018). Disatu sisi auditor harus menjaga etika profesi, namun disisi lain terkadang harus menghadapi tekanan klien dalam berbagai pengambilan keputusan .…”

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Pengaruh Pengalaman Auditor dan Independensi Pada Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi

Sarca

Rasmini

2019

E-Jurnal Akuntansi

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ABSTRAKTujuan penelitian ini untuk mengetahui pengaruh pengalaman auditor dan independensi pada kualitas audit dengan etika auditor sebagai variabel moderasi. Penelitian ini dilakukan pada seluruh KAP yang masih beroperasi di Provinsi Bali. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Data dianalisis dengan menggunakan uji Moderated Regression Analysis (MRA). Hasil analisis menunjukkan bahwa pengalaman auditor berpengaruh positif pada kualitas audit, independensi auditor berpengaruh positif pada kualitas audit, etika auditor memperkuat pengaruh pengalaman auditor pada kualitas audit dan etika auditor memperkuat pengaruh independensi pada kualitas audit di KAP Provinsi Bali. ABSTRACTThe purpose of this study was to determine the effect of auditor experience and independence on audit quality with auditor ethics as a moderating variable. This research was conducted on all KAPs that are still operating in Bali Province. The sampling technique used was purposive sampling. Data were analyzed using the Moderated Regression Analysis (MRA) test. The results of the analysis show that the auditor's experience has a positive effect on audit quality, auditor independence has a positive effect on audit quality, auditor ethics strengthens the influence of auditor experience on audit quality and auditor ethics reinforces the influence of independence on audit quality in KAP Bali Province. PENDAHULUANPerkembangan dunia usaha dewasa ini telah menjelaskan bahwa kebutuhan akan audit semakin meningkat, hal ini dikarenakan informasi perusahaan semakin terbuka dimana kepemilikan terhadap entitas usaha yang terdiri dari saham dan investasi dapat dimiliki oleh berbagai pihak. Pemilik dan pengelola (manajemen) yang terpisah mengharuskan laporan keuangan yang dibuat dan disajikan oleh Putu Delsi Nia Sarca dan Ni Ketut Rasmini. Pengaruh … 2241 manajemen kepada pemilik diperiksa kebenaran dan kewajaran sesuai dengan aturan dan ketentuan yang berlaku. Audit atas laporan terutama diperlukan oleh perusahaan berbentuk Perseroan Terbatas (PT) yang pemiliknya adalah para pemegang saham. Para Pemegang saham biasanya akan meminta pertanggungjawaban manajemen dalam bentuk laporan keuangan setahun sekali dalam Rapat Umum Pemegang Saham (Agoes, 2017). Laporan keuangan berkualitas bila memenuhi kriteria relevansi atau keberpautan (relevance) dan reliabilitas atau keterandalan (reliability). Kriteria relevansi dipenuhi bila laporan keuangan mempunyai nilai prediktif (predictive value) dan atau nilai balikan (feedback value) dan disajikan tepat pada waktunya. Kriteria reliability bertumpu pada keterujian (verifiability), kenetralan (neutrality) dan ketepatan penyimbolan (representation faithfullness). Pemakai laporan keuangan menaruh kepercayaan yang cukup besar terhadap hasil pekerjaan auditor dalam mengaudit laporan keuangan (Agoes, 2017). Perusahaan yang diaudit dengan kualitas audit yang lebih tinggi memiliki koefisien stabilitas lebih akrual dan menghasilkan laporan keuangan yang lebih handal (Smii, 2016). Profesi Akuntan Publi...

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“…Behn, Carcello, Hermanson, & Hermanson (1997) developed audit quality attributes, one of which is high ethical standards, while other attributes are related to auditor competence. Widagdo, Lesmana, & Irwandi (2002) in Wardhani & Astika (2018) defines a quality audit to ensure that the accounting profession fulfills its responsibilities to investors, the general public, government, and other parties who rely on the credibility of audited financial reports by upholding high ethics.…”

Section: Auditor Ethics and The Relationship Between Audit Competencementioning

confidence: 99%

What Determines Audit Quality of the Inspectorate Officials in Regional Financial Supervision?

Darwanis¹,

Putri²

2020

JAROE

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Objective – This study aims to examine the effect of competence, independence, accountability, and work experience on the audit quality of the Inspectorate Apparatus in regional financial supervision with auditor ethics and reward as moderating variables. Design/methodology – This study used a sample of all inspectorate auditors in Aceh, Indonesia. The sampling technique used was simple random sampling, which resulted in a sample of 80 auditors from a population of 407 auditors. Hypotheses were tested using Moderated Regression Analysis (MRA). Results – The findings prove that competence, independence, accountability, and work experience affect audit quality. Auditor ethics can moderate competence, independence, and accountability for audit quality, but auditor ethics cannot moderate work experience on audit quality. Meanwhile, the reward can moderate competence, independence, accountability, and work experience on audit quality.

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Pengaruh Kompetensi, Akuntabilitas dan Independensi pada Kualitas Audit dengan Etika Auditor Sebagai Variabel Moderasi

Cited by 17 publications

References 1 publication

Effect of Independence, Work Experience and Competence on Audit Quality with Professional Ethics as Moderating Variable

Effect of Independence, Work Experience and Competence on Audit Quality with Professional Ethics as Moderating Variable

Pengaruh Pengalaman Auditor dan Independensi Pada Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi

What Determines Audit Quality of the Inspectorate Officials in Regional Financial Supervision?

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