The Effect of Independence, Integrity, Professionalism, and Professional Skepticism on the Accuracy of Giving Audit Opinion (The Case of Audit Board of the Republic of Indonesia)

Kamil, Krishna; Fathonah, Nadya

doi:10.2991/aebmr.k.200309.002

Cited by 7 publications

(15 citation statements)

References 5 publications

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“…Auditor's honesty, diligence, responsibility, and objectivity enhance the integrity and must be maintained to achieve audit quality. The results confirm the second hypothesis that integrity has a positive influence on audit quality are in line with research conducted by Octaviani & Ekasari (2021); Prabowo & Suhartini (2021); Kamil & Fathonah (2020); Kertarajasa et al (2019); Hikmayah & Aswar (2019); Wardayati (2016); Bouhawia et al (2015); and Furiady & Kurnia (2015).…”

Section: 119supporting

confidence: 91%

“…Researchers have shown that auditor integrity is a critical factor in the audit process and positively affects audit quality (Octaviani & Ekasari, 2021;Prabowo & Suhartini, 2021;Kamil & Fathonah, 2020;Kertarajasa et al, 2019;Hikmayah & Aswar, 2019;Wardayati, 2016;Bouhawia et al, 2015;Furiady & Kurnia, 2015).…”

Section: Impact Of Integrity On Audit Qualitymentioning

confidence: 99%

“…In performing audits, highly competent auditors will always follow audit principles and comply with code of ethics to produce high quality audits. Auditor can promote their audit quality by adopting and applying the ethical requirements embodied in objectivity, prudence, confidentiality, inde-pendence, competence, and integrity (Kamil & Fathonah, 2020;Kertarajasa et al, 2019;Syamsuddin et al, 2014).…”

Section: Impact Of Ethics On Audit Qualitymentioning

confidence: 99%

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Impact of Auditor Competence, Integrity, and Ethics on Audit Quality in Saudi Arabia

Alsughayer¹

2021

OJAcct

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This research is conducted to investigate the impact of auditor's competency, integrity, and ethics on audit quality from the perceptions of auditors. The data is collected through questionnaires distributed to auditors in auditing firms in Saudi Arabia. The sample used was amounted to 102 auditors. The study surveyed different external auditors to explore their audit process attributes for achieving quality of audit. The findings show that the attributes of competence, integrity, and ethics have significant impact on audit quality. The findings indicate that the most important elements of attributes affecting audit quality are auditors' continuous improvement and training programs, ways of carrying out their duties, and their compliance to code of conduct. This study extends the literature on audit quality and provides useful insights for audit firms and professional bodies for the policies and producers to be adopted and implemented to enhance audit quality.

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Section: 119supporting

confidence: 91%

Section: Impact Of Integrity On Audit Qualitymentioning

confidence: 99%

Section: Impact Of Ethics On Audit Qualitymentioning

confidence: 99%

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Impact of Auditor Competence, Integrity, and Ethics on Audit Quality in Saudi Arabia

Alsughayer¹

2021

OJAcct

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“…In humanistic psychology, Carl Rogers calls it the word self as the essence of independence (Lynch and Sheldon 2017). Meanwhile, the origin of the word independent when quoting from the psychological dictionary is independence, meaning an attitude of confidence in determining decisions without depending on others (K. Kamil and Fathonah 2020). Self-confidence is an asset and strength in an individual's personality.…”

Section: The Nature Of the Curriculum Special Conditions: Independent Curriculum Hierarchymentioning

confidence: 99%

“…Independent as an attitude of not depending on others or standing firmly with self-principles without being influenced by others, meaning that there is self-autonomy in deciding or completing responsibilities (K. Kamil and Fathonah 2020). While the independent curriculum as a subject design for the autonomy of the educational institution itself that students must take from the beginning of admission to the end of entering the institution.…”

Section: Independent Curriculum Based On Islamic Valuesmentioning

confidence: 99%

CURRICULUM DESIGN FOR SPECIAL CONDITIONS BASED ON ISLAMIC VALUES: Study at Senior High School Al-Hikmah Boarding School Batu

Hidayatullah

Firdausi

Hanief

2021

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Covid-19 is a way for each educational institution to improve quality, processes, as well as facilities and infrastructure. The epidemic indirectly demands the education institution for adaptive and innovative new life accompanied by the development of information technology. The Ministry of Education and Culture has issued a curriculum policy for special conditions during the pandemic based on the circular regulation of the Minister of Education and Culture Number 719 of 2020. In addition, the issue of freedom to study in primary and secondary education institutions has emerged since 2019. Through the locus of Senior High School al-Hikmah Boarding School Batu, the researchers explored the data regarding the design of an independent curriculum based on Islamic values implemented since 2019. The curriculum has relevance to the Covid-19 special conditions curriculum and can be used as a model for the Covid-19 curriculum based on Islamic values. The research approach used is descriptive qualitative. While, the type of research is a case study with in-depth interview data collection, participatory observation, and documentation. It used an interactive data analysis through data collection, data presentation, data reduction, and conclusions. The results of this study indicate that the independent curriculum of al-Hikmah Boarding School Batu has relevance to the link and match-based special conditions curriculum. In addition, the independent curriculum contributes to shaping the learners’ attitudes based on spiritual strength, nationalism, and mental leadership.

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The Effect of Professional Skepticism, Ethics and Competence on the Accuracy of Giving an Audit Opinion

Ramanda

2022

BAKI

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The focus of this research is to see how professional skepticism, ethics, and competence on the accuracy of giving an audit opinion. The auditor at the South Jakarta Public Accounting Firm is the study's sample. The sample methodology used was purposeful sampling. The sample for this study consisted of 88 respondents from 19 public accounting firms in South Jakarta. The data used in this study is primary data, in the form of a questionnaire given to the auditor. The hypothesis of this study was tested using Multiple Linear Regression Analysis with Statistics Program and Service Solution (SPSS) version 25 and a significance level of 5%. The study's findings suggest that professional skepticism, ethics, and competence have a positive significant effect on the accuracy of giving an audit opinion.

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The Effect of Independence, Integrity, Professionalism, and Professional Skepticism on the Accuracy of Giving Audit Opinion (The Case of Audit Board of the Republic of Indonesia)

Cited by 7 publications

References 5 publications

Impact of Auditor Competence, Integrity, and Ethics on Audit Quality in Saudi Arabia

Impact of Auditor Competence, Integrity, and Ethics on Audit Quality in Saudi Arabia

CURRICULUM DESIGN FOR SPECIAL CONDITIONS BASED ON ISLAMIC VALUES: Study at Senior High School Al-Hikmah Boarding School Batu

The Effect of Professional Skepticism, Ethics and Competence on the Accuracy of Giving an Audit Opinion

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