The Effect of Work Experiences, Competency, Motivation, Accountability and Objectivity towards Audit Quality

Furiady, Olivia; Kurnia, Ratnawati

doi:10.1016/j.sbspro.2015.11.042

Cited by 43 publications

(64 citation statements)

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“…This means that the longer an auditor works, this does not necessarily make it easy and correct according to the needs of the client in making a decision. Our result support [3] and [14], but opposite with [15] and [16].…”

Section: A Conclusioncontrasting

confidence: 55%

Effect of Professional Ethics, Work Experience, and Emotional Intelligence on Auditor Opinion

Handoko¹,

Lesmana²,

Kosasih³

2019

IJEAT

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The auditor must prioritize professionalism in decision making, especially with regard to decisions related to audit results or opinions. Our study aims to understand impact by professional ethic, length of works, also emotional intelligent to ability in decision making. This study is provides primary data for hundred respondents who work at public accounting firm in South Jakarta. The data used in this research is primary data such as questionnaire. This research is conduct statistical methods to do hypothesis testing and causally research. Based on the partial results of hypothesis testing, professional ethic and emotional intelligent have a significant on auditor decision making effect however work experience has no significant effect on auditor decision making.

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Section: A Conclusioncontrasting

confidence: 55%

Effect of Professional Ethics, Work Experience, and Emotional Intelligence on Auditor Opinion

Handoko¹,

Lesmana²,

Kosasih³

2019

IJEAT

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“…Hudiwinarsih (2010) stated that there is a significant effect of experience and competence towards the auditor's professional attitude. Competency also has significant effect towards audit quality as discovered by Furiady and Kurnia (2015). Sulistyowati and Supriyati (2015) also acknowledged that competency and professionalism had significant effect on the fraud detection.…”

Section: Internal Auditors' Competencymentioning

confidence: 89%

The Influence of Competency, Usage of It and Career Expectation on Internal Auditor’s Effectiveness in Ggovernment Linked Companies (GLCs)

Naz¹,

Rasib²,

Zolkifli³

2019

IJFR

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National Audit Department (NAD) had repetitively recommended Federal Ministries/ Departments and Government-Linked Companies (GLCs) through its Auditor-General’s Report on the need to have an effective internal audit function to identify and mitigate weaknesses in their activities. Therefore, the purpose of this study is to examine factors that influence the effectiveness of the internal auditors especially for those that work in GLCs in Malaysia. It is to determine the internal auditors’ perception toward the effectiveness of internal audit activities, influenced by the individual factors related to the internal auditors themselves. This study also aims to determine the relationship between factors that contribute to the effectiveness. 300 questionnaires were distributed to internal auditors that work in GLCs in Malaysia using convenience sampling method, of which, 124 internal auditors had responded. Several statistical techniques such as the descriptive statistic, correlation and regression analysis were used to analyse the data from the survey. The result of the study showed that there were significant relationships among the factors analysed in this study which are the internal auditors’ competency, usage of information technology (IT) and career expectation. Hence, the effectiveness of internal audit will depend strongly to the attributes of the factors analysed in this study. This study will help organisations especially GLCs in understanding the factors that influence the internal auditors’ effectiveness and taking necessary action to improve their internal audit function. Consequently, the internal audit function could perform better in reporting findings and giving significant recommendations that give impact to the organisations.

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“…In research Idawati (2015) and Asmara (2016) found a positive relationship between motivation and audit quality. However, research conducted by Furiady and Kurnia (2015) and Zahmatkesh and Rezazadeh (2017) found no relationship between motivation and audit quality. This paper focuses on a conceptual model which will form the basis of un-coming studies in exploring audit quality with a focus on government internal auditor at the Principal Inspectorate of Indonesia's Supreme Audit Institution.…”

Section: Introductionmentioning

confidence: 92%

Determinants of Audit Quality in Indonesia Supreme Audit Institution: A Conceptual Study

Aswar

Akbar

Lastiningsih

2020

IMBR

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This research is based on the problem of poor audit practices by the Big Four audit firms and the mid-tier audit firms in UK in 2018/2019 cycle, which is indicated as audit failure. This resulted in sanctions and fines that increased significantly from the previous year. Problems related to audit quality are also experienced by government internal auditors in Indonesia. This is due to several factors such as the quality of government internal auditor resources that are still below the lowest service standards as a public institution, lack of available apparatus and low competency, and limited budget. The purposes of this study are to determine the extent of audit quality produced by government internal auditors at the Principal Inspectorate of Indonesia’s Supreme Audit Institution. Based on attribution theory, this study has several objectives, namely to determine the effect of competence, independence, and motivation on audit quality. Therefore, the contribution of this research can be the object of consideration and evaluation for Indonesia’s Supreme Audit Institution auditors regarding the audit process and audit results in the public or government sector, an information for Principal Inspectorate of Indonesia’s Supreme Audit Institution as an effort to maintain and improve the quality of government internal audits, and an information for the public in overseeing the audit quality of the management and responsibility of state finances.

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The Effect of Work Experiences, Competency, Motivation, Accountability and Objectivity towards Audit Quality

Cited by 43 publications

References 0 publications

Effect of Professional Ethics, Work Experience, and Emotional Intelligence on Auditor Opinion

Effect of Professional Ethics, Work Experience, and Emotional Intelligence on Auditor Opinion

The Influence of Competency, Usage of It and Career Expectation on Internal Auditor’s Effectiveness in Ggovernment Linked Companies (GLCs)

Determinants of Audit Quality in Indonesia Supreme Audit Institution: A Conceptual Study

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