The Relationship between Self-Efficacy towards Audit Quality with Individualism Culture As Mediates: Evidence from Indonesia

Abstract

This study investigates the effects of individualism culture on audit quality with self-efficacy as mediates. Specifically, it examines the mediating effects of self-efficacy on the relationship between individualism culture to audit quality. Social cognitive theory is employed as a theoretical framework. Using the purposive sampling method, 101 auditors of individualism culture, self-efficacy Indonesian the Supreme Audit were selected as the sample. The results of this study show that self-efficacy has a significant impact on audit quality. This study also finds that individualism culture acts as a mediator variable. This study is for the Supreme Audit Agency, the Inspectorate, Directorate General of Taxes, government internal auditors and independent auditors and academics in the field of accounting education.

Self-efficacy, professional ethics, and internal audit quality

“…For example, Arthur Andersen has changed their culture from professionalism to a culture of greed that affects the individual auditors' culture. Djaddang et al (2018) find that self-efficacy significantly affects internal audit quality. This study also finds that individualism culture is a mediator variable for the relationship between the Supreme Audit Agency and the Directorate General of Taxes.…”

“…Social cognitive theory is used as a theoretical framework because internal auditors must have confidence in audit assignments to increase internal audit quality (Djaddang et al, 2018). Professional ethics consists of four items: confidentiality and impartiality, professional competence, accountability, and individual values.…”

Pengaruh Pendidikan Akuntansi, Sertifikasi Profesi, Etika Pengambilan Keputusan Terhadap Kualitas Audit di 5 Perusahaan Manufaktur di Jawa Barat

“…Penelitian yang dilakukan di Indonesia menginvestigasi pengaruh budaya individualisme terhadap kualitas audit dengan self-efficacy sebagai variabel mediator. Hasil penelitian menunjukkan bahwa self-efficacy memiliki dampak yang signifikan terhadap kualitas audit (Syahril Djaddang et al, 2018).…”

Self Efficacy dan Pengalaman Auditor Terhadap Kualitas Audit yang Dimoderasi oleh Kecerdasan Emosional

“…Kualitas audit dipengaruhi oleh beberapa faktor, salah satunya adalah self efficacy dan pengalaman auditor. Self efficacy merupakan suatu kepercayaan seseorang bahwa dia dapat menjalankan sebuah tugas pada tingkat tertentu, yang nantinya akan dapat mempengaruhi aktifitas pribadinya terhadap pencapaian suatu tugas (Djaddang et al, 2018). Pengalaman audit adalah pengalaman yang dimiliki seorang auditor dalam melakukan pemeriksaan dari banyaknya penugasan berbeda yang pernah dilakukan dan juga lamanya auditor menjalankan profesinya serta dapat menambah pengetahuannya mengenai pendeteksian kekeliruan (Putra & Dwirandra, 2019).…”

“…Dari pandangan tersebut auditor akan dikatakan menghasilkan kualitas audit yang baik apabila mampu mendeteksi kesalahan pada laporan keuangan klien. Penelitian yang dilakukan oleh Djaddang et al (2018) serta Merawati & Ariska (2018) mengatakan bahwa self efficacy berpengaruh positif terhadap kualitas audit. Dengan demikian, semakin tinggi self efficacy auditor maka ia akan mampu meningkatkan kualitas audit.…”