scholarly journals The Effect of Auditor Ethics, Auditor Experience, Audit Fees and Auditor Motivation on Audit Quality

2017 ◽  
Vol 1 (2) ◽  
pp. 203
Author(s):  
Yeni Kuntari ◽  
Anis Chariri ◽  
Nurdhiana Nurdhiana
Keyword(s):  
Audit Quality ◽  
Audit Fees ◽  
Total Sample ◽  
Certified Public Accountants ◽  
Significant Positive Effect ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
One Year ◽  
Positive Effect

This study aimed to determine the effect of auditor ethics, auditor experience, audit fees, and auditor motivation on audit quality of public accounting firm in Semarang. The populations in this study were auditors who work on public accounting firm in Semarang. The total population of public accounting firm in Semarang according to Indonesian Institute of Certified Public Accountants in 2016 was 98 respondents from 14 public accounting firms. Questionnaires were distributed to auditors in all those public accounting firm. This study used purposive sampling judgement with criteria of sample were they have worked and experienced in public accounting firm for one year. A total sample of this study is 30 respondents. Using multiple linier regression analysis the results show that auditor ethics had a significant positive effect on audit quality; auditor experience had a significant positive effect on audit quality; audit fees had a significant positive effect on audit quality; and auditor motivation had a significant positive effect on audit quality. Ethics, experience, fees and motivation of auditor had a significant positive effect on audit quality.

scholarly journals The Effect of Auditor Ethics, Auditor Experience, Audit Fees and Auditor Motivation on Audit Quality

2017 ◽  
Vol 1 (2) ◽  
pp. 203 ◽  
Author(s):  
Yeni Kuntari ◽  
Anis Chariri ◽  
Nurdhiana Nurdhiana
Keyword(s):  
Audit Quality ◽  
Audit Fees ◽  
Total Sample ◽  
Certified Public Accountants ◽  
Significant Positive Effect ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
One Year ◽  
Positive Effect

This study aimed to determine the effect of auditor ethics, auditor experience, audit fees, and auditor motivation on audit quality of public accounting firm in Semarang. The populations in this study were auditors who work on public accounting firm in Semarang. The total population of public accounting firm in Semarang according to Indonesian Institute of Certified Public Accountants in 2016 was 98 respondents from 14 public accounting firms. Questionnaires were distributed to auditors in all those public accounting firm. This study used purposive sampling judgement with criteria of sample were they have worked and experienced in public accounting firm for one year. A total sample of this study is 30 respondents. Using multiple linier regression analysis the results show that auditor ethics had a significant positive effect on audit quality; auditor experience had a significant positive effect on audit quality; audit fees had a significant positive effect on audit quality; and auditor motivation had a significant positive effect on audit quality. Ethics, experience, fees and motivation of auditor had a significant positive effect on audit quality.

scholarly journals Kualitas Audit: Ditinjau dari Fee Audit, Risiko Audit dan Skeptisme Profesional Auditor sebagai Variabel Moderating

2020 ◽  
Vol 8 (1) ◽  
pp. 9
Author(s):  
Muslim Muslim ◽  
Syamsuri Rahim ◽  
Muhammad Faisal AR Pelu ◽  
Alma Pratiwi
Keyword(s):  
Regression Analysis ◽  
Audit Quality ◽  
Audit Fees ◽  
Public Accounting ◽  
Audit Risk ◽  
Accounting Firms ◽  
Professional Skepticism ◽  
Audit Fee ◽  
The Relationship ◽  
Positive Effect

The purpose of this study was to determine the effect of audit fees and audit risk on audit quality with auditor professional skepticism as a moderating variable. This research was conducted at 8 public accounting firms in Makassar city with 40 respondents. The analytical method used is multiple regression analysis (Moderated Regression Analysis) which is used to measure the strength of the relationship between two or more variables. The results of this study found that the audit fee variable had a negative and not significant effect on audit quality. These results illustrate that the higher the audit fee received by the auditor, the audit quality will decrease. While audit risk is not a significant positive effect on audit quality. The results of this study illustrate that the higher the audit risk, the audit quality will decrease. The auditor's professional skepticism as a moderating variable is not able to strengthen the effect of audit fees on audit quality. Furthermore, auditor professional skepticism as a moderating variable is also unable to strengthen the effect of audit risk on audit quality

scholarly journals ANTESEDEN VARIABEL KUALITAS AUDIT KECURANGAN LAPORAN KEUANGAN

2019 ◽  
Vol 16 (1) ◽  
pp. 42-63
Author(s):  
Ivandi Ivandi ◽  
Tigor Sitorus
Keyword(s):  
Audit Quality ◽  
Sampling Technique ◽  
Individual Responsibility ◽  
Primary Data ◽  
Financial Fraud ◽  
Significant Positive Effect ◽  
Public Accounting ◽  
Accounting Firm ◽  
Public Accountants ◽  
Positive Effect

This study aims to proves the relationship between independence, competence, individual external auditor's responsibility as antecedent variable with financial fraud audit quality,   where as the number of cases of financial scandals by manipulating financial data that occurs in large companies and involve public accountants to make public accountants must pay attention to audit quality.This research use causality research method with causal relationship between independent variable with dependent variable. The data used are primary data obtained using questionnaires distributed to Public Accounting Firm (KAP) in North Jakarta and Central Jakarta. The population in this study are all auditors who work in Public Accounting Firm (KAP) of North Jakarta and Central Jakarta with Sample Random Sampling technique which produces 46 respondents from 8 KAP in 2018. Data analysis using SPSS 21. Based on the results of research, for the first equation of independence and competence variables have a significant positive effect on individual external auditor's responsibility variable. For the second equation for independence variable have significant positive effect to financial fraud audit quality variable whereas for competence variable and individual responsibility of external auditor does not have significant effect to fraud audit quality variable.

Effect of Professional Ethics, Audit Quality, and Workload on Materiality Levels Consideration

2021 ◽  
Vol 3 (1) ◽  
pp. 93-105
Author(s):  
Ni Wayan Rustiarini ◽  
I Kadek Listawan ◽  
Ni Putu Shinta Dewi
Keyword(s):  
Professional Ethics ◽  
Audit Quality ◽  
Financial Statements ◽  
Professional Judgment ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
Study Population ◽  
Positive Effect ◽  
Ethics Audit

The level of materiality is a professional judgment that affects the auditor's perception of the needs of those who have sufficient knowledge and who place confidence in the financial statements. Materiality relates to decision making that will give rise to confidence in users of financial statements that the financial statements are free from material misstatement and are by accounting principles. This study aims to examine and obtain evidence of the influence of professional ethics, audit quality, and workload on the consideration of Bali public accounting firms' materiality levels. The study population was auditors at Bali's public accounting firm, registered in the Ikatan Akuntan Public Indonesia Directory, which was still active until 2020. The sample in this study was 80 respondents who were determined based on the purposive sampling method. The analytical tool used to test the hypothesis is multiple linear regression. The results showed that professional ethics and audit quality had a positive effect on the materiality level. Meanwhile, the workload does not affect the materiality level consideration.

scholarly journals PENGARUH AKUNTABILITAS DAN KOMPETENSI TERHADAP KUALITAS AUDIT (Survey Pada Kantor Akuntan Publik Di Bandung)

2017 ◽  
Vol 19 (3) ◽  
pp. 357
Author(s):  
Eka Purwanda ◽  
Emmatrya Azmi Harahap
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Significant Influence ◽  
Audit Quality ◽  
Significant Positive Effect ◽  
Accounting Profession ◽  
Public Accounting ◽  
Accounting Firm ◽  
Positive Effect

Profesi Akuntan publik (auditor) berada dalam situasi dilematis, karena banyak Akuntan publik yang belum mematuhi SKPN dan hal tersebut mempengaruhi hasil opini. Penelitian ini menganalisis pengaruh akuntabilitas dan kompetensi terhadap kualitas audit Kantor Akuntan Publik di Bandung secara simultan maupun parsial. Akuntabilitas adalah kewajiban pihak pemegang amanah (agent) untuk memberikan pertanggungjawaban semua aktivitas kepada pihak pemberi amanah sedangkan Kompetensi artinya auditor harus mempunyai kemampuan, ahli dan berpengalaman untuk dapat mendukung kesimpulan yang akan diambilnya, kedua variabel ini berpengaruh kualitas audit. Penelitian ini menggunakan analisis regresi linier berganda. Unit analisis dalam penelitian ini adalah supervisor yang bekerja pada Kantor Akuntan Publik di Bandung. Jumlah populasi dalam penelitian ini adalah 60 supervisor, sedangkan sampel yang diperoleh adalah 24 supervisor. Hasil dari penelitian ini menunjukkan Akuntabilitas dan Kompetensi secara simultan mempunyai pengaruh yang signifikan terhadap kualitas audit. Akuntabilitas berpengaruh positif signifikan terhadap kualitas audit dan Kompetensi berpengaruh positif signifikan terhadap kualitas audit.Public accounting profession (auditors) ison atough situation, because there are public accountants who still disobey SKPN and that affects opinion results. The purpose of this study is to analyze the influence of accountability and competenceon audit qualityat Public Accounting Firm in Bandung, either simultaneously or partially. Accountability is the obligation of agent to be responsible for all activities to agent and Competence is auditor must have the ability , skill and experience to be able to support a conclusion that will be taken, both this variables effect on audit quality. This study use multiple regression analysis. The unit analysis in this research is supervisors who work in Public Accounting Firm in Bandung. Amout of population that use in this research are 60 auditors, while the sample obtained are 24 supervisors. Result of this study show that acountibility and competence simultaneously have a significant influence on audit quality. Accountability significant positive effect on the audit quality and Competence significant positive effect on audit quality.

scholarly journals Pengaruh Independensi, Profesionalisme, Skeptisme Profesional, Etika Profesi dan Gender Terhadap Kualitas Audit Pada KAP di Bali

2020 ◽  
Vol 30 (3) ◽  
pp. 686
Author(s):  
Ni Kadek Sri Rahayu ◽  
I Ketut Suryanawa
Keyword(s):  
Audit Quality ◽  
Public Accounting ◽  
Accounting Firms ◽  
Professional Skepticism ◽  
Accounting Firm ◽  
The Public ◽  
Analysis Technique ◽  
And Gender ◽  
Positive Effect ◽  
Collection Methods

This study aims to determine the effect of professionalism and gender professionalism independence on audit quality at public accounting firms in Bali. Data collection methods in this study used a questionnaire. The population in this study are all auditors who work at the Public Accounting Firm in Bali with a total of 78 auditors overall. The analysis technique used is Multiple Linear Regression. Based on the analysis and testing of hypotheses, the conclusion is that (1) independence has a positive effect on audit quality, (2) professionalism has a positive effect on audit quality, (3) professional skepticism has a positive effect on audit quality, (4) professional ethics has a positive effect on quality audit (5) gender negatively influences audit quality. Keywords : Independence; Professionalism; Ethics; Gender; Audit Quality.

scholarly journals Kompetensi Auditor, Independensi, Skeptisme Profesional dan Kualitas Audit

Akuntabilitas ◽  
2021 ◽  
Vol 14 (2) ◽  
pp. 153-168
Author(s):  
Renaldi Renaldi ◽  
Rizal Mawardi
Keyword(s):  
Audit Quality ◽  
Sampling Technique ◽  
Auditor Independence ◽  
Survey Method ◽  
Public Accounting ◽  
Accounting Firms ◽  
Professional Skepticism ◽  
Accounting Firm ◽  
Public Accounting Firms ◽  
Positive Effect

The emergence of several cases that befell well-known Public Accounting Firms in Indonesia makes researchers want to test so that the purpose of this study is to determine the effect of auditor competence, auditor independence, and professional skepticism on audit quality. This study uses a survey method with a questionnaire. The sample in this study is an auditor who works at a Public Accounting Firm in South Jakarta. The sampling technique used was random sampling method. The sample of this research was conducted in 10 Public Accounting Firms with 77 auditors as respondents. The results of this study indicate that auditor competence, auditor independence, and professional skepticism have a positive effect on audit quality. This result implies that it is important for an auditor to have adequate competence, independent attitude and professional skepticism while carrying out audit engagements.How to Cite:Renaldi., & Mawardi, R. (2021). Kompetensi Auditor, Independensi, Skeptisme Profesional dan Kualitas Audit. Akuntabilitas: Jurnal Ilmu Akuntansi, 14(2), 153-168.

Auditor Characteristics, Audit Tenure, Audit Fee and Audit Quality

2017 ◽  
Vol 5 (3) ◽  
pp. 94-99
Author(s):  
Melya Senjaya ◽  
Friska Firnanti
Keyword(s):  
Work Experience ◽  
Audit Quality ◽  
Statistical Tests ◽  
Audit Fees ◽  
Jel Classification ◽  
Public Accounting ◽  
Accounting Firms ◽  
Audit Fee ◽  
Public Accounting Firms ◽  
One Year

Objective - The purpose of this research is to obtain empirical evidence about the factors that affect audit quality for auditors working in Public Accounting Firms in DKI Jakarta. Methodology/Technique - The independent variables used in this research are: independence, work experience, competency, accountability, audit tenure, and audit fee. The object of this research consists of 25 Public Accounting Firms located in DKI Jakarta. There are 164 respondents used as samples in this study. The sample was selected based on a convenience sampling method with criteria including auditors working at public accounting firms located in DKI Jakarta, with a minimum of one year work duration. This research used statistical tests of multiple regression. Findings - The result shows that independence, accountability, and audit tenure have an effect on audit quality. Meanwhile, work experience, competency, and audit fees have no influence on audit quality. Novelty - The study suggests that to improve audit quality, Public Accounting Firms should pay attention to the independence and accountability of its auditors. Type of Paper: Empirical Keywords: Audit Quality; Independence; Work Experience; Competency; Accountability; Audit Tenure; Audit Fee. JEL Classification: M41, M42.

scholarly journals The Philosophy Of Tri Kaya Parisudha Towards Auditor Pressure Phenomenon Of Audit Procedure Stopping

2021 ◽  
Vol 2 (2) ◽  
pp. 71-78
Author(s):  
Ni Putu Riski MARTINI ◽  
I Ketut Puja Wirya SANJAYA
Keyword(s):  
Audit Quality ◽  
Time Pressure ◽  
Sampling Technique ◽  
Situational Factors ◽  
Audit Process ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
The Relationship ◽  
Positive Effect

These cases of audit irregularities indicate a decrease in audit quality, which is caused by a dysfunctional audit behavior. This study discusses the factors that are thought to have an effect on premature termination of audit procedures, which can be caused by external factors related to situational factors during the audit process that will affect the behavior of auditors in conducting audits, namely time pressure and compliance pressure. In addition, the auditors' awareness and sensitivity in preventing or detecting fraud is influenced by the application of a noble local culture, which in Bali is known as the Tri Kaya Parisudha cultural concept. This research was conducted at a public accounting firm in Bali. The research time is 2021. The population of this research is 16 public accounting firms in Bali with 122 auditors. The sampling technique used in this research is purposive sampling technique. Based on the results of the analysis, it can be concluded that: time pressure and compliance pressure have a positive effect on premature audit procedures and the Tri Hita Karana philosophy is able to moderate the relationship between time pressure and adherence pressure on premature audit procedures.

PENGARUH INDEPENDENSI AUDITOR DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT DENGAN TEKANAN KLIEN SEBAGAI VARIABEL MODERASI

2019 ◽  
Vol 4 (3) ◽  
pp. 381-390
Author(s):  
Prayogi Gunawan ◽  
Abriandi Abriandi
Keyword(s):  
Regression Analysis ◽  
Audit Quality ◽  
Ideal Condition ◽  
Certified Public Accountants ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Questionnaire Form ◽  
Client Pressure ◽  
Survey Approach

This study aims to test whether client pressure can moderate the influence of auditor’s independence and auditor’s competence on audit quality. This study used a survey approach with questionnaire form which filled by 80 auditors who work at the Public Accounting Firm of North Jakarta listed at the Indonesian Institute of Certified Public Accountants. Regression analysis was used to test the hypothesis. The result of the research shows that if the auditor has high independence and competence, then audit quality will be higher also. Based on testing of a pure moderator, client pressure is able to moderate and strengthen each influence of auditor’s independence and auditor’s competence on audit quality. This suggests that this study produces an ideal condition in which client pressure makes the auditor more independent and competent to the job. Keywords: Auditor’s independence, Auditor’s competence, Audit quality, Client pressure

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