Audit Results Quality: The Role of Competency, Independency, Auditor Ethics, and Due Professional Care
Abstrak
Public accountants, in carrying out their profession, are required to produce quality audits. Several factors must support the auditor, both from within and outside the auditor. Factors originating from within the auditor that can influence the quality of audit results include competence, knowledge, level of education, work experience, independence, accountability, due professional care, objectivity, integrity, and ethics. Meanwhile, factors external to an auditor include obedience pressure, audit fees, and task complexity. This research aims to analyze the influence of competency, independence, auditor ethics, and due professional care on the quality of audit results. This research uses Partial Least Square (PLS) to analyze these variables' relationships. The primary data were collected using questionnaires to auditors in the public accounting firms (KAP) in Surabaya, East Java, Indonesia. Based on the analysis and discussion in the previous section, it can be concluded that the auditor's competence, independence, and ethics have been proven to affect the quality of audit results significantly. Meanwhile, Due Professional Care has been proven to negatively affect the quality of audit results significantly. KAP is expected to be able to increase the experience of each auditor in conducting audits and to maintain an attitude of competence, independence, auditor ethics, and due professional care so that the quality of the resulting audit results will be better.
##plugins.generic.usageStats.downloads##
Referensi
Agastia, I. G. B. D. (2020). Understanding Indonesia’s role in the ‘ASEAN Outlook on the Indo‐Pacific’: A role theory approach. Asia & the Pacific Policy Studies, 7(3), 293–305. https://doi.org/10.1002/app5.308
Altiero, E. C., Kang, Y. J., & Peecher, M. E. (2022). Motivated Perspective Taking: Why Prompting Auditors to Take an Investor’s Perspective Makes Them Treat Identified Audit Differences as Less Material. Contemporary Accounting Research, 39(1), 339–370. https://doi.org/10.1111/1911-3846.12721
Anderman, E. M. (2020). Achievement motivation theory: Balancing precision and utility. Contemporary Educational Psychology, 61, 101864. https://doi.org/10.1016/j.cedpsych.2020.101864
Anglin, A. H., Kincaid, P. A., Short, J. C., & Allen, D. G. (2022). Role Theory Perspectives: Past, Present, and Future Applications of Role Theories in Management Research. Journal of Management, 48(6), 1469–1502. https://doi.org/10.1177/01492063221081442
Audria, D., & Lubis, R. H. (2022). The Effect of Management Pressure, Locus of Control and Audit Dysfunctional Behavior on Auditor Performance (Empirical Study of Public Accounting Firms in Medan City). International Journal of Economics (IJEC), 1(1), 34–41. https://doi.org/10.55299/ijec.v1i1.70
BPK-RI. (2017). Standar Pemeriksaan Keuangan Negara (SKPN). Badan Pemeriksa Keuangan Republik Indonesia.
Cahyani, P. A., Sunarsih, N. M., & Munidewi, I. A. B. (2022). The Influence of Competency, Objectivity, Integrity, Time Budget Pressure, and Audit Fee on Auditing Quality. Kumpulan Hasil Riset Mahsiswa Akuntansi (KHARISMA), 4(3), 194–204. https://e-journal.unmas.ac.id/index.php/kharisma/article/view/5477
Eshleman, J. D., & Guo, P. (2020). Do seasoned industry specialists provide higher audit quality? A re-examination. Journal of Accounting and Public Policy, 39(6), 106770. https://doi.org/10.1016/j.jaccpubpol.2020.106770
Fernández Gómez, J. D. (2020). An Approach to Motivation Research From Advertising Strategy. In Handbook of Research on Transmedia Storytelling, Audience Engagement, and Business Strategies (pp. 239–253). https://doi.org/10.4018/978-1-7998-3119-8.ch016
Ghozali, I. (2015). Partial Least Squares. Konsep, Tekhnk dan Aplikasi Menggunakan Program SartPLS 3.0. Semarang: UNDIP.
Han, D. G. X. (2017). Malaysian Foreign Policy Toward Singapore From Mahathir to Badawi and Najib: A Role Theory Assessment. Asian Politics & Policy, 9(2), 289–309. https://doi.org/10.1111/aspp.12323
IAPI. (2021). Standar Profesional Akuntan Publik: Standar Audit 200 (Revisi 2021). Institut Akuntan Publik Indonesia. https://iapi.or.id/cpt-special-content/standar-audit-sa/
Karim, A., Syamsuddin, I., Jumarding, A., & Amrullah, A. (2022). The Effect of Gender Independence and Leadership Style on Audit Quality in Makassar Public Accounting Offices. International Journal of Social Science Research and Review, 5(7), 114–126. https://doi.org/10.47814/ijssrr.v5i7.341
Keisari, S. (2021). Expanding the Role Repertoire While Aging: A Drama Therapy Model. Frontiers in Psychology, 12(article 635975), 1–14. https://doi.org/10.3389/fpsyg.2021.635975
Kettinger, W. J., & Lee, C. C. (1994). Perceived Service Quality and User Satisfaction with the Information Services Function. Decision Sciences, 25(5–6), 737–766. https://doi.org/10.1111/j.1540-5915.1994.tb01868.x
Koerniawan, I. (2021). AUDITING: Konsep dan Teori Pemeriksaan Akuntansi. Semarang: Yayasan Prima Agus Teknik.
Kuntari, Y., Chariri, A., & Nurdhiana, N. (2017). The Effect of Auditor Ethics, Auditor Experience, Audit Fees and Auditor Motivation on Audit Quality. Sriwijaya International Journal of Dynamic Economics and Business, 1(2), 203–218. https://doi.org/10.29259/sijdeb.v1i2.203-218
Nasution, D., & Östermark, R. (2019). The impact of auditors’ awareness of the profession’s reputation for independence on auditors’ ethical judgment. Social Responsibility Journal, 16(8), 1087–1105. https://doi.org/10.1108/SRJ-05-2018-0117
Noordin, N. A., Hussainey, K., & Hayek, A. F. (2022). The Use of Artificial Intelligence and Audit Quality: An Analysis from the Perspectives of External Auditors in the UAE. Journal of Risk and Financial Management, 15(8), 339 (1-14). https://doi.org/10.3390/jrfm15080339
Octaviani, D., Jaswadi, & Ekasari, K. (2021). The Effect of Due Professional Care, Integrity, Confidentiality, and Independence on Audit Quality. Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020), 106–110. https://doi.org/10.2991/aebmr.k.210717.022
Puspitasari, A., Baridwan, Z., & Rahman, A. F. (2019). The Effect of Audit Competence, Independence, and Professional Skepticism on Audit Quality with Auditor’s Ethics as Moderation Variables. International Journal of Business, Economics and Law, 18(5), 135–144. https://ijbel.com/wp-content/uploads/2019/05/ijbel5-VOL18_270.pdf
Ratnawati, V. (2020). Factors affecting tax auditors’ performance: the moderating role of locus of control. Problems and Perspectives in Management, 18(2), 36–45. https://doi.org/10.21511/ppm.18(2).2020.04
Ratri, M. C., & Bernawati, Y. (2020). Penerapan Standar Profesional Audit Internal dan Kualitas Audit: Sebuah Tinjauan Literatur (Implementation of Internal Audit Professional Standards and Audit Quality: A Literature Review). Jurnal Bisnis Dan Akuntansi, 22(1), 47–56. https://doi.org/10.34208/jba.v22i1.605
Sa’adah, A. R., & Challen, A. E. (2022). Pengaruh Independensi Auditor, Due Professional Care, Fee Audit Dan Perikatan Audit Terhadap Kualitas Audit (The Influence of Auditor Independence, Due Professional Care, Audit Fees and Audit Engagements on Audit Quality). Jurnal Revenue: Jurnal Ilmiah Akuntansi, 3(1), 1–9. https://doi.org/10.46306/rev.v3i1.32
Serang, J. E., & Utami, W. (2020). The Effect of Professionalism, Leadership Style, Organizational Commitment and Locus of Control on Auditor Performance (Study at a Public Accounting Firm in Jakarta). International Journal of Advances in Scientific Research and Engineering, 06(03), 217–226. https://doi.org/10.31695/IJASRE.2020.33778
Sinambela, E. A., & Darmawan, D. (2022). Peran Integritas dan Kompetensi terhadap Kualitas Audit. Reliable Accounting Journal, 1(2), 8–15. https://doi.org/10.36352/raj.v1i2.326
Suara-NTB. (2021). Kasus Bank NTB Syariah, Transaksi Janggal Diduga Tidak Terdeteksi Audit Internal. BPK RI - Perwakilan NTB. https://ntb.bpk.go.id/kasus-bank-ntb-syariah-transaksi-janggal-diduga-tidak-terdeteksi-audit-internal /
Susanto, Y., Nuraini, B., Sutanta, Gunadi, Basri, A., Mulyadi, & Endri, E. (2020). The Effect of Task Complexity, Independence and Competence on the Quality of Audit Results with Auditor Integrity as a Moderating Variable. International Journal of Innovation, Creativity and Change, 12(12), 742–755. https://ssrn.com/abstract=3679832
Yendrawati, R., & Hidayat, M. F. (2021). Determinants of financial statements integrity. Jurnal Akuntansi & Auditing Indonesia, 25(2), 115–124. https://doi.org/10.20885/jaai.vol25.iss2.art2
##submission.copyrightStatement##
##submission.license.cc.by4.footer##
