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Journal articles on the topic 'Auditor's Office'
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1
Paramita, Pradnya, and I. Ketut Suryanawa. "Pengaruh Orientasi Etis, Love of money dan Pengalaman Auditor pada Persepsi Etis Auditor mengenai Creative Accounting." E-Jurnal Akuntansi 30, no. 6 (June 26, 2020): 1369. http://dx.doi.org/10.24843/eja.2020.v30.i06.p03.
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The purpose of this study was to determine the effect of Ethical Orientation, Love of money, and Auditor's Experience on the Auditor's Ethical Perceptions regarding Creative accounting. This research was conducted in all Bali Province Public Accountant Offices on auditors in each KAP. This study uses multiple linear regression analysis techniques. From the calculation results, it was found that a sample of 51 respondents who were auditors at each Bali Province Public Accountant Office and had served a minimum of 1 year of service. The analysis shows that Ethical Orientation, Love of money, and Auditor Experience significantly influence the Auditor's Ethical Perception of Creative accounting.
Keywords: Ethical Orientation; Love Of Money; Auditor Experience; Ethical Perception; Auditor; Creative Accounting.
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Limbong, Christine Octo Debora, and I. Dewa Nyoman Badera. "Tekanan Anggaran Waktu Memoderasi Pengaruh Role Stres Terhadap Perilaku Disfungsional Auditor." E-Jurnal Akuntansi 30, no. 3 (March 14, 2020): 733. http://dx.doi.org/10.24843/eja.2020.v30.i03.p15.
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The purpose of this study is to analyze the time budget pressure moderate the influence of the role of stress on the auditor's dysfunctional behavior (Study at PT Bank BNI Denpasar Regional Office). This research was conducted in all thirty-two offices of PT Bank BNI Denpasar Regional Officein the Bali Region in 2019 by making 68 auditors as samples using the saturated sample method. Data collection is done by distributing questionnaires, tested through regression analysis moderation (MRA) techniques. Based on the analysis, the role stress variable has a significant positive effect on the dysfunctional behavior of auditors at PT Bank BNI Denpasar Regional Office. Time budget pressure has a significant positive effect on the auditor's dysfunctional behavior at PT Bank BNI Denpasar Regional Office. Time budget pressure moderates the influence of role stress on the auditor's dysfunctional behavior at PT Bank BNI Denpasar Regional Office.
Keywords: Role Stress; Time Budget Pressure; Auditor's Dysfunctional Behavior.
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Hermawan Prasetya, Hardi, and Dodik Ariyanto. "Pengaruh Stress Kerja Dan Emotional Intelligence Terhadap Turnover Intention Internal Auditor." E-Jurnal Akuntansi 29, no. 1 (October 10, 2019): 356. http://dx.doi.org/10.24843/eja.2019.v29.i01.p23.
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The purpose of the study was to analyze work stress and emotional intelligence on the turnover of the intention of internal auditors at PT Bank BRI. The study was conducted in 29 offices at PT Bank BRI Bali-Nusra Region in 2019. The auditor's research respondents were 107. Complementary techniques with saturated sample methods. Data collection was carried out by distributing questionnaires and returning data as many as 96 auditors. Data was tested by multiple linear regression analysis techniques. Based on the results of the analysis, the work stress variable has a significant effect on the auditor's internal turnover intention at PT Bank BRI Denpasar Regional Office with a significance value of 0.000 <0.05, H1 is accepted. Emotional intelligence has a significant effect on internal auditor turnover intention at PT Bank BRI Denpasar Regional Office with a significance value of 0.004 <0.05, H1 is accepted.
Keywords : Stress Of Work; Emotional Intelligence; Turnover Intention.
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Choi, Jong-Hag, Jeong-Bon Kim, Annie A. Qiu, and Yoonseok Zang. "Geographic Proximity between Auditor and Client: How Does It Impact Audit Quality?" AUDITING: A Journal of Practice & Theory 31, no. 2 (February 1, 2012): 43–72. http://dx.doi.org/10.2308/ajpt-10241.
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SUMMARY Using a large sample of audit client firms, this paper investigates whether and how the geographic proximity between auditor and client affects audit quality proxied by accrual-based earnings quality. We define an auditor as a local auditor (1) if the auditor's practicing office is located in the same metropolitan statistical area (MSA) as the client's headquarters, and (2) if the geographic distance between the two cities where the auditor's practicing office and the client's headquarters are located is within 100 kilometers, or they are in the same MSA. As predicted, our empirical results are consistent with local auditors providing higher-quality audit services than non-local auditors. In addition, as predicted, this quality difference is weakened for diversified clients with more operating or geographic segments. The results are robust to a variety of sensitivity checks. Overall, our evidence suggests that informational advantages associated with local audits enable auditors to better constrain management's biased earnings reporting, with greater advantages for less diversified clients. JEL Classification: M42.
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Sanjaya, I. Nyoman Wirada, and I. Dewa Gede Dharma Suputra. "Peran Karakteristik Personal Auditor Memoderasi Pengaruh Time Budget Presure Terhadap Perilaku Disfungsional Auditor." E-Jurnal Akuntansi 29, no. 2 (November 25, 2019): 869. http://dx.doi.org/10.24843/eja.2019.v29.i02.p28.
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The purpose of this study is to analyze the role of the characteristics of personal auditors to moderate the effect of budget time on dysfunctional auditors at the Public Accountant Office in the Province of Bali. This research was conducted in nine offices which were still active until 2018 and 70 auditors as samples through the saturated sample method. Data collection was done by distributing questionnaires with 70 respondents that met criteria of testing through the Moderating Regression Analysis (MRA) analysis technique. Based on the results of the analysis, the time budget pressure has a positive influence on the dysfunctional behavior of auditors at the Public Accountant Office in the Province of Bali. The characteristics of personal auditors are able to moderate or strengthen the positive influence of time budget pressure on the dysfunctional behavior of auditors at the Public Accountant Office in the Province of Bali.
Keywords : Auditor's Personal Characteristics; Time Budget Presure; Auditor Dysfunctional Behavior.
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Utami Magister Akuntansi Pascasarjana, U, Nur Muchlisiah. "PENGARUH WHISTLEBLOWING SYSTEM, KEMAMPUAN AUDITOR, SKEPTISME AUDITOR, DAN INDEPENDENSI TERHADAP PENDETEKSIAN KECURANGAN." Bongaya Journal for Research in Accounting (BJRA) 2, no. 2 (October 18, 2019): 39–48. http://dx.doi.org/10.37888/bjra.v2i2.193.
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This research was conducted by aiming to determine the effect ofwhistleblowing systems, auditor capabilities, auditor professional skepticism andindependence of fraud detection. This study uses primary data using a questionnaire of33 auditors as a sample of all auditor numbers as many as 48 auditors working at theInspectorate Office of South Sulawesi Province. Data analysis using multiple regressionwith the help of SPSS software. The results of this study indicate that: (1) Whistleblowingsystems have a positive and significant effect on fraud detection: (2) The auditor's abilityhas a positive and significant effect on fraud detection: (3) The auditor's professionalskepticism has a positive and significant effect on fraud detection: (4) Independencepositive and significant effect on fraud detection.
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Iryani, Lia Dahlia. "The Effect of Competence, Independence, and Professional Auditors to Audit Quality." JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) 1, no. 1 (September 1, 2017): 1–4. http://dx.doi.org/10.33751/jhss.v1i1.363.
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Abstract. The objectives to be achieved in this research are as follows: 1. To know the auditor's competence to audit quality, 2. To know the auditors independence to audit quality, 3. To know auditors professionalism to audit quality. This research uses Multiple Linear Regression Analysis with Statistical Package for Social Sciences (SPSS) Ver program.21:00. The subjects of this research are 18 Public Accountant Firm in South Jakarta with the number of respondents as many as 97 respondents. Based on the results of hypothesis testing and refers to the formulation and objectives of this study, it can be drawn conclusions as follows: 1. Competence auditors in carrying out the audit have a positive and significant impact on audit quality at Public Accounting Firm in South Jakarta, so the more competent an auditor The better the quality of the audit, 2. The independence of the auditor in conducting the audit has a positive and significant impact on the quality of audit at the Public Accountant Office in South Jakarta, so the higher the auditor's independence attitude the higher the audit quality, 3. Auditor professionalism in conducting audit has a positive and significant impact on audit quality at Public Accountant Office in South Jakarta, so the higher the auditor's professionalism, the higher the audit quality. Keywords: Competence, Indepedence, Professional, Audit Quality.
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Putra, I. Gede Bandar Wira, and I. Putu Sudana. "Effect of auditor's role conflict on auditor’s stress with core self-evaluations as moderators." International research journal of management, IT and social sciences 6, no. 4 (July 8, 2019): 147–55. http://dx.doi.org/10.21744/irjmis.v6n4.669.
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The purpose of this study was to provide empirical evidence of the effect of core self-evaluations on the relationship between auditor's role conflict and auditor’s stress. 82 auditors who work in a Public Accountant Office registered in the Province of Bali are used as a population by using purposive sampling in accordance with established criteria. The data analysis technique used was moderated regression analysis. The results showed that auditor’s role conflict had a positive effect on auditor’s stress and showed that core self-evaluations weakened the influence of auditor’s role conflict on auditor’s stress. The results of this study can be taken into consideration for the Public Accountant Firm to use personality tests in the auditor's career selection and development process and provide empirical evidence for the model of stress theory.
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Hirsch, Rina M. "The Effect of Spatial Distance and Domain Knowledge Distinctiveness on Auditor Reliance on IT Specialists." Journal of Information Systems 34, no. 1 (June 14, 2019): 81–103. http://dx.doi.org/10.2308/isys-52456.
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ABSTRACT Due to limitations in IT expertise, auditors frequently rely upon IT specialists during audit engagements. Does social similarity between the auditor and an IT specialist induce social biases that affect the auditor's reliance on the specialist? Using an experiment with 60 auditors, I examine how financial auditors' reliance on IT specialists is affected by two dimensions of social similarity: the IT specialist's spatial distance (in-house office location versus sourcing from another office) and domain knowledge distinctiveness (distinct versus overlapping) relative to financial auditors. My findings provide evidence of a possible boundary condition to the widely accepted social identity theory by documenting the interaction of two dimensions of social similarity on auditor behavior. Specifically, when IT specialists possess distinct (overlapping) domain knowledge, auditors place greater (similar) reliance on out-of-office specialists relative to in-house specialists.
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Sarboini, Rahmah Yulianti, and Rahma Try Fajri. "Pengaruh Kompetensi, Komitmen dan Etika Auditor Terhadap Kinerja Auditor Internal pada Kantor Inspektorat Aceh." JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) 8, no. 2 (November 30, 2022): 125–34. http://dx.doi.org/10.35870/jemsi.v8i2.836.
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This study aims to determine the effect of auditor competence, commitment and ethics on the performance of internal auditors at the Aceh Inspectorate Office, either simultaneously or partially. The population in this study are auditors who work at the Aceh Inspectorate Office. Total population of 47 people. The sampling method used is the Census because it involves the entire population as research respondents. The samples taken in this study were 47 people. The data used in this study is multiple linear regression. The results of the study show that auditor competence, commitment and ethics simultaneously influence the performance of internal auditors at the Aceh Inspectorate Office. The correlation coefficient (R) = 0.779 which indicates that the degree of relationship (correlation) between the independent variables and the dependent variable is 77.9%. This means that the performance of internal auditors at the Aceh Inspectorate Office is very closely related to the factors of education, training, years of service and the R2 coefficient value is obtained by a value of 0.580 which means it influences the auditor's performance at the Aceh Inspectorate Office. While the partial results of the study also reveal that auditor competence, commitment and ethics affect the performance of internal auditors at the Aceh Inspectorate Office, this proves that auditor competence, commitment and ethics have an influence on auditor performance at the Aceh Inspectorate Office.
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Pratiwi, Dhona Nadiya, and Wiwik Pratiwi. "PENGARUH PENGALAMAN AUDITOR, INDEPENDENSI AUDITOR, DAN SKEPTISME PROFESIONAL TERHADAP AUDIT JUDGMENT." CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini 1, no. 2 (July 18, 2020): 239–53. http://dx.doi.org/10.31258/jc.1.2.239-253.
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This research aims to test and analyze empirically the effect of auditor experience, auditor independence, and professional skepticism on audit judgment. Respondents in this research was the auditors who work in Public Accountant Office (KAP) in Central Jakarta area. The data collection method uses a questionnaire. The number of auditors that sampled in this research were 140 respondents from 20 Public Accountant Office (KAP) in Central Jakarta. The sampling technique used is convenience nonprobability sampling. Testing instruments were analyzed using validity and reliability tests. The classical assumption test used normality test, multicollinearity test, and heteroscedasticity test. The data analysis technique in this research is multiple linear regression with SPSS version 24. The results of this research showed that the Auditor's Experience, Auditor Independence, and Professional Skeptism have a positive and significant influence on Audit Judgment
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Aziza, Nurna, and Andi Agus Salim. "RESPON PERILAKU AUDITOR DALAM SISTEM PENGUKURAN KINERJA STRATEGI TEHADAP KINERJA KANTOR AKUNTAN PUBLIK." JURNAL FAIRNESS 4, no. 1 (April 1, 2021): 73–82. http://dx.doi.org/10.33369/fairness.v4i1.15301.
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This study examined the behavioral response to the auditor in the Strategic Performance Measurement System (SPMS) to improve performance of public accounting firms. The population in this study were 170 auditors working in public accounting office Sulawesi. The data analysis technique in this study using AMOS 16.0. The results found that the performance measurement system strategy plays into the source of relevant information by the auditor's job in improving the performance of public accounting firms. While ambiquitas and conflict does not affect the behavior of auditors in improving performance.
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Agustina, Agustina. "Pengaruh Tekanan Ketaatan, Materialitas dan Risiko Audit terhadap Ketepatan Judgment Auditor pada Kantor Akuntan Publik di Sumatera Utara." Jurnal EMT KITA 4, no. 2 (October 30, 2020): 114. http://dx.doi.org/10.35870/emt.v4i2.152.
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The purpose of this study was to determine the effect of compliance, materiality, and audit risk on the judgment of the auditor's judgment on the Public Accounting Firm in North Sumatra. This analysis is based on data obtained from 45 respondents, namely auditors who have senior auditor positions and junior auditors at the Public Accountants office in North Sumatra by distributing questionnaires. This research is census research. The data used is primary data, which is obtained directly from the research subject in the form of respondents' perceptions by circulating the questionnaire in the form of a questionnaire to the respondent. From the number of questionnaires circulated to respondents as many as 52 sheets, only 45 sheets returned with a rate of return reaching 86.53%. Furthermore, the data analysis in this study used multiple linear regression which was processed using a computer program Statistical Product and Service Solution (SPSS) ver 15.0. The results of the study showed that both simultaneously and partially obedient pressure, materiality, and audit risk had an effect on the accuracy of the auditor's judgment at the Public Accounting Firm in North Sumatra. This proves that the higher the pressure of obedience, materiality and audit risk possessed by the auditor, the higher the auditor's judgment. Keywords: Pressure of obedience, Materiality, Audit Risk, and Auditor Judgment.
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Purba, Sesty Ferica, and Muhammad Nuryatno. "KECERDASAN EMOSIONAL SEBAGAI PEMODERASI PENGARUH SKEPTISME PROFESIONAL, INDEPENDENSI, TIME PRESSURE, LOCUS OF CONTROL TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN." Jurnal Akuntansi Trisakti 6, no. 2 (September 30, 2019): 325. http://dx.doi.org/10.25105/jat.v6i2.5495.
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<p><em>This objectives of the research to empirically analyze independence, time pressure, and locus of control on the detection of fraud with emotional intelligence as a moderating variable. The population in this study is the auditor who works at the Public Accountant Office in DKI Jakarta in a cluster sampling method, namely the auditor with a minimum of 2 years working experience. Respondents obtained for this study were 154 respondents. Data were analyzed using Moderated Regression.</em></p><em>The results showed that skepticism, independence, locus of control had a positive effect on the ability of auditors to detect fraud. However, time pressure does not affect the ability of auditors to detect fraud. This study also shows that emotional intelligence strengthens the effect of independence on the auditor's ability to detect fraud and this research shows that emotional intelligence does not strengthen the influence of professional skepticism, time pressure and locus of control on the auditor's ability to detect fraud.</em>
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Mansur, Moh. "PENGARUH SUPERVISI DAN PENGEMBANGAN PROFESI TERHADAP KEMAMPUAN AUDITOR." Media Riset Akuntansi, Auditing dan Informasi 6, no. 3 (December 10, 2006): 373. http://dx.doi.org/10.25105/mraai.v6i3.922.
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<p class="Style16">The objective of this research is to study the influence of supervisory actions and Professional development or Continuing Professional Educations (CPE) on auditor's competency/ Capabilities both partially and simultaneously at Bandung public accounting firms. The method used in this study is explanatory descriptive survey. This study reports the results of the survey of 20 auditors from 25 auditors of public accounting office in Bandung. Hypotheses were tested with F-statistic test and t-statistic test by significant level of 5%. The result of the study shows that supervisory actions and professional development simultaneously and individually have a significant influence toward the auditor's capabilities.</p><p class="Style1"><em>Keywords: Supervisory actions, professional development, auditor's capabilities.</em></p>
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Negara, I. Putu Agus Atmaja, and I. Ketut Budiartha. "Effect of intervention of management and audit fee on auditor independence." International research journal of management, IT and social sciences 6, no. 4 (June 7, 2019): 31–36. http://dx.doi.org/10.21744/irjmis.v6n4.639.
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The purpose of this study was to determine the effect of management intervention and audit fees on auditor independence. This research was conducted at the Office of Public Accounting in Bali Province. The data analysis technique used is multiple linear regression analysis. The results found that Management intervention had a negative effect on Auditor Independence. This shows that the stronger the management intervention, the weaker the auditor's independence. Audit Fee has a positive effect on Auditor Independence. This shows that the higher the audit fee, the auditor's independence will also increase.
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Heryanto, Heru, Nur Laela, and Riana R. Dewi. "FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT." eBA Journal: Journal Economics, Bussines and Accounting 5, no. 1 (February 13, 2019): 50–63. http://dx.doi.org/10.32492/eba.v5i1.712.
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This study aims to determine the significance of the influence of competence, independence, professionalism, auditor experience, accountability, and auditor's knowledge of audit quality. This study uses a questionnaire with a population and sample, namely all auditors who work at the Public Accounting Office (KAP) in the Special Region of Yogyakarta and Surakarta. Sampling techniques using Convenience Sampling with a sample of 61 respondents. The data used in this study is a questionnaire using a Likert scale 1 to 5. The data analysis technique used in this study is multiple linear regression using the SPSSprogram for Windows. The analysis tool in this study using validity and reliability, the classical assumption (normality test, multicollinearity, heteroscedasticity test and autocorrelation test) while the data were analyzed using multiple linear regression test, t test, F test and the coefficient of determination (R2).Based on the results of the t-test analysis performed, it shows that there is a positive influence of competence, independence, professionalism, auditor experience, accountability, and auditor's knowledge of audit quality and simultaneously competency, independence, professionalism, auditor experience, accountability, and auditor knowledge variables affect quality audit
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Asthana, Sharad C., and Rachana Kalelkar. "Effect of Client Reputation on Audit Fees at the Office Level: An Examination of S&P 500 Index Membership." AUDITING: A Journal of Practice & Theory 33, no. 1 (July 1, 2013): 1–27. http://dx.doi.org/10.2308/ajpt-50572.
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SUMMARY Prior studies have examined the effect of a decline in the auditor's or client's reputation on auditor switching, market shares, and stock prices. We extend these studies by examining the effect of an unexpected increase in a client's reputation on audit fees at the office level. We argue that association with a reputed client will enhance the auditor's reputation and establish a brand name, thus enabling the auditor to charge higher fees from other clients. Using a client's inclusion into the prestigious S&P 500 index as a proxy for the client's change in reputation, we find that the audit fees are discounted for this S&P client when it enters the index. The audit fee for this client increases following its exit from the index. We posit that changes in the audit fees for the S&P 500 clients are attributable to the changes in the reporting quality of these firms following their entry to and exit from the index. We also find increases in the audit fees of non-S&P clients of the audit office around such events. We argue that the presence of S&P clients helps auditors differentiate themselves from other auditors and allows them to extract rents from non-S&P clients. Last, we find no evidence of improvement in the reporting quality of other non-S&P clients, supporting our rent-extraction story.
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Putra, Muh Ade, Dewi Anggraeni, and Diah Ayu Gustiningsih. "Pengaruh Fee Audit dan Reputasi Auditor Terhadap Kualitas Audit pada Kantor Akuntan Publik di Kota Makassar." Tangible Journal 7, no. 1 (June 29, 2022): 55–62. http://dx.doi.org/10.53654/tangible.v7i1.250.
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ABSTRAK
Tujuan dilakukannya penelitian ini yaitu untuk mengetahui pengaruh fee audit dan reputasi auditor terhadap kualitas audit pada Kantor Akuntan Publik di Kota Makassar. Jenis penelitian ini adalah penelitian kuantitatif. Teknik pengumpulan data menggunakan kuesioner. Jumlah responden sebanyak 35 auditor yang bekerja di Kantor Akuntan Publik di Kota Makassar. Metode analisis menggunakan analisis regresi berganda, Alat analisis data yang digunakan untuk menguji hipotesis diolah dengan menggunakan bantuan program SPSS. Hasil uji t (parsial) variabel fee audit menunjukkan bahwa fee audit berpengaruh positif terhadap kualitas audit, dan hasil uji t (parsial) variabel reputasi auditor menunjukkan bahwa reputasi auditor berpengaruh positif terhadap kualitas audit.
ABSTRACT
The purpose of this study is to determine the effect of audit fees and auditor reputation on audit quality at Public Accounting Office in Makassar City. This type of research is quantitative research. Data collection techniques using a questionnaire. The number of respondents as many as 35 auditors who work in the Public Accounting Office in Makassar City. The analysis method uses multiple regression analysis. The data analysis tool used to test the hypothesis is processed using the SPSS program. The results of the t-test (partial) of the audit fee variable show that the audit fee has a positive effect on audit quality, and the t-test (partial) result of the auditor's reputation variable shows that the auditor's reputation has a positive effect on audit quality.
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Putri, Atika Wulandari. "Pengaruh Fraud Risk Assessment dan Independensi Terhadap Kemampuan Auditor Mendeteksi Kecurangan Dengan Skeptisme Profesional Sebagai Variabel Intervening (Studi Kasus Pada Kantor Perwakilan Badan Pengawasan Keuangan dan Pembangunan (BPKP) Provinsi Kalimantan Barat)." JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) 10, no. 2 (December 15, 2021): 72. http://dx.doi.org/10.26418/jaakfe.v10i2.50974.
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The purpose of this study is to examine the effect of fraud risk assessment and independence on the auditor's ability to detect fraud with professional skepticism as an intervening variable. The data used in this study are primary data. The method of data collection is done by giving questions in the form of questionnaires to respondents. The population of this research is all auditors who work in the Representative Office of the Financial and Development Supervisory Agency (BPKP) of West Kalimantan Province. The selection of this sample uses a purposive sampling technique and the sample obtained is 35 auditors. The data analysis technique was performed using the Structural Equation Modeling (SEM) method with the Partial Least Square (PLS) approach using WarpPLS 6.0 software. The results showed that fraud risk assessment was positive and significant on the auditor's ability to detect fraud. Independence had a positive effect but was not significant on the auditor's ability to detect fraud. Professional skepticism becomes a partial mediating variable between the assessment of fraud risk of the auditor's ability to detect fraud and becomes a complete mediating variable between the independence of the auditor's ability to detect fraud.
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Yuara, Safriani, Ridwan Ibrahim, and Yossi Diantimala. "PENGARUH SIKAP SKEPTISME PROFESIONAL AUDITOR, KOMPETENSI BUKTI AUDIT DAN TEKANAN WAKTU TERHADAP PENDETEKSIAN KECURANGAN PADA INSPEKTORAT KABUPATEN BENER MERIAH." JURNAL PERSPEKTIF EKONOMI DARUSSALAM 4, no. 1 (July 1, 2019): 69–81. http://dx.doi.org/10.24815/jped.v4i1.10924.
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Abstract This study is aimed at examining the effects of auditor's attitude towards professional skepticism, the competence of audit evidence, and the pressure of time on the detection of fraud in the Bener Meriah Inspectorate Office. The data of the study were collected by distributing questionnaires to all 39 auditors/inspectors of the Inspectorate of Bener Meriah and then analyzed using the multiple regression technique. The study found that: (1) the auditor's attitude toward professional skepticism, the competence of audit evidence, and the time pressures simultaneously and significantly affected the detection of fraud,(2) the auditor's attitude toward professional skepticism positively affected the fraud detection, (3) the competence of audit evidence positively affected the fraud detection,and (4) the time pressures negatively affected the detection of fraud.Keywords: the auditor's attitude, professional skepticism, competence of the audit evidence, time pressure fraud detection. Abstrak Penelitian ini bertujuan untuk menguji pengaruh sikap skeptisme profesional auditor, kompetensi bukti audit dan tekanan waktu secara bersama-sama terhadap pendeteksian kecurangan pada Inspektorat Kabupaten Bener Meriah. Penelitian ini merupakan penelitian pengujian hipotesis dengan sumber data yang dikumpulkan dengan kuesioner dan dianalisis dengan menggunakan analisis regresi berganda. Populasi dalam penelitian ini adalah seluruh auditor/pemeriksa di Inspektorat Kabupaten Bener Meriah, dengan responden berjumlah 39 aparatur yang bekerja pada Inspektorat Kabupaten Bener Meriah. Hasil penelitian menunjukkan bahwa: (1) sikap skeptisme profesional auditor, kompetensi bukti audit dan tekanan waktu secara simultan berpengaruh signifikan terhadap pendeteksian kecurangan; (2) sikap skeptisme profesional auditor berpengaruh positif terhadap pendeteksian kecurangan; (3) kompetensi bukti audit berpengaruh positif terhadap pendeteksian kecurangan, dan (4) tekanan waktu berpengaruh negatif terhadap pendeteksian kecurangan.Kata kunci: sikap skeptisme profesional auditor, kompetensi bukti audit, tekanan waktu, dan pendeteksian kecurangan
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Sanjaya Adi Putra, Gede, and Anak Agung Ngurah Bagus Dwirandra. "The effect of auditor experience, type of personality and fraud auditing training on auditors ability in fraud detecting with professional skepticism as a mediation variable." International research journal of management, IT and social sciences 6, no. 2 (March 16, 2019): 31–43. http://dx.doi.org/10.21744/irjmis.v6n2.604.
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The occurrence of fraud or intentional actions that do not appear at the time of auditing will have a negative impact on financial reporting. Along with the development of the times, fraud is increasingly prevalent. And the greater the public demand that the auditor can detect fraud, is something that the auditor must respond to. Data collection was carried out using a questionnaire, with 71 respondents consisting of all auditors working in the Public Accounting Office (KAP) spread across Bali Province. Respondents were selected based on the purposive sampling method. The analysis technique used is Partial Least Square (PLS). The results showed that audit experience, personality type, cheating audit training, and professional skepticism had a significant positive effect on the auditor's ability to detect fraud. And skepticism of being able to become a mediator is partially mediated by audit experience variables, personality types, and fraud audit training on the auditor's ability to detect. Future studies are expected to be able to expand the scope of the research area and use other variables that have not been used in this study.
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Sabti, Ala Alddin Abdulwahab Al, and Majid Ahmed AL Anssari. "The Relationship Between the Reputation of Audit Offices and the Accuracy of the Opinion on Continuity and the Extent to Which it is Affected by the Financial Failure Field Research in the Iraqi Stock Exchange." International Journal of Professional Business Review 7, no. 2 (August 30, 2022): e0425. http://dx.doi.org/10.26668/businessreview/2022.v7i2.425.
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Purposes: The purpose of the research is to test the relationship between the reputation of the auditor's office and the accuracy of his opinion on continuity and the impact of that relationship on the financial failure of the client company. Theoretical framework: Studying the impact of the financial failure of the client company as an intermediate variable. Where some control variables are included, these were addressed through previous studies through a sample of companies listed on the Iraqi stock market (2017-2020) based on the binary logistic regression model to test the research hypotheses. Methodology/ Design Approach: Relying on the binary logistic regression model to test and conducting additional analysis to test the research hypotheses. Results: The results of the research indicated that there is a positive and significant impact of the reputation of the audit firms on the accuracy of their opinion on the continuity hypothesis, as well as the positive impact of the accuracy of the opinion of the Supreme Audit Bureau in the supervision of the auditors of the Bureau, and there is a positive and important impact of the variable of financial default as an intermediary variable between reputation the auditor's office and the accuracy of his opinion on continuity. Finally, the results of the analysis support the positive correlation of the effect of financial failure as a control variable on the accuracy of his opinion on going concern. Research and practical and social effects: The social effects of research appear by studying the reputation of the auditor and its impact on the continuity or failure of companies listed in the Iraqi Stock Exchange. The value of originality: The research represents a qualitative addition to the research that examined the auditor’s reputation variables and their impact on the continuity of companies.
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Ferguson, Andrew, Jere R. Francis, and Donald J. Stokes. "The Effects of Firm-Wide and Office-Level Industry Expertise on Audit Pricing." Accounting Review 78, no. 2 (April 1, 2003): 429–48. http://dx.doi.org/10.2308/accr.2003.78.2.429.
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This study examines the role of auditor industry expertise in the pricing of Big 5 audits in Australia. We test if the audit market prices an auditor's firm-wide industry expertise, or alternatively if the audit market only prices office-level expertise in those specific cities where the auditor is the industry leader. We document that there is an average premium of 24 percent associated with industry expertise when the auditor is both the city-specific industry leader and one of the top two firms nationally in the industry. However, the top two firms nationally do not earn a premium in cities where they are not city leaders. We further document that national leadership rankings are, in fact, driven by the specific offices where accounting firms are city leaders. Thus, the overall evidence supports that the market perception and pricing of industry expertise in Australia is primarily based on office-level industry leadership in city-specific audit markets.
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Mohammadi, Shaban, Hamid Saremi, and Mina Almasi. "The role of management changes in the auditor's report." International Journal of Accounting and Economics Studies 3, no. 2 (July 2, 2015): 117. http://dx.doi.org/10.14419/ijaes.v3i2.4830.
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<p>The purpose of this study was to identify the relationship between the company management and auditors have commented. This in-clouds the period from 2002 to 2012. The study sample included 100 companies from a number of listed companies on the Stock Ex-change in Tehran. This research is a correlation. Test hypotheses based on multivariate regression was performed. research findings indicate that the auditor's opinion the most affected factors such as change management, audit fees, auditor's term of office, firm size, debt ratio, the ratio of profit and loss is reported. The results emphasize that the management of change increases, the number of items before the said paragraph comments reduced.</p>
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Mulyani, Ika. "The Effect of Auditor Ethics, Auditor Experience, Audit Fees, and Auditor's Motivation on Audit Quality (Case study of a Public Accounting Firm in Semarang)." MALIA: Journal of Islamic Banking and Finance 3, no. 2 (September 25, 2020): 139. http://dx.doi.org/10.21043/malia.v3i2.6879.
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<p class="s20"><span class="s14"><span class="bumpedFont15"> </span></span><span class="s19"><span class="bumpedFont15">The purpose of this paper is to identify the effect of Auditor Ethics, Auditor Experience, Audit Fees, and Auditor’s Motivation on Audit Quality.</span></span></p><p class="s22"><span class="s4"><span class="bumpedFont15">The population of this research is the Auditor at the Public Accountant Office in Semarang. The sampling technique uses Simple Random Sampling. The data used in this study are primary data taken by distributing questionnaires. The analysis model uses multiple linear regression analysis models, while the analysis technique uses the Statistical Test F, the Coefficient of Determination </span></span><span class="s21"><span class="bumpedFont15">(</span></span><span class="s21"><span class="bumpedFont15">, </span></span><span class="s4"><span class="bumpedFont15">and the Statistical test t.</span></span></p><p class="s22"><span class="s4"><span class="bumpedFont15">The results of the analysis and discussion showed that the auditor's ethical variables, auditor's experience, audit fees, and auditor's motivation simultaneously had a significant effect on audit quality. Auditor ethics, auditor experience, and Auditor Motivation on the quality of each audit partially significant effect on audit quality. </span></span><span class="s4"><span class="bumpedFont15">Whereas Audit Fee partially has no significant effect on Audit Quality.</span></span></p>
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Andi Hardianti, Alimuddin, and Syamsuddin. "THE EFFECT OF WORK EXPERIENCE, INTEGRITY, AND COMPETENCE OF AUDITORS ON AUDIT QUALITY WITH EMOTIONAL INTELLIGENCE AS A MODERATING VARIABLE (Case Study on BPKP South Sulawesi Province)." International Journal of Social Science 1, no. 5 (February 1, 2022): 799–808. http://dx.doi.org/10.53625/ijss.v1i5.1325.
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This study aims to analyze the effect of auditor's work experience, integrity and competence of auditors on audit quality at the Office of the Financial and Development Supervisory Agency Representative for South Sulawesi Province. With emotional intelligence as a moderating variable. This study uses moderated regression analysis (MRA) using the SPSS Version 28 application. The results of the analysis show that the variables that have a direct effect on audit quality and fulfill significant assumptions are: Auditor work experience and auditor integrity. while auditor competence has no significant effect on audit quality. Auditor work experience with a p value of 0.032 > 0.05, meaning that the higher the auditor's work experience (X1), the better the audit quality (Y) produced. Auditor integrity with p value 0.001 < 0.05, it means that the higher the auditor integrity (X2), the higher the audit quality (Y). auditor competence with p value 0.746 <0.05, meaning that auditor competence (X3) has no significant effect on audit quality (Y). The results of the moderating regression analysis for the effect of emotional intelligence (Z) in moderating the relationship between auditor's work experience (X1) on audit quality (Y) showed a probability value of 0.016 < 0.050. The value indicates that emotional intelligence has a positive and significant effect in moderating the relationship between auditor work experience and audit quality. The results of the regression analysis for the effect of emotional intelligence (Z) in moderating the relationship between auditor integrity (X2) and audit quality (Y) show a probability value of 0.010 < 0.050. This value indicates that emotional intelligence has a positive and significant effect in moderating the relationship between auditor integrity and audit quality. The results of the regression analysis for the effect of emotional intelligence (Z) in moderating the relationship between auditor competence (X3) on audit quality showed a probability value of 0.010 <0.050. The value indicates that emotional intelligence has a significant effect in moderating the relationship between auditor competence and audit quality.
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Rahmadanty, Novia Eka, and Muslimin Muslimin. "PENGARUH PENGALAMAN AUDITOR, KOMPETENSI PROFESIONAL, DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGMENT (STUDI PADA KANTOR AKUNTAN PUBLIK DI KOTA SURABAYA)." Behavioral Accounting Journal 3, no. 1 (June 25, 2020): 73–89. http://dx.doi.org/10.33005/baj.v3i1.61.
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The research purpose is to determine and empirically test the effect of auditor experience, professional competence, and task complexity on audit judgment. The research using quantitative approach. The research is using population sample of the auditor who works under the Public Accountant Office (KAP) in the Surabaya, which is registered in the IAPI 2019 Directory. Sampling in this research uses probability sampling techniques with a simple random sampling method and a sample of 52 auditors is obtained. The analytical method used is multiple linear regression using data quality tests, normality tests, classic assumption test, and hypothesis testing using SPSS version 23. The results of this study indicate that the auditor's experience, professional competence, and task complexity simultaneously influence on audit judgment. Partially, auditor experience and professional competence has negative and not significantly effect on “audit judgment”. While the “task complexity has a positive and significant effect on audit judgment.
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Almomani, Mohammad Abdallah. "The Impact of Audit Quality Features on Enhancing Earnings Quality: The Evidence of Listed Manufacturing Firms at Amman Stock Exchange." Asian Journal of Finance & Accounting 7, no. 2 (December 20, 2015): 255. http://dx.doi.org/10.5296/ajfa.v7i2.8539.
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<p>The study aims at investigating the impact of external audit quality features on enhancing the quality of accounting profits of the listed manufacturing firms at Amman Stock Exchange (ASE), where continuity of profit has been used as Proxy variable to express the quality of earnings. Indicators of quality of audit, audit office size, auditors' fees, period of customer's retention, type of auditor's opinion, and the specialization in client's industry, were used to measure audit quality. A sample of 45 firms had been selected, and data covering the period 2009-2013 had been collected from these firms, where 225 observations were used in the analysis. The study finds that the earnings of listed manufacturing firms at Amman Stock Exchange are with good quality, and that there is a linear relationship between external audit quality and the quality of reported earnings. Auditors' fees have most important significant effect on earnings quality, followed by auditors' opinion, where others factors has no significant effect on earnings quality. Based on these findings, the study raises several questions about the reliability of audit quality properties by stakeholders in firms, especially investors, when they check the quality of earnings, whenever they need to take a decision. The study recommends further researches regarding the issue by using other metrics to measure earnings quality, and through the addition of other properties to the quality of the audit, such as linked audit offices with auditing global offices, degree of qualification employees, and the opened lawsuits against audit office.</p>
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Pradhana, Made Aditya Bayu, and Made Gede Wirakusuma. "Integritas, Obedience Pressure, Kompleksitas Tugas dan Kualitas Audit Dengan Pengalaman Kerja Sebagai Variabel Moderasi." E-Jurnal Akuntansi 32, no. 7 (May 31, 2022): 1912. http://dx.doi.org/10.24843/eja.2022.v32.i07.p18.
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This study aims to determine the effect of integrity, obedience pressure and task complexity on audit quality with auditor's work experience as a moderating variable. The research was conducted at the Bali Provincial Inspectorate Office. The population in the study was all functional auditors at the Bali Provincial Inspectorate, amounting to 57 people. The sampling technique used is a saturated sample, which uses the entire population as the research sample. The data analysis technique used the Partial Least Square (PLS) 3.0 regression approach. The results showed that Integrity had a significant positive effect on audit quality. Obedience pressure has no significant negative effect on audit quality. Task complexity has a significant negative effect on audit quality. Auditor work experience does not moderate the effect of integrity, obedience pressure and task complexity on audit quality.
Keywords: Integrity; Obedience Pressure; Task Complexity; Audit Quality; Work Experience.
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Andriyanto, Romy, Effriyanti Effriyanti, and Angga Hidayat. "THE EFFECT OF SPIRITUAL INTELLIGENCE (SQ) AND PERSONALITY TYPES ON AUDITOR’S ABILITY TO DETECT FRAUD." JURNAL AKUNTANSI BERKELANJUTAN INDONESIA 1, no. 3 (December 11, 2018): 258. http://dx.doi.org/10.32493/jabi.v1i3.y2018.p258-268.
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Nowadays, the recruitment of an auditor is still based on the intellectualintelligence to assess whether a person is eligible to be an auditor or not. The purpose of this study is to recognize the effect of spiritual intelligence and personality types on auditor ability to detect fraud at public accountant office in South Jakarta. The population of the study are the auditors who work in Public Accounting Firm in South Jakarta. The sample selection is conducted by convenience sampling method. There are 8 Public Accounting Firms in South Jakarta area which fulfill the criteria as research sample, then the questionnaires distributed are 85 data. However, the questionnaires that meet the criteria are 75 data. Consequently, those 75 data can be further processed by using multiple linear regression. The results of the study indicate that: (1) Spiritual Intelligence (SQ) has a significant effect on the ability of Auditors in Detecting fraud with Sig. 0.000 (0,000 <0,05), (2) Personality Type has no significant effect on Auditor'sAbility in Detecting fraud with sig value. 0,654 (0,654> 0,05), and SpiritualIntelligence (SQ) and Personality Type simultaneously have a significant effect on Auditor's Ability to Detect fraud with the sig value. 0.000 (0,000 <0.05).
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Dewi, Ni Putu Sintya Utami, and Ni Komang Sumadi. "PENGARUH BUDAYA ETIS ORGANISASI DAN INTEGRITAS TERHADAP KUALITAS AUDIT DENGAN SENSITIVITAS ETIKA AUDITOR SEBAGAI VARIABEL MODERASI PADA KANTOR AKUNTAN PUBLIK DI DENPASAR." Hita Akuntansi dan Keuangan 1, no. 2 (October 20, 2020): 63–94. http://dx.doi.org/10.32795/hak.v1i2.974.
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The purpose of this study is to study and obtain evidence about the culture and organization associated with quality that is moderated by the ethical sensitivity of auditors at the Public Accounting Firm in Denpasar. Location of the study was conducted at the Public Accountant Office in Denpasar. The sampling technique used was purposive sampling, namely the determination of sampling with a specific purpose. Methods of data collection using questionnaires, interviews, observation and document recording. Testing the validity and reliability of the variables shows that the instrument variables are fully valid and reliable. The classic assumption test on the regression model shows that the data is normally distributed, does not contain heteroscedasticity and does not contain any multicollinearity.The results of the regression analysis show that the independent variables influence the variation of the variable preparation of financial statements (dependent). Hypothesis testing using the statistical test of t shows that the organizational ethical culture variable on audit quality shows the significance value of the t test of 0.020 which is smaller than α (real level) = 0.05, so it can be concluded that the organizational ethical culture is positive towards audit quality. Integrity variable on audit quality shows the significance value of t test of 0.019 which is smaller than α (real level) = 0.05, it can be concluded that the integration is positive for audit quality. The role of the auditor's ethical sensitivity in moderating the relationship of an organization's ethical culture to audit quality is approved by a significance value of 0.003 which concluded that the auditor's ethical sensitivity can strengthen the organizational ethical culture's relationship to audit quality. The role of the auditor's ethical sensitivity in moderating the relationship of integrity to audit quality is considered by a significance value of 0.038 which added to the ethical sensitivity of the auditor can increase the integrity competence of audit quality.
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Dewi, Ni Ketut Krisna, and Ni Wayan Yuniasih. "Pengaruh Kompetensi dan Pengalaman Kerja Auditor Terhadap Kualitas Hasil Pemeriksaan Pada Kantor Inspektorat Provinsi Bali." Hita Akuntansi dan Keuangan 4, no. 1 (January 12, 2023): 67–76. http://dx.doi.org/10.32795/hak.v4i1.3582.
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This study was conducted to determine the effect of the competence and work experience of auditors on the quality of the results of the audit of internal supervisory employees and government auditors at the Bali Provincial Inspectorate Office. The design of this research is quantitative research which in the research process uses data in the form of numbers. The population in this study were all internal supervisory employees and government auditors at the Bali Provincial Inspectorate Office, totaling 61 people. The sampling technique used was saturated sampling technique because the entire population was used as the research sample. Data were collected by means of observation, interviews, questionnaires and documentation studies. The data analysis techniques used in this study were validity and reliability tests, classical assumption tests, analysis of the coefficient of determination (adjusted R square) and model feasibility tests. Based on the results of research that has been carried out where it was found that competence has a positive and significant effect on the quality of the audit results and the auditor's work experience has a negative and significant effect on the quality of the audit results.
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Mohamed, Fatima Elyass. "The Impact of the External Auditor’s low fees on the quality of Professional Performance in Saudi Arabia." Advances in Social Sciences Research Journal 7, no. 11 (November 26, 2020): 176–86. http://dx.doi.org/10.14738/assrj.711.9333.
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This study was conducted to study the impact of low fees of the external auditors on the quality of the professional performance in the Kingdom of Saudi Arabia including the stages of development of the external audit, the standards of quality control, the factors affecting the quality of performance and the matters that affect the fees of the external auditor. The importance of this research stems from the importance of the auditor's work and how the events of economic collapses affect the fees of the auditor. This research raised several questions about the factors affecting improving the quality of audit services, the extent of the impact of the independence of the audit work team and determining their fees on the quality of the review process and determining the relationship between the internal auditor and the external auditor and the extent of approval of the second over first. The study samples were randomly selected to be about 10% of the study community (15 offices). Sixty questionnaires were distributed, of which 45 returned questionnaires, 75% valid for analysis. Data were analyzed using SPSS software for descriptive statistical analysis. The tested hypothesis were as follow: professional performance quality is not affected by the evolution of the audit office; It does not affect low fees and low on quality performance; whenever the level of fees dropped the more professional level of excesses and the higher the quality of the performance of the internal auditor, the less external work references. The assumptions were tested regarding the above group of factors or the effect of the independent variables on the dependent variable. All of them accepted the hypothesis that the quality of professional performance was not affected by the development of the audit offices fees.
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Herawati, Netti, Agussalim M, and Titi Darmi. "Pengaruh Kecerdasan Emosional, Independensi, Dan Profesionalisme Terhadap Pengambilan Keputusan Auditor Pada Kantor Akuntan Publik Padang." JOPPAS: Journal of Public Policy and Administration Silampari 2, no. 1 (December 31, 2020): 18–31. http://dx.doi.org/10.31539/joppa.v2i1.1800.
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ABSTRACT
This study aims to determine whether the emotional intelligence, independence, and professionalism of the auditors in decision making at the Padang Public Accountant Office either partially or simultaneously. The method in this research uses multiple linear regression data analysis and determination. The results of the research show that the intelligence coefficient of intelligence is 0.379 with a significant value of 0.094, this indicates that the significant value is 0.094> alpha 0.05, so emotional intelligence has no positive effect on the auditor's decision, the regression coefficient value is -0.097 with a significant value of 0.519. , this shows that the significant value is 0.519> alpha 0.05, so the independence does not have a negative effect on auditor decision making, while the professionalism regression coefficient value is 0.526 with a significant value of 0.009, this indicates that the significant value is 0.009 <alpha 0, 05 then professionalism has a positive effect on auditor decision making. The conclusions of this investigation are emotional intelligence, independent, and auditor professionalism simultaneously have a significant effect on decision making at the Padang Public Accounting Firm either partially or simultaneously.
Keywords: Emotional Intelligence, Decision Making, Independence, Professionalism.
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Beckers, Jos. "Audit als functie van het Rekenhof." Res Publica 31, no. 2 (June 30, 1989): 205–25. http://dx.doi.org/10.21825/rp.v31i2.18880.
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The Belgian Auditor's Office is not competent to judge good management. Parliamentary initiatives have been taken to extend its competence towards an efficiency, effectiveness and economy control. Up till 1985 the Belgian budget was drawn up according toa classification system with insufficient regard for the application ofmanagement objectives to budgetary allocation. Based on notions originating from the P.P.B.S. system the budget is drawn up now by programmes assigned to organisation divisions. In the future the parliamentary budget procedure could be transformed into a ratification of the General Budget of Expenses and a supervision of the execution of the departmental budgets. The General Budget will contain the programmes. A similar system offers the external controller a better management and control instrument.An efficiency control exists in various farms in Germany, Great-Britain, Ireland, the Netherlands, France, Spain and Canada. The European Auditor's Office evaluates good financial management too.
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Hayani, Ica nur, Agustinus Rinto, Irenius Iyel, and Hendrik Suhendri. "INDEPENDENSI AUDITOR DI MASA PANDEMI COVID-19 (STUDI PADA KAP "X" MALANG)." Akuntansi dan Teknologi Informasi 15, no. 1 (March 31, 2022): 1–7. http://dx.doi.org/10.24123/jati.v15i1.4708.
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The Covid-19 pandemic has implications for business activities in general and has implications for the Public Accounting Firm (KAP) business, especially in terms of an auditor's independence. Meanwhile, independence is generally related to the ability of an auditor to be impartial and not easily influenced by certain parties to support audit quality during the Covid-19 Pandemic. This study aims to determine the auditor’s perception of independence during the Covid-19 Pandemic at KAP “X” Office. The paradigm in this study is the Interpretive Paradigm. This type of research is a qualitative approach. Data collection techniques using the method of observation, interviews and documentation. Test the validity of the data using the source triangulation method. The stages in this research are using data reduction, data presentation and concluding (verification). The results showed a statement from one of the informants who stated that there was a request from the client who asked the KAP auditor “X” to give a fair opinion so that there was a continuity of cooperation with the client. Based on this statement, it can be interpreted that during the Covid-19 Pandemic, there was pressure from the client on the auditor to give a fair opinion on the company’s financial performance. Therefore, the auditor needs to consistently adhere to the principle of independence to maintain the audit quality of the financial statements.
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Sugiartini, Ni Kadek, and Putu Nuniek Hutnaleontina. "PENGARUH INTEGRITAS, KOMITMEN ORGANISASI DAN KECERDASAN ADVERSITY TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI WILAYAH BALI." Hita Akuntansi dan Keuangan 2, no. 1 (January 26, 2021): 93–119. http://dx.doi.org/10.32795/hak.v2i1.1493.
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Public accountants are professionals who provide services to the general public, especially in the field of auditl of financial reports, which play a role in improving the quality of financial information. This study aims to determine the effect of integrity, organizational commitment and adversity intelligence on audit quality. This research was conducted in the Public Accountants Office in the Province of Balil which was registered at the Indonesian Institute of Public Accountants (IAPI), totaling eleven KAPl with a population of 92 auditors. The method used in this study is purposive sampling with an auditor's criterion who has had audit experience ≥ 1 year and an auditor who has a minimum educational history of Stratal 1 (S1) 1, so the number of samples in this study is 63 auditors. The data collection method was carried out by a survey method using the questionnaire technique which was measured using a likertl scale.
The results of this study show that integrity has a positive effect on audit quality with a significant value of 0l, 001 <0l, 05l. Organizational commitment to results has a positive effect on audit qualityl with a significant value of 0.1003 <0.051. Adversity intelligence has a positive effect on audit qualityl with a significant value of 0l, 017 <0l, 05l. This hall indicates that the higher the variable, it means the higher the audit quality produced by the auditor.
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Alsadoun, Nasser, Vic Naiker, Farshid Navissi, and Divesh S. Sharma. "Auditor-Provided Tax Nonaudit Services and the Implied Cost of Equity Capital." AUDITING: A Journal of Practice & Theory 37, no. 3 (July 1, 2017): 1–24. http://dx.doi.org/10.2308/ajpt-51866.
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SUMMARY Although the Sarbanes-Oxley Act of 2002 (SOX) banned most nonaudit services (NAS), it did not restrict auditors from providing tax NAS to their audit clients. In the post-SOX period, regulators and investors are highly concerned about the increase in tax NAS and consequently calling for restrictions. The profession contends that tax NAS are beneficial to the audit and opposes limitations. We contribute to this ongoing debate and fill a void in the literature by examining investors' perception of auditor-provided tax NAS, as reflected in the implied cost of equity capital. Our results suggest that investors require higher cost of equity capital for clients that generate more tax NAS revenue for their auditor's office. Further tests reveal that our main finding is driven by audit clients that report more uncertain tax reserves (higher tax risk), rather than clients that exhibit poor financial reporting quality. The effects we document are economically significant and robust to a large battery of sensitivity tests. Our findings suggest that investors seem to negatively perceive tax NAS because of punitive and cash flow risks associated with tax NAS. Data Availability: All data are publicly available from sources identified in the text.
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Alhamdi, Ridha, and Saparuddin Siregar. "THE EFFECT OF INDEPENDENCE AND COMPETENCE ON THE EFFECTIVENESS OF THE INTERNAL CONTROL SYSTEM WITh AUDITOR'S WORK EXPERIENCE AS A MODERATION VARIABLE AT THE INSPECTION OFFICE OF PT BANK RAKYAT INDONESIA, Tbk. MEDAN REGION." International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) 2, no. 2 (April 29, 2022): 217–26. http://dx.doi.org/10.54443/ijebas.v2i2.189.
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This study aims to examine the effect of independence and competence on the effectiveness of the internal control system, the effect of independence and competence together on the effectiveness of the internal control system, and whether the work experience of internal auditors can moderate independence and competence on the effectiveness of the internal control system at the Inspection Office of PT. Bank Rakyat Indonesia. Tbk Medan Region. The population of this research is 45 auditors spread over 5 working areas of the Inspection Office of Bank Rakyat Indonesia, Tbk Medan Region. The data used in this study is primary data collected through a questionnaire. The respondents of this study were internal auditors. Testing research data using multiple linear regression analysis and residual test for moderating variables. The results of this study indicate that: 1) Partially, the independence of internal auditors affects the effectiveness of the internal control of the Inspection Office of PT Bank Rakyat Indonesia (Persero), Tbk. Medan Region; 2) Partially, the competence of internal auditors affects the effectiveness of the internal control of the Inspection Office of PT Bank Rakyat Indonesia (Persero), Tbk. Medan Region; 3) Simultaneously, the independence and competence of internal auditors have a positive and significant effect on the effectiveness of internal control. This is because the independence and competence of internal auditors are interrelated elements that must be carried out by internal auditors to improve the effectiveness of internal controls at the Inspection Office of PT Bank Rakyat Indonesia (Persero), Tbk. Medan Region; 4) Work experience is not proven to moderate (strengthen or weaken) the independence and competence of the effectiveness of internal control at the Inspection Office of PT Bank Rakyat Indonesia (Persero), Tbk. Medan Region.
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Fujianti, Lailah. "Perbedaan Kemampuan Deteksi Kecurangan Laporan Keuangan antara Auditor Pria dan Wanita Berdasarkan Pengalaman Audit." Jurnal Riset Akuntansi & Perpajakan (JRAP) 6, no. 02 (December 31, 2019): 45–56. http://dx.doi.org/10.35838/jrap.v6i02.1028.
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ABSTRACT
The purpose of this study is to investigate the impact of the experience of male auditors and female auditors on their ability to detect fraud, and to further explore the differences in the ability of male and female auditors who are experienced in detecting fraud. The sample of this study was 78 auditors consisting of 47 men and 31 women. Purposive sampling is used to determine the number of research samples. The location of the auditor's office in the DKI Jakarta Region as a consideration in purposive sampling in determining the number of samples. Data analysis method used is Partial Least Square based on variance with multigroub test. The results revealed the experience of male and female auditors had an impact on the ability to detect fraudulent financial statement presentation. Male and female auditors with similar experience are able to detect fraudulent financial statement presentation. The practical implications of this study are expected to be useful as an input in improving the ability of auditors to detect fraud, as well as a basis for policy makers for authorities to consider the need for experience in improving the ability of auditors to detect fraud. The originality of this study is that the ability of experience in improving fraud detection has been studied in many previous studies, but has not classified research samples by gender and has not distinguished the ability of male and female auditors who are experienced in fraud detection.
ABSTRAK
Tujuan penelitian ini adalah menginvestigasi dampak pengalaman auditor pria serta auditor wanita terhadap kemampuannya dalam deteksi kecurangan, serta mengkaji lebih jauh untuk mengetahui perbedaan kemampuan auditor pria dan wanita yang berpengalaman dalam mendeteksi kecurangan. Sampel penelitian ini adalah 78 auditor yang terdiri dari 47 pria dan 31 wanita. purposive sampling digunakan untuk menentukan jumlah sampel penelitian. Lokasi kantor auditor di Wilayah DKI Jakarta sebagai pertimbangan dalam purposive sampling dalam penetuan jumlah sampel. Metode analisis data yang digunakan adalah Partial Least Square berbasis variance dengan uji multigroub. Hasil penelitian mengungkapkan pengalaman auditor pria serta auditor wanita berdampak terhadap kemampuan deteksi kecurangan penyajian laporan keuangan. Auditor pria maupun wanita yang memiliki pengalaman sama - sama mampu mendeteksi kecurangan penyajian laporan keuangan. Implikasi praktis penelitian ini diharapkan bermanfaat sebagai input dalam meningkatkan kemampuan auditor dalam mendeteksi kecurangan, juga sebagai dasar bagi pengambil kebijakan bagi yang berwenang agar mempertimbangkan perlunya pengalaman dalam meningkatkan kemampuan auditor dalam mendeteksi kecurangan. Adapun originalitas penelitian ini adalah kemampuan pengalaman dalam meningkatkan deteksi kecurangan banyak dikaji pada penelitian terdahulu, akan tetapi belum mengelompokkan sampel penelitian berdasarkan gender dan belum membedakan kemampuan auditor pria dan wanita yang berpengalaman dalam deteksi kecurangan.
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Fujianti, Lailah. "Perbedaan Kemampuan Deteksi Kecurangan Laporan Keuangan antara Auditor Pria dan Wanita Berdasarkan Pengalaman Audit." Jurnal Riset Akuntansi & Perpajakan (JRAP) 6, no. 02 (December 31, 2019): 45–56. http://dx.doi.org/10.35838/jrap.2019.006.02.16.
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ABSTRACT
The purpose of this study is to investigate the impact of the experience of male auditors and female auditors on their ability to detect fraud, and to further explore the differences in the ability of male and female auditors who are experienced in detecting fraud. The sample of this study was 78 auditors consisting of 47 men and 31 women. Purposive sampling is used to determine the number of research samples. The location of the auditor's office in the DKI Jakarta Region as a consideration in purposive sampling in determining the number of samples. Data analysis method used is Partial Least Square based on variance with multigroub test. The results revealed the experience of male and female auditors had an impact on the ability to detect fraudulent financial statement presentation. Male and female auditors with similar experience are able to detect fraudulent financial statement presentation. The practical implications of this study are expected to be useful as an input in improving the ability of auditors to detect fraud, as well as a basis for policy makers for authorities to consider the need for experience in improving the ability of auditors to detect fraud. The originality of this study is that the ability of experience in improving fraud detection has been studied in many previous studies, but has not classified research samples by gender and has not distinguished the ability of male and female auditors who are experienced in fraud detection.
ABSTRAK
Tujuan penelitian ini adalah menginvestigasi dampak pengalaman auditor pria serta auditor wanita terhadap kemampuannya dalam deteksi kecurangan, serta mengkaji lebih jauh untuk mengetahui perbedaan kemampuan auditor pria dan wanita yang berpengalaman dalam mendeteksi kecurangan. Sampel penelitian ini adalah 78 auditor yang terdiri dari 47 pria dan 31 wanita. purposive sampling digunakan untuk menentukan jumlah sampel penelitian. Lokasi kantor auditor di Wilayah DKI Jakarta sebagai pertimbangan dalam purposive sampling dalam penetuan jumlah sampel. Metode analisis data yang digunakan adalah Partial Least Square berbasis variance dengan uji multigroub. Hasil penelitian mengungkapkan pengalaman auditor pria serta auditor wanita berdampak terhadap kemampuan deteksi kecurangan penyajian laporan keuangan. Auditor pria maupun wanita yang memiliki pengalaman sama - sama mampu mendeteksi kecurangan penyajian laporan keuangan. Implikasi praktis penelitian ini diharapkan bermanfaat sebagai input dalam meningkatkan kemampuan auditor dalam mendeteksi kecurangan, juga sebagai dasar bagi pengambil kebijakan bagi yang berwenang agar mempertimbangkan perlunya pengalaman dalam meningkatkan kemampuan auditor dalam mendeteksi kecurangan. Adapun originalitas penelitian ini adalah kemampuan pengalaman dalam meningkatkan deteksi kecurangan banyak dikaji pada penelitian terdahulu, akan tetapi belum mengelompokkan sampel penelitian berdasarkan gender dan belum membedakan kemampuan auditor pria dan wanita yang berpengalaman dalam deteksi kecurangan.
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Anisa Trisnowati, Dian, and Apollo Apollo. "Determinants Of The Quality Of Audit Services Moderated By The Auditor's Professional Ethics In The Public Accounting Office Of The South Jakarta Region." Devotion Journal of Community Service 3, no. 13 (November 14, 2022): 2194–202. http://dx.doi.org/10.36418/dev.v3i13.265.
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The COVID-19 pandemic affected audit quality due to various policies implemented by the government itself to deal with the pandemic, such as social distancing, work from home and even lockdowns which made it difficult for auditors to verify the findings they obtained during the audit. auditors who cannot perform audit procedures in accordance with applicable auditing standards, the auditors cannot issue quality audit reports and provide opinions that are not in accordance with the audit standard code of ethics, meaning that they do not apply professional audit ethics so that the auditor does not have the competence, professionalism and may not have the ability to manage information technology. This research is a quantitative research with primary data. The data collection technique used a questionnaire that was distributed to respondents to auditors working at KAP with active status in the South Jakarta area, with a total sample of 97 auditors. The results showed that the application of information technology, competence, and professionalism had a significant effect on the quality of audit services. As well as professional ethics of auditors is able to strengthen the relationship between the application of information technology, competence, and professionalism to the quality of audit services
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Sih, Istianing. "Earnings Management Through Real Activities: The Role Of Audit Quality And Ownership Structure." Turkish Journal of Computer and Mathematics Education (TURCOMAT) 12, no. 3 (April 11, 2021): 5129–41. http://dx.doi.org/10.17762/turcomat.v12i3.2057.
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This study aims to examine the effect of audit quality and ownership structure on earnings management through real activities. The audit quality tested is the size of the public auditor's office and auditor independence. The ownership structure that has been examined for its impact on management management is institutional ownership, managerial ownership, and foreign ownership. Earnings management through real activities is measured by three methods, namely abnormal cash flow from operation (CFO), abnormal discretionary expense, and abnormal production cost. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2018. With the purposive sampling method, the final sample is 175 company-years. The results showed that auditor quality and ownership structure had no effect on earnings management as measured by abnormal CFO. Meanwhile, abnormal production cost is not proven to be influenced by ownership structure but is negatively affected by audit quality as measured by Auditor Firm size. Ownership structure and audit quality are proven to have an effect on earnings management, which is measured by abnormal discretionary expense.
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Mahadewi, I. Gusti Agung Candrika, and Anak Agung Ngurah Bagus Dwirandra. "Faktor Internal dan Eksternal yang Memengaruhi Kualitas Audit." E-Jurnal Akuntansi 32, no. 6 (June 26, 2022): 1591. http://dx.doi.org/10.24843/eja.2022.v32.i06.p15.
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The resulting financial reports are important to determine the performance of companies and government agencies, so it is necessary to carry out an audit. This study aims to obtain empirical evidence of the effect of professional skepticism, work experience, independence, and work environment on audit quality. Data was obtained by distributing questionnaires to the Bali BPK Office. The sample in this study was 54 auditors, determined by using purposive sampling technique. The analytical tool used is multiple linear regression. The results of the study of the four independent variables, namely professional skepticism, work experience, independence, and work environment have a significant positive effect on audit quality, so that the higher the level of professional skepticism, work experience, independence, and the more conducive the auditor's work environment will be, it will greatly affect the quality of audit results. which is getting better.
Keywords: Professional Skepticism, Work Experience, Independence, Work Environment, Audit Quality.
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Fauzi Hasibuan, Ahmad Kodri, Rina Br Bukit, and Endang Sulistya Rini. "The Effect of Framing, Halo Effect and Auditor's Experience on Audit Judgment (Study on Auditors Public Accountant Office (KAP) in Medan City)." International Journal of Research and Review 9, no. 9 (September 8, 2022): 37–47. http://dx.doi.org/10.52403/ijrr.20220905.
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This study aims to analyze and determine Framing, Halo Effect, and Auditor Experience on Audit Judgment. The population in this study is at the Medan KAP office, and the number of samples in this study is 50 people who work as auditors in the city of Medan. This study uses primary data from a questionnaire distributed to the research sample. Respondent data obtained and collected were then analyzed using SPSS tools. The analytical method used is descriptive statistics, classical assumption test, and multiple linear regression for hypothesis testing. Based on the data processing results using hypothesis testing, partially Framing and Halo Effect has a negative and insignificant effect on Audit Judgment. Auditor Experience has a positive and insignificant effect on Audit Judgment. Simultaneously, overall has a positive and significant influence. The predictive ability of these four variables on Audit Judgment is 32.6%, while other factors outside this research model influence the remaining 67.6%. Keywords: Audit Judgment, Framing, Halo Effect, Auditor Experience
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Octaviany, Ade, Masdar Mas'ud, and Fadliah Nasaruddin. "Pengaruh Kecerdasan Emosional Dan Karakteristik Personal Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik Di Makassar." Journal of Accounting and Finance (JAF) 1, no. 1 (July 16, 2020): 102–14. http://dx.doi.org/10.52103/jaf.v1i1.126.
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Tujuan penelitian ini adalah untuk Menguji pengaruh kecerdasar emosional dan pengaruh karakteristik personal seseorang, dalam hal ini auditor terhadap kualitas audit yang dihasilkan oleh auditor di Kantor Akuntan Publik di Makassar. Metode yang digunakan dalam penelitian adalah survei, yaitu meode pengumpulan data premier dengan memberikan pernyataan-pernyataan kepada responden, sehingga informasi akan dikumpulkan dari sebagian populasi untuk mewakili seluruh populasi untuk memperoleh bukti empiris atas pengaruh kecerdasan emosional dan karakteristik personal auditor terhadap kualitas audit. Berdasarkan hasil pengujian hipotesis, ditemukan bahwa kecerdasan emosional berpengaruh positif dan signifikan terhadap kualitas audit, sedangkan karakteristik personal auditor berpengaruh negati dan tidak signifikan terhadap kualitas audit.
The purpose of this study is to examine the influence of emotional intelligence and the influence of a person's personal characteristics, in this case the auditor on the quality of audits produced by the auditor at the Public Accountant Office in Makassar. The method used in this study is a survey, which is the method of collecting premier data by giving statements to respondents, so that information will be collected from a portion of the population to represent the entire population to obtain empirical evidence of the influence of emotional intelligence and auditor's personal characteristics on audit quality. Based on the results of hypothesis testing, it was found that emotional intelligence has a positive and significant effect on audit quality, while the personal characteristics of the auditor have a negative effect and are not significant on audit quality.
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Irmawati, Ika, Fadliah Nasaruddin, and Asriani Junaid. "Pengaruh Pengungkapan Corporate Social Responsibility, Karakter Eksekutif, Profitabilitas Dan Corporate Governance Terhadap Agresivitas Pajak Pada Perusahaan Manufaktur." Journal of Accounting and Finance (JAF) 1, no. 1 (October 10, 2020): 144–54. http://dx.doi.org/10.52103/jaf.v1i1.198.
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Tujuan penelitian ini adalah untuk Menguji pengaruh kecerdasar emosional dan pengaruh karakteristik personal seseorang, dalam hal ini auditor terhadap kualitas audit yang dihasilkan oleh auditor di Kantor Akuntan Publik di Makassar. Metode yang digunakan dalam penelitian adalah survei, yaitu meode pengumpulan data premier dengan memberikan pernyataan-pernyataan kepada responden, sehingga informasi akan dikumpulkan dari sebagian populasi untuk mewakili seluruh populasi untuk memperoleh bukti empiris atas pengaruh kecerdasan emosional dan karakteristik personal auditor terhadap kualitas audit. Berdasarkan hasil pengujian hipotesis, ditemukan bahwa kecerdasan emosional berpengaruh positif dan signifikan terhadap kualitas audit, sedangkan karakteristik personal auditor berpengaruh negati dan tidak signifikan terhadap kualitas audit.
The purpose of this study is to examine the influence of emotional intelligence and the influence of a person's personal characteristics, in this case the auditor on the quality of audits produced by the auditor at the Public Accountant Office in Makassar. The method used in this study is a survey, which is the method of collecting premier data by giving statements to respondents, so that information will be collected from a portion of the population to represent the entire population to obtain empirical evidence of the influence of emotional intelligence and auditor's personal characteristics on audit quality. Based on the results of hypothesis testing, it was found that emotional intelligence has a positive and significant effect on audit quality, while the personal characteristics of the auditor have a negative effect and are not significant on audit quality.
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AlTheebeh, Ziad AbdulHalim, and Hamza Yosuf Abu Qobu. "Some Influential Elements in Improving Effectiveness of External Audit in Jordanian Audit Offices Field Study from the Point of View of External Auditors." Accounting and Finance Research 6, no. 4 (September 1, 2017): 31. http://dx.doi.org/10.5430/afr.v6n4p31.
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This study aims to identify the impact of the elements represented in the criteria of selecting the auditor, auditor's independence, auditor's fees and professional specialization of auditor in improving effectiveness of external audit in Jordanian audit offices from the point of view of external auditors, the researchers adopted the analytical descriptive approach in this study.The most important findings of this study are that there is an existence of a positive impact of the independent study variables (combined and separated) in enhancing the effectiveness of external audit in Jordanian audit offices. This study presented many recommendations, the most important of these are: the auditors should exercise their profession in accordance with professional specialization and the need to provide the necessary legal protection for the external auditor to maintain his independence.
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Swanquist, Quinn T., and Robert L. Whited. "Do Clients Avoid “Contaminated” Offices? The Economic Consequences of Low-Quality Audits." Accounting Review 90, no. 6 (March 1, 2015): 2537–70. http://dx.doi.org/10.2308/accr-51113.
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ABSTRACT This study investigates whether the market for audit clients penalizes auditors following association with low-quality audits. Specifically, we examine whether audit offices experience a loss in local market share following client restatements. We document that the frequency of restatement announcements within an office-year (“contamination”) is inversely related to subsequent year-over-year change in local market share. Further analysis indicates that restatements impair the office's ability to both attract and retain audit clients. We find that this effect is strongest in high competition markets and diminished in low competition markets. We also examine auditor retention decisions at the client level and find that the likelihood of auditor dismissal increases with contamination, even for non-restating clients. We also find that, on average, clients dismissing their auditor select less contaminated audit offices. Taken together, our results suggest that market forces penalize auditors for association with audit failures, thereby providing an incentive to maintain high-quality audits and protect reputational capital.