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Artykuły w czasopismach na temat „Audit independence”

Autor: Grafiati

Data publikacji: 4 czerwca 2021

Data aktualizacji: 25 lipca 2025

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1

Dahlia, Lia, and Ellyn Octavianty. "PENGARUH KOMPETENSI, INDEPENDENSI, DAN PROFESIONAL AUDITOR TERHADAP KUALITAS AUDIT." JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 2, no. 1 (2016): 16–37. http://dx.doi.org/10.34204/jiafe.v2i1.534.

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Audit quality is very important, where the higher the quality audit that is applied to produce financial statements accurate and reliable as a basis for decision making for the users of these financial statements. The purpose of this study was to determine the effect of competence, independence and profeionalisme auditor to audit quality. Processing method to test the validity, reliability, multiple linear regression, hypothesis testing, and test the coefficient of determination. The results showed the competence of auditors in carrying out audits and significant positive effect on audit quali

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Nurmala, Emilda, Jusmani, and Aryo Arifin. "Analisis Independensi, Kompetensi, Program, Pelaksanaan Dan Laporan Audit Auditor Internal Terhadap Pemasaran Dan Penjualan Pada PT Pegadaian Kantor Wilayah III Palembang." Jurnal Media Wahana Ekonomika 20, no. 2 (2023): 337–54. http://dx.doi.org/10.31851/jmwe.v20i2.12730.

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ABSTRAK  Penelitian ini bertujuan untuk menganalisis independensi, kompetensi, program, pelaksanaan dan laporan auditor internal terhadap pemasaran dan penjualan pada PT Pegadaian Kantor Wilayah III Palembaang, dimana data penelitian berupa kuesioner yang di isi oleh 40 responden merupakan pegawai PT Pegadaian Kantor Wilayah III Palembang. Variabel independen ada lima yaitu independensi, kompetensi, program, pelaksanaan dan laporan audit, variabel dependen pemasaran dan penjualan. Analisis data menguji asumsi klasik, regresi linear dan hipotesis dengan program SPSS. Hasil Penelitia

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Khairatul Muna and Tuti Meutia. "Efektivitas Pelaksanaan Audit Investigasif Dalam Mendeteksi Kecurangan Ditinjau Dari Independensi Dan Penerapan Teknik Audit Berbantuan Komputer (TABK)." Jurnal Riset Akuntansi 2, no. 2 (2024): 250–60. http://dx.doi.org/10.54066/jura-itb.v2i2.1786.

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this study was conducted to determine the effect of independency and the application of Computer-Aided Audit techniques (TABK) on the effectiveness of investigative Audit in detecting fraud. This study uses qualitative methods with literature review in previous research journals. Sources of data obtained from journals and the internet relating to independence, the application of computer-aided audit techniques, and the effectiveness of investigative audits in detecting fraud. The results showed that the independence and application of computer-aided audit techniques (TABK) have a positive effe

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Haryanto, Naomi Olivia, and Clara Susilawati. "Pengaruh Kompetensi, Independensi, dan Profesionalisme Auditor Internal Terhadap Kualitas Audit." Jurnal Akuntansi Bisnis 16, no. 2 (2018): 171. http://dx.doi.org/10.24167/jab.v16i2.1694.

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The financial statements are used as consideration in decision making for the management of the company. Internal auditor's role is important for corporate sustainability. This is because internal audits are required as internal controls. Then the quality of the resulting audit depends on the competence, independence and also the auditor's own professionalism. The purpose of this study is to test empirically the influence of competence, independence and professionalisme internal auditors on audit quality in Semarang manufacturing company. Sampling method used is purposive sampling. The results

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Mulyadi Dwi Hariyanto and Faris Ramadhan. "Pengaruh Kompetensi dan Independensi Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderating Study Kasus Auditor BPK Perwakilan KEPRI." Akuntansi 2, no. 4 (2023): 342–60. http://dx.doi.org/10.55606/akuntansi.v2i4.1489.

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This study investigates the influence of competency and independence against the quality of audit and also examines whether competency and independence moderated by auditor ethics influence the audit quality, remember both of those are important to result in good audit quality. The result indicates that the independent variable competency affected audit quality significantly and the independent variable that independency affected audit quality but not significantly. Besides that, this research found that the interaction between competency and auditor ethics and also the interaction between ind

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Rudy Soegiharto, William, Liana Rahardja, Kaswandi Zainal, and Wenny Chandra Mandagie. "Predictors of Audit Quality: An Empirical Model." International Journal of Digital Entrepreneurship and Business 1, no. 1 (2020): 11–22. http://dx.doi.org/10.52238/ideb.v1i1.12.

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This study aims to determine the relationship of auditor’s independency, work experience, professional competence and audit accountability on audit quality through a survey conducted in five branches of the Public Accountant Firm Doli, Bambang, Sulistiyanto, Dadang & Ali (CPA FIRM DBSDA), based in Bandung, Malang, Central Jakarta, West Jakarta and South Jakarta. The population is permanent employees who have worked for at least one year in five DBSDA CPA FIRM branches and have completed a Bachelor of Education. The research sample consisted of 38 employees who responded to the distributed

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Panggabean, Keiko Alina, and Hisar Pangaribuan. "Pengaruh Independensi Auditor, Skeptisisme Profesional, dan Objektivitas Auditor terhadap Kualitas Audit." MBIA 21, no. 1 (2022): 60–71. http://dx.doi.org/10.33557/mbia.v21i1.1736.

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Quality audits that have high quality and can be trusted are very important, in practice, the auditor must have a responsibility to build trust in the quality of the audits published. This study aims to analyze the effect of Auditor Independence, Professional Skepticism, and Auditor Objectivity on Audit Quality. The population in this study is the collection of data in this study is a Public Accounting Firm (KAP) located in Jakarta and its surroundings and a survey approach was carried out by distributing questionnaires to 112 respondents using quantitative descriptive methods. The data analys

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8

Muslimin, Muslimin, Tri Ratnawati, and Slamet Riyadi. "The influence of professional ethics, competency, integrity, skeptism and experience on audit quality with independence and risk based audit as intervening variables and artificial intellegance audit as a moderation variable at financial and development supervisory board in East Kalimantan." Edelweiss Applied Science and Technology 8, no. 6 (2024): 1073–81. http://dx.doi.org/10.55214/25768484.v8i6.2210.

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Professional ethics has a positive and significant effect on independence. Professional ethics has a positive and significant effect on Risk Based Audit. Professional ethics has a negative and insignificant effect on audit quality. Competence has a positive and significant effect on independence. Competence has a positive and significant effect on risk based audit. Competence has a positive and significant effect on audit quality. Integrity has a positive and significant effect on independence. Experience has a positive and significant effect on independence. Experience has a positive and sign

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9

KUSMAYASARI, Dewi, Ana Fitriyatul BILGIES, Damayanti DAMAYANTI, and Judi SUHARSONO. "The Influence of Audit Fee, Independence, and Competency On Audit Quality." Journal of Governance, Taxation and Auditing 1, no. 4 (2023): 425–33. http://dx.doi.org/10.38142/jogta.v1i4.653.

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This study examines the influence of audit fees, independence, and competence on audit quality in KAP Surabaya and Malang. Data was collected using a saturated sampling approach, wherein questionnaires were distributed to gather responses. The response rate for the study was 78%, with a total of 39 completed questionnaires out of the 50 distributed. The collected data was analyzed using multiple linear regression in SPSS Version 25. The findings indicate significant results. Firstly, higher audit fees positively impacted audit quality, suggesting that auditors receiving higher fees devote more

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Lubis, Muhammad Rezeki Akbar, Jusmani Jusmani, and Totok Sudianto. "Pengaruh Akuntabilitas dan Independensi Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik Di Kota Palembang." Jurnal Media Wahana Ekonomika 21, no. 4 (2025): 673–85. https://doi.org/10.31851/jmwe.v21i4.18060.

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ABSTRAK Tujuan dari penelitian ini adalah untuk mengeksplorasi dampak akuntabilitas dan independensi terhadap kualitas audit di Kantor Akuntan Publik di Kota Palembang. Data yang digunakan dalam penelitian ini merupakan data primer. Sampel penelitian mencakup seluruh anggota populasi, yaitu 60 auditor yang bekerja di Kantor Akuntan Publik di Kota Palembang. Metode pengumpulan data yang digunakan adalah kuesioner, sementara analisis data dilakukan secara kuantitatif. Hasil penelitian menunjukkan bahwa secara keseluruhan, akuntabilitas dan independensi memiliki pengaruh terhadap kualitas audit.

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Joseph, Ekundayo Sydney Lewis, Raharja Surya, and Harto Puji. "The Effect of Auditor Independence, Competence, and Professional Skepticism on Auditor Quality with Auditor Ethics as a Moderating Variable." Effect of Auditor Independence, Competence, and Professional Skepticism on Auditor Quality with Auditor Ethics as a Moderating Variable 8, no. 11 (2023): 9. https://doi.org/10.5281/zenodo.10100576.

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This paper explores the impact of auditor ethics on the relationships between auditor competence, independence, professional scepticism, and audit quality. The study involved 100 audit practitioners from both Big 4 and Non-Big 4 public accounting firms in Indonesia and Sierra Leone. Auditor competence, independence, and professional scepticism were independent variables, while audit quality was the dependent variable, with auditor ethics moderating these relationships. The results revealed significant links between auditor competence, professional scepticism, and professional ethics, leading t

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12

Ambarwati, Rina, Rosidawaty Rosidawaty, Andika Mugi Gumilang, et al. "The Effect of Auditor Competence and Independence on Audit Quality at AYZ Company." Formosa Journal of Multidisciplinary Research 3, no. 8 (2024): 3109–20. http://dx.doi.org/10.55927/fjmr.v3i8.10709.

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The aim of this research is to see how auditor competence and independence affect audit quality. The background to this research is the importance of audit quality for stakeholders and the role of auditor competence and independence in improving audit quality. Data was collected through auditor reviews from various Public Accounting Firms (KAP). The research results show that the auditor's expertise and independence contribute significantly and positively to audit quality. In addition, the relationship between expertise and independence was also found to strengthen audit quality. This research

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13

Fauziyah, Tias Rahmi. "KETIKA INDEPENDENSI MENJADI TOLAK UKUR KUALITAS AUDIT." RISTANSI: Riset Akuntansi 5, no. 1 (2024): 1–12. http://dx.doi.org/10.32815/ristansi.v5i1.2269.

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This study emphasizes that an auditor's independence can support the outcomes of the audit report, thereby serving as a benchmark for audit quality. The type of research used is qualitative research with a literature review approach by seeking information through books, journals, and other literature. The research findings reveal several approaches to measuring audit quality, including process quality, result quality, and follow-up quality. Result and process oriented approaches are better able to illustrate how auditors perform their work to achieve a measurable audit quality. Auditor indepen

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Gaol, David Lumban, Edi Subiyantoro, and Prihat Assih. "The Influence of Audit Committee Activities, Audit Committee Independence, Audit Committee Competence, and Female Audit Committee Members on Audit Quality in Palm Oil Companies." International Journal of Research in Social Science and Humanities 06, no. 01 (2025): 115–29. https://doi.org/10.47505/ijrss.2025.1.8.

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This study aims to analyze the effect of audit committee activities on audit quality, analyze the effect of audit committee independence on audit quality, analyze the effect of audit committee competence on audit quality, and analyzethe effect of female audit committees on audit quality. The number of samples in this study was 12 companies for 6 years, namely 2018 to 2023, so that the total number of observations was 72 samples. The data analysis technique used multiple regression. The results of the analysis show that audit committee activities have a positive and significant effect on audit

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Putri Hilani Nuradjani, Nopi Hernawati, and Mey Maemunah. "Pengaruh Audit Tenure dan Audit Delay terhadap Kualitas Audit." Bandung Conference Series: Accountancy 5, no. 1 (2025): 479–86. https://doi.org/10.29313/bcsa.v5i1.17237.

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Abstract. The mining industry contributes significantly to the Indonesian economy, but its complexity requires audit quality to ensure transparency of financial statements. Audit tenure and audit delay are important factors that can affect audit quality. Audit tenure reflects the duration of the auditor's relationship with the client, while audit delay measures the slowness of audit completion. The purpose of this study is to examine how audit tenure and audit delay affect audit quality in coal production mining businesses, Oil, Gas, also Gold Production Refineries sub-industry listed on the I

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Nabila, Farhah, and Siti Hartinah. "Determinan Kualitas Audit Dengan Tenure Audit Sebagai Variabel Moderasi." Jurnal Akuntansi dan Governance 2, no. 1 (2021): 40. http://dx.doi.org/10.24853/jago.2.1.40-52.

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This study aims to examine various factors that can affect audit quality moderated by tenure audit. The data analysis method used is the Moderated Regression Analysis. The results of this study indicate that independence, audit fees, and tenure audits have a positive and significant influence on audit quality. Meanwhile, time budget pressure has a negative and significant effect on audit quality. And tenure audit moderates independence, time budget pressure, audit fees have a positive and significant influence

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Alkatiri, Ali, Ferry Hendro Basuki, and Linda Grace Loupatty. "The Effect of Audit Knowledge, Accountability and Independence on Internal Audit Quality." Jurnal Ilmiah Akuntansi Kesatuan 11, no. 3 (2023): 653–62. http://dx.doi.org/10.37641/jiakes.v11i3.2689.

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This study evaluates the influence of audit knowledge, accountability, and independence on the quality of internal audits at the Regional Inspectorate Office of East Seram Regency, Maluku Province. Using a quantitative approach, the study involved 30 auditors as samples, with data collected through questionnaire surveys. The analysis was conducted using Multiple Linear Regression to test the influence of these variables. The results indicate that audit knowledge has a positive and significant effect on the quality of internal audits. However, the variables of accountability and independence do

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Puspita, Putu Ria, I. Wayan Rupa, and I. Gusti Ayu Intan Saputra Rini. "Pengaruh Pengalaman Kerja, Independensi dan Kompetensi Auditor Terhadap Kualitas Audit pada BPK RI Perwakilan Provinsi Bali." Jurnal Riset Akuntansi Warmadewa 1, no. 1 (2020): 29–33. http://dx.doi.org/10.22225/jraw.1.1.1541.29-33.

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The results of BPK's audits are used to assess financial governance carried out by the government. This study intends to examine the effect of work experience, independence and competence of auditors on audit quality at BPK RI representatives of the province of Bali. The data used to analyze the primary data is the result of filling in the questionnaire by respondents about the variables intended at BPK RI Bali Province Representative. The analytical method used is multiple linear regression. The results of this study indicate that work experience, independence and competence partially have a

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Fauzi, Mokhammad Ridwan, Choirul Anwar, and I. Gusti Ketut Agung Ulupui. "Pengaruh Independensi, Pengalaman, dan Penerapan Teknik Audit Berbantuan Komputer (TABK) Terhadap Efektivitas Pelaksanaan Audit Investigatif Dalam Mendeteksi Kecurangan." Jurnal Akuntansi, Perpajakan dan Auditing 1, no. 1 (2022): 1–15. http://dx.doi.org/10.21009/japa.0101.01.

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Abstract This study was conducted to obtain empirical evidence regarding the Effect of Independence, Experience, and Application of Computer Assisted Audit Techniques (TABK) on the Effectiveness of Investigative Audit Implementation in Detecting Fraud. This study uses primary data with a sample of investigative auditors working at the Central Office of the Indonesian Supreme Audit Board (BPK RI), Central Jakarta. The sampling technique uses a random sampling method with 55 respondents. Hypothesis testing uses multiple linear regression analysis method with a significance level of 5%. Bas

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Lestari, Depi, Ma’ruf Sya’ban, and Fitri Nuraini. "Pengaruh Kompetensi, Etika, Independensi, Tekanan Anggaran Waktu dan Fee Audit Terhadap Kualitas Audit." SUSTAINABLE 1, no. 2 (2021): 222. http://dx.doi.org/10.30651/stb.v1i2.10653.

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ABSTRACT Audit quality can be influenced by several factors including competence, ethics, independence, time budget pressure and audit fees. The research approach used is a quantitative approach. The data analysis technique used is multiple regression analysis technique. The data quality test used is a validity test and a reliability test. For the classical assumption test, the normality test, multicollinearity test and heteroscedasticity test are used. While the hypothesis testing in this study used the F statistical test and the T statistical test. The results of this study indicate that com

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Suwito, Chandra Setiawan Darmo, Lilik Handajani, and Ni Ketut Surasni. "Kualitas Audit Memediasi Pengaruh Independensi Auditor dan Komite Audit terhadap Kualitas Laba." E-Jurnal Akuntansi 31, no. 7 (2021): 1867. http://dx.doi.org/10.24843/eja.2021.v31.i07.p20.

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The purpose of this study is to analyze audit quality mediating the effect of the independence auditors and audit committees on earnings quality in manufacturing companies listed on the Indonesia Stock Exchange 2015-2019. This research is a causality study with a quantitative approach. The research population was 144 companies which were selected to be 68 company samples. Dependent variable is earnings quality and the independent variable are independence of the auditor and the audit commitee and intervening variable is audit quality. This study uses path analysis. The results of the study fou

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Aziz, Atif, Syed Muhammad Salman, Muhmmad Hassan, Muhammad Kamran Younus, and Humayun Fareed Uddin. "The Impact of Audit Firm Size, Auditor Independence and Financial Expertise on Earning Quality: Mediating Role of Audit Quality." iRASD Journal of Economics 5, no. 4 (2023): 1075–86. http://dx.doi.org/10.52131/joe.2023.0504.0180.

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Earning quality of organization depends upon the audit quality and could be achieved using auditors’ expertise and firm size and this aspect demands the emphasis of new researchers. Hence, the current article investigates the effects of auditors’ independence, audit firm size and auditors’ financial expertise on earning quality of the manufacturing industry in Malaysia. The article also explores the mediating role of audit quality among auditors’ independence, audit firm size, auditors’ financial expertise and earning quality of the manufacturing industry in Malaysia. The study gets the data f

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Murniati, Murniati, and Widi Natalia. "Analisis Faktor-Faktor yang Mempengaruhi Auditor dalam Memberikan Opini Audit atas Laporan Keuangan Pemerintah Daerah (LKPD) Provinsi Sumatera Barat." Jurnal Ekonomi dan Bisnis Dharma Andalas 22, no. 2 (2020): 255–68. http://dx.doi.org/10.47233/jebd.v22i2.143.

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ABSTRAC This research was conducted to determine the effect of independence, audit expertise, the scope of the audit, audit audit, and interim examination of the consideration of giving audit opinion. In this study, researchers examined the consideration of providing audit opinion at the Office of the Republic of Indonesia Supreme Audit Agency (BPK) of West Sumatra Province by using independent variables, namely independence, audit expertise, audit scope, audit judgment, and interim examination. The population in this study are all auditors who work at the Representative Office of the Su

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Dwi, Much Rafi, and Ruci Arizanda Rahayu. "THE EFFECT OF AUDIT COMMITTEE AND AUDIT INDEPENDENCE ON THE QUALITY OF FINANCIAL STATEMENTS WITH AUDIT QUALITY AS A MODERATING VARIABLE." International Journal of Business, Law and Political Science 1, no. 9 (2024): 96–113. https://doi.org/10.61796/ijblps.v1i9.205.

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General Background: The quality of financial statements is crucial for stakeholders to make informed decisions, and factors such as audit committees and audit independence play key roles in enhancing this quality. Specific Background: Previous studies have highlighted the importance of both an effective audit committee and independent auditing in maintaining the integrity of financial reporting. However, the extent to which these factors influence financial statement quality, especially in manufacturing firms in emerging markets, remains underexplored. Knowledge Gap: Additionally, the moderati

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Ismiyati, Anna Anica. "PENGARUH KOMPETENSI, INDEPENDENSI, DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris pada Kantor Akuntan Publik di Provinsi Banten)." Jurnal Riset Akuntansi Tirtayasa 4, no. 1 (2019): 89–101. http://dx.doi.org/10.48181/jratirtayasa.v4i1.5504.

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The objectives of this research to empirically analyze the influence of competency, independency, and acuntability on audit quality, and to the influence of competency, independency, and professionalism to audit quality is moderated by auditor ethics, especially in the auditor working in KAP of province Banten.The population in this research are all auditors who worked on the KAP in province Banten. Sampling was conducted using jenuh sampling method and number of samples of 103 respondents. Primary data collection method used is questionnaire method. The data are analyzed by using technical an

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Mohamed, Musa Naburgi, Timothy Olusope Ojo, and Danjuma Zubairu Abdullahi. "Moderating Effect Of Audit Committee Independence On Board Characteristics and Audit Quality Of Listed Commercial Banks in Nigeria." Journal of Forensic accounting & Fraud Investigation (JFAFI) 10, Issue 1, January - June, 2025 (2025): 27–48. https://doi.org/10.5281/zenodo.15225172.

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This study examines the moderating effect of audit committee independence on the relationship between board attributes and audit quality among Deposit Money Banks (DMBs) listed on the Nigerian Exchange Group (NGX). Specifically, it investigates the effects of board characteristics— such as board size, board independence, and board financial expertise on the quality of audits conducted for these banks. Using a purposive sampling technique, the study analyzes data from 15 DMBs, covering the period from 2014 to 2023. Logistic regression is employed to estimate the&n

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Riyadi, Tomi, Supriatiningsih Supriatiningsih, and Muhammad Ardhan Suhadasyah. "The Effect Of Objectivity, Independence And Professional Ethics On Audit Quality." Jurnal Ilmiah Akuntansi Kesatuan 13, no. 1 (2025): 129–42. https://doi.org/10.37641/jiakes.v13i1.3216.

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The purpose of this study is to examine and analyze the impact of objectivity, independence, and professional ethics on audit quality. The data utilized in this research is primary data. The study's population consists of 63 auditors from Bekasi. Data was collected through questionnaires and interviews, and analyzed using the SPSS24 application. The independent variables in this study are objectivity, independence, and professional ethics, while the dependent variable is audit quality. The findings indicate that objectivity has a significant positive effect on audit quality. This suggests that

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Setiawan, Santy, Yenni Carolina, and Aura Kristiani. "THE EFFECT OF AUDITOR’S COMPETENCE AND INDEPENDENCE ON INFORMATION SYSTEM AUDIT QUALITY." Asia Pacific Fraud Journal 5, no. 2 (2020): 183. http://dx.doi.org/10.21532/apfjournal.v5i2.155.

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Users of financial statements always rely on the results of audits conducted by competent andindependent auditors because the audits are carried out through quality processes and efforts. Competent and independent auditors are needed to obtain quality audit results. Because most modern information systems use information technology, the information technology audits become an important component in all external and internal audits. This study aims to examine the effect of auditor’s competence and auditor’s independence on the information systems audit quality. The research sample used in this

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Aburisheh, Khaled, and Salih Nofal. "Factors Affecting Audit Quality: Evidence from Jordan." GATR Accounting and Finance Review 8, no. 3 (2023): 54–63. http://dx.doi.org/10.35609/afr.2023.8.3(1).

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Objective - This study explores the factors influencing audit quality in Jordan, focusing on professional competence, auditor qualifications, availability and independence, professional experience, awareness of audit importance, and audit fees. Methodology/Technique –. Drawing from a sample of 454 Jordanian legal auditors, the research employs a questionnaire-based methodology. Findings - Results indicate a significant impact of the studied factors on audit quality, with audit fees being the most influential, followed by auditor objectivity and independence. Professional competence, academic q

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Prena, Gine Das, and I. Wayan Angga Sudiartama. "Pengaruh Independensi dan Profesionalisme Terhadap Kualitas Audit dengan Kepuasan Kerja Sebagai Variabel Pemoderasi." WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) 19, no. 1 (2020): 30–34. http://dx.doi.org/10.22225/we.19.1.1578.30-34.

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Abstract-This study aims to influence independence and professionalism on audit quality with job satisfaction as moderating variables. The research was conducted at the Public Accounting Office located in the Bali Region. The population of this research is all auditors who work at the Public Accountant Office in Bali with a purposive sampling technique to obtain a sample of 112 auditors. Data is collected using questionnaires. Data analyzed uses Moderated Regression Analysis. The results of the study show that 1) Independence has a positive effect on audit quality at the Public Accounting Firm

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Lestari, Melati Ayu, Sutrisno T, and Aulia Fuad Rahman. "Auditors’ professional commitment, time budget pressure, independence, and audit quality." International Journal of Research in Business and Social Science (2147- 4478) 9, no. 6 (2020): 263–73. http://dx.doi.org/10.20525/ijrbs.v9i6.919.

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This study aims to investigate the effect of auditors’ professional commitment and audit time budget pressure on audit quality mediated by auditors’ independence at the Republic of Indonesia Supreme Audit Agency (BPK RI). This study applies explanatory research with a questionnaire method. The survey was conducted in mid-2020. The questionnaire was distributed to the head office and representative offices of BPK RI in 34 provinces. The samples of this study were 132 auditors of BPK RI throughout Indonesia. Data analysis used the Partial Least Square test to examine the influence of the variabl

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Vu, Doan Anh, and Nguyen Xuan Hung. "Factors Influencing the Auditor Independence and Affects to Audit Quality of Supreme Audit Institution of Vietnam." International Journal of Professional Business Review 8, no. 5 (2023): e02197. http://dx.doi.org/10.26668/businessreview/2023.v8i5.2197.

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Purpose: The aim of this study is to explore the factors affect to auditor independence, and impacts auditor independence to audit quality of Supreme Audit Institution (SAI). Theoretical framework: This study explores factors affecting the auditor independence in public sector based on articles pertaining to public sector audits that were published in major publications in the 20th century. The theories were applied in order to build up research model about factors influencing the auditor independence and affects to SAI’s audit quality. Design/methodology/approach: Research using complex techn

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RUMIMPUNU, Mohammad Rio, Masruddin MASRUDDIN, Muhammad ANSAR, and Tenripada TENRIPADA. "The Influence of Professionalism, Independence, and Auditor Experience on Audit Judgment." Journal of Governance, Taxation and Auditing 3, no. 2 (2024): 80–91. https://doi.org/10.38142/jogta.v3i2.1273.

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The study focuses on investigating how audit judgments evolve based on Professionalism combined with Independence and auditor experience within the campaign fund reports compliance audit process targeting the 2024 election participants. The study utilized quantitative investigation and sought responses from auditors at Public Accounting Firms who participated in campaign fund audits by distributing questionnaires based on purposive sampling. Under the multiple regression analysis model through IBM SPSS Statistics, 43 research questionnaires that fulfilled the requirements were evaluated. Testi

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Momon, Momon, Widarto Rachbini, and Amilin Amilin. "FAKTOR PENENTU KUALITAS AUDIT DI KANTOR AKUNTAN PUBLIK DKI JAKARTA." JURNAL AKUNTANSI 7, no. 2 (2020): 85–99. http://dx.doi.org/10.37932/ja.v7i2.48.

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The study aims to analyze the effect of auditor competence and independence on audit quality. The sample used in this study were 151 samples (KAP) represented by the Auditor in DKI Jakarta. Data analysis uses descriptive and inferential analysis using multiple regression analysis. Hypothesis testing results indicate that there is a significant positive effect on Auditor Competence and Auditor Independence on Audit Quality. These results indicate that the higher (both) Auditor Competency and Auditor Independence, the Audit Quality will increase. Independent auditors should pay attention to thei

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Onulaka, Paul Nnamdi, Moade Fawzi Shubita, and Alan Combs. "Non-audit fees and auditor independence: Nigerian evidence." Managerial Auditing Journal 34, no. 8 (2019): 1029–49. http://dx.doi.org/10.1108/maj-06-2017-1576.

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Purpose This study aims to investigate the extent to which the provision of non-audit services (NAS) by external auditors to audit clients affects auditors’ independence and the audit expectation gap in Nigeria. Design/methodology/approach The study adopts an interpretivist approach. In total, 30 semi-structured, face-to-face interviews were conducted to explore the views expressed by audit partners and pension fund managers in Nigeria; group responses were evaluated and presented separately. After transcribing the interview audio recordings, a thematic data analysis of the two groups’ respons

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Gaffar, Abdul. "PENGARUH INDEPENDENSI TERHADAP KUALITAS AUDIT INSPEKTORAT DALAM PENGAWASAN KEUANGAN DAERAH DENGAN KECERDASAN SPIRITUAL SEBAGAI VARIABEL MODERASI." Jurnal Aplikasi Manajemen & Kewirausahaan MASSARO 1, no. 2 (2019): 86–94. http://dx.doi.org/10.37476/massaro.v1i2.751.

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The Effect of Auditor Independence on Inspectorate Audit Quality in Regional Financial Oversight with Spiritual Intelligence as a Moderation Variable: Empirical Study of South Sulawesi Regency / City Government. This study aims to study the effect of independence on audit quality with spiritual intelligence as a moderating variable. The sample of this study was 96 authorized officials in the district / city government of South Sulawesi province. The research data was taken from a questionnaire that was distributed to respondents for data collection. Data were analyzed by path analysis. The res

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Zhang, Yiling, and Lang Wei. "Philanthropy, audit firms culture and auditor independence." PLOS ONE 17, no. 11 (2022): e0277567. http://dx.doi.org/10.1371/journal.pone.0277567.

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In this study, we examine how the prosocial ethical culture in audit firms, measured as their philanthropic contributions over gross revenues, influences auditor independence. Using 5,246 audits in the Chinese market between 2010 and 2012, we find that the level of ethical culture in audit firms is significantly negatively associated with the magnitude of earnings management and the frequencies of financial restatements of their client firms. We also find this association is even stronger when auditors provide services to clients that are economically important or when signing auditors bear sc

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Susilowati, Endah. "Audit Results Quality: The Role of Competency, Independency, Auditor Ethics, and Due Professional Care." Indonesian Journal of Sustainability Policy and Technology 1, no. 2 (2023): 82–95. http://dx.doi.org/10.61656/ijospat.v1i2.156.

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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, independenc

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Risya Meisyaira Maulida Sofyan and Pupung Purnamasari. "Pengaruh Independensi Auditor dan Teknologi E-Audit terhadap Pendeteksian Kecurangan." Bandung Conference Series: Accountancy 5, no. 1 (2025): 323–32. https://doi.org/10.29313/bcsa.v5i1.16337.

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Abstract. In the modern auditing world, auditor integrity and objectivity are the main factors in producing quality audits, where auditor independence is a principle that must be maintained to ensure the credibility of financial statements. On the other hand, advances in information technology present new opportunities through the application of e-audit technology, which is able to speed up the audit process, increase accuracy, and identify anomalies that are difficult to detect manually. These two factors complement each other in increasing the effectiveness of auditors in detecting fraud. Th

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Suhidayat, Tatang, Dessy Evianti, and Muhammad Yusuf. "The Influence of Auditor Competence and Independence on Internal Audit Quality: The Mediating Role of Risk-Based Audit." Jurnal Audit, Pajak, Akuntansi Publik (AJIB) 3, no. 1 (2024): 44–51. http://dx.doi.org/10.32897/ajib.2024.3.1.3643.

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This study aims to analyze the influence of auditor competence and independence on internal audit quality, with risk-based audit as a mediating variable. The research employs a descriptive quantitative method with a population of internal auditors from rural banks (BPR) in West Java. The sample consists of 47 auditors selected using purposive sampling technique. Data processing is performed using Smart PLS 4. The hypothesis testing results indicate that only auditor competence has a significant effect on internal audit quality. Meanwhile, auditor independence does not show a significant effect

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M. Rasuli, Arumega Zarefar, Atika Zarefar, and Razana Juhaira Johari. "Professional Scepticism, Independence, Information Technology, Auditor Competence, And Audit Quality." Jurnal Reviu Akuntansi dan Keuangan 14, no. 1 (2024): 243–57. http://dx.doi.org/10.22219/jrak.v14i1.29963.

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Purpose: This study aims to obtain empirical evidence regarding the effect of professional scepticism, independence, information technology, and auditor competence on audit quality. Methodology/approach: This study uses a quantitative approach with primary data in the form of questionnaires. Respondents of this study were 68 auditors of BPK RI Representative of Riau Province. Regression analysis using the PLS-SEM method. Findings: The results showed that professional scepticism and BPK auditor competence significantly positively affected BPK audit quality. Other results show that independence

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Sigit Trianto and Cris Kuntadi. "Pengaruh Pengetahuan Syariah, Independensi Auditor Dan Keterampilan Teknis Dalam Meningkatkan Efektivitas Audit Syariah." Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah 2, no. 2 (2024): 203–13. http://dx.doi.org/10.59059/jupiekes.v2i2.1234.

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The aim of this research is to analyze the influence of sharia knowledge, auditor independence, and technical skills on the effectiveness of sharia audits. Data comes from previous research and library research. The research results show that sharia knowledge, auditor independence, and technical skills have a significant influence on the effectiveness of sharia audits. Sharia knowledge has the strongest influence, followed by examiner independence and technical skills. This research provides important implications for sharia audit practice. First, it is important for Sharia auditors to have su

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Senjaya, Melya, and Friska Firnanti. "Auditor Characteristics, Audit Tenure, Audit Fee and Audit Quality." GATR Global Journal of Business and Social Science Review (GJBSSR) Vol.5(3) Jul-Sep 2017 5, no. 3 (2017): 94–99. http://dx.doi.org/10.35609/gjbssr.2017.5.3(12).

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Objective - The purpose of this research is to obtain empirical evidence about the factors that affect audit quality for auditors working in Public Accounting Firms in DKI Jakarta. Methodology/Technique - The independent variables used in this research are: independence, work experience, competency, accountability, audit tenure, and audit fee. The object of this research consists of 25 Public Accounting Firms located in DKI Jakarta. There are 164 respondents used as samples in this study. The sample was selected based on a convenience sampling method with criteria including auditors working at

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Kadek, Putri Prabandari, and Ketut Rasmini Ni. "Moderate of Professional Skepticism: Moral Reasoning, Independence, and Auditor Competence on Audit Quality." Journal of Economics, Finance And Management Studies 07, no. 11 (2024): 6779–85. https://doi.org/10.5281/zenodo.14184303.

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This study aims to provide empirical evidence on the influence of moral reasoning, independence and auditor competence on audit quality with professional skepticism as a moderation. In this study, the population used is all Public Accounting Firms in Bali, totaling 17 spread across the Bali region. The sample is part of the number and characteristics of the population. The sample of this study was 27 auditors. The data analysis technique in the study used quantitative methods. The results of the study indicate that auditor moral reasoning does not have a significant influence on audit quality.

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Puspitarani, Putri, and Supeni Anggraeni Mapuasari. "DOES AUDITOR INDEPENDENCE, SKEPTICISM, AND PROFESSIONALISM INFLUENCE AUDIT QUALITY?" Jurnal Muara Ilmu Ekonomi dan Bisnis 4, no. 2 (2020): 251. http://dx.doi.org/10.24912/jmieb.v4i2.7566.

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Riset ini menyajikan bukti empiris faktor-faktor yang mempengaruhi kualitas audit yang bersumber dari kognisi auditor. Faktor kognisi yang diujikan antara lain independensi, skeptisme, dan profesionalisme. Independensi didefinisikan sebagai kemauan auditor untuk netral dan tidak bias dalam mengambil keputusan. Skeptisme adalah kemauan auditor untuk mempertanyakan dan melakukan prosedur audit tambahan ketika terjadi keraguan dalam penentuan pertimbangan audit. Profesionalisme merepresentasikan pemahaman dan sikap auditor atas hak dan kewajibannya yang diatur oleh organisasi profesi. Untuk mengu

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Finnie, Finnie, Enda Noviyanti Simorangkir, Cynthia Lavita, Wilsen Tanadi, and Fhikry Ahmad Halomoan Siregar. "Pengaruh Firm Size, Audit Fee, Audit Tenure, Kompetensi dan Independensi Auditor Terhadap Kualitas Audit pada Perusahaan Perbankan yang Terdaftar di Bursa Pengaruh Indonesia 2018-2022." Jurnal Ilmiah Universitas Batanghari Jambi 24, no. 3 (2024): 2822. http://dx.doi.org/10.33087/jiubj.v24i3.5530.

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This research aims to determine the influence of firm size, audit fees, audit tenure, auditor competency and independence on audit quality in banking companies listed on the Indonesia Stock Exchange for the 2018-2022 period. This research population used a purposive sampling technique to obtain a sample of 150 data from 30 companies, but data transformation and outliers were applied so that the sample size became 120 data. The data analysis applied in this research is classical assumption testing, multiple linear regression analysis, and hypothesis testing. The research results show that simul

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Megayani, Ni Kadek, Ni Nyoman Ayu Suryandari, and Anak Agung Putu Gede Bagus Arie Susandya. "Pengaruh Independensi, Due Professional Care dan Locus Of Control Terhadap Kualitas Audit Dengan Pengalaman Auditor Sebagai Variabel Moderasi Pada KAP di Provinsi Bali." Jurnal Riset Akuntansi dan Keuangan 8, no. 1 (2020): 133–50. https://doi.org/10.17509/jrak.v8i1.20671.

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Abstract. This study aims to examine the effect of independence, due professional care, external locus of control and internal locus of control on audit quality with auditor experience as a moderating variable. The sample used was 54 auditors obtained by purposive sampling method. The analytical tool used is moderated regression analysis. The results showed that the independence and due professional care had a positive effect on audit quality, while the external locus of control and internal locus of control does not effect on audit quality. The auditor's experience is able to strengthen the r

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Aulia, Rahma, Agus Maulana, and Taufiq Supriadi. "Influence of integrity, independence, professional skepticism, and audit situation on audit opinion." Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 10, no. 1 (2024): 55–66. http://dx.doi.org/10.28986/jtaken.v10i1.1626.

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In forming an audit opinion, some aspects need to be considered by state auditors. This study aims to investigate the impact of integrity, independence, professional skepticism, and audit situation on audit opinion in the context of auditing state institutions by state auditors. Cluster proportional sampling was used to sample 52 auditors who worked at the Directorate General of Audit I, BPK RI. The analysis was conducted using structural equation modeling and partial least squares with SmartPLS 4 software. The results revealed that integrity and independence positively affected audit opinion.

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Gde Herry Sugiarto Asana and Komang Krishna Yogantara. "PERAN AUDIT FEE, JASA NON AUDIT, LAMA HUBUNGAN AUDIT DAN UKURAN KAP TERHADAP INDEPENDENSI AUDITOR." Journal of Applied Management and Accounting Science 2, no. 1 (2020): 41–52. http://dx.doi.org/10.51713/jamas.v2i1.25.

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Independence is a free mental attitude and is not controlled by other parties as well as the honesty of Auditors in consideration, formulating and expressing opinions. The purpose of this research is to obtain empirical evidence of the influence of Audit Fee, Non-audit services, old audit relations and size of public accountant office on the Independence of Auditors. The population of this research is the Auditor of the public Accountant office registered in the IAPI Directory in 2019. Data collection is performed using questionnaires. The number of samples in this study was 66 respondents usi

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Choi, Kwang-Sun. "A Study on the relationship between the particularity of the independence of certified public accountants and the accounting audit to multi-family housing." Korean Institute for Aggregate Buildings Law 45 (February 28, 2023): 199–252. http://dx.doi.org/10.55029/kabl.2023.45.199.

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The duties of a certified public accountant are divided into an accounting audit that provides information to unidentified third parties, and tax agency, accounting-related appraisal that has a linear structure between a mandator and a mandate. In particular, accounting auditing has the characteristics of a mixed contract centered on a mandate contract, but it is distinctive in that it has an obligation to provide information to a third party. The main conceptual elements of accounting audit are the preparation of financial statements and the existence of generally accepted accounting principl

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