Influence of Internal and External Auditors Attribution on Quality Audit with Moderating Auditor Ethics at Public Accounting Office in Surabaya
DOI:
https://doi.org/10.32486/aksi.v6i2.19Abstract
This research was conducted test whether attributions internal and external auditors include: independence, competence, experience and time budget pressure affect quality audit at Surabaya Public Accounting Firm (KAP) moderated by auditor ethics. The research sample includes some auditors at KAP Surabaya many 58 people. The sampling technique in the research uses purposive sampling. Data analysis and testing was carried out using moderating regression, which was processed using the SPSS version 22 application. Hypothesis testing was carried out using the t test and F test.
The test results prove that independence, time budget pressure, and competence have influence positive and significant in audit quality, and experience does not affect quality audit. Effect of experience, competence, and time budget pressure in quality audit is moderated auditor ethics. The relationship between independent variables in quality audit not moderated with auditor ethics.
Keywords: competence, independence, experience, time budget pressure, audit quality and auditor ethics.
References
Anugrah, Ichsan Satya. 2017. Pengaruh Time Budget Pressure, Kompetensi dan Independensi terhadap Kualitas Audit dengan Etika Profesi sebagai Variable Moderasi. Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi. Vol. 4, No. 1, Halaman: 1322-1336.
Arrizqy, Ivan Zidni. 2016. Analisis Kualitas Audit dipengaruhi Faktor Individu Auditor dan dimoderasi Tekanan Anggaran Waktu Audit. Skripsi. Semarang: Universitas Negeri Semarang. (Tidak dipublikasikan).
Ghozali, Imam. 2018. Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Semarang: Badan Penerbit Universitas Diponegoro.
Hardiningsih, Pancawati, Indira Januarti, Rachmawati Meita Oktaviani, Ceacilia Srimindarti, Udin Udin. 2019. Determinants of Audit Quality: an Empirical Insight from Indonesia. International Journal of Scientific & Technology Research. Vol. 8, No. 7, Halaman: 570-578.
Himmawan D. N, Arief, Cahyani Nuswandari, Ahmad Zainudin. 2018. Effect of Competence and Independence on Audit Quality with Auditor Ethics as Moderation Variable. Advances in Economics, Business and Management Research. Vol. 86, Halaman: 164-166.
Institut Akuntan Publik Indonesia. 2020. Direktori Kantor Akuntan Publik. Jakarta. Halaman: 257-274.
Keputusan Dewan Pengurus Insititut Akuntan Publik Indonesia Nomor 4 Tahun 2018 tentang Panduan Indikator Kualitas Audit Pada Kantor Akuntan Publik.
Kertarajasa, Astro Yudha, Taufiq Marwa dan Tertiarto Wahyudi. 2019. The Effect of Competence, Experience, Independence, Due Professional Care, and Auditor Integrity on Audit Qualitiy With Auditor Ethics as Moderating Variable. Journal of Accounting, Finance and Auditing Studies. Vol. 5, No. 1, Halaman: 80-99.
Lubis, Akfan Ikhsan. 2011. Akuntansi Keperilakuan. Edisi Kedua Jakarta : Salemba Empat.
Nurhayati, Enung. 2015. Pengaruh Pengalaman, Independensi , dan Time Budget Pressure terhadap Kualitas Audit dengan Etika sebagai Variabel Pemoderasi.(Studi Empiris pada Auditor di KAP Bandung). Jurnal Riset Keuangan dan Akuntansi. Vol. 1, No. 2, Halaman: 16-27.
Oklivia dan Aan Marlinah. 2014. Pengaruh Kompetensi, Independensi dan Faktor-Faktor dalam diri Auditor lainya terhadap Kualitas Audit. Jurnal Bisnis dan Akuntansi. Vol. 16, No. 2, Halaman: 143-157.
Prasanti, Diyan Hera, Wita Ramadhanti, Novita Puspasari. 2019. Effect of Independence, Work Experience and Competence on Audit Quality with Professional Ethics as Moderating Variable. Jurnal Akuntansi Aktual. Vol. 6, No. 1, Halaman: 223-233.
Puspitasari, Aprilia, Zaki Baridwan, Aulia Fuad Rahman. 2019. The Effect of Audit Competence, Independence, and Professional Skeptism on Audit Quality with Auditor's Ethics as Moderation Variables. International Journal of Business, Economics and Law. Vol. 18, No. 5, Halaman: 135-144.
Putri, Dessi Antika. 2020. Pengaruh Pengalaman Auditor dan Time Budget Pressure terhadap Kualitas Audit dengan Etika Auditor sebagai Variabel Moderasi. Jurnal Magister Akuntansi Trisakti. Vol. 7, No. 1, Halaman: 85-101.
Ramlah, St., Arzal Syah, Muh. Arif Dara. 2018. The Effect of Competence and Independence to Audit Quality with Auditor Ethics as a Moderation Variable. International Journal of Scientific & Technology Research. Vol. 7, No. 9, Halaman: 6-10.
Sukriah, Ika, Akram, dan Biana A. Inapty. 2009. Pengaruh Pengalaman Kerja, Independensi, Obyektifitas, Integritas dan Kompetensi Terhadap Kualitas Hasil Pemeriksaan. Simposium Nasional Akuntansi XII Palembang.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2021 Aan Nurrohman, Tarjo, Agus Sumanto
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
