FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA AUDITOR PEMERINTAH (Studi Kasus pada BPK RI Perwakilan Propinsi Maluku Utara) (original) (raw)
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FAKTOR-FAKTOR YANG MEMPENGARUHI PERUSAHAAN DALAM MELAKUKAN PERGANTIAN AUDITOR DI INDONESIA
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Auditor independency is the key to audit profession. The way of maintaining independency of auditor in Indonesia has been governed in PMK No: 17/PMK/01/2008 about “Public Accountant Service” by conducting auditor rotation. Auditor switching is the change of auditor or Public Accountant Office performed by Client Company. Auditor switching can occur mandatorily (according to regulation) and voluntarily. Various questions will arise when the company switch auditor voluntarily because it occurs beyond the specified regulation. The sampling method employed in this research was purposive sampling one. The data employed consisted of manufacturing companies enlisted in Indonesian Stock Exchange during 2010-2014 period with ISE data of 2010 as the main data, with 40 companies as the sample, and total observation on 160 companies. Using logistic regression with SPSS 16 program application, this research attempted to examine the effect of KAP size, client size, client growth rate, financial distress, management switching, and audit opinion on voluntary auditor switching. The results of research were as follows: (1) KAP size did not affect significantly the auditor switching, (2) client size affected significantly the auditor switching, (3) client growth level size did not affect significantly the auditor switching, (4) financial distress did not affect significantly the auditor switching, (5) management switching did not affect significantly the auditor switching, and (6) audit opinion did not affect significantly the auditor switching.
2014
The purpose of this research is to examines the influence of auditor’s educational background, auditor’s experience, auditor’s training hours, audit structure, role conflict, and role ambiguity on BPK RI Perwakilan Provinsi Kepulauan Bangka Belitung’s audit quality. The number of respondents in this research are 34 auditors. This research is using a cencus method as the method of determining the sample, because the number of the population is under 100 respondent. Data processing methods that used in this research is multiple regression analysis.The result of this research shows auditor’s educational background, auditor’sexperience, auditor’s training hours, audit structure, role conflict, and roleambiguity simultaneously and significantly influence BPK RI Perwakilan ProvinsiKepulauan Bangka Belitung’s audit quality. Partially, only role conflict and roleambiguity significantly influence the audit quality. Auditor’s e...
Jurnal Ilmu Sosial dan Humaniora, 2015
Penelian ini bertujuan untuk mengetahui faktor yang mempengaruhi disfungsional auditor dan bagaimana cara penanggulangannya. Perilaku audit disfungsional merupakan tindakan auditor dalam pelaksanaan program audit yang dapat mereduksi kualitas audit secara langsung maupun tidak langsung. Penelitian ini menggunakan pendekatan kualitatif, penelitian kualitatif adalah penelitian yang menggunakan pendekatan naturalistik untuk mencari dan menemukan pengertian atau pemahaman tren tentang fenomena dalam suatu latar yang berkonteks khusus. Dalam rangka menemukan pemahaman mengenai fenomena dalam penelitian ini digunakan paradigma interpretif dengan berusaha untuk menggali dunia apa adanya, dengan pendekatanpengalaman subyektif sendiri. Paradigma ini memasukkan pemikiran filosofis dan sosiologis yang berusaha memahami dan menjelaskan dunia sosial dari titikpandang para aktor yang secara langsung terlibat di dalam proses sosial, sehingga hubungan antara peneliti dengan yang diteliti aktif ber...
JURNAL AKUNTANSI DAN AUDITING, 2018
This study examines the determinants of the effectiveness of internal auditors at the Office of the Inspectorate of North Maluku. Specifically, this study tests; influence of professional expertise, quality of work, independence, perceived career path and top management influence of internal auditor on the effectiveness of internal audit. Analysis was conducted by using multiple regression analysis from 43 respondents. The results showed that; Professional expertise, quality of work, independence and career path affect the effectiveness of internal audit while top management support does not influence the effectiveness of internal audit.
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ABSTRAK LASARUS YUDISTIRA D (2017), Faktor – Faktor Yang Berpengaruh Terhadap Kualitas Audit (Studi Pada Auditee BPK – RI Perwakilan Kaltim), Dibawah bimbingan bapak Drs. Lewi Malisan, M.Si dan ibu Bramantika Oktavianti, SE., M.Si., Ak., CA., CPA., Permasalahan yang dirumuskan serta tujuan dalam penelitian ini adalah untuk menganalisis dan menguji, apakah faktor – faktor yang meliputi Tingkat Pendidikan, Pengalaman Kerja, dan Independensi berpengaruh positif terhadap Kualitas Audit. Melalui penelitian ini, peneliti berharap dapat menambah wawasan dan pengetahuan bagi peneliti dan akademika tentang faktor – faktor yang dapat mempengaruhi Kualitas Audit, serta nantinya dapat dijadikan sebagai salah satu bahan referensi pengetahuan dan bahan diskusi bagi pembaca terkait permasalahan yang dibahas dalam penelitian ini. Dasar teori yang menjelaskan hubungan antar variabel dalam penelitian ini adalah teori stewardship dan teori atribusi. Didalam menciptakan good governance dan akuntabilitas publik, sudah seharusnya seorang auditor yang berfungsi sebagai seorang steward (penatalayanan) mengerahkan seluruh kemampuan dan keahliannya dalam proses audit, namun sebelumnya tentu proses audit tersebut akan dipengaruhi oleh beberapa faktor baik dari dalam (internal) maupun dari luar (eksternal) diri auditor tersebut, faktor – faktor inilah kemudian yang akan mempengaruhi Kualitas Audit yang dihasilkan oleh para auditor. Pengumpulan data dalam penelitian ini menggunakan kuisioner bersifat tertutup yang dibagikan kepada responden. Sedangkan alat analisis yang digunakan adalah Partial Least Square (PLS). Hasil perhitungan model struktural (Inner Model) menunjukan bahwa nilai R – Square (R2) sebesar 0,805. Hal ini berarti variabel Pengalaman Kerja dan Independensi dapat menjelaskan variansi variabel Kualitas Audit sebesar 80,5%, sedangkan sisanya sebesar 37,2% dijelaskan oleh faktor lain diluar penelitian ini. Selanjutnya dari hasil perhitungan Resampling Bootstrapping menunjukan bahwa Variabel Pengalaman Kerja (X1) memperoleh nilai original sample estimate 0,435 dan t-statistics sebesar 3,599249 > 1,64 yang berarti Pengalaman Kerja berpengaruh positif terhadap Kualitas Audit, menyatakan bahwa (H1) diterima. Variabel Independensi (X1) memperoleh nilai original sample estimate 0,522280 dan t-statistics sebesar 4,189246 > 1,64 yang berarti Independensi berpengaruh positif terhadap Kualitas Audit, menyatakan bahwa (H2) diterima. Kata Kunci : Auditing
2019
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PENGARUH STRUKTUR AUDIT, KONFLIK PERAN, DAN KETIDAKJELASAN PERAN TERHADAP KINERJA AUDITOR
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