Perilaku Auditor atas Penerapan Sistem Review Bertingkat dalam Manajemen KAP (Dalam Perspektif Teori Kelas) (original) (raw)
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, , , Arens, Loebbecke (1986). Population in this research is 49 auditors in East Java, as listed in the Directory of Public Accountant 2009. The results, which are based on multiple regression analysis, indicate that emotional quotient, spiritual quotient and organization culture increase auditors ethical behavior by 53,8%, while the remainder 46,2% is explained by other variables out of this model. Based on t analysis, spiritual quotient and organization culture have significant impacts on auditors' ethical behavior. On the other hand, emotional quotient does not have significant effect on auditors' ethical behavior. Future research is expected to extend area coverage, and use additional instrument to gain better insight for auditors' ethical behavior. This research proposes that auditors' ethical behavior could be improved so that audit proffession could fulfill the 'pillars of integrity'.
Sistem Pengendalian Mutu Kantor Akuntan Publik (KAP) terhadap Kinerja Auditor
2011
The objective of this research is to determine the impact of auditor perception through "Sistem Pengendalian Mutu" (independent variables) on auditor performance (dependent variable). The study also make the different between the perception of junior auditors and senior auditors. The respondent of this research are 38 auditors from 7 Public Accountant Firm in Bandung. The research used hypotesis test while data were processed by Statistical Package for the Social Sciences (SPSS) program. It is using regression analysis to examine the effect of auditor perception through "Sistem Pengendalian Mutu" on auditor performance. Independent sample t-test is used to compare junior auditor and senior auditor performance. The result of this research shows that perception of "Sistem Pengendalian Mutu" give positive effect to auditor performance. The independent sample t-test indicates that junior auditors performance is better than senior auditor performance through their perception of "Sistem Pengendalian Mutu".
Jurnal Ilmiah Universitas Batanghari Jambi
This research was conducted with the aim of examining the factors that are thought to affect audit quality in Palembang City. The population in this study were auditors who worked at KAP in Palembang City. This research was conducted with a total population of 10 KAP offices in Palembang City which had 64 auditors as respondents in this study. The results of the study concluded that locus of control, emotional intelligence, skepticism, and task complexity have an effect on audit quality.
Peran Moderasi Komite Audit dalam Hubungan Audit Tenure dan Reputasi KAP dengan Kualitas Audit
Owner : riset dan jurnal akuntansi, 2022
This study tries to provide empirical evidence in order to see the factors that can affect audit quality, namely audit tenure and reputation of public accounting firms and see whether the audit committee can strengthen or even weaken in improving audit quality. The research sample is a manufacturing company listed on the Indonesia Stock Exchange from 2019-2021 with a purposive sampling technique. The number of observed samples was 96. The data analysis used was logistic regression and Moderate Regression Analysis. The statistical tool used is SPSS Version 21. The results of the study provide facts that audit tenure has no effect on improving audit quality. The reputation of the Public Accounting Firm has an influence on improving audit quality. The audit committee has not been able to moderate or weaken the relationship between audit period and audit quality improvement. The audit committee is able to moderate or strengthen the reputation of the Public Accounting Firm on improving audit quality.
Rasio Keuangan : Pemberian Opini Audit Going Concern Oleh Auditor
Jurnal Akuntansi Dan Pajak, 2017
Penelitian ini mengharapkan adanya hubungan antara faktor-faktor dari kelangsungan hidup perusahaan terhadap pemberian Opini Audit Going-Concern, yang berdampak pada kelangsungan hidup suatu perusahaan, maka tujuan penelitian adalah untuk menganalisis dan memperoleh bukti empiris tentang pengaruh faktor-faktor dari kelangsungan hidup perusahaan terhadap pemberian Opini Audit Going Concern. Variabel dependen penelitian ini adalah opini audit going concern. Variable independen terdiri atas Current Ratio, Inventory Turnover Ratio, Debt Ratio, dan ROA. Populasi terdiri dari laporan keuangan perusahaan manufaktur yang tercatat di BEI tahun 2010-2012. Sampel dalam penelitian ini diperoleh dengan metode Purpossive Sampling dan digunakan sampel sebanyak 22 perusahaan manufaktur. Metode-metode yang digunakan adalah metode-metode analisis statistik seperti statistik deskriptif dan pegujian data dengan regresi logistik. Dari hasil penelitian, penulis dapat menyimpulkan bahwa hanya satu variabel yang berpengaruh terhadap Opini Audit yaitu Inventory Turnover Ratio, sedangkan variabel lainnya yaitu Current ratio, Debt Ratio dan ROA tidak berpengaruh terhadap penerimaan opini audit going concern. Keyword : Opini audit going Concern, current ratio, inventory turnover ratio, debt ratio dan ROA
Pengaruh Rotasi KAP, Ukuran Perusahaan dan Profesionalisme Auditor terhadap Kualitas Audit
Jurnal Multidisiplin Indonesia
Permasalahan mengenai kualitas audit akhir-akhir ini menjadi sorotan dimasyarakat. Hal ini diakibatkan salah satunya karena keterlibatan dari akuntan publik didalamnya. Artikel ini mereview pengaruh dari rotasi KAP, ukuran perusahaan dan profesionalisme dari auditor terhadap kualitas audit. Tujuan dari penulisan artikel ini guna membangun hipotesis pengaruh antar variabel untuk digunakan pada riset selanjutnya. Adapun hasil dari artikel literature review ini adalah: 1) rotasi KAP bepengaruh terhadap kualitas audit; 2) ukuran perusahaan berpengaruh terhadap kualitas audit; dan 3) profesionalisme berpengaruh terhadap kualitas audit.
2018
Penelitian ini bertujuan untuk menguji pengaruh kompleksitas audit, due professional care, tekanan anggaran waktu, dan pengalaman auditor terhadap kualitas audit dengan variabel moderasi pemahaman terhadap sistem informasi. Populasi dalam penelitian ini adalah auditor senior dan auditor junior pada KAP di Bali, dengan total populasi sebesar 90 auditor. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling dengan kriteria (1) Memiliki pendidikan minimal sarjana (2) Mempunyai pengalaman kerja minimal satu tahun, karena telah memiliki waktu dan pengalaman untuk beradaptasi serta menilai kinerja dan kondisi lingkungan kerjanya sehingga diperoleh jumlah sampel sebesar 47 responden. Analisis data yang digunakan dalam pengujian ini adalah regresi berganda dan regresi interaksi dengan menggunakan program SPSS 23.00. Hasil dari pengujian hipotesis didalam penelitian ini menunjukkan bahwa, variabel kompleksitas audit berpengaruh negatif terhadap kualitas audit, namun denga...
Analisis Pengaruh Kualitas Auditor, ROA, DER Terhadap Opini Audit Going Concern Pada Klien KAP XXX
Jurnal Bisnis dan Ekonomi OGZ Research and Publishing, 2024
Abstrak : Penelitian ini memberikan pemahaman tentang pengaruh DER, ROA, Kualitas Auditor, dan Opini Going Concern. Namun, penelitian ini memiliki keterbatasan data dan cakupan penelitian terbatas pada KAP XXX. Tujuan : Penelitian ini bertujuan untuk mengeksplorasi hubungan DER dan ROA terhadap Kualitas Auditor dan Opini Going Concern, baik secara langsung maupun melalui efek mediasi. Metodologi : Penelitian ini menggunakan data angka dan analisis statistik dengan alat analisis Smart PLS. Hasil penelitian : Temuan dari penelitian melihatkan bahwa hubungan antara DER dan Opini Going Concern tidak signifikan, tetapi ROA memiliki dampak yang signifikan. DER juga tidak ada hubungan secara signifikan terhadap Kualitas Auditor, namun ROA memiliki hubungan terhadap Kualitas Auditor. Penelitian ini menegaskan bahwa Kualitas Auditor memiliki dampak pada Opini Going Concern. Meskipun DER tidak memiliki hubungan langsung pada Opini Going Concern melalui Kualitas Auditor, ROA memiliki hubungan Opini Going Concern melalui Kualitas Auditor. Kata Kunci : Kualitas Auditor, ROA, DER, Opini Going Concern.
2012
This study investigates the influence of competency and independency againts the quality of audit and also examines whether competency and independency that moderated by auditor ethics influence the audit quality, remember both of that are important to resulted good audit quality. The result indicates that all independent variable that competency and independency effected audit quality significantly. Beside that, this research found that interaction between competency and auditor ethics and also interaction between independency and auditor ethics have significantly effect to the quality of audit. The conclusion obtained is competency, independency, the interaction between competency and ethic, and also the interaction between independency and ethic that give influence to the audit quality significantly. For future research expected can use other moderating variable influencing independency, competency, and also audit quality.
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit, 2018
This research aims to determine effect of locus of control, profession commitment, organization cultural, job satisfaction, compensation system and independence attitude for auditor behavior in face on audit conflict. The analysis based on the answer of respondents who available through of questionnaire that distribute by Yogyakarta and Surakarta Public Accountant Office. Population from the auditor research who work in the Public Accountant Office were in Yogyakarta and Surakarta. The research using the purposive sampling method. Sample taken from auditor who minimal has worked during 2 years. Cronbach Alpha used to test reliability data and testdata isused kolmogorov_Smirnovnormality. Hypothesis tested by multiple regression. Result from the research revealed that there are locus of control effect, profession commitment, organization cultural, job satisfaction, compensation system, independence attitude for auditor behavior in face on audit conflict.