The Effect of Independence, Integrity, and Professionalism on the Performance of Government External Auditors: Case Study on the Southern Sumatra Audit Board (original) (raw)
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This study aims to analyze the effect of auditor objectivity, independence and competence on audit quality of public accounting firms in Batam, Indonesia. This study uses quantitative methods with primary data through distributing questionnaires and using data processing with the help of the SPSS application. Data analysis using multiple linear regression. The population in this study were 44 KAP auditors with the research sample using saturated samples. The results of the study show that the objectivity affects significant on audit quality, Independence does not affect on audit quality and Competence does not affect on audit quality. Keyword: objectivity, independence, competence and audit quality
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This study aims to determine the effect of competency, independence and professional attitude towards the audit quality of the Inspectorate Officers in Southeast Sulawesi. The study population was all Provincial Inspectorate auditors in Southeast Sulawesi spread across 17 cities / regions and 1 Province totaling 576 respondents. While the sample number of samples is all employees of the Inspectorate in Southeast Sulawesi who meet the criteria: (1). Profession as an auditor, (2). Ever conducted an audit as a Chairman of the TEAM or member of the auditor at least 2 times, and (3). Have a minimum of 2 years working period as an auditor. Based on data and criteria collected, the number of respondents who met the criteria were 167 auditors. The analytical equipment used is Partial Least Square (PLS) with the Smartpls program version 3. The results of the study show that competence does not have a significant effect on audit quality, while independence and professional attitude have a sig...
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The study aims to determine and analyze the effects of competence, independence and professional attitudes on audit quality and individual characteristics as moderating the effects of competency, independence and professional attitude on the audit quality of Internal Apparatus in Southeast Sulawesi. The total number of the study population is 576 respondents, while the number of samples is 167 auditors that are determined through Slovin formulations. The sampling is conducted using purposive sampling method based on certain conditions, namely profession as internal auditors, have conducted audits at least twice and have minimally two years working period as an auditor. Based on results of the analysis, it is found that competence has positive effects on audit quality but is insignificant, independence has significant negative effects on audit quality while professional attitudes have positive and significant effects on audit quality. Furthermore, individual characteristics are found...
Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia, 2022
This research aims to identify the model of audit knowledge, professionalism, accountability and independence of the quality of auditor work. Specifically this research aims to prove the influence of audit knowledge, professional commitment, accountability, and independence on the quality of auditor work. The population of this research are auditors working in the public accounting firms (KAP) and in the Audit Board of Indonesia (BPK) Central Java representative office. There were 100 questionnaire sheets sent directly to the auditors working in KAP Semarang and BPK Central Java representative office. The questionnaires were sent and given for two months, and the researchers also visited the auditors in person. To complete the data and discussion, a depth interview to the auditors who were randomly selected was conducted. In this case, the hypothesis testing was done using multiple regression to analyze the relationship between the dependent variable (quality of auditor work) and the independent variables (audit knowledge, professional commitment, accountability, and independence). The general form of the formula for multiple linear regression in this research is: Y = α + β1X1 + β2X2 + β3X3 + β4X4 + ε. The results of this research can prove the hypothesis, that the four independent variables (audit knowledge, professional commitment, accountability, and independence) have a significant positive influence on the quality of auditor work. There are positive and significant influences of professional commitment and accountability on the quality of auditor work. Meanwhile, audit knowledge and independence have no positive influence on the quality of auditor work.
Analysis Of Factors Affecting The Audit Quality Of Auditors in Indonesia
International Journal of Scientific & Technology Research, 2021
The aim of the research is to identify the most determinant elements affecting the quality of audit in East Kalimantan, Indonesia. The variables are used to influence the quality of audit in this paper such as independence, competence, integrity, objectivity and work experience. This study used questonaries to obtain the data from the auditors who live in Balikpapan dan Samarinda cities with five likert scales to express the respondent's opinions. In processing it, used SPSS Package to check the validity and the reliabilty test and Eviews softwares to check the impact of the independence to dependence variables. The new interesting finding in this paper that only two variables have positive impact and statistically significant on the quality of the audits that are the integrity and objectivity variables. Otherwise the three other variables are not significant such as independence, competence and work experience. The value of the research is as a reference for the future related topic to a quality of the audit.
The Influence of Competence, Independence, and Auditor’s Professional Ethics on Audit Quality
International Journal of Application on Economics and Business, 2024
Having responsibility to the public is what makes auditor's capabilities and characteristic essential to providing a quality audit service. This study aims to gather empirical evidence on how the quality of audit produced is influenced by competence, independence, and professional ethics of auditor. This research was conducted through distribution of questionnaires to auditors working in public accounting form based in Jakarta. The result shows that auditor's competence, independence, and professional ethic has a positive influence on the resulted audit quality, however the influence of auditor's independence is shown to be insignificant. To sum up, the competence and ethics of an auditor have an influence on the quality of an audit, but auditor independence has no influence on audit quality. The implications of this study that Public accounting firms can improve the professionalism of their auditors through high levels of competency with continuous learning and practice supported by ethics,
PROCEEDINGS INTERNATIONAL SEMINAR ON ACCOUNTING SOCIETY, 2020
The increase in demand for financial statement audit services is in line with the opening of financial scandals both in the private sector and the private / government sector. Audit is the process of examining financial statements and aims to increase the accountability of companies both private and government agencies to stakeholders. An audit is usually carried out by a competent and independent person. This independence and competency factor is a controller for the auditor, so that the quality of the audit conducted. The purpose of this study is to provide empirical evidence that independence and competence affect the quality of internal auditors in local governments in the former Pekalongan residency. Analyzes were performed using validity and reliability tests, classic assumption tests and multiple linear regression analysis. The results showed that independence and competence had a significant positive effect on the quality of audits carried out by local government internal auditors.
An Empirical Study of Independence from Auditors in Padang, Indonesia
Proceedings of the 4th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2019), 2020
This research aims to prove the independence among auditors in private and public sector in Padang, West Sumatera, Indonesia. The population is all auditors in Padang, consists of auditors in private sector (internal auditors and public accountants) and auditors in public sector (auditors of inspectorate and BPK). There are 75 respondents in private sector and 79 respondents in public sector. The results show (1) in private sector, there is no significant different of independence between external and internal auditors and (2) in public sector, external auditors tends to be more independence than internal auditors. It implies that instead of auditors themselves, support from top management or legislative is also needed to enhance the independence of auditors.
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The objective of this study is to analyze the effect of auditor’s competence, ethics and independence on audit quality. The data used in this study are primary data in the form of questionnaires filled out by auditors at Public Accounting Firms of West Jakarta and South Tangerang. The population of this study was the auditors who work at the Public Accounting Firms in West Jakarta & South Tangerang. The sample in this study was 100 respondents, using non-probability sampling method, namely convenience sampling. The data were analyzed by multiple linear regression analysis. The results of this study reveal that auditor’s competence has a significant effect on audit quality, auditor ethics has a significant effect on audit quality, and independence has no significant effect on audit quality. This study is expected to contribute to the development of theory especially those relating to auditing and behavioral accounting for empirical testing of the influence of competence, ethics, and ...