The impact of heuristics and biases in the application of professional judgement by internal auditors in the stage of fieldwork (original) (raw)

The Effect of Auditor Judgment and Professional Skepticism on Internal Audit Quality

Proceedings of the 2nd International Conference of Strategic Issues on Economics, Business and, Education (ICoSIEBE 2021), 2022

This study aims to examine and analyze the effect of auditor judgment and professional skepticism on the quality of internal audit at the Inspectorates of Central Sulawesi Province and Palu City. This type of research is survey research. Data was collected by distributing questionnaires to 54 auditors working in the Inspectorate of Central Sulawesi Province and Palu City. The analytical tool used is multiple linear regression analysis with the help of SPSS version 16.0 program. The results showed that the auditor's judgment had a positive and significant effect on the quality of internal audit, while professional skepticism had a positive and significant effect on the quality of internal audit. Auditor judgment and professional skepticism simultaneously affect the quality of internal audit.

PENGARUH SKEPTISISME, KEPATUHAN KODE ETIK, INDEPENDENSI, KOMPETENSI, TIME BUDGET PRESSURE dan MOTIVASI AUDITOR TERHADAP KUALITAS AUDIT(Studi Kasus pada Pemeriksa BPK Perwakilan Provinsi Jawa Tengah)

2017

The purpose of this research is to analyse the influence of scepticism, compliance with the code of ethics,independency, competency,time budget pressure, auditor’s motivationto audit quality in auditorsthe BPK Representative of Province in Central of Java’s. The population of this research are all auditor which have followed Education and Training of Functional Posision of Auditor (JFP) and have minimal 2 years job experience as auditor. Sampling was conducted using a purposive sampling method and number of samples of 97 respondents. The data analysis technique used in this research is the technique of multiple regression analysis. The result showed that the skepticism, compliance with the code of ethicsand auditor’s competency have a positive and significant impact on audit quality. while the independency,time budget pressure andmotivation don’t have a significant impact on audit quality Key words: scepticism, compliance with the code of ethics, independency,competency, time budget...

The Role of Quality Control on the Formation of Auditor’s Professional Skepticism

Jurnal Dinamika Akuntansi

Purpose: This study aimed to determine the ability of quality control to moderate the relationship between time pressure, locus of control, and professional skepticism of auditors. Method: The population included auditors in the city of Semarang, Indonesia. Data were collected using questionnaires distributed to 100 respondents with only 78 returned while the hypotheses were tested through the use of multiple regression methods.Findings: The results showed two hypotheses, the first and third, were not accepted. This, therefore, means time pressure does not affect professional skepticism and there was no moderating effect of quality control on this relationship. The remaining two hypotheses, second and fourth, were accepted. This indicates there was an influence of external locus of control on professional skepticism and quality control was able to moderate this effect.Novelty: The research’s originality was the use of Professional Skepticism variable which is made up of ethical dile...

Pengaruh Kompetensi, Etika, Dan Pengalaman Kerja Terhadap Kualitas Auditor Internal

Jurnal Profita, 2018

The banking system will run well if all parts work well and synergize according to the function, the Internal Auditor has clear and legal authority to carry out the internal control and control functions. The quality of internal audit will be one of the benchmarks of whether a banking system can work well or not. The quality of good internal audit is the implementation of competence, ethics, and maximum work experience. The purpose of this study is to determine how much influence ethics competence, and work experience on internal audit quality partially. Data collection techniques in the study were questionnaires tested through descriptive analysis and multiple linear regression. The population in this study are the Internal Auditors at conventional bank in Tangerang City.The results showed that Competence partially positively influence the Quality of

Strategi Mitigasi Bias Hindsight Evaluator Dalam Keputusan Auditor Independen

2010

Auditors faces two gaps in terms of perspectives, they are auditors’ perspective from the existence of public expectations gap and evaluators’ perspective due to the difference of time of differences faced by auditors and evaluators. The public accountant profession can be significantly flawed from this gap, and therefore must be mitigated. This research aims to investigate: whether negative outcomes affect evaluators’ evaluation process and whether providing alternative outcome and alternative stakeholder will mitigate evaluators’ hindsight bias; two between subject experimental designs ware conducted 136 participants. The experiment tests the outcome effect on evaluation process, alternative outcome and alternative stakeholder strategies in narrowing the gaps between auditors’ and evaluators’ perspectives. Results showed that hindsight bias was occured in the evaluation process. Meanwhile, the two mitigation strategies can effectively mitigate hindsight bias so that evaluators’ de...

The Influence of Auditor’s Intrinsic and Extrinsic Factors on Audit Quality

AFRE (Accounting and Financial Review), 2022

This study aims to determine whether independence, competence, professional skepticism, audit structure and role stress affect audit quality. This research was conducted on auditors who work at the Financial and Development Supervisory Agency (BPKP) RI Representatives of the Special Region of Yogyakarta (DIY). This study uses nonprobability sampling and obtained a sample of 34 people. Data was collected using a questionnaire method distributed to respondents. The results of this study indicate that independence, competence, professional skepticism and audit structure partially have a positive and significant effect on audit quality. Meanwhile, role stress (role conflict and role ambiguity) has a negative effect on audit quality.

The Influence of Professional Skepticism and Professional Ethics to the Accuracy Publish of Auditor Opinion (Paf Case Study in Bandung)

Zenodo (CERN European Organization for Nuclear Research), 2022

The study was designed to see if there is a correlation between professional ethics and accuracy when giving an audit opinion. The more rules put in place for the PAF, the more problems there tend to be. Quantitative research uses measurements to study things. The people in this study are people who work as auditors at a Public Accounting Firm in Bandung, Indonesia. They were all registered with the Financial Services Authority in 2022. The survey was conducted using a questionnaire that uses the cluster sampling technique. This means that different people were asked other questions in different places. The study found that multiple linear regression analysis is a reliable way to analyze data. This method is used to find out what factors are important in predicting a result. The program used to analyze the data is called SPSS. It is a beneficial program that can help us understand the data better. The study found that professional skepticism about auditing affects how accurately auditors can give their opinions. The auditor's professional ethics can affect an auditor's opinion accuracy.

Determinants of Auditor's Judgement: Empirical Evident from Indonesia

Journal of economics, finance and management studies, 2023

This study aims to analyze the factors that influence the audit judgment of auditors. Factors analyzed include gender, compliance pressure, task complexity, auditor experience, locus of control, professional skepticism, professional ethics, and audit fees. The research method uses explanatory research, through the formulation of hypotheses, analyzing the causal relationship between the determining factors of audit judgment. Data collection technique survey with questionnaire addressed to auditors working in public accounting firms in East Java Province distributed via Google Form. The data analysis technique uses multiple linear regression which was processed using SPSS. Based on the research results, there are 3 variables that have a significant effect on audit judgment including professional skepticism, professional ethics, and audit fees

Auditors’ Professional Skepticism: Its Characteristics and Importance

Journal of emerging technologies and innovative research, 2018

Professional skepticism is an essential feature of contemporary audits. And it is an important term that appears throughout auditing standards and important concept in audit practice. Professional skepticism plays a fundamentally important role in the audit, and forms an integral part of the auditor’s skill set. The purpose of this paper is to synthesize research related to auditors’ professional skepticism and indicate major characteristics and importance of such an attitude. In this study I examine six skeptical characteristics that are particular importance for auditors. These characteristics are discussed next along with the associated findings of prior empirical auditing studies.