Faktor Yang Mempengaruhi Kualitas Audit Dengan Etika Profesi Sebagai Variabel Moderating
DOI:
https://doi.org/10.61132/santri.v1i5.139Keywords:
Competence, Independence, Professional Skepticism, Professional Ethics, Audit QualityAbstract
Auditing is one of the fields in accounting. The public accounting profession has an important role in auditing financial reports in an organization and is a profession trusted by the public. From the public accounting profession, the public expects a free and impartial assessment of the information presented by management in financial reports (Mulyadi and Puradireja, 1998). Harjanto (2014) explains that good audit quality can in principle be achieved if auditors apply audit standards and principles, act freely without taking sides, comply with the law and adhere to the professional code of ethics. This research analyzes factors that influence audit quality. The purpose of this research is to test how much audit quality is produced by auditors. The analysis technique uses MRA analysis with a sample of Semarang City KAP auditors.
Downloads
References
Alim, M. Nizarul. Trisni Hapsari dan Lilik Purwanti. 2007. Pengaruh Kompetensi dan Independensi Terhadap Kualitas Audit dengan Etika Auditor sebagai VariabelModerasi.Prosiding Simposium Nasional Akuntansi X. Makasar.
Aldamen, H. and Duncan, K. (2016), “Does good corporate governance enhance accruals quality during financial crises?”, Managerial Auditing Journal, Vol. 31 Nos 4/5, pp. 434-457.
Arens A. Alvin, Mark Beasley, dan Randal Elder. 2008. Auditing and Assurance Service.12th ed. Pearson Education International.
Asri, Komang Pratiwi. I.B. Putra Astika dan I.D.G. Dharma Suputra. 2013. Pengaruh Independensi dan Kompetensi Auditor pada Kualitas Audit dengan Due Professional Care sebagai Variabel Intervening di KAP se-Provinsi Bali.Universitas Udayana Bali.
Baotham, S. (2007), “Effects of professionalism on audit quality and self image of CPAs in Thailand”, International Journal of Business Strategy, Vol. 7 No. 2.
Bedard, J., Sonda Marrakchi, C. and Courteau, L. (2004), “The effect of audit committee expertise, independence and activity on aggressive earnings management”, AUDITING: A Journal of Practice & Theory, Vol. 23 No. 2, pp. 13-35.
Behn, B.K., Carcello, J.V., Hermanson, D.R. and Hermanson, R.H. (1997), “The determinants of audit client satisfaction among clients of big 6 firms”, Accounting Horizons, Vol. 11 No. 1.
Brown, C.D. and Raghunandan, K. (1995), “Audit quality in audits of federal programs by non-federal auditors”, Accounting Horizons, Vol. 9 No. 3.
Carcello, J.V. and Nagy, A.L. (2004), “Audit firm tenure and fraudulent financial reporting”, AUDITING: A Journal of Practice & Theory, Vol. 23 No. 2, pp. 55-69.
Carpenter, R.P., Lyon, D.H. and Hasdell, T.A. (2000), Guidelines for Sensory Analysis in Food Product Development and Quality Control, Aspen Publisher, Gaithersburg, pp: 71-91.
Chang, K.C., Leung, C.C. and Yew, W.W. (2007), “Standard anti-tuberculosis treatment and hepatotoxicity: do dosing schedules matter?”, European Respiratory Society, Vol. 29, pp. 347-351.
Christiawan, Yulius Jogi. 2003. “Kompetensi dan Independensi Akuntan Publik: Refleksi Hasil Penelitian Empiris”. Jurnal Akuntansi dan Keuangan Vol.4 No. 2, Hal. 79-92.
DeAngelo, L.E. 1981a. “Auditor Independence, Low Balling, and Disclosur Regulation”. Journal of Accounting and Economics. August. pp. 113—127.
DeAngelo, L.E. 1981b. “Auditor Size and Audit Quality”. Journal of Accountingand Economics. December. pp. 183—199.
Deis, Donald L. Dan Gari A. Giroux. 1992. ”Determinants of Audit Quality In The Public Sector”. The Accounting Review Vol. 67 No. 3 ( Juli). Pp. 462-479.
Elfarini, Eunike Christina. 2007. Pengaruh Kompetensi dan Independensi TerhadapKualitas Audit. Skripsi Universitas Semarang. Semarang.
Fan, J.P.H. and Wong, T.J. (2004), “Do external auditors perform a corporate governance role in emerging markets? Evidence from East Asia”, Journal of Accounting Research, Vol. 43 No. 1, pp. 35-72.
Ghozali, I. (2013). Aplikasi Analisis Multivariate Dengan Program SPSS. Semarang: Badan Penerbit Universitas Diponegoro
Harjanto, A. P. (2014). Pengaruh Kompetensi, Independensi, Objektivitas, Akuntabilitas Dan Integritas Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi (Studi Empiris Kap Di Semarang) (Doctoral dissertation, Fakultas Ekonomika dan Bisnis).
Kent, P., Routledge, J. and Stewart, J. (2010), “Innate and discretionary accruals quality and corporate governance”, Accounting and Finance, Vol. 50 No. 1, pp. 171-195.
Lavin, D. 1976. Perception of The Independence of The Auditor. The Accounting Review. Januari. p. 41-50.
Lewinsohn, P.M., Zinbarg, R., Seeley, J.R., Lewinsohn, M. and Sack, W.H.J. (1997), Anxiety Disorder, Vol. 11 No. 4, pp. 377-394.
Mulyadi. 2002. Auditing. Edisi Keenam. Buku 1. Jakarta: Salemba Empat.
Mulyadi dan Kanaka Puradireja. 1998. Auditing Pendekatan Terpadu. Jakarta. Salemba empat.
Mouselli, S., Abdulraouf, R. and Jaafar, A. (2014), “Corporate governance, accruals quality and stock returns: evidence from the UK”, Corporate Governance, Vol. 14 No. 1, pp. 32-44.
Otley, D. T. 1980. The Contingency Theory of Management Accounting : Achievement and Prognosis. Accounting, Organizational Behaviour, Heinemann : London.
Sari, Nungky Nurmalita, 2011. Pengaruh Pengalaman Kerja, Independensi, Objektifitas, Integritas, Kompetensi dan Etika terhadap Kualitas Audit.. Skripsi. Universitas Diponegoro Semarang. Publikasi Online FEB UNDIP.
Schelker, M. (2008), Making Auditors Effective: Theory, Evidence, Perspectives, Nomos, Baden-Baden
Sekaran, Uma. 2006. Metode Penelitian Untuk Bisnis Edisi 4. Jakarta: Salemba Empat.
Shockley, R. 1981. Perceptions of Auditors Independen: An Empirical Analysis. The Accounting Review. Oktober. p. 785-800.
Sukriah, Ika, Akram, Biana A, I., 2009 Pengaruh Pengalaman Kerja, Independensi, Obyektif, Integritas dan Kompetensi Terhadap Kualitas Hasil Pemeriksaan. Prosiding Simposium Nasional Akuntansi XII. Palembang.
Tuanakotta, T. (2015), Audit Kontemporer, SalembaEmpat, Jakarta
Wahyudin, Agus. (2015). Metodologi Penelitian Bisnis & Pendidikan. Semarang: Fakultas Ekonomi Universitas Negeri Semarang.
Widagdo, R., Lesmana, S. and Irwandi, S.A (2002), “Analisis Pengaruh Atribut-Atribut Kualitas Audit Terhadap Kepuasan Kline: Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Jakarta: SNA 5 Semarang, pp. 560-574.
Wooten, T.G. 2003. It is Impossible to Know The Number of Poor-Quality Audits that simply go undetected and unpublicized. The CPA Journal. Januari. p. 48-51.
