Pengaruh Pengalaman Kerja, Kompetensi dan Integritas Auditor Terhadap Kualitas Hasil Audit
Abstract
The Asean Economic Community (MEA) is one of the triggers of economic development in Indonesia. Many companies in Indonesia are going public. So it is necessary for financial statements that are honest, reasonable and do not mislead the wearer. One of the policies that can be taken is by auditing the financial statements by the auditor. This study aims to determine the effect of work experience, competence, and auditor integrity on the audit quality. The object of the research is the quality of the audit results in KAP in Bali. The sampling technique was purposive sampling, namely the technique of determining samples with certain considerations. The sample was 65 auditors with 42 statements. Based on the results of the analysis, Work Experience has a negative influence on the Audit Quality, Competence has a positive influence on the Audit Quality, and auditor Integrity has a positive influence on the Audit Quality.
Keywords: Work Experience; Competence; and Auditor Integrity.
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References
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Bamber, E. M., & M, I. V. (2002). Big 5 Auditors’ Professional And Organizational Identification: Consistency Or Conflict? Journal of Practice & Theory, 3(1), 1–10.
Baotham, S. (2007). Effects of Professionalism on Audit Quality and Self Image of CPAs in Thailand. International Journal of Business Strategy, 7(2), 1–20.
Candradewi, A. A. S. P. M. (2007). Pengaruh tingkat pendidikan, Hirarki Jabatan, dan Pengalaman Kerja terhadap Profesionalisme Auditor Kantor Akuntan Publik di Bali. Jurnal Akuntansi, 1(1), 1–20.
Carolita, K. M., & Rahardjo, N. S. (2012). Pengaruh Pengalaman Kerja, Independensi Objektifitas, Integritas,
Kompetensi, dan Komitmen Organisasi Hasil Audit. Diponegoro Journal Of Accounting, 1(1), 1–11.
D’Arcy, B., Haugen, S., & Mattson. (2005). Continuing Ethics Education is Critical to Improving Professional Conduct of Auditors. Journal of Legal, Ethical, and Regulatory Issues, 1(1), 1–15.
Demir, T. (2011). Auditing. International Journal of Public Administration, 1(1), 1–30.
Dewi, A. C. (2016). Pengaruh Pengalaman Kerja, Kompetensi, dan Independensi Terhadap Kualitas Audit dengan Etika Auditor Sebagai Variabel Moderasi. Jurnal Fakultas Ekonomi Universitas Negeri Yogyakarta, 1(1), 1–12.
Feney, A. (2017). Faktor-faktor yang Mempengaruhi Audit Judgement Pada Kantor Akuntan Publik di Kota Denpasar. Jurnal Akuntansi & Auditing, 1(1), 1–20.
Fitriani, & Hidayat, Y. L. (2013). Pengaruh Objektivitas dan Integritas Auditor Internal Terhadap Kualitas Audit. Jurnal Fakultas Ekonomi, Universitas Pendidikan Indonesia, 1(1), 1–20.
Hassink, W. H. J., & Russo, G. (2010). The Glass Door: The Gender Composition of Newly-Hired Workers Across Hierarchical Job Levels. Journal Accounting, 10(1), 1–13.
Ilmiyati, F., & Suhardjo, Y. (2012). Pengaruh Akuntabilitas dan Kompetensi Auditor Terhadap Kualitas Audit. Jurnal Akuntansi Dan Keuangan, 1(1), 1–10.
Juliarsa, & Septiani, P. (2014). Pengaruh Independensi, Profesionalisme, Tingkat Pendidikan, Etika Profesi, Pengalaman, dan Kepuasan Kerja Auditor Pada Kualitas Audit Kantor Akuntan Publik di Bali. E-Jurnal Akuntansi Universitas Udayana, 1(1), 1–10.
Kovinna, F., & Betri. (2014). Pengaruh Independensi, Pengalaman Kerja, Kompetensi, dan Etika Auditor Terhadap Kualitas Audit (Studi Kasus pada Kantor Akuntan Publik di kota Palembang). Jurnal STIE MDP, 1(1), 1–30.
Kulwadee, S. L.-U. (2008). Relationship Quality, Professionalism, And Audit Quality: An Empirical Study Of Auditors In Thailand. International Journal Of Business Research, 8(4), 1–12.
Mabruri, & Winarna. (2010). Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Hasil Audit di Lingkungan Pemerintah Daerah. Jurnal Akuntansi & Auditing, 2(1), 1–20.
Monorey, R. A., & Peter. (2008). Industry Versus Task-Based Experience Auditor Perfomance. Journal of Accounting Research, 1(1), 12.
Prasetyo, & Utama, K. (2015). Pengaruh Independensi, Etika Profesi, Pengalaman Kerja dan Tingkat Pendidikan Auditor Pada Kualitas Audit. E-Jurnal Akuntansi Universitas Udayana, 1(1), 1–25.
Pratistha, & Widhiyani, N. L. S. (2014). Pengaruh Independensi Auditor dan Besaran Fee Audit terhadap Kualitas Proses Audit. Jurnal Akuntansi Universitas Udayana, 6(3), 419–428.
Sarens, G., & Abdolmohammadi, M. (2009). Cultural Dimension And Professionalism and Uniformity of Internal Auditing Practice. Journal Accounting Department, 1(1), 23.
Sari, Z. (2014). Analisis Faktor-Faktor Penentu Kualitas Audit yang Dirasakan dan Kepuasan Auditee di Pemerintahan Daerah. Jurnal Akuntansi Universitas Diponegoro, 12(1), 1–12.
Skinner, D. J., & Srinivasan, S. (2009). Audit Quality and Auditor Reputation: Evidence from Japan. Journal of Accounting & Management, 1(1), 12.
Sukrisno, A. (2000). Auditing. Edisi ke-3. Jakarta: Lembaga Penerbit Fakultas Ekonomi Universitas Indonesia.
Tan, H.-T., & Kao, A. (1999). Accountability Effects on Auditors’ Performance : Influence of Knowledge, Problem-Solving Ability, and Task Complexity. Journal of Accounting Research, 3(7), 1–20.
Zulkarnain, M. S. (2009). Audit Committee and Auditor Independence: The Bankers’ Perception. International Journal of Economics and Management, 3(2), 317 – 331.
Published
2020-09-27
How to Cite
CAHYADI WIRANATA KUSUMA, Made; EKA DAMAYANTHI, I Gst Ayu.
Pengaruh Pengalaman Kerja, Kompetensi dan Integritas Auditor Terhadap Kualitas Hasil Audit.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 9, p. 2403 - 2416, sep. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/50763>. Date accessed: 25 nov. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i09.p18.
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