Kompetensi dan Kinerja Auditor: Peran Moderasi Struktur Audit dan Supervisi Audit
Abstract
The purpose of this study was to determine the moderation of the audit structure and audit supervision on the effect of competence on auditor performance. The location of this research was conducted at the Public Accounting Firm (KAP) of the Province of Bali. This research data uses primary data that is processed through the distribution of questionnaires with data analysis techniques using moderation regression analysis. The results of this study indicate that competence has a positive effect on auditor performance. The results showed that the audit structure strengthened the positive effect of competence on auditor performance in the Public Accounting Firm. The results also showed that audit supervision strengthened the positive effect of competence on auditor performance in the Public Accounting Firm.
Keywords: Audit Structure; Audit Supervision; Competence; Auditor Performance.
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References
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Azza S.M Gaballa and Zhou Ning. (2011). An Analytical Study of the Effects of Experience on the Performance of the External Auditor. International Journal Confrence on The Performance of The External Auditor, 1(3), 169–173.
Bamber, E. Michael, Doug Snowball, and R. M. T. (1989). Audit Structure and Its Relation to Role Conflict and Role Ambiguity: An Empirical Investigation. The Accounting Review, 64(2), 285–299.
Bonner, S. E., & Sprinkle, G. B. (2002). The Effects of Monetary Incentives on Effort and Task Performance: Theories, Evidence, and a Framework for Research. Accounting, Organizations and Society, 27(2002), 303–345. https://doi.org/https://doi.org/10.1016/S0361-3682(01)00052-6
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Chandara, F. K. (2006). Pengaruh Tindakan Supervisi Terhadap Kinerja Auditor Internal Dengan Motivasi Kerja Sebagai Variabel Intervening (Studi Empiris Pada Pt. Bank Abc). Thesis. Universitas Diponegoro.
Coram,P., Ng, J., & Woodliff, D. (2003). A Survey of Time Budget Pressure and Reduced Audit Quality Among Australia Auditors. Australian Accounting Review, 13(29), 38–44. https://doi.org/https://doi.org/10.1111/j.1835-2561.2003.tb00218.x
Dali, N., & Mas’ud, A. (2014). The Impact of Professionalism, Locus of Control, and Job Satisfaction on Auditors’ Performance: Indonesian Evidence. International Journal of Business and Management Invention, 3(10), 63–73.
Dyana Intan Pratiwi, N. M., & Yadnya, I. P. (2017). Pengaruh Free Cash Flow, Struktur Aset, Risiko Bisnis dan Profitabilitas Terhadap Kebijakan Hutang. E-Jurnal Manajemen, 6(1), 60–86.
Elizabeth, H., & Friska, F. (2013). Faktor-faktor yang Memengaruhi Kinerja Auditor. Jurnal Bisnis Dan Akuntansi, 15(1), 13–28. https://doi.org/https://doi.org/10.34208/jba.v15i1.205
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Fitriani dan Daljono. (2012). Pengaruh Tekanan Ketaatan, Kompleksitas Tugas, Pengetahuan dan Persepsi Etis Terhadap Audit Judgement. Diponegoro Journal Of Accounting, 1(1), 1–12.
Govindarajan, V. (1986). Impact of Participation in the Budgetary Process on Managerial Attitudes and Performance: Universalistic and Contingency Perspectives. A Journal Of The Decision Science Institute, 17, 496–516. https://doi.org/https://doi.org/10.1111/j.1540-5915.1986.tb00240.x
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Kalbers, Lawrence P., & Fogarty, T. J. (1995). Profesionalism its Consequences: a Study of Internal Auditors. Auditing: A Journal of Practice, 14(1), 64–68.
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Murray, D. (1990). The Performance Effects of Participative Budgeting: An Integration of Intervening and Moderating Variables. Behavior Research In Accounting, 2(PP), 104–121.
Muslim A. Djalil. (2002). Persepsi Auditor Tentang Pengaruh Struktur Audit dan Prinsip Organisasional Terhadap Konflik dan Ambiguitas Peran. Lembaga Penelitian Universitas Syah Kuala, 5, 146–162.
Namora, L. L. (2011). Memahami Dasar-Dasar Konseling Dalam Teori Dan Praktik. Kencana Prenada Media Grup.
Nur, S. W., & Fitri. (2017). The Influence of Independence and Competence of Auditor on The Performance of Inspectorate Auditors District MAROS. International Journal of Science and Research (IJSR), 6(10), 584–587. https://doi.org/10.21275/ART20177179
Nurnaluri, S., dan Cahyaniza, C. (2017). Pengaruh Kompetensi Auditor Terhadap Kinerja Auditor (Studi Para Inspektorat Provinsi Sulewasi Tenggara). Jurnal Akuntansi Dan Keuangan, 1(2).
Nurul, A. F. A. (2018). Effect Of Competence and Effort Of Auditors To Auditor Performance To The Use Of Information Technology As Variable Mediation. Russian Journal of Agricultural and Socio-Economic Sciences, 6(June), 496–504. https://doi.org/https://doi.org/10.18551/rjoas.2018-06.26
Pamilih, I. (2014). Pengaruh Independensi, Gaya Kepemimpinan, Komitmen Organisasi dan Pemahaman Good Governance Terhadap Kinerja Auditor Pemeritah (Studi Empiris pada Kantor BPKP Perwakilan Yogyakarta). Jurnal Universitas Muhamadiyah Surakarta, 1–16.
Prabhawa, K. A., Herawati, N. T., & Putra, I. M. P. A. (2014). Pengaruh Supervisi, Provesionalisme, dan Komunikasi Dalam Tim pada Kinerja Auditor Perwakilan BPKP Provinsi Bali. E-Jurnal Akuntansi Universitas Pendidikan Ganesha Jurusan Akuntansi Program S1, 2(1), 1–10. https://doi.org/http://dx.doi.org/10.23887/jimat.v2i1.2486
Raiyani, N. L. K. P., & Suputra, I. D. G. D. (2014). Pengaruh Kompetensi, Kompleksitas Tugas, dan Locus of Control Terhadap Audit Judgment. E-Jurnal Akuntansi Universitas Udayana, 6(3), 429–438. http://ojs.unud.ac.id/index.php/Akuntansi/article/view/8335%0Ahttps://www.mysciencework.com/publication/s
how/b2cafda066f026efeec6c81aa16331c9
Sandy Alfianto dan Dhini Suryandari. (2015). Pengaruh Profesionalisme, Komitmen Organisasi dan Struktur Audit Terhadap Kinerja Auditor. Accounting Analysis Journal Universitas Negeri Semarang, Indonesia, 4(1), 1–9. https://doi.org/10.15294/aaj.v4i1.7732
Santoso, A. P. (2012). Pengaruh Kompetensi Auditor dan Time Budget Pressure Terhadap Kualitas Audit (Studi Kasus pada Kantor Akuntan Publik Wilayah Bandung). Skripsi. Universitas Widyatama.
Sholihah, P. (2018). Pengaruh Budaya Organisasi, Independensi, Kompetensi, Gaya Kepemimpinan dan Profesionalisme Terhadap kKinerja Auditor. (Studi Empiris pada Kantor Akuntan Publik di Surakarta dan Yogyakarta). In Skripsi. Universitas Muhammadiyah Surakarta.
Siagian, H. L., & Karo, H. (2018). the Effect of Auditor Competence, Emotional Intelligence of Auditors, and Auditor Independence on Auditor Performance. Jurnal Terapan Ilmu Manajemen Dan Bisnis (JTIMB) Universitas Advent Indonesia, 1(1), 82–97. https://doi.org/10.35974/JTIMB.V1I1.710
Sitorus, R. R., & Wijaya, L. (2016). Pengaruh Profesionalisme dan Etika Profesi Terhadap Kinerja Auditor dengan Struktur Audit Sebagai Pemoderasi. Jurnal Media Studi Ekonomi Universitas 17 Agustus 1945 Jakarta, 19(2), 98–119.
Spencer, L. and S. M. S. (1993). Competence at Works Models for Superior Performance. John Wiley & Sons, Inc. https://doi.org/https://doi.org/10.1002/hrdq.3920050411
Suharni. (2017). The Effect Competence , Professional Ethics of Auditors To Work Performance and Emotional. International Conference and Call for Papers, 6, 669–690.
Sujana, E. (2012). Pengaruh Kompetensi, Motivasi, Kesesuaian Peran dan Komitmen Organisasi Terhadap Kinerja Auditor Internal Inspektorat Pemerintah Kabupaten (Studi Pada Kantor Inspektorat Kabupaten Badung dan
Buleleng). Jurnal Ilmiah Akuntansi Dan Humanika, 2(1), 1–27. https://doi.org/10.1017/CBO9781107415324.004
Tethool, R. K., & Rustiana. (2003). Dampak Interaksi Tindakan Supervisi dan Pengalaman Kerja Terhadap Kepuasan Kerja Auditor: Studi Empiris di KAP Yogyakarta, Semarang dan Solo. Journal of Business and Economics Universitas Atma Jaya Yogyakarta, 7(1), 12–20.
https://doi.org/https://doi.org/10.24002/kinerja.v7i1.781
Winidiantari, P., & Widhiyani, N. (2015). Pengaruh Konflik Peran, Ketidakjelasan Peran, Struktur Audit, Motivasi dan Kepuasan Kerja Pada Kinerja Auditor. E-Jurnal Akuntansi, 12(2), 249–264.
Al-khaddash, H., Nawas, R. Al, & Ramadan, A. (2013). Factors Affecting The Quality Of Auditing : The Case Of Jordanian Commercial Banks. International Journal of Business and Social Science, 4(11), 206–222.
Ariani, K. G., & Badera, I. D. (2015). Pengaruh Integritas, Obyektivitas, Kerahasiaan, dan Kompetensi Pada Kinerja Auditor Inspektorat Kota Denpasar. E-Jurnal Akuntansi Universitas Udayana, 10(1), 182–198.
Azza S.M Gaballa and Zhou Ning. (2011). An Analytical Study of the Effects of Experience on the Performance of the External Auditor. International Journal Confrence on The Performance of The External Auditor, 1(3), 169–173.
Bamber, E. Michael, Doug Snowball, and R. M. T. (1989). Audit Structure and Its Relation to Role Conflict and Role Ambiguity: An Empirical Investigation. The Accounting Review, 64(2), 285–299.
Bonner, S. E., & Sprinkle, G. B. (2002). The Effects of Monetary Incentives on Effort and Task Performance: Theories, Evidence, and a Framework for Research. Accounting, Organizations and Society, 27(2002), 303–345. https://doi.org/https://doi.org/10.1016/S0361-3682(01)00052-6
Bowrin, A. R. (1998). Review and Synthesis of Auditing Structure Literature. Journal of Accounting Literature, 17, 40.
Chandara, F. K. (2006). Pengaruh Tindakan Supervisi Terhadap Kinerja Auditor Internal Dengan Motivasi Kerja Sebagai Variabel Intervening (Studi Empiris Pada Pt. Bank Abc). Thesis. Universitas Diponegoro.
Coram,P., Ng, J., & Woodliff, D. (2003). A Survey of Time Budget Pressure and Reduced Audit Quality Among Australia Auditors. Australian Accounting Review, 13(29), 38–44. https://doi.org/https://doi.org/10.1111/j.1835-2561.2003.tb00218.x
Dali, N., & Mas’ud, A. (2014). The Impact of Professionalism, Locus of Control, and Job Satisfaction on Auditors’ Performance: Indonesian Evidence. International Journal of Business and Management Invention, 3(10), 63–73.
Dyana Intan Pratiwi, N. M., & Yadnya, I. P. (2017). Pengaruh Free Cash Flow, Struktur Aset, Risiko Bisnis dan Profitabilitas Terhadap Kebijakan Hutang. E-Jurnal Manajemen, 6(1), 60–86.
Elizabeth, H., & Friska, F. (2013). Faktor-faktor yang Memengaruhi Kinerja Auditor. Jurnal Bisnis Dan Akuntansi, 15(1), 13–28. https://doi.org/https://doi.org/10.34208/jba.v15i1.205
Eriani, E. (2010). Pengaruh Struktur Audit, Konflik Peran, dan Ketidakjelasan Peran Terhadap Kinerja Auditor(Studi pada KAP di Sumatera Barat). Skripsi. Fakultas Ekonomi Universitas Andalas.
Erwin Hadisantoso, Sudarma, I.M. & Rura, Y. (2017). The Influence of Professionalism and Competence of Auditors Towards the Performance of Auditors. Scientific Research Journal Hasanuddin University, V(I), 10–14. www.scirj.org
Fitriani dan Daljono. (2012). Pengaruh Tekanan Ketaatan, Kompleksitas Tugas, Pengetahuan dan Persepsi Etis Terhadap Audit Judgement. Diponegoro Journal Of Accounting, 1(1), 1–12.
Govindarajan, V. (1986). Impact of Participation in the Budgetary Process on Managerial Attitudes and Performance: Universalistic and Contingency Perspectives. A Journal Of The Decision Science Institute, 17, 496–516. https://doi.org/https://doi.org/10.1111/j.1540-5915.1986.tb00240.x
Hartanto, Hansiadi Yuli dan Kusuma, I. W. (2001). Analisis Pengaruh Tekanan Ketaatan Terhadap Judgement Auditor. Jurnal Akuntansi Dan Manajemen, 3.
Ikatan Akuntan Indonesia (IAI). (2001). Standar Profesional Akuntan Publik (1st ed.). Salemba Empat.
Indriani, P., & Darmawan, J. (2014). Pengaruh Tindakan Supervisi, Motivasi dan Kerjasama Terhadap Kinerja Auditor PT. Bank Negara Indonesia Tbk Palembang. In Seminar and Call for Paper Economic Globalization: Trend & Risk for Development Country.
Kalbers, Lawrence P., & Fogarty, T. J. (1995). Profesionalism its Consequences: a Study of Internal Auditors. Auditing: A Journal of Practice, 14(1), 64–68.
Laksmi, D. (2010). Pengaruh Supervisi, Profesionalisme, Tingkat Pendidikan, dan Pengalaman Kerja terhadap Kinerja Auditor BPK RI Perwakilan Provinsi Bali. Skripsi. Fakultas Ekonomi Universitas Udayana.
Lee, Tom & Stone, M. (1995). Competence and Independence: The congenial Twins Of Auditing? Journal of Business Finance and Accounting, 22(8), 1169–1177. https://doi.org/https://doi.org/10.1111/j.1468-5957.1995.tb00899.x
Linawati dan Suhaji. (2012). Pengaruh Motivasi, Kompetensi, Kepemimpinan, dan Lingkungan Kerja Terhadap Kinerja Karyawan ( Studi Pada PT . Herculon Carpet Semarang ). Jurnal Kajian Akuntansi Dan Bisnis, 1(1), 1–14.
Murray, D. (1990). The Performance Effects of Participative Budgeting: An Integration of Intervening and Moderating Variables. Behavior Research In Accounting, 2(PP), 104–121.
Muslim A. Djalil. (2002). Persepsi Auditor Tentang Pengaruh Struktur Audit dan Prinsip Organisasional Terhadap Konflik dan Ambiguitas Peran. Lembaga Penelitian Universitas Syah Kuala, 5, 146–162.
Namora, L. L. (2011). Memahami Dasar-Dasar Konseling Dalam Teori Dan Praktik. Kencana Prenada Media Grup.
Nur, S. W., & Fitri. (2017). The Influence of Independence and Competence of Auditor on The Performance of Inspectorate Auditors District MAROS. International Journal of Science and Research (IJSR), 6(10), 584–587. https://doi.org/10.21275/ART20177179
Nurnaluri, S., dan Cahyaniza, C. (2017). Pengaruh Kompetensi Auditor Terhadap Kinerja Auditor (Studi Para Inspektorat Provinsi Sulewasi Tenggara). Jurnal Akuntansi Dan Keuangan, 1(2).
Nurul, A. F. A. (2018). Effect Of Competence and Effort Of Auditors To Auditor Performance To The Use Of Information Technology As Variable Mediation. Russian Journal of Agricultural and Socio-Economic Sciences, 6(June), 496–504. https://doi.org/https://doi.org/10.18551/rjoas.2018-06.26
Pamilih, I. (2014). Pengaruh Independensi, Gaya Kepemimpinan, Komitmen Organisasi dan Pemahaman Good Governance Terhadap Kinerja Auditor Pemeritah (Studi Empiris pada Kantor BPKP Perwakilan Yogyakarta). Jurnal Universitas Muhamadiyah Surakarta, 1–16.
Prabhawa, K. A., Herawati, N. T., & Putra, I. M. P. A. (2014). Pengaruh Supervisi, Provesionalisme, dan Komunikasi Dalam Tim pada Kinerja Auditor Perwakilan BPKP Provinsi Bali. E-Jurnal Akuntansi Universitas Pendidikan Ganesha Jurusan Akuntansi Program S1, 2(1), 1–10. https://doi.org/http://dx.doi.org/10.23887/jimat.v2i1.2486
Raiyani, N. L. K. P., & Suputra, I. D. G. D. (2014). Pengaruh Kompetensi, Kompleksitas Tugas, dan Locus of Control Terhadap Audit Judgment. E-Jurnal Akuntansi Universitas Udayana, 6(3), 429–438. http://ojs.unud.ac.id/index.php/Akuntansi/article/view/8335%0Ahttps://www.mysciencework.com/publication/s
how/b2cafda066f026efeec6c81aa16331c9
Sandy Alfianto dan Dhini Suryandari. (2015). Pengaruh Profesionalisme, Komitmen Organisasi dan Struktur Audit Terhadap Kinerja Auditor. Accounting Analysis Journal Universitas Negeri Semarang, Indonesia, 4(1), 1–9. https://doi.org/10.15294/aaj.v4i1.7732
Santoso, A. P. (2012). Pengaruh Kompetensi Auditor dan Time Budget Pressure Terhadap Kualitas Audit (Studi Kasus pada Kantor Akuntan Publik Wilayah Bandung). Skripsi. Universitas Widyatama.
Sholihah, P. (2018). Pengaruh Budaya Organisasi, Independensi, Kompetensi, Gaya Kepemimpinan dan Profesionalisme Terhadap kKinerja Auditor. (Studi Empiris pada Kantor Akuntan Publik di Surakarta dan Yogyakarta). In Skripsi. Universitas Muhammadiyah Surakarta.
Siagian, H. L., & Karo, H. (2018). the Effect of Auditor Competence, Emotional Intelligence of Auditors, and Auditor Independence on Auditor Performance. Jurnal Terapan Ilmu Manajemen Dan Bisnis (JTIMB) Universitas Advent Indonesia, 1(1), 82–97. https://doi.org/10.35974/JTIMB.V1I1.710
Sitorus, R. R., & Wijaya, L. (2016). Pengaruh Profesionalisme dan Etika Profesi Terhadap Kinerja Auditor dengan Struktur Audit Sebagai Pemoderasi. Jurnal Media Studi Ekonomi Universitas 17 Agustus 1945 Jakarta, 19(2), 98–119.
Spencer, L. and S. M. S. (1993). Competence at Works Models for Superior Performance. John Wiley & Sons, Inc. https://doi.org/https://doi.org/10.1002/hrdq.3920050411
Suharni. (2017). The Effect Competence , Professional Ethics of Auditors To Work Performance and Emotional. International Conference and Call for Papers, 6, 669–690.
Sujana, E. (2012). Pengaruh Kompetensi, Motivasi, Kesesuaian Peran dan Komitmen Organisasi Terhadap Kinerja Auditor Internal Inspektorat Pemerintah Kabupaten (Studi Pada Kantor Inspektorat Kabupaten Badung dan
Buleleng). Jurnal Ilmiah Akuntansi Dan Humanika, 2(1), 1–27. https://doi.org/10.1017/CBO9781107415324.004
Tethool, R. K., & Rustiana. (2003). Dampak Interaksi Tindakan Supervisi dan Pengalaman Kerja Terhadap Kepuasan Kerja Auditor: Studi Empiris di KAP Yogyakarta, Semarang dan Solo. Journal of Business and Economics Universitas Atma Jaya Yogyakarta, 7(1), 12–20.
https://doi.org/https://doi.org/10.24002/kinerja.v7i1.781
Winidiantari, P., & Widhiyani, N. (2015). Pengaruh Konflik Peran, Ketidakjelasan Peran, Struktur Audit, Motivasi dan Kepuasan Kerja Pada Kinerja Auditor. E-Jurnal Akuntansi, 12(2), 249–264.
Published
2020-11-28
How to Cite
LENY PEBRIYANINGRUM, Ni Made; DWIRANDRA, A. A. N. B.
Kompetensi dan Kinerja Auditor: Peran Moderasi Struktur Audit dan Supervisi Audit.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 11, p. 2878 - 2891, nov. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/58273>. Date accessed: 28 nov. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i11.p13.
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