Faktor Internal dan Eksternal yang Memengaruhi Kualitas Audit
Abstract
The resulting financial reports are important to determine the performance of companies and government agencies, so it is necessary to carry out an audit. This study aims to obtain empirical evidence of the effect of professional skepticism, work experience, independence, and work environment on audit quality. Data was obtained by distributing questionnaires to the Bali BPK Office. The sample in this study was 54 auditors, determined by using purposive sampling technique. The analytical tool used is multiple linear regression. The results of the study of the four independent variables, namely professional skepticism, work experience, independence, and work environment have a significant positive effect on audit quality, so that the higher the level of professional skepticism, work experience, independence, and the more conducive the auditor's work environment will be, it will greatly affect the quality of audit results. which is getting better.
Keywords: Professional Skepticism, Work Experience, Independence, Work Environment, Audit Quality.
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References
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Adang, F. (2019). Pengaruh Independensi, Kompetensi, Pengalaman, Dan Akuntabilitas Auditor Terhadap Kualitas Jasa Audit (Studi Empiris Pada Kap Di Jakarta). Jurnal Muara Ilmu Ekonomi Dan Bisnis, 2(2), 322-336. doi: https://doi.org/10.24912/jmieb.v2i2.1050
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Ariestanti, N. L. D., & Latrini, M. Y. (2019). Pengaruh Kompleksitas Tugas, Tekanan Anggaran Waktu Dan Pengalaman Auditor Terhadap Kualitas Audit. E-Jurnal Akuntansi, 27(2), 1231-1262. doi: https://doi.org/10.24843/eja.2019.v27.i02.p15
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Iswara Dewi, N. M. W., & Sudana, P. (2018). Pengaruh Pengalaman, Due Professional Care dan Akuntabilitas Pada Kualitas Audit. E-Jurnal Akuntansi, 22(1), 438-463. doi: https://doi.org/10.24843/eja.2018.v22.i01.p17
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Mardika, I. B. A., & Suartana, I. W. (2019). Pengaruh Independensi, Pengalaman Kerja, Komitmen Organisasi, dan Motivasi Auditor Pada Kualitas Audit. E-Jurnal Akuntansi, 27(3), 2211-2238. doi: https://doi.org/10.24843/eja.2019.v27.i03.p21
Martani, D., Rahmah, N. A., Fitriany, F., & Anggraita, V. (2021). Impact of audit tenure and audit rotation on the audit quality: Big 4 vs non big 4. Cogent Economics and Finance, 9(1). doi: https://doi.org/10.1080/23322039.2021.1901395
Nadi, I. M. P. P., & Suputra, I. D. G. D. (2017). Pengaruh Kompetensi, Pengalaman, Independensi, Dan Motivasi Auditor Pada Kualitas Audit. Jurnal Akuntansi Universitas Udayana, 18(2), 942–964. Retrieved from https://ojs.unud.ac.id/index.php/Akuntansi/article/view/21807
Ocak, M. (2018). The impact of auditor education level on the relationship between auditor busyness and audit quality in Turkey. Cogent Business and Management, 5(1), 1–20. doi: https://doi.org/10.1080/23311975.2018.1517588
Oktavia, M. E., & Helmy, H. (2019). Pengaruh Time Budged Pressure dan Skeptisme Profesional Auditor (Studi Empiris Pada Inspektorat Wilayah Provinsi Sumatera Barat). Jurnal Eksplorasi Akuntansi, 1(4), 1933–1948. Retrieved from http://repository.unp.ac.id/28313/
Pradipta, G., & Budiartha, i ketut. (2016). Tekanan Anggaran Waktu Sebagai Pemoderasi Pengaruh Profesionalisme dan Pengalaman Audit Pada Kualitas Audit. E-Jurnal Akuntansi Universitas Udayana, 15(3), 1740-1766. Retrieved from https://ojs.unud.ac.id/index.php/Akuntansi/article/view/16018
Putri Erawan, N. M. A. N., & Sukartha, I. M. (2018). Pengaruh Kompetensi, Pengalaman Kerja, Gaya Kepemimpinan dan Lingkungan Kerja Pada Kualitas Audit. E-Jurnal Akuntansi, 24(3), 2360-2388. doi: https://doi.org/10.24843/eja.2018.v24.i03.p27
Salehi, M., Komeili, F., & Daemi Gah, A. (2019). The impact of financial crisis on audit quality and audit fee stickiness: evidence from Iran. Journal of Financial Reporting and Accounting, 17(2), 201–221. doi: https://doi.org/10.1108/JFRA-04-2017-0025
Sari, N. Z. M., & Susanto, A. (2018). The effect of auditor competency and work experience on information systems Audit quality and supply chain (case study: Indonesian Bank). International Journal of Supply Chain Management, 7(5), 747–750. Retrieved from https://ojs.excelingtech.co.uk/index.php/IJSCM/article/view/2355
Soliman, W. S. M. K. (2020). Investigating the effect of corporate governance on audit quality and its impact on investment efficiency. Investment Management and Financial Innovations, 17(3), 175–188. doi: https://doi.org/10.21511/imfi.17(3).2020.14
Sugiyono. (2018). Metode Penelitian Bisnis (Pendekatan Kuantitatif, Kualitatif, Kombinasi, dan R&D). Bandung: Alfabeta.
Tamborini, R., Grall, C., Prabhu, S., Hofer, M., Novotny, E., Hahn, L., Klebig, B., Kryston, K., Baldwin, J., Aley, M., & Sethi, N. (2018). Using Attribution Theory To Explain The Affective Dispositions Of Tireless Moral Monitors Toward Narrative Characters. Journal of Communication, 68, 842–871. doi: https://doi.org/10.1093/joc/jqy049
Thian, Alexander. (2021). Dasar-Dasar Auditing (Intregrated and Comprehensive Edition). Yogyakarta: CV ANDI.
Abdulwahab Alzeaideen, K., & Al-Rawash, S. Z. (2018). The Effect of Ownership Structure and Corporate Debt on Audit Quality: Evidence from Jordan. International Journal of Economics and Financial Issues, 8(3), 51–58. Retrieved from https://www.econjournals.com/
Adang, F. (2019). Pengaruh Independensi, Kompetensi, Pengalaman, Dan Akuntabilitas Auditor Terhadap Kualitas Jasa Audit (Studi Empiris Pada Kap Di Jakarta). Jurnal Muara Ilmu Ekonomi Dan Bisnis, 2(2), 322-336. doi: https://doi.org/10.24912/jmieb.v2i2.1050
Al-Hajaya, K. (2019). the Impact of Audit Committee Effectiveness on Audit Quality: Evidence From the Middle East. International Review of Management and Marketing, 9(5), 1–8. doi: https://doi.org/10.32479/irmm.8341
Ariestanti, N. L. D., & Latrini, M. Y. (2019). Pengaruh Kompleksitas Tugas, Tekanan Anggaran Waktu Dan Pengalaman Auditor Terhadap Kualitas Audit. E-Jurnal Akuntansi, 27(2), 1231-1262. doi: https://doi.org/10.24843/eja.2019.v27.i02.p15
Cahyadi Wiranata Kusuma, M., & Eka Damayanthi, I. G. A. (2020). Pengaruh Pengalaman Kerja, Kompetensi dan Integritas Auditor Terhadap Kualitas Hasil Audit. E-Jurnal Akuntansi, 30(9), 2403-2416. doi: https://doi.org/10.24843/eja.2020.v30.i09.p18
Dewi, N., & Suputra, I. (2016). Pengaruh Akuntabilitas, Karakteristik Personal Auditor, Dan Skeptisme Profesional Pada Kualitas Audit. E-Jurnal Akuntansi, 17(3), 1780–1807. Retrieved from https://ojs.unud.ac.id/index.php/Akuntansi/article/view/20652
Ghafran, C., & O’Sullivan, N. (2017). The impact of audit committee expertise on audit quality: Evidence from UK audit fees. British Accounting Review, 49(6), 578–593. doi: https://doi.org/10.1016/j.bar.2017.09.008
Gita, A. A. N. A. W., & Dwirandra, A. A. N. B. (2018). Pengaruh Independensi, Integritas, Kompetensi, dan Struktur Audit terhadap Kualitas Audit Kantor Inspektorat. E-Jurnal Akuntansi, 25(2), 1015-1040. doi: https://doi.org/10.24843/eja.2018.v25.i02.p08
Haeridistia, N., & Agustin. (2019). The effect of independence, professional ethics & auditor experience on audit quality. International Journal of Scientific and Technology Research, 8(2), 24–27. Retrieved from https://www.researchgate.net/publication/331785644
Hai, P. T., Toan, L. D., & Quy, N. L. D. (2019). Effect of audit rotation, audit fee and auditor competence to motivation auditor and audit quality: Empirical evidence in Vietnam. Academy of Accounting and Financial Studies Journal, 23(2), 1–14. Retrieved from https://www.researchgate.net/publication/331829052
Herawati, T., & Selfia, S. S. (2019). Tinjauan Indikator Kualitas Audit. Prosiding Festival Riset Ilmiah Manajemen Dan Akuntansi, 2, 121–125. Retrieved from http://stembi.ac.id/file/FA-2019-D07%20(Tuti%20Herawati%20&%20Selly%20Siti%20Selfia).pdf
Iswara Dewi, N. M. W., & Sudana, P. (2018). Pengaruh Pengalaman, Due Professional Care dan Akuntabilitas Pada Kualitas Audit. E-Jurnal Akuntansi, 22(1), 438-463. doi: https://doi.org/10.24843/eja.2018.v22.i01.p17
Kriyantono, Rachmat. (2014). Teori Public Relations Perspektif Barat dan Lokal (Aplikasi Penelitian dan Praktik). Jakarta: KENCANA.
Kyriakou, M. I., & Dimitras, A. I. (2018). Impact of auditor tenure on audit quality: European Evidence. Investment Management and Financial Innovations, 15(1), 374–386. doi: https://doi.org/10.21511/imfi.15(1).2018.31
Malik, Zohair Farooq, et al. (2017). The impact of auditor tenure on audit quality: Evidence from Pakistan. A Research Journal of Commerce, Economics, and Social Sciences, 11(2), 202-209. doi: https:// doi.org/10.24312/paradigms110212
Mardijuwono, A. W., & Subianto, C. (2018). Independence, professionalism, professional skepticism. Asian Journal of Accounting Research, 3(1), 61–71. doi: https://doi.org/10.1108/ajar-06-2018-0009
Mardika, I. B. A., & Suartana, I. W. (2019). Pengaruh Independensi, Pengalaman Kerja, Komitmen Organisasi, dan Motivasi Auditor Pada Kualitas Audit. E-Jurnal Akuntansi, 27(3), 2211-2238. doi: https://doi.org/10.24843/eja.2019.v27.i03.p21
Martani, D., Rahmah, N. A., Fitriany, F., & Anggraita, V. (2021). Impact of audit tenure and audit rotation on the audit quality: Big 4 vs non big 4. Cogent Economics and Finance, 9(1). doi: https://doi.org/10.1080/23322039.2021.1901395
Nadi, I. M. P. P., & Suputra, I. D. G. D. (2017). Pengaruh Kompetensi, Pengalaman, Independensi, Dan Motivasi Auditor Pada Kualitas Audit. Jurnal Akuntansi Universitas Udayana, 18(2), 942–964. Retrieved from https://ojs.unud.ac.id/index.php/Akuntansi/article/view/21807
Ocak, M. (2018). The impact of auditor education level on the relationship between auditor busyness and audit quality in Turkey. Cogent Business and Management, 5(1), 1–20. doi: https://doi.org/10.1080/23311975.2018.1517588
Oktavia, M. E., & Helmy, H. (2019). Pengaruh Time Budged Pressure dan Skeptisme Profesional Auditor (Studi Empiris Pada Inspektorat Wilayah Provinsi Sumatera Barat). Jurnal Eksplorasi Akuntansi, 1(4), 1933–1948. Retrieved from http://repository.unp.ac.id/28313/
Pradipta, G., & Budiartha, i ketut. (2016). Tekanan Anggaran Waktu Sebagai Pemoderasi Pengaruh Profesionalisme dan Pengalaman Audit Pada Kualitas Audit. E-Jurnal Akuntansi Universitas Udayana, 15(3), 1740-1766. Retrieved from https://ojs.unud.ac.id/index.php/Akuntansi/article/view/16018
Putri Erawan, N. M. A. N., & Sukartha, I. M. (2018). Pengaruh Kompetensi, Pengalaman Kerja, Gaya Kepemimpinan dan Lingkungan Kerja Pada Kualitas Audit. E-Jurnal Akuntansi, 24(3), 2360-2388. doi: https://doi.org/10.24843/eja.2018.v24.i03.p27
Salehi, M., Komeili, F., & Daemi Gah, A. (2019). The impact of financial crisis on audit quality and audit fee stickiness: evidence from Iran. Journal of Financial Reporting and Accounting, 17(2), 201–221. doi: https://doi.org/10.1108/JFRA-04-2017-0025
Sari, N. Z. M., & Susanto, A. (2018). The effect of auditor competency and work experience on information systems Audit quality and supply chain (case study: Indonesian Bank). International Journal of Supply Chain Management, 7(5), 747–750. Retrieved from https://ojs.excelingtech.co.uk/index.php/IJSCM/article/view/2355
Soliman, W. S. M. K. (2020). Investigating the effect of corporate governance on audit quality and its impact on investment efficiency. Investment Management and Financial Innovations, 17(3), 175–188. doi: https://doi.org/10.21511/imfi.17(3).2020.14
Sugiyono. (2018). Metode Penelitian Bisnis (Pendekatan Kuantitatif, Kualitatif, Kombinasi, dan R&D). Bandung: Alfabeta.
Tamborini, R., Grall, C., Prabhu, S., Hofer, M., Novotny, E., Hahn, L., Klebig, B., Kryston, K., Baldwin, J., Aley, M., & Sethi, N. (2018). Using Attribution Theory To Explain The Affective Dispositions Of Tireless Moral Monitors Toward Narrative Characters. Journal of Communication, 68, 842–871. doi: https://doi.org/10.1093/joc/jqy049
Thian, Alexander. (2021). Dasar-Dasar Auditing (Intregrated and Comprehensive Edition). Yogyakarta: CV ANDI.
Published
2022-06-26
How to Cite
MAHADEWI, I Gusti Agung Candrika; DWIRANDRA, Anak Agung Ngurah Bagus.
Faktor Internal dan Eksternal yang Memengaruhi Kualitas Audit.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 6, p. 1591-1602, june 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/81256>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i06.p15.
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