PENGARUH PROFESIONALISME, INDEPENDENSI AUDITOR DAN KOMPLEKSITAS AUDIT TERHADAP KUALITAS AUDIT DENGAN PENDIDIKAN DAN PELATIHAN AUDIT SEBAGAI VARIABEL MODERASI

Andi Wajdi, Rossje V Suryaputri

Abstract


The objective of this research is to empirically analyze the influence of professionalism, auditor's independency, and audit complexity toward audit quality. And to empirically analyze about the influence of professionalism, auditor's independency, and audit complexity toward audit quality which is moderated by education and audit training, particularly for auditors who work for Public Accounting Firm in East Jakarta. The populations in this research are several auditors who work for Public Accounting Firm in East Jakarta. The samples are collected with convenience sampling method and total of samples are about 72 respondents from 11 PAFs spread all across East Jakarta. The questionnaire method was used for collecting primary data. And double regression linear were used to analyze the data that has been collected. The result of this research shows that professionalism, auditor's independency, and also audit complexity have positive influences toward audit quality, significantly. Also, education and audit training have a signifkant role as moderated variables in relationships between influence of professionalism, auditor's independency, and audit complexity toward audit quality.


Keywords


Professionalism; Auditor's Independency; Audit Complexity; Education and Audit Training; Audit Quality

Full Text:

PDF

Article Metrics

Abstract views : 0| PDF views : 0

References


Alim, M.N.; Hapsari, T.; dan Purwanti, L. Pengaruh Kompetensi dan Independensi terhadap Kualitas Audit dengan Etika Auditor Sebagai Variabel Moderasi.Simposium Nasional Akuntansi X. Unhas Makassar, 26-28 Juli 2007

Agusti, Restu dan Nastia Putri Pertiwi. 2013. Jurnal. Pengaruh Kompetensi, Independensi, dan Profesionalisme Auditor terhadap Kualitas Audit. Jumal Ekonomi Volume 21, Nomor 3 September 2013

Arens, Alvin A., Elder, dan Beasley, 2014. Auditing dan Assurance Service - An Integrated Approach. Fifteenth Edition. Pearson Education.

Ghozali, Imam (2011), Aplikasi Analisis Multivariate dengan Program IBM SPSS 19, Cetakan kelima, Semarang: Badan Penerbit Universitas Diponegoro.

Indah, Siti Nur Mawar. 2010. "Pengaruh Kompetensi dan Independensi Auditor Terhadap Kualitas Audit (Studi Empiris Pada Auditor KAP Di Semarang)". Skripsi Program Sarjana Fakultas Ekonomi Universitas Dipenogoro.

Indrasti. Anita Wahyu. 2011. Pengaruh Kompetensi, Independensi, Kompleksitas Tugas, Objektivitas dan Integritas Auditor Terhadap Kualitas Hasil Audit. Jakarta.

Institut Akuntan Publik Indonesia. 2011. Standar Profesional Akuntan Publik 31 Maret 2011. Jakarta: Salemba Empat.

Iskandar, Zuraidah M.H. 2011. Audit Judgement Performance: Assesing the Effect of Performance Incentives, Effort and Task Complexity. Managerial Auditing Journal, Volume 22, Pages 34-52. Universiti Kebangsaan Malaysia, Selangor, Malaysia.

Jamilah, Siti et al. 2007. "Pengaruh Gender, Tekanan Ketaatan, dan Kompleksitas Tugas terhadap Audit Judgment". Simposium Nasional Akuntansi X. AUEP-06 (1-30)

Jensen, M. and Meckling, W., 1976, "Theory of the Firm: Managerial Behavior Agency Cost, and Ownership Structure", Journal of Finance Economics 3, pp. 305-360.

Mayasari, Ida. 2013 .Pengaruh Profesionalisme Auditor Dan Masa Perikatan Audit Terhadap Kualitas Audit (Penelitian Pada Kantor Akuntan Publik di Bandung yang Terdaftar di BAPEPAM LK). Skripsi Jumal Akutansi UNIKOM.

Nurul Dwi, Ayuni. Skripsi "Pengaruh Pendidikan, Pelatihan Dan Pengalaman Auditor Terhadap Audit Atas Sistem Informasi Berbasis Komputer". Fakultas Ekonomi dan Ilmu Sosial, UIN Syarif Hidayatullah Jakarta, 2008.

Prasita, Andin, dan Priyo Hari Adi, 2007, Pengaruh Kompleksitas Audit dan Tekanan Anggaran Waktu terhadap Kualitas Audit dengan Moderasi Pemahaman terhadap Sistem Informasi, Jumal Ekonomi dan Bisnis, Vol.XIII, No.1, Maret: 54-78.

Priyatno, Duwi. 2010. Teknik Mudah dan Cepat Melakukan Analisis Data Penelitian dengan SPSS dan Tanya Jawab Ujian Pendadaran. Gaya Media, Yogyakarta.

Sekaran, Uma. (2011), Metodologi Penelitian untuk Bisnis, Jilid 1 dan 2, Edisi Empat, Jakarta: Salemba Empat.

Tjun, Law Tjun, Elyzabet Indrawati Marpaung dan Santy Setiawan. 2012. Pengaruh Kompetensi dan Independensi Auditor Terhadap Kualitas Audit. Jurnal Akuntansi. Vol.4 No. 1 (Mei)

Tunggal, Amin Widjaja. (2010). Audit Laporan Keuangan. Jakarta: Harvarindo.




DOI: http://dx.doi.org/10.25105/jipak.v8i2.4513

Refbacks

  • There are currently no refbacks.