PERAN INTEGRITAS DAN KOMPETENSI TERHADAP KUALITAS AUDIT
DOI:
Keywords:
integritas, kompetensi, kualitas audit
Abstract
Kualitas audit telah menjadi faktor utama untuk menunjukkan komparabilitas laporan keuangan yang terpercaya bagi pihak terkait serta memiliki dampak pada kinerja kantor akuntan publik sebagai penyedia jasa. Studi ini memiliki maksud untuk mengetahui peran integritas dan kompetensi yang membentuk kualitas audit. Sampel sebanyak 27 auditor yang berasal dari beberapa Kantor Akuntan Publik di Surabaya. Responden adalah akuntan berpendidikan tinggi, bersertifikat, dan berpengalaman yang melakukan tugas audit. Alat analisis adalah regresi linier berganda. Studi menunjukkan integritas dan kompetensi auditor memiliki peran untuk membentuk kualitas audit. Ini membuktikan bahwa profesi auditor menjadi bagian penting dalam membantu ketersediaan informasi laporan keuangan yang berkualitas serta menerbitkan laporan audit sesuai dengan standar.
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References
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Antle, R., & Nalebuff, B. (1991). Conservatism and Auditor-Client Negotiations. Journal of Accounting Research, 29, 31-54.
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Brown, V. L., Gissel, J. L., & Neely, D. G. (2016). Audit Quality Indicators: Perceptions of Junior-Level Auditors. Managerial Auditing Journal, 31, 949-980.
Bouhawia, M. S., Irianto, P. G., & Baridwan, Z. (2015). The Effect of Working Experience, Integrity, Competence, and Organizational Commitment on Audit Quality (Survey State Owned Companies in Libya). IOSR Journal of Economics and Finance (IOSR-JEF), 6, 60-67.
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Davis, L. R., Soo, B. S., Trompeter, G. M. (2009). Auditor tenure and the ability to meet or beat earnings forecasts. Contemporary Accounting Research, 26(2), 517-548.
DeAngelo, L, E. (1981). Auditor Size and Audit Quality, Journal of Accounting and Economics, 3, 183-199
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Ernawati., E. A. Sinambela., R. Mardikaningsih., & D. Darmawan. (2020). Pengembangan Komitmen Organisasi Melalui Profesionalisme Karyawan dan Kepemimpinan yang Efektif. Jurnal Ekonomi dan Ekonomi Syariah (JESYA), 3(2), 520-528.
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Johnson, V. E., Khurana, I. K., & Reynolds, J. K. (2002). Audit-Firm Tenure and the Quality of Financial Reports. Contemporary Accounting Research, 19, 637-660.
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Mansouri, A., Pirayesh, R., & Salehi, M. (2009). Audit Competence and Audit Quality: Case in Emerging Economy. International Journal of Business and Management, 4, 17-25.
Mardikaningsih, R. (2020). Sebuah Penelitian Empiris Tentang Hubungan Masa Kerja, Kualitas Sumber Daya Manusia dan Komitmen Organisasi. Jurnal Ilmiah Ilmu-ilmu Ekonomi (Akuntabilitas), 13(1), 43-54.
Munir, M., F. Issalillah., D. Darmawan., E. A. Sinambela., & R. Mardikaningsih. (2022). Pengembangan Kepuasan Kerja Karyawan yang Ditinjau dari Kebijakan Kompensasi dan Sistem Pengembangan Karir. Jurnal Ekonomi dan Ekonomi Syariah (JESYA), 5(1), 717-724.
O’Dwyer, B. (2011). The Case of Sustainability Assurance: Constructing a New Assurance Service. Contemporary Accounting Research, 28, 1230-1266.
Pinto, M., Rosidi, R., & Baridwan, Z. (2020). Effect of Competence, Independence, Time Pressure and Professionalism on Audit Quality (Inspeção Geral Do Estado in Timor Leste). International Journal of Multicultural and Multireligious Understanding, 7, 658-667.
Putra, A. R., D. Darmawan, & E. A. Sinambela. (2017). Pengawasan dan Koordinasi Kerja serta Pengaruhnya terhadap Produktivitas Kerja Karyawan. Akuntabilitas Jurnal Ilmiah Ilmu-ilmu Ekonomi, 10(2), 12-24.
Sinambela, E. A. & D. Darmawan. (2020). Pengantar Teori Akuntansi. Metromedia. Surabaya.
Sinambela, E. A., & U. P. Lestari. (2021). Pengaruh Kepemimpinan, Lingkungan Kerja, dan Kemampuan Kerja Terhadap Kinerja Karyawan. Jurnal Pendidikan dan Kewirausahaan, 10(1), 178-190.
Sulaiman, N. A. (2018). Attributes and Drivers of Audit Quality: The Perceptions of Quality Inspectors in the UK. Asian Journal of Accounting and Governance, 10, 23-36.
Watkins, A. J., W. Hillison, & S. E. Morecroft. (2004). Audit Quality: A Synthetis Theory and Empirical Evidence. Journal ofAccounting Literature. 23, 153-194.
Zahmatkesh, S., & Rezazadeh, J. (2017). The Effect of Auditor Features on Audit Quality. TéKHNE—Review of Applied Management Studies, 9, 1-9.
Rachmi, A, (2014). Hubungan Industrial di Perusahaan Menengah Indonesia, (hal. 28-31). Politeknik Negeri Malang. Malang.
Antle, R., & Nalebuff, B. (1991). Conservatism and Auditor-Client Negotiations. Journal of Accounting Research, 29, 31-54.
Arens, Alvin A & Loebbecke, James K. (2012). Auditing, an Integrated Approach. 14th Edition. Upper Saddle River, New Jersey: Prentice-Hall, Inc.
Arifin, S., R. Mardikaningsih & Y. R. Al Hakim. (2017). Pengaruh Kedisiplinan, Kompetensi, dan Motivasi Kerja terhadap Kinerja Karyawan, Management & Accounting Research Journal, 2(1), 43-50.
Brown, V. L., Gissel, J. L., & Neely, D. G. (2016). Audit Quality Indicators: Perceptions of Junior-Level Auditors. Managerial Auditing Journal, 31, 949-980.
Bouhawia, M. S., Irianto, P. G., & Baridwan, Z. (2015). The Effect of Working Experience, Integrity, Competence, and Organizational Commitment on Audit Quality (Survey State Owned Companies in Libya). IOSR Journal of Economics and Finance (IOSR-JEF), 6, 60-67.
Cordes, C.L., and T.W. Dougherty. (1993). A review and an integration of research on job burnout. Academy of Management Review18: 621-656.
Christensen, B. E., Glover, S. M., Omer, T. C., Shelley, M. K. (2016). Understanding audit quality: Insights from audit professionals and investors. Contemporary Accounting Research, 33(4), 1648-1684.
Davis, L. R., Soo, B. S., Trompeter, G. M. (2009). Auditor tenure and the ability to meet or beat earnings forecasts. Contemporary Accounting Research, 26(2), 517-548.
DeAngelo, L, E. (1981). Auditor Size and Audit Quality, Journal of Accounting and Economics, 3, 183-199
DeAngelo, L. E. (1982). Mandated Successful Efforts and Auditor Choice. Journal of Accounting and Economics, 4, 171-203.
Darmawan, D. (2010). Pengaruh Kompetensi Kerja, Budaya Organisasi, Kepemimpinan dan Kompensasi terhadap Loyalitas Kerja, Jurnal Ilmu Sosial, 4(2), 63-76.
Darmawan, D., Sinambela, E. A., & Mauliyah, N. I. (2017). The Effect of Competence, Independence, and Workload on Audit Quality. Journal of Academic Research and Sciences, 2, 47-57.
Darmawan, D. et al. (2020). The Quality of Human Resources, Job Performance and Employee Loyalty, International Journal of Psychosocial Rehabilitation, Vol. 24 Issue 3, 2580-2592
Darmawan, D., R. Mardikaningsih., S. Arifin., E. A. Sinambela., A. R. Putra. (2021). Studi tentang Peranan Variabel Kompetensi, Penilaian Kinerja, dan Kondisi Kerja terhadap Perwujudan Kepuasan Kerja Guru. Jurnal Pendidikan dan Kewirausahaan, 9(2), 516-530.
Deis, D.R. dan G.A. Groux. (1992). Determinants of Audit Quality in The Public Sector. The Accounting Review. Juli. p. 462-479.
Enofe, D., Ukpebor, I., & Ogbomo, N. (2015). The Effect of Accounting Ethics in Improving Auditor Professional Skepticism. International Journal of Advanced Academic Research—Social Sciences and Education, 1, 1-16.
Ernawati., E. A. Sinambela., R. Mardikaningsih., & D. Darmawan. (2020). Pengembangan Komitmen Organisasi Melalui Profesionalisme Karyawan dan Kepemimpinan yang Efektif. Jurnal Ekonomi dan Ekonomi Syariah (JESYA), 3(2), 520-528.
Gaver, J. J., Utke, S. (2019). Audit quality and specialist tenure. The Accounting Review, 94(3), 113-147.
Gul, Ferid A., Hai Y., Teoh, Beer Andrew H., and Schelluch P. (1994). Theory and Practice of Australian Auditing, Third Edition, Nelson, an International Thomson Publishing Company, Australia
Hariani, M., & E. A. Sinambela. (2021). Hubungan Kualitas Kehidupan Kerja, Kepuasan Kerja, dan Integritas Akuntan Publik. Ekonomi, Keuangan, Investasi Dan Syariah (Ekuitas), 3(2), 297-301.
Jahroni., D. Darmawan., R. Mardikaningsih., & E. A. Sinambela. (2021). Peran Insentif, Perilaku Kepemimpinan, dan Budaya Organisasi terhadap Penguatan Komitmen Organisasi. Jurnal Ekonomi dan Ekonomi Syariah (JESYA), 4(2), 1389-1397.
Johnson, V. E., Khurana, I. K., & Reynolds, J. K. (2002). Audit-Firm Tenure and the Quality of Financial Reports. Contemporary Accounting Research, 19, 637-660.
Kesimli, I. (2019). External Auditing and Quality. Springer.
Lee, Tom. & Mary Stone. (1995). Competence and Independence: The Congenial Twins of Auditing? Journal of Business Finace and Accounting, 22(8), 1169–1177.
Mansouri, A., Pirayesh, R., & Salehi, M. (2009). Audit Competence and Audit Quality: Case in Emerging Economy. International Journal of Business and Management, 4, 17-25.
Mardikaningsih, R. (2020). Sebuah Penelitian Empiris Tentang Hubungan Masa Kerja, Kualitas Sumber Daya Manusia dan Komitmen Organisasi. Jurnal Ilmiah Ilmu-ilmu Ekonomi (Akuntabilitas), 13(1), 43-54.
Munir, M., F. Issalillah., D. Darmawan., E. A. Sinambela., & R. Mardikaningsih. (2022). Pengembangan Kepuasan Kerja Karyawan yang Ditinjau dari Kebijakan Kompensasi dan Sistem Pengembangan Karir. Jurnal Ekonomi dan Ekonomi Syariah (JESYA), 5(1), 717-724.
O’Dwyer, B. (2011). The Case of Sustainability Assurance: Constructing a New Assurance Service. Contemporary Accounting Research, 28, 1230-1266.
Pinto, M., Rosidi, R., & Baridwan, Z. (2020). Effect of Competence, Independence, Time Pressure and Professionalism on Audit Quality (Inspeção Geral Do Estado in Timor Leste). International Journal of Multicultural and Multireligious Understanding, 7, 658-667.
Putra, A. R., D. Darmawan, & E. A. Sinambela. (2017). Pengawasan dan Koordinasi Kerja serta Pengaruhnya terhadap Produktivitas Kerja Karyawan. Akuntabilitas Jurnal Ilmiah Ilmu-ilmu Ekonomi, 10(2), 12-24.
Sinambela, E. A. & D. Darmawan. (2020). Pengantar Teori Akuntansi. Metromedia. Surabaya.
Sinambela, E. A., & U. P. Lestari. (2021). Pengaruh Kepemimpinan, Lingkungan Kerja, dan Kemampuan Kerja Terhadap Kinerja Karyawan. Jurnal Pendidikan dan Kewirausahaan, 10(1), 178-190.
Sulaiman, N. A. (2018). Attributes and Drivers of Audit Quality: The Perceptions of Quality Inspectors in the UK. Asian Journal of Accounting and Governance, 10, 23-36.
Watkins, A. J., W. Hillison, & S. E. Morecroft. (2004). Audit Quality: A Synthetis Theory and Empirical Evidence. Journal ofAccounting Literature. 23, 153-194.
Zahmatkesh, S., & Rezazadeh, J. (2017). The Effect of Auditor Features on Audit Quality. TéKHNE—Review of Applied Management Studies, 9, 1-9.
Rachmi, A, (2014). Hubungan Industrial di Perusahaan Menengah Indonesia, (hal. 28-31). Politeknik Negeri Malang. Malang.
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Published
2022-02-06
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