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Abstrak
Audit quality is audit conducted in accordance with the standard so that it is able to recognized and report in case of violations committed clients. The purpose of this study is to analyse the things that relate to the quality of the audit.
This research intends to influence independent variable information simultaneously and is partial. In this research, which became the independent variables namely independence, objectivity, knowledge, work experience, and integrity while the dependent varaibel i.e. the quality of audits.
The population in this research is the auditor of internal Inspectorate West Java province year 2018 by the number of respondents as many as 31 people and sampling techniques in the study of saturated samples is random sampling. Methods of analysis in this research is descriptive statistics analysis and multiple regression analysis using SPSS software 23.
Based on the test results, the value of R square on this research is of 54.8%, it means that independent varibel influenced dependent variabel 54,8%. While the rest amounted to 45.2% influenced by other factors. Simultaneously varaibel the independence, objectivity, knowledge, work experience, and the integrity of the influential significantly to the quality of the audit. Partially variable positive effect significantly to certify the quality of audits. Partially variable objectivity, knowledge, work experience, and do not affect the integrity of the quality audit.
Key Words : Independence, Objectivity, Knowledge, Work Experience, Integrity, Audit Quality
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Referensi
- Agoes, S. (2012). Auditing Petunjuk Praktis Pemeriksaan Akuntan Oleh Akuntan Publik. Jakarta: Salemba Empat.
- Ainia Salsabila, H. P. (2011). Pengaruh Akuntabilitas Pengetahuan Audit Dan Gender Terhadap Kualitas Hasil Kerja Auditor Internal (Studi Empiris Pada Inspektorat Wilayah Provinsi DKI Jakarta), 4(1), 155–175.
- De Angelo Linda Elizabeth. (1981). Auditor Size And Audit Quality. Journal Of Accounting And Economics, 3(3), 183–199. Https://Doi.Org/10.1016/0165-4101(81)90002-1
- Dewi, A. C. (2016). Pengaruh Pengalaman Kerja, Kompetensi, Dan Independensi Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi. Skripsi, 31–48.
- Dianawati, N. M. D., & Ramantha, W. (2013). Pengaruh Independensi, Keahlian Profesional Dan Pengalaman Kerja Auditor Internal Terhadap Efektivitas Struktur Pengendalian Internal Bank Perkreditan Rakyat Di Kabupaten Gianyar. Jurnal Akuntansi, 4(3), 439–449.
- Fitriani, I. (2013). Pengaruh Objektivitas Dan Integritas Auditor Internal Terhadap Kualitas Audit. Jurnal Riset Akuntansi Dan Keuangan Program Studi Akuntansi Fakultas Pendidikan Ekonomi Dan Bisnis Universitas Pendidikan Indonesia, 1(1), 61–72. Https://Doi.Org/Http://Dx.Doi.Org/10.17509/Jrak.V1i1.6575
- Hery. (2017). Pemeriksaan Akuntansi Berbasis Standar Audit Internasional (Integreate). Jakarta: PT Grasindo.
- Ika Berty Aprilliyani Dkk. (2013). Faktor - Faktor Yang Mempengaruhi Kualitas Audit APIP Pada Inspektorat Provinsi Riau. Pekbis Journal, 5(3), 145–158. Https://Doi.Org/10.1002/Ajim.20908
- KE-AIPI. (2014). Kode Etik Audit Intern Pemerintah Indonesia. Jakarta.
- Kovinna, F., & Betri. (2013). Pengaruh Independensi, Pengalaman Kerja, Kompetensi, Dan Etika Auditor Terhadap Kualitas Audit. Akuntansi, 01, 1–14.
- Parasayu, A., & Rohman, A. (2014). Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Hasil Audit Internal ( Studi Persepsi Aparat Intern Pemerintah Kota Surakarta Dan Kabupaten Boyolali ), 3(2009), 1–10.
- Pudiklatwas BPKP. (2008). Etika Dalam Fraud Audit. Jakarta: BPKP. Retrieved From Http://Pusdiklatwas.Bpkp.Go.Id/
- Widiastuti, W. (2016). Pengaruh Pengalaman Kerja, Independensi, Obyektivitas, Integritas Dan Kompetensi Terhadap Kualitas Hasil Audit (Studi Empiris Pada Auditor Inspektorat Daerah Kota Surakarta, Kabupaten Karanganyar, Dan Kabupaten Boyolali). Skripsi Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Surakarta.
Referensi
Agoes, S. (2012). Auditing Petunjuk Praktis Pemeriksaan Akuntan Oleh Akuntan Publik. Jakarta: Salemba Empat.
Ainia Salsabila, H. P. (2011). Pengaruh Akuntabilitas Pengetahuan Audit Dan Gender Terhadap Kualitas Hasil Kerja Auditor Internal (Studi Empiris Pada Inspektorat Wilayah Provinsi DKI Jakarta), 4(1), 155–175.
De Angelo Linda Elizabeth. (1981). Auditor Size And Audit Quality. Journal Of Accounting And Economics, 3(3), 183–199. Https://Doi.Org/10.1016/0165-4101(81)90002-1
Dewi, A. C. (2016). Pengaruh Pengalaman Kerja, Kompetensi, Dan Independensi Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi. Skripsi, 31–48.
Dianawati, N. M. D., & Ramantha, W. (2013). Pengaruh Independensi, Keahlian Profesional Dan Pengalaman Kerja Auditor Internal Terhadap Efektivitas Struktur Pengendalian Internal Bank Perkreditan Rakyat Di Kabupaten Gianyar. Jurnal Akuntansi, 4(3), 439–449.
Fitriani, I. (2013). Pengaruh Objektivitas Dan Integritas Auditor Internal Terhadap Kualitas Audit. Jurnal Riset Akuntansi Dan Keuangan Program Studi Akuntansi Fakultas Pendidikan Ekonomi Dan Bisnis Universitas Pendidikan Indonesia, 1(1), 61–72. Https://Doi.Org/Http://Dx.Doi.Org/10.17509/Jrak.V1i1.6575
Hery. (2017). Pemeriksaan Akuntansi Berbasis Standar Audit Internasional (Integreate). Jakarta: PT Grasindo.
Ika Berty Aprilliyani Dkk. (2013). Faktor - Faktor Yang Mempengaruhi Kualitas Audit APIP Pada Inspektorat Provinsi Riau. Pekbis Journal, 5(3), 145–158. Https://Doi.Org/10.1002/Ajim.20908
KE-AIPI. (2014). Kode Etik Audit Intern Pemerintah Indonesia. Jakarta.
Kovinna, F., & Betri. (2013). Pengaruh Independensi, Pengalaman Kerja, Kompetensi, Dan Etika Auditor Terhadap Kualitas Audit. Akuntansi, 01, 1–14.
Parasayu, A., & Rohman, A. (2014). Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Hasil Audit Internal ( Studi Persepsi Aparat Intern Pemerintah Kota Surakarta Dan Kabupaten Boyolali ), 3(2009), 1–10.
Pudiklatwas BPKP. (2008). Etika Dalam Fraud Audit. Jakarta: BPKP. Retrieved From Http://Pusdiklatwas.Bpkp.Go.Id/
Widiastuti, W. (2016). Pengaruh Pengalaman Kerja, Independensi, Obyektivitas, Integritas Dan Kompetensi Terhadap Kualitas Hasil Audit (Studi Empiris Pada Auditor Inspektorat Daerah Kota Surakarta, Kabupaten Karanganyar, Dan Kabupaten Boyolali). Skripsi Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Surakarta.