Auditor Independence, Auditor Ethics, Auditor Experience, and Due Professional Care on Audit Quality

Abstract

Public accountants are exceptionally important to give certainty to clients that the financial statements introduced by the organization can be trusted, but the risk of misstatement will in any case exist despite the fact that it has been evaluated by a Public Accounting Firm. This study expects to analyze the components that influence audit quality that can lessen the risk of misstatement in the presentation of financial statements, specifically auditor independence, auditor ethics, auditor experience, and due professional care. The subject in this study were employees who worked as auditors at the Tangerang’s Public Accounting Firms. This type of research is a causal study with a convenience sampling method. The research period was completed during the Coronavirus pandemic from March to June 2020. The hypothesis test method used in this research is multiple regression analysis. The results of this study are auditor independence does not affect audit quality, auditor ethics does not affect audit quality, auditor experience has positive effect on audit quality, and due professional care has positive effect on audit quality. This research is expected to be a reference in making decisions by auditors based on audit considerations possessed by an auditor to improve audit quality, especially from the experience and due professional care of the auditor.

The Mediation Role of Audit Quality: Impact Internal Audit Strategy, Auditor Ethics, and Accounting Culture on Financial Report Quality

“…According to Kamil et al (2023), Alsughayer (2021), and Parluhutan & Widyastuti (2022), state auditor ethics have a significant impact on audit quality. At the same time, Ardillah and Chandra (2022), Yixin (2021), andLamba et al (2020) stated that auditor ethics does not affect audit quality. This influence shows that audit ethics positively affect audit quality because of the professional ethics of internal auditors, which is achieved by implementing a code of ethics in audits.…”

“…Another contradiction in auditor ethics is that auditor ethics significantly affects audit quality (Kamil et al, 2023;Parluhutan & Widyastuti, 2022). However, Ardillah and Chandra (2022) stated that auditor ethics does not affect audit quality. This research shows inconsistencies in auditor ethics because, according to the researchers' assumptions, auditor ethics carried out according to the profession positively influences audit quality.…”

Pengaruh Pendidikan Akuntansi, Sertifikasi Profesi, Etika Pengambilan Keputusan Terhadap Kualitas Audit di 5 Perusahaan Manufaktur di Jawa Barat

“…Kekurangan dalam keahlian khusus seperti pengambilan keputusan, kemampuan memecahkan masalah, dan perilaku etis dapat memiliki hubungan negatif dengan kualitas audit (Anis, 2017). Perusahaan audit dapat mengidentifikasi kebutuhan pelatihan untuk posisi entry-level dengan melihat keterampilan yang berbeda dari yang saat ini dikembangkan oleh sekolah bisnis publik (Ardillah & Chandra, 2022;Behzadian & Nia, 2017;Coman et al, 2022;Gulin et al, 2019;Savić & Pavlović, 2023).…”

The Influence of Competence, Independence, and Auditor’s Professional Ethics on Audit Quality

“…The professional code of ethics according to the Public Accountant Professional Standards Council consists of integrity, objectivity, competence and an attitude of prudence and professional due, confidentiality and professional behavior (IAPI, 2018). In general, ethics is a science that assesses things in terms of good and bad, or regarding moral rights and obligations (Ardillah and Chandra, 2022). Auditors who adhere to the code of ethics and professional integrity in carrying out their work will not be influenced in providing opinions by pressure from clients.…”