Effects of Auditor Independence and Experience, Size of Client’s Financial Health and Audit Fee on Audit Quality: An Empirical Study on Public Accounting Firms in Indonesia

Zamzami, Faiz; Tantri, Sakina Nusarifa; Timur, Rudi Prasetya

doi:10.18178/joebm.2017.5.1.488

Cited by 10 publications

(7 citation statements)

References 3 publications

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“…The research also suggested further investigation on the relationship between auditor's independence and audit quality beyond Nigeria. This research finding is supported by the research conducted by Zamzami et al (2018) who found that auditor's independence positively influences audit quality. Audit quality would improve if the auditor performing the audit had high independence.…”

Section: Direct Influence Of Auditor's Independence On Audit Qualitysupporting

confidence: 71%

Does Auditor Independence Mediate the Relationship Between Auditor Rotation and Audit Quality?

Ardhani

Subroto

Hariadi

2019

JABE

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This research was conducted based on issues related to the decline in public trust in the ability of auditors to produce quality audits. This study aims to provide empirical evidence about audit quality that is influenced by auditor rotation. This research aims at providing an empirical evidence of the influence of auditor rotation on audit quality. This is an explanatory study using 90 auditors in Indonesia as its sample. The sample is taken using random sampling and the data are collected using questionnaire and interview with several auditors. The research results indicate that auditor rotation is not found to have direct influence on audit quality. The research also fails to provide empirical evidences of the role of auditor’s independence auditor as an intervening variable. Nevertheless, the research does proves that auditor’s independence has positive influence on audit quality.

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Section: Direct Influence Of Auditor's Independence On Audit Qualitysupporting

confidence: 71%

Does Auditor Independence Mediate the Relationship Between Auditor Rotation and Audit Quality?

Ardhani

Subroto

Hariadi

2019

JABE

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“…Namun, seiring berjalannya waktu, diperluas guna mencakup audit atas laporan keuangan yang menawarkan pendapat terkait keakuratan laporan keuangan perusahaan yang ditunjukkan serta berfungsi sebagai dasar penentuan keputusan (Kusumawardani & Riduwan, 2017). Profesi akuntan publik perlu mempunyai kepribadian yang jujur dan adil dalam memberikan penilaian (Zamzami et al 2017). Pengguna laporan keuangan bisa bergantung pada ketidakberpihakan penyediaan laporan keuangan yang diterbitkan oleh manajemen perusahaan berkat akuntan publik.…”

Section: Pendahuluanunclassified

Pengaruh Independensi, Kompetensi, dan Profesionalisme Auditor terhadap Kualitas Audit:

Rosyadi,

Trisnaningsih,

Sucahyati

2023

reslaj

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In order to determine the effects of auditor independence, auditor competence, and auditor professionalism on the audit quality conducted by individuals working for Public Accounting Firms (KAP) that are officially listed in the Indonesian Institute of Public Accountants (IAPI) in Surabaya, this study will examine these factors. This study used a quantitative technique and a sample of 63 people that was selected using the Slovin formula and the fundamental random sampling methodology. The distribution of questionnaires was the main way that data were gathered for this study. The approaches for data analysis in this study employed partial least square (PLS) data management software. The results of this study show how professionalism, independence, and competency affect audit quality. As independence, skill, and professionalism rise, the audit quality rises. Keywords: Audit Quality, Independence, Competence, Professionalism

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“…On the other hand, there are several research results showing different results. Research conducted by Sari et al (2019) and Zamzami et al (2017) shows that no matter how much the audit fee given by the client has nothing to do with the quality of the audit performed.…”

Section: Introductionmentioning

confidence: 99%

Effect of Audit Fees, Auditor Competency, Professional Ethics and Professional Skepticism on Audit Quality

KOSWARA¹,

Kustiani²,

HARMONO³

2023

JEFMS

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The phenomenon of client pressure on the behavior of accountants in Indonesia in producing quality audit results is interesting to study, especially in Java and Bali which can represent the condition of Indonesian economy. This study examines the effect of audit fees, auditor competence, professional ethics and professional skepticism on audit quality. The sample framework is based on the 2020 directory of the Indonesian Association of Professional Accountants, with a total of 781 Public Accountant Office in Java and Bali, Indonesia. Based on random sampling obtained 200 auditor respondents. Data analysis technique used factor analysis, followed by multiple regression with SPSS. The uniqueness of the research findings, professional skepticism has a dominant role in influencing audit quality, supported by auditor competence. The amount of the audit fee does not directly affect the quality of the audit, but is determined more by the scope of work which can be reflected by the professional skepticism and competence of the auditor. Likewise with regard to upholding professional ethics in this research model it does not affect audit quality because, the ethical values of the accounting profession are included in the components of professional skepticism and auditor competence. Thus the factors of experience, expertise, militancy in data mining efforts, upholding independence related to pressure on the amount of audit fees, and supported by auditor competence are important factors in improving audit quality.

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Effects of Auditor Independence and Experience, Size of Client’s Financial Health and Audit Fee on Audit Quality: An Empirical Study on Public Accounting Firms in Indonesia

Cited by 10 publications

References 3 publications

Does Auditor Independence Mediate the Relationship Between Auditor Rotation and Audit Quality?

Does Auditor Independence Mediate the Relationship Between Auditor Rotation and Audit Quality?

Pengaruh Independensi, Kompetensi, dan Profesionalisme Auditor terhadap Kualitas Audit:

Effect of Audit Fees, Auditor Competency, Professional Ethics and Professional Skepticism on Audit Quality

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