Effects of Professional Skills and Auditor Competence on Audit Quality in Inspectorate Southeast Sulawesi Province

Akib, Mulyati; Lā,

doi:10.35808/ijeba/659

Cited by 4 publications

(6 citation statements)

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“…Thus, the accountability improves auditor's performance and objectivity of auditors enables them to operate without the influence of another individual. The results in this study are in line with research which state that competence has an influence on audit quality (Akib & La, 2021;Alim et al, 2007;Ardini, 2010;Iryani, 2017;Kartika & Pramuka, 2019;Meidawati & Assidiqi, 2019;Mispiyanti & Wicaksono, 2021;Muslim et al, 2020;Sari & Susanto, 2018;Tjun et al, 2012). However, it is different from the results which states that Auditor's competence has no effect on audit quality whether it directly or indirectly (Kumalasari et al, 2020;Kusumawati & Syamsuddin, 2018).…”

Section: The Effect Of Competence On Audit Qualitysupporting

confidence: 90%

Determining the Independence and Professional Skills on Audit Quality at the General Election Supervisory Agency (Bawaslu) of Indonesia

Lubis

Mulya

2021

IJSSB

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A common way to obtain reliable information is to require an independent audit to be conducted so that the information used in decision making is complete, accurate, and unbiased. This study aims to determine the effect of Auditor Competence, Auditor Independence and Professional Skills on Audit Quality at the General Election Supervisory Agency of the Republic of Indonesia (Bawaslu RI) and Provinces throughout Indonesia. The research model describes a conceptual framework as a guide as well as a flow of thought in developing hypotheses. The model in this study describes the influence of personal auditor factors consisting of competence, independence, professional skills on audit quality. The data collection technique in this study used multiple regression analysis using the EViews program. Data analysis techniques include descriptive statistical tests, research instrument tests, classical assumption tests, model determination tests, and hypothesis testing. The results of the study indicate that competence has a positive effect on audit quality at the RI Bawaslu. These results can be used as consideration by the RI Bawaslu to be able to further improve the quality of audits on auditors, because the higher the competence of the auditors, the higher the audit quality. Independence does not have a positive effect on audit quality at the RI Bawaslu. Professional skills have a positive effect on audit quality at the RI Bawaslu. Professional skills are important things that must be applied by every public accountant in carrying out their professional work in order to achieve adequate audit quality.

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Section: The Effect Of Competence On Audit Qualitysupporting

confidence: 90%

Determining the Independence and Professional Skills on Audit Quality at the General Election Supervisory Agency (Bawaslu) of Indonesia

Lubis

Mulya

2021

IJSSB

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“…Furthermore, the auditor's ability to detect fraud will be higher with the support of professional skepticism (Hermawan et al, 2021). The results of this study are in line with (Akib, 2021). On the other hand, research by Gracia & Kurnia (2021), showed that professional skepticism cannot provide a moderating effect.…”

Section: H3: Whistleblowing Has a Positive Effect On The Auditor's Ab...supporting

confidence: 77%

“…The results showed that Indonesia is the country with the highest number of fraud cases with a total of 36 cases out of a total of 16 countries in the Asia Pacific region (Hermawan et al, 2021). This condition is very worrying, so it needs proper management because the government is the number 1 organization that loses the most (48.5%) due to fraud (Akib, 2021).…”

Section: Introductionmentioning

confidence: 99%

Determinants of auditor's ability to detect fraud with professional skepticism as moderation at the inspectorate general of the ministry of public works and public housing

Herawati

Sutrisno

Purwanti

2023

ijbem

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The high number of fraud cases in Indonesia has caused huge losses. When fraud cases are disclosed by external parties, what often becomes the public spotlight is the failure of the internal auditor's role in detecting fraud. This study aims to examine the factors that influence the auditor's ability to detect fraud. The data used in this study is primary data sourced from the auditors of the Inspectorate General of the Ministry of Public Works and Public Housing (MPWH) with a total sample of 117 respondents. Data was obtained through a closed questionnaire. The sampling technique is random sampling. The analysis technique in this study is to use Moderated Regression Analysis (MRA), including the t-test and R2 test. The results of the analysis show that competence, independence, and whistleblowing have a positive and significant effect on the auditor's ability to detect fraud. The moderating effect of professional skepticism can strengthen the effect of competence and independence on the auditor's ability to detect fraud. On the other hand, professional skepticism does not moderate the effect of whistleblowing on the auditor's ability to detect fraud.

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“…Understanding the auditor's professional skepticism is an important aspect in assessing the reliability of the assertions or evidence obtained, so that in the audit process the auditor has high enough confidence in a statement or evidence obtained and also considers the adequacy and suitability of the evidence obtained in order to determine whether indication of fraud or not Yustina and Gonadi (2019). Research by Dali et al (2021), Ode et al (2020), and Yuniati and Banjarnahor (2019) reveals that professional skepticism can encourage fraud detection.…”

Section: Introductionmentioning

confidence: 99%

Can forensic and investigation audit and whistleblowing detect fraud during the Covid-19 pandemic?

Ramadhan,

Mulyati

2022

JCA

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This study aims to determine the effect of forensic audits, investigative audits, and whistleblowing on fraud detection during the COVID-19 pandemic. The sample in this study were auditors working at BPKP, BPK, and Inspectorate with a total of 90 respondents who were taken by purposive sampling method. The research data was tested using multiple regression tests. This study found that the characteristics of a forensic audit consisting of independence, objectivity, and professional skepticism can influence fraud detection. In addition, investigative audits consisting of experience and capabilities as well as whistleblowing variables have also been shown to influence fraud detection during the COVID-19 pandemic. Based on the overall results of the study, fraud detection during the COVID-19 pandemic can be improved by various strategies, especially from the internal side, namely the quality of an auditor. Various efforts can be made, namely increasing independence, objectivity, and professional skepticism as well as maximizing the ability of auditors in carrying out audit assignments. Another factor, namely the implementation of a whistleblowing system is also important in supporting the implementation and performance of auditors in accordance with the current pandemic conditions. From a theoretical point of view, quantitative research to detect fraud related to forensic audits and whistleblowing during the COVID-19 pandemic is still very limited, so the results of this study can add to the literature.

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Effects of Professional Skills and Auditor Competence on Audit Quality in Inspectorate Southeast Sulawesi Province

Cited by 4 publications

References 0 publications

Determining the Independence and Professional Skills on Audit Quality at the General Election Supervisory Agency (Bawaslu) of Indonesia

Determining the Independence and Professional Skills on Audit Quality at the General Election Supervisory Agency (Bawaslu) of Indonesia

Determinants of auditor's ability to detect fraud with professional skepticism as moderation at the inspectorate general of the ministry of public works and public housing

Can forensic and investigation audit and whistleblowing detect fraud during the Covid-19 pandemic?

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