Pengaruh  Independensi Auditor Terhadap Kualitas Audit

Murti, Galuh Tresna; Firmansyah, Iman

doi:10.17509/jaset.v9i2.9543

Cited by 17 publications

(20 citation statements)

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“…Fauji (2014) assessed independency as one of the elements of quality control system that can improve audit quality. His finding confirmed the findings of Alim et al (2007) and Murti (2017). Ramadhani (2018) used seven SA 220-based quality control elements in her research.…”

Section: Introductionsupporting

confidence: 86%

“…Therefore, independent attitude of auditors will result in unquestionable audit results. This finding supports the results of Murti et al (2017), Alim et al (2007), Fauji (2014), Bell et al (2015, Haeridistia et al (2019), Halim et al (2014, Rahmina et al (2014), Sarwoko et al (2014), Daniels et al (2011), and Patrick et al (2017.…”

Section: The Effect Of Independency On Audit Qualitysupporting

confidence: 78%

“…Independency makes an auditor confident in handling dilemmatic situations and overcoming client's pressure for actual audit statements. Murti et al (2017) found that auditor's independency affects audit quality. Auditors with independency cannot be intimidated by anyone; instead, they make decisions based on objective considerations.…”

Section: Independencymentioning

confidence: 99%

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The effect of quality control system on audit quality

Shahibah

Hariadi²,

Baridwan³

2020

IJRBS

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The objective of this research id to assess the effect of Quality Control System elements. i.e. relevant ethical terms and independency, on audit quality and to identify the moderating role of professional skepticism on the effect of quality control system on audit quality. The population of this research auditor working in Indonesian Big Ten public accounting firms, from which 252 auditors were selected as the sample. Using PLS-based SEM in SmartPLS, this study finds that relevant ethical terms and independency affect audit quality and that professional skepticism moderates the effect of independence on audit quality, but it does not moderate the effect of relevant ethical terms on audit quality.

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Section: Introductionsupporting

confidence: 86%

Section: The Effect Of Independency On Audit Qualitysupporting

confidence: 78%

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The effect of quality control system on audit quality

Shahibah

Hariadi²,

Baridwan³

2020

IJRBS

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“…Hal ini sesuai dengan yang diteliti oleh Agusi dan menyatakan yakni kompetensi, independensi, dan profesionalisme signifikan mempengaruhi kualitas audit. Hasil penelitian oleh Murti (2017) dan Rahayu (2016) juga menyatakan bahwa independensi auditor berpengaruh terhadap kualitas audit.…”

Section: Pengaruh Independensi Auditor Terhadap Kualitas Auditunclassified

Pengaruh Independensi, Kompetensi, Profesionalisme, dan Integritas Terhadap Kualitas Audit dengan Etika Auditor Sebagai Moderasi

Syamlan

Rachmawati²

2021

j. ilm. akunt. Universitas Pamulang

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The objective of this research is to examine and to analyze the effect of Independence (I), Competence (K), Professionalisme (P), and Integrity (IT) towards The Quality of Audit with Auditor Ethics as Moderating Variable in the public accounting firm second thier located in DKI Jakarta. The sample was extracted using random sampling method. The research sample of 120 respondents in 6 have the public accounting firm second tier located in Jakarta. This research uses multiple regression analysis method. In this study has six variables, which consists of independent moderating and dependent variables. The independent variable: independence, competence, professionalism and integrity, while the dependent variable is the quality of its audit. The moderating variable is auditor ethics. Based on the results of this study concluded that the independence, competence, profesionalism, and integrity positive significant effect on audit quality.

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“…Auditors can be qualified if they meet the auditing requirements and standards based on the Professional Standards of Public Accountants (SPAP). In the implementation of audit and report preparation, an auditor must meet auditing standards that include the professional qualities of independent auditors, judgement (Murti and Firmansyah, 2017).…”

Section: Thementioning

confidence: 99%

Analysis of Competence and Independence of Internal Auditor on Internal Audit Quality

Anggraini

2020

AKSI

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Research is conducted with the aim of analyzing competencies and independence affecting the quality of audits in the company. The company's extensive scope restricts management and the board of directors from conducting direct oversight of internal and external activities in each of the company's operational activities. Therefore, management and the board of directors need a task force tasked with overseeing and examining the company's operational activities in order to improve internal control effectively and efficiently. There are still many problems of independence among internal auditors to date due to the position of internal Auditor working for management or working for the company. Research is carried out with a quantitative approach and with descriptive methods. The design of the research is a case study. Data collection techniques are carried out by questionnaire method and document inspection. Based on the results of the study concluded there is an influence of competence and independence on the quality of internal audits.

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Pengaruh Independensi Auditor Terhadap Kualitas Audit

Abstract: Abstract

Cited by 17 publications

References 0 publications

The effect of quality control system on audit quality

The effect of quality control system on audit quality

Pengaruh Independensi, Kompetensi, Profesionalisme, dan Integritas Terhadap Kualitas Audit dengan Etika Auditor Sebagai Moderasi

Analysis of Competence and Independence of Internal Auditor on Internal Audit Quality

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