Pengaruh Kompetensi, Independensi dan Objektivitas terhadap Kualitas Audit (Studi Empiris pada Badan Pemeriksa Keuangan (BPK) RI Perwakilan Provinsi Sumatera Selatan)

Astrina, Fenty; Ghazali, Rosalina; Darmayanti, Darmayanti; Ningsih, Nurul Hutami; Mukholih, Jakaria

doi:10.31851/jmwe.v18i4.7442

Cited by 3 publications

(8 citation statements)

References 1 publication

(4 reference statements)

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“…As well as the research carried out Syamsuddin et al (2014), Anestiani (2017), and stated that competence on audit quality has an effect. In contrast to previous research, Elen & Mayangsar (2013), Apriana et al (2017), Alfiati (2017), Karismanda et al (2021), Firmansyah et al (2020 and Purwani et al (2015) stated the opposite opinion, namely competence on audit quality had no effect. This is due to the use of different sample sizes.…”

Section: Competencecontrasting

confidence: 57%

“…In addition, the implementation of an audit based on certain technical standards will increase its credibility Ningsih & Nadirsyah (2017). The results of previous research conducted by Apriana et al (2017) states that competence has no effect on the audit quality of BPK RI, while according to Rahmawati (2017) competence has an effect on audit quality. In addition, the results of research by Ningsih & Nadirsyah (2017) show that the application of audit technical standards has an effect on audit quality.…”

Section: Introductionmentioning

confidence: 85%

“…The results of previous studies that tested the influence of professional behavior variables stated that the research results varied. The results of the research by Apriana et al (2017) and Rohmanullah et al (2020) are that professional behavior has a positive influence on audit quality. The results of research by Rengganis & Mirayani (2021) state that professional behavior significantly affects audit quality.…”

Section: Professional Behavior (Professionalism)mentioning

confidence: 98%

“…Based on the explanation above, audit quality can be influenced by one very important factor, namely ethics. Research by Apriana et al (2017) stated that audit quality is positively and significantly influenced by ethics. Likewise, research by Trihapsari & Anisykurlillah (2016), Ningsih & Nadirsyah (2017), Rahmawati (2017), and Ridho (2013) which states the same thing, namely the better the application of ethics, the better the audit quality.…”

Section: Introductionmentioning

confidence: 99%

“…The author categorizes two factors in ethical non-behavior, namely competence and audit technical standards. Competence is something related to knowledge or skills, as well as being an auditor, you must have a Functional Auditor (JFA) certification and a competent auditor will produce a quality audit (Apriana et al, 2017). In addition, the implementation of an audit based on certain technical standards will increase its credibility Ningsih & Nadirsyah (2017).…”

Section: Introductionmentioning

confidence: 99%

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BPK RI Audit Quality in Ethical Perspective

Rahma

Linuhung

Rahmadisa

et al. 2022

Jakman

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Purpose: The purpose of this study is to see the influence of an ethical perspective of an audit quality. Research Methodology: This study uses a descriptive analysis method by collecting the results of previous studies that are relevant to the factors that affect audit quality in an ethical perspective. The data collection begins by looking for literature on previous research related to the Effect of Ethics on BPK RI's Audit Quality with the keywords Factors Affecting Audit Quality and Professional Ethics. The literature search process uses Google Schoolar and Publish or Perish. Result: The findings obtained from the articles obtained indicate that there is a relationship between ethical perspective and audit quality. Limitations: This study has limitations in terms of the scope of research that only focuses on individual ethics. The scope of ethics is very broad and is not only influenced by things that come from the individual, but can also be influenced by environmental factors and other things. Contribution: This study can provide benefits regarding how important individual ethical factors are to produce audit quality. Keywords: 1. Agency Theory 2. Attitude and Behavior Theory 3. Audit Quality 4. Professional Ethics

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Section: Competencecontrasting

confidence: 57%

Section: Introductionmentioning

confidence: 85%

Section: Professional Behavior (Professionalism)mentioning

confidence: 98%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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BPK RI Audit Quality in Ethical Perspective

Rahma

Linuhung

Rahmadisa

et al. 2022

Jakman

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The Effect of Competence and Independence on the Audit Quality of Tomohon City Inspectorate Apparatus

Evinita,

Kawulur,

Rosari

2024

NERACA

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Based on the results of audit quality as a process in which Tomohon City inspectorate officials must find and report violations in the accounting system based on their knowledge and skill. However, there are indications that there were audit findings that were not detected by Tomohon City inspectorate officials as internal auditors, but were discovered by the Indonesian Financial Audit Agency (BPK) as external auditors. This research aims to determine the influence of competence and independence on the audit quality of Tomohon City inspectorate officials. This research uses primary data obtained from distributing questionnaires to all inspectorate apparatus who took part in inspection duties, namely 36 people. The sample selection method for this research uses a census sampling method. The data analysis technique used is multiple linear regression analysis using the SPSS Statistics 29 program. The results of this research show that partially the competency variable has a negative and significant effect on audit quality, while the independence variable has a positive and significant effect on audit quality. Then simultaneously or together the competency and independence variables have a significant effect on audit quality.

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Determinan Kinerja Auditor Pada Perwakilan Badan Pengawasan Keuangan Dan Pembangunan (Bpkp) Nusa Tenggara Barat

AMRUL,

KISNAWATI

2023

GARA

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This study aims to examine the effect of Professionalism, Independence, Motivation, Competence on Auditor Performance. The population in this study were auditor functional officers and BPKP functional officers involved in inspection and supervision activities at BPKP NTB Representatives. Data was obtained by distributing questionnaire links to respondents at the NTB BPKP Representative office, the number of respondents was 67 people in the NTB BPKP Representative office. Data were analyzed using multiple linear regression. The results show that professionalism has a positive and significant effect on auditor performance, motivation has a positive and significant effect on auditor performance, and competence has a positive and significant effect on auditor performance, while independence has a positive but not significant effect on auditor performance at BPKP NTB Representatives. The results of this study also show that the independent variables (professionality, independence, motivation and competence) are able to explain the dependent variable (auditor performance) by 73% while the remaining 27% of auditor performance is explained by other variables outside the variables studied.

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Pengaruh Kompetensi, Independensi dan Objektivitas terhadap Kualitas Audit (Studi Empiris pada Badan Pemeriksa Keuangan (BPK) RI Perwakilan Provinsi Sumatera Selatan)

Cited by 3 publications

References 1 publication

BPK RI Audit Quality in Ethical Perspective

BPK RI Audit Quality in Ethical Perspective

The Effect of Competence and Independence on the Audit Quality of Tomohon City Inspectorate Apparatus

Determinan Kinerja Auditor Pada Perwakilan Badan Pengawasan Keuangan Dan Pembangunan (Bpkp) Nusa Tenggara Barat

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