Pengaruh Profesionalisme, Pengalaman dan Etika Terhadap Kualitas Audit

Mirayani, Luh Putri Mas

doi:10.36418/jiss.v2i7.365

Cited by 3 publications

(5 citation statements)

References 1 publication

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“…An auditor In auditing the annual financial statements, one must not only carry out a code of ethics properly so that the resulting audit quality will be good. This research is not in line with the research of Rengganis & Mirayani (2021), Kirana (2021), andYuli et al (2019) their research shows that an auditor in auditing annual financial reports must carry out a regulated code of ethics so that the resulting audit quality will be good. Effect of audit quality in moderating accountability on auditor performance concluded that the audit quality variable moderates the accountability relationship.…”

Section: Results Andʿdiscussionmentioning

confidence: 58%

“…De Angelo (1981) put more emphasis on contextual audit quality (Ardianingsih, 2018:23). The relationship between audit quality and professional ethics on auditor performance refers to research by Rengganis & Mirayani (2021), Kirana (2021), andYuli et al (2019), in his research shows an auditor in auditing annual financial reports must carry out a code of ethics that has been regulated so that the resulting audit quality will be good. H4: Audit quality moderates professional ethics on auditor performance Auditors are required to be responsible for their profession, prioritize the interests of the community, have a responsibility professional, have high integrity, be objective in work, impartial to the interests of anyone, and always develop their abilities to improve expertise and quality of services provided.…”

Section: Theoretical Framework and Hypothesis Developmentmentioning

confidence: 99%

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The Role of Audit Quality on the Determinants of Auditor Performance

Nabila,

Budiantoro,

Lapae

2023

akurasi

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Penelitian ini bertujuan untuk menjelaskan peran kualitas audit terhadap penentu kinerja auditor. Penelitian ini dilakukan pada Kantor Akuntan Publik (KAP) di wilayah Jakarta Timur. Penelitian ini menggunakan data primer dengan metode pengumpulan data menggunakan kuesioner. Pengujian dilakukan terhadap 62 responden auditor dari 10 kantor akuntan publik dengan menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa etika profesi berpengaruh signifikan terhadap kinerja auditor, sedangkan akuntabilitas dan kompetensi tidak berpengaruh signifikan terhadap kinerja auditor. Kualitas audit terbukti mampu memoderasi hubungan akuntabilitas dan kompetensi terhadap kinerja auditor, tetapi tidak mampu memoderasi hubungan etika profesi terhadap kinerja auditor. Hasil penelitian ini mengimplikasikan bahwa dalam melakukan penugasannya auditor harus menjalankan etika profesi sesuai dengan norma yang berlaku, akuntabel dan kompeten, dan bertanggung jawab serta lebih memahami kepentingan publik.

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Section: Results Andʿdiscussionmentioning

confidence: 58%

Section: Theoretical Framework and Hypothesis Developmentmentioning

confidence: 99%

The Role of Audit Quality on the Determinants of Auditor Performance

Nabila,

Budiantoro,

Lapae

2023

akurasi

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“…Variabel Mediasi, Ghema Purnama Sari dan Ni Ketut Rasmini merupakan salah satu unsur untuk melihat sejauh mana auditor tersebut bersikap profesional, karena pengetahuan dan keahlian seorang auditor dibangun dari seberapa lama pengalamannya menjadi seorang auditor (Rengganis & Mirayani, 2021). Menurut Pandoyo (2016), pengalaman dapat diperoleh oleh auditor dengan melakukan penugasan audit dan jika proses pemantauan berjalan dengan baik.…”

Section: Pengaruh Pengalaman Auditor Dan Audit Capacity Stress Pada K...unclassified

“…Berdasarkan uraian tersebut, maka hipotesis yang dapat diajukan adalah sebagai berikut. H2: Audit capacity stress berpengaruh positif pada kompetensi Pengalaman auditor merupakan salah satu unsur melihat sejauh mana auditor tersebut bersikap profesional, karena pengetahuan dan keahlian seorang auditor dibangun dari seberapa lama pengalamannya menjadi seorang auditor (Rengganis & Mirayani, 2021). Seiring dengan meningkatnya pengetahuan dan kemampuan yang dimiliki seorang auditor baik dalam segala bidang pendidikan, hal ini juga akan meningkatkan kualitas audit yang dihasilkannya (Sarca & Rasmini, 2019).…”

Section: Pengaruh Pengalaman Auditor Dan Audit Capacity Stress Pada K...unclassified

Pengaruh Pengalaman Auditor Dan Audit Capacity Stress Pada Kualitas Audit Dengan Kompetensi Sebagai Variabel Mediasi

Sari,

Rasmini

2023

EEB

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Audit quality is the final result of the audit process in accordance with the audit and reporting standards as well as quality control that has been established, the implementation of auditing practices that can be accounted for by the auditor as a form of professional ethics. This research was conducted at the Public Accounting Firm in Bali Province. The method of determining the research sample is based on the non-probability sampling method with purposive sampling technique. The criteria for selecting the sample are auditors who work in a Public Accounting Firm for at least 1 year, so that 52 auditors are obtained as research respondents. Data were collected through the distribution of questionnaires. The data analysis technique used is path analysis technique. The results of this study conclude that partially the experience of auditor’s audit capacity stress, and competence affect the quality of audits carried out by auditors working at Public Accounting Firms in Bali Province. The results of the study also prove that competence is able to mediate the effect of auditor experience and audit capacity stress on the quality of audits carried out by auditors working at Public Accounting Firms in Bali Province

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“…Starting from its first publication in 1978 until the latest in 2017, the IPPF has been changed several times (BERNAWATI, 2020) Audit quality includes all aspects that are considered so that the independent auditor's report is quality. Independent auditors must comply with several principles: professional responsibility, responsible for the public interest, honest, objective, maintaining competence, protecting auditor secrets, behaving professionally, and working in accordance with technical standards (Mirayani, 2022) Apart from having expertise in the field of accounting, accountants must act professionally according to the ethics of audit professionalism. Acting in this way will increase company and public confidence in the accounting profession (R. A.…”

Section: Introductionmentioning

confidence: 99%

The Influence of Professionalism, Locus of Control, Emotional Intelligence and Professional Ethics on BPR Audit Quality with Ambiguity as a Moderator

Dina Safitri,

Rohmah,

Salta

2024

IJBA

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As an independent party, auditors have the opportunity to improve the quality and reliability of company financial reports that are used by stakeholders in making decisions. Against this background, incidents relating to the accounting profession from an audit quality perspective are increasing. Incidents often occur with test objects due to the inspector's incompetence. The loss of public trust in the accounting profession is an indication of the loss of AI's strict internal audit concept and a weak governance system. This research aims to determine how professionalism, locus of control, emotional intelligence, and professional ethics influence audit quality. auditors who participated in this research working in BPR Region III in Cirebon, West Java, were used as respondents. The resulting sample consisted of 49 of the 83 research topics selected to represent BPR researchers. The results show problems with normality, multicollinearity, and autocorrelation in the classical assumption test, which consists of normality, multicollinearity, and heteroscedasticity tests using a one-stage multivariate model. The remainder is influenced by other invisible variables, with a total influence of 0.598 or 59.8%.

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Pengaruh Profesionalisme, Pengalaman dan Etika Terhadap Kualitas Audit

Cited by 3 publications

References 1 publication

The Role of Audit Quality on the Determinants of Auditor Performance

The Role of Audit Quality on the Determinants of Auditor Performance

Pengaruh Pengalaman Auditor Dan Audit Capacity Stress Pada Kualitas Audit Dengan Kompetensi Sebagai Variabel Mediasi

The Influence of Professionalism, Locus of Control, Emotional Intelligence and Professional Ethics on BPR Audit Quality with Ambiguity as a Moderator

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