The Effect of Competence, The Effect of Competence, Experience, Independence, Due  Professional Care, And Auditor Integrity On Audit Qualitiy  With Auditor Ethics As Moderating Variable

Kertarajasa, Astro Yudha; Marwa, Taufiq; Wahyudi, Tertiarto

doi:10.32602/jafas.2019.4

Cited by 43 publications

(76 citation statements)

References 5 publications

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“…Lee and Stone (1995) and Watkins et al (2004) argued that competence have a significant relationship on the audit quality. The results by Zahmatkesh & Rezazadeh, (2017), Pandoyo (2016), Sari & Lestari (2018), Shintya, Nuryatno & Oktaviani (2016), Kertarajasa, Marwa & Wahyudi (2019), Bouhawia, Irianto, & Baridwan (2015), Halim et al (2014) found that auditor competence has significantly influence on audit quality. Every auditor must meet certain necessities to turn into an expert auditor.…”

Section: Hypothesis and Thinking Frameworkmentioning

confidence: 98%

“…Every auditor must meet certain necessities to turn into an expert auditor. Auditors must be sued for ability to discover abnormalities that happen with the goal that high improve the nature of reviews delivered by the auditor (Kertarajasa et al, 2019). Based on the foregoing presumptions, the following hypothesis is stated: H2: There is a positive relationship between auditor competence and the audit quality.…”

Section: Hypothesis and Thinking Frameworkmentioning

confidence: 99%

“…Furthermore, integrity is another factor on the audit quality. The results by Ningsih and Kiswanto (2019), Bouhawia et al (2015), Himawati, Mulatsih and Putri (2017), Parasayu and Rohman (2014) and Kertarajasa, Marwa and Wahyudi (2019) concluded that integrity has a positive significantly relationship on audit quality. While, contrast to the results of research by Sihombing and Triyanto (2019) which states that integrity has a negative and not significant effect on the audit quality.…”

Section: Introductionmentioning

confidence: 98%

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A Conceptual Framework on the Audit Quality in the Government Internal Audit in Indonesia

Aswar

Ermawati

Wiguna

et al. 2020

IMBR

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This study begins with the problem of auditor performance on the Big Four Public Accounting Firm and requires an improvement in audit quality due to a decreased audit quality assessment on the Big Four Public Accounting Firm. Problem related to audit quality is also experienced by government internal auditors. This is due to several factors such as the minimum standards set by the Financial and Development Supervisory Agency (FDSA) that have not been met by government internal auditors, auditor staff with accounting education backgrounds are still very few, auditors have not applied the Government Internal Oversight Apparatus (GIOE) code of ethics and so forth. The aims of this study to determine the extent of the audit quality produced by the government's internal auditors at the FDSA of Java island Representatives. Through the theory of behaviorism, this study has four objectives is to find out the implementation of professional accounting ethics, auditor competence, integrity, professional commitment on audit quality. Therefore, this study contributes to FDSA of Java Provinces to carry out the functions and duties of government internal auditor based on the GIOE codes and ethics and standards.

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Section: Hypothesis and Thinking Frameworkmentioning

confidence: 98%

Section: Hypothesis and Thinking Frameworkmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 98%

See 1 more Smart Citation

A Conceptual Framework on the Audit Quality in the Government Internal Audit in Indonesia

Aswar

Ermawati

Wiguna

et al. 2020

IMBR

View full text Add to dashboard Cite

show abstract

“…Intakhan and Ussahawanitchakit (2009) show that audit independence has a positive effect on audit quality. O'Regan (2004), Ismail et al (2019), Kertarajasa et al (2019) explain that audit quality is a picture of good performance and positive characteristics of auditors. A good auditor's performance can not be separated from the existence of good input and audit processes.…”

Section: Effect Of Auditor Integrity On Audit Qualitymentioning

confidence: 99%

The Effects of Ethical Factors in Financial Statement Examination: Ethical Framework of the Input Process Output (IPO) Model in Auditing System Basis

Agus¹,

Aziza²

2020

IJFR

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This study attempts to analyze ethical factors within the framework of the IPO model (input-process-output) as a proxy of audit quality. In more detail, this study creates a model framework that analyzes the influence of ethical factors consisting of integrity, objectivity and independence on audit quality with specific variables. This study was conducted by analyzing 220 respondents from auditors working in public accounting firms in major cities in Java, Indonesia, and analyzed using linear regression techniques. The study results show that the integrity variable has a positive and significant effect on output, and the objectivity variable has a significant effect on input, process and output. Meanwhile, the independence variable has not been empirically proven to have a significant effect on audit quality. These results emphasize the importance of increasing auditor independence in carrying out their duties, and theoretically prove the effect of abstract ethical factor values in empirical testing on audit quality.

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“…Li, Lin, and Luo (2019) state that a well-educated, experienced, and competence in the accounting and auditing profession must perform the auditing inquiry well. Kertarajasa, Marwa, and Wahyudi (2019) argue that competence is the skill and capacity required to do a task or profession. Competent auditors are people who can perform their job with results of excellent quality.…”

Section: Hypothesismentioning

confidence: 99%

The Moderating Effect of Gender on the Relationship Between Intellectual Capital and Audit Quality

Peprah¹

2019

ASSRJ

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In our globe today, the auditing profession is under scrutiny. This is because of how audit quality can be ensured, obtained, and maintained. The problem of audit quality is discussed from the viewpoint of intellectual capital and the interaction of the gender of the auditor. Audit quality consists of auditors’ competence and independent, while intellectual capital is made up of human capital, rational capital, and structural capital. This research was a correlational design which applied self-constructed questionnaires with Cronbach alpha of 0.82 and 0.75 for intellectual capital and audit quality respectively. Using a convenience sampling technique, 354(8%) out of 4,390 registered chartered accountants with Chartered Institute of Accountants, Ghana (ICA, GH) who were practicing auditors were used in this study. The study respondents were made up of 191 (54%) males and 163 females, of which 210 (59.3%) had attained degrees, and 144 (40.7%) had an MBA. The study used PROCESS v3.2 and Andrew Haye model 1 to establish the regression and the moderating effect. The results of the study disclosed that there is a high positive significant relationship between intellectual capital and audit quality, and intellectual capital can predict audit quality by 53.68%. Also, there is an enhancing moderating effect of gender on the relationship between intellectual capital and audit quality but not statistically significant. The study recommends that the role of the auditor on audit quality and their intellectual capital must not be differentiated. Therefore, attention must not be placed on the gender of the auditor to give a quality audit.

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The Effect of Competence, The Effect of Competence, Experience, Independence, Due Professional Care, And Auditor Integrity On Audit Qualitiy With Auditor Ethics As Moderating Variable

Cited by 43 publications

References 5 publications

A Conceptual Framework on the Audit Quality in the Government Internal Audit in Indonesia

A Conceptual Framework on the Audit Quality in the Government Internal Audit in Indonesia

The Effects of Ethical Factors in Financial Statement Examination: Ethical Framework of the Input Process Output (IPO) Model in Auditing System Basis

The Moderating Effect of Gender on the Relationship Between Intellectual Capital and Audit Quality

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