Public Accounting Firms Research Articles

PENGARUH KODE ETIK, PENGALAMAN KERJA DAN SITUASI AUDIT TERHADAP SKEPTISISME PROFESIONAL AUDITOR

This research aims to determine the influence of the Code of Ethics, Work Experience, and Audit Situation on the Skepticism of Professional Auditors at Public Accounting Firms in Tangerang. The population in this study were all auditors who worked at the Public Accounting Firm (KAP) in Tangerang with a sample size of 33 respondents. The sampling method used was the convenience sampling method. The data source used is primary data and the data collection method used is through a questionnaire distributed to auditors working in KAP in the Tangerang area. The analysis technique used is multiple linear regression analysis. Hypothesis testing uses the coefficient of determination test, F test, and T test. Data analysis uses SPSS version 29 software. The results of this study show that the code of ethics, work experience, and audit situation influence the professional skepticism of auditors.

ANALISIS KEPATUHAN DAN AKUNTABILITAS ATAS LAPORAN PEMBERI SUMBANGAN DANA KAMPANYE (LPSDK) PADA PARTAI POLITIK KPU PROVINSI SULAWESI

Campaign activities have funds that are used to fulfill whatever is needed at the time the activity takes place. The funds obtained come from political parties, legislative candidates, as well as donations from other parties that are legal in accordance with established laws. The aim of this research is to determine the level of compliance and accountability for donations obtained by political party election participants by ensuring donation regulations, reporting donations, and monitoring and auditing campaign fund donations. The research was conducted at the Public Accounting Firm (KAP) which focused on one of the political parties in the North Sulawesi KPU. Thus, the research method used is qualitative descriptive research which will explain the compliance of political party election participants in reporting donations received and disbursed, by examining supporting documents for reporting campaign fund donations and recalculating campaign fund donations. Compliance and accountability for campaign fund donations from the three districts in the North Sulawesi KPU are still considered lacking. This is due to compliance indicators that have not been met by one of the districts, related to the date and time of the Campaign Fund Contribution Report (LPSDK) submitted to the KPU. As a result of this delay, the KPU did not provide a receipt as proof that the district had submitted campaign fund donations in accordance with applicable regulations. So, there needs to be improvements for political parties to set stricter internal schedules for collecting and reporting campaign funds.

Evaluasi Prosedur Audit atas Persediaan Obat-Obatan pada Rumah Sakit X Oleh Kantor Akuntan Publik ZYX

Inventory of medicines in hospitals is an important and significant asset. The inventory of medicines must be adjusted to meet the substantial treatment needs of the hospital, as inadequate pharmacy efficiency can prevent healthcare services in the hospital. The inventory of medicines in hospitals hold significant importance as it impacts the quality of service delivery. Therefore, auditors perform inventory audit procedures to verify that the inventory reported in the financial statements is consistent and accurate with the actual conditions in the field. The purpose of this research is to evaluate the performance of auditors in auditing financial statements, especially focusing on inventory accounts. The method used is a qualitative descriptive method with primary data sources from interviews with auditors at the Public Accounting Firm (KAP). Advices for auditors at KAP ZYX are improving their skills and knowledge regarding the audit process or the latest regulations through training and experience that can increase their insight.

The Role of Auditor Ethics in Moderating the Effect of Auditor Competence, Independence, and Audit Fees on Audit Quality (Case Study at Malang Public Accounting Firm)

The Role of Auditor Ethics in Moderating the Effect of Auditor Competence, Independence, and Audit Fees on Audit Quality (Case Study at Malang Public Accounting Firm)

THE INFLUENCE OF AUDIT DELAY, SIZE OF PUBLIC ACCOUNTING FIRM, AUDIT OPINION, AND MANAGEMENT CHANGE ON AUDITOR SWITCHING

This study explores the impact of audit delay, the size of public accounting firms, audit opinions, and management changes on auditor switching among companies listed on the Indonesia Stock Exchange. The research aims to identify the key factors that influence a company's decision to switch auditors. Using logistic regression analysis and secondary data from financial reports, the study introduces a unique approach by simultaneously analyzing four independent variables, which is rarely done in prior studies. The results reveal that audit delay and management changes significantly affect auditor switching, while the size of public accounting firms and audit opinions do not have a significant impact. The findings suggest that operational and managerial factors play a more critical role in auditor switching decisions compared to financial factors. Theoretically, the study supports the relevance of agency theory in explaining auditor switching, particularly in addressing conflicts of interest between management and shareholders. Practically, these results provide valuable insights for company management when deciding to switch auditors and highlight the importance for regulators to implement policies that enhance transparency and audit quality, strengthening corporate governance practices in Indonesia.

Effect on auditors' ethical behavior: Understanding the accountant's code of ethics, internal locus of control, and emotional intelligence

This study aims to empirically prove the influence of understanding the accountant's code of ethics, internal locus of control, and emotional intelligence on the ethical behavior of auditors in Public Accounting Firms in Bali Province. The population used was 123 auditors working in 19 Public Accounting Firms in Bali Province. The sampling technique in this study was the nonprobability sampling method using the purposive sampling technique. The number of samples used and had met the sample criteria was 60 auditors as respondents. The analysis technique used was multiple linear regression analysis. Based on the results of the data analysis, it was found that understanding the accountant's code of ethics, internal locus of control, and emotional intelligence had a positive effect on the ethical behavior of auditors. The implication is that it can be an input for Public Accounting Firms in Bali Province to improve the quality of audit practices, manage risks better, and build a strong reputation by carrying out actions according to professional ethical standards to create ethical behavior in carrying out professional responsibilities.

The Effect of Auditor Competence and Independence on Audit Quality at AYZ Company

The aim of this research is to see how auditor competence and independence affect audit quality. The background to this research is the importance of audit quality for stakeholders and the role of auditor competence and independence in improving audit quality. Data was collected through auditor reviews from various Public Accounting Firms (KAP). The research results show that the auditor's expertise and independence contribute significantly and positively to audit quality. In addition, the relationship between expertise and independence was also found to strengthen audit quality. This research shows that improving auditor education, training and experience and maintaining auditor independence are critical to producing high-quality audits.

FACTORS AFFECTING AUDIT DELAY (STUDY OF MANUFACTURING COMPANIES LISTED ON MALAYSIAN STOCK EXCHANGE FOR THE 2019-2022 PERIOD)

This research determines factors influence audit delays in manufacturing companies listed on Malaysian Stock Exchange for the period of 2019 until 2022. The model in this study consists of Profitability, Solvency, Company Size and Public Accounting Firm Size. Apart from that, this research also uses audit delay as a dependent variable. Secondary data used in this research are financial reports and audit reports from manufacturing companies listed on Malaysian Stock Exchange for the period of 2019 until 2022. The sample in this study consisted of 21 companies using purposive sampling techniques. The data analysis techniques used are descriptive statistics, classical assumption testing, and hypothesis testing using multiple linear regression analysis. The findings indicate that (1) Profitability has an effect on audit delay, (2) Solvency has no effect on audit delay. (3) Company size has no effect on audit delay. (4) Public Accounting Firm Size influences audit delay. (5) Simultaneously, Profitability, solvency, company size and Public Accounting Firm Size influence on audit delay.

The Influence Of Financial Distress, Due Professional Care And Locus Of Control On Audit Quality In Accounting Firms In Bengkulu City In 2019-2022

In the accounting business in Bengkulu City, the aim of this research is to determine what aspects influence audit quality, specifically looking at financial difficulties, professional care required, and locus of control. This study uses a quantitative research strategy based on questionnaires to collect primary data. All auditors employed by Bengkulu public accounting firms form the research population. A total of three KAPs from the city of Bengkulu will be registered in the Public Accounting Information System (SIKAP) in 2023. In this study, financial difficulties, locus of control, and appropriate professional care are the dependent variables. Fifteen auditors composed the sample for this study. According to the Findings, the following variables do not influence Following are some recommendations drawn from the research findings: audit quality: Financial Distress (p>0.05), Required Professional Care (p<0.026), and Locus of Control (p >0.277). This study found that audit quality was influenced simultaneously by Financial Distress, Due Professional Care, and Locus of Control, with a total effect size of 0.034<0.05.

Factors Affecting Voluntary Switching of Public Accounting Firms: What is the Role of Auditor Reputation?

Factors Affecting Voluntary Switching of Public Accounting Firms: What is the Role of Auditor Reputation?

PENGARUH PENGALAMAN AUDITOR, SKEPTISME, INTUISI, RISIKO AUDIT DAN KEAHLIAN FORENSIK TERHADAP PENDETEKSIAN KECURANGAN (FRAUD)

This research aims to determine the influence of auditor experience, skepticism, intuition, audit risk, and forensic expertise on fraud detection at Public Accounting Firms in Bandung City. This research is a type of quantitative research. The sampling technique was carried out using purposive sampling technique. So the samples obtained were 11 public accounting offices in Bandung City. The data collection technique used was a questionnaire distribution. The data analysis technique used in this research is multiple linear regression analysis with the SPSS 24 software tool. The results of this research show that auditor experience, skepticism, audit risk and forensic expertise influence fraud detection while intuition has no influence on fraud detection. and simultaneously the auditor's experience, skepticism, intuition, audit risk, and forensic expertise influence fraud detection.Keywords: auditor's experience, skepticism, intuition, audit risk, forensic expertise, and fraud detection.

Pelaksanaan Prosedur Pengujian Asersi LPPDK Pada Audit Dana Kampanye Tahun 2024 Oleh KAP LMR

This research aims to determine the implementation of campaign finance audit procedures and evaluate their conformity with applicable quality standards. The case study was conducted at the Public Accounting Firm (KAP) Luthfi Muhammad & Partners. The data source was obtained from interviews with partners, the head of the audit implementation team, and members of the campaign fund auditors of KAP Luthfi Muhammad & Partners. The research results showed that KAP Luthfi Muhammad & Partners did not make direct visits to the clients concerned when collecting the required reports and supporting evidence because it was done via the SIKADEKA website. At the stage of auditing campaign funds, KAP Luthfi Muhammad & Partners has referred to KPU regulations and applicable audit standards. Namely PKPU No. 18 in 2023.

The influence of auditor ethics, auditor independence and auditor experience with audit fees as moderating variables on auditors in public accounting firms in the Sumatera, Kalimantan, Bali and Eastern of Indonesia Regions

This research aims to determine the influence of auditor ethics, auditor independency, and auditor experience on audit quality and to find out whether audit fees can moderate the influence of these variables on audit quality. The data used is primary data with the population in this study being auditors who work at public accounting firms in the Sumatera, Kalimantan, Bali & Eastern of Indonesia Regions. In this study, an Area Sample was used which obtained 118 auditors in that area and 60 people responded or 51% of the auditors. The analytical methods used in this research are Multiple Linear Regression and Moderation Regression Analysis using SPSS as a data processing tool. The results show that auditor ethics influence audit quality, while auditor independence and experience do not influence audit quality. Likewise, audit fees cannot moderate the influence of audit ethics, audit independence and auditor experience on audit quality, and also audit fees cannot influence the audit quality.

Important Perception of Academicians and Practitioner Toward Forensic Accountant Skill

This study aims to analyse the difference between academician and practitioner perception about deductive analysis skill, critical thinking skill, solving unstructured problem skill, investigation flexibility skill, analytical skill, oral communication skill, written communication skill, knowledge of the law skill, and tranquillity skill that were parts of relevant skills of forensic accountant. The object study was academicians and practitioners in Jakarta City. This study was empirical in nature and use purposive sampling method in data collection. Data was obtained by distributing 255 questionnaires in University and Public Accountant Firm in Jakarta. Seventy seven respondents (77%) that consist of 97 academicians and 100 practitioners give their responses. Data was analysed by Independent Sample Test by SPSS version 22.00 software package. The result of the hypothesis testing on the deductive analysis skill, critical thinking skill, investigation flexibility skill, analytical skill, and knowledge of the law skill shows that there is no significant difference in the perception between academicians with practitioners. The result of the hypothesis testing on the solving unstructured problem, oral communication, written communication, and tranquillity skill shows that there is a significant different on the perception between academician with practitioner.

Peran Spesialisasi Industri Auditor dalam Memoderasi Pengaruh Audit Tenure dan Ukuran KAP terhadap Audit Report Lag

This study aims to determine the role of auditor industry specialization in directing the impact of audit tenure and size of Public Accounting Firm on audit report lag. Sampling was carried out with the aim of purposive sampling. Panel data regression analysis was used to test the hypothesis, and the sample size included 30 energy sector companies listed on the Indonesia Stock Exchange between 2021 and 2023 with outlier data. Based on the findings of this study, audit report lag is significantly affected by auditor industry specialization and tenure, but not by the size of the Public Accounting Firm. While auditor industry specialization does not moderate the effect of Public Accounting Firm size on audit report lag, it does moderate the effect of audit tenure on audit report lag.

Pengaruh kompetensi dan integritas pada kualitas audit dengan key audit matters sebagai moderasi

This research aims to determine the influence of competency and integrity on audit quality with key audit matters as moderation at public accounting firms in DKI Jakarta that are active and registered with the Financial Services Authority (OJK). This research uses primary data with a survey method, namely distributing questionnaires with sample determination using a random sampling method, which 127 respondents used to spread across several Public Accounting Firms in DKI Jakarta. The data analysis method used in this research is the multiple regression method. This research shows that competence and integrity positively affect audit quality, and related moderating variables show that key audit matters (KAMs) cannot strengthen the relationship between competence and integrity on audit quality. Public interest statements Ensuring auditors' competency and integrity and effectively utilizing key matters (KAM) makes the audit process more transparent. This fosters greater public confidence in audited financial reports and ensures the reliability of company-provided information. Regulating the influence of competence and integrity on audit quality through KAM is expected to enhance transparency in financial information management, allowing for more informed public investment and financial decisions.

Pengaruh Big Five Personality terhadap Skeptisisme Profesional Auditor

This study aims to analyze the influence of the big five personality traits on auditors' professional skepticism. The big five personality traits include extraversion, agreeableness, conscientiousness, neuroticism, and openness to experience. This research employs an associative causality study with a quantitative approach. Primary data were collected using questionnaires, and the sample consists of auditors working in Public Accounting Firms in Padang and Pekanbaru, selected through total sampling. Hypotheses were tested using multiple linear regression analysis with SPSS 25. The results indicate that extraversion, conscientiousness, and openness to experience have a positive impact on auditors' professional skepticism, while neuroticism has a negative impact. However, agreeableness does not significantly affect professional skepticism. Future research may consider incorporating additional variables or expanding the population to gain broader insights.

PENGARUH AUDIT KNOWLEDGE, AUDIT EXPERIENCE, SELF-EFFICACY TERHADAP AUDIT JUDGEMENT: PERAN KOMPLEKSITAS TUGAS SEBAGAI VARIABEL MODERATING

This study aims to examine the effect of Audit Knowledge, Audit Experience, Self-Efficacy on Audit Judgement with Job Complexity as an Moderating Variable. This type of research is quantitative research. The data used in this study is primary data. The population in this study are all auditors at Public Accounting Firms in the City of Jakarta and the sample of this study are auditors who had worked for more than one year and had carried out audit tasks. Data was obtained from 155 respondents. The analysis used is a multiple linear regression analysis method. The results of the analysis show that Audit Knowledge, Audit Experience, Self-efficacy have a positive effect on Audit Judgement. Job complexity weakens the influence between Audit Knowledge and Self-efficacy on Audit Judgement. However, Job Complexity strengthens the influence of Audit Experience on Audit Judgement.

A Study on Audit Failures by Certified Public Accounting Firms

Audit failure occurs when certified public accountants (CPAs) fail to disclose significant misstatement risks in the audit report. Such failures frequently lead to various degrees of social harm. Therefore, it is crucial to investigate the causes of audit failures to address these issues fundamentally and prevent their occurrence from different angles. This paper examines audit failures from four perspectives: chaotic audit pricing, inadequate audit preparation, substandard CPA audit competence, and insufficient supervision of auditors. It proposes specific methods to reduce audit failures, including optimizing pricing, enhancing pre-audit preparations, refining audit procedures, and improving audit supervision.

The Influence of Public Accounting Firm Reputation on Audit Report Lag

The Influence of Public Accounting Firm Reputation on Audit Report Lag