Public Accountant Office Research Articles

PENGARUH PENGALAMAN AUDITOR, KOMPETENSI PROFESIONAL, DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGMENT (STUDI PADA KANTOR AKUNTAN PUBLIK DI KOTA SURABAYA)

The research purpose is to determine and empirically test the effect of auditor experience, professional competence, and task complexity on audit judgment. The research using quantitative approach. The research is using population sample of the auditor who works under the Public Accountant Office (KAP) in the Surabaya, which is registered in the IAPI 2019 Directory. Sampling in this research uses probability sampling techniques with a simple random sampling method and a sample of 52 auditors is obtained. The analytical method used is multiple linear regression using data quality tests, normality tests, classic assumption test, and hypothesis testing using SPSS version 23. The results of this study indicate that the auditor's experience, professional competence, and task complexity simultaneously influence on audit judgment. Partially, auditor experience and professional competence has negative and not significantly effect on “audit judgment”. While the “task complexity has a positive and significant effect on audit judgment.

PENGARUH PENGETAHUAN, PENGALAMAN, KOMPLEKSITAS TUGAS DAN PROFESIONALISME TERHADAP KUALITAS AUDIT JUDGMENT PADA KANTOR AKUNTAN PUBLIK DI SURABAYA

Public Accountant Office is a business entity that has obtained permission from the Minister of Finance as a container for public accountants to give his services. Given the increasing importance of reliable financial statements, the company requires an independent auditor to audit its financial statements. Financial statements that have been audited by an independent party also give the company the opportunity to go public.The purpose of research is to be achieved according to the formulation of problems that have been shown above to know, analyzing the factors that affect the audit of Judgment in Public Accountant Office in Surabaya. The research took 5 Public Accountant Office and the respondents numbered 31 respondents from a total of 5 Public Accountant Office in Surabaya. In this research secondary data is a questionnaire, secondary data used 31 questionnaires. The type of research to be used is using quantitative research methods by method. The analytical technique used is the analysis used by the analysis method of Partial Least Squares (PLS). Partial Least Squares (PLS) One of the software used to run the analysis PLS is SmartPLS. The hypothesis testing formulated in this study is using SmartPLS version 3.2.8 for Windows software Help. The tests conducted in this study consisted of an evaluation of the outer model (measurement model) and an evaluation of inner models (structural models).In the findings of the analysis using the evaluation of the outer model (measurement model) and evaluation of inner models (structural models) that simultaneously answered the hypothesis by concluding that, the knowledge variables (X1), Experience (X2), the complexity of the task ( X3) professionalism (X4) positively affects the audit judgment (Y), with a statistical value of T 1.709 for (X1); 1.593, to (X2); 0.388 for (X3); and 1.261 for (X4). While the original value of the sample, namely 0.326 for (X1); 0, 355for (X2); 0.062 for (X3); 0, 259 (X4) which means positive effect on the audit quality Judgment (Y).

The Influence of Audit Staff Quality and Client Type on Audit Evidence Collection with Communication Type as Moderation

This study aims to examine the effect of audit staff quality (staff in-charge or auditors who carry out audit tasks) and the client type on the audit evidence collection is moderated by the communication type. The study population was auditors working in the Makassar Public Accounting Firm. The sampling technique used was purposive sampling, while the data collection was done by distributing questionnaires to all auditors who met the sample criteria. The samples are thirty-three auditors from seven public accountant office in Makassar city. The hypothesis test was conducted using Smart PLS 3. This study found that the audit staff quality, client type, and communication type had a positive effect on the collection of audit evidence directly. Furthermore, the moderation test results found that the communication type strengthens the relationship between the client type and the collection of audit evidence. It means that while gathering audit evidence, the higher the audit staff quality, the more evidence they can obtain. The same result also found in the relationship between the client type and the audit evidence collection. When the client type is friendly, the more audit evidence is gathered. Based on these results, it is suggested that junior auditor must build their confidence in dealing with the clients.

Pengaruh Pengalaman, Kompetensi, Independensi dan Fee Audit pada Kualitas Audit

The research aims to obtain empirical evidence of the effect of experience, competence, independence, and audit fees on audit quality. This research was conducted at a Public Accountant Office in Bali registered in IAPI (Institut Akuntan Publik Indonesia) 2019. The method of determining the sample uses non-probability sampling techniques. The number of samples in this study were 48 auditors. The data collection method uses a questionnaire. The analysis technique used is multiple linear regression. The results showed that experience, competence, independence and audit fees had a positive effect on audit quality.
 Keywords: Experience; Competence; Independence; Audit Fees; Audit Quality.

The Effect of Auditor Competence, Independence, Task Complexity and Audit Fee on Audit Quality (Survey of Public Accountant Offices in West Jakarta Area)

This study aims to examine and analyze the effect of Auditor Competence, Independence, Task Complexity and Audit Fees on Audit Quality. This research was conducted in 2019, using primary data collection sourced from the results of data collection in the form of a questionnaire distributed to 11 public accounting firms in the West Jakarta area with a total sample of 89 public accountants. The sample method used is convenience sampling, where respondents are chosen based on availability and ease of getting it and fulfilling specified conditions. Data analysis used multiple regression analysis with the SPSS program. From the results of this study indicate that Auditor Competence affects Audit Quality, Independence and Audit Fees affect Audit Quality while Task Complexity does not affect Audit Quality. Keywords : Auditor Competence, Independence, Task Complexity, Audit Fees and Audit Quality DOI: 10.7176/RJFA/11-10-13 Publication date: May 31 st 2020

Pengaruh Profesionalisme, Independensi, Kompetensi, dan Pengalaman Kerja Terhadap Kualitas Audit Pada Kantor Akuntan Publik Di Kota Medan

This study aims to examine and analyze the effect of professionalism, independence, competence and work experience on audit quality. This study uses an associative approach. Population in this study are all auditors working at the Public Accountant Office (KAP) in Medan with a sample of 47 auditors . The sampling technique in this study uses convenience sampling techniques. The collection of data used in this study using a questionnaire. Data analysis techniques were performed with descriptive statistical analysis, multiple regression analysis test, classic assumption test, hypothesis test, and the coefficient of determination test and hypothesis testing with the help of SPSS version 16.0.
 The results of this study indicate that professionalism, competence and work experience have a significant effect on audit quality, independence does not significantly influence audit quality, and simultaneously professionalism, independence, competence, and work experience have an effect on audit quality. And based on the results of the coefficient of demination test can be seen that the value of the coefficient of demination of 0.594 means that the influence of professionalism, independence, competency, and work experience on audit quality is only 59.4%, the remaining 40.6% is influenced by other variables that are not used in this study.

Pengaruh Locus of Control, Komitmen Profesional, dan Pengalaman Audit terhadap Perilaku Akuntan Publik dalam Situasi Konflik Audit dengan Kesadaran Etis sebagai Variabel Pemoderasi

The research purpose to know the effects of locus of control, professional commitment, audit experience and ethical reasoning on the behavior of public accountants in the audit conflict situation. Research respondents consist of auditors at public accountant office in padang, Pekanbaru and medan. The amount of questioner which has spread to the respondence about 120 sheets and questioner which can be analyzed about 87 sheets. Data analysis is done with multiple regression analysis by using SPSS 15.0 program. The results of these reseacrch indicate that the locus of control, professional commitment, audit experience and ethichal reasoning as moderation when tested together or simultaneously not have significant to auditor in an audit conflict situation. The results partially on locus of control, professional commitment, audit experience and ethical reasoning as moderation not having a significant effect on the behavior in conflict situations for 0072, 0550, and 0419.

PENGARUH FEE AUDIT, DAN MASA PERIKATAN AUDIT TERHADAP KUALITAS AUDIT (SURVEI PADA KANTOR AKUNTAN PUBLIK KOTA BANDUNG)

The purpose of this study is to obtain empirical evidence of the influence of audit fees, and audit engagement period both simultaneously and partially on audit quality at public accounting firms in Bandung. The population in this study is the Public Accountant Office in the city of Bandung which is registered at the IAPI Directorate. The technique of determining the sample using census techniques. The number of samples selected in the study was 60 respondents. The analysis technique uses multiple analysis. The results showed that partially Audit Fee had a positive and significant effect on audit quality. While the engagement period does not affect the audit quality. While simultaneously shows that the Audit Fee, and the Engagement Period, significantly influence the Audit Quality Survey at the Bandung Public Accountant Office.Keywords : Audit Fee, Audit Engagement Period, Audit Quality

FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN GENERALIZED AUDIT SOFTWARE DI KAP

The purpose of this study is to obtain empirical evidence about the Generalized Audit Software feature moderate the relationship between perceived ease of use and the use of Generalized Audit Software on external auditors in the Public Accountant Office for the period 2019. The research sample was obtained using the random purposive sampling method, namely 12 Offices Public Accountant. The model used in this study is a structural equation model and the data in this study were processed using SmartPLS version 3.0 for Windows. The results of this study indicate that perceived ease of use has no significant effect on the use of Generalized Audit Software, the complexity of Generalized Audit Software features has a significant effect on the use of Generalized Audit Software while the complexity of Generalized Audit Software features does not moderate the relationship of perceived ease of use and the use of Generalized Audit Software.

Legal Protection of Solvent Companies from Bankruptcy Abuse in Indonesian Legal System

In bankruptcy legal system in Indonesia, the court can issue bankruptcy verdict without assess a company’s solvency condition, whether the company is solvent or insolvent. The provision of this law is very prone to be misused by creditors with bad faith. Insolvency test is able to protect debtors and to prevent the abuse of bankruptcy by malice creditors. This paper aims to analyze the legal protection of solvent companies from bankruptcy abuse in Indonesian legal system. By using normative and juridical approach, the results showed that the insolvency test can be included in the future amendment of Indonesian bankruptcy law. The implementation of insolvency test therefore is not administered outside the bankruptcy proceedings, but still in the respective bankruptcy proceedings. Insolvency test can be implemented by judges based on convincing evidences such as money report made by registered Public Accountant Office. A debtor, with bad faith, should not be eligible to get protection to avoid himself from bankruptcy with the insolvency test, although the debtor has good solvability.

Premature Sign-Off of Audit Procedure

This research aims at testing influence of time pressure on premature sign-off of audit procedure with professional commitment as the moderating variable. This research uses questionnaire to collect the data. Meanwhile, the population in this research are all independent auditors working for Public Accountant Offices in Malang, Indonesia. Amounting to a total of 50 auditors are used as the sample in this research. The sample in this this research is taken using purposive sampling. The result indicates that time pressure has a positive influence on premature sign-off of audit procedure. This means the greater the time pressure the auditors are having, the more likely the auditors to be involved in premature sign-off of audit procedure practice, and vice versa. The second finding is that professional commitment weakens the influence of time pressure on premature sign-off of audit procedure. This means if an auditor is faced with high time pressure yet he/she possesses high professional commitment then the possibility of this auditor to get involved in premature sign-off of audit procedure practice is lower, and vice versa.

PENGARUH JOB STRESS, KONFLIK PERAN, KEPUASAN KERJA DAN KOMITMEN ORGANISASI TERHADAP TURNOVER INTENTION (STUDI KAP DI SURABAYA)

This research was conducted to determine the influence of Job Stress, Role Conflict, Job Satisfication, and Organizational Commitment on Turnover Intention auditor at the Public Accounting Office in Surabaya. The population in this study is the auditors in KAP. This study used a random sampling method wherein this study collected 77 respondents. This study uses multiple regression linier analysis for data analysis techniques, where the results of the study show that the influence of Job Stress has a significant effect. While Role Conflict, Job Satisfication and Organizational Commitment has no significant effect

Corporate Size Relations, Audit Opinion, Reputation of Public Accounting Offices, Institutional Ownership of Timeliness for Delivery of Financial Statements the Manufacturing Company Listed in Indonesia Stock Exchange

Objective – This study aims to examine the relationship of company size, audit opinion, the reputation of public accounting firms, and institutional ownership on the timeliness of financial statement submission. The four independent variables will be tested with the dependent variable, namely the timeliness of financial statement submission.Design/methodology – The sample of this research is 327 companies that have financial statements on the Indonesia Stock Exchange during the 2015-2017 observation year. The analytical method used in this study is correlational analysis.Results – The results of this study indicate that the size of the company, the reputation of the public accounting firm, and institutional ownership are related to the timeliness of financial statement submission, while the audit opinion shows no relationship with the timeliness of financial statement submission. Keywords: Timeliness of Financial

The Effect of Lowballing on Auditor Independence and Audit Opinion (Case Study at the Public Accounting Office for the Special Capital Region of Jakarta)

This study aims to examine the effect of lowballing on auditor independence and audit opinion. This study uses a sample of 200 respondents who work as auditors in the Public Accountant Offices in the DKI Jakarta areas which are listed in the 2017 Public Accountants Office Directory published by the Indonesian Institute of Certified Public Accountants (IAPI). This study uses primary data with a questionnaire. Auditors participating in this study include junior auditors, senior auditors, managers and partners who carry out work in the field of auditing. The analytical method used to test hypotheses is Simple Linear Regression. The final results of this study are that Lowballing has a significant effect on Auditor Independence and Lowballing has a significant effect on Audit Opinion. Keywords : lowballing, auditor independence, Audit Opinion DOI: 10.7176/RJFA/11-4-05 Publication date: February 29 th 2020

Moderating Ethics Auditors Influence of Competence, Accountability on Audit Quality

The purpose of this study is to determine the extent of competence, accountability influences audit quality and how auditor ethics can moderate the relationship between competence and audit quality and between accountability and audit quality. The population in this study amounted to 55 auditors consisting of 10 Public Accountant Firms (PAF) that are officially registered in Makassar City and the sampling using census sampling techniques by taking all samples that are in the population. This research was conducted using quantitative data collection methods using field research by collecting field data using a questionnaire method distributed directly to the Auditor of the Public Accountant Office (PAO) in the Makassar area. Data analysis uses the Partial Least Square (PLS) approach. The result showed that Auditor Competency and Accountability had a positive and significant effect on audit quality. Competence and accountability have a positive and significant effect on audit quality by moderating auditor ethics.

The Effect of Audit Quality, Corporate Governance, Transformational Leadership on Organizational Commitments, Organizational Culture and Auditor Performance: Study on Public Accountant Offices in Indonesia

This study aims to examine the influence of audit quality, good governance, transformational leadership, organizational commitment and organizational culture on the performance of auditors in public accounting firms in East Java empirically. This research model is quantitative, with a population of 660 public accounting firms in Indonesia, with a sample of 200 active auditors in East Java. Data collection techniques with the documentation of the questionnaire, data analysis using Structural equation modelling (SEM) analysis. The results found that audit quality, good corporate governance, transformational leadership, organizational commitment and organizational culture significantly influence auditor performance. This research has implications for audit quality, good corporate governance, strategic leadership, organizational commitment and organizational culture on the performance of auditors in public accounting firms in East Java. This study shows a positive and significant effect of audit quality, good corporate governance, transformational leadership, organizational commitment, organizational culture on auditor performance in public accounting firms in East Java.

Dampak Perilaku Altruisme, Moral Reasoning dan Kecerdasan Emosional Terhadap Kualitas Audit

Tujuan penelitian ini, yaitu untuk menganalisis pengaruh perilaku altruisme terhadap kualitas audit, menganalisis pengaruh moral reasoning terhadap kualitas audit, serta menganalisis pengaruh kecerdasan emosional terhadap kualitas audit. Metode pengumpulan data dalam penelitian ini, yaitu menggunakan data primer dengan menyebar kuesioner secara langsung di Kantor Akuntan Publik di Makassar. Variabel peneltian terdiri dari perilaku altruisme, moral reasoning, kecerdasan emosional, dan kualitas audit. Metode statistik yang digunakan adalah analis regresi linear berganda. Hasil pengujian menunjukkan perilaku altruisme dan moral Reasoning berpengaruh positif dan tidak signifikan terhadap kualitas audit, sedangkan kecerdasan emosional berpengaruh positif dan signifikan terhadap kualitas audit.

Determinant That Effect on Fraud Detection Capabilities by Auditors

This study aims to determine the effect of professional skepticism, auditor experience, whistleblowing and red flags on the ability to detect fraud by the auditor. The population in this study is the auditor who works at the Public Accounting Office (KAP) in the South Jakarta area. The sampling technique uses convenience sampling. This research data was obtained from a questionnaire that had been previously shared with the auditors working at the Public Accounting Firm in the South Jakarta area. The type of data used is primary data. The method of data collection is a survey, using a questionnaire. The analysis tool uses multiple linear regression. The results showed that the experience of auditors, whistleblowing and red flags did not significantly influence the ability of fraud detection by auditors, whereas professional skepticism had a significant effect on the ability to detect fraud by auditors. The value of the determination coefficient obtained is 0.236, which means that the independent variables used in this research model are able to explain 23.6% variation in the dependent variable and the remaining 76.4% is explained by other variables outside of this study.

Effect of Professionality and Motivation on Audit Quality in Public Accounting Firm in Jakarta Area

This research examines whether professionalism and motivation influence audit quality. The auditor must always be professional in conducting audits and have high motivation in the work so that the quality of the financial statements audited receives strong public trust. The samples in this study were auditors who worked in the Public Accountant Office (KAP) in Jakarta with 83 respondents and companies using audit services of the Public Accounting Firm with a total of 17 respondents, so that the total sample used amounted to 100 respondents. The sampling method taken was purposive sampling. A questionnaire is a tool used to measure variables. The analysis technique in this study uses multiple linear regression analysis. The results of hypothesis testing show that professionalism has a significant effect on audit quality, and motivation also has a significant effect on audit quality. Based on the simultaneous analysis shows that professionalism and motivation simultaneously (together) influence the audit quality..

Auditor Sensitivity Factors in Public Accountant Offices in Surabaya

This study aims to determine the effect of experience, ethical orientation, and commitment to the ethical sensitivity of auditors at public accounting firms in Surabaya. In implementing the code of ethics, an auditor is required to be sensitive in seeing problems that occur. Ethical sensitivity must be possessed by the auditor before making ethical decisions. This will determine the quality of the decisions taken by the auditor. Data was collected by distributing questionnaires to 43 public accounting firms in Surabaya, and only 21 public accounting firms were willing to accept the questionnaire. Based on the results of the t test, showed that a significant level of experience 0.023 <0.05, ethical orientation idealism 0.012 <0.05, ethical orientation relativism 0.000 <0.05, professional commitment 0.041 <0.05, organizational commitment 0.042 <0.05. The results of this study are the experience and ethical orientation of relativism has a negative effect on the ethical sensitivity of auditors at public accounting firms in Surabaya. The ethical orientation of idealism, professional commitment, and organizational commitment has a positive effect on sensitivity at the Public Accounting Firm in Surabaya.