Public Accountant Office Research Articles

The Determination of Audit Quality and its Impact on Audit Report Presentation: Empirical Study at Public Accountant Office in BEKASI City

The purpose of this study is to prove the effect of professionalism, competence, independence, and work experience of auditors on audit quality at a public accountant office in Bekasi City, which consists of senior auditors, junior auditors, partners, and supervision. The method used is a quantitative method by distributing questionnaires. The data analysis technique used is descriptive statistics and hypothesis testing. This study proves both partially and simultaneously that the professionalism, competence, independence, and work experience of auditors affect audit quality.

The Determination of Audit Quality and its Impact on Audit Report Presentation: Empirical Study at Public Accountant Office in BEKASI City: english

The Determination of Audit Quality and its Impact on Audit Report Presentation: Empirical Study at Public Accountant Office in BEKASI City: english

THE EFFECT OF AUDIT TENURE, AUDIT FEE, AND SIZE OF PUBLIC ACCOUNTANT OFFICES ON AUDIT QUALITY (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange 2014-2018)

Audit quality is the most important thing that must be considered in the audit process, because of that the author needs to do research’s and the research’s was carried out with the purpose to knowing of audit tenure, audit fee, and size of audit firm. The samples of this research’s comes from a secondary to a manufacturing company and listed in Indonesia Stock Exchange during the period of the year 2014-2018. The author used research methods with quantitative analysis techniques, with data that is generated from annual financial reports on manufacturing companies. The results of this research’s showed that audit fee has a significant effect on audit quality. But, audit tenure and size of audit firm have not a significant effect. Testing the hypothesis used by linear regression analysis method with SPSS version 25.0 through. Keywords: audit quality, audit tenure, audit fee, and size of audit firm.

Peran Mediasi Skeptisme Auditor pada Pengaruh Kompleksitas Tugas dan Pengalaman Auditor terhadap Audit Judgement

This study aims to analyze the mediating role of auditor skepticism on the effect of task complexity and experience on audit judgment at KAP in Surabaya. This research is a quantitative study using a questionnaire as the research data instrument. The population of this study were auditors from Public Accountant Office Surabaya who were listed in IAPI in 2020. The sampling technique used was purposive sampling, so that the sample size was 45 active auditors in Public Accountant Office Surabaya.The data analysis technique used was path analysis and sobel test. The results showed that the complexity of the task and experience had a positive effect on audit judgment through the auditor’s skepticism. These results explain that auditors who increasingly show higher skepticism will be able to support the improvement of the quality of the audit judgment made even though the complexity of the audit task is getting heavier. On the other hand, auditors who are experienced or inexperienced in conducting audits will show better quality audit judgment when able to show more frequent skepticism.
 Keywords: Task Complexity; Experience, Skepticism; Audit Judgment.

How Audit Firm Size Moderate Effect of TOE Context toward Auditor Adoption of Technology

Our research aim was determine the financial auditor acceptance regarding supporting software assistance facing industry 4.0 to assist them in client financial statement audit. This research instrument refers to Technology Organization Environment (TOE) approach, and audit firm size. This research is a quantitative research that uses primary data in the form of questionnaires distributed to research objects, which is auditors who work in public accountant offices. This study examines hypotheses between variables using path analysis, structural equation modelling partial least square (SEM PLS), while the independent variables in this study are technology context, organization context and environment context while firm size become moderating variable and the dependent variable are auditor adoption of technology. The results of this study are to knowing the adoption of auditors in information technology in their work processes. It is expected that it will provide an overview financial auditor expectations on applicable information and software, so that it can improve the quality of work to be more effective and efficient, especially in terms of time and energy. The results of this study are expected to provide an overview of the adoption of technology by financial auditors in professional audit firm.

Dampak Profesionalisme, Integritas, Kompetensi, dan Independensi pada Kualitas Audit di Kantor Akuntan Publik Provinsi Bali

The quality of audits produced by public accountants is indeed under the spotlight of the public after several scandals involving public accountants, both from outside and from within the country. This study aims to determine the effect of professionalism, integrity, competence, and independence on audit quality at the Bali Province Public Accountant Office. This research was conducted in KAP Bali Province which is registered with IAPI totaling 16 KAP. The sample used was 118 auditors, with a saturated sampling method. Collecting data by distributing questionnaires with respondents who returned numbered 73 people. The analysis technique used is multiple linear regression. Based on the results of the analysis, it was found that professionalism, integrity, and independence had a positive effect on audit quality in KAP Bali Province. Meanwhile competence has no effect on audit quality in KAP Bali Province.
 Keywords: Professionalism; Integrity; Competence; Independence; Audit Quality.

The Effects of Red Flags and Auditor’s Professional Skeptism on Auditor’s Proficiency in Implementing Fraud Detection (A Case Study at Public Accounting Office in Makassar)

The Effects of Red Flags and Auditor’s Professional Skeptism on Auditor’s Proficiency in Implementing Fraud Detection (A Case Study at Public Accounting Office in Makassar)

Pengaruh Kecerdasan Emosional, Independensi, Dan Profesionalisme Terhadap Pengambilan Keputusan Auditor Pada Kantor Akuntan Publik Padang

ABSTRACT
 This study aims to determine whether the emotional intelligence, independence, and professionalism of the auditors in decision making at the Padang Public Accountant Office either partially or simultaneously. The method in this research uses multiple linear regression data analysis and determination. The results of the research show that the intelligence coefficient of intelligence is 0.379 with a significant value of 0.094, this indicates that the significant value is 0.094> alpha 0.05, so emotional intelligence has no positive effect on the auditor's decision, the regression coefficient value is -0.097 with a significant value of 0.519. , this shows that the significant value is 0.519> alpha 0.05, so the independence does not have a negative effect on auditor decision making, while the professionalism regression coefficient value is 0.526 with a significant value of 0.009, this indicates that the significant value is 0.009 <alpha 0, 05 then professionalism has a positive effect on auditor decision making. The conclusions of this investigation are emotional intelligence, independent, and auditor professionalism simultaneously have a significant effect on decision making at the Padang Public Accounting Firm either partially or simultaneously.
 Keywords: Emotional Intelligence, Decision Making, Independence, Professionalism.

PERAN AUDIT FEE, JASA NON AUDIT, LAMA HUBUNGAN AUDIT DAN UKURAN KAP TERHADAP INDEPENDENSI AUDITOR

Independence is a free mental attitude and is not controlled by other parties as well as the honesty of Auditors in consideration, formulating and expressing opinions. The purpose of this research is to obtain empirical evidence of the influence of Audit Fee, Non-audit services, old audit relations and size of public accountant office on the Independence of Auditors. The population of this research is the Auditor of the public Accountant office registered in the IAPI Directory in 2019. Data collection is performed using questionnaires. The number of samples in this study was 66 respondents using the purposive Sampling method with the criteria of auditors working at least 1 year. The data analysis technique used was multiple linear regression with the help of SPSS version 25.0 program. The results showed that (1) the Audit Fee significantly affects the independence of the Auditor, (2) Non-Audit services have no significant effect on the independence of the Auditor, (3) The length of the audit relationship has significant effect on the independence of the Auditor, (4) The size of the public Accountant Office has no significant effect on the independence of Auditors. (5) Audit Fee, Non-Audit services, length of audit relationship and size of public accountant office simultaneously have significant effect on the independence of Auditors. Thus, to enhance or maintain independence, auditors should avoid variables that can affect independence.

Pengaruh Komitmen Organisasional, Locus of Control, dan Posisi Auditor terhadap Penerimaan Perilaku Disfungsional Audit

This study aims to analyze whether the organizational commitment, locus of control, and auditor’s position affect the acceptance of dysfunctional audit behavior.The population of this study are 100 independent auditors who work at Public Accountant Office on Semarang. Meanwhile, the sample of this research are 80 auditors. The Data were collected through questionnaire and analyzed using path analysis technique. The result indicates that there is positive influence of locus of control on acceptance of dysfuctional audit behavior, negative influence of auditor’s position on acceptance of dysfunctional audit behavior, and negative influence of organizational commitment on acceptance of dysfunctional audit behavior.

THE INFLUENCING FACTORS OF QUALITY AUDIT

Purpose: This study aims to extend and investigates the relationship of Professionalism, Implementation Professional Ethics with Quality of Audit by propose the Client Acceptability as a meditation variable for filling the gap of prior research.Methodology/Approach: This research is a quantitative method, conducted at Public Accountant Office surrounded Jakarta with 176 respondents from 41 offices. The data analyzed by Structural Equation Model using Amos program.Findings : The model is Good, and Confirmatory Factor Analysis proves have a high loading. The testing hypotheses shows; 1). Professionalism has negative influence but not significantly on Quality of Audit, 2). Professionalism has negative influence and significantly on Client Acceptability, 3). Implementation of Professional Ethics has positive influence and significantly on Quality of Audit, 4). Implementation of Professional Ethics has positive influence and significantly on Client Acceptability, 5). Client Acceptability has positive influence and significantly on Quality of Audit so this is evidently that Client Acceptability totally may act as intervening variable.Originality/Value of paper: However this study may assist public accountant office in increasing the quality of audit by increasing the client acceptability.Research Limitation/implication: The study is limited to public accountant sector surrounded Jakarta, Indonesia that experienced a significant decline in quality audit.

Pengaruh Gender, Pengalaman, Keahlian, Situasi Audit Dan Etika Terhadap Skeptisisme Profesional Auditor

This study aims to determine the effect of Gender, Experience, Expertise, Audit Situation, and Ethics on the auditor’s professional skepticism. The population in this study is the auditor at the Public Accountant Office in the City of Padang. The population in Padang City is 7 Public Accountants with 45 auditors. The sample in this study uses the total sampling method because the total population is less than 100, then the entire populaton is sampled. The data used are primary data. Data collection techniques are used by means of Library Studies and Field Research. Data analysis method used is multiple linear regression. The results of this study indicate that gender affects auditor professuonal skepticism, expertise has a significant effect on the accuracy of auditor opinion, the audit situation has a effect on the accuracy of auditor opinion, the audit siuation has a positive effect on auditor skepticism and ethics has a significant effect on auditor skepticism.

PENGARUH BUDAYA ETIS ORGANISASI DAN INTEGRITAS TERHADAP KUALITAS AUDIT DENGAN SENSITIVITAS ETIKA AUDITOR SEBAGAI VARIABEL MODERASI PADA KANTOR AKUNTAN PUBLIK DI DENPASAR

The purpose of this study is to study and obtain evidence about the culture and organization associated with quality that is moderated by the ethical sensitivity of auditors at the Public Accounting Firm in Denpasar. Location of the study was conducted at the Public Accountant Office in Denpasar. The sampling technique used was purposive sampling, namely the determination of sampling with a specific purpose. Methods of data collection using questionnaires, interviews, observation and document recording. Testing the validity and reliability of the variables shows that the instrument variables are fully valid and reliable. The classic assumption test on the regression model shows that the data is normally distributed, does not contain heteroscedasticity and does not contain any multicollinearity.The results of the regression analysis show that the independent variables influence the variation of the variable preparation of financial statements (dependent). Hypothesis testing using the statistical test of t shows that the organizational ethical culture variable on audit quality shows the significance value of the t test of 0.020 which is smaller than α (real level) = 0.05, so it can be concluded that the organizational ethical culture is positive towards audit quality. Integrity variable on audit quality shows the significance value of t test of 0.019 which is smaller than α (real level) = 0.05, it can be concluded that the integration is positive for audit quality. The role of the auditor's ethical sensitivity in moderating the relationship of an organization's ethical culture to audit quality is approved by a significance value of 0.003 which concluded that the auditor's ethical sensitivity can strengthen the organizational ethical culture's relationship to audit quality. The role of the auditor's ethical sensitivity in moderating the relationship of integrity to audit quality is considered by a significance value of 0.038 which added to the ethical sensitivity of the auditor can increase the integrity competence of audit quality.

The Effect of Auditor Ethics, Auditor Experience, Audit Fees, and Auditor's Motivation on Audit Quality (Case study of a Public Accounting Firm in Semarang)

<p class="s20"><span class="s14"><span class="bumpedFont15"> </span></span><span class="s19"><span class="bumpedFont15">The purpose of this paper is to identify the effect of Auditor Ethics, Auditor Experience, Audit Fees, and Auditor’s Motivation on Audit Quality.</span></span></p><p class="s22"><span class="s4"><span class="bumpedFont15">The population of this research is the Auditor at the Public Accountant Office in Semarang. The sampling technique uses Simple Random Sampling. The data used in this study are primary data taken by distributing questionnaires. The analysis model uses multiple linear regression analysis models, while the analysis technique uses the Statistical Test F, the Coefficient of Determination </span></span><span class="s21"><span class="bumpedFont15">(</span></span><span class="s21"><span class="bumpedFont15">, </span></span><span class="s4"><span class="bumpedFont15">and the Statistical test t.</span></span></p><p class="s22"><span class="s4"><span class="bumpedFont15">The results of the analysis and discussion showed that the auditor's ethical variables, auditor's experience, audit fees, and auditor's motivation simultaneously had a significant effect on audit quality. Auditor ethics, auditor experience, and Auditor Motivation on the quality of each audit partially significant effect on audit quality. </span></span><span class="s4"><span class="bumpedFont15">Whereas Audit Fee partially has no significant effect on Audit Quality.</span></span></p>

FAKTOR – FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN INDUSTRI PLASTIK DAN KEMASAN YANG TERDAFTAR DI BEI PERIODE 2013 – 2018

The purpose of this research is to test the impact of the size of the KAP, the financial ratio (debt equity ratio, current ratio), 2018 2013 The audit opinion and the company. The study used 11 plastics and packaging industry companies listed on the IDX period 2013-2018. Simultaneous testing results show that the debt equity ratio, current ratio, size of the HOOD, audit opinions and company size together have the same effect on the audit report lag. The results of the hypothesis test showed that the current ratio and size of the KAP affect the audit report lag, while the results of the debt equity ratio hypothesis test, audit opinions and company size have no influence on the audit report lag Plastic and packaging industry companies.Keywords: Size Public Accountant Office, Financial Ratios, Audit Opinions, Company Size and Audit Report Lag

Dysfunctional Behavior Auditor: Role of Locus of Control, Pressure Budget Time and Religiosity Auditor (Study on Public Accountant Office in Denpasar)

Dysfunctional Behavior Auditor: Role of Locus of Control, Pressure Budget Time and Religiosity Auditor (Study on Public Accountant Office in Denpasar)

PENGARUH PENGALAMAN AUDITOR, INDEPENDENSI AUDITOR, DAN SKEPTISME PROFESIONAL TERHADAP AUDIT JUDGMENT

This research aims to test and analyze empirically the effect of auditor experience, auditor independence, and professional skepticism on audit judgment. Respondents in this research was the auditors who work in Public Accountant Office (KAP) in Central Jakarta area. The data collection method uses a questionnaire. The number of auditors that sampled in this research were 140 respondents from 20 Public Accountant Office (KAP) in Central Jakarta. The sampling technique used is convenience nonprobability sampling. Testing instruments were analyzed using validity and reliability tests. The classical assumption test used normality test, multicollinearity test, and heteroscedasticity test. The data analysis technique in this research is multiple linear regression with SPSS version 24. The results of this research showed that the Auditor's Experience, Auditor Independence, and Professional Skeptism have a positive and significant influence on Audit Judgment

IS THE ENVIRONMENTAL PERFORMANCE, ENVIRONMENTAL ACCOUNTING, AGENCY COST IMPACT ON COMPANY PERFORMANCE? (CASE STUDY OF REGIONAL WATER COMPANIES IN INDONESIA)

Companies that want to continue, exist and thrive in this day must make an increase in company performance. The performance referred to here is not just performance according to the company wishes but in accordance with customer needs. Factors that influence the company's current performance are environmental factors and agency cost. This study will analyze the impact of environmental performance, environmental accounting and agency cost on company performance. The target population of this research is the local water company (PDAM) of 34 PDAMs out of 368 PDAMs which were evaluated based on PDAM performance audit reports up to 2016 conducted by BPKP and financial audits by the Public Accountant Office (KAP). Data collection techniques are primary data through questionnaires that are shared with PDAM stakeholders and secondary data on PDAM performance audit reports. The results showed that environmental performance had a significant negative impact on PDAM company performance because of its impact value - 0.334 and the t-statistic was 3.589. Meanwhile, environmental accounting and agency cost have a significant positive impact on the performance of PDAM where the impact values are 0.4692 and 0.3816 and their t-statistics values are 7.3769 and 3.522, respectively. The PDAM must pay attention to its environmental performance impactively and efficiently by always paying attention to environmental accounting and agency costs.

ANALISIS PENGARUH PREDIKTOR FRAUD DETECTION

This study aims to provide empirical evidence of the influence of professional skepticism, auditor experience and auditor independence on fraud detection. This type of research is quantitative descriptive.The population in this study is the auditor who works in the Public Accountant Office (KAP) in the South Jakarta area affiliated in the directory of the Indonesian Institute of Certified Public Accountants. The sample used in this study is the auditor, which amounted to 151 respondents. Data was collected by distributing questionnaires by convenience sampling method. The collected data was analyzed using multiple linear regression. Based on the results conducted in this study, it was found that professional skepticism and auditor experience had a significant effect on fraud detection but auditor independence did not significantly influence fraud detection. While jointly showing that professional skepticism, auditor experience and auditor independence influence fraud detection

Pengaruh Orientasi Etis, Love of money dan Pengalaman Auditor pada Persepsi Etis Auditor mengenai Creative Accounting

The purpose of this study was to determine the effect of Ethical Orientation, Love of money, and Auditor's Experience on the Auditor's Ethical Perceptions regarding Creative accounting. This research was conducted in all Bali Province Public Accountant Offices on auditors in each KAP. This study uses multiple linear regression analysis techniques. From the calculation results, it was found that a sample of 51 respondents who were auditors at each Bali Province Public Accountant Office and had served a minimum of 1 year of service. The analysis shows that Ethical Orientation, Love of money, and Auditor Experience significantly influence the Auditor's Ethical Perception of Creative accounting.
 Keywords: Ethical Orientation; Love Of Money; Auditor Experience; Ethical Perception; Auditor; Creative Accounting.