Public Accountant Office Research Articles

Independence, Competence, Objectivity, Ethics And Auditor Experience On Auditor Quality

This study aims to examine and analyse the influence of Independence, Competence, Objectivity, Auditor Ethics, and Auditor Experience on the Audit Quality of Auditors of Public Accountant Offices in South Jakarta in 2023. The sample in this study was an auditor who worked in 10 public Accountant Offices in South Jakarta. The sampling method used is a Purposive Sampling Method. The primary data used in this study was obtained directly from respondents. The data collection method used was a questionnaire method with 98 respondents as many respondents. Analysis of the data used is multiple linear regression analysis and using the Partial Least Square (SmartPLS) program version 3.2.9 for Windows Partial Least Square (SmartPLS) version 3.2.9 for Windows. The results of the tests showed that independence, competence, objectivity, auditor ethic, and auditor experience significantly positively affect audit quality.

Effect Of Competency and Professional Skepticism On Audit Quality (Empirical Study at Public Accountant Office Bandung)

Abstract. The study aims to determine the effect of competency and professional skepticism on audit quality in Public Accountant Offices (KAP) in Bandung. This study uses a quantitative research method. The sample in this study consists of 35 respondents from 48 questionnaires distributed to auditors working at Public Accountant Offices (KAP) in Bandung. Data analysis in this study uses multiple linear regression models with IBM SPSS (Statistical Program for Social Science) software version 29.0. The results of this study indicate that the competency and professional skepticism variables simultaneously have a positive and significant effect on audit quality. Partially, the competency variable has a positive and significant effect on audit quality, while professional skepticism does not have a significant effect on audit quality. The Adjusted R Square value is 0.553 or 55.3%, while the remaining 44.7% is explained by other variables aside from the independent variables in this study.

Pengaruh Persepsi Profesi dan Kesadaran Etis Terhadap Komitmen Profesi Akuntan Publik

A number of codes of ethics regulate how members of the public accounting profession are expected to behave. The problem of ethical violations that occur in the auditor environment is one of the things that needs to be considered, because it causes public trust in the public accounting profession to decline. The purpose of the written research is to find out: (1) how professional perception influences the level of commitment of the public accounting profession. (2) How ethical awareness influences the dedication of the public accounting profession. The written research is a survey research by distributing questionnaires to the sample directly. Participants in the written research were all auditors working at the Surabaya Public Accounting Office. The sample selected was 40 auditors with a simple sampling technique. Multiple regression analysis was used in the data analysis technique. The conclusion of the written research shows: (1) The commitment of the public accounting profession is significantly and positively influenced by public perception. The auditor's ethical awareness and dedication to the public accounting profession are positively correlated. The implications of the written research are in improving the skills, dedication, and professionalism of auditors working in public accounting offices so that they can provide services expected by the general public. This can be achieved by increasing knowledge in this field, which will influence the perception of the auditor profession. This can be done through training and discussions on the field of auditing.

The Influence of Competency, Professionalism and Auditor Independence on Audit Quality with Integrity as a Moderation Variable at DKI Jakarta Public Accounting Firm (Empirical Study at The Public Accounting Office of DKI Jakarta Province)

The Influence of Competency, Professionalism and Auditor Independence on Audit Quality with Integrity as a Moderation Variable at DKI Jakarta Public Accounting Firm (Empirical Study at The Public Accounting Office of DKI Jakarta Province)

Peranan Good Corporate Governance Terhadap Kualitas Laporan Keuangan Perbankan

The study aims to provide empirical evidence about the effect of Good Corporate Governance as represented by the variables of the audit committee, the commissioner's council, and the quality of audits upon the partial quality of financial statements. The research method used is a quantitative study method with a descriptive approach. Samples from this study are 37 Banks registered to the Indonesia Stock Exchange (ISE) from 2019 to 2020, with 74 annual data observations of the company's annual report. Variables of the audit committee and council of commissioners are being presented by the number of members, variable quality audits are being propositioned using the type of public accountant's office, while the quality of financial statements is being targeted with Return On Assets (ROA). Hypothetical testing was done using linear regression analysis methods and testing t. data processing using a IBM SPSS statistic 25.0 application. Studies have shown that the auditing committee and the quality of the audit have no effect on the quality of the financial report, whereas the board of commissioners have significant impact on the quality of the financial report. These results can be used to look at the quality of corporate financial statements. Board commissioner variables that have an impact on the quality of financial statements can become used by companies to improve the quality of the financial report.

PENGARUH LATAR BELAKANG PENDIDIKAN, PENGALAMAN AUDIT DAN GENDER TERHADAP KUALITAS AUDIT

This research aims to examine the "Influence of Educational Background, Audit Experience, and Gender on audit quality (Empirical Study at Public Accountant Offices in the Bekasi and DKI Jakarta Regions)." The population in this study consists of auditors working in Public Accountant Offices in the Bekasi and DKI Jakarta regions. Variables identified in this research include Audit Quality as the dependent variable, while Educational Background, Audit Experience, and Gender play roles as independent variables. The sampling method applied is non-purposive sampling or accidental sampling, and a total of 79 respondents were successfully obtained. Data analysis was conducted through Descriptive Statistical Analysis, Outer Model Test, Inner Model Test, and Hypothesis Test. The research results indicate that Educational Background and Audit Experience have a significant impact on Audit Quality, while Gender is not proven to influence Audit Quality.

Pengaruh Latar Belakang Pendidikan, Pengalaman Audit Dan Gender Terhadap Kualitas Audit

This research aims to examine the "Influence of Educational Background, Audit Experience, and Gender on audit quality (Empirical Study at Public Accountant Offices in the Bekasi and DKI Jakarta Regions)." The population in this study consists of auditors working in Public Accountant Offices in the Bekasi and DKI Jakarta regions. Variables identified in this research include Audit Quality as the dependent variable, while Educational Background, Audit Experience, and Gender play roles as independent variables. The sampling method applied is non-purposive sampling or accidental sampling, and a total of 79 respondents were successfully obtained. Data analysis was conducted through Descriptive Statistical Analysis, Outer Model Test, Inner Model Test, and Hypothesis Test. The research results indicate that Educational Background and Audit Experience have a significant impact on Audit Quality, while Gender is not proven to influence Audit Quality.

The Effect of Audit Opinion, Size of Public Accounting Office, Market Reactions, and Profitability on Stock Price

The study aims to determine how audit opinion, KAP size, market reaction, profitability, and share price are related. The topic of discussion is the banking company he listed on IDX between 2018 and 2021. The data used are qualitative and quantitative. Quantitative data includes stock price, extraordinary returns, earnings per share, ROA and ROE, while qualitative data includes audit opinion data and the size of his KAP. Survey data is obtained from secondary sources such as www.finance.com and the official IDX website. The sampling method used is known as "targeted sampling". Of the 42 banking firms listed on the IDX, 26 met the sampling criteria. Multiple linear regression analysis was used in this study. Audit opinion, KAP size, ROA-calculated profitability, and market reaction do not significantly affect stock prices, according to the analysis in this study. On the other hand, profitability metrics such as ROE and EPS can have a large impact on stock prices. Furthermore, we found that stock prices are simultaneously influenced by audit opinion, KAP size, market reaction, and profitability.

Pengaruh Kompetensi, Independensi, Profesionalisme dan Pengalaman Kerja Auditor terhadap Kualitas Audit (Studi Empiris pada Kantor Akuntan Publik di Kota Medan)

This research aims to partially determine the influence of professionalism, independence, competence and work experience of auditors on audit quality in Public Accounting Firms. The sample used in this research was auditors who worked at the Medan City Public Accounting Office. The sampling technique in this research was carried out using a purposive sampling method so that 7 Public Accounting Firms with a total of 40 Auditors were obtained. The data obtained in this research is primary data through distributing closed questionnaires to auditors working at KAP Medan who are registered in the Directory of the Indonesian Institute of Public Accountants and the research method used is multiple linear regression analysis. From the results of hypothesis testing, it can be concluded that auditor competence and auditor professionalism have a positive but not significant effect, independence has a positive and significant effect, while work experience has a negative and significant effect. This is shown through the results of the t-test which shows a significant relationship with the variables with a significance rate of 5%.

The Effect of Workload, Level of Audit Fees and Audit Risk on Audit Quality: An Empirical Study of a Public Accounting Office in East Java-Indonesia

This study explores the variables of workload, level of audit fees and audit risk on audit quality by testing the three research hypotheses using SPSS with multiple linear regression methods. The study was conducted at a Public Accounting Firm in East Java, Indonesia, with a population of 48 officially registered auditors. A questionnaire instrument was used to collect research data, containing questions/statements related to research variables tested for validity and reliability. The collected data were analyzed using multiple linear regression methods. The research results show that workload variables, audit fees, and risk levels significantly positively affect audit quality. The main research contribution of this study is aimed at practitioners and authorities or associations that, in the preparation and implementation of audit standards, must consider the auditor's internal and external factors and the client's real condition. The association needs to bridge the mistakes of the auditor or KAP when dealing with different client conditions. In addition, based on the results of this study, it is necessary to consider work overload and working time for auditors because they affect audit quality.

Pengaruh Profesionalisme, Pelatihan dan Gaya Kepemimpinan Terhadap Kinerja Auditor

This research aims to examine Professionalism, Training and Leadership Style on auditor performance. Data collection for this research used a questionnaire. The questionnaire was submitted to the Public Accountant Office in Padang City. This research is included in Quantitative research. The sample is determined by purposive sampling technique. Data analysis used multiple regression using SPSS 22 software. The results of this study indicate that professionalism has a positive effect on auditor performance, training has no effect on auditor performance and leadership style has a positive effect on auditor performance.

Pengaruh Risiko Audit Dan Stres Kerja Terhadap Motivasi Auditor Pada Kantor Akuntan Publik Kota Padang

This research aims to find out how much influence audit risk and work stress have on the motivation of auditors at the Padang City Public Accounting Firm. In this research, the population is all auditors in public accounting offices in Padang City. The population in this study was 92 people consisting of several employees who had different positions/groups in KAP Padang City. The sampling method used was the accidental sampling method. The regression analysis carried out was multiple linear regression analysis. The research results obtained based on the partial test (t test) showed: (a) The audit risk variable has a positive and significant effect on auditor motivation. (b) The work stress variable has a positive and significant effect on auditor motivation. Meanwhile, the simultaneous test of audit risk and work stress has a positive and significant influence on auditor motivation. Auditors may be motivated by the challenge of performing high-quality audits in the face of increased audit risk. These challenges can provide a sense of accomplishment and satisfaction for auditors who successfully navigate risks and complete high-quality audits. The stress faced in challenging work situations can motivate individuals to try harder and challenge themselves. When someone feels that they can overcome or cope with a difficult task, this can increase their motivation to succeed.

Taro Ada Taro Gau Sebagai Indikator Kinerja Auditor Wanita Di Kantor Akuntan Publik Kota Makassar


 
 
 
 The purpose of this research is to find out how taro ada taro gau is understood as an indicator of the performance of female auditors and to find out how a female auditor carries out performance using the term taro ada taro gau principle as motivation in completing work. This research was conducted from February to April 2023 at the Makassar City Public Accounting Office. The type of data used in this research is qualitative data. The data sources in this research are primary data obtained directly from interviews and secondary data. The results of this research show that the understanding of the taro ada taro gau philosophy among female auditors at the Makassar Public Accounting Firm is proven to mean that each auditor understands and applies and makes the principles held have an influence on the auditor's performance. This is what can be seen in the attitude of the female auditors at the Makassar Public Accounting Firm in carrying out their duties with good self-control as a form of siri. The values ​​of the Taro Ada Taro Gau philosophy as motivation to complete the work of female auditors are carried out well. The internalization of the values ​​of the Taro Ada Taro Gau philosophy can be seen from the formation of the character of a female auditor who speaks well, is friendly and respects others.
 
 
 

The Influence of Audit Switching, Workload and Auditor Specialization on Audit Quality in the Public Accounting Office in Medan

This study aims to empirically examine the effect of audit switching, workload, and auditor specialization on audit quality at Public Accounting Firms in Medan City. The sample of this study was 103 public accountants at 25 KAPs in Medan City using the validity-reliability test to test the validity and reliability of the questionnaires given and the classic assumption test, which is required for conducting multiple linear regression analysis. The research results and testing of the hypotheses that have been carried out show that the first hypothesis is accepted, where there is a positive and significant effect of audit switching on audit quality. The second hypothesis is rejected, where workload has a negative but insignificant impact on audit quality. The third hypothesis is accepted, where there is a positive and significant effect between auditor specialization and audit quality. The fourth hypothesis is accepted, where audit switching, workload, and auditor specialization simultaneously affect audit quality. Keywords: audit switching, workload, auditor specialization, and audit quality

Big Five Personality Traits dan Skeptisisme Profesional Auditor

Professional skepticism is an attitude that consistently questions and critically evaluates audit evidence. A high attitude of professional skepticism will produce a quality audit report in which the personality factor is one of the factors. Personality indicators that are declared valid are the big five personality. The aim of this study is to empirically prove the effect of the big five personality traits on the professional skepticism of auditors in the Public Accounting Firm of the Province of Bali. The research was conducted at the Bali Province Public Accountant Office by distributing questionnaires. The research sample is 55 auditors, determined by purposive sampling method. Data were analyzed using multiple linear analysis techniques. The results of the study prove that the traits of openness to experience, conscientiousness, extraversion, and agreeableness have a significant positive effect, while neuroticism has a significant negative effect on the auditor's professional skepticism.
 Keywords: Professional Skepticism; Big Five Personalit; Auditor’s Personality Traits; Public Accounting Firm

The Impact of Ethical Awareness, Auditor Experience, Skepticism Attitude, and Time Pressure on Detecting Fraud in Public Accountant Offices in The City Of Medan

The aim of this study is to explore how factors such as Ethical Awareness, Auditor Experience, Skepticism, and Time Pressure affect Fraud Detection. Primary data for this study were gathered through a survey completed by sixty respondents. Secondary data were obtained from online resources and published works to assist the research. The independent variables in this investigation encompass Ethical Awareness, Auditor Experience, Skepticism, and Time Pressure, while Fraud Detection is the dependent variable. This study primarily focuses on the success rate of fraud detection. Multiple linear regression was employed as the method of data analysis, with SPSS software used for this purpose. The findings of this study indicate that Time Pressure significantly influences fraud detection, while Ethical Awareness, Auditor Experience, and Skepticism do not have a significant impact. Yet, collectively, Ethical Awareness, Auditor Experience, Skepticism, and Time Pressure do exert a substantial effect on Fraud Detection at KAP in Medan.

The Emotional Quotient Competence and Tri Hita Karana Culture Moderating the Influence of Task Complexity towards the Auditor Performance

Challenges in auditor performance with increasing task complexity result in a decrease in the quality of auditor performance. The research aimed at proofing the emotional quotient competence and Tri Hita Karana culture in moderating the influence of task complexity on auditor performance. The population of this research was the auditor at the Public Accountant Office in Bali. The sample was chosen using a purposive sampling technique. The data analysis used SEM-PLS (Structural Equation Modeling-Partial Least Square) assisted by the software SmartPLS Version 3. The result of the research shows that the complexity of the task influences negatively significant towards the auditor's performance. The task complexity influences dominantly towards the auditor's performance. The emotional quotient influences positively significant towards the auditor's performance. The culture of Tri Hita Karana influences positively significant towards the auditor performance. The emotional quotient significantly moderates the complex influences of tasks on the auditor's performance. More specifically, the emotional quotient weakens the negative influence of task complexity on auditor performance. The culture of Tri Hita Karana significantly moderates the influence of task complexity on auditor performance. Specifically, the culture of Tri Hita Karana weakens the negative influence of task complexity on auditor performance. The implication of this study is the importance of improving emotional intelligence skills and the implementation of Tri Hita Karana culture as supporting factors to improve auditor performance in facing task complexity.

Skeptisisme Profesional, Pengalaman Auditor dan Kualitas Audit

The falsification of financial reports was carried out by former directors of PT Tiga Pilar Sejahtera Tbk (AISA). The case was allegedly an act of personal fraud or "Human Fraud". Business law expert Abdul Haris Muhammad Rum said that the allegation was based on conditions where currently regulation, supervision and law enforcement on the capital market were quite strict. The Chairman of the Association of Capital Market Legal Consultants (HKHPM) stated that there were a number of reasons for the case being carried out, namely, providing incorrect information, engineering financial reports by increasing the receivables of six distributor companies to increase AISA sales so that the company's performance could look good. The purpose of this research is to empirically prove that Professional Scepticism and Auditor Experience have an effect on Audit Quality. The objects of this research are Professional Scepticism, Auditor Experience, and Audit Quality. The research used is associative with a survey method approach so that the data obtained is primary data obtained by distributing questionnaires to respondents (auditors) at Public Accounting Office in Bandung City. The research sample data was taken as many as 79 auditors at Public Accounting Office in Bandung City. The results of the study proves that (1) Professional Scepticism has a significant effect on Audit Quality, (2) Auditor Experience has a significant effect on Audit Quality, (3) Professional Scepticism and Auditor Experience have a significant effect on Audit Quality.

The Influence of Task Complexity, Self-Efficacy, and Audit Risk on Auditor Performance at Public Accounting Office (Kap) in Makassar City

This study aims to examine the effect of task complexity, self-efficacy and audit risk on auditor performance at KAP in Makassar City. The data in this study were obtained from each KAP in Makassar City who were willing to be respondents. This study uses primary data by conducting direct research in the field by giving a questionnaire/statement sheet to 31 respondents. The data analysis method used is multiple linear regression analysis. The results showed that: 1) Task complexity has a negative and significant effect on auditor performance, 2) Self-efficacy has a positive and significant effect on auditor performance, 3) Audit risk has a negative and significant effect on auditor performance, and 4) Task complexity, self-efficacy, audit risk simultaneously have a significant effect on auditor performance.

The Role Of Computer Assisted Audit Techniques, Professional Skeptism And Remote Auditing On Quality Of Audit In Public Accountant Office

This study aimed to test hypotheses and produce empirical evidence about the effect of remote auditing, computer assisted audit techniques, and professional skepticism on audit quality. The data research were gathered using a questionnaires distributed to 100 external auditors working at public accountant firm in DKI Jakarta. The research sample was determined using the purposive sampling. Data were analyzed using IBM SPSS 26 software. The results toward the data showed that remote auditing have a positive effect on audit quality, computer assisted audit techniques have a positive effect on audit quality, and professional skepticism have a positive effect on audit quality. Meanwhile, remote auditing, computer assisted audit techniques, and professional skepticism simultaneously effect on audit quality.