Public Accountant Office Research Articles

The Influence of Competence and Independence on Audit Quality in Public Accounting Office in South Jakarta Indonesia

The purpose of this study was to examine the effect of competence and independence on audit quality produced by auditors working in the South Jakarta Regional Public Accounting Firm, Indonesia. This research is quantitative research with primary data. The data were obtained by distributing questionnaires to 33 respondents and tested using multiple linear regression. The test results state that the competency variable does not partially affect audit quality, while the independence variable partially influences audit quality, then competency and independence variables simultaneously influence audit quality.

Financial Ratio, Reputation of Public Accountant Office and The Timeliness of Audited Financial Statements

Financial reports provide information needed when making decisions that act as intermediaries for financial transmission and measurement. If the company is late in sending the requested report, it will get a warning. The purpose of this study was to examine the effect of firm size, profitability, solvency, and KAP reputation on audit delay. The population and sample used in this research are 26 food and beverage manufacturing companies in 2019–2021. Using a sampling technique that is purposeful sampling with secondary data types The tool used to test this research uses SPSS 26. The results of the study state that company size has a negative effect on audit delay. Solvency has a positive influence on audit delays. Profitability and reputation of the public accounting firm have no effect on audit delay.

The Influence of Competence and Independence on Audit Quality in Public Accounting Office in South Jakarta Indonesia

The Influence of Competence and Independence on Audit Quality in Public Accounting Office in South Jakarta Indonesia

The Effect of Profitability, Leverage, Company Size, and Public Accounting Office Size on Audit Delay: an Investigation on Idx-Listed Manufacturing Companies

This study aims to examine the effect of profitability, leverage, firm size, and size of public accounting firm on audit delay in manufacturing companies on Indonesia Stock Exchange. This Study provide on explanation of lateness of audit report thus effect on inapproriate financial statement report to Indonesia Stock Exchange. The sample of this study is manufacturing companies listed on Indonesia Stock Exchange from 2016 to 2019 as many as 80 observations from 168 manufacturing companies in total. This study used multiple linear regression to analysed data. The type of data used in this research is secondary data. The paper conclude that there are companies have lateness in submitting audited financial statement to Indonesia Stock Exchange as resulted of audit delay. This study only examine manufacturing companies listed on Indonesia Stock Exchange thus the result of this paper could not used to represent all companies in Indonesia Stock Exchange. The novelty of this research occur on population characteristic and industry type used

THE EFFECT OF APPLICATION OF AUDIT DIGITALIZATION ON AUDITOR PERFORMANCE WITH PROFESSIONAL ETHICS AS A MODERATION VARIABLE

In recent years, digitalization has transformed various aspects of business operations, including the field of auditing. The integration of digital technologies in audit processes has the potential to enhance efficiency, accuracy, and overall performance. As organizations increasingly adopt digital audit practices, it becomes essential to examine the impact of digitalization on auditor performance. The objective of this research is to assess the impact of digitalization audits on auditor performance. The study focuses on a public accounting firm located in Central Java, comprising a total of 24 individuals. Primary data was collected for this research. The population considered was the entire group of auditors working in public accounting offices in Central Java. Purposive sampling method was employed, resulting in a sample size of 60 auditors. Data was collected through questionnaires distributed directly to auditors in the public accounting offices in Central Java. Multiple linear regression analysis was used to analyze the data. The data analysis techniques included classic assumption testing, multiple linear analysis, t-test, F-test, coefficient determination (R2), and regression analysis with a moderating variable. The results of the research indicate that audit digitization has a significantly positive influence on auditor performance. However, professional ethics was found to have no moderating effect on the influence of audit digitization on auditor performance in public accounting firms in Central Java.

Determination Analysis of Implementation of Good Governance Understanding and Audit Independence on Auditor Performance in Public Accounting Offices

This study aims to examine and analyze the auditor's perception of the determination of the implementation of the understanding of good governance and auditor independence in auditor performance. The data collection method used is descriptive quantitative method which is a research method that utilizes quantitative data and is described descriptively by distributing questionnaires. The respondents of this research are auditors who work at the Public Accounting Firm (KAP) in Bandung, West Java. The sampling method used is purposive sampling with a sampling technique with certain considerations. And hypothesis testing is done with Statistical Product and Service Solutions (SPSS) software. The study prove that the Implementation of Good Governance Understanding with Auditor Performance at KAP in Bandung is quite good, this is because auditors try to carry out their profession by obeying generally accepted accounting principles and guided by SPAP. While the Independence of Auditors in Auditor Performance at KAP in Bandung is also quite good, this is because the auditors try to maintain the independence of a high auditor, then other parties will find it difficult to influence or control the auditor where the auditor will always consider the various facts found in the auditor. conduct audits, and also in formulating and in expressing opinions and thus will have an impact on the level of achievement of the auditors which will be better in other languages, namely to produce better performance.

Evaluasi Kinerja Auditor Dalam Mendeteksi Dan Mencegah Terjadinya Potensi Fraud (Kecurangan)

Researchers can formulate a research question, namely how the performance of the auditor and the internal control system in detecting and preventing potential fraud at the Kendari City Public Accounting Firm (KAP). The research objective is to determine the performance of auditors and internal control systems in detecting and preventing potential fraud at the Kendari City Public Accounting Firm (KAP). The data source used is primary data, namely through interviews of 2 (two) informants who work at KAP Kendari City and secondary data is collected through data collection, namely in the form of documents that are relevant to the auditor's performance in detecting and preventing potential fraud. The data obtained was processed and analyzed using a qualitative approach. The results of the study show that: the auditor's performance in detecting and preventing potential fraud at KAP Kendari City has been carried out adequately. It can be proven that it refers to the SOP that has been established and has implemented audit procedures with Computer Assisted Audit Techniques, namely using the Spreadsheet Application in the form of m.s Excel. The internal control system for the auditor's performance in detecting and preventing potential fraud has been implemented effectively and efficiently which can be seen from the existence of an understanding of the control environment, risk assessment, control activities, the existence of information and communication and the monitoring of internal controls that occur at the City Public Accountant Office Kendari. Auditors are responsible for detecting material misstatements in the financial statements and detecting material misstatements whether intentional or due to fraud.

Independensi, Etika Profesi, Integritas dan Kinerja Auditor KAP di Bali

Auditor performance is the ability of an auditor to produce financial audits within a certain period of time. Professional audit services that are independent, adhere to professional ethics and have high integrity are needed to get good auditor performance and be trusted by the public. The research aims to determine the Effect of Independence, Professional Ethics and Integrity on Auditor Performance. The research was carried out at a Public Accountant Office in the Province of Bali and has been registered in the IAPI directory with a population of 122 auditors and a sample of 57 respondents. Research using multiple linear regression analysis. The results of the study show that independence, professional ethics and integrity have a positive effect on auditor performance. This shows that the higher the attitude of independence and integrity and adherence to professional ethics can make the resulting auditor's performance increase.
 Keywords: Independence; Professional ethics; Integrity; Auditor Performance

Effect of Audit Fees, Auditor Competency, Professional Ethics and Professional Skepticism on Audit Quality

The phenomenon of client pressure on the behavior of accountants in Indonesia in producing quality audit results is interesting to study, especially in Java and Bali which can represent the condition of Indonesian economy. This study examines the effect of audit fees, auditor competence, professional ethics and professional skepticism on audit quality. The sample framework is based on the 2020 directory of the Indonesian Association of Professional Accountants, with a total of 781 Public Accountant Office in Java and Bali, Indonesia. Based on random sampling obtained 200 auditor respondents. Data analysis technique used factor analysis, followed by multiple regression with SPSS. The uniqueness of the research findings, professional skepticism has a dominant role in influencing audit quality, supported by auditor competence. The amount of the audit fee does not directly affect the quality of the audit, but is determined more by the scope of work which can be reflected by the professional skepticism and competence of the auditor. Likewise with regard to upholding professional ethics in this research model it does not affect audit quality because, the ethical values of the accounting profession are included in the components of professional skepticism and auditor competence. Thus the factors of experience, expertise, militancy in data mining efforts, upholding independence related to pressure on the amount of audit fees, and supported by auditor competence are important factors in improving audit quality.

Determinants of Client Acceptance Decisions and the Impact on the Reputation of Public Accounting Office Firms (KAPs) in Indonesia

Determinants of Client Acceptance Decisions and the Impact on the Reputation of Public Accounting Office Firms (KAPs) in Indonesia

Determinants Of The Quality Of Audit Services Moderated By The Auditor's Professional Ethics In The Public Accounting Office Of The South Jakarta Region

The COVID-19 pandemic affected audit quality due to various policies implemented by the government itself to deal with the pandemic, such as social distancing, work from home and even lockdowns which made it difficult for auditors to verify the findings they obtained during the audit. auditors who cannot perform audit procedures in accordance with applicable auditing standards, the auditors cannot issue quality audit reports and provide opinions that are not in accordance with the audit standard code of ethics, meaning that they do not apply professional audit ethics so that the auditor does not have the competence, professionalism and may not have the ability to manage information technology. This research is a quantitative research with primary data. The data collection technique used a questionnaire that was distributed to respondents to auditors working at KAP with active status in the South Jakarta area, with a total sample of 97 auditors. The results showed that the application of information technology, competence, and professionalism had a significant effect on the quality of audit services. As well as professional ethics of auditors is able to strengthen the relationship between the application of information technology, competence, and professionalism to the quality of audit services

Pengaruh skeptisme profesional dan kompetensi auditor terhadap kualitas audit jarak jauh pada masa pandemi Covid-19 pada kantor Akuntan Publik di Bandung

Audit quality is the market value probability that the audit report will find opportunities in the financial statements, namely violations of the client's accounting system. In order to support audit quality, auditors must have a skeptical and competent attitude. The formulation of the problems studied in this study are: (1) How is the effect of professional skepticism of auditors on remote audit quality during the Covid-19 pandemic. (2) How does auditor competence affect remote audit quality during the Covid-19 pandemic. (3) How does professional skepticism and auditor competence affect remote audit quality during the Covid-19 pandemic. This study aims to determine the effect of professional skepticism and auditor competence on remote audit quality during the Covid-19 pandemic. The sample method used is simple random sampling method with a sample of 50 auditors at the Bandung City Public Accountant Office. The data analysis method used in this research is using multiple linear regression analysis method using SPSS 25 software. The results of this study indicate that professional skepticism (X1) and Auditor competence (X2) has a positive and significant effect simultaneously on quality of remote audits during the covid-19 pandemic (Y).

The Effect of Framing, Halo Effect and Auditor's Experience on Audit Judgment (Study on Auditors Public Accountant Office (KAP) in Medan City)

This study aims to analyze and determine Framing, Halo Effect, and Auditor Experience on Audit Judgment. The population in this study is at the Medan KAP office, and the number of samples in this study is 50 people who work as auditors in the city of Medan. This study uses primary data from a questionnaire distributed to the research sample. Respondent data obtained and collected were then analyzed using SPSS tools. The analytical method used is descriptive statistics, classical assumption test, and multiple linear regression for hypothesis testing. Based on the data processing results using hypothesis testing, partially Framing and Halo Effect has a negative and insignificant effect on Audit Judgment. Auditor Experience has a positive and insignificant effect on Audit Judgment. Simultaneously, overall has a positive and significant influence. The predictive ability of these four variables on Audit Judgment is 32.6%, while other factors outside this research model influence the remaining 67.6%. Keywords: Audit Judgment, Framing, Halo Effect, Auditor Experience

Pengaruh Fee Audit, Kompetensi, Etika Auditor, dan Tekanan Anggaran Waktu terhadap Kualitas Audit pada Kantor Akuntan Publik (KAP) di Depok & Jakarta Tahun 2020

The purpose of this study is to discuss and determine the effect of audit fees, competence, auditor ethics and time budget pressure on audit quality at a public accounting firm in Depok. Therefore, we need an audit to clearly determine whether our company's financial statements are in accordance with the guarantee. truth and fairness. The truth and fairness of the audit is very influential on the financial statements, so the company needs an audit. An audit that is able to improve the quality of information, but on the other hand, is a good audit. The public spotlight in recent years is the low quality of audits due to the involvement of public accountants in it. Therefore, companies must also maximize Audit Quality which can be influenced by Audit Fees, Competence, Auditor Ethics, and Time Budget Pressure. This type of research is quantitative research. Samples were taken using convenience sample method. The sample consisted of 30 respondents with the positions of Auditor, Public Accountant, Manager, and Supervisor from the Trisnowati & Mariati Public Accounting Firm (KAP), Hary Suganda Public Accounting Firm (KAP), SE.AK.CPA.CA.BKP, Public Accounting Firm (KAP) ) Irfan Zulmendra, Budiandru Public Accountant Office (KAP) located in Depok & Jakarta, so that the research data analyzed were 30 respondents. The results of the study can be concluded that: (1) Audit Fee has a significant effect on Audit Quality with a significance value of tcount 0.030 <ttable 0.05; (2) Competence has a significant effect on Audit Quality with a significance value of tcount 0.000 <ttable 0.05; (3) Auditor Ethics has no significant effect on Audit Quality with a value of tcount 0.393> ttable 0.05; Time Budget Pressure has a significant effect on Audit Quality with tcount 0.000 <ttable 0.05; Audit Fee, Competence, Auditor Ethics, and Time Budget Pressure have a significant effect on Audit Quality with a value of Fcount 7.645> Ftable 2.74.
 Keywords: Audit Fee, Competence, Auditor Ethics, Time Budget Pressure, and Audit Quality

Mengelola Audit pada Tahap Perencanaan

Abstract: Purpose): This study aims to review the conformity of the implementation of financial report audit planning carried out by the XYZ Public Accountant Office with auditing standards, and get an overview of how good audit planning practices are considering the risk and management aspects of the engagement are taken into account. Methodology: The method used is descriptive qualitative combining literature studies and field studies. Public Accountant Office (KAP) XYZ (pseudonym) domiciled in Tangerang was used as the object of the case study. Results: The results show that the policies and procedures for planning audits of financial statements at KAP XYZ are generally in accordance with auditing standards and pay attention to risk, but due to time and cost factors there are exceptions to the involvement of members in planning and the use of specialists in conducting audits. Limitations: The limitations of this study are the relatively short field period, by only focusing on the study on the audit planning stage. Contribution: This study can be a comparison for auditors and KAPs, especially how the stages of planning activities are carried out, knowing their weak points (for example in the case that team members are not optimally involved in planning, even though they are executors of the audit program). In general, the study is also useful scientifically, namely linking aspects of management (management) with auditing practices at the planning stage. Keywords: 1. Audit 2. Planning Stage 3. Managing 4. Risk

The Effect of Gender Independence and Leadership Style on Audit Quality in Makassar Public Accounting Offices

This study aims to examine the effect of independence and leadership style based on the gender on audit quality at public accounting firms in Makassar City. This research is descriptive quantitative research using primary data obtained from auditors who work at the public accounting firm in Makassar. The data collection method was carried out using a questionnaire distributed to six public accounting firms with a sample of 30. The sampling technique used the saturated sampling method, based on the consideration that the auditors working at the Makassar public accounting firm represented representative auditors in South Sulawesi. The results of this study indicate that: 1) Auditor independence has a positive and significant effect on audit quality. The higher the level of independence possessed by the auditor in carrying out his duties, the higher the quality of the audit it produces. 2) Leadership style based on gender has a positive and significant effect on audit quality. This means that the better the leadership style applied by the leader, the audit quality will increase. The contribution of the independent variable to the dependent variable is 43.7% and the remaining 56.3% is the influence of the factors that influence the dependent variable that is not included in this research model.

Analysis of Financial Audit and Shariah Audit at the National Amil Zakat Agency (BAZNAS) Madiun City

The existence of groups or institutions engaged in the collection and distribution of zakat, infaq and alms funds has recently increased in number. Most of them are still not officially registered at the Ministry of Religion. As a form of accountability to mustahik, it is mandatory to carry out a financial audit and of course also a sharia audit. The Baznas of Madiun City as one of the amil zakat bodies established by law is also inseparable from these obligations, which have been financially audited by a public accounting firm and also a sharia audit by the Inspectorate General of the Ministry of Religion of the Republic of Indonesia. The purpose of this study was to analyze the problems in the findings of the sharia audit conducted by the Inspectorate General of the Ministry of Religion of the Republic of Indonesia with a financial audit conducted by the Public Accountant Office as a comparison at Baznas Madiun City. The research method uses a descriptive qualitative approach, collecting data by observation, documentation and interviews, in this case carried out with the leaders and implementers of the Madiun City Baznas. The results of this study are that there are several differences in the concept of assessment between the results of the sharia audit findings and the audit results from the Public Accounting Firm.

The Effect of Compliance Pressure, Time Budget Pressure, and Task Complexity on Audit Judgment in Public Accounting Offices, Denpasar Bali

This study aims to determine the effect of compliance pressure, time budget pressure, and task complexity on audit judgment. The population in this study all auditors who work at the Public Accounting Firm (KAP) in the Bali area contained in the 2022 Directory and the sample used is 74 respondents. Based on the results of the study, it can be seen that: (1) Obedience pressure has no significant negative effect on audit judgment, where the regression coefficient is -0.006 and sig 0.962, (2) Time budget pressure has a significant negative effect on audit judgment where the regression coefficient is -0.180 and sig 0.023, and (3) task complexity has a significant positive effect on audit judgment where the regression coefficient is -0.108 and sig 0.047. Suggestions that can be given by researchers are further researchers, so that they can examine and examine more deeply other factors not examined in this study that can affect audit judgment. Keywords: Audit judgment, Compliance pressure, Task complexity, Time budget pressure.

Impact of knowledge and professional for material considerations with experience in conjunction variables

This study aims to prove and analyze profiles that can improve the material with experience as a conjunction variable. The research method used descriptive correlative research with the source of distributing questionnaires to the selected sample of the auditor who works Central Java Public Accountant Office. The sampling technique used a purposive sampling technique so that there are 100 respondents selected. Data analysis techniques using SEM test with the results of knowledge contribute to an improved material consideration. Professional is also able to contribute to material considerations and experience capable of being a conjunction variable between knowledge and professional.

Moderating Role of Political Connection Between Audit Evidence and Audit Quality

This study aims to provide empirical evidence of the influence of the role of political connections as a moderator between audit evidence and audit quality at the Makassar Public Accountant Office. This study uses a quantitative approach and data collection using a questionnaire through a google form at Public Accountant Office in Makassar. The results showed that audit evidence had a significant positive effect on audit quality. The results of this study also show that the moderating variable of political connections cannot significantly weaken the effect of audit evidence on audit quality. This study provides evidence that public accountants at the Public Accountant Office in Makassar feel that audit evidence is an essential factor in the excellent quality of an audit assignment. Implementing a two-tier system can also reduce the degradative effect of political connections on audit quality and reduce agency conflicts in companies.