Public Accounting Firms Research Articles

Model Sifat Kepribadian Memoderasi Hubungan Stres Kerja dan Perilaku Disfungsional Audit

This study aims to identify personality models that moderate the relationship between work stress and audit dysfunctional behaviour, in an effort to improve audit quality. Specifically, this study aims to investigate the effects of stress and audit dysfunctional behavior, focusing on the role of personality traits namely the big five personality and locus of control. The population of this research is all auditors who work at the Public Accounting Firm in the City of Semarang. The sampling technique uses purposive sampling, namely the sampling technique uses certain criteria. The criteria for the study sample were junior and senior auditor staff who had worked in KAP for at least 1 year, and 57 respondents were obtained. The analysis technique used is moderated regression analysis. Based on the results of data processing it was found that: There was no influence of work stress on dysfunctional behavior; There is no influence of personality traits on the relationship of work stress and audit dysfunctional behaviour. The personality trait in question includes five factors: openness to experience, conscientiousness, extraversion, agreeableness, and neuroticism. The findings also showed that there was no effect of locus of control on the relationship between work stress and audit dysfunctional behaviour. Locus of control is seen from external and internal aspects.

Determinan Perilaku Disfungsional Auditor Dimoderasi Sifat Machivellian

Objectives: This study aims to assess the impact of professional commitment, task complexity, and time budget pressure on auditors' dysfunctional behavior, considering Machiavellian traits as a moderating variable.Design/method/approach: Employing an associative quantitative approach, the research gathered data through the distribution of questionnaires to auditors in public accounting firms in the South Jakarta area. Probability sampling, utilizing the Slovin formula, was employed, resulting in 81 eligible respondents. Data analysis utilized the bootstrapping method, facilitated by SmartPLS version 4 software. Results/findings: The results reveal that professional commitment, task complexity, time budget pressure, and Machiavellian traits all exert a significant positive influence on auditors' dysfunctional behavior. Notably, Machiavellian traits only moderate the relationship between task complexity and auditors' dysfunctional behavior. In contrast, professional commitment and time budget pressure are not moderated by Machiavellian traits concerning auditors' dysfunctional behavior.Theoretical contribution: This study contributes to the literature by demonstrating that auditors' dysfunctional behavior is influenced by a combination of internal and external factors, supporting attribution theory.Practical contribution: The study offers insights for public accounting firms to focus on providing attention, supervision, and motivation to auditors, mitigating dysfunctional behavior and enhancing audit quality.LimitationsThis study’s limitations include its execution during peak season, leading to a predominance of junior and senior auditors responding to questionnaires, and a potential shortfall in questionnaire returns.

The Impact of Auditor Competence and Auditor Experience on Audit Judgement, Mediated by Task Complexity, within Public Accounting Firms in the City of Medan

Purpose: This research aims to investigate the intricate interplay between Auditor Competence and Auditor Experience, emphasizing their significant impact on Audit Judgment. The study also introduces Task Complexity as an intermediary variable, mediating the association between these competencies and judgment outcomes. Theoretical Framework: The research is grounded in a theoretical framework that highlights the relationships among Auditor Competence, Auditor Experience, Task Complexity, and Audit Judgment. This framework provides a conceptual basis for understanding how these variables interact and contribute to the overall audit process. Methods: Employing an associative methodological approach, the study utilizes primary data obtained through meticulously designed questionnaires. The participants consist of 173 auditors actively working in Public Accounting Firms (KAP) located in the urban expanse of Medan City. The sampling technique employed is saturated sampling to ensure a comprehensive representation of the population. Analytical pursuits involve a sequential tripartite process, including outer model analysis, inner model analysis, and hypothesis testing. Findings: The empirical analysis reveals several key insights. Firstly, Auditor Competence significantly influences Audit Judgment outcomes. Secondly, Auditor Competence has a substantive impact on Task Complexity. Thirdly, Auditor Experience significantly resonates with the tenets of Audit Judgment. Fourthly, Auditor Experience demonstrates meaningful correlations with Task Complexity. However, the relationship between Task Complexity and Audit Judgment is not statistically significant. Additionally, the intermediary effect of Task Complexity on the relationship between Auditor Competence and Audit Judgment lacks statistical substantiation. Lastly, the mediating role of Task Complexity in the association between Auditor Experience and Audit Judgment lacks empirical significance. Practical Implications: The study's findings hold practical implications for auditing practices. Firms can enhance Audit Judgment by focusing on improving Auditor Competence and strategically leveraging Auditor Experience. Understanding the nuanced relationship between these factors and Task Complexity can inform training programs and professional development initiatives within the auditing profession. Originality/Value: This research contributes to the field by offering nuanced insights into the relationships between Auditor Competence, Auditor Experience, Task Complexity, and Audit Judgment. The empirical findings provide a unique perspective, revealing both significant and non-significant associations, thereby contributing to a more comprehensive understanding of the factors influencing audit quality. This study's originality lies in its meticulous methodology and its potential to inform practical strategies for optimizing audit processes.

FAKTOR-FAKTOR YANG MEMEPENGARUHI KUALITAS AUDIT

This study aims to determine the effect of independence and time budget pressure on audit quality during the Covid-19 pandemic. The population in this study is the Public Accounting Firm in East Jakarta and Bekasi. The sample used in this study were auditors at Public Accounting Firms in East Jakarta and Bekasi, with 34 respondents using a purposive sampling method. The independent variables of this study are independence and time budget pressure. The dependent variable of this study is audit quality during the Covid-19 pandemic. The results show that independence has no significant effect on audit quality during the Covid-19 pandemic. Meanwhile, time budget pressure has a significant negative effect on audit quality during the Covid-19 pandemic.: Independence: Independence

PENGARUH INDEPENDENSI, AKUNTABILITAS DAN KOMPETENSI TERHADAP KUALITAS AUDIT

This research aims to see the influence of independence, accountability and competence on audit quality. Research analysis uses Structural Equation Mode with a Partial Least Square approach. Partial Least Square (PLS) is a variance-based structural equation analysis (SEM) that can test measurement models as well as test structural models. Researchers used primary data with a convenience sampling method in collecting data. The population in this study was 60 auditors who worked in KAP in the Palembang area. The sample in this study consisted of 46 respondents from auditors who worked at the Public Accounting Firm in the Palembang area. Research findings show that there is a partially significant positive influence between independence, accountability and competence on audit quality. The novelty of this research compared to other research lies in the analytical tools and approaches used.

Proses Audit Atas Aset Biologis: Studi Kasus di PT Andini Agro Loka oleh KAP Kanaka Puradiredja Suhartono

The audit of Biological Assets is a systematic examination to assess whether the biological assets reported by the company have been presented reasonably free from material misstatement in accordance with Indonesian Financial Accounting Standards (SAK). This apprenticeship report describes and discusses the process of conducting an audit of Biological Assets at PT AAL. The audit process starts with planning the audit, conducting the audit and reporting the audit. PT AAL is a company in the field of breeding and cattle fattening. The audit process was carried under the guidance of the Public Accounting Firm (KAP) Kanaka Puradiredja, Suhartono in accordance with the audit guidelines compiled by the KAP. Based on the audit process, that PT AAL has presented biological assets fairly in accordance with PSAK 69.

Women’s Perceptions Of Glass Ceiling In The Accounting Profession In Indonesia

This research aims to investigates the women’s perceptions of glass ceiling in the accounting profession in Indonesia. This research employs the logistic regression method. Using an online-based survey, resulting 133 respondents working in public accounting firms and private companies. This research finds that women’s perceptions about the occurrence of glass ceiling are driven by bias effects (formal performance evaluations), structural effects (professional advancement), and cultural effects (the support level from male senior leaders). Demographic variables, such as marital status and children ownership also determine the perceptions of glass ceiling. However, there is no difference between female public and private accountants regarding the perceptions of glass ceiling. This research contributes by adding empirical evidence regarding the perceptions of glass ceiling on accounting professional women in developing countries. The results of this research will helps companies focus their efforts on addressing the most influential factors to save resources by not letting talented women employees leave the companies. Furthermore, policy makers are suggested to create regulations that favor women to improve gender equality.

Stressors–performance relationship in public accounting firms: a quasi-longitudinal study

PurposeThis study aims to examine the changes in the correlations between stressors and performance in French chartered and accounting firms.Design/methodology/approachThe linkages between role stressors and performance were analyzed through a quasi-longitudinal study of 476 chartered public accountants and trainee-chartered accountants surveyed before and after the busy season, using the partial least squares approach.FindingsOnly challenge appraisals are positively related to motivation before and after the 2018 busy season. Stress arousal is positively associated with burnout and physical symptoms. However, the associations between role ambiguity and conflict, and hindrance appraisals became insignificant after the busy season. The challenge appraisals–role ambiguity linkage persisted but reduced significantly. The burnout–performance association was insignificant in the two time periods.Practical implicationsA busy season with its increased challenge stressors has positive effects on performance through motivation but also negative effects through strains, which explains the observed insignificant net impact.Originality/valueThis quasi-longitudinal study first suggests the role of appraisals, motivation and physical symptoms as mediators of the effects of role stressors on performance. Then, it aids in the broad generalization of certain findings from previous studies. Finally, it demonstrates the applicability of the partial least squares approach, which has been hitherto under-used in behavioral accounting.

COMPETENCY ANALYSIS OF AUDITORS WHO HAVE RELATIVES WITH PARTNERS IN PRODUCING QUALITY AUDITS AT PUBLIC ACCOUNTING FIRMS IN BANDUNG

Abstract. Kinship relations are a homework in itself for business actorsin developing countries to obtain competent workers. The aim of thisresearch is to determine the competency of an auditor who has a relativerelationship with a partner in producing quality audits. This research usesa qualitative method with an ethnomethodological approach in one of thelocal KAPs in the city of Bandung. It is concluded that competenceinfluences the quality of audits at Public Accounting Firms (KAP) in theBandung area. With a very strong and positive correlation category,which means that the better the audit competency, the better the auditquality.Keywords: Auditor Competency, Quality Audit

Determinan Kemampuan Auditor Mendeteksi Kecurangan

The purpose of this study was to examine the effect of workload, time pressure, and personality type on the ability of auditors to detect fraud with the moderating variable of audit experience. The method used in this study is a quantitative method using primary data. This research uses multiple linear regression models with Moderated Regression Analysis to test the effect of each variable on the auditor's ability to detect fraud. The number of samples used in this study amounted to 124 auditors who work in the Jakarta and Yogyakarta Public Accounting Firms. The results show that time pressure has a negative effect, the greater the auditor's time pressure, the lower the auditor's ability to detect fraud. Personality type has a positive effect, the higher the combination of ST (sensing and thinking) and NT (intuition and thinking) personality type, the auditor's ability to detect fraud increases. According to the research results, audit experience as a moderating variable is able to strengthen the relationship between time pressure and the combination of ST (sensing and thinking) and NT (intuition and thinking) personality types on the auditor's ability to detect fraud. On the other hand, based on the results of the study, it was found that the auditor's experience as a moderating variable was not able to strengthen the relationship between workload and the auditor's ability to detect fraud. The implications of this research are aimed at the auditors should pay more attention to these factors in order to be able to improve the auditor's ability to detect fraud. This is due to prevent fraud in an entity and so that users of auditor services have confidence that the audited financial statements do not contain misstatements. Future research is expected not only to collect data by distributing questionnaires but also to interviews or oral questions.

Pengaruh Ukuran Perusahaan Dan Opini Audit Terhadap Terjadinya Auditor Switching Dengan Dimoderasi Oleh Reputasi Auditor

This research is quantitative research which aims to determine and test the influence of company size, audit opinion, reputation of public accounting firms and auditor switching. This research uses annual financial report data on transportation and logistics sector companies that are listed on the Indonesia Stock Exchange (BEI) in the 2020-2022 period. Testing this research hypothesis uses logistic regression analysis with the SPSS 26 program with a significance level of 5.5% (0.55). The results of this research test state that partially 1) the audit opinion variable has no effect and has a negative value on auditor switching; 2) the public accounting firm's reputation variable has no effect but has a positive value on auditor switching. 3) auditor reputation has no effect and has a negative value on auditor switching and does not affect the condition of the company.

Independence, Professional Skepticism, And Audit Quality: The Moderating Role Of Audit Fees

This research investigates the impact of auditor independence and professional scepticism on audit quality, focusing on audit fees as a moderating factor in Makassar City's public accounting firms. The study employs census sampling, involving 39 auditors from eight Makassar-based public accounting firms. Hypotheses are tested using multiple linear regression via Smart PLS 3.0 software, complemented by descriptive statistical tests. The research also conducts assessments, including convergent validity, discriminant validity, composite reliability, and inner model evaluations. Results indicate that auditor independence and professional scepticism positively and significantly affect audit quality. As a moderating variable, audit fees also positively and significantly impact audit quality. These findings offer public accounting firms valuable insights, emphasising the need to evaluate and potentially adjust their policies proactively. This proactive approach can help mitigate potential risks linked to declining audit quality.

Pengaruh Etika Profesi, Kecerdasan Emosional dan Pengalaman Auditor Terhadap Kualitas Audit (Studi Empiris pada KAP di Kota Padang) Tahun 2021

This study aims to determine and examine the effect of Professional Ethics and Emotional Intelligence and Auditor Experience on Audit Quality for Auditors at Public Accounting Firms in Padang City partially and simultaneously. This study uses an associative approach, namely research that aims to analyze the relationship between one variable and another. The population in this study are auditors who work at a Public Accounting Firm in Padang City using the Saturated Sanpling method. The results of this study are as follows: Partially Professional Ethics has an effect on Audit Quality, while Emotional Intelligence and Auditor Experience partially have no effect on Audit Quality. Simultaneously the Professional Ethics of Emotional Intelligence and Auditor Experience have an effect on Audit Quality.

Pengaruh Komunikasi Pemasaran melalui Motivasi Konsumen pada Keputusan Pengguna Kartu Halo: Studi Kasus di Kota Padang, Sorong, dan Bandung

The purpose of this study was to analyze the effect of Company Size, Profitability, and Public Accounting Firm Size on Audit Report Lag (Empirical Study of Food and Beverage Sub-Sector Manufacturing Companies Listed on Bei in 2020-2022). This type of research is quantitative. The data used in this study were obtained from the official website of the Indonesia Stock Exchange regarding the annual report of food and beverage sub-sector manufacturing companies in 2020-2022. The data in this study are secondary data. The data collection method is the documentation method, which is done by collecting audited annual financial reports listed on the Indonesia Stock Exchange for the 2020-2022 period and available on the official website www.idx.co.id. The literature study method is carried out by analyzing journals, books, and other sources. This study uses descriptive statistical analysis methods, classical assumption tests, multiple linear regression analysis, coefficient of determination, and hypothesis testing. Hypothesis testing includes classical assumption tests as a condition of multiple linear regression. Company size has no effect on audit report lag with a t value of 0.633 and a significance of 0.528> 0.05. Profitability has a negative and significant effect on audit report lag with a t value of -2.991 and a significance of 0.003 <0.05. KAP size has a negative and significant effect on audit report lag with a t value of -3.096 and a significance of 0.002 <0.05.

Evaluation of the Impact of Hybrid Working on Auditors' Self-Efficacy

This study aims to evaluate the concept of hybrid working in Public Accounting Firms (KAP) and its impact on self-efficacy after the COVID-19 pandemic who previously worked remotely. This research was conducted using a qualitative research method. The data source of this research was carried out by distributing questionnaires with 53 respondents from associate to manager level who work at Public Accounting Firm and interviews with 5 resource persons from senior associate to manager level from Big Four and Non-Big Four Firms. The results showed that in implementing the hybrid concept, Firms has disseminated the Firms' policy, provided support, provided facilities for collaboration and focus, as well as provided flexibility in determining work schedules. Self-efficacy arising from hybrid working shows experience, expertise, confidence, motivation, and auditor performance help auditors adapt to hybrid work. For this reason, this study recommends that the hybrid working model can be continued as a new working trend of auditors in KAP. This research is still limited to auditors below manager level and does not represent all KAP in Indonesia. This research provides an understanding of the concept of hybrid working which is a new work style choice in the auditor environment by looking at the auditor's personal self-efficacy.

The DETERMINANTS OF AUDIT QUALITY AT PUBLIC ACCOUNTANT FIRMS IN SEMARANG CITY

Audit quality is still widely questioned by the public because there are still various public assessments in assessing public accountant firms, this assessment can be measured by the competence of auditors who are evaluated in the audit process. Apart from problems related to auditor competence, the same is the case with auditor integrity and ethics, which are factors that determine the audit quality of a public accountant firm. This study aimed to determine the effect of independence, auditor ethics and work experience on audit quality. This study uses quantitative methods with primary data obtained from distributing questionnaires. The population in this study were all senior auditors and junior auditors at KAP in Semarang with the Convenience Sampling technique. Researchers managed to collect 30 respondents. Data analysis was performed using multiple linear regression. Based on this study, the variables of independence, auditor ethics and work experience affect audit quality.

Formulation of Development Strategy of Public Accountant, A Case on KAP D & BCS Semarang

This study aims to formulate an appropriate strategy for developing KAP D BCS using the Quantitative Strategic Planning Matrix (QSPM). The quantitative data in the form of the number of Public Accountants (AP) and Public Accounting Firms (KAP) obtained from the Directory of Public Accounting Firms and Public Accountants during 2010–2022, as well as literature studies. The qualitative data were obtained through observation, interview, and questionnaires. The data was analyzed using EFE Matrix, IFE Matrix, SWOT Matrix Diagram, TOWS Matrix, and QSPM. The analysis of the IFE and EFE matrixes respectively resulted in the total score of 0.63 and 0.08 which indicate aggressive strategy in particularly development strategy in the IE matrix. The assessment using QSPM ended up with innovation strategy that provides the highest total attractiveness value. The KAP can utilize information technology to support the process in providing assurance and non-assurance services, such as digitizing audit working papers (KKP), audit programs and procedures, training and library of the audit materials enabling them to be accessed from any place, and developing websites and digitizing HR data.

Beyond Numbers: The Dance of Determinants in Audit Report Timing for Indonesian Stock Exchange Manufacturers (2018-2020)

The purpose of this research was to determine the effect of audit tenure and Public Accounting Firm (KAP) reputation on the timeliness of submitting financial reports (report lag) of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The samples for this research were collected from 112 companies over a period of 3 years, so the total number of samples obtained were 336. The testing of hypotheses in this research is done using logistic regression. The research results show that tenure audits influence the report lag, but KAP reputation does not influence the report lag

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.