The Influence of Competency, Independency, and Professionalism on Audit Quality

(Empirical Study in Accounting Firms in Central Java)

  • Dewi Kartika Universitas Jenderal Soedirman Purwokerto
  • Bambang Agus Pramuka Universitas Jenderal Soedirman
Keywords: Audit Quality, Competency, Independency, Professionalism

Abstract

The purpose of this research is to examine the influence of competency, independency, and professionalism on audit quality. Competency, independency, and professionalism are three characteristics of a competent auditor. The population of this research is the auditor of accounting firms in Central Java. The samples of this research are employees of auditors working at accounting firm (KAP) Budiman, Wawan, Pamudji Tegal, KAP Wartono & Fellow Surakarta, KAP Sophian Wongsaro Semarang, KAP Heliantono & Semarang Branch.  Forty-five questionnaires are employed in this study. Before the hypotheses testing, validity and reliability tests are run to determine the validity and reliability of the data. Hypothesis testing techniques use regression analysis. These research results show that competency, independency, professionalism influence the quality of the audit. However, these results have to be cautiously interpreted since only a few auditors’ questionnaires were worth analyzing. Future studies may increase the number of KAPs from other districts in Indonesia or using not only auditors from accounting firms but also government auditors or internal auditors.

References

Agusti, R. & Pertiwi, N. P. (2013). Pengaruh Kompetensi, Independensi Dan Profesionalisme Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik Se Sumatera), thesis, Universitas Riau

Alaraji, F. A. A. S., Al-Dulaimi, Z. Y. S., Sabri, T. M. M., & Ion, E. I. (2017). Factors affecting the quality of external auditing services, Proceedings of the 11th International Conference on Business Excellence, 557-568. DOI: 10.1515/picbe-2017-0060.

Al-Khaddas, H., Al-Nawas, R., & Ramadan, A. (2013). Factors affecting the quality of Auditing: The Case of Jordanian Commercial Banks, International Journal of Business and Social Science Vol. 4 No. 11 (September), 206-222.

Ashari, R. (2011). Pengaruh Keahlian, Independensi, Dan Etika Terhadap Kualitas Auditor Pada Inspektorat Provinsi Maluku Utara, thesis, Universitas Hasanudin.

Abdelrahman, A. N., Khaled Z. L., & Ahmed F. E. (2014). Measuring Audit Firms' Intellectual Capital as a Determinant of Audit Quality: A Suggested Model. Journal of Modern Accounting and Auditing. 10 (1), 59-79.

Alim.M. N., et al., (2007), Pengaruh Kompetensi dan Independensi Terhadap Kualitas Audit dengan Etika Auditor sebagai Variabel Moderasi, Simposium Nasional Akuntansi X Unhas Makssar.

Christiawan, Y.J. (2002). Kompetensi dan Independensi Akuntan Publik: Refleksi Hasil Penelitian Empiris. Journal Directory: Kumpulan Jurnal Akuntansi dan Keuangan Unika Petra. Vol. 4 / No. 2.

Elfarini, E. C. (2007). Pengaruh Kompetensi dan Independensi Auditor terhadap Kualitas Audit. Penelitian. Universitas Negeri Semarang.

Ghozali, I. (2012). Aplikasi Analisis Multivariate Dengan Program SPSS. Cetakan, Keempat. Semarang: Badan Penerbit Universitas Diponegoro.

IAI. (2001). Standar Profesi Akuntan Publik. Jakarta. Salemba Empat.

Irwansyah. (2010). Pengaruh ketaatan kompetensi dan independensi akuntan public terhadap profesionalisme akuntan publik dan implikasinya atas kualitas audit, survei pada akuntan publik yang menjadi anggota FAPB. Disertasi. Universitas Padjajaran Bandung.

Jensen, M. C. & Meckling W. H. (1976). Teori perusahaan: perilaku manajerial, biaya badan dan struktur kepemilikan. Jurnal ekonomi keuangan, 3, 350-360.

Lesmana, R. & Machdar, N. M. (2015). Pengaruh Profesionalisme, Kompetensi, dan Independensi Auditor Terhadap Kualitas Audit. Thesis, Fakultas Ekonomi Institut Teknologi dan Bisnis Kalbis.

Myers, J. N., Myers, L. A. & Omer, T. C. (2003), Exploring the term of the auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation, The Accounting Review, 78, (July), 759–778.

Mulyadi. (2010). Auditing.Edisi 6 buku. Jakarta: Penerbit Salemba Empat.

Paramita, A. & Latrini, Y. (2015). Pengaruh Ukuran Perusahaan, Umur Publikasi, Masa Perikatan Audit, Pergantian Manajemen pada Kualitas Audit. Thesis, Fakultas Ekonomi dan Bisnis Universitas Udayana Bali.

Pritama, Y., Supriana, T., & Torong, Z. B. (2017). The Factors of the Infuence on Audit Quality at The Inspectorate General of Ministry of Environment and Foresty, Advances in Economics, Business and Management Research (AEBMR), volume 46, 249-252.

Nisa, V. F. (2013). Analisis Faktor Eksternal Dan Internal Yang Mempengaruhi Penghentian Prematur Atas Prosedur Audit (Studi Empiris Pada Kap Di Semarang). Thesis, Universitas Diponegoro

Robkob, P., Sangboon, K., L. & Ussahawanitchakit, P. (2012). The influence of audit independence, audit professionalism, and audit quality on audit value creation: An empirical study of Tax Auditors in Thailand. Review of Business Research. 12 (1): 54

Saputro, T. B. (2017). Pengaruh Kompetensi, Independensi, Dan Keahlian Profesional Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik Budiman Wawan Pamudji & Rekan Tegal). Politeknik Harapan Bersama.

Sulanjaku, M. & Shingjergji, A. (2015). An Overview of Factors Affecting Auditing Quality in Albania, Academic Journal of Interdisciplinary Studies, Vol 4 No 3 S1, 223-228. DOI:10.5901/ajis.2015.v4n3s1p223

Thongchai, C. & Ussahawanitchakit, P (2015). Audit specialization and audit success: an empirical investigation of certified public accountants (CPAs) in Thailand, The Business and Management Review, Volume 7 Number 1, 395-407.

Tjun, M. S. (2012). Pengaruh Kompetensi dan Independensi Auditor Terhadap Kualitas Audit. Penelitian. Universitas Kristen Maranatha.

Yazid, H. & Suryanto, T. (2016). An Investigation of Factors Influencing Audit Quality According to Islamic Audit: A Study for the Jakarta Islamic Index, International Journal in Economics and Business Administration, Volume IV, Issue 1, 20-38.
Published
2019-11-30
How to Cite
Kartika, D., & Pramuka, B. (2019, November 30). The Influence of Competency, Independency, and Professionalism on Audit Quality. Journal of Accounting and Strategic Finance, 2(2), 157-169. https://doi.org/https://doi.org/10.33005/jasf.v2i2.58