Pengaruh Independensi, Pengalaman Kerja, Objektifitas dan Integritas Internal Auditor Terhadap Kualitas Audit (Survey Pada Bank Swasta Nasional Di Wilayah Jawa Barat)

Asep Kuswara

Abstract


Unqualified opinion (WTP) is a statement given oleh independent auditor. Such statement is proclaimed in froud manner and should  be known by public. However, a sound statement given by the auditor does not necessarily mean that the organization is free from corruption, fraud or deceit. The purpose of this research is to examine the significance level of independence, working experience, objectivity and integrity to the audit quality, both partially and jointly. Survey with questionnaire was used during this research. collecting data through questionnaireson the interval auditor in national Banks headquartered in west Java.The sampling technique used purposive sampling approach. Samples were deployed in this study were 100 questionnaires in seven Bank is headquartered in West Java. Data analysis was performed by multiple regression model  This study reveals that independent, working experience, objectivity and joint integrity affect audit quality. This study also reveals that partially, working experience and integrity have significance affect on audit quality, while independence and objectivity have little significance on the audit quality.

Keywords


independence, working experience, objectivity and integrity and audit quality

Full Text:

PDF

References


Achmat Badjuri, Faktor-Faktor Yang Berpengaruh Terhadap Kualitas Audit Auditor Independen Pada Kantor Akuntan Publik (Kap) Di Jawa Tengah, Dinamika Keuangan dan Perbankan Vol. 3, No. 2, Nopember 2011, Hal: 183 - 197

Al Materneh, Ghassan F. 2011. Factors Determining the Internal Audit Quality in Banks: Empirical Evidence from Jordan. International Research Journal of Finance and Economics, (Online), Issue 73.

Alim, M. Nizarul. Trisni Hapsari dan Lilik Purwanti. 2007. Jurnal. Pengaruh Kompetensi Dan Independensi Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi. SNA X. Makassar.

Alvin A. Arens, Randal J. Elder and Mark S. Beasley, Auditing and Assurance Services and Integrated Approach, 14th edition Publisher: Pearson – Prentice Hall © 2012

Alvin A. Arens, Randal J. Elder and Mark S. Beasley, Auditing dan Jasa Assurance Pendekatan Terintegrasi Jilid 1, edisi 12 Penerbit Erlangga, Jakarta tahun 2008

Andy Dwi Cahyono, Andy Fefta Wijaya dan Tjahjanulin Domai, Pengaruh Kompetensi, Independensi, Obyektivitas, Kompleksitas Tugas, Dan Integritas Auditor Terhadap Kualitas Hasil Audit, REFORMASI ISSN 2088-7469 (Paper) ISSN 2407-6864 (Online) Vol. 5, No. 1, 2015, www.jurnal.unitri.ac.id.

Arens, Alvin A & Loebbecke, James K. 2012. Auditing, an Integrated Approach. 14th Edition. Upper Saddle River, New Jersey: Prentice-Hall, Inc.

Bella Ariviana dan Haryanto, Pengaruh Akuntabilitas, Pengetahuan, Pengalaman, Dan Independensi Terhadap Kualitas Hasil Kerja Auditor (Studi Empiris pada KAP di Kota Semarang dan Surakarta), Diponegoro Journal Of Accounting Volume 3, Nomor 2, Tahun 2014, Halaman 1-8, tahun 2014

De Angelo, L.E. 1981. Auditor Size and Auditor Quality. Journal of Accounting and Economics 3. Final Version received july 1981. p. 183-199.

Ghozali, Imam. 2013. Aplikasi Analisis Multivariate Dengan Program IBM SPSS 21 Update PLS Regresi Edisi 7. Penerbit BP Universitas Dipenogoro , Semarang

Gujarati, Damodar N, Dasar –Dasar Ekonometrika, edisi 5 tahun 2010, Penerbit Salemba.

Hekinus Manao, Modul Filosofi Auditing, PUSDIKLATWAS BPKP Tahun 2008

Icuk Rangga Bawono dan Elisha Muliani Singgih. 2010, Faktor-faktor dalam diri Auditor dan kualitas audit : Studi pada KAP Big Four di Indonesia. Symposium Nasional Akuntansi XIII Purwokerto 2010 Universitas Jenderal Sudirman Purwokerto.

J. Supranto, 2009. Statistik Teori dan Aplikasi, Edisi ketujuh Jilid 2 : Jakarta, Penerbit Erlangga.

Justinia Castellani, Kompetensi dan Independensi Auditor Pengaruhnya pada Kualitas Audit, Trikonomika Volume 7, No.2, Desember 2008, Hal. 114-121ISSN 1411-514X.

Kosasih, Ruchyat, 2000. Peranan dan Fungsi Internal Auditor, Edisi 3, PT Eresco, Bandung.

Melody Iskandar Dan Stefani Lily Indarto, Interaksi Independensi, Pengalaman, Pengetahuan, Due Professional Care, Akuntabilitas Dan Kepuasan Kerja Terhadap Kualitas Audit, 3rd Economics & Business Research Festival 13 November 2014.

Mulya E. Siregar, Deputi Komisioner Pengawasan Perbankan (OJK); Majalah Stabilitas : Laporan Utama “Bahaya Laten Bernama Fraud” http://stabilitas.co.id/home/detail/bahaya-laten-bernama-fraud Kamis 7 Mei 2015 21:2:0.

Precilia Prima Queena, Abdul Rohman. 2012 Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Audit Aparat Inspektorat Kota/Kabupaten Di Jawa Tengah Diponegoro Journal Of Accounting Volume 1, Nomor 2, Tahun 2012, Halaman 1-12 http://ejournal-s1.undip.ac.id /index.php/accounting.

Putu Diana Aginia Lestari, Desak Made Werastuti, Edy Sujana, : Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Audit Bpk Ri Perwakilan Provinsi Bali, e-Journal S1 Ak Universitas Pendidikan Ganesha Jurusan Akuntansi S1 (Volume 3 No. 1 Tahun 2015).

Pambudy, A. P., & Syairozi, M. I. (2019). Analisis Peran Belanja Modal dan Investasi Swasta Terhadap Pertumbuhan Ekonomi Serta Dampaknya Pada Kesejahteraan Masyarakat. Jurnal Ekonomi dan Bisnis, 20(1), 26-39.

Redwan Jaafar dan, Sumiyati, Ak. Modul Kode Etik dan Standar Audit, PUSDIKLATWAS BPKP Tahun 2008.

Ridho Hidayat, Andreas dan Elfi Ilham : Pengaruh pengalaman kerja, etika, integritas, dan motivasi terhadap kualitas audit (Studi empiris pada auditor BPKP Provinsi Riau), JOM FEKON Vol. 1 No.2 Oktober 2014.

Robert Tampubolon “Risk and system-Based Internal Auditing” Penerbit Elex Media Komputindo, Jakarta (2005).

Sabrina K. dan Indira Januarti, (2011), Pengaruh Pengalaman, Keahlian, Situasi Audit, Etika Dan Gender Terhadap Ketepatan Pemberian Opini Auditor Melalui Skeptisisme Profesional Auditor (Studi Kasus Pada KAP Big Four di Jakarta).

Sawyer, Lawrence B., Dittenhofer, Mortimer A., Scheiner, James H. “Sawyer’s Internal Audit”, Buku 1 Published by The Institute of Internal Auditors, Penerbit Salemba Empat (2006).

Sawyer, Lawrence B., Dittenhofer, Mortimer A., Scheiner, James H., Graham, Anne. (Contributor)/ Makosz, Paul (Contributor), “Sawyer’s Internal Auditing : The Practice of Modern Internal Auditing” Published by Inst of Internal Auditors (2012).

Standar Profesional Akuntan Publik, (SPAP) PSA no. 33 (2004:322.1) Pertimbangan Auditor Atas Fungsi Audit Intern dalam Audit Laporan Keungan.

Steven Balsam, Jagan Krishnan, and Joon S. Yang “Auditor Industry Specialization and Earnings Quality” Auditing: A Journal Of Practice & Theory Vol. 22, No. 2 September 2003, pp. 71.97.

Sudarmo, Suwardi dan Agus Yulianto, Modul Fraud Auditing yang dikeluarkan oleh Pusdiklatwas BPKP tahun 2008.

Sugiyono. 2014. Metode Penelitian Bisnis. Cetakan keenam belas. Bandung: Alfabeta.

Suharsimi Arikunto. 2010. Prosedur Penelitian. Jakarta: Rineka Cipta.

Sukrisno Agus, 2013 AUDITING (Pemeriksaan Akuntan) oleh kantor akuntan Publik. Edisi Keempat. Jakarta Penerbit Fakultas Ekonomi Universitas Indonesia.

Sukriah, Ika. Akram dan Biana Adha Inapty. 2009, Pengaruh Pengalaman Kerja, Independen, Objektifitas, Integritas dan Kompetensi Terhadap Kualitas Hasil Pemeriksaan. SNA 12 Palembang Universitas Sriwijaya.

Supriyanto, Eko B. 2006. Budaya Kerja Perbankan, Jalan Lurus Menuju Integritas. Jakarta: LP3ES.

Susilawati, Maya R Atmawinata, Pengaruh Profesionalisme Dan Independensi Auditor Internal Terhadap Kualitas Audit: Studi Pada Inspektorat Propinsi Jawa Barat, Jurnal Etikonomi Vol. 13 No. 2 Oktober 2014 P 190 – 210.

The Institute of Internal Auditors' (IIA's) International Professional Practices Framework (IPPF) 2013 Edition.

Timothy J. Louwers (Author), Robert J. Ramsay (Author), David H. Sinason (Author), Jerry R. Strawser (Author), Jay C. Thibodeau (Author), Auditing & Assurance Services, 5th Edition 5th Edition Publisher: Irwin/McGraw-Hill; 5th edition (February 1, 2012).

Trisnaningsih, Sri. 2007. Independensi Auditor dan Komitmen Organisasi sebagai Mediasi Pengaruh Pemahaman Good Governance, Gaya Kepemimpinan dan Budaya Organisasi Terhadap Kinerja Auditor. SNA X Makasar. AMKP-2.

Umi Narimawati, 2007. Riset Manajemen Sumber Daya Manusia. Pustaka Media.

Widiyanto, Joko, 2012, ”SPSS For Windows Untuk Analisis Data Statistik dan Penelitian”, Laboratorium Komputer FKIP Universitas Muhammadiyah Surakarta : Surakarta.

William C. Boynton, Raymond N. Johnson, August 2005, ©2006, Modern Auditing: Assurance Services and the Integrity of Financial Reporting, 8th Edition.




DOI: http://dx.doi.org/10.33087/eksis.v11i2.195

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Eksis: Jurnal Ilmiah Ekonomi dan Bisnis
Publisher: Faculty of Economics, Batanghari University
Jl. Slamet Ryadi, Broni-Jambi, Kodepos: 36122, Phone: 0741-668280, email: eksis.feubr@gmail.com

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.