PENGARUH INDENPENDENSI DAN PROFESIONALISME AUDITOR TERHADAP KINERJA AUDITOR GUNA MEMPERTAHANKAN KUALITAS AUDIT

Ahmad Mukoffi; Yosepha Cristina Perawati; Sukarno Himawan Wibisono

doi:10.33366/ref.v9i2.3034

PENGARUH INDENPENDENSI DAN PROFESIONALISME AUDITOR TERHADAP KINERJA AUDITOR GUNA MEMPERTAHANKAN KUALITAS AUDIT

Ahmad Mukoffi, Yosepha Cristina Perawati, Sukarno Himawan Wibisono

Abstract

This study aims to determine how the influence of independent variables and auditor professionalism on auditor performance. The type of data that has been used in this study was quantitative data with 60 samples of public accounting firms in East Java. The population in this study were 150 auditors using the purposive random sampling method obtained using a good questionnaire to be analyzed using SPSS version 26. The results of this study indicate that the independent variable and professionalism The independent variable shows a t-count value of 6.459 with a significance of 0.025 <0.05, and the professionalism variable has a value of 3,460 with a significance of 0.000 which shows the effect on auditor performance. The auditor has a significant positive effect on the auditor's performance which shows that the independent and professional attitude of the auditor is an attitude that must be possessed by an auditor in carrying out an audit.

Keywords

independence; professionalism; auditor performance

Full Text:

PDF

References

Adhi, N. I. B. S. & Wayan, R. I. (2015). Pengaruh Profesionalisme, Etika Profesi dan Pelatihan Auditor Terhadap Kinerja Auditor Pada Kantor Akuntan Publik di Bali Ida. EJurnal Akuntansi Universitas Udayana.

Afifah, U., Sari, R. N., Anugerah, R., & Sanusi, Z. M. (2015). The Effect Of Role Conflict, Self-Efficacy, Professional Ethical Sensitivity On Auditor Performance With Emotional Quotient As Moderating Variable. Procedia Economics And Finance. Https://Doi.Org/10.1016/S2212-5671(15)01222-8

Alaswad, S. A. M., & Stanišić, M. (2016). Role Of Internal Audit In Performance Of Libyan Financial Organizations. International Journal Of Applied Research.

Sartono, A.M. (2015). Profesionalisme Dan Kepuasan Kerja Terhadap Kinerja Auditor. The Asia Pacific Journal Of Management Studies.

Arumsari, A. L., & Budiartha, I. K. (2016). Pengaruh Profesionalisme Auditor, Independensi Auditor, Etika Profesi, Budaya Organisasi, Dan Gaya Kepemimpinan Terhadap Kinerja Auditor Pada Kantor Akuntan Publik Di Bali. E-Jurnal Akuntansi Universitas Udayana.

Aswar, K., Ermawati, Wiguna, M., & Hariyani, E. (2020). A Conceptual Framework On The Audit Quality In The Government Internal Audit In Indonesia. Information Management And Business Review. Https://Doi.Org/10.22610/Imbr.V12i1(I).3012

Cahyasumirat, G. (2016) Pengaruh Profesionalisme Dan Komitmen Organisasi Terhadap Kinerja Internal Auditor, Dengan Kepuasan Kerja Sebagai Variabel Intervening (Studi Empiris Pada Internal Auditor PT. BANK ABC)

Futri, S., & Juliarsa, G. (2014). Pengaruh Independensi, Profesionalisme, Tingkat Pendidikan, Etika Profesi, Pengalaman, Dan Kepuasan Kerja Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik Di Bali. E-Jurnal Akuntansi.

Gani, L., & Jermias, J. (2016). Investigating The Effect Of Board Independence On Performance Across Different Strategies. International Journal Of Accounting. Https://Doi.Org/10.1016/J.Intacc.2006.07.009

Ghadhab, A. K., Matrood, A. K., & Hameed, A. M. (2019). Factors Affecting The Quality Of External Auditor Performance: An Analytical Study Of The Opinions Of Auditors Working In Iraqi Audit Firms And Companies. Academy Of Strategic Management Journal.

Hadisantoso, E., Sudarma, M., Mediaty, Rura, Y., Kurniaty, & Susanto, A. B. (2020). The Effect Of Professionalism, Auditors Human Resource Competency And Executive Follow Up Commitment On Internal Auditors Performance. International Journal Of Innovation, Creativity And Change.

Istiariani, I. (2018). Pengaruh Independensi, Profesionalisme, dan Kompetensi Terhadap Kinerja Auditor BPKP (Studi Kasus Pada Auditor BPKP Jateng). Jurnal Islamadina, Vol. 19 No. 1.

Jaya, S. M., Sudarma, M., & Roekhudin, R. (2018). Role Of Auditor Performance Mediation In Acceptance Of Auditor Dysfunctional Behavior: Attribution

Theory Perspective And Role Theory. Jurnal Aplikasi Manajemen.Https://Doi.Org/10.21776/Ub.Jam.2018.016.04.14

Kartikarini, N., & Sugiarto. (2016). Pengaruh Gender, Keahlian Dan Skeptisisme Profesional Terhadap Kemampuan Auditor Mendeteksi Kecurangan (Studi Pada Badan Pemeriksa Keuangan Republik Indonesia). Simposium Nasional Akuntansi.

Kurniawan, D. S. A., Nadirsyah, & Abdullah, S. (2017). Pengaruh Independensi Auditor, Integritas Auditor, Profesionalisme Auditor, Etika Profesi Dan Gaya

Kepemimpinan Terhadap Kinerja Auditor Di BPK Perwakilan Provinsi Aceh. Jurnal Magister Akuntansi.

Kwabena, K. A. (2017). Effects Of Internal Audit Quality On Financial Performance Of Firms Listed In The Nairobi Securities Exchange. Thesis.

Liu, Y., Miletkov, M. K., Wei, Z., & Yang, T. (2015). Board Independence And Firm Performance In China. Journal Of Corporate Finance. https://Doi.Org/10.1016/J.Jcorpfin.2014.12.004

Marita, & Gultom, Y. P. S. (2018). Pengaruh Profesionalisme Etika Profesi Independensi Motivasi Dan Komitmen Organisasi Terhadap Kinerja Auditor Internal. Jurnal Penelitian Ekonomi Dan Akuntansi.

Mukoffi, A., & Soebagio, A. S. (2017). Pengaruh Nilai–Nilai Religius Terhadap Independensi Auditor Guna Mempertahankan Kualitas Audit. Referensi: Jurnal Ilmu Manajemen dan Akuntansi, 3(2), 8-12.

Naibaho, F. N. (2014). Pengaruh Independensi Auditor Dan Kinerja Auditor Terhadap Kualitas Audit (Survei Pada Kantor Akuntan Publik Di Bandung). Mckinsey Quarterly. International Journal Of Research In Business And Social Science (2147-4478). Https://Doi.Org/10.20525/Ijrbs.V8i3.202

Nuraini, L. (2017). Pengaruh Independensi, Gaya Kepemimpinan, Dan Budaya Organisasi Terhadap Kinerja Auditor (Studi Empiris Pada Kantor Akuntan

Publik Yogyakarta Dan Solo). Jurnal Profita.

Okolie, A. O. (2014). Auditor Tenure, Auditor Independence And Accrual –Based Earnings Management Of Quoted Companies In Nigeria. European Journal Of Accounting Auditing And Finance Research.

Peytcheva, M. (2014). Professional Skepticism And Auditor Cognitive Performance In A Hypothesis-Testing Task. Managerial Auditing Journal.

Https://Doi.Org/10.1108/MAJ-04-2013-0852

Prabhawa, K. A., Herawati, N. T., & Putra, I. M. P. A. (2014). Pengaruh Supervisi, Provesionalisme, Dan Komunikasi Dalam Tim Pada Kinerja Auditor Perwakilan BPKP Provinsi Bali. E-Jurnal Akuntansi Universitas Pendidikan Ganesha Jurusan Akuntansi Program S1.

Pratiwi, T.E., & Ghofar, A. (2016). The Mediation Role Of Job Satisfaction On The Influence Of Auditors’ Independence And Professionalism Towards The Internal Auditors’ Performance. Imperial Journal Of Interdisciplinary Research (IJIR).

Pratiyaksa, I., & Widhiyani, N. (2016). Pengaruh Teknik Audit Berbantuan Komputer, Pelatihan Profesional, Dan Etika Profesi Terhadap Kinerja Auditor. E-Jurnal Akuntansi.

Ramadhanty, R. W. (2013). Pengaruh Pengalaman,Otonomi, profesionalisme, dan Ambiguitas Peran Terhadap Kinerja Auditor Pada Kap Di DIY. Nominal, Barometer Riset Akuntansi Dan Manajemen. Https://Doi.Org/10.21831/Nominal.V2i2.1664

Safitri, D. (2014). Pengaruh Independensi Auditor Dan Gaya Kepemimpinan Terhadap Kinerja Auditor Dengan Komitmen Organisasi Sebagai Variabel Intervening. Jurnal Ilmiah konomi Dan Bisnis.

Salju, S., Rismawati, R., & Bachtiar, M. D. (2016). Pengaruh Kompetensi Dan Independensi Terhadap Kinerja Auditor Pemerintah Kabupaten Luwu Timur. Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen Dan Akuntansi. Https://Doi.Org/10.35906/Je001.V4i2.98

Sapariyah, R. A. (2011). Pengaruh Good Governance Dan Independensi Auditor Terhadap Kinerja Auditor Dan Komitmen Organisasi (Survey Pada Kantor Akuntan Publik Di Surakarta). Jurnal Ekonomi Bisnis Dan Perbankan.

Shan, Y. G. (2019). Managerial Ownership,Board Independence And Firm Performance. Accounting Research Journal. Https://Doi.Org/10.1108/ARJ-09-2017-0149

Sofian, S., & Lindrawati, L. (2011). Pengaruh Profesionalisme Auditor Terhadap Pertimbangan Tingkat Materialitas Pada Kantor Akuntan Publik Di Surabaya. Jurnal Akuntansi Kontemporer.

Sularsih, H. (2017). PENGARUH Gender Terhadap Independensi Auditor Kota Malang. Referensi: Jurnal Ilmu Manajemen Dan Akuntansi. Https://Doi.Org/10.33366/Ref.V4i2.521

Tawakkal, M. Y. R. (2019). The Effect Of The Auditor? Personal Characteristic on Audit Dysfunctionnal Behavior. International Journal Of Science And Research (IJSR).

Wangithi, M. L. (2016). Effect Of Auditing On Financial Performance Of Water And Sanitation Company In Kirinyaga County, Kenya. Journal Of Finance And Accounting. Https://Doi.Org/10.11648/J.Jfa.20160405.14

Yolandra, A. S., Sumiadji, & Handayawati, K. U. (2020). The Influence Of Independence, Competence, Work Experience, And Professional Ethics On Auditor’s Performance: Empirical Study Done To Public Accounting Firms In East Java. International Journal Of Advances In Scientific Research And Engineering.

Https://Doi.Org/10.31695/Ijasre.2020.3388.

DOI: https://doi.org/10.33366/ref.v9i2.3034

Abstract - Print this article - Indexing metadata - How to cite item - Finding References Review policy - Email this article (Login required) - Email the author (Login required)