ANALISIS FAKTOR YANG MEMPENGARUHI KUALITAS HASIL AUDIT DI INSPEKTORAT JENDERAL KEMENTRIAN PERTANIAN
DOI:
https://doi.org/10.31334/transparansi.v3i2.1120Keywords:
Audit quality, AuditorAbstract
The purpose of this study is to examine and analyze the extent to which the influence of Auditor Competence, Auditor Independence and Professional Ethics on the Quality of Audit Results. The research was done by quantitative approach. The population in this study is all auditors and prospective auditors at the Inspectorate General of the Ministry of Agriculture of the Republic of Indonesia amounted to 160 people. Sampling technique is done by simple random sampling with the number of samples of the study amounted to 115 respondents Data analysis techniques in this study using multiple linear regression analysis. The result of the research shows that there is no significant influence between the auditor's competence with the quality of the audit result and there is no significant influence between the auditor independence and the quality of the audit result. While professional ethics significantly influence the quality of audit results. Together the competence, independence and professional ethics affect the quality of audit results. For further research is expected to use a questionnaire with a wider coverage and expected to use more variables that affect the quality of audit results.References
Alim, M. Nizarul 2007, Pengaruh Kompetensi dan Independensi terhadap Kualitas Auditor dengan Etika auditor sebagai variabel moderasi, Simposium Nasional Akuntansi X
Arifin, 2005, Tinjauan Prespektif Teori Keagenan (Agency Theory), Univesitas Diponegoro Semarang.
Amir Abadi Jusuf 2003, Auditing Pendekatan Terpadu, Jakarta, Salemba Empat.
Arens, Alvin, A. dan James, K. Loebbecke. 2006. Auditing and Assurance Service An Integrated Approach. International Edition, Eleventh Edition. NewJersey: Prentice-Hill Inc.
Arie Wibowo dan Hilda Rosieta 2010, Faktor-faktor Determinasi Kualitas Audit. Suatu Study Dengan Pendekatan Earnings Surprise Benchmark. Badan Penerbit Universitas Indonesia, Jakarta.
Audit Charter PT Asuransi Indonesia, Standar Audit (2006)
Badan Pengawasan Keuangan dan Pembangunan, 2008, Kode Etik dan Standar Audit, Edisi Ke Empat, Pusat Pendidikan dan Pelatihan Pengawasan.
Badan Pemeriksa Keuangan Republik Indonesia, 2007. Peraturan BPK_RI N0. 1 tentang Standar Pemeriksaan Keuangan Negara (SPKN)
De Angelo. L.E. (1981). Auditor independence, “low balling†and disclosure regulation. Journal of Accounting and Economics 3, 113-127.
Deis, D. R. dan Gary A. Giroux. 1992. “Determinants of Audit Quality in the Public Sector.†The Accounting Review, (July): 462-479.
Ghozali, I. 2009. Aplikasi Analisis Multivariate dengan Program SPSS. Badan Penerbit Universitas Diponegoro. Semarang.
Elfarini, Eurike Christina, Pengaruh Kompetensi dan Independensi Auditor terhadap Kualitas Audit (Studi Empiris pada Kantor Akuntun Pablik di Jawa Tengah), Skripsi, Fakultas Ekonomi Universitas Negeri Semarang, 2007
Hadijah, S. 2005. Pengaruh Motivasi Auditor terhadap Kualitas Hasil Pemeriksaan, Maksi UI, 2005.
Halim, Abdul 2007, Akuntansi Keuangan Daerah, Salemba Empat.
Harahap, Sofyan Safri,. 1991. Auditing Kontemporer, Surabaya: Erlangga.
Ikatan Akuntan Indonesia. 2008. Standar Profesional Akuntan Publik. Jakarta: Penerbit Salemba Empat.
Janti Soegiastuti, 2005, Persepsi Masyarakat Terhadap Independensi Auditor Dalam Penampilan (Studi Empiris Pada Analis Kredit BKK Jawa Tengah), Tesis Program Pasca Sarjana Magister Sains Akuntansi UNDIP.
Jogiyanto, 2004, Metodologi Penelitian Bisnis: Salah kaprah dan Pengalaman-pengalaman, Yogyakarta, BPFE Yogyakarta.
Jusup, H, 2001, Auditing, Yogyakarta, Sekolah Tinggi Ilmu Ekonomi YKPN.
Komalasari, Agrianti. 2003, Analisis Pengaruh Kualitas Auditor dan proxi going concern terhadap opini audit, Univeristas Gajah Mada. Tesis tidak untuk dipublikasikan.
Kurnia, S, Rahayu, 2010 Auditing Konsep Dasar dan Pedoman Pemeriksaan Akuntan Publik, Yogyakarta, Graha Ilmu.
Kusharyanti. 2003. Temuan penelitian mengenai kualitas audit dan kemungkinan topik penelitian di masa datang. Jurnal Akuntansi dan Manajemen (Desember). Hal. 25-60.
Lastanti Sri, Hexana. Tinjauan Terhadap Kompetensi dan Independensi Akuntan Publik: Refleksi atas Skandal Keuangan. Media Riset Akuntansi, Auditing dan Informasi Vol. 5 No. 1 April 2005. Hal 85-89
Libby, R., and D. M. Frederick. 1990. Experience and the ability to explain audit ï¬ndings. Journal of Accounting Research 28 (Autumn): 348–367.
Mardiasmo, 2002, Akuntansi Sektor Publik, Andi: Yogyakarta.
Mardiasmo, 2006. Perwujudan Transparansi dan Akuntabilitas Publik Melalui Akuntansi Sktor Publik: Suatu Sarana Good Governance. Jurnal Akuntansi Pemerintahan. (Mei): 1-3.
Masri Singarimbun, Sofian Effendi, 1995Metode Penelitian Survei, LP3ES, Jakarta.
Mayangsari, S. 2003. Pengaruh Keahlian Audit dan Independensi terhadap Pendapat Audit: Suatu Kuasieksperimen. Jurnal Riset Akuntansi Indonesia Vol. 6 No. 1. Januari.
Miller L., Rankin, N, Dan Neathy, F. 2001. Competency Frameworks in UK Organization.
Mulyadi, 2002; Auditing, Edisi 6 Jakarta: Salemba Empat.
Murtanto (1998), dalam Tesis yang berjudul Identifikasi Karakteristik Keahlian Audit Auditor Independen di Indonesia.
Nordiawan Deddi, 2006, Akuntansi Sektpr Publik. Salemba Empat. Jakarta.
Nur Pratiwi, Mega, 2011, Tesis: Pengaruh Kompetensi dan Independensi Auditor serta masa penugasan audit terhadap Kualitas Hasil Audit (Studi Empiris pada Polda Banten)
Orbawati Titik, 2010, Tesis yang berjudul Analisis Pengaruh Independensi, Motivasi, dan Kompetensi Auditor Terhadap Kualitas Hasil Audit.
Peraturan Menteri Negara Pendayagunaan Aparatur Negara, 2008, Standar Audit Aparat Pengawasan Intern Pemerintah,
Santoso Singgih, 2001, Buku Latihan SPSS Non Parametrik. PT. Gramedia Jakarta.
Shockley, Randolph A, 1981, “Perceptions of Independence: An Empirical Analysisâ€, The Accounting Review, October, pp. 785 – 800.Ari Wibowo dan Hilda Rossieta (2010) DeAngelo (1981).
Suartana, Wayan, 2010, Akuntansi Keperilakuan: Teori dan Implementasi, Penerbit Andi, Yogyakarta.
Sugiono, 2012, Metode Penelitian Bisnis, Alfabeta, Bandung.
Suhayati, E, Auditing Konsep Dasar dan Pedoman Pemeriksaan Akuntan Publik, Yogyakarta, Graha Ilmu, 2010.
Sunyoto, Danang, 2011. Analisis Regresi dan Uji Hipotesis, Yogyakarta, Center for Academic Publising Service (CAPS).
Supriyono, 1988, Auditing: Faktor-faktor Yang Mempengaruhi Independensi Penampilan Akuntan Publik. Suatu Hasil Penelitian Empiris di Indonesia. Yogyakarta: BPFE.
Taufiq, Muh. Efendy, 2010, dalam Tesis yang berjudul Pengaruh Kompetensi, Independensi dan Motivasi Terhadap Kualitas Audit Aparat Inspektorat Dalam Pengawasan Keuangan Daerah (Study Empiris pada Pemerintah Kota Gorontalo).
Widagdo, 2002. Pengaruh Atribut-atribut Kualitas Auditor terhadap Kepuasan Klien pada Kantor Akuntan Publik.
Downloads
Additional Files
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License
Please find the rights and licenses in Transparansi : Jurnal Ilmiah Ilmu Administrasi By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
- License
The commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-ShareAlike 4.0 International License.
2. Author(s)' Warranties
The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3. User Rights
Transparansi : Jurnal Ilmiah Ilmu Administrasi spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Transparansi : Jurnal Ilmiah Ilmu Administrasi permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Transparansi : Jurnal Ilmiah Ilmu Administrasi on distributing works in the journal and other media of publications.
4. Co-Authorship
If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. Transparansi : Jurnal Ilmiah Ilmu Administrasi will not be held liable for anything that may arise due to the author(s) internal dispute. Transparansi : Jurnal Ilmiah Ilmu Administrasi will only communicate with the corresponding author.
5. Miscellaneous
Transparansi : Jurnal Ilmiah Ilmu Administrasi will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. Transparansi : Jurnal Ilmiah Ilmu Administrasi editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.
Every accepted manuscript should be accompanied by "Copyright Transfer Agreement"prior to the article publication.
