Bahasa Indonesia
Paraphrase Jurnal Ilmiah Akuntansi
Disusun Oleh:
Trisna Nugraha Pamungkas
27212481
Laporan
yang Disusun untuk Memenuhi Tugas Akhir Bahasa Indonesia mengenai Paraphrase
Jurnal Ilmiah Akuntansi
Dosen: Dr. Toto Sugiharto
SMAK’6
FAKULTAS
EKONOMI
UNIVERSITAS
GUNADARMA
2013
THE
EFFECT OF INDEPENDENCE, COMPETENCE, AND PROFESSIONALISM
QUALITY
OF AUDIT
MIKHAIL EDWIN NUGRAHA
ABSTRACT
Great confidence of users of
audited financial statements and other services provided by public accountants,
public accountants requires attention to the quality of the audit. This study
aims to analyze the influence of independence, competence, and professionalism
on audit quality. Quality audit is the possibility (joint probability) where
the auditor will discover and report violations to the client's accounting
system. High quality audits will produce reliable financial reports as a basis
for decision making. In addition, the auditor must comply with applicable laws
and regulations and avoid actions that may discredit the profession. This is
related to the principle of professional behavior of an auditor. Object of this
study is the independent auditor in Surabaya. The research data was obtained
from 47 respondents from 21 public accounting firm. The sampling technique using
convenience sampling. Data analysis using validity, reliability testing, and
linear regression. The results of this study indicate that the independence and
professionalism does not have a significant positive effect on audit quality,
while there is a positive significant effect on the competence of audit
quality.
Keywords: Public Accounting, Audit Quality,
Independence, Competence, Professionalism.
INTRODUCTION
Great confidence of users of
audited financial statements provided by public accountants, public accountants
requires attention to the quality of the audit. According to De Angelo (1981)
in Alim et al. (2007), defines audit quality as the probability (joint
probability) in which an auditor will discover and report the violations that
exist in the accounting system of its clients. High quality audits will produce
reliable financial reports as a basis for decision making. According
Christiawan (2002) in ddkk Alim. (2007), audit quality is determined by two
things, namely competence and independence. In accordance with its
responsibility to raise the level of reliability of the financial statements of
a company, a certified public accountant in the audit must be independent.
Audior have to be honest not only to the management and owners of the company,
but also to creditors and other parties who put confidence in audited financial
statements. According to Rai (2008) in Sukriah et al. (2009), the competence of
the auditor is required by a qualified auditor to conduct the audit properly.
According Djaddang and Court (2002) in Rahmawati and Winarna (2002), the
auditor must have competence includes two elements, namely knowledge and
experience. According Kusharyanti (2003), in auditing, auditors need the
knowledge of the general and specific auditing, knowledge of auditing and
accounting, as well as understand client. Auditor industry has experienced a
better understanding of the financial statements. They are also better able to
provide a reasonable explanation of the errors in the financial statements and
to classify errors based on the audit objectives and the structure of the
underlying accounting system, so that will affect audit quality produced. Each practitioner
shall comply with applicable laws and regulations and should avoid all actions
that may discredit the profession (IAIP, 2007-2008). This study is a replica of
the research conducted Sukriah et al. (2009) with a different object, namely
the Office of the Public Accountant in Surabaya and the period of the study.
The problems of this research is how to influence the independence, competence,
and professionalism on audit quality. In accordance with the formulation of the
problem, the purpose of this study was to demonstrate the effect of
independence, competence, and professionalism on audit quality are produced.
STUDY
OF LITERATURE AND HYPOTHESIS DEVELOPMENT
Effect
of Independence on Audit Quality
The independence is one of the
important characters in auditing. An auditor must have an independent attitude,
because the auditor must be independent of the interests of clients and other
interested parties with the financial statements. If the auditor has an
independent attitude, it will be regardless of any interest. He will audit
correctly without having to load any party. Assessment will reflect the actual
condition of the company examined. Thus, the guarantee of the reliability of
the audit of the financial statements can be trusted by all parties concerned.
According Singgih and Bawono (2010), the higher the level of independence that
is applied by the auditor, the better the quality of the resulting audit by the
auditor. Based on these explanations, the hypothesis can be structured as
follows:
H1: The auditor's independence has a positive
effect on audit quality.
Competence
influence on Audit Quality
Competence qualifications auditor
is required by the auditors to conduct audits properly. In conducting the audit,
an auditor must have a good personal quality, knowledge, and special skills in
the art. According Suraida (2008) in Sukriah (2009), competencies related to
professional skills possessed by the auditor as a result of formal research,
professional exams, and participation in training, seminars, and symposia. While
the quality of the auditor's audit finding relates to the possibility of fraud
that occurred and determine the client's accounting system and reported in the
audited financial statements. An auditor who has sufficient knowledge and
experience to better understand and know the various issues in more depth in
the environmental audit clients. Based on the above, it can be arranged
following hypothesis:
H2: The auditor's competence has a
positive effect on audit quality.
Effect
of Professionalism on Audit Quality
Professionalism is an important
thing that should be applied to every public accountant in performing the tasks
in order to achieve an adequate audit quality. The results of the study Kopp,
Morley, and Rennie (2007) in Singgih and Bawono (2007), proving that the public
trust the financial statements if the auditor had to use professional
skepticism in the audit process. At the time of auditing, the auditor should maintain
professional skepticism. That's because if an auditor is no longer able to
maintain professional skepticism, the audited financial statements can’t be
trusted anymore. According Nearon (2005) in Singgih and Bawono (2007) , if an
auditor fails in use or application of skepticism that does not comply with the
conditions at the time of examination, the audit opinion issued are not
effective and do not have a good audit quality. Meanwhile, according to the GAO
(2007) in Singgih and bawono (2007), a performance audit should provide
reasonable assurance that the audit evidence was sufficient and appropriate to
support the auditors' findings and conclusions. Based on the above, it can be
arranged following hypothesis:
H3: The auditor's Professionalism has a positive
effect on audit quality.
METHODS
Research Design
The research
design used in this study is testing the hypothesis, which is descriptive
qualitative research. This study was aimed to provide evidence of the
influence of independence, competence, and professionalism of the auditor's
audit quality produced.
Population
and Research Sample
The population in this study was
independent auditor who works in the Office of the Public Accountant in
Surabaya. Based on data from the Indonesian Institute of Accountants website in
2011, number of public accounting firms that there are as many as 43 in
Surabaya. This study used a convenience sampling method, that is collecting
information of the population at the time of the study in order to provide the
required information. Auditor characteristics are used as a respondent must
have a minimum of two years work experience, have a minimum education level S1,
and minimum positions as a senior auditor.
Data
Analysis Techniques
The analytical method used is
multiple linear regression. Based on the variables used, it can be composed of
multiple linear regression equation as follows:
Y = a + b1I + b2K
+ b3P + e
Y
= Audit Quality
a = Constant
b = Regression
Coefficient
K = Variable Competence
I = Variable
Independence
P
= Variable Professionalism
e
= Error
ANALYSIS
AND DISCUSSION
Test
Validity and Reliability
This study uses Pearson Correlation
test validity. If the results of the correlation between the total score of
each statement showing the results (significant <0.05 and correlations>
0.3), then it is valid (Anwar, 2007:179). Reliability test using Cronbach
Alpha> 0.60.
Table 1 Results of Test
Validity and Reliability
|
Variable
|
Item
|
Coefficient
Cronbach Alpha
|
Pearson
Correlation*
|
|
Independence
(I)
|
9
|
0,779
|
0,313-0,655
|
|
Competence
(K)
|
9
|
0,656
|
0,394-0,676
|
|
Professionalism
(P)
|
13
|
0,787
|
0,343-0,557
|
|
Quality
Audit (Y)
|
10
|
0,797
|
0,433-0,710
|
Hypothesis
Testing
Table 2 Independence, competence, and
professionalism on the Quality Audit
|
Variabel
|
B
|
t
|
Sig
|
Tolerance
|
VIF
|
|
Constant
|
-.034
|
-.067
|
.97
|
-
|
-
|
|
Independence
(I)
|
.147
|
1.819
|
0.76
|
0,841
|
1,189
|
|
Competence
(K)
|
.921
|
8.059
|
.000
|
0,843
|
1,186
|
|
Professionalism
(P)
|
-.030
|
-.385
|
.702
|
0,984
|
1,016
|
The results of testing the
hypothesis (H1) shows that the independence is positive (0.147). Based on Table
2, it appears that the significant value is above 0.05, it indicates that the
hypothesis (H1) is not influence on audit quality. Test results (H1) is
consistent with research Sukriah (2009) who showed that independence has no
significant effect on audit quality.
The results of testing the hypothesis
(H2) shows that the competence is positive (0.921). While significant value
below 0.05, which means that the hypothesis (H2) effect on audit quality. Test
results (H2) is consistent with research Elfarini (2007), Sukriah (2009) , and
Bhinga (2011) which showed that competence has a positive effect on audit
quality. The higher the competence of an auditor, the better the quality of the
resulting audit.
The results of testing the
hypothesis (H3) shows that the professionalism is negative (0.030) and significantly
above 0.05. Test results (H3) in accordance with Bhinga study (2011) which
showed that professionalism has no significant effect on audit quality.
CONCLUSION,
LIMITATIONS, AND SUGGESTIONS
Based on the analysis and
discussion, the conclusions obtained variable independence is no positive
effect on audit quality produced by an independent auditor in Surabaya.
Competence variables significant positive effect on audit quality produced by
an independent auditor in Surabaya. Variable professionalism no significant
positive effect on the quality of audit quality produced by an independent
auditor in Surabaya. Several limitations to this study, namely (1) data that
can be processed only by 47 questionnaires and estimated not represent the
total population of this study. (2) The method of data collection techniques
that are deposited on the questionnaire each KAP were then taken back when it
was filled, a separate limitation by researchers. (3) Researchers also could
not determine whether the questionnaire has been filled in properly by the
respondent, because one thing that is beyond the control of the researcher.
Based on the research results,
there are some suggestions for similar studies in the future, namely (1) the
independent auditor should notice its competence. (2) Take more notice the
number of questionnaires that will be used to process the data. (3) Adding
other variables that might affect audit quality. (4) Increase the number of
samples and sampling locations expand not only in Surabaya.
Acknowledgements
Acknowledgements addressed to Drs.
Simon Hariyanto, Ak, QIA, and Irene Natalina, SE, MSc, Ak as mentors one and
two of this thesis final project
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