PENGARUH PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT DENGAN KOMPETENSI SEBAGAI VARIABEL MODERASI
Abstract
Audit quality has an important relationship with business sustainability because it can make financial reports trustworthy and become the basis for decision making and encourage increased business profitability. There are inconsistencies in the results of previous research on the influence of auditor experience on audit quality, so it is estimated that the competence of the auditor is able to moderate the relationship between the two. The aim of this research is to obtain empirical evidence regarding the influence of auditor experience on audit quality and to prove whether competence is able to moderate the relationship between auditor experience and audit quality. The population in this study were all auditors who worked at Public Accounting Firms (KAP) in Bali Province. The sampling method in this research was a non-probability sampling method with a purposive sampling technique, so that the number of respondents was 52 auditors. The data in this study was tested using the Moderated Regression Analysis (MRA) technique. The research results show that the auditor's experience has a positive effect on audit quality. The research results also found that competency was able to moderate the influence of experience on audit quality.
Keywords: experience, competency, audit quality
References
De Angelo, L. E. 1981. Auditor Independence, Low Balling, and Disclosure Regulation. Journal of Accounting and Economics 3, Agustus P 113-127.
Erawan, N. M. A. N & Sukartha, I. M. (2018). Pengaruh Kompetensi, Pengalaman Kerja, Gaya Kepemimpinan dan Lingkungan Kerja Pada Kualitas Audit. E-Jurnal Akuntansi Universitas Udayana, 24(3), 2360-2388.
Faturrohman. 2019. Kemenkeu Beberkan Tiga Kelalaian Auditor Garuda Indonesia.
Fransiska Kovinaa. 2013. Pengaruh Independensi, Pengalaman Kerja, Kompetensi dan Etika Auditor terhadap Kualitas Audit (Studi Kasus pada Kantor Akuntan Publik di Kota Palembang). Jurnal Akuntansi. Palembang: STIE MDP.
Gita, A. A. N. A. W., & Dwirandra, A. A. N. B. (2018). Pengaruh Independensi, Kompetensi, Integritas dan Struktur Audit Terhadap Kualitas Audit Kantor Inspektorat. E-Jurnal Akuntansi Universitas Udayana, 25(2), 1015-1040.
Jensen, M. dan Meckling, W. 1976. Theory of the firm: Managerial Behaviour, Agency Costs And Ownership Structure. Journal of Financial Economics 3 (4): 305-360.
Kuntari et al. 2017. Pengaruh Etika Auditor, Pengalaman Auditor, Biaya Audit dan Motivasi Auditor pada Audit Qualit. Sriwijaya International Journal Of Dinamis Economiccs Dan Bisnis Vol. 1 (2) Hal 203-218.
Libby, R. & Frederick, D.M. 1990. Experience and the ability to explain audit findings. Journal of Accounting Research. 28, 348-67
Lukman. 2015. Pengaruh Kompetensi, Independensi, Objektivitas dan Sensitivitas Etika profesi Terhadap Kualitas hasil Audit (Studi Kasus Pada Auditor BPKP Daerah Istimewa Yogyakarta). Skripsi. Yogyakarta:UNY.
Rengganis, RR. M. Y. D. & Mirayani L. P. M. (2021). Pengaruh Profesionalisme, Pengalaman dan Etika Terhadap Kualitas Audit. Jurnal Indonesia Sosial Sains, Vol 2 No. 07.
Safitri, M., Azlina, N., & Hanif, R. A. 2017. Pengaruh Pengetahuan Tentang Pengelolaan Keuangan, Objektivitas, Pengalaman Kerja, Integritas dan Motivasi Terhadap Kualitas Audit (Studi pada Inspektorat di Kabupaten/Kota di Provinsi Riau). JOM Fekon, 4(1), 3457-3470.
Santoso, R. D., Riharjo, I. B., & Kurnia. (2020). Independensi, Integritas, Serta Kompetensi Auditor Terhadap Kualitas Audit dengan Skeptisisme Profesional Sebagai Variabel Pemoderasi. Journal of accounting Science, 4(2), 36-56.
Sarca, D. N., & Rasmini, N. K. 2019. Pengaruh Pengalaman Auditor dan Independensi Pada Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi. E-Jurnal Akuntansi, 26, 2240. https://doi.org/10.24843/eja.2019.v26.i03.p21
Sugiyono. 2013. Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: Afabeta
Tjahjono, M. E. S., & Adawiyah, D. R. 2019. Pengaruh Kompetensi Auditor, Pengalaman Auditor dan Motivasi Auditor Terhadap Kualitas Audit. Jurnal Riset Akuntansi Terpadu, 12(2), 253-269.
Tandiontong, Mathius. 2016. Kualitas Audit dan Pengukurannya. Bandung.
Zahmatkesh, S., & Rezazadeh, J. (2017). The Effect of Auditor Features on Audit Quality. TéKHNE—Review of Applied Management Studies, 9, 1-9.
Abstract viewed = 202 times
PDF (Bahasa Indonesia) downloaded = 428 times
