Main Article Content

Abstract

The purpose of this study was to analyze the influence of independence, the influence of audit tenure, the influence of audit fees, and the influence of due professional care on audit quality. Audit quality is the ability to detect and report material errors in financial statements. The population in this study is the Public Accounting Firm (KAP) in Pekanbaru, Riau, and the Public Accounting Firm (KAP) in Medan, North Sumatra which are registered in the IAPI 2022 Directory, namely 32 Public Accounting Firms (KAP). Purposive sampling was utilized to choose the study's sample. Thirteen public accounting firms were selected as samples in this study using predetermined criteria.


The type of data used in this study is primary data using a questionnaire. Testing the research variables uses the Partial Least Square method using the SmartPLS 3.0 program. The results of the study show that independence, audit tenure, audit fee, and due professional care have an effect on audit quality

Keywords

Independence, Audit Tenure, Audit fee, Due Professional Care, Audit Quality

Article Details

How to Cite
Aprilady, S., Nasir, A., Hasan, M. A. ., & Natariasari, R. (2023). KUALITAS AUDIT DITINJAU DARI INDEPENDENSI, AUDIT TENURE, AUDIT FEE DAN DUE PROFESSIONAL CARE : AUDIT QUALITY IN VIEW OF INDEPENDENCE, AUDIT TENURE, AUDIT FEE AND DUE PROFESSIONAL CARE. CURRENT: Jurnal Kajian Akuntansi Dan Bisnis Terkini, 4(2), 356–368. https://doi.org/10.31258/current.4.2.356-368

References

  1. Abdillah, W., & Hartono, J. (2015). Partial least square (PLS) Alternatif structural equation modeling (SEM) dalam penelitian bisnis. Yogyakarta: Penerbit Andi, 22, 103–150.
  2. Agoes, S. (2017). Auditing (Pemeriksaan Akuntan) oleh Kantor Akuntan Publik: Edisi Ketiga. Jakarta: Fakultas Ekonomi Universitas Indonesia.
  3. Arens, A. A. (2017). Auditing and Assurance Service. United States: Pearson
  4. Cahyani, G., & Zulvia, D. (2019). Pengaruh etika audit dan fee audit terhadap kualitas audit di Kantor Akuntan Publik (KAP) Kota Padang. Jurnal Pundi, 3(1).
  5. Dewi, N., & Sudana, I. P. (2018). Pengaruh Pengalaman, Due Professional Care dan Akuntabilitas Auditor Pada Kualitas Audit. E-Jurnal Akuntansi Universitas Udayana, 22(1), 438–463.
  6. Evayanti, N. P., Padnyawati, K. D., & Hutnaleontina, P. N. (2021). Pengaruh Perencanaan Audit, Peer Review, Due Professional Care, Dan Akuntabilitas Terhadap Kualitas Audit Pada Kantor Akuntan Publik (KAP) Di Kota Denpasar. Hita Akuntansi Dan Keuangan, 2(1), 566–592.
  7. Fahmi, M. A. (2017). Evaluasi program audit maternal perinatal (AMP) di kabupaten Temanggung Jawa Tengah. Jurnal Penelitian Kesehatan" SUARA FORIKES"(Journal of Health Research" Forikes Voice"), 8(3), 109-115.
  8. Fauziyyah, Z. I., & Praptiningsih, P. (2020). Pengaruh Audit Fee, Audit Tenure, dan Rotasi Audit Terhadap Kualitas Audit. Monex: Journal of Accounting Research, 9(1), 1–17.
  9. Ghozali, I. (2018). Aplikasi analisis multivariate dengan program IBM SPSS 25. Universitas Diponegoro.
  10. Hamdi, A., & Sari, V. F. (2019). Pengaruh independensi, keahlian profesional dan dukungan manajemen terhadap efektivitas fungsi audit internal. Jurnal Eksplorasi Akuntansi, 1(3), 826-845.
  11. Hakim, A. R., & Esfandari, A. Y. (2017). Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, Pengalaman Auditor, dan Due Profesional Care Terhadap Kualitas Audit (Studi Empiris Pada Auditor Kantor Akuntan Publik di Wilayah Jakarta Barat dan Jakarta Selatan). Jurnal Akuntansi Dan Keuangan, 4(1).
  12. Handoko, B. L., & Pamungkas, H. R. (2020). Effect of independence, time budget pressure, and auditor ethics on audit quality. International Journal of Psychosocial Rehabilitation, 24(9), 1–6.
  13. Kim, T. K. (2015). T test as a parametric statistic. Kja, 68(6), 540–546. https://doi.org/10.4097/kjae.2015.68.6.540
  14. Kode Etik Akuntan Publik. (2019).
  15. Kustandy Cindy, C. K. (2020). Pengaruh Fee Audit, Audit Tenure Dan Independensi Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik Di Wilayah Jakarta Timur. Sekolah Tinggi Ilmu Ekonomi Indonesia.
  16. Muflih, M., Muhtar, S., & Arifuddin, M. (2020). Pengaruh Tekanan Klien Dan Audit Tenure Terhadap Kualitas Audit (Studi Pada Kantor Akuntan Publik di Makassar). Economics Bosowa Journal Edisi Xxxiv April s/d Juni 2020, 6(003), 211–223. https://economicsbosowa.unibos.id/index.php/eb/article/view/323
  17. Mulyadi. (2016). Auditing (keenam). Salemba Empat.
  18. Pinatik, S. (2021). The effect of auditor’s emotional intelligence, competence, and independence on audit quality. International Journal of Applied Business and International Management (IJABIM), 6(2), 55–67.
  19. Rinanda, N., & Nurbaiti, A. (2018). Pengaruh Audit Tenure, Fee Audit, Ukuran Kantor Akuntan Publik Dan Spesialisasi Auditor Terhadap Kualitas Audit (Studi Pada Perusahaan Manufaktur Subsektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Tahun Periode 2012-2016). Eproceedings of Management, 5(2).
  20. Saragih, M. R. (2020). The Effect Of Auditor Professional Skeptisism, Locus Of Control, And Independence On Audit Quality. Call for Papers–2nd International Seminar on Accounting for Society 5.0 “The Impact of Artificial Intelligence in Accounting for Society 5.0,” 213.
  21. Soares, C., Suryandari, N. N. A., & Susandya, A. A. P. G. B. A. (2021). Pengalaman Auditor Serta Due Professional Care Terhadap Kualitas Audit. Jurnal Kharisma, 3(1), 32–41.
  22. Suroso, P. B. W. (2012). Pengaruh Audit Tenure, Tekanan Dari Klien, Peer Review, Jasa Non Audit, Kompetensi, Tekanan Anggaran Waktu, Due Professional Care, Dan Motivasi Terhadap Kualitas Audit (Studi Empiris Pada Auditor KAP Di Semarang).

Most read articles by the same author(s)