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All Journal Jurnal Mantik Penusa Indonesia Auditing Research Journal Indonesia Accounting Research Journal
Hasibuan, Khairul Amri
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Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT DENGAN DUE PROFESSIONAL CARE SEBAGAI VARIABEL MODERATING PADA KANTOR AKUNTAN PUBLIKDI MEDAN Khairul Amri Hasibuan; Ade Fatma Lubis; Rina Bukit
Jurnal Mantik Penusa Vol. 2 No. 2 (2018): Computer Science
Publisher : Lembaga Penelitian dan Pengabdian (LPPM) STMIK Pelita Nusantara Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (409.946 KB)

Abstract

The purpose of this research was to analyze the influence independence, audit planning, audit supervision, accountability and integrity on audit quality simultaneously and partially and to find out that due professional care coulde moderate the correlation of independence, audit planning, audit supervision, accountability and integrity with audit quality on Accounting Firm in Medan. The research used causal assosiative research method. The population and samples consisted 71 auditor at Public Accountant Firm in Medan, taken by census method. The data gathered by using questionnaires and analyzed by using multiple regression analysis and residual test. The result of the research showed the independence, audit planning, audit supervision, accountability and integrity simultaneously had significant influence on audit quality. The partially, only independence, accountability and integrity which had positive and significant influence on audit quality, while audit planning had negative and insignificant and audit supervision had positive but insignificant influence on audit quality. The variable of due professional care could not moderatethe correlation of the variables of independence, audit planning, audit supervision, accountability and integrity with audit quality at the Accounting Firm in Medan
The role of data analysis in improving the transparancy accounting information Khairul Amri Hasibuan; Iskandar Muda
Indonesia Accounting Research Journal Vol. 13 No. 2 (2025): December: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v13i2.566

Abstract

This research aims to examine how accounting information transparency has undergone transformation and development in the digital era in every organization. The results of the study show that sophisticated data analysis techniques, adoption of modern data analysis technology, ERP implementation, understanding of new technologies, data analytical skills, BI application and the use of big data have a significant effect on the transparency of accounting information. The methodology of this research uses a qualitative descriptive approach by collecting data through literature review from various relevant sources, the data sources of this research include articles, journals, books, research reports and other sources.
An examination of skepticism: Maintaining audit quality under the pressure of audit fees Anggi Afnisah; Khairul Amri Hasibuan
Indonesia Auditing Research Journal Vol. 15 No. 1 (2026): March: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v15i1.638

Abstract

Audit quality remains a critical issue in maintaining the credibility of financial reporting, particularly amid economic pressures arising from audit fee arrangements between auditors and clients. While audit fees are expected to reflect audit effort and complexity, their direct influence on audit quality remains debatable. In this context, professional skepticism may serve as a key behavioral factor determining whether economic incentives enhance or undermine audit performance. This research examines the role of audit compensations in determining audit quality, with professional skepticism as a moderating variable among auditors at Public Accounting Firms in Medan. Using a quantitative causal associative design, data were gathered from 45 auditors via purposive sampling and analyzed with Partial Least Squares–Structural Equation Modeling (PLS-SEM). Findings indicate that audit fees do not have a significant direct effect on audit quality, whereas professional skepticism has a positive and significant effect. Moreover, professional skepticism significantly moderates the relationship between audit fees and audit quality, demonstrating a pure moderation effect. These results suggest audit quality is more strongly influenced by auditors’ professional attitudes than by economic factors alone.
Co-Authors Ade Fatma Lubis Anggi Afnisah Iskandar Muda Rina Bukit