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Journal : Jurnal Ilmiah Akuntansi Manajemen

 1 
Determinasi Kualitas Audit Internal Pemerintah Daerah Dengan Integritas Auditor Sebagai Variabel Moderasi Wijayanti, Selly; Haryono; Mushin; Rusliyawati; Kapriana, Angga Permadi
Jurnal Ilmiah Akuntansi Manajemen Vol. 7 No. 2 (2024): November
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v7i2.6411

Abstract

Penelitian ini bertujuan untuk mengetahui faktor penentu kualitas audit internal pemerintah daerah dengan Integritas Auditor sebagai variabel moderasi. Sampel penelitian terdiri dari auditor Inspektorat Kota Pontianak, Inspektorat Kabupaten Kubu Raya dan Inspektorat Kabupaten Mempawah, Provinsi Kalimantan Barat. Kuisioner dikumpulkan dari bulan Agustus hingga September 2024. Kontribusi penelitian ini yaitu untuk menguji teori pada penelitian sebelumnya dan mengetahui fenomena hubungan antar variabel. Alat analisis data yang digunakan yaitu WarpPLS 7.0. Hasil penelitian menunjukkan bahwa variabel independen (Kecerdasan Spiritual, Ethical Sensitivity, Pengalaman Audit dan Dukungan Manajemen Senior) mampu mempengaruhi kualitas audit internal sedangkan variabel moderasi (Integritas Auditor) tidak cukup memperkuat hubungan antara variabel indepen dan variabel dependen.   ABSTRACT This study aims the determinants of the quality of internal audit of Local Governments with Auditor Integrity as a moderation variable. The research sample consisted of Inspectorate auditors at the Pontianak City Inspectorate, Kubu Raya Regency Inspectorate and Mempawah Regency Inspectorate, West Kalimantan Province. The questionnaire was collected from August to September 2024. The contribution of this research is to test the theory in previous research and to find out the phenomenon of the relationship between variables. The WarpPLS 7.0 tool is used for data analysis. The results of the study showed that the independent variable (Spiritual Intelligence, Ethical Sensitivity, Audit Experience, Senior Management Support) was able to influence the quality of internal audit while the moderation (Auditor Integrity) variable was not strong enough to strengthen the relationship between the independent variable and the dependent variable.
Pengaruh Skeptisisme, Keahlian, Integritas dan Time Budget Pressure Terhadap Kualitas Audit dengan Pemoderasi Etika Auditor Sari, Shinta Bella; Haryono; Muhsin; Rusliyawati; Karpriana, Angga Permadi
Jurnal Ilmiah Akuntansi Manajemen Vol. 7 No. 2 (2024): November
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v7i2.6490

Abstract

ABSTRAK Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk menganalisis dan menguji sejumlah faktor yang dapat mempengaruhi Kualitas Audit. Pengambilan sampel menggunakan metode convenience sampling sebanyak 66 auditor yang terdiri dari Auditor Internal yang bekerja di Pemerintah Kota Pontianak, Mempawah dan Kayong Utara. Sumber data menggunakan data primer dengan kuesioner. Teknik analisis data menggunakan Structural Equation Modeling (SEM) dan aplikasi WarpPLS versi 8.0. Hasil penelitian menunjukkan bahwa Skeptisisme, Keahlian dan Integritas berpengaruh signifikan dan positif terhadap Kualitas Audit, sedangkan Time Budget Pressure berpengaruh negatif dan tidak signifikan terhadap Kualitas Audit. Etika Auditor sebagai moderasi tidak dapat memperkuat pengaruh Skeptisisme Audit, Keahlian Auditor dan Integritas terhadap Kualitas Audit dan Etika Auditor tidak dapat memperlemah pengaruh negatif Time Budget Pressure terhadap Kualitas Audit sehingga disimpulkan bahwa etika auditor bukan merupakan variabel moderasi yang mampu menambah signifikansi pengaruh terhadap variabel-variabel yang diteliti. Hasil penelitian ini memberikan wawasan untuk auditor internal pemerintah dalam mengevaluasi kinerja berkaitan dengan peningkatan kualitas auditnya, serta dapat berkontribusi sebagai sumber rujukan dalam ilmu pengetahun terkait bagaimana sikap skeptisisme audit, keahlian auditor, integritas auditor serta time budget pressure dengan etika auditor sebagai pemoderasi dapat berpengaruh untuk meningkatkan kualitas audit pemerintah daerah. ABSTRACT This research is a quantitative study that aims to analyze and test a number of factors that can affect Audit Quality. Sampling using convenience sampling method as many as 66 auditors consisting of Internal Auditors who work in Pontianak, Mempawah and North Kayong City Governments. The data source used primary data with a questionnaire. The data analysis technique uses Structural Equation Modeling (SEM) and the WarpPLS version 8.0 application. The results showed that Skepticism, Expertise and Integrity had a significant and positive effect on Audit Quality, while Time Budget Pressure had a negative and insignificant effect on Audit Quality. Auditor Ethics as moderation cannot strengthen the effect of Audit Skepticism, Auditor Expertise and Integrity on Audit Quality and Auditor Ethics cannot weaken the negative effect of Time Budget Pressure on Audit Quality so it is concluded that auditor ethics is not a moderating variable that can increase the significance of the influence on the variables studied. The results of this study provide insight for government internal auditors in evaluating performance related to improving the quality of their audits, and can contribute as a source of reference in science regarding how audit skepticism, auditor expertise, auditor integrity and time budget pressure with auditor ethics as moderation can affect improving the quality of local government audits.
Co-Authors ., Rusliyawati Abdul Haris ade rahmawati Ade Sutrisna Afli Audryna Agus Hardiansyah, Muhammad AGUS RIYANTO Agus Sulaksono Agus Yuwono Agusti Efi Aishy, Rahadatul Aisyah, Hanifah Aji Sukarno Angga Mursitasari Aris Budi Setyawan Astarani , Juanda Aswat, Ibnu Atiek Rostika Noviyanti Azmi Saleh Bagus Nurcahyo Bahrul Ulum Budi Santosa Budi Santoso Budiwirman Damayanti, Fera Dayu Kusuma, Hersandy Dedi Aprianto Dhafet, Nur Aeni Muhlisa Ditiya Himawati Elida Elok Heniwati Endang Siswati Engela Evy Ernawati Erniyati, Yelni Evy Ernawati Fadhli Nur Afandi Fatmawati, Adinda Ferdian Finalianti Roskaputri Gimin Hadir Hudiyanto Hambali Hani Harlan Herma Liza Hersandy Dayu Kusuma I Nyoman Miyarta Yasa Icha Elisa Uli Kudadiri Inayah Indah Ayu Lestari, Shafira Indah Epriliati Irwan Kurnia iswanto Janah, Aminatul Jenika Dwi Fitria Joko Utomo Joko Utomo Juanda Astarani Juliandri Juliani Pudjowati Julius Nursyamsi Jumili Arianto Junaidi Junaidi Kapriana, Angga Permadi Karpriana, Angga Permadi Kartini, Uyun Khairul Anam Komsi Koranti Kurnia, Irwan Lalu Hasan Ashari Lasminiasih Ludyanto, Muhammad Ferdy Malathy Batumalay Mardedi, Lalu Zazuli Azhar Masrin Mochammad Muchid Mochammad Rizal Monica, Della Muhammad Raihan Wicaksono Muhsin Mushin Nazarrudin, Alfian Nella Yantiana Nugraha, M. Brigas Ajie Nur Fadhilah Pitaloka, Widia Natakusuma Diah Pramudya Sulaeman, Allyn Prihandoko Puji Astuti Pujiastuti, Eka Putut Handoko Rachmi Ridho Rafa, Wukuf Dilvan Rahayu, Ainun Rahmadona, Nova Rahmadya Trias Handayanto Renny Nur Afida Rina Sugiarti Rizki Wulan Novianti Rizky Hidayati Rumayya Rusliyawati Salsabilla Ramadhona Santoso, Handri Sari, Shinta Bella Sarifah Nurjanah Sasih Gunalan Setiawan, Ramdhani Sianipar, Ratu Santana Dewi Pertiwi Sibarani, Revalino Sahat Tua Sindy Safitri Skarmelia Goresti Getsemani Dala Solihudin Sri Nawangsari Sri Puji Ganefati Sri Sularti Dewanti Handayani, Sri Sularti Dewanti Sri Sumartiningsih Stanty Aufia Rahmat Sugeng Samiyono Sugianto Suharni, Syed Fajar YusFerry Susi Tri Wahyuni Syafiqoh, Aisyatus Tertio Kunto Dewo Titi Prihatin Ullya Rahmawati Vibriana Wulandari, Evita Vitriyan Espa Wardoyo Wijayanti, Selly Wiraputra, Muhammad Rizki Wiwik Handayani Yadona, Putri Yati B. Yuliyati Zayyana Cendikia Medina