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Journal : JRABA

PERANAN KOMITMEN PROFESI AKUNTAN DALAM MEMODERASI PENGARUH CLIENT IMPORTANCE PADA KUALITAS AUDIT Devi, Sunitha; Dewi, Luh Gede Kusuma; Dewi, Putu Eka Dianita Marvilianti
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4 No 1 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v4i1.46047

Abstract

This research was done in purpose of finding out empirical evidences about the effects of client importance towards the audit quality, danthe commitment ability of the accounting profession in weakening the influence of client importance on audit quality. The research sample that returned the results of questionnaires is36 auditors from a total of 65 auditors working in the Public Accounting Firm (KAP) in 2018.The sample selection was done using the purposive sampling method. The data sources used in this study are primary data. Primary data is obtained by using a questionnaire that has been structured in order to collect information from the auditor as the respondent in this study. MRA model analysiswas applied to analyze the data. The data analysis support the hypothesis: (1)client importance has negative insignificant effect towards the audit quality, dan(2) commitment of the accounting profession was able to moderatethe influence of client importance on audit quality. The results of this study can be used as reference material for KAP leaders in evaluating danperforming more strict supervision on the implementation of professional commitment of auditors when conducting audit process, because the existence of KAP depends on the quality of audits that can affect public trust. Regulators can also make very strict rules dansanctions related to violations of the accounting code of ethics danviolations of the audit process so that they can cause deterrent effects for the perpetrators dancan be used as learning for other auditors so as not to violate these rules
Co-Authors Aditya Putra, I Putu Wahyu Alit, Ngurah Anak Agung Gde Putu Widanaputra Anan, Made Wimantara Budiarta, Luh Gede Rahayu Budiasih, I Gusti Nyoman Desak Putu Erna Juliarmini Dewa Nyoman Badera Dewi, Gusti Ayu Ketut Rencana Sari Dewi, Luh Gede Kusuma Dewi, Ni Luh Manik Asih Arta Dewi, Putu Eka Dianita Marvilianti Egi Prayana Febriyanti, Ni Luh Meilina Gede Adi Yuniarta Gusti Ayu Tunince Arianti I Gd Nandra Hary Wiguna, I Gd Nandra Hary I Gede Arya Wigarba I Gede Hestha Mahan Dana I Gusti Ayu Nyoman Budiasih I Gusti Putu Geria Warsita Widya Darma I Ketut Yadnyana I Nyoman Dedi Setiadi I Nyoman Putra Yasa I Putu Hendra Martadinata . I Putu Wahyu Aditya Putra Ida Ayu Putu, Cintya Paramitha Kadek Heni Yuliana Sari Kadek Sinta Dewi Kadek Yudi Wiguna Komang Adi Kurniawan Saputra leny sukmayanti Lucy Sri Musmini Luh Gede Kusuma Dewi Luh Gede Rahayu Budiarta Made Riki Ponga Kusyanda Mahendra, Kadek Yogi Dwi Martin Mahardika, A.A.N. Yudha Merliana Dewi Ngurah Alit Ni Komang Sri Purnami Ni Luh Asri Savitri Ni Luh Budiari Ni Luh Gede Erni Sulindawati Ni Luh Gede Yastini Ni Luh Indrawati Ni Made Dwi Ratnadi Ni Made Sindy Warasniasih Ni Putu Noviyantini Noviyantini, Ni Putu Nyoman Suadnyana Pasek, Nyoman Suadnyana Nyoman Trisna Herawati Pratama, Putu Adi Pratama, Putu Bayu Prayana, Egi Priandani, Ni Made Yanti Putra, I Gusti Made Priyambhada Putra, Putu Cipta Perdana Putu Adi Pratama Putu Bayu Pratama Putu Cipta Perdana Putra Putu Febriyanti Putu Riesty Masdiantini Putu Riesty Masdiantini, Putu Riesty Romi Ananda Putra Sekarrini, Ni Luh Setiadi, I Nyoman Dedi sukmayanti, leny Suryani, Kadek Ria Warasniasih, Ni Made Sindy Wiguna, Dewa Made Kramas Artha Windayani, Sang Putu