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All Journal Efisiensi : Kajian Ilmu Administrasi Governance : Jurnal Ilmu Pemerintahan Jurnal Ekonomika Journal of Economics, Business, & Accountancy Ventura DiE: Jurnal Ilmu Ekonomi dan Manajemen JURNAL EKONOMI DAN BISNIS AIRLANGGA JEA17: Jurnal Ekonomi Akuntansi JEB17 : Jurnal Ekonomi dan Bisnis JHP17 (Jurnal Hasil Penelitian) Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) PROFIT FENOMENA JEM17: Jurnal Ekonomi Manajemen Business and Finance Journal Arthavidya Jurnal Ilmiah Ekonomi Jurnal EK dan BI Journal Of Human And Education (JAHE) SWARNA Business Management International Journal of Economics (IJEC) Journal of Artificial Intelligence and Digital Business Journal Community Service Consortium Innovative: Journal Of Social Science Research Journal of Psychiatry Psychology and Behavioral Research (JPPBR) Jurnal Multidisiplin Sahombu Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi IIJSE International Journal of Research in Counseling IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Jurnal Ekonomi, Manajemen, Akuntansi Journal of Indonesian Social Sciences and Humanities
Tri Ratnawati
Dosen Fakultas Ekonomi Universitas 17 Agustus 1945 Surabaya
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Pengaruh Tekanan Klien, Audit Tenure, Serta Rotasi Audit terhadap Kualitas Audit dengan Kompetensi Auditor sebagai Moderasi pada Kantor Akuntan Publik Surabaya Amanda, Dian; Ratnawati, Tri
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.4154

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tekanan klien, audit tenure, dan rotasi audit terhadap kualitas audit dengan kompetensi auditor sebagai variabel moderasi pada Kantor Akuntan Publik (KAP) di Kota Surabaya. Penelitian ini menggunakan pendekatan kuantitatif dengan desain kausal eksplanatori. Data dikumpulkan melalui penyebaran kuesioner kepada auditor yang bekerja pada KAP di Surabaya menggunakan teknik convenience sampling, dengan jumlah responden sebanyak 42 auditor. Analisis data dilakukan menggunakan metode Structural Equation Modeling berbasis Partial Least Square (SEM-PLS) untuk menguji hubungan langsung dan efek moderasi antar variabel penelitian. Hasil penelitian menunjukkan bahwa tekanan klien tidak berpengaruh signifikan terhadap kualitas audit. Sementara itu, audit tenure berpengaruh negatif signifikan terhadap kualitas audit, yang mengindikasikan bahwa semakin lama hubungan auditor dengan klien, semakin besar potensi penurunan independensi. Rotasi audit terbukti berpengaruh positif signifikan terhadap kualitas audit, yang menunjukkan pentingnya pergantian auditor dalam menjaga objektivitas dan skeptisisme profesional. Kompetensi auditor juga terbukti berpengaruh positif signifikan terhadap kualitas audit. Namun, kompetensi auditor tidak mampu memoderasi pengaruh tekanan klien, audit tenure, maupun rotasi audit terhadap kualitas audit. Temuan ini menunjukkan bahwa kualitas audit lebih dipengaruhi oleh faktor struktural dan kapabilitas individu auditor dibandingkan tekanan eksternal dari klien. Implikasi penelitian ini merekomendasikan agar Kantor Akuntan Publik memperkuat kebijakan rotasi auditor, mengelola audit tenure secara optimal, serta meningkatkan kompetensi auditor melalui pelatihan dan pengembangan profesional berkelanjutan.
THE AUDIT QUALITY BATTLEGROUND: AI, PROFESSIONAL SKEPTICISM, EXPECTATION GAPS, AND AUDIT PROCESS EFFECTIVENESS FIGHTING FOR DOMINANCE IN SURABAYA’S PUBLIC ACCOUNTING FIRMS Aulia, Arti Mirza; Ratnawati, Tri
JEA17: Jurnal Ekonomi Akuntansi Vol. 10 No. 2 (2025): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the simultaneous influence of professional skepticism, audit artificial intelligence (AI) utilization, and the expectation gap on audit quality, with audit process effectiveness serving as the mediating variable. Using a quantitative approach, data were collected through structured questionnaires distributed to auditors working in Public Accounting Firms (KAPs) across Surabaya. The results indicate that professional skepticism and the expectation gap have significant positive effects on both audit process effectiveness and audit quality, while AI utilization shows no significant effect on either variable. The findings highlight that human and perceptual factors remain dominant determinants of audit outcomes, and audit process effectiveness plays a crucial mediating role that translates auditor behavior and stakeholder perceptions into improved audit quality. The study concludes that technological adoption alone is insufficient without adequate auditor competence and organizational readiness. Theoretically, this research reinforces behavioural auditing and stakeholder theory, while practically, it emphasizes the need to strengthen professional skepticism, manage expectation alignment, and gradually integrate AI-based audit tools supported by proper training and digital capability.
Co-Authors - Hwihanus Achmad Maqsudi, Achmad Adam Maulana Adiati Trihastuti, Adiati Agtovia Frimayasa, Agtovia Aldi, Muhammad Fauzan Amanda, Dian Amelia Kusniawati, Amelia Amiartuti Kusmaningtyas Anika, Refi Tri Aprilianto, Deni Aulia, Arti Mirza Binar Dwiyanto Pamungkas, Binar Dwiyanto Boquifai, Petronela M. Brahmayanti, I.A. Sri brahmayanti, Ida Ayu Sri Dantje Salean, Dantje Ervina Ervina Fitriyah, Rif'atul Gede, I Komang Hakim Muttaqim Hamzah, A. Hadian Pratama Hariyani, Diyah Santi Henny Mahmudah, Henny Hwihanus I Nyoman Lokajaya, I Nyoman Ida Bagus Cempena, Ida Bagus Ikbar Luqyana Indrawati Yuhertiana Islamiyah, Fitria Ayu kartika, ika saridewi Kartikasari, Linda Khairunnisah, Noni Antika Kurniawan, Sindu Bagas Kurniawati, Dinda Dwi Listyaningsih, Emilia Desi Lokajaya, Nyoman Magalhaes, Cancio Andika Irawan Maia, Fonseca De Jesus malik, tajuddin Mandag, Herny Ria Mardiono, Viona Eka Putri Marwanto, Ontot Masfa’ani, Rikhza Mediana, Anastasya Mechta Melania, Melania Nanlohy, Yehezkiel Benaya Nekky Rahmiyati Nugroho, Mulyanto Nurhalyza, Tasya Nurhasanah Nurhasanah Nuryani, Anik Oktaviyanto, Nanda Pardede, Esther Tioma Nauly Pradhani, Tri Buana Wira Pribadi, Fancholik Joko Putra, Surya Jaya Purnama Putu Suardana, I Gede Rachmadani, Adelia Putri Rahayu, Cindy Septiana rahmawati, Debby Yusriliana Rodhiyah Rodhiyah Sahrul, M Santi, Dyan Evita Sariah Sariah Sawal Sartono, Sawal Septian, Michael Revelin Ervan Setyono, Vicky Indarto Sholiqah, Suci Nurlayli Alimatu Siti Mujanah Sitohang, Arga Christian Sobri, Mohamad Aulia soebrati, ni wayan Sri Andayani Sri Andayani Sri Hadijono, Sri Sri Harijati, Sri Sulistyo Sulistyo Sumirat, Esti Sutirman Sutirman tandi, asrin Ulfi Pristiana Warella, Veren Wendy Widi Hidayat Widodo Sarjana AS, Widodo Wijaya, Andjar Eka Ximenes, Elias