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All Journal Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Jurnal Riset Akuntansi dan Bisnis JURNAL ILMIAH MANAJEMEN & BISNIS KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA Journal of Accounting Science LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Hasil Pengabdian Kepada Masyarakat JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Akuntansi REMIK : Riset dan E-Jurnal Manajemen Informatika Komputer Enrichment : Journal of Management Jurnal Darma Agung International Journal Reglement & Society (IJRS) ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) International Journal of Educational Review, Law And Social Sciences (IJERLAS) Proceeding International Seminar of Islamic Studies EXPLORER El-Qish: Journal of Islamic Economics Empowerment: Jurnal Pengabdian Masyarakat FRIMA: Festival Riset Ilmiah Manajemen & Akuntansi Jurnal Ekonomika Dan Bisnis Prosiding Seminar Nasional Universitas Serambi Mekkah International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Worksheet : Jurnal Akuntansi Jurnal Teknologi Pendidikan All Fields of Science Journal Liaison Academia and Sosiety Mandiri: Jurnal Akuntansi dan Keuangan Jurnal Pengabdian Harapan Bangsa Jurnal Teknologi Pendidikan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ekonomi, Manajemen, Akuntansi
Zulia Hanum
Universitas Muhammadiyah Sumatera Utara
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Journal : Journal of Accounting Science

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The Whistleblowing and Its Influence on Audit Planning, Procedures, and Quality Hanum, Zulia; Elvina Trinanda, Chiquita
Journal of Accounting Science Vol. 10 No. 1 (2026): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v10i1.2017

Abstract

General Background: Audit planning and audit procedures have a positive and significant impact on audit quality in public accounting firms in Medan, supported by effective violation reporting mechanisms. Specific Background: The implementation of accrual-based accounting in Indonesia based on Government Regulation No. 71 of 2010 aims to improve the quality of financial reporting, but compliance challenges remain persistent in the public sector. Knowledge Gap: Empirical studies on factors affecting audit quality in Indonesia are still limited, especially comprehensive quantitative research using advanced statistical methods. Objective: To analyse the influence of audit planning and audit procedures on audit quality and the moderating role of violation reporting. Method: This study uses an associative quantitative approach with questionnaire data from auditors, analysed through SEM-PLS. Results: Audit planning and audit procedures significantly influence audit quality, while violation reporting strengthens this relationship. Novelty: This study integrates violation reporting as a moderating variable in analysing the impact of audit planning and audit procedures on audit quality using SEM-PLS. Implications: Strengthening audit planning, ensuring compliance with audit procedures, and implementing an effective violation reporting system are essential for improving audit quality, transparency, and reliability.
Co-Authors Ade Gunawan Anggie Safitri Antoni Antoni Arfan Syahputra, Wan Arfansyah Putra, Wan Aulia, Aziz Bunga Aditi Dina Arfianti Siregar - Efni Siregar & Vivianti Novita - Eka Nurmala Sari Eka Nurmalasari Elvina Trinanda, Chiquita Findiowaty, Susi Gundahara Hafni, Roswita Hafsah Hafsah Hafsah Hafsah Hanifah, Luthfiah Hastina Febriaty Hidayatul Aulia, Adinda Irfan, Irfan Iskandar Muda Isna Ardila Januri, Januri Jasman Saripuddin Jasman Saripuddin Jasman Saripuddin Jasman Saripuddin Hasibuan Jesica Heriani Manullang Jihan Faradila Julita Julita Lailan Safina Hasibuan Liani, Nur Sahara Maya Sari Muhammad Falhan Muhammad Farhan Muhammad Ikhwan Mulyawan Muhyarsyah, Muhyarsyah Nasution, Nadia Nirmadarningsih Hiya Nurlinda Oktafiana Akmal Ova Novi Irama Perlaban karo-karo Pohan, Fitri Timaro Pulungan, Lailan Azizah Puspita Saragih, Yenny RAIESA AMIN Retno Widia Ningsih Rina Bukit Rina Bukit Rini Astuti Riski Dwi Sahputra Rizky Putri Mahfuz Rosita Rosita Rukmini Rukmini Sara Wandari Saragih, Fitriani Saragih, Yenny Puspita Saripuddin Hsb, Jasman Seprida Hanum Silvia, Riska Sukma Damayanti Timor Tiansih Sasqia Zaidani Wan Adinda Irva Amelia Wesi Ultari Wesi Ultari Widia Astuty Wulandari, Chairani Yeni Pradila Zahra, Balqis Fairuz Zulfi Azhar