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All Journal Journal of Accounting Science JAE (Jurnal Akuntansi dan Ekonomi)
Ayu Susanti, Diah
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Economics, Econometrics & Finance

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The Factors Affecting Audit Quality with Auditor’s Experience as Moderating Variable: Faktor-faktor yang Mempengaruhi Kualitas Audit dengan Pengalaman Auditor sebagai Variabel Moderasi Elyana, Ema; Whetyningtyas, Aprilia; Ayu Susanti, Diah
Journal of Accounting Science Vol. 7 No. 2 (2023): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v7i2.1716

Abstract

The purpose of this study was to examine and analyze about the effect of independence, due professional care, locus of control and time budget pressure on audit quality with auditor’s experience as moderating variable at Regional Inspectorate of The Pati Residency. This study used convenience sampling technique with sample of 100 respondents from internal auditors. The analysis used Smart PLS 4.0 Software and the result: (1) Independence had positive effect on audit quality. (2) Due professional care had positive effect on audit quality. (3) Locus of control had positive effect on audit quality. (4) Time budget pressure had no effect on audit quality. (5) Auditor’s experience not able to moderate the effect of independence on audit quality. (6) Auditor’s experience not able to moderate the effect of due professional care on audit quality. (7) Auditor’s experience is able to moderate (strengthens) the effect of locus of control on audit quality. (8) Auditor’s experience not able to moderate the effect of time budget pressure on audit quality
Pengaruh komponen auditing terhadap kualitas audit (Studi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2016-2020) Nurul Aini Putri; Whetyningtyas , Aprilia; Ayu Susanti, Diah
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 1 (2022): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v7i1.16815

Abstract

This study aims to describe the practice of disclosure of audit quality provided by auditors to Indonesian manufacturing companies on the official website of the Indonesia Stock Exchange in 2016-2020. This study examines the effects of audit tenure, audit committee, audit capacity stress, audit fee and auditor switching on audit quality as measured by earnings surprise benchmark approach. The results showed that the audit tenure has no effect on audit quality with a significance level of 0.481, the audit committee has a positive effect on audit quality with a significance level of 0.001, audit capacity stress has a negative effect on audit quality with a significance level of 0.041, audit fee has a positive effect on audit quality with a significance level of 0.040, and auditor switching has no effect on audit quality with a significance level of 0.785 from manufacturing companies listed in Indonesia stock exchange.
Co-Authors Aprilia Whetyningtyas Elyana, Ema Nurul Aini Putri Whetyningtyas , Aprilia