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All Journal JMM17: Jurnal Ilmu Ekonomi dan Manajemen JURNAL EKSBIS
Siagian, Deriska Emiria
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Economics, Econometrics & Finance

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The EFFECT OF COMPETENCE AND INDEPENDENCE ON AUDIT QUALITY MODERATED BY AUDITOR WORK EXPERIENCE Kurniawan, Dadieng; Siagian, Deriska Emiria; Poernamawatie, Fahmi
JMM17 : Jurnal Ilmu ekonomi dan manajemen Vol 11 No 2 (2024): September 2024
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jmm17.v11i2.11962

Abstract

This research is motivated by the existence of audit failure cases which resulted in many auditors and public accounting firms being sanctioned by the Ministry of Finance. The number of cases of audit failure indicates that the quality of audits provided by auditors and public accounting firms is still low. This study aims to determine the effect of Auditor Competence and Independence on Audit Quality with Auditor Work Experience as a moderating variable at the Public Accounting Firm in Malang City. This research uses quantitative methods with a descriptive approach. The types of data used in this study are primary data and secondary data. Data collected by questionnaire technique. The population in this study were 77 auditors who worked at 16 public accounting firms in Malang City who had registered with IAPI in 2023. And the sample in this study were 58 auditors who worked at 10 KAP Malang City. The sampling technique in this study used purposive sampling technique where the sample was determined based on several criteria. Data analysis was performed using the Structural Equation Model (SEM) model with Smart-PLS version 0.4. The results of this study indicate that auditor competence has a positive effect on audit quality. Auditor independence has a positive effect on audit quality. Auditor work experience can strengthen the effect of competence on audit quality. However, auditor work experience cannot strengthen the effect of independence on audit quality.
MODERATING EFFECT OF WORK EXPERIENCE IN THE INFLUENCE OF PROFESSIONALISM, INDEPENDENCE, AND COMPETENCE ON AUDIT QUALITY Poernamawatie, Fahmi; Hidayah, Wahyuni; Widyawati , Titis Indah; Siagian, Deriska Emiria; Hertanto, Ronny Hendra
JURNAL EKBIS Vol 26 No 1 (2025): Jurnal Ekbis : Jurnal Analisis,Prediksi dan Informasi
Publisher : Universitas Islam Lamongan

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

Abstract

The issue of declining audit quality in Indonesia has now become a public concern. The number of cases involving public accountants in financial scandals can have a major impact on both the economy, public trust, and the reputation of the accounting profession. This study aims to analyze the moderating effect of work experience on the effect of professionalism, independence, and competence on audit quality. Data were collected through a survey involving 42 KAP auditors in the Greater Malang area. Hypothesis testing was carried out using the PLS-SEM method. The results showed that professionalism had no significant effect on audit quality with a p-value of 0.220, independence and competence had a positive and significant effect on audit quality with a p-value of 0.047 and 0.083, respectively. Work experience is able to moderate the effect of professionalism on audit quality with a p-value of 0.086, but is unable to moderate the effect of independence and competence on audit quality with a p-value of 0.950 and 0.417. This finding indicates that although work experience can increase the impact of professionalism on audit quality, independence and competence factors still require continuous development that does not only rely on experience.
Co-Authors Dadieng Kurniawan Fahmi Poernamawatie Hidayah, Wahyuni Ronny Hendra Hertanto Widyawati , Titis Indah