ANALISIS PENGARUH KOMPETENSI, INDEPENDENSI DAN TEKNOLOGI INFORMASI TERHADAP KUALITAS AUDIT INTERNAL PADA HOLDING BUMN FARMASI DENGAN SKEPTISISME PROFESIONAL SEBAGAI VARIABEL PEMODERASI

  • Ditya Handayani Universitas Widyatama
  • R Wedi Rusmawan Kusumah Universitas Widyatama
Keywords: Competence, Independence, Information Technology, Internal Audit Quality, Skepticism

Abstract

Kualitas audit internal sangat penting untuk memastikan akurasi dan keandalan laporan keuangan serta kegiatan operasional perusahaan. Kompetensi auditor internal, independensi auditor internal, dan penggunaan teknologi informasi memainkan peran krusial dalam menentukan kualitas audit internal. Selain itu, skeptisisme profesional auditor juga menjadi faktor penting yang mempengaruhi hasil audit. Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi, independensi dan teknologi informasi terhadap kualitas audit internal, dengan skeptisisme profesional sebagai variabel moderasi. Metodologi pada penelitian ini menggunakan pendekatan kuantitatif dengan metode survei kepada auditor internal pada Holding BUMN Farmasi. Teknik analisis data yang digunakan adalah analisis structural equation model (SEM) dengan Partial Least Square (SEM-PLS) melalui software Smart PLS 4.0. Hasil penelitian menunjukan bahwa kompetensi, independensi dan teknologi informasi memiliki pengaruh terhadap kualitas audit internal, sedangkan skeptisisme profesional tidak memoderasi hubungan antara kompetensi, independensi dan teknologi informasi terhadap kualitas audit internal. Kesimpulan dari penelitian ini adalah sangat penting bagi auditor internal untuk meningkatkan kompetensi dan independensi serta pemanfaatan teknologi informasi secara optimal dalam proses audit untuk meningkatkan kualitas audit internal

References

Afrizal, Y. H., & Salam, M. F. (2022). Risiko Audit Yang Timbul dari Penggunaan Teknologi Implementasi e-Audit Terhadap Kualitas Audit. Innovation in Information System, 1(2), 1-8. Retrieved from https://journal.kallabs.ac.id/index.php/notasi/article/view/24
AICPA. (2002). Statement on Auditing Standards (SAS) No. 99: Consideration of Fraud in a Financial Statement Audit New York :American Institute of Certified Public Accountants. New York: American Institute of Certified Public Accountants.
Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes, Organizational Behavior and Human Decision Processes. 50, 179-211.
Amani, T., Vidiyastutik, E. D., & Hudzafidah, K. (2018). Dampak Teknologi Informasi Terhadap Audit Internal. Prosiding Seminar Nasional dan Call For Paper Ekonomi dan Bisnis, 58-66. Retrieved from https://jurnal.unej.ac.id/index.php/prosiding/article/view/6672
Apriwandi, & Christine, D. (2023). Pengaruh Skeptisme Profesional, Integritas Dan Beban Kerja Terhadap Penilaian Risiko Kecurangan : (Studi Pada Kantor Akuntan Publik Di Kota Bandung). Riset Dan Jurnal Akuntansi, 7(4), 3560-3568. doi:https://doi.org/10.33395/owner.v7i4.1659
Arens, A. A., Elder, R. J., Beasley, M. S., & Hogan, C. E. (2017). Auditing and Assurance Services (sixteenth ed.). Harlow: Pearson Education.
Arikunto, S. (2017). Pengembangan Instrumen Penelitian dan Penilaian Program. Yogyakarta: Pustaka Pelajar.
Azhari, S. R., Junaid, A., & Tjan, J. S. (2020). Pengaruh Kompetensi, Independensi, dan Profesionalisme Auditor terhadap Kualitas Audit dengan Etika Auditor sebagai Variabel Moderasi. Jurnal Ilmu Akuntansi (Invoice), 2(2), 2714-6359. Retrieved from https://journal.unismuh.ac.id/index.php/invoice/article/download/4116/pdf%0A
Azizah, I., Wijayanti, A., & Fitrianne, W. (2019). Pengaruh Kualitas Auditor, Skeptisme Profesional, Komitmen Organisasi terhadap Kualitas Audit Internal. Prosiding Seminar NAsional Pakar, 2615-3343. doi: https://doi.org/10.25105/pakar.v0i0.4302
Azmi, Y. (2009). Pengertian Informasi. Jakarta: Rineka Cipta.
Badan Pemeriksa Keuangan. (2021, Mei 31). www.bpk.go.id/news. Retrieved from www.bpk.go.id: https://www.bpk.go.id/news/kerugian-negara-kasus-pt-asabri-rp2278-triliun
Badan Pengembangan dan Pembinaan Bahasa, Kementerian Pendidikan, Kebudayaan, Riset, dan Teknologi Republik Indonesia. (2016). Kamus Besar Bahasa Indonesia.
Basu, S. K. (2009). Fundamentals of Auditing. India: Pearson Education.
Bishop, T., & Hydoski, F. E. (2010). Corporate Resiliency Managing the Growing Risk of Fraud and Corruption. Deloitte Forensic Center. Retrieved from www.deloitte.com/us/corporateresiliency
Boulton, C. (2022). What is digital transformation? A necessary disruption. CIO Asean. Retrieved from https://www.cio.com/article/3211428/what-is-digital-transformation-a-necessary-disruption.html
Bowditch, J. L., Buono, A. F., & Stewart, M. M. (2007). A Primer on Organizational Behavior. New York: John Wiley & Sons. Retrieved from https://digitalcommons.library.umaine.edu/fac_monographs/85
BPK RI. (2018, Desember 13). Retrieved from bpk.go.id: https://www.bpk.go.id/news/rekomendasi-bpk-mendorong-tata-kelola-bumn-yang-lebih-baik
BPK RI. (2023). Ikhtisar Hasil Pemeriksaan Semester I Tahun 2023. Retrieved Desember 13, 2023, from bpk.go.id: https://www.bpk.go.id/ihps
BPKP. (2019). Retrieved from www.bpkp.go.id: https://www.bpkp.go.id/public/upload/unit/investigasi/files/Grand%20Design%20Proactive%20Audite%20Final%202.pdf
BPKP. (2020). Buletin Informasi dan Teknologi. Retrieved from bpkp.go.ig: https://www.bpkp.go.id/public/upload/unit/pusinfowas/files/BITReborn-IV2020kec(5).pdf
Bumitekno. (2021). Manfaat ERP Bagi Perusahaan di Era Revolusi Industri 4.0. Retrieved from https://www.bumitekno.com/blog/detail/22/manfaat-erp-bagi-perusahaan
BUMN, Menteri Negara. (2011). Peraturan Menteri Negara Badan Usaha Milik Negara Nomor: PER-01/MBU/2011 tentang Penerapan Tata Kelola Perusahaan yang Baik (Good Corporate Governance) pada Badan Usaha Milik Negara.
Cangemi, M. P., & Singleton, T. W. (2003). Managing the Audit Function: A Corporate Audit Department Procedures Guide (3rd ed.). New Jersey: John Wiley & Sons.
Cangemi, M., & Singleton, T. (2003). Managing The Audit Function: A Corporate Audit Departement Procedures Guide. Third Edition. John Willey & Sons.Inc.
Center for Audit Quality. (2016). IAASB: Enhancing Audit Quality in the Public Interest: A Focus on Professional Skepticism, Quality Control and Group Audits. Washington D.C. Retrieved from https://www.thecaq.org
CNBC Indonesia. (2019, Juni 17). www.cnbcindonesia.com/market. Retrieved from www.cnbcindonesia.com: https://www.cnbcindonesia.com/market/20190617084648-17-78654/waduh-lapkeu-garuda-2018-diduga-tak-sesuai-standar-akuntansi
CNBC Indonesia. (2020, Juli 8). www.cnbcindonesia.com/market. Retrieved from www.cnbcindonesia.com: https://www.cnbcindonesia.com/market/20200708130401-17-171131/terungkap-audit-internal-sudah-lama-cium-skandal-jiwasraya
CNN Indonesia. (2023, September 14). www.cnnindonesia.com/nasional. Retrieved from www.cnnindonesia.com: https://www.cnnindonesia.com/nasional/20230914064242-12-998792/dugaan-korupsi-tol-mbz-spesifikasi-dikurangi-pemenang-tender-diatur
CNN Indonesia. (2023, Januari 17). www.cnnindonesia.com/nasional. Retrieved from www.cnnindonesia.com: https://www.cnnindonesia.com/nasional/20230117182826-12-901644/kpk-korupsi-anoda-logam-pt-antam-rugikan-negara-rp1007-miliar
COBIT 2019 Framework. (2019). Introduction and Methodology. USA: Information System Audit and Control Association (ISACA).
Coderre, G. D. (2000). Computer Assisted Fraud Detection. Institute of Internal Auditor, 57(4), 25.
Coram, P., Ferguson, C., & Monorev, R. (2008). Internal Audit, Alternative Internal Audit Structures and The Level of Misappropriation of Assets fraud. Accounting & Finance, 48(4), 543-559. doi:https://doi.org/10.1111/j.1467-629X.2007.00247.x
DeAngelo, L. E. (1981). Auditor Size and Audit Quality. Journal of Accounting and Economics, 3(3), 183-199. doi:https://doi.org/10.1016/0165-4101(81)90002-1
Dianita, M., Rachman, A. A., & Siregar, A. T. (2019). The Effect of Independence and. International Journal of Innovation, Creativity and Change, 6(7). Retrieved from www.ijicc.net
Dinas Pendidikan dan Kebudayaan. (2016). Kamus Besar Bahasa Indonesia. Jakarta: Balai Pustaka.
Fadhilah, R., & Halmawati. (2021). Pengaruh Kompetensi, Independensi dan Motivasi Auditor terhadap Kualitas Audit Internal (Studi Empiris Pada Badan Usaha Milik Swasta dan Badan Usaha Milik Negara di Kota Padang). Jurnal Eksplorasi Akuntansi, 3(1), 233-247. doi:https://doi.org/10.24036/jea.v3i2.339
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Semarang: Badan Penerbit Universitas Diponegoro: Semarang.
Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to Use and How to Report the Result of PLS-SEM. European Business Review, 31(1), 2-24. doi: https://doi.org/10.1108/EBR-11-2018-0203
Hair, J., Hult, G., Ringle, C., & Sarstedt, M. (2021). Partial Least Squares Structural Equation Modeling (PLS-SEM) Using R, Springer. Thousand Oaks.
Hair, J., Hult, G., Ringle, C., & Sarstedt, M. (2022). A Primer on Partial Least Square Structural Equation Modeling (PLS-SEM). CA: Thousand Oaks.
Halim, A. (2018). Auditing (Dasar-Dasar Audit Laporan Keuangan). Yogyakarta: Unit Penerbit dan percetakan STIM YKPN.
Haryanto, N. O., & Susilawati, C. (2018). Pengaruh Kompetensi, Independensi, dan Profesionalisme Auditor Internal Terhadap Kualitas Audit. Jurnal Akuntansi Bisnis, 16(1). doi:https://doi.org/10.24167/jab.v16i2.1694
Heider, F. (1958). The Psychology of Interpersonal Relations. New Jersey: Lawrence Erlbaum Associates. doi:https://doi.org/10.4324/9780203781159
Henseler, J., Ringle, C. M., & Sarstedt, M. (2015). A New Criterion for Assessing Discriminant Validity in Variance-based Structural Equation Modeling. Journal of the Academy of Marketing Science.
Hidayat, S. N., & Susiani, R. (2023). The Effect of Independence and Competence on Audit Quality (Empirical Study at A Public Accounting Firm in Bandung). Journal of Economic, Business and Accounting (Costing), 6(2), 2597-523. doi:https://doi.org/10.31539/costing.v6i2.5251
Hunton, J. E., Bryant, S. M., & Bagranoff, N. A. (2004). Core Concepts of Information Technology Auditing. United States of America: ohn Wiley & Sons.
Hurtt, R. K. (2010). Development of a scale to measure professional skeptisism. Auditing: A Journal of Practice and Theory, 29(1), 149–171. doi:https://doi.org/10.2308/aud.2010.29.1.149
Hurtt, R. K. (2011). Development of a Scale to Measure Professional Skepticism. Auditing: A Journal of Practice & Theory.
Indonesia, R. (2003). Undang-Undang No. 19 tahun 2003 tentang Badan Usaha Milik Negara, Lembaran Negara No. 70 tahun 2003, Tambahan Berita Negara No. 4297.
Indriani, R., & Siswantoro, D. (2023). Evaluasi Penerapan Sistem Pengendalian Intern Pemerintah (SPIP) pada Satuan Kerja X. Owner RIset & Jurnal Akuntansi, 7(4), 3006-3017. doi:https://doi.org/10.33395/owner.v7i4.1656
International Auditing and Assurance Standards Board (IAASB). (2014). A Framework For Audit Quality: Key Elements That Create An Environment For Audit Quality. New York: IFAC. Retrieved from https://www.iaasb.org
International Ethics Standards Board for Accountants (IESBA). (2023). 2023 Handbook of the International Code of Ethics for Professional Accountants. Retrieved from https://www.ethicsboard.org
Islahuzzaman. (2012). Istilah-Istilah Akuntansi dan Auditing (1 ed.). jakarta: Bumi Aksara.
Janvrin, D. J., Bierstaker, J. L., & Lowe, D. J. (2009). An Investigation of Factors Influencing the Use of Computer-Related Audit Procedures. Journal of Information Systems, 23(1). doi:https://doi.org/10.2308/jis.2009.23.1.97
Johnstone, K. M., Gramling , A. A., & Ritteberg, L. E. (2016). Auditing: A Risk Based-Approach to Conducting a Quality Audit (10 ed.). Boston: Cengage Learning.
Junaid, S., Haeruddin, S. H., & Sari, N. W. (2021). Pengaruh Kompetensi, Independensi, dan Teknologi Informasi terhadap Kualitas Audit pada Masa Pandemi Covid-19. Journal of Management, 4(3). doi:https://doi.org/10.37531/yum.v4i3.1604
Junitra, R., & Lastanti, H. S. (2022). Pengaruh Independensi, Kompetensi dan Tekanan Waktu terhadap Kualitas Audit dengan Skeptisme Profesional sebagai Pemoderasi. Jurnal Ekonomi Trisakti, 2(2). doi:https://doi.org/10.25105/jet.v2i2.15017
Kemenkeu Learning Center. (2022, September). Retrieved from klc2.kemenkeu.go.id: https://klc2.kemenkeu.go.id/kms/knowledge/internal-auditing-assurance-advisory-services-chapter-10-17e1136b/detail/
Kominfo. (2020, Oktober 4). Retrieved from kominfo.go.id: https://www.kominfo.go.id/content/detail/29885/masuki-era-revolusi-industri-40-indonesia-perlu-manfaatkan-teknologi-digital/0/berita_satker
Komisi Pemberantasan Korupsi. (2023, Juli 20). Kasus Korupsi di PT Waskita Karya : Tersangka, Kerugian Negara, dan Proses Hukum.
Koran Tempo. (2023, Mei 4). https://koran.tempo.co/read/ekonomi-dan-bisnis/481825/enam-fakta-kasus-korupsi-waskita-karya-yang-melibatkan-destiawan-soewardjono-cs. Retrieved from https://koran.tempo.com: https://koran.tempo.co/read/ekonomi-dan-bisnis/481825/enam-fakta-kasus-korupsi-waskita-karya-yang-melibatkan-destiawan-soewardjono-cs
Kotler, P. (2009). Marketing Management: Analysis, Planning, Implementation, and Control (7 ed.). New Jersey: Prentice-Hall.
Kusumah, R. R., Miftahudin, & Handayani, L. (2020). Analysis Of The Determinant Factor Of Audit Quality In Bandung Public Accountant Offices. PalArch’s Journal of Archaeology of Egypt , 17(5), 882-886. Retrieved from https://archives.palarch.nl/index.php/jae/article/view/2906
Louwers, T. J., Ramsay, R. J., Sinason, D. H., Strawser, J. R., & Thibodeau, J. C. (2015). Auditing & Assurance Services. New York: McGraw-Hill Education.
Market Bisnis. (2022, oktober 11). Retrieved from https://market.bisnis.com/read/20240204/192/1738045/hasil-audit-bpkp-waskita-wskt-lakukan-pelanggaran-ini
Michael, A., & Dixon, R. (2019). Audit Data Analytics of Unregulated Voluntary Disclosures and Auditing Expectations Gap. International Journal of Disclosure and Governance, 16(4), 188-205. doi: https://doi.org/10.1057/s41310-019-00065-x
Mokono, R. M., & Nasieku, T. (2018). Factors Affecting Internal Auditor’s Performance in Public Universities in Kenya. Global journal of Economics and Business Administration, 3, 11. Retrieved from http://escipub.com/global-journal-of-economics-and-business-administration/
Muchson, M. (2017). Statistik Deskriptif. Bogor: Guepedia.
Mulyadi. (2019). Auditing (6 ed.). Jakarta: Salemba Empat.
Murfadila, & Ramdani, M. R. (2019). Pengaruh Teknologi Informasi, Teknik Audit, Tekanan Anggaran Waktu terhadap Kualitas Hasil Audit. Akmen Jurnal Ilmiah, 16(1). doi:https://e-jurnal.nobel.ac.id/index.php/akmen/article/view/627
Novatiani, R. A. (2015). Pengaruh Kompetensi Auditor Internal terhadap Kualitas Laporan Audit Internal. The 8th NCFB and Doctoral Colloquium, Fakultas Bisnis dan Pascasarjana Unika Widya Mandala Surabaya. Retrieved from http://repository.widyatama.ac.id/handle/123456789/7283
O'brien, J. A., & Marakas, G. M. (2011). Management Information System (10 ed.). New York: McGraw Hill.
Octavia, E., & Widodo, N. R. (2015). [PDF] from core.ac.uk. Research Journal of Finance and Accounting, 6(7), 189-194.
OJK. (2014). Roadmap Tata Kelola Perusahaan Indonesia. Jakarta: OJK.
OJK. (2023, Januari 25). Retrieved from ojk.go.ig: https://ojk.go.id/id/berita-dan-kegiatan/info-terkini/Pages/OJK-Dorong-Auditor-Internal-Terapkan-Teknologi-dalam-GRC-Terintegrasi-.aspx
Pratiwi, A. A., Suryandari, N. N., & Susandya, A. P. (2020). Pengaruh Profesionalisme, Independensi dan Kompetensi Auditor terhadap Kualitas Audit Pada Kantor Akuntan Publik di Provinsi Bali. Kumpulan Hasil Riset Mahasiswa (KHARISMA), 2(1). Retrieved from https://e-journal.unmas.ac.id/index.php/kharisma/issue/view/64
Primasatya, R. D., Puspitasari, M. D., Hasudungan, R., & Laila, E. A. (2019). Faktor-Faktor yang Memengaruhi Efektivitas Audit Internal Inspektorat se-. Jurnal Pengawasan, 1(1), 1-9. Retrieved from https://www.bpkp.go.id/public/upload/unit/puslitbangwas/files/Jurnal%20Pengawasan/Jurnal%20Pengawasan_Vol%201_No%201_Sept%202019.pdf
PT Bio Farma (Persero). (2020). Retrieved from https://www.biofarma.co.id/: https://www.biofarma.co.id/id/holding-bumn-farmasi
PT Bio Farma (Persero). (2023). Laporan Tahunan 2022. Retrieved from biofarma.co.id: https://www.biofarma.co.id/id/annual-report
Public Company Accounting Oversight Board. (2007). Auditing Standard No.5 An Audit of Internal Control Over Financial Reporting that is Integrated with an Audit of Financial Statements and Related Independence Rule and Conforming Amendments. Retrieved from https://assets.pcaobus.org/pcaob-dev/docs/default-source/rulemaking/docket_021/2007-06-12_release_no_2007-005a.pdf?sfvrsn=9685a498_0
Quadackers, L., Groot, T., & Wright, A. (2009). Auditors Skeptical Characteristics and. doi:http://dx.doi.org/10.2139/ssrn.1478105
Reding, K. R., Sobel, P. J., Anderson, U. L., Head, M. J., Ramamoorti, S., Salamasick, M., & Riddle, C. (2013). Internal Auditing: Assurance & Advisory Service (third edition ed.). Institute of Internal Auditors Research Foundation.
Republik Indonesia. (2011). Peraturan Menteri Negara BUMN Nomor: PER-01/MBU/2011 tentang Penerapan Tata Kelola Perusahaan yang Baik (Good Corporate Governance).
Robbins, S. P., & Judge, T. A. (2013). Organizational Behavior (15 ed.). New Jersey: Pearson Prentice Hall.
Santoso, R. D., Riharjo, I. B., & Kurnia. (2020). Independensi, Integritas, Serta Kompetensi Auditor Terhadap Kualitas Audit dengan Skeptisisme Profesional Sebagai Variabel Pemoderasi. Journal of Accounting Science, 4(2), 36-56. doi:https://doi.org/10.21070/jas.v4i2.559
Sawyer, L. B., Dittenhofer, M. A., & Scheiner, J. H. (2006). Internal Auditing. Jakarta: Salemba Empat.
Schermelleh-Engel, K., Moosbrugger, H., & Muller, H. (2003). Evaluating the Fit of Structural Equation Models: Tests of Significance and Descriptive Goodness-of-Fit Measures. In Methods of Psychological Research, 8(2), 23-74. doi:https://doi.org/10.23668/psycharchives.12784
Sekretariat Kabinet Republik Indonesia. (2021, Februari 26). Retrieved from https://setkab.go.id: https://setkab.go.id/presiden-luncurkan-program-konektivitas-digital-2021-dan-prangko-seri-gerakan-vaksinasi-nasional-covid-19/
Setyaningrum, D., & Kuntadi, C. (2019). The Effects of Competence , Independence, Audit Work and Communication on Effectiveness of Internal Audit. Journal of Economics, Business, and Accountancy Ventura, 22(1), 39-47. doi:https://doi.org/10.14414/jebav.v22i1.879
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif dan R& D. Bandung: Alfabeta.
Suryawan, I. K., & Prianthara, I. B. (2021). Pengaruh Penerapan Electronic Data Processing Audit, Audit Capacity Stress dan Sikap Skeptisme Auditor terhadap Kualitas Audit. Jurnal Ilmiah Ekonomi Bisnis, 26(2). doi:http://dx.doi.org/10.35760/eb.2021.v26i2.3420
Susilawati, N., & Munawarah, I. (2023). Faktor-Faktor Skeptisme Profesional, Kompleksitas Tugas dan Teknik Audit Berbantuan Komputer Berdampak Terhadap PEningkatan Kualitas Audit. Economics Learning Experience & Social Thinking Education Journal, 3(1), 22-32. doi:https://journal.stiegic.ac.id/index.php/eleste/article/view/106
Tandiontong, M. (2016). Kualitas Audit dan Pengukurannya. Bandung: Alfabeta.
The Institute of Internal Auditors (IIA). (2016). The Framework for Internal Audit Effectiveness: The New IPPF . Retrieved from https://www.theiia.org/
Tuanakota, & Teodorus, M. (2013). Berpikir Kritis dalam Auditing. Jakarta : Salemba Empat.
Tuanakotta, & Theodorus, M. (2012). Akuntansi Forensik dan Audit Investigatif (2 ed.). Jakarta: Salemba Empat.
Ula, N. F., & Praptoyo, S. (2023). Pengaruh Independensi Auditor terhadap Kualitas Audit dengan Skeptisme Profesional sebagai Variabel Pemoderasi. Jurnal Ilmu dan Riset Akuntansi, 12(8). Retrieved from http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/5460
Yamin, S. (2021). Olah Data Statistik : SMART PLS3, SMART PLS4, AMOS & STATA. Depok: PT Dewangga Energi Internasional.
Zhao, N., Yen, D. C., & Chang, I.-C. (2004). Auditing in the E_Commerce Era. Information Management & Computer Security, 12(5), 389-400. doi:10.1108/09685220410563360
Published
2024-10-02
Abstract viewed = 0 times
pdf downloaded = 0 times