Kompetensi dan Profesionalisme terhadap Kualitas Audit melalui Etika Auditor sebagai Variabel Mediasi di Lingkungan Aparat Pengawas Intern Pemerintah (APIP) Kabupaten Boven Digoel
Abstract
This research aims to investigate the impact of competence and professionalism on audit quality by integrating auditor ethics as a mediating variable. The research method applied is a quantitative method, using Partial Least Square (PLS) analysis to analyze the collected data. The research results show that competence and professionalism have a positive and significant influence on audit quality, both directly and through the role of auditor ethics as a mediating variable. Conclusion, understanding of the factors that influence audit quality in the accounting profession. The practical implication of this research is that increasing auditor competence and professionalism can improve audit quality, with auditor ethics acting as an intermediary in this relationship.
Keywords: Government Internal Supervisory Apparatus (APIP), Auditor Ethics, Auditor Competence, Audit Quality, Auditor Professionalism
References
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Francis, J. R. (2023). Going big, going small: A perspective on strategies for researching audit quality. The British Accounting Review, 55(2), 1–15. https://doi.org/10.1016/j.bar.2022.101167
Furiady, O., & Kurnia, R. (2015). The Effect of Work Experiences, Competency, Motivation, Accountability and Objectivity towards Audit Quality. Procedia - Social and Behavioral Sciences, 211, 328 – 335. https://doi.org/10.1016/j.sbspro.2015.11.042
Griffina, J. M., Krugera, S., & Maturana, G. (2019). Personal infidelity and professional conduct in4 setting. Proceedings of the National Academy of Sciences, 116(33), 1–6. https://doi.org/10.1073/pnas.1905329116
Hamid, R. S., & Anwar, S. M. (2019). Structural Equation Modeling (Sem) Berbasis Varian: Konsep Dasar dan Aplikasi dengan Program SmartPLS 3.2.8 dalam Riset Bisnis. PT Inkubator Penulis Indonesia.
Hanjani, A., & Rahardja. (2014). Pengaruh Etika Auditor, Pengalaman Auditor, Fee Audit, Dan Motivasi Auditor Terhadap Kualitas Audit (Studi pada Auditor KAP di Semarang). Diponegoro Journal Of Accounting, 3(2), 1–9. http://ejournal-s1.undip.ac.id/index.php/accounting
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Indrayanti, N., & Ulfia, N. (2022). Authentic leadership and innovative work behavior through organizational culture: A study in Indonesian state-owned enterprises. F1000 Research, 1–16. https://doi.org/https://doi.org/10.12688/f1000research.126559.1
Koeswayo, P. S. (2016). Effect Of Competensce On Internal Audit Professionalism Skepticism, Implications On Regional Head Of Corruption Practice (Case Study District/City In West Java Province). European Journal of Accounting, Auditing and Finance Research, 4(5), 90–109. https://doi.org/10.37745/ejaafr.2013
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Kumalasari, Y., Dimyati, M., & Rachmawati, R. (2019). The Effect Of Competency, Independence, Ethics Auditor And Professionalism To The Audit Quality And Emotional Intelligence As A Variable Of Moderation. ABM : International Journal of Administration, Business and Management, 1(1), 36–50. https://doi.org/10.31967/abm.v1i1.383
Lestari, M. A., T, S., & Rahman, A. F. (2020). Auditors’ professional commitment, time budget pressure, independence, and audit quality: The Audit Board of the Republic of Indonesia Experience. International Journal of Research in Business & Social Science, 9(6), 263–273. https://doi.org/10.20525/ijrbs.v9i6.919
Manalu, F., & Stefany, E. (2016). Pengaruh Profesionalisme, Independensi, Kompetensi dan Pengalaman Kerja Terhadap Kualits Audit Di Kantor Akuntan. Journal of Accounting and Business Studies, 1(1), 20–38. https://journal.ithb.ac.id/JABS/article/view/103
Maulana, D. (2020). Pengaruh Kompetensi, Etika Dan Integritas Auditor Terhadap Kualitas Audit. Syntax Literate : Jurnal Ilmiah Indonesia, 5(1), 39–53. https://doi.org/10.36418/syntax-literate.v5i1.855
Napitupulu, B. E., Dewi, S., & Wijaya, A. (2023). The Effect Of Work Experience, Profesionalism And Remote Audit On Audit Quality. International Journal of Informatics, Economics, Management and Science (IJIEMS), 2(2), 15–30. https://doi.org/10.52362/ijiems.v2i1.999
Nwanyanwu, L. (2018). Accountants’ Ethics and Fraud Control in Nigeria: The Emergence of a Fraud Control Model. Journal of Accounting, Finance and Auditing Studies, 4(1), 130–150. https://www.researchgate.net/publication/322294053_Accountants%27_ethics_and_fraud_control_in_Nigeria_The_emergence_of_a_fraud_control_model
Prasetya, B. A., Purwana, D., & Saparuddin, S. (2023). Audit Time Budget, Auditor’s Experience, and Professionalism Impact on Auditing Quality. Proceedings of the International Joint Conference on Arts and Humanities 2022 (IJCAH 2022), 724, 1276–1284. https://doi.org/10.2991/978-2-38476-008-4_136
Pura, R. (2021). Pengaruh Kompetensi Auditor, Komitmen Profesional Dan Etika Profesi Terhadap Perilaku Disfungsional Auditor. Jurnal Akuntansi Berkelanjutan Indonesia, 4(2), 204–217. https://doi.org/10.32493/JABI.v4i2.y2021.p204-217
Rahmatika, D. N., & Yunita, E. A. (2020). Auditing. Dasar-dasar pemeriksaan laporan keuangan. Penerbit Tanah Air Beta.
Rukminingsih. (2020). Metode Penelitian Pendidikan : Penelitian Kuantitatif, Penelitian Kualitatis dan Penelitian Tindakan Kelas. Erhaka Utama.
Sahir, S. H. (2021). Metodologi Penelitian. Penerbit Kbm Indonesia.
Sangadah, L. (2022). Pengaruh Akuntabilitas Auditor, Independensi Auditor, Dan Profesionalisme Auditor Terhadap Kualitas Audit. Owner: Riset & Jurnal Akuntansi, 6(2), 1137–1143. https://doi.org/10.33395/owner.v6i2.636
Sari, Y., Yazid, H., & Taqi, M. (2022). he Influence of Independency, Professionalism, and Integrity onFraud Prevention With Leadership Style As Moderating Variable. Journal of Applied Business, Taxation and Economics Research, 1(6), 653–666. https://doi.org/10.54408/jabter.v1i6.102
Sitorus, T., Hendratono, T., & Fransisca, N. (2020). The Factors Affecting Audit Quality. Journal of Economics, Business, & Accountancy Ventura, 23(2), 243 – 253. https://doi.org/10.14414/jebav.v23i2.2137
St.Ramlah, Syah, A., & Dara, M. A. (2018). The Effect Of Competence And Independence To Audit Quality With Auditor Ethics As A Modernation Variable. International Journal Of Scientific & Technology Research, 7(9), 6–10. www.ijstr.org
Suhariadi, D., & Arif, A. (2022). Pengaruh Etika Auditor, Pengalaman Auditor, Dan Motivasi Auditor Terhadap Kualitas Audit Dengan Fee Audit Sebagai Variabel Moderas. Jurnal Ekonomi Trisakti, 2(2), 417–430. https://doi.org/10.25105/jet.v2i2.14223
Susanto, Y., Nuraini, B., Sutanta, Gunadi, Basri, A., Mulyadi, & Endri, E. (2020). The Effect of Task Complexity, Independence and Competence on the Quality of Audit Results with Auditor Integrity as a Moderating Variable. International Journal of Innovation, Creativity and Chang, 12(12), 742–755. http://www.ijicc.net/
Suyatno, A., Abdullah, A., Sundah, D. I. E., Fitriana, D. G. S. D. P., Hadion Wijoyo, Ika Kusuma Wardani, I. I., Said, I. P. K. L. R., Surana, M. H. M. A., Muhammad Jamil, N. D. M. S. D., Nopriadi Saputra, Ray Octafian, Refika, R. S., & Rizal Bakti, Rudi Setiadi, S. N. (2020). Manajemen Sumber Daya Manusia : Prinsip Dasar dan Aplikasi. Diandra Kreatif.
Wardana, I. M. W., Sapta, I. K. S., & Landra, I. N. (2019). Competency, Indepedence, Motivation, Auditor, Objectives, Audit Quality, Leading Policy At bandung Regency Inspectorate. IJSEGCE, 2(3), 330–338. https://doi.org/10.1234/ijsegce.v2i3.100
Yuan, S., Zhang, W., & Zhu, K. (2023). Place attachment, audit pricing and audit quality. Journal of Contemporary Accounting and Economics, 19(2), 1–16. https://doi.org/10.1016/j.jcae.2023.100365
Zahid, R. M. A., Taran, A., Khan, M. K., & Chersan, I.-C. (2023). ESG, dividend payout policy and the moderating role of audit quality: Empirical evidence from Western Europe. Borsa _Istanbul Review, 23(2), 351–367. https://doi.org/10.1016/j.bir.2022.10.012
Zahmatkesh, & Rezazadeh, J. (2017). The effect of auditor features on audit quality. Tékhne - Review of Applied Management Studies, 72, 1–9. https://doi.org/10.1016/j.tekhne.2017.09.003
Akib, M., & Anto, L. O. (2021). Effects of Professional Skills and Auditor Competence on Audit Quality in Inspectorate Southeast Sulawesi Province. International Journal of Economics and Business Administration, IX(1), 79–85. https://doi.org/10.35808/ijeba/659
Ayomi, J. E. (2022). Eks Sekda Boven Digoel Digarap Kejaksaan, Bupati HY Siap-siap Artikel ini telah tayang di JPNN.com dengan judul “Eks Sekda Boven Digoel Digarap Kejaksaan, Bupati HY Siap-siap”, https://papua.jpnn.com/kriminal/337/eks-sekda-boven-digoel-digarap-kejaksaan-b. JPNN. https://papua.jpnn.com/kriminal/337/eks-sekda-boven-digoel-digarap-kejaksaan-bupati-hy-siap-siap
Dariana, & Triastuti, R. (2018). Pengaruh Etika Auditor, Pengalaman Auditor, Dan Fee Audit Terhadap Kualitas Audit Pada Kantor Akuntan Publik Di Pekanbaru. JAS (Jurnal Akuntansi Syariah), 2(2), 184-202. https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/143
Fitriany, F., Anggraita, V., Kurrohman, T., & Aulia, and S. (2022). Determinant of Audit Quality: The Guardian and Justice Organizations (Target 16.6 SDGs). 2nd Virtual Conference on Social Science In Law, Political Issue and Economic Development, 386–394. https://doi.org/10.18502/kss.v7i12.11543
Francis, J. R. (2023). Going big, going small: A perspective on strategies for researching audit quality. The British Accounting Review, 55(2), 1–15. https://doi.org/10.1016/j.bar.2022.101167
Furiady, O., & Kurnia, R. (2015). The Effect of Work Experiences, Competency, Motivation, Accountability and Objectivity towards Audit Quality. Procedia - Social and Behavioral Sciences, 211, 328 – 335. https://doi.org/10.1016/j.sbspro.2015.11.042
Griffina, J. M., Krugera, S., & Maturana, G. (2019). Personal infidelity and professional conduct in4 setting. Proceedings of the National Academy of Sciences, 116(33), 1–6. https://doi.org/10.1073/pnas.1905329116
Hamid, R. S., & Anwar, S. M. (2019). Structural Equation Modeling (Sem) Berbasis Varian: Konsep Dasar dan Aplikasi dengan Program SmartPLS 3.2.8 dalam Riset Bisnis. PT Inkubator Penulis Indonesia.
Hanjani, A., & Rahardja. (2014). Pengaruh Etika Auditor, Pengalaman Auditor, Fee Audit, Dan Motivasi Auditor Terhadap Kualitas Audit (Studi pada Auditor KAP di Semarang). Diponegoro Journal Of Accounting, 3(2), 1–9. http://ejournal-s1.undip.ac.id/index.php/accounting
Hardani, Auliya, N. H., Andriani, H., Fardani, R. A., Ustiawaty, J., Utami, E. F., Sukmana, D. J., & Istiqomah, R. R. (2020). Metode Penelitian Kualitatif & Kuantitatif. CV. Pustaka Ilmu Group Yogyakarta.
Indrayanti, N., & Ulfia, N. (2022). Authentic leadership and innovative work behavior through organizational culture: A study in Indonesian state-owned enterprises. F1000 Research, 1–16. https://doi.org/https://doi.org/10.12688/f1000research.126559.1
Koeswayo, P. S. (2016). Effect Of Competensce On Internal Audit Professionalism Skepticism, Implications On Regional Head Of Corruption Practice (Case Study District/City In West Java Province). European Journal of Accounting, Auditing and Finance Research, 4(5), 90–109. https://doi.org/10.37745/ejaafr.2013
Kondomo, N. (2022a). Datangi Kejati, Proses Hukum Dugaan Korupsi Bupati Boven Digoel Dipertanyakan. Berita Papua. https://www.beritapapua.co/hukum/2022/12/datangi-kejati-proses-hukum-dugaan-korupsi-bupati-boven-digoel-dipertanyakan/
Kondomo, N. (2022b). Eks Sekda Boven Digoel Digarap Kejaksaan, Bupati HY Siap-siap Artikel ini telah tayang di JPNN.com dengan judul “Eks Sekda Boven Digoel Digarap Kejaksaan, Bupati HY Siap-siap”, https://papua.jpnn.com/kriminal/337/eks-sekda-boven-digoel-digarap-kejaksaan-b. JPNN. https://papua.jpnn.com/kriminal/337/eks-sekda-boven-digoel-digarap-kejaksaan-bupati-hy-siap-siap
Kristianto, O. (2017). Pengaruh Profesionalisme Auditor, Independensi Auditor, Dan Kompetensi Auditor Terhadap Kualitas Audit. Jurnal Ilmu Dan Riset Akuntansi, 6(11), 1–19. http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/1912
Kumalasari, Y., Dimyati, M., & Rachmawati, R. (2019). The Effect Of Competency, Independence, Ethics Auditor And Professionalism To The Audit Quality And Emotional Intelligence As A Variable Of Moderation. ABM : International Journal of Administration, Business and Management, 1(1), 36–50. https://doi.org/10.31967/abm.v1i1.383
Lestari, M. A., T, S., & Rahman, A. F. (2020). Auditors’ professional commitment, time budget pressure, independence, and audit quality: The Audit Board of the Republic of Indonesia Experience. International Journal of Research in Business & Social Science, 9(6), 263–273. https://doi.org/10.20525/ijrbs.v9i6.919
Manalu, F., & Stefany, E. (2016). Pengaruh Profesionalisme, Independensi, Kompetensi dan Pengalaman Kerja Terhadap Kualits Audit Di Kantor Akuntan. Journal of Accounting and Business Studies, 1(1), 20–38. https://journal.ithb.ac.id/JABS/article/view/103
Maulana, D. (2020). Pengaruh Kompetensi, Etika Dan Integritas Auditor Terhadap Kualitas Audit. Syntax Literate : Jurnal Ilmiah Indonesia, 5(1), 39–53. https://doi.org/10.36418/syntax-literate.v5i1.855
Napitupulu, B. E., Dewi, S., & Wijaya, A. (2023). The Effect Of Work Experience, Profesionalism And Remote Audit On Audit Quality. International Journal of Informatics, Economics, Management and Science (IJIEMS), 2(2), 15–30. https://doi.org/10.52362/ijiems.v2i1.999
Nwanyanwu, L. (2018). Accountants’ Ethics and Fraud Control in Nigeria: The Emergence of a Fraud Control Model. Journal of Accounting, Finance and Auditing Studies, 4(1), 130–150. https://www.researchgate.net/publication/322294053_Accountants%27_ethics_and_fraud_control_in_Nigeria_The_emergence_of_a_fraud_control_model
Prasetya, B. A., Purwana, D., & Saparuddin, S. (2023). Audit Time Budget, Auditor’s Experience, and Professionalism Impact on Auditing Quality. Proceedings of the International Joint Conference on Arts and Humanities 2022 (IJCAH 2022), 724, 1276–1284. https://doi.org/10.2991/978-2-38476-008-4_136
Pura, R. (2021). Pengaruh Kompetensi Auditor, Komitmen Profesional Dan Etika Profesi Terhadap Perilaku Disfungsional Auditor. Jurnal Akuntansi Berkelanjutan Indonesia, 4(2), 204–217. https://doi.org/10.32493/JABI.v4i2.y2021.p204-217
Rahmatika, D. N., & Yunita, E. A. (2020). Auditing. Dasar-dasar pemeriksaan laporan keuangan. Penerbit Tanah Air Beta.
Rukminingsih. (2020). Metode Penelitian Pendidikan : Penelitian Kuantitatif, Penelitian Kualitatis dan Penelitian Tindakan Kelas. Erhaka Utama.
Sahir, S. H. (2021). Metodologi Penelitian. Penerbit Kbm Indonesia.
Sangadah, L. (2022). Pengaruh Akuntabilitas Auditor, Independensi Auditor, Dan Profesionalisme Auditor Terhadap Kualitas Audit. Owner: Riset & Jurnal Akuntansi, 6(2), 1137–1143. https://doi.org/10.33395/owner.v6i2.636
Sari, Y., Yazid, H., & Taqi, M. (2022). he Influence of Independency, Professionalism, and Integrity onFraud Prevention With Leadership Style As Moderating Variable. Journal of Applied Business, Taxation and Economics Research, 1(6), 653–666. https://doi.org/10.54408/jabter.v1i6.102
Sitorus, T., Hendratono, T., & Fransisca, N. (2020). The Factors Affecting Audit Quality. Journal of Economics, Business, & Accountancy Ventura, 23(2), 243 – 253. https://doi.org/10.14414/jebav.v23i2.2137
St.Ramlah, Syah, A., & Dara, M. A. (2018). The Effect Of Competence And Independence To Audit Quality With Auditor Ethics As A Modernation Variable. International Journal Of Scientific & Technology Research, 7(9), 6–10. www.ijstr.org
Suhariadi, D., & Arif, A. (2022). Pengaruh Etika Auditor, Pengalaman Auditor, Dan Motivasi Auditor Terhadap Kualitas Audit Dengan Fee Audit Sebagai Variabel Moderas. Jurnal Ekonomi Trisakti, 2(2), 417–430. https://doi.org/10.25105/jet.v2i2.14223
Susanto, Y., Nuraini, B., Sutanta, Gunadi, Basri, A., Mulyadi, & Endri, E. (2020). The Effect of Task Complexity, Independence and Competence on the Quality of Audit Results with Auditor Integrity as a Moderating Variable. International Journal of Innovation, Creativity and Chang, 12(12), 742–755. http://www.ijicc.net/
Suyatno, A., Abdullah, A., Sundah, D. I. E., Fitriana, D. G. S. D. P., Hadion Wijoyo, Ika Kusuma Wardani, I. I., Said, I. P. K. L. R., Surana, M. H. M. A., Muhammad Jamil, N. D. M. S. D., Nopriadi Saputra, Ray Octafian, Refika, R. S., & Rizal Bakti, Rudi Setiadi, S. N. (2020). Manajemen Sumber Daya Manusia : Prinsip Dasar dan Aplikasi. Diandra Kreatif.
Wardana, I. M. W., Sapta, I. K. S., & Landra, I. N. (2019). Competency, Indepedence, Motivation, Auditor, Objectives, Audit Quality, Leading Policy At bandung Regency Inspectorate. IJSEGCE, 2(3), 330–338. https://doi.org/10.1234/ijsegce.v2i3.100
Yuan, S., Zhang, W., & Zhu, K. (2023). Place attachment, audit pricing and audit quality. Journal of Contemporary Accounting and Economics, 19(2), 1–16. https://doi.org/10.1016/j.jcae.2023.100365
Zahid, R. M. A., Taran, A., Khan, M. K., & Chersan, I.-C. (2023). ESG, dividend payout policy and the moderating role of audit quality: Empirical evidence from Western Europe. Borsa _Istanbul Review, 23(2), 351–367. https://doi.org/10.1016/j.bir.2022.10.012
Zahmatkesh, & Rezazadeh, J. (2017). The effect of auditor features on audit quality. Tékhne - Review of Applied Management Studies, 72, 1–9. https://doi.org/10.1016/j.tekhne.2017.09.003
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2024-03-12
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