Pengaruh Kemahiran Profesional, Independensi, dan Objektivitas Terhadap Kualitas Audit (Studi Kasus pada Inspektorat Jenderal Kemendikbudristek)

Authors

  • Syaparudin Syaparudin Universitas Mercu Buana, Jakarta, Indonesia
  • Apollo Apollo Universitas Mercu Buana, Jakarta, Indonesia

DOI:

https://doi.org/10.38035/jim.v2i1.223

Keywords:

Audit Quality, Professionalism, Independence, Objectivity

Abstract

Auditor quality must meet aspects such as professional skills, independence, objectivity and several other aspects inherent in their profession. This is to maintain the quality of audit results, for corporate entities as well as for public entities. This research was conducted to determine the Effect of Professional Proficiency, Independence, and Objectivity on Audit Quality (Case Study of auditors within the Inspectorate General of the Ministry of Education and Culture). Respondents in this study were 122 respondents. The data used in this study is primary data, namely in the form of a questionnaire. This research uses multiple linear analysis and partial test as well as simultaneous test using a data processing application. The results of this study indicate that professional skills affect audit quality, independence influences audit quality, and objectivity influences audit quality.

References

Amadeva Devota, Hero Priono. 2021. Etika Auditor sebagai Pemoderasi Fee Audit, Independensi, dan Kompetensi terhadap Kualitas Audit. Vol.2, No. 2, Mei 2021.
Aren, et. Al 2015:103. Auditing dan jasa Assurance Pendekatan Terintegrasi. Jilid 1. Edisi 15-Jakarta : Erlangga
Arin, Dea Laksita & Sukirno. 2019. Pengaruh Independensi, Akuntabilitas dan Obyektivitas terhadap Kualitas Audit. Jurnal Nominal. Vol. III, No. 1.
Asosiasi Auditor Intern Pemerintah Indonesia, Nomor: PER-01 / AAIPI / DPN / 2021. Tentang Standar Audit Intern Pemerintah Indonesia.
Bandura, Albert. 1993. “Perceived Self Efficacy In Cognitive Development And Functioning”. Educational Psychologist, 28(2), 117-148.
BPK, 6 Juli 2021. PIP Kemendikbud Sesuai Kriteria, Kecuali.. Diakses 7 Desember 2021 dari (https://wartapemeriksa.bpk.go.id/?p=26464)
Dr. Inom Nasution, M.Pd. Kompetensi Kepribadian Guru Paud. Perdana Publishing. 2019)
Duli, Nikolaus. (2019). Metodologi Penelitian Kuantitatif : Beberapa Konsep Dasar untuk Penulisan Skripsi & Analisis Data dengan SPSS. Edisi ke-1. Yogyakarta : CV. Budi Utama.
Farida, Izzatul, Abdul Halim dan Retno Wulandari. 2016. “Pengaruh Independensi, Kompetensi, Due Professional Care dan Etika Terhadap Kualitas Audit”. Jurnal Riset Mahasiswa, Vol. 20, No.20, 1-14.
Fenua Mustika Kristanti, Noor Shodiq Askandar, Afifudin. Tahun 2021. Pengaruh Profesionalisme, Objektivitas, Pengalaman Kerja, Dan Independensi Auditor Terhadap Kualitas Audit Yang Di Hasilkan (Studi Auditor Pada Kantor Akuntan Publik Di Malang). E-JRA Vol. 10 No. 03 Agustus 2021
Firmansyah, Farid. Haryanto, Rudy. (2019). Manajemen Kualitas Jasa Peningkatan Kepuasan & Loyalitas Pelanggan. Pamekasan : Duta Media Publishing.
Ni Putu Lorensky Oktadelina, Dkk. 2021. Pengaruh Profesionalisme, Kompetensi, Objektivitas Dan Akuntabilitas Terhadap Kualitas Audit Dengan Independensi Sebagai Variabel Moderasi. Jurnal Kharisma. Vol. 3 No. 1, Februari 2021.
Peraturan AAIPI Nomor PER-01/AAIPI/DPN/2021 tentang Standar Audit Intern Pemerintah Indonesia (SAIPI).
Rosmiati. 2019. Pengaruh Profesionalisme Auditor Terhadap Tingkat Pertimbangan Materialitas Dalam Pengauditan Laporan Keuangan pada Kantor Akuntan Publik Di Makassar”.: Makassar: Universitas Muhammadiyah Makassar.
Wijayanto, P. A. (2017). Pengaruh Kompetensi, Independensi, Profesionalisme Auditor Internal Pemerintah terhadap Kualitas Audit (Studi Kasus pada Auditor Perwakilan Badan Pengawasan Keuangan dan Pembangunan Daerah Istimewa Yogyakarta. (Skripsi Jurusan Akuntansi, Fakultas Ekonomi, Universitas Negeri Yogyakarta, Yogyakarta). Diakses dari http://eprints.uny.ac.id/55608/1/Skripsi%20full.pdf
Zahmatakesh, S dan J. Rezazadeh, 2017. “The effect of auditor features on audit quality”. TEKHNE - Review of Applied Management Studies.

Downloads

Published

2023-05-29

How to Cite

Syaparudin, S., & Apollo, A. (2023). Pengaruh Kemahiran Profesional, Independensi, dan Objektivitas Terhadap Kualitas Audit (Studi Kasus pada Inspektorat Jenderal Kemendikbudristek). Jurnal Ilmu Multidisplin, 2(1), 30–35. https://doi.org/10.38035/jim.v2i1.223

Issue

Vol. 2 No. 1 (2023): Jurnal Ilmu Multidisplin (April-Juni 2023)

Section

Articles

License

You are free to:

  • Share— copy and redistribute the material in any medium or format
  • Adapt— remix, transform, and build upon the material for any purpose, even commercially.

The licensor cannot revoke these freedoms as long as you follow the license terms.

Under the following terms:

  • Attribution— You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
  • No additional restrictions— You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.

Notices:

  • You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.
  • No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rightsmay limit how you use the material.