PENGARUH PENGALAMAN KERJA, INTEGRITAS DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT PADA AUDITOR INSPEKTORAT SE-EKS KARISIDENAN SURAKARTA
Keywords:
Work Experience, Integrity, Accountability, Audit QualityAbstract
The research objectives are 1) to analyze the auditor work experience
variable which has a positive effect on audit quality; 2) Analyzing auditor
integrity variables have a positive effect on audit quality; 3) Analyzing the
auditor's accountability variable has a positive effect on audit quality. This type of
research is survey research using a quantitative approach, where data analysis is
carried out in this study by performing statistical calculations. The sampling
technique uses positive random sampling. The population in the study were all
auditors who worked at the City / Regency Inspectorate of the former Surakarta
Residency which included the Surakarta City Inspectorate, the Boyolali Regency
Inspectorate, the Klaten Regency Inspectorate, the Sukoharjo Regency
Inspectorate, the Wonogiri Regency Inspectorate, the Karanganyar Regency
Inspectorate, the Sragen Regency Inspectorate. The sample of this research is all
auditors of the Inspectorate throughout the Surakarta Residency as many as 83.
The results of the study show that: 1) Work experience has a significant
effect on audit quality, meaning that the increasing work experience will also
increase the quality of the audit. Therefore, the higher the work experience the
auditor has, the better the audit quality will be. 2) Integrity has a significant effect
on audit quality, meaning that the increasing integrity of auditors will also
increase the quality of the resulting audit. Therefore, the higher the integrity of
the auditor, the better the quality of the audit provided. 3) Accountability has a
significant effect on audit quality, meaning that the higher the auditor's
accountability, the better the quality of the audit will be performed and the audit
quality can be achieved if the auditor has good accountability. So that if the
auditor has high accountability, the results of the assessment will be of high
quality.
References
Adisasmita, Rahardjo. (2011). Manajemen Pemerintah Daerah. Yogyakarta :
Graha Ilmu.
Agoes, Sukrisno. 2012. “Auditing: Petunjuk Praktis Pemeriksaan Akuntan oleh
Akuntan Publik”. Jilid 1, Edisi 4, Jakarta: Salemba empat.
Agusti, Restu dan Nastia Putri Pertiwi. 2013. “Pengaruh Kompetensi,
Independensi dan Profesionalisme terhadap Kualitas Audit (Studi empiris
pada Kantor Akuntan Publik se Sumatera)”. Fakultas Ekonomi.
Universitas Riau Pekanbaru.
Aini, Salsabila dan Parayudiawan, 2011. Pengaruh Akuntabilitas, Engetahuan
Audit, dan Gender Terhadap Kualitas Hasil Kerja Auditor Internal.
Skripsi. Universitas Islam Negeri Syarif Hidayatullah Jakarta.
Anwar, Ahmad Nugraha Syaiful. 2014. Pengaruh Fee Audit dan Tekanan
Anggaran Waktu Audit Terhadap Kualitas Audit. Fakultas Ekonomi,
Universitas Komputer Indonesia.
Arens, Alvin A., dkk. 2012. Auditing and Assurance Services an Integrated
Approach. Edisi 14th ed. Hoboken, NJ : Pearson Prentice Hall.
Ayuningtyas Dewi, 2013. Pengaruh Profitabilitas Terhadap Nilai Peruisahaan:
Kebijakan Dividen dan Kesempatan Investasi Sebagai Variabel Antara”.
Jural STIESIA. Surabaya.
Bangun, P. (2011). Faktor-Faktor Yang Mempengaruhi Kualitas Audit (Studi
Empiris Pada Kantor Akuntan Publik di Jakarta).
Carolita, Metha. Kartika. 2012. Pengaruh Pengalaman Kerja, Independensi,
Objektifitas, Integritas,Kompetensi dan Komitmen Akuntansai Terhadap
Kualitas Hasil Audit. Jurnal Tema. Vol. 1, No. 2.
De Angelo, L.E. 1981. Auditor Size and and Audit Quality. Agustus. P. 113-127.
Journal of Accounting and Economics. (Desember) pp. 183-199.
Djalil, Rizal. 2014. Akuntabilitas Keuangan Daerah Implementasi Pasca
Reformasi.Jakarta:PT Semesta Rakyat Merdeka.
Efendy, M. Taufiq. 2010. “Pengaruh Kompetensi, Independensi, dan Motivasi
Terhadap Kualitas Audit Aparat Inspektorat Dalam Pengawasan Keuangan
Daerah”. Tesis, Magister Sains Akuntansi Universitas Diponegoro
Semarang.
Elder, Randal J., Mark S. Beasley, Alvin A. Arens, Amir Abdi Jusuf. (2011). Jasa
Audit dan Assurance. Jakarta: Salemba Empat.
Fadilah, Sri. 2012. Pengaruh Implementasi Pengendalian Intern dan Total Quality
Management terhadap Penerapan Good Governance. Simposium Nasional
Akuntansi XIV. Aceh.
Ghozali, Imam. 2011. Aplikasi Analisis Multivariete dengan SPSS. Badan
Penerbit UNDIP. Semarang
India Garini, “Pengaruh Transparansi dan Akuntabilitas Terhadap Kinerja Instansi
Pemerintah Pada Dinas di Kota Bandung”. ( Skripsi; Universitas
Komputer Indonesia Bandung, 2011)
Komang Ayu dan Lely Aryani (2015). Pengaruh Independensi Auditor dan
Kompetensi Auditor pada Skeptisisme profesional Auditor dan
Implikasinya Terhadap kualitas Audit. E-Jurnal Akuntansi Universita
Udayana. 10.1 (2015) : 229-243
Kurnia, Winda, Khomsiyah dan Sofie. 2014. Pengaruh Kompetensi, Independensi,
Tekanan Waktu, dan Etika Auditor Terhadap Kualitas Audit. E-Jurnal
Akuntansi Fakultas Ekonomi. Universitas Trisakti. Volume 1 Nomor 2
September 2014. Hal. 49-67. ISSN:2339-0832.
Lauw Tjun Tjun., Elyzabet Indrawati Marpaung., Santy Setiawan, 2012.
“Pengaruh Kompensasi dan Idependensi Auditor Terhadap Kualitas Audit.
Jurnal Akuntansi Vol. 4 No. 1 Mei: 33-56
Mulyadi, 2010. Akuntansi Biaya, Edisi ke 5. Yogyakarta: STIE YKPN
Mulyadi. 2013.Sistem Akuntansi, Edisi Ketiga, Cetakan Keempat, Salemba
Empat, Jakarta.
Mulyadi. 2014. Sistem Akuntansi. Cetakan Keempat. Jakarta : Salemba Empat.
Mutchler, J. 2015. “Auditors perceptions of the going concern opinion”.Auditing:
A Journal of Practice & Theory, 5 (Spring): 17-30.
Sartika, Amwiarni. 2015. Pengaruh Kompetensi, Disiplin Kerja dan Pengalaman
Kerja Terhadap Kinerja Karyawan Dinas Pendapatan Pengelolaan
Keuangan dan Aset Daerah. Palu : Program Studi Magister Manajemen
Program Pascasarjana Universitas Tadulako.
Setyaningrum, Dyah. 2012. Analisis Faktor-Faktor yang Mempengaruhi Kualitas
Audit BPK-RI. Simposium Nasional Akuntansi XV : Banjarmasin.
Subhan. 2011. Analisis Variabel-Variabel Yang Mempengaruhi Kualitas Hasil
Pemeriksaan (Studi Pada Inspektorat Kabupaten Pamekasan). Jurnal
Ekonomi. Universitas Madura.
Sugiyono, 2012. Metode Penelitian Bisni. Alfabeta. Bandung.
Suseno, Novie Susanti. 2013. “The Influence Of Independence, Size Of Public
Accountant Office Toward Audit Quality And Its Impact On Public
Accountant Office Reputation”. International Journal of Scientific &
Technology Research Vol. 2, No. 3, p.123-126.
Arin Dea Laksita, “Pengaruh Independensi, Akuntabilitas dan Obyektivitas
Terhadap Kualitas Audit” Jurnal Nominal/Volume VIII Nomor 8/Tahun
Komang Pariardi Arianti, “Pengaruh Integritas, Obyektivitas dan Akuntabilitas
Terhadap Kualitas Audit di Pemerintah Daerah” e-Journal S1. Ak.
Universitas Pendidikan Ganesha, Jurusan Akuntansi S1 (Vol. 2 No. 1
Tahun 2014).
Khanipa Mahyasari, Pengaruh Kompetensi, Pengalaman Kerja, Independensi,
Akuntabilitas, Integritas, Dan Obyektivitas Kualitas Audit (Studi Empiris
Pada Inspektorat Pemerintah Se-Eks Karesidenan Surakarta), Publikasi
Ilmiah, Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah
Surakarta. Tahun 2016.
Komang Gunayanti Ariani. “ Pengaruh Integritas, Obyektifitas, Kerahasiaan, Dan
Kompetensi Pada Kinerja Auditor Inspektorat Kota Denpasar” E-jurnal
Akuntansi Universitas Udayana 10.1 (2015) : 182- 198
Marietta Sylvie Bolang, Pengaruh Kompetensi, Independensi Dan Pengalaman
Terhadap Kualitas Audit Aparat Inspektorat Kota Tomohon Dalam
Pengawasan Pengelolaan Keuangan Daerah, Jurnal Accountability Vol. 2
No. 1, Juni 2013.
Wiwid Widiastuti “Pengaruh Pengalaman Kerja, Independensi, Obyektifitas,
Integritas, Dan Kompetensi Terhadap Kualitas Hasil Audit (Studi Empiris
Pada Auditor Inspektorat Daerah Kota Surakarta, Kabupaten Karanganyar,
dan Kabupaten Boyolali), Naskah Publikasi, Fak. Ekonomi Akuntansi,
Universitas Muhammadiyah Surakarta, 2016.
Riski Setya Pratomo “Pengaruh Pengalaman Kerja, Independensi, Obyektifitas,
Integritas, Kompetensi Dan Akuntabilitas Terhadap Kualitas Hasil Audit
(Studi Empiris pada Kantor Inspektorat Kota/Kabupaten
Subosukowonosraten)” Naskah Publikasi, Fak. Ekonomi & Bisnis Prog.
Akuntansi, Universitas Muhammadiyah Surakarta, 2015.
Downloads
Published
Issue
Section
License
Copyright (c) 2021 Shelly Aprilia, Djoko Kristianto, Sunarti Sunarti
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Authors who publish this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors can separately make additional contractual arrangements for non-exclusive distribution published by the journal (e.g., publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are allowed and encouraged to send their work via online (e.g., in the institutional repositories or their website) after published by the journal.
