The Effect of Independence and Integrity on Audit Quality: Is There A Moderating Role for E-Audit?
DOI:
https://doi.org/10.14414/jebav.v23i3.2348Keywords:
Audit Quality, Independence, Integrity, E-AuditAbstract
The financial statements must be reliable and become a benchmark in considering an audit decision on the financial statements. In order for this to be achieved, independence and integrity is required in carrying out the audit process. E-Audit helps overcome challenges in the industrial revolution 4.0 and prevent fraud. This research aims of testing and analyzing the role of e-audit in moderating the impact of auditor independence and integrity on audit quality. The data was collected through a questionnaire distributed to auditors at Public Accounting Firms in Surabaya. There are 36 respondents involved. The data were analyzed using SmartPLS. The results showed that auditor independence positively effect audit quality, auditor integrity positively effect audit quality; e-audit does non moderate the effect of auditor independence on audit quality; ande-Audit negatively moderates the effect of auditor integrity on audit quality. The practical implication of this research is that when determining high audit quality, independent auditors should at least increase their independence and integrity so that the resulting audit reports are of high quality and can be a reference for decision makers.References
Alvin, A. A., Elder, R. J. and Beasley, M. S. (2015) Auditing dan Jasa. Assurance Pendekatan Terintegrasi Jilid 1. 15th edn. Jakarta: Erlangga.
Ariningsih, P. S. and Mertha, I. M. (2017) ‘Pengaruh Independensi , Tekanan Anggaran Waktu , Risiko Audit , Dan Gender Pada Kualitas Audit’, E-Jurnal Akuntansi, 18(2), pp. 1545–1574. Available at: https://ojs.unud.ac.id/index.php/Akuntansi/article/view/25813.
Asniarti and Muda, I. (2019) ‘The Effect of Computer Assisted Audit Tools on Operational Review of Information Technology Audits’, Advances in Social Science, Education and Humanities Research (ASSEHR), 208(Icssis 2018), pp. 23–27. doi: 10.2991/icssis-18.2019.5.
Aziz, A. (2018) ‘Pengaruh Akuntabilitas, Kompetensi dan Independensi Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik di Surabaya’, PRIVE, 1(1), pp. 45–58.
Budiman, H., Yusnaini, Y. and Relasari, R. (2019) ‘Pengaruh Due Professional Care Dan Akuntabilitas Terhadap Kualitas Audit’, AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi, 11(2), pp. 139–150. doi: 10.29259/ja.v11i2.8935.
Cahyono, A. D., Wijaya, A. F. and Domai, T. (2015) ‘Pengaruh Kompetensi , Independensi , Obyektivitas , Kompleksitas Tugas , Dan Integritas Auditor Terhadap Kualitas Hasil Audit. ISSN: 2088-7469’, Malang : Jurnal Reformasi, Vol. 5(No. 1), pp. 1–12.
Dewi, I. G. A. A. P. H. and Badera, I. D. N. (2015) ‘Teknik Audit Berbantuan Komputer Sebagai Prediktor Kualitas Audit’, E-Jurnal Akuntansi Universitas Udayana, 12(1), pp. 20–34.
Fahdi, M. (2018) ‘Pengaruh Independensi Dan Kompetensi Terhadap Kualitas Audit (Studi Empiris Pada Inspektorat Se Provinsi Riau)’, Jurnal Valuta, 4(2), pp. 86–95.
Haeridistia, N. and Agustin (2019) ‘The effect of independence, professional ethics & auditor experience on audit quality’, International Journal of Scientific and Technology Research, 8(2), pp. 24–27.
Januraga, I. K. and Budiartha, I. K. (2015) ‘Pengaruh Teknik Audit Berbantuan Komputer, Kompetensi Auditor, dan Kecerdasan Spiritual Pada Kualitas Audit BPK Bali’, E-Jurnal Akuntansi Universitas Udayana, 13(3), pp. 1137–1163.
Jensen, M. C. and Meckling, W. H. (1976) ‘Theory of the firm: Managerial behavior, agency costs and ownership structure’, Journal of Financial Economics, 3(4), pp. 305–360. doi: https://doi.org/10.1016/0304-405X(76)90026-X.
Kusuma, S. S. and Prabowo, T. J. W. (2019) ‘Pengaruh Independensi Dan Profesionalisme Auditor Terhadap Kualitas Audit Dengan Fee Audit Sebagai Variabel Moderasi’, DIPONEGORO JOURNAL OF ACCOUNTING, 8(3), pp. 1–14.
Marwa, T., Wahyudi, T. and Kertarajasa, A. Y. (2019) ‘The Effect of Competence, Experience, Independence, Due Professional Care, And Auditor Integrity On Audit Qualitiy With Auditor Ethics As Moderating Variable’, journal of accounting finance and auditing studies (JAFAS), 5(1), pp. 80–99. doi: 10.32602/jafas.2019.4.
Muhayoca, R. and Ariani, N. E. (2017) ‘Pengaruh Teknik Audit Berbantuan Komputer, Kompetensi Auditor, Independensi, dan Pengalaman Kerja Terhadap Kualitas Audit (Studi Pada Auditor BPK RI Perwakilan Provinsi Aceh)’, Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 2(4), pp. 31–40.
Ningrum, G. S. and Wedari, L. K. (2017) ‘Impact of Auditor’S Work Experience, Independence, Objectivity, Integrity, Competency and Accountibility on Audit Quality’, Journal of Economics & Business, 01(1), pp. 019–033.
Nurjanah, I. B. and Kartika, A. (2016) ‘Pengaruh Kompetensi, Independensi, Etika, Pengalaman Auditor, Skeptisme Profesional Auditor, Objektifitas dan Integritas Terhadap Kualitas Audit’, Dinamika Akuntansi, Keuangan dan Perbankan, 5(2), pp. 123–135.
Pawitra, D. A. K. and Suhartini, D. (2019) ‘The influence of individual behavioral aspects toward audit judgment: the mediating role of self-efficacy’, Journal of Economics, Business, & Accountancy Ventura, 22(2), pp. 264–273. doi: 10.14414/jebav.v22i2.1755.
Qodriyat, Y. E. and Yazid, H. (2008) ‘Determinan Kualitas Audit Studi Empiris Pada Inspektorat Pemerintah Provinsi Banten’, Jurnal Riset Akuntansi Tirtayasa, 3(2), pp. 273–289. doi: 10.18382/jraam.v1i2.23.
Rufaedah, Y. (2017) ‘Pengaruh Penerapan E-Audit Terhadap Kinerja Audit Keuangan Di BPK RI Perwakilan Jawa Barat’, Ekspansi, 9(1), pp. 37–48.
Siahaan, S. B. and Simanjuntak, A. (2019) ‘Pengaruh Kompetensi Auditor, Independensi Auditor, Integritas Auditor Dan Profesionalisme Auditor Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi (Studi Kasus Pada Kantor Akuntan Publik Di Kota Medan)’, Jurnal Manajemen, 5(1), pp. 81–92.
Suardinatha, M. H. and Wirakusuma, M. G. (2016) ‘Pengaruh Independensi Dan Profesionalisme Terhadap Kualitas Audit Dengan Kepuasan Kerja Sebagai Variabel Pemoderasi’, E-Jurnal Akuntansi Universitas Udayana, 17(3), pp. 2503–2530.
Sugiyono (2018) Metode Penelitian Pendidikan Pendekatan Kuantitatif, kualitatif, dan R&D. Bandung: Alfabeta.
Suharti, Anugerah, R. and Rasuli, M. (2017) ‘Pengaruh Pengalaman Kerja, Profesionalisme, Integritas Dan Independensi Terhadap Kualitas Audit: Etika Auditor Sebagai Variabel Pemoderasi (Studi Pada Perwakilan Bpkp Provinsi Riau)’, Kurs.
Sukarso, P., Rokhman, A. and Rosyadi, S. (2015) ‘Faktor yang Berpengaruh terhadap Kesiapan BPK RI Sulawesi Tenggara dalam “E-Auditâ€â€™, MIMBAR: Jurnal Sosial dan Pembangunan, 31(2), pp. 283–294.
Downloads
Additional Files
Published
How to Cite
Issue
Section
License
Copyright (c) 2021 Diza Dianeke Budi Prabowo, Dwi Suhartini
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
