oleh : NA Budiman
Publikasi pada : Jurnal AKUNTANSI & MANAJEMEN, Vol. 24, No. 3, Desember 2013
ABSTRACT
The purpose of this study is to examine the influence of internal and external auditors factor to premature sign-off audit procedures and quality of audit. Auditor internal factors tested in this study is the locus of control, self esteem, and equity sensitivity. While external factors tested in this study was time pressure, detection risk, and review procedures and quality control.
Respondents in this research is an auditor who works at public accounting firm in Yogyakarta and Surakarta. The primary data used in this study were collected through a questionnaire submitted directly to the respondents.
Determination of the samples was done by purposive sampling method, where the 144 questionnaires
distributed, only 106 questionnaires could be used for analysis. Hypothesis testing was performed using Structural Equation Modeling (SEM) were processed with the program AMOS 6.0. The results of this study indicate that the behavior of premature sign-off audit procedures is affected by the locus of control, time pressure, detection risk, and review procedures and quality control. In this study also proved that the behavior of premature sign-off audit procedures, equity sensitivity, and detection risk affect the quality of audits produced by the auditors.
Keywords: internal and external auditors, procedures and quality of audit.
The purpose of this study is to examine the influence of internal and external auditors factor to premature sign-off audit procedures and quality of audit. Auditor internal factors tested in this study is the locus of control, self esteem, and equity sensitivity. While external factors tested in this study was time pressure, detection risk, and review procedures and quality control.
Respondents in this research is an auditor who works at public accounting firm in Yogyakarta and Surakarta. The primary data used in this study were collected through a questionnaire submitted directly to the respondents.
Determination of the samples was done by purposive sampling method, where the 144 questionnaires
distributed, only 106 questionnaires could be used for analysis. Hypothesis testing was performed using Structural Equation Modeling (SEM) were processed with the program AMOS 6.0. The results of this study indicate that the behavior of premature sign-off audit procedures is affected by the locus of control, time pressure, detection risk, and review procedures and quality control. In this study also proved that the behavior of premature sign-off audit procedures, equity sensitivity, and detection risk affect the quality of audits produced by the auditors.
Keywords: internal and external auditors, procedures and quality of audit.
PENDAHULUAN
Pengauditan didefinisikan sebagai suatu proses
sistematis untuk mendapatkan dan mengevaluasi bukti yang berhubungan dengan asersi tentang tindakantindakan dan kejadian-kejadian ekonomi secara obyektif untuk menentukan tingkat kesesuaian antara asersi tersebut dengan kriteria yang telah ditetapkan dan mengkomunikasikan hasilnya kepada pihak-pihak yang berkepentingan. Audit atas laporan keuangan merupakan bagian dari jasa penjaminan yang diberikan Kantor Akuntan Publik (KAP) kepada sebuah perusahaan. Jasa penjaminan ini memiliki nilai karena pemberi jaminan bersifat independen dan tidak bias dengan informasi yang diperiksanya.
Perusahaan diwajibkan untuk meminta pendapat audit dari auditor terhadap laporan keuangan yang akan dipublikasikan kepada masyarakat luas. Hal tersebut dilakukan sebagai bentuk penjaminan atas kepercayaan publik kepada perusahaan. Dengan adanya pelaksanaan jasa penjaminan diharapkan auditor dapat meningkatkan kualitas informasi melalui peningkatan kepercayaan dalam hal keandalan dan relevansi informasi yang digunakan sebagai dasar pengambilan keputusan.
Pelaksanaan audit yang baik harus berdasarkan pada prinsip-prinsip akuntansi yang berlaku umum. Agar laporan audit yang dihasilkan dapat berkualitas dalam pengambilan keputusan, auditor harus benar-benar melaksanakan prosedur audit sesuai dengan ketentuan yang telah ditetapkan dalam Standar. . . . ....(baca selengkapnya)
Artikel LENGKAP dikompilasi/ hubungi :
Kanaidi, SE., M.Si.,
cSAP
e-mail : kanaidi@yahoo.com atau kanaidi963@gmail.com atau kanaidi@kreasitatanilai.com
HP.
08122353284 – 087822984716 Telp/Fax : 022-4267749
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