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Pengaruh Independensi, Pengalaman, Due Professional Care Dan Akuntabilitas Terhadap Kualitas Audit

(Studi pada Auditor di KAP “Big Four” di Indonesia)

ELISHA MULIANI SINGGIH
Universitas Jenderal Soedirman Purwokerto

ICUK RANGGA BAWONO
Universitas Jenderal Soedirman Purwokerto

[Jurnal Simposium Nasional Akuntansi XIII (SNA 13) - AUD 11 ]

ABSTRACT

This study extends two previous experiment (Aji, 2009 and Rahman, 2009), showing how far independency, experience, due professional care and accountability influenced audit quality. This study was conducted by using survey method with questionaire. Population in this study are entire auditors who work in “Big Four” public accountant offices in Indonesia. This study used simple random sampling where conducted by determination of sample counted with Slovin formula, so that the amount of sample 95 respondents. From 200 questionaire distributed, returned was 136 questionaire, and 11 not complete, so that only 125 questionaire could be process. Data Analysis conducted with multiple regression model.

The result proved that independency, experience, due professional care and accountability influenced audit quality simultaneously. Beside that, this study proved that independency, due professional care and accountability influenced audit quality partially, but experience didn’t influence audit quality. This study also proved that independency was dominant factor which influenced audit quality. For future research, we suggest to extend survey area coverage and add more variable that can influence audit quality.

Keywords : independency, experience, due professional care,accountability and audit quality.

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The financial statements provide information necessary as a means of decision making by both the company’s internal and external parties. According to FASB, the two most important characteristics that must exist in the financial statements are irrelevant (relevance) and reliable (reliable). Both of these characteristics is very difficult to measure, so that users need the services of third parties information that is independent auditors to provide assurance that those statements are relevant and reliable, thus increasing the confidence of all parties with an interest in the company. Thus, companies will increasingly get the conveniences in running the company operations.

However, in the era of competition is very tight as it is today, companies and auditors alike profession faced with severe challenges. They both have to maintain a presence in the competitive landscape of the company’s competitors or colleagues seprofesinya. The company wants unqualified Opinion as a result of the audit report, so that its performance look good in the public eye so that he can run its operations smoothly.

According to Chow and Rice in Kawijaya and Juniarti (2002), the management company tried to avoid the reasonable opinion with the exception because it could affect the market price of company stock acquired and compensation managers. However, the audited financial statements are the result of negotiations between auditors with clients (Antle and Nalebuff, 1991 in Ng and Tan, 2003). This is where the auditors are in a dilemma situation, on one side must be independent auditor provide an opinion about the fairness of the financial statements relating to the interests of many parties, but on the other hand, he must also be able to meet the demands required by the clients who pay a fee for his services to his clients satisfied with his work and still use his services in the future. Unique position as that’s what puts the auditor in a dilemma situation that may affect the quality audit. ………

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