Article Sidebar

Download
PDF
Statistic
Read Counter : 562 Download : 1478

Main Article Content

Abstract

This study aims to examine the effect of work experience, independence, objectivity, integrity, and competence quality of audit results at Internal Control Unit of Jember University using multiple linear regression analysis. It belongs to an empirical study with probability sampling data. The respondents are all functional auditors who worked in the Internal Control Unit of Jember University. Five independent variables are work experience, independence, objectivity, integrity, and competence. One dependent variable is quality audit results. The basic theory based on General Standards in SPAP, work experience, independence based on principles code of ethics established by IAI, objectivity, integrity, and competence. Results of this study showed work experience, independence, objectivity, and competence have significant effect on the quality of audit results, while integrity variables don’t have significant effect on quality of audit results. Coefficient of determination shows independent variables simultaneously influence the dependent variable (audit quality) by 78.3%, while the remaining 21.7% is influenced by other factors.

Keywords: Work Experience, Independence, Objectivity, Integrity, Competence

Article Details

Author Biography

Septarina Prita Dania, Faculty of Economics and Business, University of Jember, Jember, Indonesia

 

How to Cite
Dania, S. P., Wardayati, S. M., Wahyuni, N. I., Arianto, A. C., & Ningsih, N. (2020). Analysis of Factors Affecting the Quality of Audit Results at Internal Control Unit of University of Jember. Proceeding UII-ICABE, 1(1), 123–132. Retrieved from https://journal.uii.ac.id/icabe/article/view/14700
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Agoes, S. 2017. Auditing. Fifth Edition. Book 1. Jakarta: Salemba Empat.
  2. Arens, A.A., Elder, R.J., and Beasley, M.S. 2015.Auditing and Assurance Services. Edinburgh: Pearson Education Limited. ISBN:13 9780132575959.
  3. Ayuningtyas, H.Y., and Pamudji, S. 2012. Pengaruh Pengalaman Kerja, Independensi, Obyektifitas. Integritas dan Kompetensi Terhadap Kualitas Hasil Audit (Studi Kasus pada Auditor Inspektorat Kota/Kabupaten di Jawa Tengah).E-Jurnal Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro.Volume 1 Number 2 page 2. Semarang.
  4. Bolang, Sylvie M., Sondakh J.J., and Morasa J. 2013. Pengaruh Kompetensi, Independensi, dan Pengalaman Terhadap Kualitas Audit Aparat Inspektorat Kota Tomohon dalam Pengawasan Pengelolaan Keuangan Daerah. E-jurnal Riset Akuntansi dan Auditing.Vol. 4 No. 2.DOI: https://doi.org/10.32400/ja.2352.2.1.2013.151-163
  5. Ghozali, I. 2013. Aplikasi Analisis Multivariate dengan Program SPSS. Edisi Ketujuh. Semarang: Universitas Diponegoro.
  6. Ilhamsyah, F. 2018. Pengaruh Kompetensi, Profesionalisme, dan Pengalaman Kerja Auditor terhadap Kualitas Audit Internal pada Perbankan. Artikel Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang. Padang. Vol. 6, No 3.
  7. Institut Akuntan Publik Indonesia (IAPI).2016. Standar Profesional Akuntan Publik. Jakarta: Salemba Empat. ISBN: 01-0189
  8. Institut Akuntan Publik Indonesia (IAPI). 2016. Standar Audit 700 tentang Perumusan Suatu Opini dan Pelaporan Atas Laporan Keuangan. Jakarta: Salemba Empat.
  9. Institut Akuntan Publik Indonesia (IAPI). 2016. Standar Audit 705 tentang Modifiaksi Terhadap Opini Dalam Laporan Auditor Independen. Jakarta: Salemba Empat.
  10. Messier, W.F., Glover, S.M., and Prawitt, D.F. 2014.Jasa Audit dan Assurance.Edisi 8. Jakarta: Salemba Empat. ISBN: 978-979-061-297-3
  11. Parasayu, A. 2014. Analisis Faktor-Faktor yang Mempengaruhi Kualitas Hasil Audit Internal (Studi Aparat Pengawasan Intern Pemerintah Kota Surakarta dan Kabupaten Boyolali. E-Jurnal Fakultas Ekonomika dan Bisnis, Universitas Diponegoro.Semarang.
  12. Peraturan Badan Pemeriksa Keuangan Republik Indonesia Nomor 1 Tahun 2017 tentang Standar Pemeriksaan Keuangan Negara.
  13. Peraturan Menteri Pendidikan Nasional Nomor 47 tahun 2011 tentang Satuan Pengawasan Intern di Lingkungan Kementerian Pendidikan Nasional.
  14. Peraturan Pemerintah Nomor 60 Tahun 2008 tentang Sistem Pengendalian Intern Pemerintah (SPIP).
  15. Sekaran, U., Bougie, R. 2017. Metode Penelitian untuk Bisnis. Jakarta: Salemba Empat. ISBN: 978-979-061-746-9
  16. Sugiyono. 2014. Metode Penelitian Kuantitatif, Kualitatif, dan R&B. Bandung: Alfabeta. ISBN : 979-8433-64-0
  17. Sukriah, Akram, Inapty, dan Adha B. 2009. Pengaruh Pengalaman Kerja, Independensi, Objektifitas, Integritas, dan Kompetensi Terhadap Kualitas Hasil Pemeriksaan. E-Jurnal Simposium Nasional Akuntansi XII.
  18. Wardayati, S.M. 2016. The Effects of Accountability, Objectivity, Integrity, Working Experience, Competence, Independence and Motivation of the Examiner toward the Quality of Inspection Result at the Inspectorate of Lumajang Regency. Pertanika J. Soc. Sci. & Hum.bFaculty of Economics, Jember University. Page 165-174.
  19. Wardayati, S.M. 2017. The Influence of Individual Rank, Work Experience, and Firm Size, On the Profesionalism and Output of Internal Auditor. International Journal of Economic and Management. Page 141-154.
  20. Tjun, L.T, Marpaung, E.I., Setiawan, S. 2012. Pengaruh Kompetensi dan Independensi Auditor Terhadap Kualitas Audit. Jurnal Akuntansi, Vol. 1: 33-56. DOI: https://doi.org/10.28932/jam.v4i1.353
  21. Institute of Internal Auditor Indonesia (IIA Indonesia). 2017. Lanskap Praktik Audit Internal di Indonesia. Jakarta: IIA Indonesia. ISBN : 978-602-50646-0-9