FINDING THE AUDITOR BALANCE: INTEGRITY, PROFESSIONALISM, WORKLOAD, AUDIT QUALITY, AND AUDIT JUDGMENT

Ricky Bryan D.P. Tampubolon; Danu Pradipta Putra; Desintha Dian Tanama

Authors

Ricky Bryan D.P. Tampubolon Bunda Mulia University
Danu Pradipta Putra Bunda Mulia University
Desintha Dian Tanama Bunda Mulia University

Keywords:

Professionalism, Workload, Financial Report Integrity, Audit Quality

Abstract

This research aims to analyze the influence of integrity, professionalism, and workload on audit quality, with audit judgment as a moderating variable. The sample in this study consists of senior auditors and supervisors working in an audit firm located in DKI Jakarta. The research method used is a survey with questionnaires distributed to predetermined respondents. The collected data were analyzed using multiple linear regression and moderation analysis. The results of the analysis show that integrity and professionalism have a positive and significant influence on audit quality. This indicates that higher integrity and professionalism of auditors lead to improved audit quality. However, the influence of workload on audit quality is not statistically significant, suggesting that workload does not have a clear impact on audit quality. Furthermore, audit judgment as a moderating variable demonstrates that it weakens the influence of integrity on audit quality. This finding suggests that when audit consideration is taken into account, the influence of integrity on audit quality diminishes. This research contributes to understanding the factors influencing audit quality, particularly in the context of senior auditors and supervisors in audit firms in DKI Jakarta. The practical implications of this study emphasize the importance of enhancing integrity and professionalism in conducting audit tasks to ensure optimal audit quality. Additionally, attention should be given to workload factors that can affect auditor performance. Audit judgment should also be taken into account when evaluating the influence of integrity on audit quality.

Downloads

Download data is not yet available.

Author Biographies

Danu Pradipta Putra, Bunda Mulia University

Desintha Dian Tanama, Bunda Mulia University

References

P. "The Effect of Auditor Competence, Independence, Audit Experience, Organizational Culture and Leadership Against Auditor Professionalism and Its Implication on Audit Quality," International Journal of Advanced Research, vol. 4, no. 5, pp. 1632-1646, 2016.

I. G. A. O. Netrawati, A. Oktiani, I. W. Nuada, S. M. Fitri, S. Maryanti, S. F. M. Syukri, I. G. A. D. E. Permadi, I. G. P. B. Suastina and H. Syafhariawan, Ekonomi dan Bisnis (Implementasi dalam Realita), Klaten: Lakeisha, 2023.

A. Tina and E. N. Sari, "Pengaruh Profesionalisme Auditor terhadap Kualitas Audit dengan Integritas sebagai Variabel Moderasi pada Kantor Akuntan Publik Kota Medan," Kajian Akuntansi, vol. 22, no. 1, pp. 20-39, 2021.

I. G. A. D. Utari, K. T. Kustina and P. G. Gresia, "Pengaruh Workload, Masa Perikatan Audit dan Spesialisasi Auditor terhadap Defisiensi Audit pada KAP yang digunakan oleh Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2015-2018," Wacana Ekonomi (Jurnal Ekonomi, Bisnis dan Akuntansi), vol. 20, no. 1, pp. 38-48, 2021.

T. M. Syafitri, H. and L. M. N. Puspita, "Pengaruh Keahlian Auditor, Tekanan Ketaatan, Independensi dan Orientasi Tujuan Terhadap Pertimbangan Audit," JEMMA (Jurnal of Economic, Management, and Accounting), vol. 5, no. 1, pp. 13-26, 2022.

R. L. Gaol, "Pengaruh Kompetensi, Independensi, dan Integritas Auditor terhadap Kualitas Audit," Jurnal Riset Akuntansi dan Keuangan, vol. 3, no. 1, pp. 47-70, 2017.

R. D. Santoso, I. B. Riharjo and K. , "Independensi, Integritas, serta Kompetensi Auditor terhadap Kualitas Audit dengan Skeptisisme Profesional sebagai Variabel Pemoderasi," Journal of Accounting Science, vol. 4, no. 2, pp. 36-56, 2020.

S. Rahim, R. Sari, W. and M. , "Pengaruh Integritas, Kompetensi dan Skeptisme Auditor Terhadap Kualitas Audit," Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan, vol. 13, no. 2, pp. 241-254, 2020.

D. Mardiati and K. J. Pratiwi, "Profesionalisme Auditor terhadap Kualitas Audit," Jurnal Sekuritas (Saham, Ekonomi, Keuangan dan Investasi), vol. 2, no. 3, pp. 20-33, 2019.

G. Eksellen and N. Fatimah, "Pengaruh Pengalaman Auditor dan Profesionalisme Auditor terhadap Kualitas Audit (Studi pada Kantor Akuntan Publik di Kota Bandung)," Jurnal Riset Akuntansi dan Perbankan, vol. 16, no. 2, pp. 771-787, 2022.

L. A. A. T. Dewi and K. Muliartha, "Pengaruh Profesionalisme, Integritas, Locus of Control dan Kinerja Auditor pada Kualitas Audit," E-Jurnal Akuntansi, vol. 23, no. 3, pp. 2061-2089, 2018.

D. D. M. D and M. , "Kualitas Audit: Audit Tenure, Beban Kerja Auditor, Alignment dan Entrenchment Effect (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2016)," Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), vol. 3, no. 1, pp. 1-15, 2019.

O. Tandilangi, Y. Rura and H. , "Pengaruh Kompetensi Auditor,Beban Kerja,Pengalaman Kerja, dan Pengendalian Internal terhadap KualitasAudit," Akrual: Jurnal Bisnis dan Akuntansi Kontemporer, vol. 15, no. 1, pp. 33-42, 2022.

G. S. M. Kusuma, "Pengaruh Integritas, Profesionalisme, dan Beban Kerja Auditor terhadap Kualitas Audit," Jurnal Kompetitif, vol. 10, no. 1, pp. 15-22, 2021.

M. I. Amal, A. F. I. F. S. Wahyuningrum and D. Afita, "Sebuah Model Deteksi Fraud Berbasis Karakteristik Individu dan Lingkungan," ACCOUNTHINK : Journal of Accounting and Finance, vol. 7, no. 2, pp. 112-125, 2022.

D. and M. Rasuli, "Analisis Pengaruh Kompetensi, Independensi dan Beban Kerja terhadap Kualitas Audit dengan Motivasi sebagai Variabel Moderasi (Studi Empiris di Badan Pengawasan Keuangan dan Pembangunan Perwakilan Provinsi Riau)," Jurnal Tepak Manajemen Bisnis, vol. 10, no. 1, pp. 42-50, 2018.

G. N. Priana, D. P. Suciwati, N. W. D. Ayuni and N. M. W. D. Pratiwi, "Pengaruh Audit Fee, Audit Tenure, Workload, dan Due Professional Care terhadap Kualitas Audit pada Kantor Akuntan Publik di Bali," in Simposium Nasional Akuntansi Vokasi, Ambon, 2021.

N. Y. Sari and K. Darya, "Pengaruh Client Importance, Spesiallsasi lndustri Auditor dan Workload terhadap Kualitas Audit pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEl) Periode Tahun 2016-2018," Jurnal Keuangan dan Perbankan, vol. 16, no. 2, pp. 99-114, 2020.

R. B. D. P. Tampubolon and M. Fransisca, "Peranan Religiositas terhadap Pertimbangan Profesional Auditor," JAAF (Journal of Applied Accounting and Finance), vol. 7, no. 1, pp. 40-56, 2023.

R. B. D. P. Tampubolon and D. Prameswari, "Pengaruh Good Corporate Governance dan Asimetri Informasi terhadap Kinerja Keuangan (Studi Kasus pada Perbankan di Indonesia)," Syntax Literate: Jurnal Ilmiah Indonesia, vol. 7, no. 4, pp. 3575-3588, 2022.

K. Gunarto and E. Riswandari, "Pengaruh Diversifikasi Operasi, Kepemilikan Manajerial, Komite Audit dan Kualitas Audit terhadap Manajemen Laba," Jurnal Akuntansi Berkelanjutan Indonesia, vol. 2, no. 3, pp. 356-374, 2019.

D. Apriyani and T. Setiawan, "Pengaruh Time Budget Pressure terhadap Dysfunctional Audit Behavior dengan Dimoderasi Locus of Control (Studi Empiris pada Kantor Akuntan Publik di DKI Jakarta)," BALANCE: Jurnal Akuntansi, Auditing dan Keuangan, vol. 14, no. 2, pp. 128-144, 2017.