Effect of Auditor Ethics, Audit Experience, and Auditor Motivation on Internal Audit Quality
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Keywords:
Auditor ethics, Audit experience, Auditor motivation, Audit quality
Abstract
The purpose of this study is to investigate how auditor motivation, audit experience, and ethics relate to the quality of audit result as evaluated by internal supervisors in local government. This study is driven by the perception that the government's internal oversight system lacks professionalism due to its poor performance in identifying state financial management fraud. Using Partial Least Square - Structural Equation Modeling (PLS-SEM) with SmartPLS 4 to assess the research model following the distribution of a questionnaire to thirty auditors designated to examine state financial management within the Central Halmahera Regency Government's jurisdiction. The study's findings demonstrate the significance of auditor ethics, audit experience, and motivation in completing audit duties in producing high-quality audit outcomes
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References
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Nadi, I Made Putra Partha, and I Dewa Gde Dharma Suputra. 2017. “Pengaruh Kompetensi, Pengalaman, Independensi, Dan Motivasi Auditor Pada Kualitas Audit.” Jurnal Akuntansi Universitas Udayana 18 (2): 942–64.
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Setyowati, Widhy, Pratomo Cahyo Kurniawan, Aditya Mardiansyah, Eka Purnama Harahap, and Ninda Lutfiani. 2021. “The Role Of Duty Complexity As A Moderation Of The Influence Auditor’s Professional Knowledge And Ethics On Audit Quality.” Aptisi Transactions on Management (ATM) 5 (1): 20–29.
Sinambela, Tongam. 2019. “Pengaruh Kompetensi, Independensi, Dan Motivasi Terhadap Kualitas Audit.” Jurnal Bisnis & Akuntansi Unsurya 4 (1). https://doi.org/10.35968/jbau.v4i1.261.
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Susanto, Slamet. 2020. “Peran Aparat Pengawas Intern Pemerintah Dalam Optimalisasi Implementasi Manajemen Risiko.” Jurnal Pengawasan 2 (2): 49–58.
Tong, Lijing, Bin Wu, and Min Zhang. 2022. “Do Auditors’ Early-Life Socioeconomic Opportunities Improve Audit Quality? Evidence from China.” The British Accounting Review 54 (2): 101040. https://doi.org/https://doi.org/10.1016/j.bar.2021.101040.
Transparency International. 2023. “Corruption Perceptions Index 2022.” Transparency International. 2023. www.transparency.org/cpi.
Trihapsari, Dyah Ayu, and Indah Anisykurlillah. 2016. “Pengaruh Etika, Independensi, Pengalaman Audit Dan Premature Sign Off Terhadap Kualitas Audit.” Accounting Analysis Journal 5 (1): 1–7. https://doi.org/10.15294/AAJ.V5I1.9756.
Triyanthi, Meylinda, and Ketut Budiartha. 2015. “Pengaruh Profesionalisme, Etika Profesi, Independensi, Dan Motivasi Kerja Pada Kinerja Internal Auditor.” E-Jurnal Akuntansi 10 (3): 797–809. https://ojs.unud.ac.id/index.php/akuntansi/article/view/10309.
Ulfah, Uly Maria, and Fitri Lukiastuti. 2018. “Pengaruh Kompetensi Dan Independensi Pada Kinerja Auditor Internal Pemerintah Dengan Etika Auditor Sebagai Variabel Moderasi (Studi Pada Inspektorat Kabupaten Tegal).” Jurnal Manajemen Teori Dan Terapan, Tahun 11. https://doi.org/https://doi.org/10.20473/jmtt.v11i1.7620.
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Zarefar, Arumega, Andreas, and Atika Zarefar. 2016. “The Influence of Ethics, Experience and Competency toward the Quality of Auditing with Professional Auditor Scepticism as a Moderating Variable.” Procedia - Social and Behavioral Sciences 219 (May): 828–32. https://doi.org/10.1016/j.sbspro.2016.05.074.
AICPA. 2019. Audit Guide: Government Auditing Standards and Single Audits. March. American Institute of Certified Public Accountants.
Amran, Elsa Fitri, and Fitri Selvia. 2019. “Pengaruh Etika Auditor, Pengalaman Auditor Dan Motivasi Auditor Terhadap Kualitas Audit (Studi Empiris Kantor Akuntan Publik Kota Padang).” Competitive Jurnal Akuntansi Dan Keuangan 3 (2): 52. https://doi.org/10.31000/c.v3i2.1741.
Ardelean, Alexandra. 2013. “Auditors’ Ethics and Their Impact on Public Trust.” Procedia-Social and Behavioral Sciences 92: 55–60. https://doi.org/https://doi.org/10.1016/j.sbspro.2013.08.637.
Avkiran, Necmi K, and Christian M Ringle. 2018. Partial Least Squares Structural Equation Modeling - Recent Advances in Banking and Finance. Edited by Necmi K. Avkiran and Christian M. Ringle. Vol. 267. International Series in Operations Research & Management Science. Cham: Springer International Publishing. https://doi.org/10.1007/978-3-319-71691-6.
BPK RI. 2021. “Kabupaten Tanah Datar | BPK RI Perwakilan Propinsi Sumatera Barat.” Sumbar.Bpk.Go.Id. 2021. https://sumbar.bpk.go.id/pengawasan-internal-pemda-wajib-berbenah/.
BPKP. 2015. “Peningkatan Kapabilitas Aparat Pengawasan Intern Pemerintah.” Https://Www.Bpkp.Go.Id/Konten/2338%20/Rakorn. 2015. https://www.bpkp.go.id/konten/2338 /Rakorn.
BPKP Malut. 2023. “BPKP’s Performance Report Representative of North Maluku Province 2022.” Ternate. https://doi.org/Nomor : OT.04/LPP-1/PW33/6/2023.
Butar, Sarina Gabryela Aprilyanti Butar, and Halim Dedy Perdana. 2017. “Penerapan Skeptisisme Profesional Auditor Internal Pemerintah Dalam Mendeteksi Kecurangan (Studi Kasus Pada Auditor Perwakilan BPKP Provinsi Jawa Tengah).” Jurnal Ekonomi Dan Bisnis 20 (1): 169. https://doi.org/10.24914/jeb.v20i1.1003.
Chen, Xiaolin, Yunhao Dai, Dongmin Kong, and Weiqiang Tan. 2017. “Effect of International Working Experience of Individual Auditors on Audit Quality: Evidence from China.” Journal of Business Finance & Accounting 44 (7–8): 1073–1108. https://doi.org/https://doi.org/10.1111/jbfa.12257.
Dewi, Listya Kanda, and Unti Ludigdo. 2012. “Akuntan Publik Dalam Penegakan Kode Etik Profesi.” Jurnal Ilmiah Mahasiswa FEB 1 (2): 1–19. https://jimfeb.ub.ac.id/index.php/jimfeb/article/view/309.
Dityatama, Dityatama. 2012. “Pengaruh Kualitas Audit Internal Terhadap Efektivitas Sistem Pengendalian Internal Satuan Kerja Perangkat Daerah Di Lingkungan Pemerintah Kabupaten Lumajang.” Jurnal Ilmu Administrasi: Media Pengembangan Ilmu Dan Praktek Administrasi 9 (1): 3. https://doi.org/https://doi.org/10.31113/jia.v9i1.253.
Efendy, Muh. Taufiq. 2010. “Pengaruh Kompetensi, Independensi, Dan Motivasi Terhadap Kualitas Audit Aparat Inspektorat Dalam Pengawasan Keuangan Daerah.” Jurnal Ilmiah Akuntansi, 1–109. https://doi.org/10.1017/CBO9781107415324.004.
Fitriyah, Noer, and Putu Purnama Dewi. 2018. “Time Pressure , Moralitas Dan Prosedur Audit.” Jurnal Ilmiah Akuntansi & Bisnis 3 (2): 133–44. https://doi.org/https://doi.org/10.38043/jiab.v3i2.2115.
Fugard, Andrew J.B., and Henry W.W. Potts. 2015. “Supporting Thinking on Sample Sizes for Thematic Analyses: A Quantitative Tool.” International Journal of Social Research Methodology 18 (6): 669–84. https://doi.org/10.1080/13645579.2015.1005453.
Gul, Ferdinand A, Donghui Wu, and Zhifeng Yang. 2013. “Do Individual Auditors Affect Audit Quality? Evidence from Archival Data.” The Accounting Review 88 (6): 1993–2023. https://doi.org/https://doi.org/10.2308/accr-50536.
Hair, J F, G T M Hult, Christian M Ringle, and M Sarstedt. 2017. A Primer on Partial Least Squares Equation Modeling (PLS-SEM). Second. USA: Sage Publication, Inc.
He, Xianjie, S P Kothari, Tusheng Xiao, and Luo Zuo. 2018. “Long-Term Impact of Economic Conditions on Auditors’ Judgment.” The Accounting Review 93 (6): 203–29. https://doi.org/https://doi.org/10.2308/accr-52009.
In, Agytri Wardhatul Khurun, and Nur Fadjrih Asyik. 2019. “Pengaruh Kompetensi Dan Independensi Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Pemoderasi.” Jurnal Ilmu Dan Riset Akuntansi (JIRA) 8 (8).
Indah, Retno Nur. 2021. “Pengawasan Keuangan Negara Agar Terhindar Dari Penyimpangan.” Direktorat Hukum Dan Hubungan Masyarakat. 2021. https://www.djkn.kemenkeu.go.id/artikel/baca/13960/Pengawasan-Keuangan-Negara-Agar-Terhindar-dari-Penyimpangan.html.
Kuntari, Yeni, Anis Chariri, and Nurdhiana Nurdhiana. 2017. “The Effect of Auditor Ethics, Auditor Experience, Audit Fees and Auditor Motivation on Audit Quality.” Sriwijaya International Journal of Dynamic Economics and Business 1 (2): 203–18. https://doi.org/https://doi.org/10.29259/sijdeb.v1i2.203-218.
Lubis, Nasrul Kahfi, and Tuti Meutia. 2019. “Pengaruh Keahlian Audit Kompleksitas Tugas Dan Etika Profesi Terhadap Kualitas Audit Pada Pemerintah Kabupaten Samosir.” Jurnal Riset Akuntansi Dan Bisnis 19 (1): 53–65. https://doi.org/https://doi.org/10.30596/jrab.v19i1.3340.
Ludigdo, Unti. 1998. “Persepsi Akuntan Dan Mahasiswa Terhadap Etika Bisnis.” Universitas Gadjah Mada.
Meidawati, Neni, and Arden Assidiqi. 2019. “The Influences of Audit Fees, Competence, Independence, Auditor Ethics, and Time Budget Pressure on Audit Quality.” Jurnal Akuntansi Dan Auditing Indonesia 23 (2): 117–28. https://doi.org/https://doi.org/10.20885/jaai.vol23.iss2.art6.
Munawaroh, Siti. 2019. “Pengaruh Independensi Dan Motivasi Terhadap Kualitas Audit Pada Kantor Inspektorat Kabupaten Berau.” Jurnal of Economic, Management and Accounting (JEMMA) 2 (4): 27–35. https://doi.org/10.35914/JEMMA.V2I1.140.
Nadi, I Made Putra Partha, and I Dewa Gde Dharma Suputra. 2017. “Pengaruh Kompetensi, Pengalaman, Independensi, Dan Motivasi Auditor Pada Kualitas Audit.” Jurnal Akuntansi Universitas Udayana 18 (2): 942–64.
Noviriani, Eliza, Unti Ludigdo, and Zaki Baridwan. 2015. “Studi Fenomenologi Atas Dilema Etis Auditor Internal Pemerintah.” EKUITAS (Jurnal Ekonomi Dan Keuangan) 19 (2): 217–40.
Parasayu, Annisa, and Abdul Rohman. 2014. “Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Hasil Audit Internal (Studi Persepsi Aparat Intern Pemerintah Kota Surakarta Dan Kabupaten Boyolali).” Diponegoro Journal of Accounting 3 (2): 165–74.
Pemkab Halteng. 2023. “Kembali Halteng Raih Ke Lima Kali Opini Wajar Tanpa Pengecualian (WTP).” Halteng.Go.Id. 2023. https://haltengkab.go.id/ht/kembali-halteng-raih-ke-lima-kali-opini-wajar-tanpa-pengecualian-wtp/.
Rahayu, Titin, and Bambang Suryono. 2016. “Pengaruh Independensi Auditor , Etika Auditor , Dan Pengalaman Auditor Terhadap Kualitas Audit.” Jurnal Ilmu Dan Riset Akuntasi 5 (April): 1–16. http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/1704.
Setyowati, Widhy, Pratomo Cahyo Kurniawan, Aditya Mardiansyah, Eka Purnama Harahap, and Ninda Lutfiani. 2021. “The Role Of Duty Complexity As A Moderation Of The Influence Auditor’s Professional Knowledge And Ethics On Audit Quality.” Aptisi Transactions on Management (ATM) 5 (1): 20–29.
Sinambela, Tongam. 2019. “Pengaruh Kompetensi, Independensi, Dan Motivasi Terhadap Kualitas Audit.” Jurnal Bisnis & Akuntansi Unsurya 4 (1). https://doi.org/10.35968/jbau.v4i1.261.
Siregar, Maju. 2020. “Pengawasan Internal Pemerintah Lemah Penyebab Korupsi Tetap Marak.” Sinar Indonesia Baru. 2020. https://www.hariansib.com/detail/Opini/Pengawasan-Internal-Pemerintah-Lemah-Penyebab-Korupsi-Tetap-Marak-.
Susanto, Slamet. 2020. “Peran Aparat Pengawas Intern Pemerintah Dalam Optimalisasi Implementasi Manajemen Risiko.” Jurnal Pengawasan 2 (2): 49–58.
Tong, Lijing, Bin Wu, and Min Zhang. 2022. “Do Auditors’ Early-Life Socioeconomic Opportunities Improve Audit Quality? Evidence from China.” The British Accounting Review 54 (2): 101040. https://doi.org/https://doi.org/10.1016/j.bar.2021.101040.
Transparency International. 2023. “Corruption Perceptions Index 2022.” Transparency International. 2023. www.transparency.org/cpi.
Trihapsari, Dyah Ayu, and Indah Anisykurlillah. 2016. “Pengaruh Etika, Independensi, Pengalaman Audit Dan Premature Sign Off Terhadap Kualitas Audit.” Accounting Analysis Journal 5 (1): 1–7. https://doi.org/10.15294/AAJ.V5I1.9756.
Triyanthi, Meylinda, and Ketut Budiartha. 2015. “Pengaruh Profesionalisme, Etika Profesi, Independensi, Dan Motivasi Kerja Pada Kinerja Internal Auditor.” E-Jurnal Akuntansi 10 (3): 797–809. https://ojs.unud.ac.id/index.php/akuntansi/article/view/10309.
Ulfah, Uly Maria, and Fitri Lukiastuti. 2018. “Pengaruh Kompetensi Dan Independensi Pada Kinerja Auditor Internal Pemerintah Dengan Etika Auditor Sebagai Variabel Moderasi (Studi Pada Inspektorat Kabupaten Tegal).” Jurnal Manajemen Teori Dan Terapan, Tahun 11. https://doi.org/https://doi.org/10.20473/jmtt.v11i1.7620.
White, Michael. 2022. “Sample Size in Quantitative Instrument Validation Studies: A Systematic Review of Articles Published in Scopus, 2021.” Heliyon 8 (12): e12223. https://doi.org/10.1016/J.HELIYON.2022.E12223.
Yuhendra. 2008. “Peningkatan Peran Pengawas Dalam Pencegahan Tindak Pidana Korupsi.” Pusdiklatwas BPKP. 2008. https://pusdiklatwas.bpkp.go.id/konten/show/696.
Yunianto, Joko. 2021. “Refleksi Peran APIP Dalam Pencegahan Korupsi Pada Pengadaan Barang Dan Jasa.” Itjen KLHK Republik Indonesia. 2021. https://itjen.menlhk.go.id/artikel/refleksi-peran-apip-dalam-pencegahan-korupsi-pada-pengadaan-barang-dan-jasa.
Zarefar, Arumega, Andreas, and Atika Zarefar. 2016. “The Influence of Ethics, Experience and Competency toward the Quality of Auditing with Professional Auditor Scepticism as a Moderating Variable.” Procedia - Social and Behavioral Sciences 219 (May): 828–32. https://doi.org/10.1016/j.sbspro.2016.05.074.
Published
2024-05-07
How to Cite
Mahmud, Muhammad Daud Bin, Cici Aryansi Quilim, and Lisa Hasan. 2024. “Effect of Auditor Ethics, Audit Experience, and Auditor Motivation on Internal Audit Quality”. Shafin: Sharia Finance and Accounting Journal 4 (1), 72-84. https://doi.org/10.19105/sfj.v4i1.12772.
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