Article Sidebar

Download
PDF
Statistic
Read Counter : 266 Download : 157

Main Article Content

Abstract

Purpose: This study aims to analyze and examine the impact of accountability, competence, and independence on audit quality in public accounting firms in Makassar City.


Research Design and Methodology: The research utilizes a descriptive and multiple regression analysis to assess the data collected from a sample of 34 respondents. The study investigates the simultaneous and partial effects of accountability, competence, and independence on audit quality.


Findings and Discussion: The results indicate that accountability, competence, and independence positively and significantly influence audit quality in public accounting firms in Makassar City. The findings suggest that these factors are crucial for ensuring high audit quality, confirming that auditors' professional behavior, skills, and ability to remain objective contribute significantly to reliable and credible audit outcomes.


Implications: The study provides valuable insights for public accounting firms, emphasizing the need to enhance auditor training in accountability, competence, and independence. By investing in continuous education and professional development programs, firms can improve auditors' performance and, consequently, audit quality. This research also lays the groundwork for further studies to explore these factors in different cultural and regulatory contexts, enhancing the generalizability and applicability of the findings.

Keywords

Accountability Competence Independence Audit Quality

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Assegaff, S. D. (2024). The Effect of Accountability, Competence, and Independence on Audit Quality. Advances in Managerial Auditing Research, 2(3), 171–184. https://doi.org/10.60079/amar.v2i3.319
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Abbott, L. J., Daugherty, B., Parker, S., & Peters, G. F. (2016). Internal audit quality and financial reporting quality: The joint importance of independence and competence. Journal of Accounting Research, 54(1), 3–40. https://doi.org/10.1111/1475-679X.12099
  2. Agyei-Mensah, B. K. (2019). The effect of audit committee effectiveness and audit quality on corporate voluntary disclosure quality. African Journal of Economic and Management Studies, 10(1), 17–31. https://doi.org/10.1108/AJEMS-04-2018-0102
  3. Al-Hara, M. M. (2018). Pengaruh Kompetensi, Kemahiran Profesional, Independensi, dan Pengalaman Auditor Terhadap Kualitas Audit (Studi Empiris pada Kantor Akuntan Publik di Surakarta dan Yogyakarta).
  4. Aldamen, H., Alkhateeb, H., Kercher, K., Duncan, K., & Hollindale, J. (2021). Core competencies for the global workplace: A cross-cultural and skill-based simulation project in accounting. Accounting Education, 30(4), 385–412. https://doi.org/10.1080/09639284.2021.1906719
  5. Alfiati, R. (2017). Pengaruh Etika Auditor, Skeptisme Profesional dan Kompetensi Auditor terhadap Kualitas Hasil Audit (Studi Empiris pada Kantor Inspektorat Provinsi Sumatera Barat). Jurnal Akuntansi, 5(1). https://ejournal.unp.ac.id/students/index.php/akt/article/view/2620
  6. Alsaeedi, A. M. A., & Kamyabi, Y. (2023). The Impact Of Auditor Experience And Competence On Audit Quality With Moderating Role Of Auditors Ethics: Evidence From Iraq. Russian Law Journal, 11(11S), 112–128. https://cyberleninka.ru/article/n/the-impact-of-auditor-experience-and-competence-on-audit-quality-with-moderating-role-of-auditors-ethics-evidence-from-iraq.
  7. Anis, A. (2017). Auditors’ and accounting educators’ perceptions of accounting education gaps and audit quality in Egypt. Journal of Accounting in Emerging Economies, 7(3), 337–351. https://doi.org/10.1108/JAEE-08-2016-0070
  8. Arvianty, R. N., & Tandiontong, M. (2020). The Effect of Competence, Independence, and Size of Public Accounting Firms on Audit Quality. International Journal of Multicultural and Multireligious Understanding, 7(2), 476–489. https://doi.org/10.18415/ijmmu.v7i2.1487
  9. Aziz, A. (2018). Pengaruh Akuntabilitas, Kompetensi dan Independensi Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik di Surabaya. PRIVE: Jurnal Riset Akuntansi Dan Keuangan, 1(1), 44–58. https://ejurnal.unim.ac.id/index.php/prive/article/view/141
  10. Benston, G. J., Bromwich, M., Litan, R. E., & Wagenhofer, A. (2006). Worldwide financial reporting: The development and future of accounting standards. Oxford University Press.
  11. Carson, E., Fargher, N. L., Geiger, M. A., Lennox, C. S., Raghunandan, K., & Willekens, M. (2013). Audit Reporting for Going-Concern Uncertainty: A Research Synthesis. AUDITING: A Journal of Practice & Theory, 32(1), 353–384. https://doi.org/10.2308/ajpt-50324
  12. Christensen, B. E., Glover, S. M., Omer, T. C., & Shelley, M. K. (2016). Understanding audit quality: Insights from audit professionals and investors. Contemporary Accounting Research, 33(4), 1648–1684. https://doi.org/10.1111/1911-3846.12212
  13. Cohen, J. R., & Simnett, R. (2015). CSR and Assurance Services: A Research Agenda. AUDITING: A Journal of Practice & Theory, 34(1), 59–74. https://doi.org/10.2308/ajpt-50876
  14. DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3(3), 183–199. https://doi.org/https://doi.org/10.1016/0165-4101(81)90002-1
  15. DeFond, M., & Zhang, J. (2014). A review of archival auditing research. Journal of Accounting and Economics, 58(2), 275–326. https://doi.org/https://doi.org/10.1016/j.jacceco.2014.09.002
  16. Djogo, Y. O. (2023). Internal Auditor Human Resources Development Strategy in the Era of Disruption. Atestasi: Jurnal Ilmiah Akuntansi, 6(2), 627–639. https://doi.org/10.57178/atestasi.v6i2.723
  17. Espinosa-Pike, M., & Barrainkua, I. (2016). An exploratory study of the pressures and ethical dilemmas in the audit conflict. Revista de Contabilidad, 19(1), 10–20. https://doi.org/https://doi.org/10.1016/j.rcsar.2014.10.001
  18. García-Hernández, B., Duréndez, A., & Rojo-Ramírez, A. A. (2022). The audit expectation gap and strengthened independence standards in the European Union: measuring the effects of the new EU Directive. Accounting Forum, 46(3), 264–286. https://doi.org/10.1080/01559982.2021.1954359
  19. Hapsari, S. K. (2016). Pengaruh Akuntabilitas, Kompetensi Dan Independensi Terhadap Kualitas Audit.
  20. In, A. W. K., & Asyik, N. F. (2019). Pengaruh kompetensi dan independensi terhadap kualitas audit dengan etika auditor sebagai variabel pemoderasi. Jurnal Ilmu Dan Riset Akuntansi (JIRA), 8(8). https://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/2451
  21. Karnia, N. D., & Haryanto, H. (2015). Pengaruh Kompetensi, Independensi, Motivasi, dan Akuntabilitas terhadap Kualitas Audit (Studi Empiris pada Aparat Inspektorat Provinsi Jawa Tengah). Diponegoro Journal of Accounting, 4(4). https://www.neliti.com/publications/254417/pengaruh-kompetensi-independensi-motivasi-dan-akuntabilitas-terhadap-kualitas-au#cite
  22. Knechel, W. R., Krishnan, G. V, Pevzner, M., Shefchik, L. B., & Velury, U. K. (2013). Audit quality: Insights from the academic literature. Auditing: A Journal of Practice & Theory, 32(1), 385–421.
  23. Knechel, W. R., & Salterio, S. (2016). Auditing: Assurance and risk. Routledge.
  24. Kurnia, W., Khomsiyah, K., & Sofie, S. (2014). Pengaruh kompetensi, independensi, tekanan waktu, dan etika auditor terhadap kualitas audit. Jurnal Akuntansi Trisakti, 1(2), 49–67. https://doi.org/10.25105/jat.v1i2.4826
  25. Laksita, A. D., & Sukirno, S. (2019). Pengaruh independensi, akuntabilitas, dan objektivitas terhadap kualitas audit. Nominal Barometer Riset Akuntansi Dan Manajemen, 8(1), 31–46. https://doi.org/10.21831/nominal.v8i1.24497
  26. Larasati, I. S., & Sulasmiyati, S. (2018). Pengaruh Inflasi, Ekspor, dan Tenaga Kerja Terhadap Produk Domestik Bruto (PDB). Jurnal Administrasi Bisnis (JAB) 63(1).
  27. Lee, S.-C., Su, J.-M., Tsai, S.-B., Lu, T.-L., & Dong, W. (2016). A comprehensive survey of government auditors’ self-efficacy and professional development for improving audit quality. SpringerPlus, 5(1), 1263. https://doi.org/10.1186/s40064-016-2903-0
  28. Mangion, C. (2020). Resilience and reduced audit quality practices beyond the role stress model. University of Malta. https://www.um.edu.mt/library/oar/handle/123456789/65946
  29. Nadi, I., & Suputra, I. (2017). Pengaruh Kompetensi, Pengalaman, Independensi, Dan Motivasi Auditor Pada Kualitas Audit. Jurnal Akuntansi Universitas Udayana, 18(2), 942–964. https://garuda.kemdikbud.go.id/documents/detail/1916980
  30. Nirwana, W. A. T. (2014). Pengaruh Kompetensi, Independensi, Akuntabilitas Dan Motivasi Terhadap Kualitas Audit Aparat Inspektorat Dalam Pengawasan Keuangan Daerah (Studi Empiris Pada Pemerintah Kota Salatiga). Program Studi Akuntansi FEB-UKSW. https://repository.uksw.edu//handle/123456789/5824
  31. Pradana, A. (2018). Pengaruh Kompetensi Dan Independensi Auditor Terhadap Kualitas Audit (Survei Terhadap Auditor Yang Bekerja Pada Kantor Akuntan Publik Di Kota Palembang). Jurnal Riset Akuntansi Jambi, 1(2), 286664. https://doi.org/10.35141/JRAJ.V1I2.62
  32. Pratiwi, A. A. C., Suryandari, N. N. A., & Susandya, A. A. P. G. B. A. (2020). Pengaruh profesionalisme, independensi dan kompetensi auditor terhadap kualitas audit pada kantor akuntan publik di provinsi bali:(studi empiris pada kap di Provinsi Bali). Kumpulan Hasil Riset Mahasiswa Akuntansi (KHARISMA), 2(1). https://e-journal.unmas.ac.id/index.php/kharisma/article/view/728/668
  33. Samagaio, A., & Felício, T. (2022). The influence of the auditor’s personality in audit quality. Journal of Business Research, 141, 794–807. https://doi.org/https://doi.org/10.1016/j.jbusres.2021.11.082
  34. Samosir, M., Sitorus, E. T., Nainggolan, R. P., & Marpaung, O. (2022). Pengaruh Kompetensi dan Independensi Auditor terhadap Kualitas Audit (Studi Empiris pada Kantor Akuntan Publik di DKI Jakarta). Jurnal Akuntansi Dan Perpajakan Jayakarta, 3(02). https://doi.org/10.53825/japjayakarta.v3i02.122
  35. Shneiderman, B. (2020). Bridging the gap between ethics and practice: guidelines for reliable, safe, and trustworthy human-centered AI systems. ACM Transactions on Interactive Intelligent Systems (TiiS), 10(4), 1–31. https://doi.org/10.1145/3419764
  36. Sjam, J. M. E., Yadiati, W., Winarningsih, S., & Rosdini, D. (2020). Audit Quality Influenced by Auditor Competence and Audit Task Complexity. 12(1), 4228–4246. https://mail.stpi-pajak.ac.id/repository/Arsip_Dosen/juska_meidy_sjam/1_Audit Qualitty Influenced.pdf
  37. Sugiyono, S. (2010). Metode penelitian kuantitatif dan kualitatif dan R&D. Alfabeta Bandung, 170–182.
  38. Sulaiman, N. A. (2023). External audit quality: its meaning, representations and potential conflict in practice. Accounting, Auditing & Accountability Journal, 36(5), 1417–1440. https://doi.org/10.1108/AAAJ-02-2020-4443
  39. Susanto, H., Lusttilanang, P., Suwarno, S., & Restianto, Y. (2023). The Influence of Independence, Experience, and Competence on Audit Quality Mediated by the Effectiveness of E-Audit. Research Horizon, 3(4 SE-Articles), 348–361. https://journal.lifescifi.com/index.php/RH/article/view/145
  40. Tjun, L. T., Marpaung, E. I., & Setiawan, S. (2012). Pengaruh kompetensi dan independensi auditor terhadap kualitas audit. Jurnal Akuntansi, 4(1), 33–56. https://doi.org/10.28932/jam.v4i1.353
  41. Wagiran, W. (2013). Metodologi penelitian pendidikan: Teori dan implementasi. Yogyakarta: Budi Utama.