Moderating Effect of Motivation on factors affecting Audit Quality
DOI:
https://doi.org/10.57178/atestasi.v5i1.133Keywords:
Audit Quality, Auditor Competence, Auditor Experience, Remote Audit, Motivation, Internal Control UnitAbstract
This study aims to evaluate the effect of auditor competence, auditor experience, and remote audit on audit quality with motivation as a moderating variable in the Internal Audit Unit of PT. TASPEN (Persero) Jakarta. The population and sample in this study were 30 respondents, spread over the Internal Control Unit of PT TASPEN (Persero) in Jakarta, and the Internal Control Unit in the regions such as SPIDA Bandung, SPIDA Jakarta, SPIDA Makassar, SPIDA Medan, SPIDA Semarang. The data is processed by PLS Algorithm analysis with the help of Smart PLS 3.0. Based on the results of this study, it shows that the experience of auditors has a positive effect on audit quality, remote audit has a positive effect on audit quality, and competence has no effect on audit quality of the Internal Audit Unit of PT. TASPEN (Persero) Jakarta. Meanwhile, motivation as a moderating variable, unable to moderate the relationship between auditor competence and audit quality, unable to moderate the relationship between auditor experience and audit quality, and unable to moderate the relationship between remote audit on audit quality.
Downloads
References
Abbott, L., Daugherty, B., Parker, S., & Peters, G. (2015). Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and Competence. Journal of Accounting Research, 2015, n/a-n/a. https://doi.org/10.1111/1475-679X.12099
Afriyani, N., Anugerah, R., & Rofika. (2015). Pengaruh Kompetensi, Motvasi dan Skeptisme Profesional Terhadap Kualitas Auditor Inspektorat Se-Provinsi Riau. Jurnal Online Mahasiswa Universitas Riau, 1(1), 1–19.
Dewi, D. A. C., & Budiartha, I. K. (2015). Independensi Auditor Pada Kualitas Audit. E-Jurnal Akutansi Universitas Udayana, 11(1), 197–210.
Efendi, A. (2020). Mekanisme Audit Kinerja Berbasis Teknologi Informatika pada Masa Pandemi Covid-19 dan Pengaruhnya terhadap Proses Pendidikan dan Pelatihan Jabatan Fungsional Auditor (JFA) Aparat Pengawas Internal Pemerintah. Prosiding Seminar Nasional Pascasarjana Universitas Negeri Jakarta, 53–62.
Eulerich, M., Wagener, M., & Wood, D. A. (2021). Evidence on Internal Audit Effectiveness from Transitioning to Remote Audits Because of COVID-19. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3774050
Fauziah. (2017). Pengaruh Kompetensi, Independen, Dan Motivasi Terhadap Kualitas Audit Dalam Pengawasan Keuangan Daerah (Studi Empiris Pada Auditor Bpkp Perwakilan Provinsi Sumatera Utara). Owner, 1(1), 37–41. https://doi.org/10.33395/owner
Fitriana, L., & Permana, M. (2021). Remote Audit Sebagai Prosedur Audit Alternatif Inspektorat Daerah Provinsi Papua Barat Pada Masa Pandemi Covid-19. Igya Ser Hanjop: Jurnal Pembangunan Berkelanjutan, 3(1), 15–23. https://doi.org/10.47039/ish.3.2021.15-23
Furiady, O., & Kurnia, R. (2015). The Effect of Work Experiences, Competency, Motivation, Accountability and Objectivity towards Audit Quality. Procedia - Social and Behavioral Sciences, 211, 328–335. https://doi.org/10.1016/j.sbspro.2015.11.042
Institut Akuntan Publik Indonesia. (2020). Respons Auditor atas Pandemi COVID-19: Terhadap Laporan Keuangan, Prosedur Audit, dan Pertimbangan Praktis Penunjang Kualitas Audit. Institut Akuntan Publik Indonesia, (April), 1–20. Diambil dari https://iapi.or.id/uploads/article/76-TECH_NEWSFLASH_APRIL_2020.pdf
Lusiana Margareth Tijow, H. H. (2021). Application of Good Corporate Governance ( GCG ) in State-Owned Enterprises Penerapan Prinsip Good Corporate Governance ( GCG ) pada Badan Usaha Milik Negara 1 Universitas Negeri Gorontalo , Indonesia Dulalowo Tim ., Kota Tengah District , Gorontalo City, 09(2), 396–411.
Mohammed.S. Bouhawia, Irianto, G., & Baridwan, Z. (2015). The Effect of Working Experience, Integrity, Competence, and Organizational Commitment on Audit Quality (Survey State Owned Companies In Libya). IOSR Journal of Economics and Finance Ver. II, 6(4), 2321–5933. https://doi.org/10.9790/5933-06426067
Montho, H. (2021). Pengaruh Nilai-Nilai Budaya Terhadap Kinerja Badan Usaha Milik Lembang (Bumlem) Melalui Orientasi Kewirausahaan Di Kabupaten Toraja Utara. Universitas Hasanuddin.
Ningsih, S. (2015). Pengaruh Kompetensi, Independensi Dan Jenis Kelamin Auditor Terhadap Kualitas Audit Dengan Kecerdasan Emosional Sebagai Variabel Moderasi.
Nopitasari. (2015). Hubungan kompetensi , independensi , dan motivasi audit terhadap kualitas audit. Jurnal Akuntansi, 4(2), 56–66.
Perangin-Angin, H. (2016). Analisis Faktor Faktor Yang Mempengaruhi Kualitas Audit Aparat Pengawasan Intern Pemerintah Pada Inspektorat Kabupaten Labuhanbatu Dengan Motivasi Sebagai Variabel Intervening. Universitas Sumater Utara.
Razlan, M. (2016). Faktor - Faktor Yang Mempengaruhi Kualitas Audit Apip Dengan Motivasi Sebagai Variabel Moderating (Studi Empiris pada Inspektorat Kabupaten Aceh Timur) TESIS.
Siagian, M. A. (2017). Analisis Pengaruh Pendidikan, Profesionalisme, Kompetensi dan Independensi terhadap Kualitas Hasil Audit Internal dengan Pengalaman Kerja Sebagai Variabel Moderating pada PT Bank Negara Indonesia (Persero) Tbk Wilayah Medan.
Simbolon, S. R. (2018). Pengaruh Pendidikan Berkelanjutan, Pengalaman Dan Independensi Auditor Internal Terhadap Kualitas Audit. Universitas Muhammadiyah Sumatera Utara.
Syahfitri, A. I., Pane, A., Putra, S. K., Saribu, L. D., Ginting, N. A., & Sitanggang, M. W. (2019). Pengaruh Kompetensi, Independensi, Pengalaman, Dan Etika Auditor Terhadap Kualitas Audit Pada Pt Makmur Inti Group. Jurnal Akuntansi Muhammadiyah, 9(2). https://doi.org/10.37598/jam.v9i2.683
Usman, A., e Sudarma, M., Habbe, H., & Said, D. (2014). Effect of Competence Factor, Independence and Attitude against Professional Auditor Audit Quality Improve Performance in Inspectorate (Inspectorate Empirical Study in South Sulawesi Province). IOSR Journal of Business and Management, 16(1), 01–13. https://doi.org/10.9790/487x-16120113
Yosep, M. (2016). Function of Internal Audit (Implications for Quality Financial. European Journal of Accounting, Auditing and Finance Research, 4(5), 57–72.
Zahrotul Jannah, Nur Diana, M. chold M. (2021). Pengaruh Work from Home Terhadap Kinerja Auditor Dengan Dimensi Personalitas Sebagai Variabel Intervening Selama Pandemi Covid-19. E-Jra, 10(07), 13–24.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2022 Atestasi : Jurnal Ilmiah Akuntansi
This work is licensed under a Creative Commons Attribution 4.0 International License.
