Article Sidebar

Download
View Article
Statistic
Read Counter : 288 Download : 310

Downloads

Download data is not yet available.

Main Article Content

Abstract

This study aims to determine the current condition of the audit opinion at the public accounting firm in Makassar and the effect of audit experience and independence on audit opinion at the general accounting firm in Makassar. The method used is the multiple linear regression method. This research also uses validity and reality tests, T-test (partial), F test (simultaneous), correlation coefficient test (r), determination coefficient (r2). From the results of hypothesis testing, it has been proven that work experience and independence have a significant effect on audit opinion at the public accounting firm in the city of Makassar. Audit experience plays a significant role in increasing the audit opinion. The assumption is that the higher the Auditor's knowledge, the opinion's quality will also increase the statement. Independence plays a significant role in increasing audit opinion because when various interests and interventions do not influence the Auditor, the quality of the Auditor's opinion will be increasingly objective.

Keywords

Experience Independence Audit Opinion

Article Details

Creative Commons License

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

How to Cite
Mappamiring, M. (2020). Can work experience and auditor independence improve the quality of audit opinion?. Atestasi : Jurnal Ilmiah Akuntansi, 3(2), 150–155. https://doi.org/10.57178/atestasi.v3i2.264
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. AlQadasi, A., & Abidin, S. (2018). The effectiveness of internal corporate governance and audit quality: the role of ownership concentration–Malaysian evidence. Corporate Governance: The International Journal of Business in Society, 18(2), 233-253. https://doi.org/10.1108/CG-02-2017-0043
  2. Alzoubi, E. S. S. (2018). Audit quality, debt financing, and earnings management: Evidence from Jordan. Journal of International Accounting, Auditing, and Taxation, 30, 69–84. https://doi.org/10.1016/j.intaccaudtax.2017.12.001
  3. Arsendy, M. T. (2017). Pengaruh Pengalaman Audit, Skeptisme Profesional, Red Flags Dan Tekanan Anggaran Waktu Terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan (Studi Empiris Pada kantor Akuntan Publik Di DKI Jakarta). JOM Fekon, 4(1), 1096–1107.
  4. Azad, A.N. (1994). Time Budget Pressure and Filtering of Time Practices in Internal Auditing: A Survey. Managerial Auditing Journal, 9(6), 17-25. https://doi.org/10.1108/02686909410061242
  5. Bezzina, F., Cassar, V., Tracz-Krupa, K., Przytuła, S., & Tipurić, D. (2017). Evidence-based human resource management practices in three EU developing member states: Can managers tell truth from fallacy? European Management Journal, 35(5), 688–700. https://doi.org/10.1016/j.emj.2017.02.010
  6. Broberg, P., Tagesson, T., Argento, D., Gyllengahm, N., & Mårtensson, O. (2017). Explaining the influence of time budget pressure on audit quality in Sweden. Journal of Management & Governance, 21(2), 331–350. https://doi.org/10.1007/s10997-016-9346-4
  7. Craswell, A., Stokes, D. J., & Laughton, J. (2002). Auditor independence and fee dependence. Journal of Accounting and Economics, 33(2), 253–275. https://doi.org/10.1016/S0165-4101(02)00044-7
  8. Dewey, J. (1986). Experience and education. The Educational Forum, 50(3), 241–252. https://doi.org/10.1080/00131728609335764
  9. Ebimobowei, A., Kereotu, O. J., & Brass Island, P. M. B. (2011). Role theory and the concept of audit expectation gap in South-South, Nigeria. Current Research Journal of Social Sciences, 3(6), 445–452. http://citeseerx.ist.psu.edu/
  10. Graham, S. (1991). A review of attribution theory in achievement contexts. Educational Psychology Review, 3(1), 5-39. https://doi.org/10.1007/BF01323661
  11. Hapsoro, D., & Annisa, A. A. (2017). Pengaruh Kualitas Audit, Leverage, Dan Growth Terhadap Praktik Manajemen Laba. Jurnal Akuntansi, 5(2), 99–110. https://doi.org/10.24964/ja.v5i2.272
  12. Hidayat, D. (2015). Kasus Kimia Farma (Etika Bisnis). Online Webpage. https://www.kompasiana.com/www.bobotoh_pas20.com/5535b4d46ea8349b26da42eb/kasus-kimia-farma-etika-bisnis
  13. Indahingwati, A., Launtu, A., Tamsah, H., Firman, A., Putra, A. H. P. K., & Aswari, A. (2019). How Digital Technology Driven Millennial Consumer Behaviour in Indonesia. The Journal of Distribution Science, 17(8), 25-34. https://doi.org/10.15722/jds.17.8.201908.25
  14. Ishak, P. (2018). Pengaruh Independensi Auditor, Emotional Intelligence, Spiritual Intelligence Terhadap Perilaku Etis Auditor dan Kinerja Auditor. ATESTASI: Jurnal Ilmiah Akuntansi, 1(1), 85-98. https://doi.org/10.33096/atestasi.v1i1.63
  15. Jaya, S. M., Sudarma, M., & Roekhudin, R. (2018). Role of auditor performance mediation in acceptance of auditor dysfunctional behavior: attribution theory perspective and role theory. Jurnal Aplikasi Manajemen, 16(4), 673-685. http://dx.doi.org/10.21776/ub.jam.2018.016.04.14
  16. Kadhafi, M. (2013). Pengaruh Independensi, Etika Dan Standar Audit Terhadap Kualitas Audit Inspektorat Aceh. Jurnal Telaah dan Riset Akuntansi, 6(1), 54-63. http://e-repository.unsyiah.ac.id/TRA/article/view/1318
  17. Kocsis, R. N., Hayes, A. F., & Irwin, H. J. (2002). Investigative experience and accuracy in psychological profiling of a violent crime. Journal of Interpersonal Violence, 17(8), 811-823. https://doi.org/10.1177/0886260502017008001
  18. Libby, R., & Tan, H. T. (1995). The role of knowledge and memory in audit judgment. Judgment and decision-making research in accounting and auditing, 1, 176-206. http://ndl.ethernet.edu.et/bitstream
  19. Muslim, M., Rahim, S., Pelu, M. F. A., & Pratiwi, A. (2020). Kualitas Audit: Ditinjau dari Fee Audit, Risiko Audit dan Skeptisme Profesional Auditor sebagai Variabel Moderating. Ekuitas: Jurnal Pendidikan Ekonomi, 8(1), 9-19. http://dx.doi.org/10.23887/ekuitas.v8i1.22474
  20. Muslim, M., Ahmad, H., Rahim, S., & ARPelu, M. F. (2020). Client Pressures, Audit Tenure to Audit Quality: Moderation of Auditor Independence. Journal Of Auditing, Finance, And Forensic Accounting, 8(2). https://doi.org/10.21107/jaffa.v8i2.8349
  21. Oussii, A. A., & Taktak, N. B. (2018). The impact of internal audit function characteristics on internal control quality. Managerial Auditing Journal, 33(5), 450-469. https://doi.org/10.1108/MAJ-06-2017-1579
  22. Rahim, S., Muslim, M., & Amin, A. (2019). Red Flag And Auditor Experience Toward Criminal Detection Trough Profesional Skepticism. Jurnal Akuntansi, 23(1), 47-62. http://dx.doi.org/10.24912/ja.v23i1.459
  23. Razak, N. A., Pangil, F., Zin, M. L. M., Yunus, N. A. M., & Asnawi, N. H. (2016). Theories of Knowledge Sharing Behavior in Business Strategy. Procedia Economics and Finance, 37(16), 545–553. https://doi.org/10.1016/S2212-5671(16)30163-0
  24. Wahyuni, W. (2019). Deteksi Kecurangan Laporan Keuangan Oleh Kantor Akuntan Publik. ATESTASI: Jurnal Ilmiah Akuntansi, 2(1), 41-50. https://doi.org/10.33096/atestasi.v2i1.191
  25. Weiner, B. (2008). Reflections on the history of attribution theory and research: People, personalities, publications, problems. Social Psychology, 39(3), 151–156.
  26. Willett, C., & Page, M. (1996). A survey of time budget pressure and irregular auditing practices among newly qualified UK chartered accountants. The British Accounting Review, 28(2), 101–120. https://doi.org/10.1006/bare.1996.0009
  27. www.detikfinance.com. (2011). Skandal Penipuan Korporasi Terbesar Jepang oleh Olympus. Online Webpage. https://finance.detik.com/berita-ekonomi-bisnis/d-1763010/skandal-penipuan-korporasi-terbesar-jepang-oleh-olympus
  28. Xiaohui, L., & Manli, S. (2012). Application of Performance Attribution Analysis in Recognition of Auditing Risks [J]. Accounting Research, 9, 82–88. http://en.cnki.com.cn/Article_en/CJFDTotal-KJYJ201209013.htm