KUALITAS AUDIT BERDASARKAN PERSEPSI AUDITOR INDEPENDEN
AbstractQualified audit opinion result becomes an important key for the users of company financial statement information. Studies of audit quality becoming wider and hot issue in the field of financial accounting and auditing with the purpose to increase audit quality on fmancial statement. This study purpose to find out wheter independence and expertise of the auditors effect audit quality based on perception of auditors. The method used in this research was descriptive verification, which provide an overview of the occurred perception phenomena, explain the influence between variables on the built and tested hypothesis. The hypothesis testing use partial least squared multivariate method. Data were collected using a questionnaire distributed to seventy auditors as respondents. Total contribution of continuous professional development, experience, formal education, knowledge and independence in Determining audit quality was 39.93%. With 95% confidence level, !his study resulted that continuous professioual development had a significant effect on audit quality. While experience, formal education, knowledge and independence had no significant effect on audit quality.
Al-Matari, Y.A., Al-Swidi, A.K., Bt Fadzil, F.H. & Al-Matari, E.M. (2012). Board of
Directors, Audit Committee Characteristics and Performance of Saudi Arabia Listed
Companies. International Review of Management and Marketing, Vol. 2, No.4, 2012,
Anggriawan, E. F. (2014). Pengaruh pengalaman kerja, skeptisme professional dan tekanan
waktu terhadap kemampuan auditor dalam mendeteksi fraud (Studi empiris pada
kantor akuntan publik di DIY). Jurnal Nominal, 3(2),103-116.
Arikunto, S. (2006). Prosedur Penelitian: Suatu Pendekatan Praktik. Edisi Revisi VI, Penerbit
PT. Rineka Cipta, Jakarta.
Arrens, A.A & Loebbecke, J.K. (2000). Auditing An Integrated Approach. Edisi 8. New
Jersey: Prentice Hall International, Inc.
Balsam, S. (2002). Accrual Management, Investor Sophisticated, and Equity Valuation:
Evidence from 10-Q Fillings. Journal of Accounting Research, vol. 40, no. 4, pp. 987-
Buttery R., Hurford C., & Simpson R.K. (1993). Audit In The Public Sector. Published by
ICSA Publishing ltd.
Carey, P. & Simnett, R. (2006). Audit Partner Tenure and Audit Quality. The Accounting
Review 81, 2006.
DeAngelo. L.E. (1981). Auditor independence, "low balling" and disclosure regulation.
Journal of Accounting and Economics. 3.
(1981). Auditor Size and Audit Quality. Journal of Accounting and
Economics. Vol. 3, No.3.
Evelyn, Y., & Christine, A. J. (2001). Governance and Audit Quality: Is There an Association?
Australian Accounting Standards Board & International Federation of Accountants
Public Sector Committee. Dikunjungi dari http://aaahq.org/auditimidyear/
Favere-Marchesi, M. (2000). Audit Quality in ASEAN. International Journal of Accounting.
vol. 35, no. 1. Accounting and Regulatory Issues. Association for Investment
Management and Research.
Hapsoro, D. (2012). Pengaruh Kualitas Corporate Governance, Kualitas Audit, Dan Earnings
Management Terhadap KineIja Perusahaan. Jurnal Ekonomi dan Bisnis, Vol. 6, No.
November 2012 Hal. 203-214.
Ikatan Akuntan Indonesia. 2001. Standar Profesional Akuntan Publik. Jakarta: Salemba
Jensen, M.C. & Meckling, W.H. (1976). Theory of The Firm: Managerial Behavior, Agency
Costs and Ownership Structure. Journal of Financial Economics.
Johnson, V.E., Khurana, 1.K. & Reynolds, J.K. (2002). Audit Firm Tenure and the Quality of
Financial Reports. Contemporary Accounting Research 19.
Kane, G.D. & Velury, U. (2005). The impact of managerial ownership on the likelihood of
provision of high quality auditing services. Review of Accounting & Finance. 4 (2),
Mansouri, A., Pirayesh, R. & Salehi, M. (2009). Audit competence and audit quality: case in
emerging economy. International Journal of Business and Management, 4(2), 17-25.
Murphy, M.L. (2014). Improving Audit Quality: An Interview with Cynthia M. Fomelli, an
Executive Director of the Center for Audit Quality. The CPA Journal (February 20 14).
Republik Indonesia. (2011). Undang-undang No. 5 Tahun 2011 Tentang Akuntan Publik.
Jakarta: Kementerian Sekretariat Negara.
Rahmina, L.Y., & Agoes, S. (2014). Influence of Auditor Independence, Audit Tenure, and
Audit Fee On Audit Quality Of Members Of Capital Market Accountant Forum In
Indonesia. International Conference on Accounting Studies 2014, ICAS 2014,18-19
August 2014, Kuala Lumpur, Malaysia. Social and Behavioral Sciences 164 (2014).
Available online at www.sciencedirect.com
Silveira, A.D.M.D. & Barros, L.A.B.D.C. (2006). Correlate Governance Quality and Firm
Value in Brazil. Journal of Financial Economics. at: http://ssm.comlabstract=92331 0
Sekaran, u., & Bougie, R. (2010). Research Methods for Business: A Skill-Building Approach.
Fifth edition. John Wiley & Sons, Inc., Ltd. Publication, United Kingdom.
Septriani, Y. (2012). Pengaruh independensi dan kompetensi auditor terhadap kualitas audit,
studi kasus auditor KAP di Sumatera Barat. Jurnal Akuntansi & Manajemen, 7(2), 78-
Taqi, M. (2013). Consequences of Audit Quality in Signaling Theory Perspective. GSTF
International Journal on Business Review (GBR). Vol.2 No.4, July 2013.
Tuanakotta, T. M. (2011). Berpikir Kritis Dalam Auditing. Jakarta: Salemba Empat.
Velnampy, T., Sivathaasan, N., Tharanika, R. & Sinthuja, M. (2014). Board Leadership
Structure, Audit Committee and Audit Quality: Evidence from Manufacturing
Companies in Sri Lanka. International Journal of Business and Management; Vol. 9,
Warartha, 1. M. (2006). Metode Penelitian Sosial Ekonomi. Andi Offset. Yogyakarta: Tiara