FACTORS AFFECTING THE INTEGRITY OF THE AUDITEE FINANCIAL STATEMENT WITH THE MEDIATION VARIABLE: AUDIT QUALITY
DOI:
https://doi.org/10.56127/ijme.v2i3.906Keywords:
Auditor integrity, Auditor experience, Obedience pressure, Professional development, Audit quality, Auditee's Financial report integrity.Abstract
The integrity of the auditee's financial reports is still an issue and a concern, because there are many cases of manipulation of accounting data. This is caused by various factors, both internal factors and external factors. This study only focuses on external factors, namely audit quality, which will be used as a mediating variable. The research objective is to find out empirical evidence of the effect of auditor integrity, auditor experience, obedience pressure, professional development on audit quality, audit quality on the integrity of auditee's financial statements, audit quality can mediate the relationship between auditor integrity, auditor experience, obedience pressure, professional development on integrity audited financial reports. This study uses primary data and is measured by a Likert scale of 5. The sample uses a nonprobability sampling technique and the accidental sampling method with a total of 100 auditors in DKI Jakarta. Data analysis using Partial Least Square (PLS). The results of this study indicate that auditor integrity, obedience pressure and professional development have a significant positive effect on audit quality, auditor experience has no significant effect on audit quality, audit quality has a significant positive effect on the integrity of the auditee's financial statements. Auditor integrity, obedience pressure and professional development have a significant positive effect on the integrity of the auditee's financial statements qthrough audit quality, but the auditor's experience has no significant effect on the integrity of the auditee's financial statements through audit quality.
References
A. Kartika And I. Nurhayati, “Determinan Integritas Laporan Keuangan: Kajian Empiris Pada Perusahaan Manufaktur Di Indonesia.,” P. 782, 2018, [Online]. Available: Https://Www.Unisbank.Ac.Id/Ojs/Index.Php/Sendi_U/Article/View/6063
M. N. Putri, Gustati, And W. A. Andriani, “Faktor-Faktor Yang Mempengaruhi Integritas Laporan Keuangan ( Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2020 ),” Jabei (Jurnal Akuntansi, Bisnis Dan Ekon. Indones., Vol. 1, No. 1, Pp. 8–14, 2022.
Dhf, “Terungkap, Pemicu Disclaimer Laporan Keuangan Estetika Tata,” Cnbc Indonesia,2022. Https://Www.Cnbcindonesia.Com/Market/20220629163614-17-351489/Terungkap-Pemicu-Disclaimer-Laporan-Keuangan-Estetika-Tata
A. D. Afriyadi, “Ojk Buka-Bukaan Kondisi Kresna Life Dan Wanaartha Life, Ini Perkembangannya,” Detik Finance, 2022. Https://Finance.Detik.Com/Moneter/D-6326642/Ojk-Buka-Bukaan-Kondisi-Kresna-Life-Dan-Wanaartha-Life-Ini-Perkembangannya
N. Agustina, “Kasus Manipulasi Laporan Keuangan Yang Terjadi Pada Pt Kereta Api Indonesia (Pt Kai),”Kompasiana,2022. Https://Www.Kompasiana.Com/Nia82139/62baae4b533a0d6d9b740f42/Kasus-Manipulasi-Laporan-Keuangan-Yang-Terjadi-Pada-Pt-Kereta-Api-Indonesia-Pt-Kai
F. Sandria, “Astaga! Ada ‘Skandal’ Dugaan Manipulasi Lapkeu Emiten Nih,” Cnbc Indonesia,2021. Https://Www.Cnbcindonesia.Com/Market/20210725191827-17-263478/Astaga-Ada-Skandal-Dugaan-Manipulasi-Lapkeu-Emiten-Nih/2
D. Ningtyas, “Gara-Gara Lapkeu, Deretan Kap Ini Malah Kena Sanksi Ojk,” Cnbcindonesia.Com,2019.
Https://Www.Cnbcindonesia.Com/Market/20190809123549-17-90910/Gara-Gara-Lapkeu-Deretan-Kap-Ini-Malah-Kena-Sanksi-Ojk (Accessed Apr. 14, 2022).
T. Wijaya, “Pengaruh Komisaris Independen, Kualitas Audit, Dan Financial Distress Terhadap Integritas Laporan Keuangan,” J. Akunt., Vol. 11, P. 186, 2022, Doi: 10.24912/Ja.V20i1.79.
B. Saad And A. F. Abdillah, “Analisis Pengaruh Ukuran Perusahaan, Leverage, Audit Tenure, Dan Financial Distress Terhadap Integritas Laporan Keuangan,” Oikonomia J. Manaj., 2019.
M. Hifnelda And N. Sasongko, “Proceeding Seminar Nasional & Call For Papers Analisis Faktor-Faktor Yang Mempengaruhi Integritas Laporan Keuangan.” [Online]. Available: Http://Www.Idx.Co.Id
S. D. Santoso And P. R. Andarsari, “Pengaruh Kepemilikan Manajerial, Ukuran Perusahaan Dan Kualitas Audit Terhadap Integritas Laporan Keuangan,” Own. Ris. Dan J. Akunt., Vol. 6, No. 1, P. 692, 2022, Doi: 10.33395/Owner.V6i1.585.
S. D. Purnomo, “Pengaruh Integritas, Kompetensi, Objektivitas, Profesionalisme, Dan Due Professional Care Terhadap Kualitas Audit (Studi Empiris Persepsi Auditor Pada Kap Di Surakarta Dan Yogyakarta),” P. 19, 2017.
G. S. M. Kusuma, “Pengaruh Integritas, Profesionalisme, Dan Beban Kerja Auditor Terhadap Kualitas Audit,” J. Kompetitif, Vol. 10, No. 1, P. 20, 2021, Doi: 10.52333/Kompetitif.V10i1.747.
T. Marwa, T. Wahyudi, And A. Y. Kertarajasa, “The Effect Of Competence, The Effect Of Competence, Experience, Independence, Due Professional Care, And Auditor Integrity On Audit Qualitiy With Auditor Ethics As Moderating Variable,” J. Account. Financ. Audit. Stud., Vol. 5, No. 1, Pp. 80–99, 2019, Doi: 10.32602/Jafas.2019.4.
G. Eksellen And N. Fatimah, “Pengaruh Pengalaman Auditor Dan Profesionalisme Auditor Terhadap Kualitas Audit (Studi Pada Kantor Akuntan Publik Di Kota Bandung),” J. Ris. Akunt. Dan Perbank., Vol. 16, No. 2, P. 771, 2022.
N. Haeridistia And Agustin, “The Effect Of Independence, Professional Ethics & Auditor Experience On Audit Quality,” Int. J. Sci. Technol. Res., Vol. 8, No. 2, Pp. 24–27, 2019.
L. K. Merawati And N. L. P. Y. Ariska, “Pengaruh Moral Reasoning, Skeptisime Profesional Auditor, Tekanan Ketaatan Dan Self-Efficacy Terhadap Kualitas Audit,” J. Krisna Kumpul. Ris. Akunt., Vol. 10, No. 1, P. 72, 2018, [Online]. Available: Http://Dx.Doi.Org/10.22225/Kr.10.1.714.70-76
D. Ardianti And H. Laksito, “Pengaruh Tekanan Ketaatan, Kompetensi, Dan Pengalaman Terhadap Kualitas Audit Judgment,” Diponegoro J. Account., Vol. 5, No. 2, P. 10, 2016, [Online]. Available: Https://Ejournal3.Undip.Ac.Id/Index.Php/Accounting/Article/View/25745/22916
R. Renianawati, H. Gunawan, And P. Purnamasari, “Pengaruh Sistem Pengendalian Mutu Dan Continuing Professional Development Terhadap Kualitas Audit.,” Pros. Akunt., Vol. 2, No. 2, Pp. 749–755, 2016.
K. Sihotang, Etika Profesi Akuntansi: Teori Dan Kasus, Revisi. Yogya: Pt Kanisius, 2019. [Online]. Available: Https://Books.Google.Co.Id/Books?Id=Rrn7dwaaqbaj
D. Octaviani, Jaswadi, And K. Ekasari, “The Effect Of Due Professional Care, Integrity, Confidentiality, And Independence On Audit Quality,” Proc. 2nd Annu. Manag. Bus. Econ. Conf. (Ambec 2020), Vol. 183, No. Ambec 2020, P. 107, 2020, Doi: 10.2991/Aebmr.K.210717.022.
S. A. Alsughayer, “Impact Of Auditor Competence, Integrity, And Ethics On Audit Quality In Saudi Arabia,” Open J. Account., Vol. 10, No. 04, P. 128, 2021, Doi: 10.4236/Ojacct.2021.104011.
Y. Susanto, Integritas Auditor Pengaruhnya Dengan Kualitas Hasil Audit, 1st Ed. Yogyakarta: Deepublish, 2020. [Online]. Available: Https://Books.Google.Co.Id/Books?Id=Hm4peaaaqbaj
D. N. S. Werastut Et Al., Internal Audit. Bandung: Media Sains Indonesia, 2022. [Online].Available: Https://Books.Google.Co.Id/Books?Id=Swhgeaaaqbaj
D. A. N. Kharisma And I. K. Budiartha, “Self Efficacy Dan Pengalaman Auditor Terhadap Kualitas Audit Yang Dimoderasi Oleh Kecerdasan Emosional,” E-Jurnal Akunt., Vol. 32, No. 2, P. 427, 2022, Doi: 10.24843/Eja.2022.V32.I02.P11.
I. D. A. D. Pratiwi, N. N. A. Suryandari, And A. A. P. G. B. A. Susandya, “Peran Independensi, Tekanan Waktu, Kompleksitas Tugas, Dan Pengalaman Auditor Terhadap Kualitas Audit,” J. Bisnis Dan Akunt., Vol. 15, No. 2, P. 139, 2019.
T. Pitri, “Pengaruh Pengetahuan Dan Pengalaman Kerja Terhadap Kinerja Karyawan Pada Cv. Ria Busana,” J. Ekon., Vol. 9, No. 2, P. 42, 2020.
R. C. Sari, Akuntansi Keperilakuan: Teori Dan Implikasi, 1st Ed. Yogyakarta: Penerbit Andi, 2021. [Online]. Available: Https://Books.Google.Co.Id/Books?Id=Z34seaaaqbaj
F. Zamzami, I. A. Faiz, U. G. M. Press, And G. M. U. Press, Audit Internal: Konsep Dan Praktik, 1st Ed.Yogyakarta: Ugm Press, 2018. [Online]. Available:
Https://Books.Google.Co.Id/Books?Id=1ofydwaaqbaj
L. Agevall, P. Broberg, And T. Umans, “The New Generation Of Auditors Meeting Praxis: Dual Learning’s Role In Audit Students’ Professional Development,” Scand. J. Educ. Res., Vol. 62, No. 2, Pp. 2–3, 2016, Doi: 10.1080/00313831.2016.1258663.
T. Herawati And S. S. Selfia, “Tinjauan Indikator Kualitas Audit,” Pros. Frima (Festival Ris. Ilm. Manaj. Dan Akuntansi), No. 2, P. 3, 2019.
E. Mauliana And H. Laksito, “Pengaruh Fee Audit, Audit Tenure, Rotasi Audit Dan Reputasi Auditor Terhadap Kualitas Audit Audit (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2017-2019),” Diponegoro J. Account., Vol. 10, No. 4, P. 1, 2022, [Online]. Available: Https://Ejournal3.Undip.Ac.Id/Index.Php/Accounting/Article/View/32977/26342
S. Alhababsah And S. Yekini, “Audit Committee And Audit Quality: An Empirical Analysis Considering Industry Expertise, Legal Expertise And Gender Diversity,” J. Int. Accounting, Audit. Tax., Vol. 42, P. 3, 2021, Doi: 10.1016/J.Intaccaudtax.2021.100377.
K. W. Lai, “Audit Report Lag, Audit Fees, And Audit Quality Following An Audit Firm Merger: Evidence From Hong Kong,” J. Int. Accounting, Audit. Tax., Vol. 36, P. 5, 2019, Doi: 10.1016/J.Intaccaudtax.2019.100271.
M. Indrati And G. A. Marsa, “The Influence Of Independent Commissioners, Audit Committee And Company Size On The Integrity Of Financial Statements,” Budapest Int. Res. Critics Institute-Journal(Birci-Journal), Vol. 39, No. 10, Pp. 30848–30849, 2021, Doi: 10.25115/Eea.V39i10.5339.
N. I. Fadilah And N. Nurasik, “The Influence Of Good Corporate Governance, Leverage, And Firm Size On The Integrity Of Financial Statements,” Indones. J. Innov. Stud., Vol. 20, Pp. 1–15, 2022, Doi: 10.21070/Ijins.V20i.700.
L. F. G. Nainggolan And H. Pangaribuan, “Pengaruh Kualitas Audit Dan Reputasi Kap Terhadap Integritas Laporan Keuangan,” Gema Ekon., Vol. 11, Pp. 954–960, 2022.
D. A. Putri, “Pengaruh Pengalaman Auditor Dan Time Budget Pressure Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi,” J. Magister Akunt. Trisakti, Vol. 7, No. 1, P. 97, 2020, Doi: 10.25105/Jmat.V7i1.6492.
R. A. Olvi Indi Pramita., Dessy Kumala Dewi., “Pengaruh Kompetensi, Independensi, Skeptisme Profesional, Tekanan Ketaatan, Objektivitas, Integritas Dan Akuntabilitas Terhadap Kualitas Audit,” P. 52, 2021.
L. Nurlaela, Metodologi Penelitian Aplikatif Dengan Smart Pls, Pertama. Bandung: Mujahid Press, 2021.
U. I. Utami, “Pengaruh Integritas, Obyektivitas, Kerahasiaan, Kompetensi, Dan Pengalaman Kerja Terhadap Kinerja Auditor Pada Inspektorat Provinsi Riau,” Vol. 2, No. 2, P. 7, 2015.
H. Y. Ayuningtyas And S. Pamudji, “Pengaruh Pengalaman Kerja, Independensi, Integritas, Obyektivitas Dan Kompetensi Terhadap Kualitas Audit,” J. Ekon. Bisnis, Vol. 1, No. 2, P. 5, 2012, Doi: 10.22219/Jekobisnis.V5i1.2258.
Iai, “Kode Etik Akuntan Indonesia,” Iai, 2021.
S. Hasanah, “Pengaruh Penerapan Aturan Etika, Pengalaman Dan Skeptisme Profesional Auditor Terhadap Pendeteksian Kecurangan,” Fak. Ekon. Dan Ilmu Sos. Uin Syarif Hidayatullah Jakarta, Pp. 57–58, 2010.
M. Y. Aulia, “Pengaruh Pengalaman, Independensi Dan Skeptisme Profesional Auditor Terhadap Pendeteksian Kecurangan,” Falkutas Ekon. Dan Bisnis Univ. Islam Negeri Syarif Hidayatullah, P. 67, 2013.
R. A. Rosadi And I. Waluyo, “Pengaruh Gender, Tekanan Ketaatan, Tekanan Anggaran Waktu Dan Pengalaman Audit Terhadap Audit Judgment,” Nominal, Barom. Ris. Akunt. Dan Manaj., Vol. 6, No. 1, P. 127, 2017, Doi: 10.21831/Nominal.V6i1.14337.
A. P. Mangkunegara, Sumber Daya Manusia Perusahaan. Bandung: Pt. Remaja Rosdakarya, 2005.
S. Alam, Sitti Hartati Haeruddin, And Eka Ariaty Arfah, “Pengaruh Tekanan Anggaran Waktu, Kompleksitas Tugas Dan Tekanan Ketaatan Terhadap Audit Judgment Pada Kantor Perwakilan Bpkp Mamuju Sulawesi Barat,” Equity J. Ekon. Manaj. Dan Akunt., Vol. 16, No. 1, P. 62, 2021.
R. L. Rais, “Hubungan Pengetahuan Dan Kemampuan Dengan Kinerja Karyawan,” Univ. Komput. Indones., P. 59, 2020.
Y. Suhartini, “Pengaruh Pengetahuan, Keterampilan Dan Kemampuan Karyawan Terhadap Kinerja Karyawan (Studi Pada Industri Kerajinan Kulit Di Manding, Bantul, Yogyakarta),” Akmenika, Vol. 12, No. 2, P. 662, 2015.
P. Moeheriono, Competency Based Human Resource Management. 2009.
N. E. Citra, “Pengaruh Mekanisme Good Corporate Governance Dan Kualitas Audit Terhadap Integritas Laporan Keuangan,” Univ. Negeri Padang, Pp. 6–7, 2013.
D. E. Kieso, T. D. Warfield, And J. J. Weygandt, Akuntansi Intermediate, Keduabelas. Erlangga, 2008.
I. Setiyanningrum, “Pengaruh Akuntabilitas, Transparansi, Dan Pengawasan Terhadap Kinerja Anggaran Dengan Konsep Value For Money Pada Badan Usaha Milik Daerah (Bumd) Di Yogyakarta,” Univ. Negeri Yogyakarta, P. 43, 2017.
M. P. Yenti, A. Yentifa, And R. Mustika, “Analisis Akuntabilitas Dan Transparansi Pengelolaan Dana Komite Pada Sma Negeri 9 Sijunjung,” J. Akunt. Manaj., Vol. 13, No. 1, P. 62, 2018.
S. Renaldi, Y. Fajriah, M. Asbar, I. Jayam, And Rini R, “Pengaruh Independensi , Mekanisme Corporate Governance, Dan Kualitas Audit Terhadap Integritas Laporan Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia 2014 – 2016,” J. Ilm. Bongaya, Vol. 20, P. 1, 2016.
