Faktor-faktor yang mempengaruhi kualitas audit ditinjau dari persepsi auditor atas pelatihan dan keahlian independensi dan penggunaan kemahiran profesional
MANSUR, Tubagus, Dr. Sony Warsono, MAFIS
2007 | Tesis | S2 Ilmu AkuntansiPenelitian ini memiliki tujuan untuk mengetahui kualitas audit ditinjau dari persepsi auditor kantor akuntan publik atas persepsi pelatihan dan keahlian (dikembangkan menjadi persepsi pendidikan dan pengalaman, dan persepsi pelatihan), persepsi independensi (dikembangkan menjadi persepsi conflict of interest dan tekanan dari klien, persepsi perikatan audit yang lama dengan klien, persepsi jasa selain audit atas laporan keuangan), dan persepsi penggunaan kemahiran profesional (dikembangkan menjadi persepsi sikap skeptis profesional auditor, dan persepsi keyakinan yang memadai). Hipotesis yang dibangun menurut persepsi auditor adalah ada pengaruh positif pelatihan dan keahlian, sikap skeptis profesional dan keyakinan memadai auditor terhadap kualitas audit, dan ada pengaruh negatif conflict of interest dan tekanan dari klien, perikatan audit yang lama dengan klien, dan jasa selain audit atas laporan keuangan terhadap kualitas audit. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif yaitu metode mail survey kepada auditor KAP yang menduduki posisi pada level junior auditor, senior, supervisor, manajer, dan beberapa partner, dan diperoleh data sebanyak 97 responden. Kuesioner dikirimkan ke masing-masing responden untuk memperoleh data dari variabel persepsi pendidikan dan pengalaman, persepsi pelatihan, persepsi conflict of interest dan tekanan dari klien, persepsi perikatan audit yang lama dengan klien, persepsi jasa selain audit atas laporan keuangan, persepsi sikap skeptis profesional auditor, persepsi keyakinan yang memadai, dan persepsi kualitas audit. Data dianalisis menggunakan teknik regresi berganda dengan bantuan program SPSS versi 15. Berdasarkan hasil penelitian dengan menggunakan teknik regresi berganda, diperoleh nilai p-value variabel persepsi pendidikan dan pengalaman, variabel persepsi pelatihan, variabel persepsi sikap skeptis, variabel persepsi keyakinan memadai, variabel persepsi conflict of interest dan tekanan dari klien, dan variabel persepsi jasa selain audit atas laporan keuangan ≤ 0,05. Sedangkan pvalue variabel persepsi perikatan audit yang lama dengan klien > 0,05. Nilai ini menunjukkan bahwa menurut persepsi auditor pendidikan dan pengalaman, pelatihan, sikap skeptis, dan keyakinan memadai berpengaruh positif terhadap kualitas audit, conflict of interest dan tekanan dari klien dan jasa selain audit atas laporan keuangan berpengaruh negatif terhadap kualitas audit. Sedangkan perikatan audit yang lama dengan klien tidak berpengaruh negatif terhadap kualitas audit.
The objective of this research is to know auditors' perception of the CPA firms about the impact of training and proficiency (expanded to be education and experience, and training), independence (expanded to be conflict of interest and pressure from client, tenure, and others non-audit services performance), and due professional care (expanded to be skepticism and reasonable assurance) factors on audit quality. Audit quality is measured based on the work performed by the auditor and the adherence to auditing standard and quality control standard. The hypotesis was established according to auditors’ perception namely there are possitive impact of training and proficiency, professional skepticism attitude, and reasonable assurance auditors’ on audit quality, and there are negative impact of conflict of interest and pressure from client, tenure, and others non-audit services performance on audit quality. Quantitative methodology is used to this research, the data collected through mail survey to auditors who have position as junior auditors, senior auditors, supervisors, managers, and several partners, and collected data from 97 respondents. The questionnaire has been sent to each respondent to collected data from variables of education and experience perception, training perception, conflict of interest and pressure from client perception, tenure perception, others non-audit services performance perception, skepticism perception, and reasonable assurance perception, and audit quality perception. The data were analyzed using multiple regression technique with ver.15 of SPSS program. Based on our analyzed, the result indicated that p-value of variabel of education and experience perception, variabel of training perception, variabel of skepticism perception, variabel of reasonable assurance perception, variabel of conflict of interest and pressure from client, and variabel of others non-audit services performance ≤ 0,05. While p-value of variabel of tenure perception > 0,05. Its indicated that according to auditors' perception, education and experience, training, professional skepticism, and reasonable assurance are possitive impacted on audit quality; conflict of interest and pressure from client and others non-audit services performance are negative impacted on audit quality. While independence factors according to auditors' perception, only tenure have no impact on audit quality.
Kata Kunci : Auditor,Kualitas Audit,Persepsi, Perception, education and experience, training, conflict of interest and pressure from client, tenure, others non-audit services performance, skepticism, reasonable asssurance, and audit quality.
