THE EFFECT OF GENDER DIFFERENCES, AUDIT FEES, AUDIT WORK EXPERIENCE, AND INDEPENDENCE ON AUDIT QUALITY
DOI:
https://doi.org/10.32332/finansia.v7i2.9372Keywords:
Gender Differences, Audit Fee, Audit Work Experience, Auditor IndependenceAbstract
Public accountants are required to maintain Audit Quality in order to produce financial statements that meet standards. The purpose of this research is to produce empirical evidence on the influence of gender differences, audit fees, audit work experience, and auditor independence on KA. The research method used is the survey method. The sampling technique used is the convenience sampling method by taking the condition of public accountants who work at KAP in Bandar Lampung City. The data collection technique uses a questionnaire. The data is processed with the SPSS program. The results of the research show that audit work experience and auditor independence show a significant influence on KA. However, gender differences and audit fees have no effect on KA.
Downloads
References
Al-Faruqi, Radian A., Samrotun, Yuli, C., And Wijayanti, Anita. "Determinan Audit Report Lag Dengan Profitabilitas Sebagai Variabel Moderasi." FINANSIA : Jurnal Akuntansi Dan Perbankan Syariah, Vol. 4, No. 2, 2021. https://doi.org/10.32332/finansia.v4i2.2667.
Andriani, Ninik., And Nursiam, Nursiam. “Pengaruh Fee Audit, Audit Tenure, Rotasi Audit Dan Reputasi Auditor Terhadap Kualitas Audit (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2015).” Riset Akuntansi Dan Keuangan Indonesia, Vol. 3, No. 1, 2018. https://doi.org/10.29303/risma.v2i1.189.
Ardani, Sarifah Vesselina. “Pengaruh Tenure Audit, Rotasi Audit, Audit Fee Terhadap Kualitas Audit Dengan Komite Audit Sebagai Variabel Moderasi (Studi Pada Perusahaan Sektor Keuangan Yang Terdaftar Di BEI Tahun 2010-2014).” Jurnal Akuntansi, Vol. 6, No. 1, 2017.
Arens, Alvin A., Elder, R. J., And S, Beasley M. Auditing And Assurance Service, An Integrated Approach Fourteen Edition. England: Pearson Education Limited, 2012.
Astakoni, I Made Purba., Nursiani, Ni Putu., Utami, Ni Made S., And Sapta, I Ketut S. “Multigroup Analysis (MGA): Peran Gender Pada Kualitas Audit Melalui Analisis Variabel Kompetensi Dan Independensi Auditor.” Transformatif X, No. 1 (2021). https://ojs.unkriswina.ac.id/index.php/transformatif/article/view/161.
Astini, Yuli., Fauzi, Agus Khazin., Indriani, Iin., And Kartini, Endang. “The Influence Of Auditor Ethics, Auditor Experience And Auditor Motivation On Audit Quality At The Inspectorate Office Of West Nusa Tenggara.” Shariabiz (International Journal Of Economics & Business), Vol. 1, No. 2, 2024.
Bilal, Bilal., Komal, Bushra., Ezeani, Ernest., Usman, Muhammad., Kwabi, Frank., And Ye, Chengang, "Do The Educational Profile, Gender, And Professional Experience Of Audit Committee Financial Experts Improve Financial Reporting Quality?." Journal Of International Accounting, Auditing And Taxation, Vol. 53, 2023. https://doi.org/10.1016/j.intaccaudtax.2023.100580.
Chang, Yuan., Huang, Chih-I., Hsu, Hsin-Yu., And Wang, Hsin-Wen. “Gender Diversity In The Audit And Compensation Committee, Firm Performance, Risk And Pay-Performance Sensitivity.” International Review Of Accounting, Banking And Finance (IRABF), Vol. 13, No. 2, 2021.
Dewi, Shinta Ratna., And Eriandani, Rizky. “Karakteristik Komite Audit Dan Kualitas Audit.” Akurasi : Jurnal Studi Akuntansi Dan Keuangan, Vol. 5, No. 1, 2022. https://doi.org/10.29303/akurasi.v5i1.125.
Fachruddin, Wan., And Handayani, Sri. “Pengaruh Fee Audit, Pengalaman Kerja, Dan Independensi Auditor Terhadap Kualitasaudit Pada Kantor Akuntan Publik Di Kota Medan.” Jurnal Akuntansi Dan Bisnis, Vol. 3, No. 2, 2017. http://ojs.uma.ac.id/index.php/jurnalakundanbisnis/article/view/1234.
Fauzan, Rafif Helmi., Julianto, Wisnu., And Sari, Retna. “Pengaruh Time Budget Pressure, Profesionalisme, Dan Fee Audit Terhadap Kualitas Audit.” Jurnal KORELASI: Konferensi Riset Nasional Ekonomi, Manajemen, Dan Akuntansi, Vol. 2, No. 1, 2021. http://ejournal.upi.edu/index.php/JRAK.
Fitroni, Naufal Afif., And Feliana, Yie Ke. “Pengaruh Keragaman Gender Pada Dewan Komisaris, Dewan Direksi, Dan Komite Audit Terhadap Manajemen Laba.” Akuntansi Dan Teknologi Informasi, Vol. 15, No. 1, 2022. https://doi.org/10.24123/jati.v15i1.4575.
Ghozali, Imam. Aplikasi Analisis Multivariate Dengan Program Spss. Semarang: Badan Penerbit Universitas Diponegoro, 2013.
Ghozali, Imam. Structural Equation Modeling, Metode Alternatif Dengan Partial Least Square (PLS). Semarang: Badan Penerbit Universitas Diponegoro, 2014.
Giovani, Ade D.V., And Rosyada, D. “Pengaruh Kompetensi Dan Independensi Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik Di Makassar.” Jurnal Akun Nabelo, Vol. 2, No. 1, 2019. http://jurnal.untad.ac.id/jurnal/index.php/jan/art.
Gong, Qihui., Liu, Huilong., Xie, Jing., And Zhang, Lingling. "How Does Establishing A Branch Office Affect Audit Quality? Evidence From China." Journal Of Accounting And Public Policy, Vol. 42, No. 6, 2023. https://doi.org/10.1016/j.jaccpubpol.2022.107049.
IAPI. Standar Profesional Akuntan Publik: Standar Audit 200. Jakarta: IAPI, 2021.
Ivancevich, John M., Konopaske, Robert., And Matteson, Michael T. “Perilaku Manajemen Dan Organisasi,” 1st ed, 2006.
Junaidi, Junaidi., And Nurdiono, Nurdiono. Kualitas Audit: Prespektif Opini Going Concern. Yogyakarta: Penerbit Andi, 2016.
Kalia, Deepali., Basu, Debarati., And Kundu, Sayantan. "Board Characteristics And Demand For Audit Quality: A Meta-Analysis." Asian Review Of Accounting, Vol. 31, No. 1, 2023). https://doi.org/10.1108/ARA-05-2022-0121.
Kelley, H. “The Processes Of Causal Attribution.” American Psycologist, 1973.
Kumalasari, Iga., Mursalim, Mursalim., And Su’un, Muh. “Pengaruh Pengetahuan, Pengalaman, Dan Profesionalisme Terhadap Kualitas Audit Pada Kanwil DJP Sulawesi Selatan, Barat, Tenggara Dan KPP Madya Makassar.” Journal Of Accounting And Finance (JAF), Vol. 1, No. 2, 2020. https://doi.org/10.52103/jaf.v1i2.204.
Luh, Peter Kodjo. "Gender Of Firm Leadership, Audit Committee Gender Diversity And Audit Quality Through The Lens Of Audit Fee: A Ghanaian Insight." Gender In Management: An International Journal, Vol. 39, No. 3, 2024. https://doi.org/10.1108/GM-06-2022-0215.
Luthans, F. “Organizational Behavior.” 12th ed, 2011.
Meidawati, Neni., And Assidiqi, Arden. “The Influences Of Audit Fees, Competence, Independence, Auditor Ethics, And Time Budget Pressure On Audit Quality.” Jurnal Akuntansi & Auditing Indonesia, Vol. 23, No. 2, 2019. https://doi.org/10.20885/jaai.vol23.iss2.art6.
Morissan, Morissan. Teori komunikasi. Jakarta: Prenada Media Group, 2013.
Mulyadi, Mulyadi. Sistem akuntansi. Jakarta: Salemba Empat, 2016.
Nurliani, Dinda., And Icih, Icih. “Pengaruh Independensi, Pengetahuan Keuangan, Dan Gender Komite Audit Terhadap Ketidakpatuhan Pengungkapan Keuangan (Studi Kasus Pada Perusahaan Publik Yang Mendapat Teguran Publik Oleh Bursa Malaysia Tahun 2014-2020).” Jurnal Akuntansi Dan Keuangan (JAK), Vol. 10, No. 1, 2022. https://doi.org/https://doi.org/10.29103/jak.v10i1.6477.
Pasamba, Ester Melania,. Sutrisno, T., And Rosidi, Rosidi. “The Effects Of Independence And Auditor Professionalism On Audit Qualitywith Time Budget Pressure As A Moderating Variable.” International Journal Of Business, Economics And Law, Vol. 18, No. 5, 2019.
Pasaribu, Ehud M., And Wijaya, Satria Y. “Implementasi Teori Atribusi Untuk Menilai Perilaku Kecurangan Akuntansi.” Ekonomi Dan Bisnis, Vol. 4, no. 1, 2017.
Praditaningrum, Anugerah Suci., dan Januarti, Indira. “Analisis Faktor-Faktor Yang Berpengaruh Terhadap Audit Judgment (Studi pada BPK RI Perwakilan Provinsi Jawa Tengah).” Fakultas Ekonomika Dan Bisnis Universitas Diponegoro Semarang, Vol. 15, No. 1, 2012.
R, Agustinus Rangga. “Ini Akuntan Publik dan KAP yang dapat Sanksi Akibat Kasus Wanaartha Life.” https://kompas.com/money/read/2023/03/07/190500726/ini-akuntan-publik-dan-kap-yang-dapat-sanksi-akibat-kasus-wanaarta-life, Retrieved January 25, 2024.
Rahayu, Ni Kadek Sri., And Suryanawa, I Ketut. “Pengaruh Independensi, Profesionalisme, Skeptisme Profesional, Etika Profesi Dan Gender Terhadap Kualitas Audit Pada Kap Di Bali.” E-Jurnal Akuntansi, Vol. 30, No. 3, 2020. https://doi.org/10.24843/eja.2020.v30.i03.p11.
Rivani, Ardita Aulia., And Triyanto, Dedik Nur. “Pengaruh Kompetensi, Independensi Dan Profesionalisme Terhadap Kualitas Audit (Survey Pada Auditor BPK Perwakilan Provinsi Jawa Barat).” E-Proceeding Of Management, Vol. 5, No. 3, 2018.
Rohmanullah, Ido., Yazid, Helmi., And Hanifah, Imam Abu. “Pengaruh Stres Kerja, Kompetensi, Independensi Dan Profesionalisme Terhadap Kualitas Audit Pada Inspektorat Provinsi Banten.” Jurnal Riset Akuntansi Tirtayasa, Vol. 5, No. 1, 2020. https://doi.org/10.48181/jratirtayasa.v5i1.8283.
Salsabila, Maisyarah. “Pengaruh Rotasi Kap Dan Fee Audit Terhadap Kualitas Audit Pada Perusahaan Sektor Keuangan Yang Terdaftar Di Bursa Efek Indonesia.” Jurnal Riset Akuntansi Dan Bisnis, Vol. 18, No. 1, 2018. https://doi.org/10.30596/jrab.v18i1.2050.
Sanjaya, Via Elma., And Nurbaiti, Annisa. “Pengaruh Independensi, Objektivitas, Etika, Kompetensi, Dan Profesionalisme Terhadap Kualitas Audit (Study Empiris Pada Kantor Akuntan Publik Di Bandung).” E-Proceeding Of Management, Vol. 5, No. 3, 2018.
Suprianto, Agung. “Pengaruh Etika Auditor, Kompetensi, Time Budget Pressure Dan Fee Audit Terhadap Kualitas Audit Dengan Fee Audit Sebagai Variabel Moderasi (Studi Pada Kantor Akuntan Publik Di DKI Jakarta).” JEMBA (Jurnal Ekonomi, Manajemen, Bisnis Dan Akuntansi), Vol. 2, No. 6, 2023. https://www.ncbi.nlm.nih.gov/books/NBK558907/.
Suryani, Irma., Efendi, Asep., And Fitriana, Fitriana. “Pengaruh Pengalaman, Independensi, Gender Auditor Terhadap Kualitas Audit.” Syntax Idea, Vol 3, No. 2, 2021. https://doi.org/10.46799/syntax-idea.v3i2.1041.
Susmiyanti, Susmiyanti., And Rahmawati, Diana. “Pengaruh Fee Audit, Time Budget Pressure Dan Kompleksitas Tugas Terhadap Kualitas Audit Dengan Pengalaman Auditor Sebagai Variabel Moderating (Studi Empiris Pada Kantor Akuntan Publik Di Yogyakarta).” Profita, Vol. 4, No. 7, 2016.
Tim CNN. “Kasus SNP Finance, Dua Kantor Akuntan Publik Diduga Bersalah.” https://www.cnnindonesia.com/ekonomi/20180926072123-78-333248/kasus-snp-finance-dua-kantor-akuntan-publik-diduga-bersalah, Retrieved January 25, 2024.
Utama, Fikri Rizki., And Kurniawan, Umarudin. "Determinan Minat Memilih Karir Menjadi Akuntan Publik Dan Non Akuntan Publik." FINANSIA : Jurnal Akuntansi Dan Perbankan Syariah, Vol. 6, No. 1, 2023. https://doi.org/10.32332/finansia.v6i1.6550.
Widiastoeti, Hendy., And Murwato, Ontot. “Pengaruh Gender, Tekanan Ketaatan, Independensi, Tekanan Anggaran Waktu, Dan Pengalaman Auditor Terhadap Audit Judgment (Studi Empiris Pada Auditor Kantor Akuntan Publik Di Wilayah Surabaya).” PRAJA Observer: Jurnal Penelitian Administrasi Publik, Vol. 2, No. 1, 2022.
Yadiati, W., And Mubarok, A. Kualitas Pelaporan Keuangan: Kajian Teoritis Dan Empiris. Jakarta: Kencana, 2017.
Yolanda, Stephanie., Arza, Fefri Indra., And Halmawati, Halmawati. “Pengaruh Audit Tenure, Komite Audit Dan Audit Capacity Stress Terhadap Kualitas Audit.” Jurnal Eksplorasi Akuntansi, Vol. 1, No. 2, 2019. https://doi.org/10.24036/jea.v1i2.94.
Yustrianthe, Rahmawati Hanny. "Beberapa Faktor Yang Mempengaruhi Audit Judgment Auditor Pemerintah.” Jurnal Dinamika Akuntansi, Vol. 4, No. 2, 2012.
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Fikri Rizki Utama, Maruful Islam- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
