The Influence of Competence, Independence, and Professionalism on Audit Quality Mediated by Ethics (Case Study of Auditors at the Financial and Development Supervisory Agency, Papua Province Representative Office)
Keywords:
Competence, Independence, Professionalism, Ethics, Quality of Audit ResultsAbstract
The influence of competence, independence, and professionalism on the quality of audit results mediated by ethics (a case study of auditors at the Financial and Development Supervisory Agency (BPKP) Representative Office in Papua Province). The objectives of this study are: to examine and analyze the influence of competence, independence, professionalism, and ethics on audit quality at the BPKP Representative Office in Papua Province; to examine and analyze whether auditor ethics can mediate the influence of competence, independence, and professionalism on audit quality at the BPKP Representative Office in Papua Province. This study is a quantitative study using primary data obtained from a questionnaire measured using a Likert scale. The population in this study was BPKP auditors in Papua Province, with a total of 85 respondents. The analysis tool used was SEM with Smart PLS. The results of the study indicate that competence, independence, professionalism, and ethics simultaneously have a positive and significant effect on the quality of audit results at the BPKP Provincial Office in Papua. Ethics can mediate the influence of competence on audit quality at the BPKP Provincial Office in Papua, ethics can mediate the influence of independence on audit quality, and ethics can also mediate the relationship between professionalism and audit quality at the BPKP Provincial Office in Papua.
References
Agoes, S. (2017). Auditing: Petunjuk Praktis Pemeriksaan Akuntan oleh Akuntan Publik (Edisi 5, Buku 1). Jakarta: Salemba Empat.
Anggraini, F. N., & Sapariyah, R. A. (2019). Pengaruh kompetensi, independensi, dan profesionalisme auditor terhadap kualitas audit: Studi pada Kantor Akuntan Publik di Surakarta dan Yogyakarta. Jurnal Akuntansi (STIE Adi Unggul Bhirawa), 116–130.
Arens, A. A., Elder, R. J., Beasley, M. S., & Hogan, C. E. (2017). Auditing and Assurance Services: An Integrated Approach (16th ed.). Pearson.
Arens, A. A., Elder, R. J., & Beasley, M. S. (2011). Auditing and Assurance Services: An Integrated Approach (14th ed.). Prentice Hall PTR.
DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3(2), 183–199. North Holland Publishing Company.
BPKP (2021). Peraturan Badan Pengawasan Keuangan dan Pembangunan Nomor 9 Tahun 2021 tentang Organisasi dan Tata Kerja Badan Pengawasan Keuangan dan Pembangunan.
Febriana Simanjuntak, R. R., & Noormansyah, I. (2024). Pengaruh kompetensi dan independensi terhadap kualitas audit dengan etika auditor sebagai variabel moderasi (Studi kasus: auditor di Kantor Akuntan Publik Jakarta Selatan). Jurnal Akuntansi Kompetif, 7(1), 82
Fitriani. (2018). Pengaruh independensi, pengalaman kerja, kompetensi, dan etika auditor terhadap kualitas audit. Ilmu Ekonomi, 01(1), 1–14. https://doi.org/e-ISSN : 2662-6383
Herawaty, A., & Susanto, Y. K. (2009). Pengaruh profesionalisme, pengetahuan mendeteksi kekeliruan, dan etika profesi terhadap pertimbangan tingkat materialitas akuntan publik. Jurnal Akuntansi dan Keuangan, 11(1), 13–20.
Harahap, L. (2015). Pengaruh Kompetensi, Independensi, Objektivitas dan Sensitivitas Etika Profesi terhadap Kualitas Hasil Audit (Studi Kasus Pada Auditor BPKP Daerah Istimewa Yogyakarta). Universitas Negeri Yogyakarta.
Hasanah, N. I. (2019). Pengaruh Kompetensi, Independensi, dan Integritas Auditor Internal terhadap Kualitas Hasil Audit [STIE YKPN YOGYAKARTA]. http://repository.stieykpn.ac.id
Institut Akuntan Publik Indonesia. (2016). Standar Profesional Akuntan Publik (SPAP). Jakarta: Salemba Empat.
Institut Akuntan Publik Indonesia. (2008). Kode Etik Profesi Akuntan Publik (ed. IAPI 2008, efektif peraturan 1 Juli 2008), Bagian A: Prinsip Dasar Etika Profesi. Jakarta: IAPI.
Iryani, L. D. (2017). The effect of competence, independence, and professionalism of auditors on audit quality. Journal of Humanities and Social Studies, 1(1), 1–4.
Kartika, D., & Pramuka, B. A. (2019). The Influence of Competency, Independency, and Professionalism on Audit Quality (Empirical Study in Accounting Firms in Central Java), Journal of Accounting and Strategic Finance, 2(2), 157–169
KemenPAN-RB (2008). Peraturan Menteri Pendayagunaan Aparatur Negara dan Reformasi Birokrasi Nomor PER/05/M.PAN/3/2008 Tahun 2008 tentang Standar Audit Aparat Pengawasan Intern Pemerintah
Lestari, M. A., Sutrisno, T., & Rahman, A. F. (2020). Auditors’ professional commitment, time budget pressure, independence, and audit quality: The Audit Board of the Republic of Indonesia Experience. International Journal of Research in Business and Social Science, 9(6), 263–273.
Mardijuwono, A. W., & Subianto, C. (2018). Independence, professionalism, professional skepticism: The relation toward the resulted audit quality. Asian Journal of Accounting Research, 3(1), 61–71.
Mulyadi. (2016). Auditing (Edisi 6). Salemba Empat.
Patmasari, E. (2024). Analysis Of Infrastructure Development Policies In Botto Benteng Village, Majauleng District, Wajo Regency. Journal Of Humanities And Social Studies, 2(03), 1125-1132.
Pemerintah Indonesia. (2006). Undang-undang (UU) Nomor 15 Tahun 2006 tentang Badan Pemeriksa Keuangan
Ramlah, S., Syah, A., & Dara, M. A. (2018). The effect of competence and independence on audit quality with auditor ethics as a moderation variable. International Journal of Scientific & Technology Research, 7(9). ISSN 2277 8616.
Renyaan, D. (2023). Quality Of Population Administration Services At The Office Of The Population And Civil Registry Service In Jayapura City. Jurnal Multidisiplin Madani (MUDIMA), 3(8).
Rivani, A. A. (2018). Pengaruh Kompetensi, Independensi dan Profesionalisme terhadap Kualitas Audit (Survey pada Auditor BPK Perwakilan Provinsi Jawa Barat). E-Proceeding of Management, 5(3), 3437–3446. https://doi.org/ISSN : 2355-9357
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D (cth. 26). Bandung: CV. Alfabeta.
Tandiotong, M. (2016). Kualitas Audit dan Pengukurannya. Alfabeta.
Tebay, V., & Ilham, I. (2023). Literature study: the community perception of rowing venue development in women's forest ecosystem, Youtefa Bay, Jayapura City, Papua. Depik, 12(1), 76-86.
Triana, A. C. (2017). Pengaruh Independensi, Etika Auditor, Kompetensi, dan Standar Audit terhadap Kualitas Audit (Studi Empiris pada KAP Jawa Tengah Dan Yogyakarta). Universitas Muhammadiyah Surakarta.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Gabriel Yusuf Adhi Nugroho, Paulus K. Allo Layuk, Meinarni Asnawi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
