KUALITAS AUDIT PADA MASA PENERAPAN KEBIJAKAN WORK FROM HOME PANDEMI COVID-19 PADA KAP JAKARTA
Article Sidebar
Main Article Content
Abstract
This research aims to find out the effect of independence, integrity and professional ethics on the audit quality of KAP Central Jakarta and South Jakarta when implementing work from home (WFH) policies during the COVID-19 pandemic. We used used purposive sampling technique for the purpose data collection. This study used 40 samples of Auditor Accounting Firm. Data testing was conducted using IBM SPSS Statistics version 26. Hypothesis testing in this study is conducted with the F test, the t statistical test, the determination coefficient test and the multiple regression analysis test. The results showed that variable independence didn’t have a significant positive effect on the audit quality of KAP Central Jakarta and South Jakarta at the time of WFH policy, while variable integrity and professional ethics positively significant effect on the audit quality in Central and South Jakarta KAP’s Firm during implementation of WFH policy.
Downloads
Article Details
References
AAA Financial Accounting Standard Committee, 2000, “Commentary: SEC Auditor Independece Requirements”, Accounting Horizons Vol. 15 No. 4 December 2001, hal 373-386.
Azhari, S. R. I., Junaid, A., & Tjan, J. S., 2020, Pengaruh Kompetensi, Independensi, dan Profesionalisme Auditor Terhadap Kualitas Audit. Invoice Jurnal Ilmu Akuntansi, 2(2), 141–180.
Basmar, N. A., 2019, Pengaruh Prinsip Integritas , Objektivitas Dan Perilaku Profesional Terhadap Kualitas Audit Pada KAP Kota Makassar. Jurnal Ekonomi Pembangunan, 5(2), 37–47.
De Angelo, 1981, Philosopy Audit.Creative Industry, September, 5–6.
Divisi Teknis dan Standar IAPI, 2020, “Pertimbangan Prosedur Alternatif dalam Pengujian atas Penghitungan dan Observasi terhdap Persediaan Selama Masa Pandemi Covid-19”, Tech Newsflash, Edisi Oktober, IAPI
Gaol, R. L., 2017, Pengaruh Kompetensi, Independensi Dan Integritas Auditor Terhadap Kualitas Audit. Jrak, 3(1), 47–70.
Ghozali, I., 2018, Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25, Edisi Kesembilan. Semarang: Penerbit Undip.
Institut Akuntan Publik Indonesia, 2012, Standar Profesional Akuntan Publik. Jakarta: Salemba Empat.
Icaew. 2005., Agency Theory and the role of audit, Audit Quality, Audit and Assurance Faculty Icaew
Jensen, M. and Meckling, W., 1976, "Theory of the firm: managerial behavior, agency costs and ownership structure", Journal of Financial Economics 3, 305–360.
Retia Kartika Dewi, 2020, “Mengenal Apa Itu PSBB, Aturan, daerah yang menerapkan hingga sanksinya. “. KOMPAS, https://www.kompas.com/tren/read/2020/04/14/093800065/mengenal-apa-itu-psbb-aturandaerah-yang-menerapkan-hingga-sanksinya?page=all
Maulana, Dikdik., 2020, Pengaruh Kompetensi, Etika dan Integritas Auditor Terhadap Kualitas Audit. Jurnal Ilmiah Indonesia, Vol. 5 no. (1), 39–54.
Murti, G. T., & Firmansyah, I., 2017, Pengaruh Independensi Auditor Terhadap Kualitas Audit. Jurnal ASET (Akuntansi Riset), 9(2), 461–478.
Prasetyawati, G. I., Kusdiasmo, B., & Dewi, S. N., 2018, Pengaruh Pengalaman Kerja, Independensi, Kompetensi, Due Professional Care dan Etika Profesi terhadap Kualitas Audit. Advance, 5(1), 38–47.
Ross, Stephen A, 1973. "The Economic Theory of Agency: The Principal's Problem," American Economic Review, American Economic Association, vol. 63(2), pages 134-139, May
Sipayung, F. I., Situmorang, T. A. L., Laia, F., & Sitepu, W. R. B., 2021, Pengaruh Independensi, Profesionalisme, Etika Profesi, dan Akuntabilitas Auditor Terhadap Kualitas Audit Di Kantor Akuntan Publik Medan. Jurnal Ilmiah MEA ( Manajemen , Ekonomi , Dan Akuntansi ), 5(2), 15–32.
Wardana, Made Aris dan Ariyanto, Dodik (2016),” Pengaruh Gaya Kepemimpinan Transformationa, Obyektivitas, Integritas dan Etika Auditor Terhadap Kualitas Audit” E-Jurnal Universitas Udayana 948-976
Wardhani, Veby Kusuma., Iriyuwono, Iwan. dan Achsin,2014 “Pengaruh Pengalaman Kerja, Independensi, Integritas, Obyektivitas dan Kompetensi Terhadap Kualitas Audit”. Ekonomika-Bisnis Vol. 5 No. 1, 63-74
Wulandari, turyansyah cahya. (2018). Pengaruh Independensi, Etika Profesi, Pengalaman Kerja, dan Integritas Auditor Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik Kota Surakarta dan Yogyakarta). Journal of Accounting and Business Studies, 1–16.