THE EFFECT OF WORK EXPERIENCE, INTEGRITY, AND COMPETENCE OF AUDITORS ON AUDIT QUALITY WITH EMOTIONAL INTELLIGENCE AS A MODERATING VARIABLE (Case Study on BPKP South Sulawesi Province)
DOI:
https://doi.org/10.53625/ijss.v1i5.1325Keywords:
Auditor Work Experience, Auditor Integrity, Auditor Competence, Audit quality, Emotional intelligenceAbstract
This study aims to analyze the effect of auditor's work experience, integrity and competence of auditors on audit quality at the Office of the Financial and Development Supervisory Agency Representative for South Sulawesi Province. With emotional intelligence as a moderating variable. This study uses moderated regression analysis (MRA) using the SPSS Version 28 application. The results of the analysis show that the variables that have a direct effect on audit quality and fulfill significant assumptions are: Auditor work experience and auditor integrity. while auditor competence has no significant effect on audit quality. Auditor work experience with a p value of 0.032 > 0.05, meaning that the higher the auditor's work experience (X1), the better the audit quality (Y) produced. Auditor integrity with p value 0.001 < 0.05, it means that the higher the auditor integrity (X2), the higher the audit quality (Y). auditor competence with p value 0.746 <0.05, meaning that auditor competence (X3) has no significant effect on audit quality (Y). The results of the moderating regression analysis for the effect of emotional intelligence (Z) in moderating the relationship between auditor's work experience (X1) on audit quality (Y) showed a probability value of 0.016 < 0.050. The value indicates that emotional intelligence has a positive and significant effect in moderating the relationship between auditor work experience and audit quality. The results of the regression analysis for the effect of emotional intelligence (Z) in moderating the relationship between auditor integrity (X2) and audit quality (Y) show a probability value of 0.010 < 0.050. This value indicates that emotional intelligence has a positive and significant effect in moderating the relationship between auditor integrity and audit quality. The results of the regression analysis for the effect of emotional intelligence (Z) in moderating the relationship between auditor competence (X3) on audit quality showed a probability value of 0.010 <0.050. The value indicates that emotional intelligence has a significant effect in moderating the relationship between auditor competence and audit quality.
References
Agoes, Sukrisnoand I CenikArdana. 2009. Business and Professional Ethics. Jakarta: SalembaEmpat
Alvin A, Arens, et al. 2006. Auditing and Verification Services. Edition 9. Jakarta: PT Index.
Alvin A, Arens. et al. 2008. Auditing and Assurance Services, Integrated Approach. Edition 12. Jakarta: Erlangga.
Alvin A, Arens. et al. 2011. Audit and Assurance Services, Book 1 (Translated by Amir Abdul Jusuf), Jakarta: SalembaEmpat.
Alvin A, Arens. et al. 2012. Auditing and Assurance Services. Volume 1. Twelfth Edition. Jakarta: SalembaEmpat.
Asih. 2006. Effect of Experience on Increasing Auditor Expertise in Auditing. Essay. Yogyakarta: Accounting Study Program, Faculty of Economics, Islamic University of Indonesia.
Asri Usman, et al, 2014. Effect of Competence Factor, Independence and Attitude against Professional Auditor Audit Quality Improve Performance in Inspectorate (Inspectorate Empirical Study in South Sulawesi Province), IOSR Journal of Business and Management, (Online), Vol. 16, Issue 1. (www.iosrjournals.org, accessed January 2014)
Anton, FX. 2010. Towards Stewardship Management Theory, Informatics Scientific Magazine, Vol.1, Faculty of Economics, AKI University Semarang.
Supreme Audit Agency of the Republic of Indonesia, 2007. BPK-RI Regulation No.1 concerning State Financial Audit Standards (SKPN).
Bawono, I.R. and Elisha, MulianiSinggih. 2010. Factors in Self-Auditors and Audit Quality: A Study on the 'Big Four' KAPs in Indonesia. Indonesian Journal of Accounting and Auditing (JAAI),(Online). Vol.4 No.12.
Candradewi, A. A. S. P. M. 2007. Effect of Education Level, Position Hierarchy, and Work Experience on the Professionalism of Public Accounting Firm Auditors in Bali. Journal of Accounting, (Online). Vol.1 No. 1, Pg: 1–20.
Carolita, Metha Kartika. 2012. The Effect of Work Experience, Independence, Objectivity, Integrity, and Organizational Commitment to the Quality of Audit Results. Diponegoro Journal of Accounting. (On line). Vol. 1 No.1.
Christiawan, Yulius Yogi. 2002. "Competence and Independence of Public Accountants: Reflection on Empirical Research Results." Journal of Accounting and Finance 4: 79–92.
The image of the goddess, ajeng. 2016, Effect of Work Experience, Competence, and Independence on Audit Quality With Auditor Ethics as Moderating Variable. Essay. Yogyakarta: Accounting Study Program, Department of Accounting Education, Faculty of Economics, Yogyakarta State University
Darayasa, I., and Wisadha, I. 2016. Auditor Ethics as Moderating the Effect of Competence and Independence on Audit Quality in Denpasar City. E-Journal of Accounting, 15(1), 142–170.
De Angelo, L.E. 1981. Auditor Size and Audit Quality. Journal of Accounting and Economics, 3 : 183-199.
Dewi, Ajeng, A. 2016. The Influence of Work Experience, Competence, and Independence on Audit Quality With Auditor Ethics as Moderating Variable (Empirical Study on Internal Auditors of the Inspectorate of the Special Region of Yogyakarta). Essay. Yogyakarta: Accounting Study Program, Department of Accounting Education, Faculty of Economics, Yogyakarta State University.
Donaldson, L., & Davis, J. H. 1991. Stewardship theory or agency theory: CEO governance and shareholder returns. (Online), Australian Journal of Management, 16:49-64.
Efendy, M. T. 2010. Effect of Competence, Independence, and Motivation on Audit Quality of Inspectorate Apparatus in Regional Financial Supervision (Empirical Study on Gorontalo City Government). Thesis. Semarang: Master of Science in Accounting. Diponegoro University.
Risandy, Eka., et al. 2019. Influence of Competence, Work Experience, Independence, Integrity, Professionalism, and Accountability of Auditors on Audit Quality with Auditor Ethics as Moderating Variable (Study at Inspectorate 5 Districts/Cities of Riau Province). Journal of Economics. (On line). E-Vol. 27-No.4-2019-pp.353-369
Falihahaddaraini, et al, 2018. Analysis Of Independence, Professionalism, And Competency Effect On Internal Audit Quality With Auditor Ethics As Variable Model. Journal of Actual Accounting, (Online). Vol.5, No. 3, p.: 223-233
Fitriani, Indah and Yoga LuthfiHidayat. 2013. The Effect of Objectivity and Integrity of Internal Auditors on Audit Quality, Case Study at Regional Inspectorates throughout Bandung Raya. Journal of Accounting and Financial Research, (Online). Vol. 1 No.1, pp: 61-72. [23].
Febriansyah, Anggi. 2014. Factors Affecting Auditor Switching (Empirical Study on Real Estate and Property Companies Listed on the IDX). Thesis, Pekanbaru: Accounting study program, Sultan Syarif Kasim State Islamic University, Riau.
Gusti Agung, Rai, I. 2011. Performance Audit in the Public Sector, Concepts, Practice, Case Studies. Salemba Four: Jakarta
Ghozali, Imam. 2016. Application of Multivariete Analysis With IBM SPSS 23 Program (8th Edition). VIII Printing. Semarang: Diponegoro University Publishing Agency
Halim, A., Imansari, and Wulandari, R. 2015. The Effect of Competence, Independence, Experience and Auditor Ethics on Audit Quality (Empirical Study on Auditors at Public Accounting Firms in Malang). Research Journal of Accounting Students, (Online). Vol.4 No.1.
Hajering Muhammad., et al, 2019. Moderating Ethics Auditors Influence of Competence, Accountability on Audit Quality (KAP Makassar Study). Accounting journal. (Online), Vol. 23, No.3, (http://dx.doi.org/10.24912/ja.v23i3.614, accessed 03 September 2019)
Please, SofyanSyafri. 2016. Critical Analysis of Financial Statements. Jakarta: PT Raja GrafindoPersada
Hasnanto, Geby. 2019. The Effect of Auditor Work Experience on Auditor Ethical Decision Making With Emotional Intelligence as a Moderating Variable (Empirical Study on Several South Jakarta Headquarters). Proceedings of the Humanist National Seminar. Pamulang University Postgraduate Program. Jakarta, December 7th.
Heider, Fritz. 1958. The Psychology of Interpersonal Relations. APA PsycBooks (Online), New York: Wiley.
Hera prasanti, Dian et al, 2019. Effect of Independence, Work Experience and Competence on Audit Quality with Professional Ethics as Moderating Variable (Study on KAP DKI Jakarta). Journal of Actual Accounting. (Online). Vol.6 No.1. ISSN 2087-9695.
http://www.bpkp.go.id/public/upload/unit/sakd/files/PP60Tahun2008_SPIP.pdf
http://www.bpkp.go.id/sulsel/konten/140/ktur-organization.bpkp
http://www.bpkp.go.id/public/upload/unit/sulsel/files/Lakip/LKj_Sulsel2019.pdf
Ichrom, Mochamad. 2015. The Effect of Auditor Competence, Independence, and Motivation on Audit Quality. Journal of Accounting Science & Research. (On line). Vol. 4 No. 1.
Indonesian Accounting Association, 2011. Exposure Draft Statement of Financial Accounting Standards 16 Revised 2011. Fixed Assets. Jakarta: Financial Accounting Standards Board
Indonesian Institute of Accountants, 2013. Statement of Financial Standards 01: Presentation of Financial Statements (Revised 2013). Jakarta : IAI
Ilmiyati, F., &Suhardjo, Y. 2012. The Effect of Auditor Accountability and Competence on Audit Quality. Journal of Accounting and Finance, (Online), Vol.1 No.1, pp: 1–10.
Indonesian Institute of Certified Public Accountants. 2011. Public Accountant Professional Standards (SPAP). Jakarta : SalembaEmpat
Beautiful, Siti Nur Mawar. 2010. The Effect of Auditor Competence and Independence on Audit Quality. Essay. Semarang: Undergraduate Program, Faculty of Economics, Diponegoro University.
Iriyani, Lia Dahlia. 2016. The Influence of Competence, Independence, and Professional Auditors on Audit Quality. JIAFE (Scientific Journal of Accounting, Faculty of Economics). Vol. 2 No. 1, Issue 2, p. 16-37
Juliarsa, &Septiani, P. 2014. The Influence of Independence, Professionalism, Education Level, Professional Ethics, Experience, and Auditor Job Satisfaction on the Audit Quality of Public Accounting Firms in Bali. Udayana University Accounting E-Journal, (Online). Vol.1 No.1, Pages: 1–10.
Jusup, 2001. Auditing, Book 1, Yogyakarta: YKPN College of Economics.
Kisnawati, Baiq. 2012. The Effect of Auditor Competence, Independence, and Ethics on Audit Quality (Empirical Study on Government Auditors at Regency and City Inspectorates in Lombok Island). Journal of Business and Entrepreneurship. (On line). Vol.8 No.3. pp: 158-168. (accessed, November 2012)
Indonesian Government Internal Auditor Code of Ethics, 2014. Indonesian Government Internal Auditor Association.
Kurnia, W., and Sofia. 2014. The Effect of Competence, Independence, Time Pressure, and Auditor Ethics on Audit Quality. Trisakti Accounting Journal. (On line). Vol. 1 No. 2
Kulwadee, S. 2008. Relationship Quality, Professionalism, And Audit Quality: An Empirical Study Of Auditors In Thailand. International Journal of Business Research, Vol. 8 No. 4, pp. 1–12.
Report on the Performance of the Financial and Development Supervisory Agency for South Sulawesi Province Representatives. Number : LKj-009/PW21/6/2020 Date : January 15, 2020
Libby, R., & Frederick, D. 1990. Experience And The Ability To Explain Audit Findings. Journal of Accounting Research, Vol. 28 No. 2, Pages: 348-367.
Linting, Indriyanti, 2013. The Influence of Competence, Objectivity, Independence and Internal Performance on Audit Quality at BRI Inspectorate Makassar. Thesis. Makassar: Undergraduate Program in Accounting, Faculty of Economics and Business. Hasanuddin University.
