Analysis of Competence, Objectivity, and Ethics of Auditors on The Quality of Internal Audit Results with Integrity as Moderating Variables in Medan City Inspectorate
1Fhikry Ahmad Halomoan Siregar,2 Galumbang Hutagalung, 3 Rasinta Ria Ginting
1,2,3Universitas Prima Indonesiahttps://doi.org/10.47191/jefms/v4-i8-18
The purpose of this study was to determine and analyze the competence, objectivity and ethics of auditors regarding the quality of internal audit results and to determine and analyze whether the integrity variable as a moderating variable strengthens and weakens the relationship between efficiency, objectivity and ethics can. on the quality of test results. This type of investigation is descriptive and qualitative in nature and the subjects of this investigation are all Medan City Inspection examiners. The data used is the main data from the Medan City Inspectorate. Competency inspection results have no significant effect on the quality of audit results. Objectivity has a significant effect on the quality of test results.
Competance, objectives, auditor ethics, integrity, quality of audit results
1) Al-Ajmi, Jasim. 2009. “Advances in Accounting, Integrating Advances in International Accounting Firms, Corporate Governance, and Audit Quality: Evidence from Bahrain”. International Journal of Cardiology 25 (1): 64-74. https://doi.org/10.1016/j.adiac.2009.02.005.
2) Al-Kaddash, Husam, Rana Al Nawas and PO Box Dasman. 2013. “Factors Affecting Audit Quality: The Case of the Jordanian Commercial Bank Accounting Department, College of Business”. Scientific Journal 4 (11): 206-22.
3) Alberton, L. 2002. "Uma's Contribution to Independent Accountant Education from a Behavioral Perspective". Tese (Doutorado) -Federal University of Santa Catarina (UFSC), Center for Technology, Florianópolis.
4) Alim, M., T. Hapsari, and L. Purwanti. 2007. “The influence of titleless competence and independence on examination quality with examiner ethics as a moderating variable”. X Makassar National Accounting Symposium.
5) Angelo, LE De. 1981. “Auditor’s Independence,‘ Low Balling ’and Disclosure Rules”. Journal of accounting and economics.
6) Anggoro, A. Poncho. 2015. "Inspections have not yet completed corruption prevention." In. Kompas.com.https: //national.kompas.com/read/2015/03/26/15000041/Inspektorat.Belum.Paripurna.Cegah.Korupsi? Side = all.
7) Anttle, R. 1984. "Independence Examiner". Journal of Accounting Research 22 (1): 1-20.
8) Arnold, DF, RA Bernardi, PE Neidermeyer, and J. Schmee. 2006. "National and Cultural Influences on Perceptions of Appropriate Ethical Action Required by a Code of Conduct: A Western European Perspective Among Accountants." Journal of Economics and Ethics, 327-40.
9) Baotham, Sumintor. 2007. "The Impact of Professionalism on Audit Quality and Self -Image of Auditors in Thailand." International magazine for corporate strategy. Editor: Academy of International Economics and Business.
10) Barrainkua, Itsaso and Marcela Espinosa-lucio. 2017. “Differences between employees and PhD students”. To quote this article: no. xx: 1-12. https://doi.org/10.1016/j.rcsar.2017.07.001.
11) Behn, BK, JV Carcello, DR Hermanson, and RH Hermanson. 1997. “‘ Determinants of Customer Satisfaction When Tested Among Big Six Customers ’”. The accounting universe 11: 7-24.
12) Bogdanovi´c, M. 2008. “cimbenici Utjecaja Na Etiμcnost Poslovnog Sustava”. Radovi Zavoda Za Znanstveni Rad HAZU.
13) Bouhawai, S., Mohammed, Irianto Gugus, and Baridwan Zaki. 2015. “Influence of professional experience, integrity, competence and organizational commitment on inspection quality (survey of state -owned companies in Libya)”. Journal of Economics and Finance.
14) Cameran, M, and AK Pettinicchio. 2011. The effect of mandatory rotation rules on audit firms, Vers Guelle Rules de Audit Faut-Il Aller? Lextenso. Edition 7789 Paris: LGDJ.
15) Carolita, Metha Kartika. 2012. "The influence of professional experience, independence, objectives, integrity and organizational commitment on the quality of examination results." Scientific journals.
16) Chang, YT, H Chen, RK Cheng, and W Chi. 2018. "The effect of internal audit attributes on the effectiveness of internal controls on operations and compliance." Journal of Contemporary Economics and Accounting. https://doi.org/10.1016/j.jcae.2018.11.002.
17) Chi, Wuchun, Linda A. Myers, Thomas C. Omer, and Hong Xie. 2017. The impact of previous experience and client -specific experience of audit partners on audit quality and perceptions of audit quality. Review of accounting reviews. Volume 22. Review of accounting reviews. https://doi.org/10.1007/s11142-016-9376-9.
18) Chrisdinawidanty, New Zealand, Hiro Tugiman and Qia. 2016. “Influence of auditors and audit fees on audit quality”. ISSN 3 (3): 3466-74.
19) Christiawan, Yulius Yogi. 2002. “Competence and independence of auditors: reflecting on the results of empirical research”. Journal of Accounting and Finance 4: 79-92.
20) Cowperthwaite, P. 2010. "Cultural Matters: How Our Culture Influences Auditing." Outlook / accounting table Table 9 (3): 175–215.
21) Daniels, Bobbie W, and Quinton Booker. 2011. "Accounting Regulation Research on the Impact of Audit Firm Rotation on Perceived Auditor Independence and Audit Quality." Research in Accounting Regulations 23 (1): 78-82.https://doi.org/10.1016/j.racreg.2011.03.008.
22) Goddess, Anita Kusuma. 2010. "The influence of auditor professionalism on the consideration of materiality level in the final audit process (empirical study of auditors in KAP Yogyakarta)". Scientific journals.
23) Ege, M, S. 2015. "Does the quality recognition management of the internal audit function not work?" Accounting Report 90 (2): 495-527.
24) Erlina and Iskandar Muda. 2018. “The influence of self -efficacy and professional development on the quality of work of internal auditors”. International Journal of Civil Engineering and Technology 9 (5): 1292-1304.
25) Eulerich, Marc, Joleen Kremin and David A. Wood. 2019. “Factors influencing perceptions of the use of internal audit work by management and the audit committee”. Advances in accounting 45 (xxxx): 1–7. https://doi.org/10.1016/j.adiac.2019.01.001.
26) Fauziah. 2017. “The Influence of Competence, Independence and Motivation on Audit Quality in District Financial Supervision”. Journal of Research and Accounting 1.
27) Lubis, Irna Triannur. 2018. Determinants of investment activity with economic growth as a moderation variable in government districts / cities on the island of Sumatra. Doi: 10.18502 / Kss.V3i10.3448.
28) Mardiasm. 2002. Changes in the company, challenges or threats? Me too. Yogyakarta.
29) Marita and YPS Gultom. 2018. "The influence of professionalism, professional ethics, independence, motivation and organizational skills on the performance of internal auditors." Journal of Economic Research and Accounting III (1): 645-61.
30) Maulana, Mifta Khoirul. 2015. "The influence of competence, independence, professionalism and work experience on examination quality with examiner ethics as a moderate variable." Scientific journals.