Critical Journal Review +lampiran Jurnal

CRITICAL JOURNAL REVIEW
Untuk Memenuhi Salah Satu Tugas
Mata Kuliah Pengauditan II
Dosen Pengampu : Drs. Surbakti Karo-Karo, M.Si
Jurnal Utama :
The Effect of Integrity, Professionalism and Audit Knowledge on Auditor Performance in
Aceh Inspectorate Office Banda Aceh, Indonesia
Jurnal Pembanding 1:
The Effect Of Auditor Experience, Workload And Motivation Auditor On Audit Quality In
Financial And Development Supervisory Board South Of Sulawesi
Jurnal Pembanding 2 :
Impact Of Auditor’s Work Experience, Independence, Objectivity, Integrity, Competency And
Accountibility On Audit Quality
Disusun oleh :
Kristin Marito Hutagalung
7172220015
JURUSAN AKUNTANSI
FAKULTAS EKONOMI
UNIVERSITAS NEGERI MEDAN
2020
KATA PENGANTAR
Puji dan syukur kami ucapkan kepada Tuhan Yang Maha Esa, karena atas
berkat dan rahmatNya sehingga kami dapat menyelesaikan tugas mata kuliah
Pengauditan I yang berjudul “Critical Journal Reviiew”. Kami berterima kasih
kepada Dosen pengampu yang telah memberikan bimbingannya.
Kami juga menyadari bahwa tugas ini masih banyak kekurangan dan masih
jauh dari kata sempurna, oleh karena itu kami minta maaf jika ada kesalahan dalam
penulisan dan kami juga mengharapkan kritik dan saran yang membangun guna
kesempurnaan tugas ini.
Akhir kata kami ucapkan terima kasih semoga dapat bermanfaat dan bisa
menambah pengetahuan bagi pembaca.
Medan, 15 Mei 2020
Penyusun
i
DAFTAR ISI
Kata Pengantar.......................................................................................................i
Daftar Isi................................................................................................................ii
BAB I Pendahuluan...............................................................................................1
BAB II Ringkasan Jurnal.......................................................................................2
BAB III Kritikan Jurnal.........................................................................................18
BAB IV Penutup....................................................................................................23
DAFTAR PUSTAKA............................................................................................24
ii
BAB I
PENDAHULUAN
A. Latar Belakang
Sering kali kita merasa bingung ketika memilih jurnal referensi untuk kita
baca dan pahami. Terkadang kita memilih satu jurnal, namun kurang memuaskan hati
kita. Misalnya dari segi analisis bahasa, pembahasan tentang Pengauditan I. Oleh
karena itu, penulis membuat Critical Journal Review ini mempermudah pembaca
dalam memilih jurnal sebagai referensi, terkhusus pada pokok pembahasan tentang
Pengauditan I.
B. Tujuan penulisan Jurnal Review

Adapun tujuan penulisan CJR, antara lain :
1) Untuk memenuhi tugas mata kuliah Pengauditan I.
2) Menambah wawasan pembaca mengenai Pengauditan I
3) Melatih diri mahasiwa dalam keterampilan menulis karya ilmiah.
4) Mencari dan mengetahui informasi yang ada dalam jurnal Pengauditan I.
5) Membandingkan isi jurnal pada keadaan nyata.
6) Melatih diri untuk berfikir kritis dalam mencari informasi yang diberikan oleh
setiap jurnal.
C. Manfaat Jurnal Review

Adapun manfaat yang didapat dalam penulisan CJR ini, antara lain :
1) Agar pembaca memahami hal-hal penting yang ada didalam jurnal ini.
2) Untuk menambah pengetahuan tentang Pengauditan I
3) Melatih kemampuan penulis dalam mengkritisi suatu jurnal dan mereviewnya.
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BAB II
RINGKASAN JURNAL
A. Jurnal Utama
1. Judul The Effect of Integrity, Professionalism and Audit
Knowledge on Auditor Performance in Aceh Inspectorate
Office Banda Aceh, Indonesia (Pengaruh Integritas,
Profesionalisme dan Pengetahuan Audit pada Auditor Kinerja
di Aceh Kantor Inspektorat Banda Aceh, Indonesia)
2. Tahun Jurnal 2018
3. Penulis Darwanis, Muhammad Arfan, Muhammad Amin&
A.Muslim Djalil
4. Jurnal Jurnal Universitas Syiah Kuala
5. Tanggal 3 Oktober 2019
Mereview
Jurnal
6. Abstrak Tujuan dari penelitian ini adalah untuk menguji pengaruh
Penelitian integritas, profesionalisme dan pengetahuan audit atas kinerja
auditor dari Kantor Inspektorat Aceh, baik secara simultan
maupun parsial. Populasi dalam penelitian ini adalah seluruh
auditor di kantor sebanyak 83 orang, sedangkan data dalam
penelitian ini berasal dari sumber primer berupa survei
kuesioner dalam bentuk laporan dengan cara yang terstruktur.
Hasil penelitian menunjukkan bahwa integritas,
profesionalisme, dan pengetahuan audit yang memiliki
pengaruh positif pada kinerja auditor lembaga inspektorat
Aceh baik secara simultan maupun parsial.
7. Pendahuluan Salah satu tantangan terbesar dalam era reformasi saat ini
adalah untuk mengubah manajemen pemerintahan agar lebih
efektif dalam mempromosikan tata pemerintahan yang baik,
termasuk dalam pengelolaan keuangan negara dan lokal.
Clean and good governance menuntut sistem akuntabilitas
yang tepat, jelas, dan nyata dalam memastikan tugas-tugas
yang sedang berlangsung dari pemerintah ekonomis, efisien,
efektif, adil, dan eksentrik atau sering di singkat dengan 5E.
Pemerintah dituntut untuk bertanggung jawab untuk
tugas-tugas keuangan kepada lembaga atau orang yang
tertarik dan sah. Lembaga atau orang yang bersangkutan
termasuk pemerintah pusat, parlemen, kepala daerah,
masyarakat dan kelompok kepentingan lainnya (LSM).
Prosedur pengelolaan keuangan daerah memungkinkan setiap
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program yang akan direncanakan dan dilaksanakan untuk
mencapai tujuan dan hasil yang maksimal.
Pengguna informasi keuangan dari unit pemerintah adalah

pemerintah, investor dan kreditor, masyarakat, pihak lain yang
berkepentingan tentang laporan keuangan (Suseno, 2013).
Informasi keuangan yang dibutuhkan adalah informasi tentang
apakah operasi keuangan dilakukan dengan benar, apakah
pelaporan keuangan audit entitas cukup disajikan dan apakah
entitas telah mematuhi hukum dan peraturan yang ada, dan
untuk melihat akuntabilitas secara riil, menilai integritas ,
kinerja dan akuntabilitas pemerintah kegiatan. Untuk
memenuhi kebutuhan para pengguna, informasi keuangan
yang disajikan dalam laporan keuangan harus diaudit, itu
dilakukan oleh auditor dalam melakukan audit untuk
mencapai kualitas audit yang baik. Berdasarkan fakta yang
ada menunjukkan bahwa jumlah aparat pengawas melakukan
fungsi pengawasan masih kurang dan minim tidak sebanding
dengan jumlah objek yang akan diawasi dalam Pemerintah
Provinsi Aceh, mengingat daerah ini merupakan kepulauan
sehingga objek yang akan menyaksikan sebagian besar berada
di pulau-pulau. Kondisi ini tentu kendala dan masalah yang
harus dihadapi oleh petugas pengawas di Inspektorat Provinsi
Aceh. Empat ketersediaan sarana dan prasarana pendukung
yang belum memadai seperti jaringan internet dan tentu saja
masalah ini akan berdampak pada kinerja Inspektorat Daerah
dalam menjalankan fungsi pengawasan, (De Angolo, 2012).
Setiap auditor dalam melaksanakan audit sangat prihatin

tentang kualitas audit yang dihasilkannya. Audit merupakan
salah satu bagian dari pengawasan, dalam praktek audit terdiri
dari tindakan mencari informasi tentang apa yang sedang
dilakukan di dalam agen diperiksa, membandingkan hasilnya
dengan kriteria yang telah ditetapkan dan menyetujui atau
menolak hasil dengan memberikan rekomendasi tentang
tindakan korektif. kualitas audit dapat dicapai jika auditor taat
kepada kode etik tercermin dari sikap kompetensi,
profesionalisme, independensi, integritas dan akuntabilitas.
Kode etik adalah norma bahwa setiap pemeriksa harus
mematuhi selama / tugasnya. Dalam rangka untuk
mendapatkan laporan audit yang berkualitas tentu saja
diperlukan integritas auditor dalam melaksanakan tugas
auditnya. Integritas adalah kualitas yang mendasari
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kepercayaan publik dan merupakan patokan bagi anggota
dalam menguji semua keputusan yang diambil, Mulyadi
(2012: 56).
Kemudian Sukriah et al, (2013) berpendapat bahwa integritas

diperlukan sehingga auditor dapat bertindak jujur dan tegas
dalam pelaksanaan audit. Alim et al, (2014) menyatakan
bahwa kerjasama dengan obyek pemeriksaan yang
berkepanjangan dan berulang dapat menyebabkan kerentanan
terhadap independensi auditor. berbagai fasilitas yang
disediakan oleh objek pemeriksaan selama penugasan juga
dapat mempengaruhi integritas auditor, dan bukan tidak
mungkin bahwa auditor menjadi tidak jujur dalam
mengungkapkan fakta-fakta yang menunjukkan integritas
rendah auditor. Sukriah et al (2013) penelitian tentang
integritas memberikan hasil bahwa tidak ada pengaruh
integritas terhadap kualitas hasil pemeriksaan, sementara
(2013) studi Mabruri menyatakan bahwa integritas dapat
mempengaruhi kualitas audit.
Selain itu, faktor integritas auditor, terutama dalam

meningkatkan kualitas audit, dapat menghasilkan kepercayaan
dari masyarakat dan juga menjadi patokan bagi anggota dalam
menguji semua keputusan yang diambil, juga kurang bagus.
Integritas auditor harus mencerminkan kejujuran auditor
dalam melaksanakan tugas audit, auditor harus berani
mengungkapkan temuan kepada otoritas publik atau lainnya
dalam konteks transparansi dalam pengelolaan keuangan
negara. Integritas dan komitmen auditor merupakan indikator
untuk menentukan apakah sikap buruk perilaku auditor dalam
melaksanakan tugas dan kewajibannya dalam pemerintahan.
auditor diwajibkan untuk selalu ingat dengan sumpah dan
janjinya, agar tidak mengabaikan tugas kewajibannya, dan
tidak melakukan sesuatu yang
melawan tugas dan kewajiban dalam pemerintahannya.
8. Metode Metode Penelitian
Penelitian Menurut Sekaran dan Bogie (2013: 152) adalah seperangkat
rasional pilihan pengambilan
keputusan, terkait dengan tujuan penelitian, lokasi, jenis yang
sesuai penelitian, tingkat manipulasi dan pengendalian
peneliti, duniawi aspek dan tingkat analisis data.
Populasi dan Sampel Penelitian
Populasi dalam penelitian ini adalah auditor yang bekerja di
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Kantor Inspektorat Aceh. Total populasi dalam penelitian ini
berjumlah 83 orang. Oleh karena itu, penelitian ini
menggunakan metode sensus dalam menentukan jumlah
sampel.
Alat Analisis Data
Pengujian hipotesis dengan menggunakan metode analisis
regresi linier berganda dengan bantuan software SPSS,
dengan rumus sebagai berikut:
Y = β + β1X1 + β2X2 + β3X3 + ε
9. Hasil Penelitian Regresi Linier Berganda

Untuk tujuan menganalisis pengaruh integritas,
profesionalisme dan pengetahuan audit, output dari beberapa
koefisien regresi linear melalui bantuan SPSS adalah:
Y = 2.340 + 0,154X1 + 0,153X2 + 0,100X3
Berdasarkan persamaan regresi berarti bahwa konstan 2340
berarti bahwa jika integritas (x1)
profesionalisme (x2) dan pengetahuan audit pekerjaan (x3),
dianggap konstan, maka kinerja auditor di Inspektorat Kantor
Aceh 2340 dalam skala Likert.
Pengujian Hipotesis Simultan
Hasil Tes Simultan membuktikan β1 bahwa = • i ≠ 0, Ho
ditolak dan Ha diterima. Ini berarti bahwa integritas dan
profesionalisme dan pemeriksaan pengetahuan bersama-sama
mempengaruhi kinerja auditor di Kantor Inspektorat
Aceh.Dasar dari penerimaan hasil uji hipotesis dapat dilihat
dari hasil uji regresi linier berganda diperoleh β1 = 0,154,
β2 = 0,153, β3 = 0.100, maka β1, β2, β3 ≠ 0. Jadi Ho ditolak
atau Ha diterima, yang berarti bahwa integritas,
profesionalisme dan pengetahuan audit secara kolektif
mempengaruhi kinerja auditor dari Kantor Inspektorat Aceh.
Hasil penelitian membuktikan bahwa integritas dan

profesionalisme dan pemeriksaan pengetahuan bersama-sama
berpengaruh terhadap auditor kinerja pada Inspektorat Kantor
Aceh, ini dapat dilihat dari nilai koefisien determinasi (R2)
dari 0566. Ini berarti bahwa 56,6% perubahan dalam variabel
dependen (kualitas laporan keuangan) dapat dijelaskan oleh
perubahan faktor integritas (X1), profesionalisme (X2), dan
Audit pengetahuan (X3), sedangkan sisanya adalah 38,5%
yang kinerja auditor dijelaskan oleh variabel lain yang tidak
termasuk dalam model penelitian ini.
Pengaruh Integritas terhadap Kinerja Auditor
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Hasil penelitian ini menunjukkan bahwa kinerja auditor dapat
dijelaskan oleh variabel integritas dengan nilai koefisien • 2
0154, atau • 2 ≠ 0, sehingga ada pengaruh integritas terhadap
kinerja auditor di Kantor Inspektorat Aceh. Hasil penelitian
dapat dijelaskan bahwa semakin tinggi integritas yang dimiliki
oleh auditor dalam melaksanakan tugas auditnya akan
memberikan dampak bagi peningkatan kinerja auditor di
Inspektorat Kantor Aceh.
Pengaruh Profesionalisme terhadap Kinerja Auditor
Hasil penelitian menunjukkan bahwa nilai koefisien β3 untuk
variabel profesional adalah 0153, atau • 3 ≠ 0, sehingga ada
pengaruh profesionalisme terhadap kinerja auditor pada
Inspektorat Kantor Aceh. Hasil dapat dijelaskan bahwa
semakin tinggi auditor menjunjung tinggi nilai
profesionalisme akan memberikan dampak bagi peningkatan
kinerja auditor di Kantor Inspektorat Aceh.
Pengaruh Pengetahuan Audit terhadap Kinerja Auditor
Hasil penelitian didapatkan nilai koefisien • 4 sama dengan
0100, atau • 4 ≠ 0, sehingga ada pengaruh pengetahuan audit
untuk auditor kinerja di lembaga tersebut. Hasil dapat
dijelaskan bahwa pengetahuan audit yang lebih tinggi dimiliki
oleh auditor akan memberikan pengaruh terhadap peningkatan
kinerja auditor di Kantor Inspektorat Aceh. Hasil penelitian
ini konsisten dengan temuan Salsabila dan Prayudiawan
(2011), yang membuktikan bahwa pengetahuan dapat
mempengaruhi hubungan akuntabilitas dengan kualitas
pekerjaan auditor jika kompleksitas pekerjaan yang akan
dihadapi menengah / menengah . Standar Standar Akuntan
Publik (SPAP) 2001 tentang standar umum, menjelaskan
bahwa dalam melakukan audit, auditor harus memiliki
keahlian yang cukup dan struktur pengetahuan. Berdasarkan
penelitian itu dapat dikatakan bahwa pengetahuan audit dalam
melakukan pekerjaan akan mempengaruhi auditor untuk
memilih kesalahan dan mendeteksi risiko yang akan terjadi
selama proses audit. Hasil yang diperoleh auditor akan
mampu mempengaruhi keputusan yang akan diambil
(Salsabila dan Prayudiawan, 2011: 158).
10. Daftar Pustaka Alim, M. T, Hapsari, T., & Purwanti, L. (2014). Pengaruh
Kompetensi dan Kemerdekaan pada Kualitas Audit dengan
Auditor Etika Sebagai Moderasi Variabel. SNA X. Makassar.
Indonesia Deis, DR & GA Groux. (2012). Penentu Kualitas
Audit di Sektor Publik. The Acounting Ulasan. Juli, 462-479.
Herawaty A. & Susanto YK (2008). Pengetahuan
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Profesionalisme Akuntan Publik di Mendeteksi Kesalahan,
Etika Profesional dan Materialitas Tingkat Pertimbangan.
Trisakti School of Management, Jakarta. Indonesia
Lekatompessy,JE (2003). Hubungan Profesionalisme dengan
Konsekuensi:Komitmen Organisasi, Kepuasan Kerja, Prestasi
Kerja dan Pindah Desire (Studi Empiris di Lingkungan
Akuntan Publik). Jurnal Bisnis dan AKUNTANSI, 5 (1),
69-84.
Mabruri, H. (2013). Faktor-faktor Anaslisis Mempengaruhi
Kualitas Audit di Pemerintah Daerah.Skripsi tidak diterbitkan.
Universitas Sebelas Maret, Solo. Indonesia. Mangkunegara.
AP (2010). Manajemen Sumber Daya Manusia .: 10 th. Edisi.
Rosdakarya Penerbitan, Bandung, Indonesia.
11. Kesimpulan 1. Integritas, profesionalisme, dan pengetahuan audit yang
memiliki secara bersamaan signifikan pengaruh pada
kinerja auditor di Kantor Inspektorat Aceh.
2. Integritas mempengaruhi kinerja auditor di lembaga
tersebut.
3. Profesionalisme mempengaruhi kinerja auditor di Kantor
Inspektorat Aceh.
4. Pengetahuan audit yang mempengaruhi kinerja di lembaga
Aceh Inspektorat.
B. Jurnal Pembanding I
1. Judul The Effect Of Auditor Experience, Workload And Motivation

Auditor On Audit Quality In Financial And Development
Supervisory Board South Of Sulawesi (Pengaruh Auditor
Pengalaman, Beban Kerja Dan Motivasi Auditor Terhadap
Kualitas Audit Di Keuangan Dan Dewan Pengawas
Pembangunan Dari Sulawesi Selatan)
2. Tahun Jurnal 2018

3. Penulis Muhammad Ishak
4. Jurnal IJEMSS
5. Tanggal 3 Oktober 2019
Mereview
Jurnal
6. Abstrak Tujuan dari penelitian ini adalah untuk mengetahui pengaruh
Penelitian secara simultan pengalaman auditor, beban kerja dan auditor
motivasi pada kualitas hasil audit The Badan Pengawasan
Keuangan dan Pembangunan di Sulawesi Selatan. Populasi
dalam penelitian ini adalah auditor dari The Pengawas
Keuangan dan Pembangunan Dewan di Sulawesi Selatan. Hasil
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penelitian ini menunjukkan bahwa: (1) Pengalaman Simultan
Audit, Beban Kerja dan Motivasi Auditor memiliki dampak
yang signifikan terhadap kualitas hasil audit menunjukkan nilai
F 14,482 dan signifikansi dari nilai korelasi 0.000. (2)
Pengalaman Audit memiliki pengaruh yang signifikan terhadap
kualitas audit dengan nilai 0,002, Beban kerja tidak memiliki
pengaruh yang signifikan terhadap kualitas audit dengan nilai
0,122 dan Motivasi Auditor memiliki pengaruh yang signifikan
terhadap Kualitas Audit dengan nilai signifikan dari 0,011. (3)
yang paling dominan variabel pengaruh pada nilai Standar
Audit Mutu terbesar koefisien beta 0,368 atau 36,8%, adalah
Motivasi Auditor.
7. Pendahuluan Keuangan dan pengembangan Dewan Pengawas sebagai
auditor internal pemerintah memainkan peran penting dalam
mempromosikan upaya pemberantasan korupsi. Pengawas
Keuangan dan Pembangunan Dewan Auditor adalah
Pemerintah Pengawasan internal Aparatur yang merupakan
salah satu elemen penting dari manajemen pemerintahan dalam
rangka good governance dalam rangka mengoptimalkan
perannya sebagai pelaksanaan good governance. Ulum (2008)
di Wulandari dan Tjahjono (2011) Intern auditor melakukan
audit operasional, audit manajemen dan audit kinerja akan
menjalankan fungsi sebagai fungsi jaminan kualitas dalam
rangka untuk membantu manajemen untuk memastikan
efisiensi dan efektivitas. Dalam rangka mendukung
profesionalisme, auditor dalam menjalankan tugas auditnya
harus berpedoman pada standar audit yang ditetapkan oleh
Ikatan Akuntan Indonesia, yaitu standar umum, standar
pekerjaan lapangan dan standar pelaporan. Itu standar umum
merupakan cerminan dari itu kualitas pribadi yang auditor harus
memiliki yang mengharuskan auditor untuk memiliki cukup
keterampilan teknis dan pelatihan dalam melakukan prosedur
audit.
Muliani (2010) itu pengaruh dari independensi, pengalaman,
perawatan profesional karena, dan akuntabilitas terhadap
kualitas audit yang menunjukkan bahwa pengalaman kerja
auditor memiliki pengaruh yang signifikan terhadap kualitas
audit. Sementara Fatwa (2012)itu pengaruh kerja pengalaman,
kemerdekaan, objektivitas, integritas dan kompetensi auditor
pada kualitas hasil pemeriksaan menunjukkan bahwa
pengalaman kerja memiliki dampak positif yang signifikan
pada kualitas pemeriksaan. Pengalaman kerja yang melekat dari
auditor bukanlah jaminan bahwa auditor dapat meningkatkan
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kualitas pemeriksaan. Alim, et al. (2007) menyatakan bahwa
kerjasama dengan overrepetitive dan berulang-ulang
benda-benda inspeksi dapat membuat kerentanan terhadap
independensi auditor. Belum lagi berbagai fasilitas yang
disediakan oleh objek pemeriksaan selama penugasan dapat
mempengaruhi objektivitas auditor, dan bukan tidak mungkin
bahwa auditor menjadi tidak jujur dalam mengungkapkan
fakta-fakta yang menunjukkan integritas rendah auditor. Oleh
karena itu menarik untuk melakukan penelitian tentang
pengaruh pengalaman audit, beban kerja, dan motivasi auditor
terhadap kualitas audit.
Menurut umum standar dalam Standar Profesional Akuntan
Publik bahwa auditor dituntut untuk memiliki pengalaman kerja
yang cukup dalam profesi mereka terlibat dalam, dan
diwajibkan untuk memenuhi kualifikasi teknis dan pengalaman
dalam industri mereka mengaudit (Arens et al, 2004).
Pengalaman juga memberikan dampakuntuk setiap keputusan
yang diambil dalam pelaksanaan audit sehingga diharapkan
setiap keputusan yang diambil adalah keputusan yang tepat. Hal
ini menunjukkan bahwa semakin lama masa kerja yang dimiliki
oleh auditor auditor akan semakin baik kualitas audit yang
dihasilkan. Budi, et al. (2004) dan Oktavia (2006) pada
pengalaman kerja memberikan hasil bahwa tidak ada pengaruh
pengalaman kerja pada pengambilan keputusan auditor,
sedangkan Suraida (2005) menyatakan bahwa pengalaman
audit dan kompetensi memiliki efek pada skeptisisme
profesional dan akurasi opini publik akuntan auditor. Demikian
pula, (2006) studi Asih menemukan bahwa pengalaman auditor
baik dari sisi lama kerja, jumlah tugas dan jumlah perusahaan
yang diaudit memiliki pengaruh positif pada keahlian auditor
dalam audit.
Herliansyah et al. (2006), dari studi ini menemukan bahwa
pengalaman mengurangi dampak informasi tidak relevan
dengan auditor penghakiman. Selain mengalami faktor yang
memiliki peranan penting untuk meningkatkan keahlian
auditor, yaitu dalam upaya untuk mengembangkan perilaku dan
sikap auditor. Sebagai psikolog telah menunjukkan, bahwa
pembangunan merupakan potensi peningkatan selama tiga
taruhannya. Mereka juga menunjukkan bahwa pembangunan
dapat digambarkan sebagai proses yang membawa seseorang
untuk pola yang lebih tinggi dari perilaku (Knoers & Haditono,
1999 di Asih,2006). Dalam hal ini pengembangan pengalaman
yang diperoleh auditor didasarkan pada teori menunjukkan
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dampak positif selain dari tiga perilaku yang dapat diwujudkan
melalui keahlian untuk memiliki keterampilan lebih matang.
Pengalaman yang diperoleh oleh auditor memungkinkan untuk
pengembangan potensi auditor melalui proses yang dapat
dipelajari.
8. Metode Pendekatan penelitian yang dilakukan adalah penelitian
Penelitian kuantitatif yang adalah kausalitas, Subyantoro dan Suwarto
(2007), penelitian kausalitas bertujuan untuk menyelidiki
hubungan sebab akibat yang mungkin dari sebuah fenomena.
Itu Populasi dalam penelitian ini adalah seluruh auditor yang
bekerja di kantor The Keuangan dan Pembangunan Dewan
Pengawas Selatan Provinsi Sulawesi sebanyak 87. Teknik
pengambilan sampel dalam penelitian ini menggunakan metode
sensus yaitu semua penduduk juga digunakan sebagai sampel,
Indriantoro dan Supomo (1999: 115).
9. Hasil Pengaruh Pengalaman Audit (X1) pada Kualitas Audit (Y)
Penelitian Berdasarkan hasil penelitian ini bahwa, pengalaman kerja lebih
yang dimiliki oleh Badan Pengawasan Keuangan dan
Pembangunan auditor Provinsi Sulawesi Selatan, auditor dapat
mengambil keputusan yang tepat sehingga hasil audit yang
disediakan oleh auditor akan dikatakan memenuhi syarat. Hal
ini didukung oleh Teori Keputusan Perilaku yang
dikembangkan oleh Bouditch dan Buono (1990) dalam
Mayangsari (2003) yang menjelaskan hubungan antara perilaku
seseorang dalam proses pengambilan keputusan. Pengalaman
adalah salah satu bagian penting yang harus dimiliki oleh
seorang auditor sehingga membuat keputusan itu dalam
memberikan pendapat hasil audit yang dilakukan lebih akurat.
Hasil penelitian ini juga mendukung penelitian yang dilakukan
oleh Alim, et al (2007) menunjukkan bahwa pengalaman
auditor akan menjadi lebih baik dan juga meningkatkan kualitas
audit yang dihasilkan. Demikian pula, disajikan dalam
penelitian hasil Herliansyah, et al (2006) menunjukkan bahwa
pengalaman mengurangi dampak informasi tidak relevan
dengan auditor penghakiman. Kidwell, et al (1987) di Budi et al
(2004) menemukan bahwa manajer dengan pengalaman kerja
lagi memiliki hubungan positif dengan pengambilan keputusan
etis. Berbeda dengan penelitian yang dilakukan oleh Budi, et al
(2004) bahwa pengalaman kerja tidak berpengaruh.
Pengaruh Auditor Beban Kerja (X2) pada Kualitas Audit
(Y)
Berdasarkan hasil penelitian ini, tujuan, perilaku, dan
karakteristik auditor dalam proses pengambilan keputusan
10
berdampak dengan jumlah beban kerja yang dialami oleh
auditor. Sehingga hasil dari proses audit yang dilakukan untuk
menghasilkan dampak maksimum pada pengambilan
keputusan. Bahkan auditor dibebani dengan konsep manajerial
yang diterapkan oleh Pengawas Keuangan dan Pembangunan
Dewan Provinsi Sulawesi Selatan dengan target kerja yang
harus dimaksimalkan dalam waktu singkat, dalam hal ini
karakteristik auditor individu dipengaruhi oleh penekanan
Standar Prosedur operasional yang diterapkan oleh keuangan
dan Pengembangan Dewan Pengawas Provinsi Sulawesi
Selatan. Hal ini tidak dapat didukung / ditolak oleh Teori
Keputusan Perilaku, ini adalah teori yang dikembangkan oleh
Bouditch dan Buono (1990) dalam Mayangsari (2003) yang
menggambarkan hubungan antara perilaku seseorang dalam
proses pengambilan keputusan. Hasil penelitian ini didukung
oleh penelitian yang dilakukan oleh Lopez (2005) yang
menemukan bahwa proses audit dilakukan ketika ada tekanan
beban kerja akan menghasilkan kualitas audit yang lebih rendah
dibandingkan dengan ketika tidak ada tekanan beban kerja.
beban kerja menunjukkan beban kerja yang dihadapi oleh
auditor. Beban kerja dapat dilihat dari jumlah klien yang akan
ditangani oleh auditor atau keterbatasan waktu yang tersedia
untuk melaksanakan proses audit. Lopez (2005) mendefinisikan
beban kerja sebagai "musim sibuk" terjadi pada kuartal pertama
tahun ini karena banyak perusahaan memiliki fiskal tahun akhir
bulan Desember. Kelelahan dan anggaran waktu yang ketat
dapat menurunkan kemampuan auditor untuk menemukan
kesalahan atau laporan penyimpangan.
Pengaruh Motivasi Auditor (X3) pada Kualitas Audit (Y)
Berdasarkan hasil penelitian ini, bahwa motivasi kerja yang
dimiliki oleh Pengawas Keuangan dan Pembangunan Dewan
Provinsi Sulawesi Selatan auditor, auditor dapat mengambil
keputusan yang tepat sehingga hasil audit diberikan oleh
auditor akan dikatakan memenuhi syarat. Hal ini dapat
didukung oleh Teori Keputusan Perilaku yang dikembangkan
oleh Bouditch dan Buono (1990) dalam Mayangsari (2003)
yang menjelaskan hubungan antara perilaku seseorang dalam
proses pengambilan keputusan. Motivasi kerja adalah kekuatan
yang dimiliki oleh auditor untuk mencapai, komitmen untuk
kelompok dan memiliki inisiatif dan optimisme yang tinggi,
sehingga dapat memberikan keputusan yang tepat dari hasil
audit.Hasil penelitian ini didukung oleh penelitian Goleman
(2001) di Ardini (2010) sebagaimana dikatakan bahwa hanya
11
motivasi akan membuat seseorang memiliki semangat juang
yang tinggi untuk mencapai tujuan dan memenuhi yang ada
standar. Dengan kata lain, motivasi akan mendorong seseorang,
termasuk auditor untuk berprestasi, komitmen untuk kelompok
dan memiliki inisiatif yang tinggi dan optimisme. respon yang
tidak tepat atau tindak lanjut dari laporan audit dan
rekomendasi yang dihasilkan akan menurunkan motivasi
petugas untuk menjaga kualitas audit. kualitas audit akan tinggi
jika keinginan dan kebutuhan auditor yang membuat motivasi
kerja dapat dipenuhi. Kompensasi organisasi dalam bentuk
imbalan sesuai dengan profesi mereka, akan menyebabkan
kualitas audit karena mereka merasa bahwa itu organisasi telah
memperhatikan kebutuhan dan harapan kerja. Jadi, jika
seseorang atau auditor memiliki kompetensi, independensi dan
akuntabilitas kemudian mengarahkan atau menaikkan motivasi
yang tinggi akan meningkatkan kualitas audit (Ardini, 2010).
10. Daftar Adityasih, Tia. 2010 " Analisis Pengaruh Profesional

Pustaka Pendidikan, Akuntan Pengalaman, Jumlah Klien (Kapasitas
Audit) dan Ukuran Kantor Akuntan Publik pada Kualitas
Audit". Tesis Universitas Indonesia.
Alderman, CW dan Deitrick, JW 1982. Auditor Persepsi
Tekanan Anggaran Waktu dan prematur Masuk offs: A
Replikasi dan Extension. Auditing: A Journal of Practice dan
Teori, 1 (2), 54-68.
Alim, MN, T.Hapsari, dan L.Purwanti. 2007. Efeknya
Kompetensi dan Kemerdekaan pada Kualitas Audit dengan
Etika Auditor sebagai Variabel Moderasi. Simposium Nasional
Akuntansi X. Makassar.
Ardini, Lilis. 2010. Itu Pengaruh dari Kompetensi,
Kemerdekaan, Akuntabilitas dan Motivasi untuk Audit Mutu.
Jurnal. Majalah ekonomi, Edisi XX, No.3, Desember 2010.
Surabaya.
11. Kesimpulan Berdasarkan hasil analisis penelitian yang telah dilakukan,
maka kesimpulan sebagai berikut:
1. Hasil penelitian menunjukkan bahwa hipotesis 1 (H1)
yang diajukan dalam penelitian ini terbukti. Ini berarti
bahwapengalaman kerja untuk meningkatkan kualitas
hasil audit memiliki efek positif yang signifikan pada
Pengawasan Keuangan dan Pembangunan Dewan
Provinsi Sulawesi Selatan auditor dalam hal ini
hipotesis diterima.
12
bahwa beban kerja auditor memiliki efek positif pada
kualitas hasil audit dalam Pengawasan Keuangan dan
Pembangunan Dewan Sulawesi Selatan Provinsi auditor
hal ini hipotesis ditolak.
bahwa motivasi kerja auditor memiliki pengaruh positif
yang signifikan terhadap kualitas hasil audit dalam
Pengawasan Keuangan dan PembangunanDewan
Provinsi Sulawesi Selatan auditor dalam hal ini
hipotesis diterima.
C. Jurnal Pembanding II
1. Judul Impact Of Auditor’s Work Experience, Independence,

Objectivity, Integrity, Competency And Accountibility On
Audit Quality (Dampak Dari Auditor Pengalaman Kerja,
Kemandirian, Objektivitas, Integritas, Kompetensi Dan
Aktibilitas Pada Kualitas Audit)
2. Jurnal Journal of Economics & Business
3. Vol. , No. , Hal., Vol. 01, No. 01, Hal. 20-33
E-ISSN, P-ISSN E-ISSN 2549-5860, P-ISSN 2579-3128
4. Tahun 2017
5. Penulis Gita Sulistya Ningrum dan Linda Kusumaning Wedari
6. Abstrak Tujuan dari penelitian ini adalah untuk mengamati dampak
Penelitian dari auditor pengalaman kerja, independensi, objektivitas,
integritas, kompetensi dan akuntabilitas terhadap kualitas
audit. Populasi dipertimbangkan dalam penelitian ini terdiri
dari auditor yang aktif yang bekerja di kantor akuntan publik
di Indonesia. Kami menggunakan convenience sampling
sebagai metode sampling kami. Ukuran sampel dalam
penelitian ini adalah 175 auditor. Dengan menggunakan
regresi linear, kami menemukan nilai R-squared menjadi
0,828 atau 82,8%, dan itu menunjukkan bahwa pengalaman
kerja, independensi, objektivitas dan akuntabilitas memiliki
dampak signifikan terhadap kualitas audit, namun dampak
integritas dan kompetensi terhadap kualitas audit yang statistik
tidak signifikan.
Kata kunci: Pengalaman, Kemerdekaan, Objektivity,
Integritas, Kompetensi, Accuntability, Kualitas Audit
7. Pendahuluan
Latar Belakang Dalam penilaian mereka Laporan keuangan yang disusun oleh
13
manajemen merupakan cerminan kondisi umum perusahaan
mengenai kinerja manajemen dalam mengelola dana yang
diinvestasikan oleh pemilik, dan itu mencerminkan tingkat
keuangan perusahaan. Laporan keuangan yang digunakan oleh
beberapa pengguna eksternal dan internal seperti digunakan
untuk membuat keputusan ekonomi (Hastuti, 2010).
Menurut FASB, karakteristik yang paling penting yang
harus ada dalam laporan keuangan adalah relevansi dan
keandalan. Kedua karakteristik sangat sulit untuk diukur,
sehingga pengguna membutuhkan layanan pihak ketiga, yang
merupakan auditor independen yang memastikan bahwa
laporan keuangan yang relevan dan dapat diandalkan (Singgih
& Bawono, 2010). Layanan auditor dapat meningkatkan
kepercayaan pengguna dalam laporan keuangan (SFAC No. 1)
dan bahwa auditor pasukan kepercayaan diri untuk
memperhatikan kualitas audit mereka (Castellani, 2008). De
Angelo (1981) mendefinisikan kualitas audit sebagai
probabilitas auditor menemukan dan laporan pelanggaran
dalam sistem akuntansi klien. Probabilitas ini dipengaruhi
oleh kemampuan teknologi auditor, prosedur akuntansi yang
digunakan, proses pengambilan sampel dan beberapa faktor
lainnya. Pengetahuan, keterampilan.
Metodologi Jenis data yang kami gunakan dalam penelitian ini adalah data
Penelitian primer. Data tersebut diamati melalui survei, dengan
menyebarkan instrumen tertulis kepada responden. Instrumen
yang kami gunakan adalah kuesioner, kuesioner tertutup
dimana responden hanya memilih pertanyaan yang relevan.
Dengan objek penelitian ini adalah auditor yang bekerja di
kantor akuntan publik di Jakarta. Peneliti menyebar kuesioner
melalui acara-acara dan seminar yang dibuat oleh IAPI dan
pendekatan kantor akuntan publik besar dan kecil di Jakarta.
Auditor yang terlibat dalam hal ini penelitian termasuk rekan,
supervisor, manajer, mitra dll Peneliti menyebarkan kuesioner
kepada 263 auditor. Dari 263 kuesioner, 210 dari mereka
membuat kembali dan ada 31 yang dihilangkan karena mereka
mewakili outlier dan 4 lagi yang tidak lengkap.
- Hasil Asumsi klasik harus diuji sebelum melakukan analisis regresi
Penelitian linier berganda. Ini termasuk normalitas, multikolinearitas dan
heteroskedastisitas tes.
1. Uji normalitas, dari uji normalitas yang digunakan untuk
menguji apakah variabel dependen dan independen
terdistribusi normal. uji normalitas yang digunakan dalam
penelitian ini adalah uji Kolmogorov-Smirnov. Tingkat
14
signifikansinya adalah 0,200. Oleh karena itu, variabel
dependen dan independen biasanya didistribusikan.
2. Multikolinearitas Uji, dari uji multikolinearitas yang
dilakukan saat data terdistribusi normal. Tes ini digunakan
untuk menguji apakah ada korelasi dalam variabel
independen. Sebuah model yang baik tidak memiliki
multikolinearitas dalam variabel independen. Cara untuk
menguji multikolinearitas adalah dengan melihat VIF dan
Tolerance. Hasil penelitian menunjukkan bahwa model
bebas dari multikolinearitas.
3. Heteroskedastisitas Uji, dari uji heteroskedastisitas yang
digunakan untuk menguji apakah varians dari istilah
kesalahan konstan. Salah satu cara untuk melakukan ini
adalah dengan menggunakan uji Glejser. Hal ini dapat
dilihat dari Tabel 7 bahwa p-value lebih tinggi dari tingkat
signifikansi α yang adalah 0,05 (5%). Jadi, dapat
disimpulkan bahwa tidak ada heteroskedastisitas dalam
model.
- Hasil Tes Pengujian Hipotesis digunakan untuk menentukan apakah
hipotesis nol berdasarkan teori atau penelitian sebelumnya
diterima atau ditolak. Makalah ini menggunakan regresi linier
berganda.
1. Koefisien Determinasi ( R square), Koefisien Determinasi
digunakan untuk melihat berapa banyak variasi dalam
variabel dependen dijelaskan oleh variabel independen,
yang diukur dalam R Kotak. Dalam penelitian ini, R kotak
adalah 0,828 atau 82,8% yang berarti 82,8% dari variasi
dalam kualitas audit dijelaskan oleh variasi dalam
pengalaman kerja, independensi, objektivitas, kompetensi
dan akuntabilitas. Lainnya 17,2% tetap tidak terjelaskan.
2. Uji F, Hasil dari F-test menunjukkan bahwa p-value lebih
rendah dari 5% yang berarti variabel independen secara
bersama-sama signifikan.
3. Uji T: Pengalaman Kerja Auditor, Hal ini dapat dilihat
dari Tabel 11 bahwa -nilai adalah 0,018. Karena lebih
rendah dari 0,05, kita dapat menolak H1 dan menyimpulkan
bahwa pengalaman kerja memiliki dampak yang signifikan
terhadap kualitas audit. Kemerdekaan auditor, Hal ini
dapat dilihat dari Tabel 11 bahwa -nilai adalah 0,000.
Karena lebih rendah dari 0,05, kita dapat menolak H2 dan
menyimpulkan kemerdekaan yang memiliki dampak yang
signifikan terhadap kualitas audit. Auditor Objektivitas
Hal ini dapat dilihat dari Tabel 11 bahwa -nilai adalah
15
0,000. Karena lebih rendah dari 0,05, kita dapat menolak
H3 dan menyimpulkan bahwa objektivitas memiliki
dampak yang signifikan terhadap kualitas audit. Auditor
Integritas Hal ini dapat dilihat dari Tabel 11 bahwa -nilai
adalah 0,822. Karena lebih tinggi dari 0,05, kita dapat
menolak H4 dan menyimpulkan integritas yang tidak
memiliki dampak yang signifikan terhadap kualitas audit.
Auditor Kompetensi Hal ini dapat dilihat dari Tabel 11
bahwa -nilai adalah 0,436. Karena lebih tinggi dari 0,05,
kita dapat menolak H5 dan menyimpulkan bahwa
kompetensi tidak memiliki dampak yang signifikan
terhadap kualitas audit. Akuntabilitas Auditor Hal ini
dapat dilihat dari Tabel 11 bahwa -nilai adalah 0,000.
Karena lebih rendah dari 0,05, kita dapat menolak H6 dan
menyimpulkan akuntabilitas yang memiliki dampak yang
signifikan terhadap kualitas audit.
8. Kesimpulan Berdasarkan hasil, analisis dan pembahasan, dapat
menyimpulkan hal-hal berikut:
1. pengalaman kerja, independensi, objektivitas dan
akuntabilitas memiliki dampak yang signifikan terhadap
kualitas audit. P-value di bawah α = 5%.
2. Integritas dan kompetensi tidak memiliki dampak yang
signifikan terhadap kualitas audit. P-nilai di atas α = 5%.
Saran/rekomend Dalam penelitian masa depan, poin-poin berikut harus
asi peneliti dipertimbangkan.
1. penelitian masa depan harus menambahkan lebih banyak
variabel seperti etika auditor dan skeptisisme.
2. Penelitian di masa depan disarankan untuk memberikan
bobot yang berbeda untuk kuesioner jawaban berdasarkan
posisi profesional. posisi yang lebih tinggi harus memiliki
berat badan yang lebih tinggi karena mereka mewakili
akuntan publik yang lebih.
3. penelitian masa depan harus menggunakan wawancara
untuk melengkapi informasi dari kuesioner.
9. Daftar Pustaka Adiguna, M., Satria, A., & Suprayitno, G. (2015).
Faktor-faktor Yang Mempengaruhi KUALITAS Hasil
Pemeriksaan (Studi Empiris PADA Inspektorat Kabupaten
Bogor). Jurnal Aplikasi Manajemen, 13 ( 1), 56-64.
Agusti, R., & Pertiwi, NP (2013). Pengaruh Kompetensi,
Independensi Dan Profesionalisme Audit Terhadap
KUALITAS (Studi Empiris PADA Kantor Akuntan Publik
Se-Sumatera). Jurnal Ekonomi, 21 ( 03).
Arianti, KP, Sujana, E., & Adiputra, IMP (2014). Pengaruh
16
Integritas, Obyektivitas, Dan Akuntabilitas Terhadap
KUALITAS Audit di Pemerintah Daerah (Studi PADA
Inspektorat Kabupaten Buleleng). JIMAT (Jurnal Ilmiah
Mahasiswa Akuntansi S1), 2 ( 1).
Ayuningtyas, H. A & Pamudji, S. (2012). Pengaruh
Pengalaman Kerja, Independensi, Objektifitas, Integritas, Dan
Kompetensi Audit Terhadap KUALITAS Hasil. Diponegoro
Jurnal Akuntansi, 1 ( 02), 1-10.
Badjuri, A. (2011). Faktor-Faktor Yang Berpengaruh
Terhadap KUALITAS Audit Auditor Independen PADA
Kantor Akuntan Publik (KAP) di Jawa Tengah. Dinamika
Keuangan dan Perbankan, 3 ( 2).
Castellani, J. (2008). Audit Pengaruh Kompetensi Dan
Independensi Auditor PADA KUALITAS. Jurnal Trikomika,
7 ( 2).
17
BAB III
KRITIK JURNAL
A. Jurnal Utama
Kelebihan  Jurnal ini merupakan jurnal yang membahas mengenai Pengaruh
Integritas, Profesionalisme dan Pengetahuan Audit pada Auditor
Kinerja di Aceh Kantor Inspektorat Banda Aceh, Indonesia.
 Pada bagian abstrak peneliti memaparkan secara jelas dan padat
mengenai tujuan, populasi dan hasil penelitian.
 Judul jurnal dengan hasil penelitian relevan yang menjelaskan
mengenai Pengaruh Integritas, Profesionalisme dan Pengetahuan
Audit pada Auditor Kinerja di Aceh Kantor Inspektorat Banda Aceh,
Indonesia.
 Pada bagian pengantar penulis memberikan beberapa materi atau
defenisi yang di dukung dengan teori – teori yang ada.
 Pada bagian Metode Penelitian penulis menjelaskan dengan baik
mengenai pendekatan apa yang dipakai dalam penelitian tersebut,
populasi dan sampel, dan alat analisis data yang mendukung
penelitian tersebut dilaksanakan.
 Terdapat hipotesis yang dibuat pada bagian khusus dipaparkan
dalam metode penelitian.
 Teori yang disampaikan dalam penelitian diperkuat dengan pendapat
ahli, analisis dan metode – metode yang dilakukan oleh peneliti.
 Hasil dan pembahasan dari penelitian mencakup dan relevean
dengan abstrak yang berada di awal jurnal.
 Kesimpulan dan saran pada penelitian ini dibuat secara poin
sehingga lebih jelas dalam memahaminya dibandingkan dengan buat
secara penjelasan (narasi).
 Penulis memberikan rekomendasi untuk penelitian selanjutnya.
Kelemahan  Penelitian ini dipaparkan tidak menggunakan tabel-tabel pendukung.
 Jurnal ini tidak memuat mengenai Kajian Teori secara tersendiri.
 Kajian terori yang di masukan pada bagian Pendahuluan atau
18
Pengantar yang membuat pembaca harus membaca ulang atau
tedapat urutan yang kurang relevan.
 Penulis tidak memaparkan penelitian terdahulu pada bab hasil dan
pembahasan.
 Tidak terdapat rumusan masalah dalam penelitian ini
 Penulis tidak memaparkan keterbatasan yang dialami selama
penelitian berlangsung.
B. Jurnal Pembanding I
Kelebihan  Jurnal ini merupakan jurnal yang membahas mengenai Kualitas

Audit di Keuangan dan Dewan Pengawas Pembangunan di sulawesi
selatan dengan menggunakan indikator Pengalaman Auditor, Beban
Kerja dan Motivasi Auditor.
 Penelitian ini dipaparkan dengan menggunakan tabel-tabel
pendukung.
 Pada bagian abstrak peneliti memaparkan secara jelas dan padat
mengenai tujuan, populasi dan hasil penelitian.
 Judul jurnal dengan hasil penelitian relevan yang menjelaskan
mengenai Pengaruh Pengalaman Auditor, Beban Kerja dan Motivasi
Auditor Terhadap Kualitas Audit di Keuangan dan Dewan Pengawas
Pembangunan di sulawesi selatan.
 Pada bagian Material and Methode penulis penulis menjelaskan
dengan baik mengenai pendekatan apa yang dipakai dalam
penelitian tersebut, fenomena, dan jumlah populasi yang mendukung
penelitian tersebut dilaksanakan.
 Teori yang disampaikan dalam penelitian diperkuat dengan pendapat
ahli, analisis dan metode – metode yang dilakukan oleh peneliti.
 Kesimpulan pada penelitian ini dibuat secara poin sehingga lebih
19
jelas dalam memahaminya dibandingkan dengan buat secara
penjelasan (narasi).
Kelemahan  Jurnal ini tidak memuat mengenai Kajian Teori secara tersendiri.
 Kajian terori yang di masukan pada bagian Pendahuluan atau
Pengantar yang membuat pembaca harus membaca ulang atau
tedapat urutan yang kurang relevan.
 Penulis memaparkan penelitian terdahulu pada bab hasil dan
pembahasan.
 Tidak terdapat hipotesis yang dibuat pada bagian khusus tetapi
dipaparkan dalam kesimpulan.
 Penulis tidak memaparkan keterbatasan yang dialami selama
penelitian berlangsung dan rekomendasi untuk penelitian
selanjutnya.
C. Jurnal Pembanding II
Kelebihan  Jurnal ini merupakan jurnal yang membahas mengenaiDampak

Dari Auditor Pengalaman Kerja, Kemandirian, Objektivitas,
Integritas, Kompetensi Dan Aktibilitas Pada Kualitas Audit.

 Teori yang disampaikan dalam penelitian diperkuat dengan
pendapat ahli, analisis dan metode – metode yang dilakukan oleh
peneliti.
 Kesimpulan dan saran pada penelitian ini dibuat secara poin
sehingga lebih jelas dalam memahaminya dibandingkan dengan
buat secara penjelasan (narasi).
 Tidak terdapat hipotesis yang dibuat pada bagian khusus
 Penulis memaparkan keterbatasan yang dialami selama penelitian
berlangsung dan rekomendasi untuk penelitian selanjutnya.
20
Kelemahan  Penulis memaparkan penelitian terdahulu pada bab hasil dan
pembahasan.
D. Perbandingan Jurnal
Perbandingan pada Jurnal Utama dengan Jurnal Pembanding I dan Jurnal
Pembanding II .
1. Jika dilihat dari tahun terbit, jurnal utama terbit pada tahun 2018 dan jurnal
pembanding I terbit juga pada tahun 2018, dan jurnal pembanding II terbit
pada tahun 2017 sehingga pada isi materi kemungkinan terdapat kelebihan
pada jurnal utama dan jurnal pembanding I dibandingkan dengan jurnal
pembanding II.
2. Walaupun variabel independennya sama dalam ketiga jurnal ini tetapi ada
perbedaan dari segi variabel dependennya, pada jurnal utama terdapat
indikator integritas, profesionalisme dan pengetahuan audit pada auditor.
Sedangkan pada jurnal pembanding I terdapat indikator Pengalaman Auditor,
Beban Kerja dan Motivasi Auditor.dan pada jurnal pembanding II terdapat
indikator pengalaman kerja auditor, independensi, objectivitas, integritas, dan
kompetensi akuntabilitas, dan
3. Jika dilihat dari segi abstrak, jurnal Utama keunggulannya pada sisi abstrak
penulis memaparkan sumber dari data penelitian tersebut namun tidak
memaparkan metode apa yang digunakan pada penelitian tersebut, Pada jurnal
jurnal pembanding I hanya memaparkan tujuan,populasi dan hasil penelitian,
pada junal pembanding II terdapat keunggulan yaitu pada bagian abstrak
penulis tidak hanya memaparkan tujuan,populasi dan hasil penelitian, tetapi
memaparkan pula metode mengenai yang digunakan.
4. jurnal utama dan jurnal pembanding II terdapat kajian literatur yang
membahas mengenai teori – teori yang bersangkutan. Sedangkan pada Jurnal
pemanding I tidak memuat tinjauan literatur secara tersendiri namun
menggabungnya pada bagian pengantar,
5. jurnal utama menggabungkan antara hasil dan pembahasan penelitian dan
pada Jurnal pembanding I sama seperti jurnal utama yang menggabung antara
21
hasil dan pembahasan penelitian. sedangkan jurnal pembanding II
membedakan antara hasil penelitian dengan pembahasan penelitian. Pada poin
ini dapat dilihat bahwa jurnal pembanding II memiliki keunggulan karena
penulis membahas bagian pembahasan dari penelitian tersebut secara lebih
detail dibandingkan jurnal utama dan pembanding I
6. Pada bagian kesimpulan di jurnal utama memaparkan kesimpulan,
rekomendasi, dan keterbatasan yang dialami penulis selama penelitian tersebut
berlangsung. Sedangkan pada jurnal pembanding I penulis hanya memaparkan
kesimpulan dari penelitian yang dilakukan,dan pada jurnal pembanding II
penulis memaparkan kesimpulan dan rekomendasi yang berguna untuk
penelitian selanjutnya.
22
BAB IV
PENUTUP
A. Kesimpulan
Setelah saya mereview ketiga jurnal ini penulis mengetahui bahwa masing-
masing jurnal memiliki kelebihan dan kekurangan. Di satu issi kelebihan jurnal ini
adalah pembahasannya yang sangat bagus dan detail yang membuat jurnal ini cocok
digunakan mahasiswa jurusan akuntansi sebagai panduan dan pedoman untuk
menambah pengetahuan tentang penelitian sebuah kajian Auditing baik dalam
pembelajaran maupun dalam aplikasinya.
B. Saran
Saya menyadari bahwa kajian review yang telah saya lakukan ini tidak terlepas
dari kekurangan, maka saran dan kritik yang bersifat membangun dari pembaca
sangat saya harapkan sehingga dapat dijadikan bahan evaluasi untuk kedepannya
lebih baik. Akhirnya semoga kajian ini memberikan manfaat bagi pembaca dalam
menambah wawasan dalam keilmuan tentang pengkajian sebuah jurnal.
23
DAFTAR PUSTAKA
Ishak, Muhammad. 2018. The Effect Of Auditor Experience, Workload And

Motivation Auditor On Audit Quality In Financial And Development
Supervisory Board South Of Sulawesi. Jurnal IJEMSS : University of Muslim
Maros.
Gita dan Linda. 2017. Impact Of Auditor’s Work Experience, Independence,
Objectivity, Integrity, Competency And Accountibility On Audit Quality. Journal
of Economics & Business : Atma Jaya Catholic University of Indonesia.
Darwanis, dkk. 2019/ The Effect of Integrity, Professionalism and Audit Knowledge
on Auditor Performance in Aceh Inspectorate Office Banda Aceh, Indonesia.
Faculty of Economics and Business, Universitas Syiah Kuala.
24
The Effect of Integrity, Professionalism and Audit Knowledge on Auditor
Performance in Aceh Inspectorate Office Banda Aceh, Indonesia
Muhammad Amin (Corresponding Author)
Faculty of Economics and Business, Universitas Syiah Kuala
Jl. Teuku Chik Pante Kulu No.7, Kopelma Darussalam, Syiah Kuala, Kota Banda Aceh, Aceh 23373,
Indonesia
Phone: (0651) 755-3205
muhammad.amin947@gmail.com
Muhammad Arfan
Indonesia
Phone: (0651) 755-3205
Darwanis
Indonesia
Phone: (0651) 755-3205
Muslim A. Djalil
Indonesia
Phone: (0651) 755-3205
Abstract
The purpose of research is to examine the effect of integrity, professionalism and
audit knowledge on the performance of auditors of Aceh Inspectorate Office, either
simultaneously or partially. The population in this study is all auditors at the office as many
as 83 people, while the data in this study is derived from the primary source in the form of
questionnaire survey in the form of statements in a structured manner. The result of the
research shows that integrity, professionalism, and audit knowledge have positive influence
on auditor performance of the inspectorate agency of Aceh either simultaneously or partially
Keywords: Integrity, Professionalism, Audit Knowledge, Auditor Performance.
1. Introduction
One of the biggest challenges in the current reform era is to change government
management to be more effective in promoting good governance, including in the
management of state and local finances. Clean and good governance demands an
accountability system that is precise, clear, and real in ensuring the ongoing tasks of
government economically, efficiently, effectively, equitably, and eccentric or often in short
with 5E. Governments are required to be accountable for financial tasks to institutions or
interested and legitimate persons. Institutions or persons in question include the central
government, parliament, regional heads, communities and other interest groups (NGOs).
Local financial management procedures allow each program to be planned and implemented
to achieve the maximum objectives and outcomes.
22
M. Amin, M. Arfan, Darwanis, M. A. Djalil - The Effect of Integrity, Professionalism and Audit Knowledge on
Auditor Performance in Aceh Inspectorate Office Banda Aceh, Indonesia
Users of financial information of government units are governments, investors and

creditors, communities, other parties concerned about the financial statements (Suseno,
2013). The financial information required is information about whether the financial
operations are carried out properly, whether the financial reporting of an entity's audit is
reasonably presented and whether the entity has complied with existing laws and regulations,
and to see accountability in real terms, assessing the integrity, performance and
accountability of activities government. To meet the needs of these users, the financial
information presented in the financial statements needs to be audited, it is carried out by the
auditor in conducting the audit to achieve a good audit quality. Based on existing facts
indicate that the number of supervisory apparatus performing supervisory function is still less
and minimal is not proportional to the number of objects to be supervised within the
Provincial Government of Aceh, considering this area is the archipelago so that the object to
be watched is mostly located on the islands. This condition is certainly a constraint and
problems that must be faced by the supervisory officers in the Inspectorate of Aceh Province.
The four availability of supporting facilities and infrastructure that have not been adequate
such as internet network and of course this problem will have an impact on the performance
of the Regional Inspectorate in performing supervisory functions, (De Angolo, 2012). Every
auditor in carrying out the audit is very concerned about the quality of audit it produces.
Audit is one part of the supervision, in practice the audit consists of the act of seeking
information about what is being carried out within an agency examined, comparing the
results with established criteria and approving or rejecting the results by providing
recommendations on corrective actions. audit quality can be achieved if the auditors are
obedient to the code of ethics reflected by the attitude of competence, professionalism,
independence, integrity and accountability. Code of conduct is the norms that every examiner
must comply with during his / her duties. In order to obtain a quality audit report of course
required the integrity of the auditors in carrying out its audit duties. Integrity is the quality
that underlies public trust and is a benchmark for members in testing all decisions taken,
Mulyadi (2012: 56). Then Sukriah et al, (2013) argued that integrity is necessary so that
auditors can act honestly and decisively in the implementation of the audit. Alim et al, (2014)
states that collaboration with an object of prolonged and repeated examination may lead to a
vulnerability to the independence of the auditor. The various facilities provided by the
examination object during the assignment may also affect the integrity of the auditor, and it is
not impossible that the auditor becomes dishonest in disclosing the facts that indicate the low
integrity of the auditor. Sukriah et al's (2013) research on integrity gives results that there is
no effect of integrity on the quality of the results of examination, while Mabruri's (2013)
study states that integrity can affect audit quality. In addition, the auditor's integrity factor,
especially in improving audit quality, can generate trust from the public and also become a
benchmark for members in testing all decisions taken, also less good, so the auditor should be
able to be honest, courageous, wise and responsible in carrying out audit, so that will get the
audit results that really fit with the findings in the field.
The integrity of the auditor should reflect the auditor's honesty in carrying out the
audit task, an auditor must dare to disclose the findings to the public or other authorities in
the context of transparency in the management of state finances. Integrity and commitment of
the auditor is an indicator to determine whether the bad attitude of an auditor's behavior in
carrying out its duties and obligations in government. The auditor is required to always
remember with his oath and promise, so as not to neglect the duty of his obligations, and not
to do something that is against his duties and obligations in government.
23
BRAND. Broad Research in Accounting, Negotiation, and Distribution
Volume 9, Issue 2, 2018, ISSN 2067-8177
2. Literature Review
Auditor Performance
Etymologically, performance comes from the word (performance). As has been stated
by Mangkunegara (2010: 67) that the performance comes from the word job performance or
actual performance (work performance or achievement that actually achieved someone) is the
work in quality and quantity achieved by an employee in performing their duties in
accordance with assigned responsibilities. Trisnaningsih (2007) states that performance or
work performance is a work achieved by a person in carrying out the tasks assigned to him
based on the skills, experience and seriousness of the time measured by considering the
quantity, quality and timeliness. Employee performance / auditor's performance can be
measured by a certain measurement (standard) where quality is related to the quality of work
produced, while quantity is the amount of work produced within a certain period of time, and
the timeliness is the conformity of the planned time. Trisnaningsih (2007) also states that
employee performance is a measure that can be used to define the comparison of the results
of the implementation of tasks, the responsibilities given by the organization in a certain
period and can be used to measure the performance of work or organizational performance.
Auditor performance is an action or execution of inspection tasks that have been completed
by the auditor within a certain time. Performance of auditors according to Mulyadi (2012: 11)
is an accountant, both public and government who conduct an objective examination of the
financial statements of a company or other organization in order to determine whether the
financial statements present fairly in accordance with accounting principles applicable
general, in all material respects, the financial position and results of operations of the
organization. Santoso (2010: 77) states that the performance of auditors is the work achieved
by an auditor in carrying out his duties, in accordance with the responsibilities given to him
and become one of the benchmarks used to determine whether a job done will be good or
vice versa, which aims to achieve the goals of the organization.
Integrity
It refers to a qualification that underlies public trust and is a benchmark for members
in testing all their decisions. Integrity requires an auditor to be honest and transparent,
courageous, prudent and responsible in conducting audits. These four elements are needed to
build trust and provide the basis for reliable decision-making (Pusdiklatwas BPKP, 2004 in
Sukriah, et al, 2013). According to Mulyadi (2012: 56), integrity is a quality that underlies
public trust and is a benchmark (banchmark) for members in testing all decisions taken.
Integrity requires that one be honest and honest without sacrificing the secrets of recipients of
service, service and public trust should not be overcome by personal gain. The integrity
indicator is the auditor's honesty in performing its duties, auditor's audacity to disclose the
problem and wise attitude of the auditor.
Professionalism
It denotes as an auditor in carrying out its duties and responsibilities is necessary,
where professionalism attitude will reflect if the employee concerned can behave and behave
like a person who has been professional in carrying out the task, so as to separate between
personal interests and the interests of the organization. In the opinion of Kalbers and Fogarty
(1995) in Wahyudi and Mardiyah (2005: 5) professions and professionalism can be
distinguished conceptually. Profession is a type of work that meets several criteria, while
professionalism is an important individual attribute without seeing a job is a profession or
not. As a professional, employees at the Office of the Aceh Inspectorate acknowledge their
responsibility to the leadership as well as the community, including to behave respectably,
even though this is a personal sacrifice.
24
Professionalism is a concept to measure how professionals perceive their profession

as reflected through their attitudes and behavior as an employee. Professionalism is one of the
requirements that must be met and owned by an employee where this will affect the attitude
and persistence in running the profession as an independent employee. (Yendrawati, 2008:
76). In a general sense, a person is said to be professional if it meets three criteria, that is
having the expertise to perform the task in accordance with his field, performing a task or
profession by setting the standard in the field of profession concerned and carrying out his
professional duties by complying with established professional ethics. Profession and
professionalism can be distinguished conceptually (Lekatompessy, 2003). Profession is a type
of work that meets several criteria, while professionalism is an important individual attribute
regardless of whether a job is a profession or not. A professional employee must fulfill his or
her responsibilities to the organization, leadership and community.
Audit Knowledge
According Sucipto (2007: 7), it is the ability to control auditors or auditors
accountants to the audit field (analyzing the company's financial statements). Meanwhile
according to Herawaty and Susanto (2008), audit knowledge is a very important thing that
can affect the auditor in making decisions. Knowledge is one of the keys to work
effectiveness (Herawati and Susanto, 2008). Teaching can be gained from formal and
informal fields gained from universities and forwarded to advanced auditor education. The
auditor may also learn from the execution of his audit practice duties and feedback from his
audit opinion. Variations of feedback in the audit are obtained from the review, the
environment, and the quantity and quality of the audit tasks performed. Such audit practices
and feedback are considered part of the experience.
3. Research Method
Research Design
According to Sekaran and Bogie (2013: 152) it is a set of rational decision-making
options, related to the purpose of the study, its location, the appropriate type of research, the
degree of manipulation and control of the researcher, the temporal aspect and the level of data
analysis.
Population and Sample Research

The population in this study is the auditors working in the Office of the Inspectorate
of Aceh. The total population in this study amounted to 83 people. Therefore, this study used
the census method in determining the number of samples.
Data Analysis Tools

Hypothesis testing using multiple linier regression analysis method with the help of
SPSS software, with the formula as follows:
Y = β + β1X1 + β2X2 + β3X3 + ε
Where:
Y = Performance Auditor
β = Constants
X1 = Integrity
X2 = Professionalism
X3 = Audit Knowledge
b = regression coefficient
ε2 = error term
25
4. Results And Discussion

Multiple Linear Regression
For the purpose of analyzing the effect of integrity, professionalism and audit
knowledge, the output of multiple linear regression coefficients through SPSS assistance are:
Y = 2,340 + 0,154X1 + 0,153X2 + 0,100X3
Based on the regression equation means that the constant of 2,340 means that if the
integrity (x1) of professionalism (x2) and knowledge of job audit (x3), is considered constant,
then the performance of the auditor at the Inspectorate Office of Aceh is 2,340 in Likert scale.
Simultaneous Hypothesis Testing

The results of the Simultaneous Tests prove that β1 = i ≠ 0, Ho is rejected and Ha
accepted. This means that integrity and professionalism and audit knowledge together affect
the performance of auditors at the Office of the Inspectorate of Aceh.
The basis of acceptance of hypothesis test results can be seen from the results of
multiple linear regression test obtained β1 = 0.154, β2 = 0.153, β3 = 0,100, then β1, β2, β3 ≠
0. Thus Ho rejected or Ha accepted, meaning that integrity, professionalism and knowledge
audits collectively affect the performance of auditors of the Office of the Inspectorate of
Aceh.
The result of the research proves that integrity and professionalism and audit
knowledge together influence to auditor performance at Inspectorate Office of Aceh, this can
be seen from determination coefficient value (R2) of 0,566. This means that 56.6% of the
changes in the dependent variable (the quality of financial statements) can be explained by
changes in integrity factors (X1), professionalism (X2), and audit knowledge (X3), while the
rest is 38.5% the performance of the auditor is explained by other variables not included in
this research model.
Effect of Integrity on Auditor Performance

The result of this research indicated that auditor performance can be explained by
integrity variable with coefficient value 2 0,154, or 2 ≠ 0, so there is influence of integrity
to auditor performance at Office of Inspectorate Aceh. The result of the research can be
explained that the higher the integrity possessed by the auditor in carrying out its audit duties
will give effect to the improvement of auditor performance at Inspectorate Office of Aceh.
Effect of Professionalism on Auditor Performance

The result of the research shows that the coefficient value of β3 for professional
variable is 0,153, or 3 ≠ 0, so there is influence of professionalism to auditor performance at
Inspectorate Office of Aceh. The results can be explained that the higher the auditor uphold
the value of professionalism will give effect to the improvement of auditor performance at the
Office of Inspectorate Aceh.
Effect of Audit Knowledge on Auditor Performance

The outcome of research is got coefficient value 4 equal to 0,100, or 4 ≠ 0, so there
is influence of audit knowledge to auditor performance at the agency. The results can be
explained that the higher audit knowledge owned by the auditor will give effect to the
improvement of auditor performance at the Office of Inspectorate Aceh. The results of this
study are consistent with the findings of Salsabila and Prayudiawan (2011), which proves that
a knowledge can affect the relationship of accountability with the quality of the work of the
auditor if the complexity of the work to be faced medium / medium. The Standard Public
Accountant Standard (SPAP) 2001 on general standards, explained that in conducting audits,
the auditor should have sufficient expertise and knowledge structure. Based on the research it
26
can be said that the audit knowledge in doing a job will affect the auditor to select errors and
detect the risks that will occur during the auditing process. The results obtained auditor will
be able to influence the decision to be taken (Salsabila and Prayudiawan, 2011: 158).
5. Conclusions, Limitations, And Recomendations

Conclusions
1. Integrity, professionalism, and audit knowledge have a simultaneously significant
influence on the performance of auditors in the Office of Inspectorate Aceh.
2. Integrity affects the performance of auditors at the agency.
3. Professionalism affects the performance of auditors at the Office of the Inspectorate
of Aceh. Fourth, audit knowledge affects the performance at the Aceh Inspectorate
agency.
Limitations
1. The data analyzed in this research using the instrument, that is the questionnaire so
that the conclusion taken only based on the data collected through the questionnaire.
Questionnaire design may be less good, so the respondent still difficulty in giving
response when filling questioner.
2. The scope of research is very limited only in the Office of the Aceh Inspectorate and
with a small number of respondents.
Recommendations
1. For further research, it is expected to use a more complete instrument, not only
questionnaires but also conducting interviews with resource persons;
2. It is expected that the scope of the study is expanded not only to the Office of the
Aceh Inspectorate, but it can be expanded again;
3. For practitioners, it is expected for Inspectorate management to recruit auditors who
really have high integrity, be professional in carrying out duties and have adequate
audit knowledge.
References
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Independence on Audit Quality with Auditor Ethics As Moderation Variables. SNA X.
Makassar. Indonesia Deis, D.R & G.A. Groux. (2012). Determinants of Audit Quality
in the Public Sector. The Acounting Review. July, 462-479.
Herawaty A. & Susanto, Y.K. (2008). Knowledge Professionalism of Public Accountant in
Detecting Errors, Professional Ethics and Materiality Level Consideration. Trisakti
School of Management, Jakarta. Indonesia.
Lekatompessy, J.E. (2003). Relationship Professionalism with the Consequences:
Organizational Commitment, Job Satisfaction, Job Performance and Moving Desire
(Empirical Study in the Environment of Public Accountants). Journal of Business and
ccounting, 5 (1), 69-84.
Mabruri, H. (2013). Anaslisis Factors Affecting the Quality of Audit in Local Government.
Unpublished Thesis. Sebelas Maret University, Solo. Indonesia.
Mangkunegara. A. P. (2010). Human Resource Management.: 10th. Edition. Rosdakarya
Publishing, Bandung, Indonesia.
Mulyadi. (2012). Auditing, Volume 1. Sixth Edition ,Salemba Empat. Jakarta, Indonesia
Salsabila, A., & Prayudiawan, H. (2011). The Influence of Accountability of Audit and
Gender Knowledge on Internal Auditor Work Quality (Empirical Study on
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Inspectorate of DKI Jakarta Province). Journal of Accounting Studies & Research, 4

(1), 142-165.
Santoso, I. (2009). Intermediate Accounting (Intermediate Accounting). Bandung, Indonesia :
PT. Refika Aditama Publishing Firm
Sakaran, U., & Roger, B. (2013). Research Methods for Business. United Kingdom: Jones &
Wiley & Sons Ltd.
Sucipto. (2007). Financial Performance Assessment, Journal of Accounting University of
North Sumatra, 8 (1), 45-51.
Sukriah, I., Ikram, & B. A. Inapty. (2013). The Influence of Work Experience, Independence,
Objectivity, Integrity and Competence To Quality: The results of the examination.
National Symposium on Accounting XII, Palembang.
Suseno, N.S. (2013). Literature Review on The Effect of Independence, Size of Public
Accountant Office Toward Audit Quality and Its Impact on Public Accountant
Reputation. Journal of Applied Sciences Researches, 9 (1), 62-66.
Trisnaningsih, S. (2007). Independence of Auditors and Organizational Commitment as
Mediation Influence of Understanding Good Governance, Leadership Style and
Culture of Organization to Auditor Performance. National Symposium on
Accounting X. Makassar
Wahyudi, & Mardiyah. (2006). Accounting Professionalism and Accounting Education
Process in Indonesia. Jakarta, Indonesia: LP3ES Library.
Yendrawati, R. (2006). Analysis of Relationship Between Auditor Professionalism and
Materiality Level Consideration in the Financial Statement Auditing Process. Journal
of Accounting and Investment, 7 (2), 219-242.
28
e-ISSN 2614-3828 p-ISSN 2614-3887
THE EFFECT OF AUDITOR EXPERIENCE, WORKLOAD AND

MOTIVATION AUDITOR ON AUDIT QUALITY IN FINANCIAL
AND DEVELOPMENT SUPERVISORY BOARD
SOUTH OF SULAWESI
MUHAMMAD ISHAK
University of Muslim Maros
Email : ishak0136@gmail.com
Paper ID : 62-1-2-20180603
ABSTRACT
Purpose of this research is to know the simultaneous effect of auditor experience, workload
and motivation auditor on the quality of the audit results on The Financial and Development
Supervisory Board in South of Sulawesi. Population in this research is auditor of The Financial and
Development Supervisory Board in South of Sulawesi. The results of this study indicate that: (1)
Simultaneous Audit experience, Workload and Motivation Auditor has a significant impact on the
quality of the audit results show the value of F 14.482 and significance of the correlation value of
0.000. (2) Audit Experience has significant influence on the quality of audit with a value of 0.002,
Workload does not have a significant effect on the quality of audit with a value of 0.122 and
Motivation Auditor has a significant influence on the Quality Audit with significant value of 0.011.
(3) The most dominant variable influence on the value of Quality Audit Standards largest beta
coefficient 0.368 or 36.8%, is Motivation Auditor.
Keywords: Audit experience, workload, motivation auditor, and the quality of the audit
INTRODUCTION and Tjahjono (2011) Internal auditors

The Financial and Development conducting operational audits, management
Supervisory Board as an internal government audits and performance audits will perform
auditor plays an important role in promoting the function as a quality assurance function in
corruption eradication efforts. The Financial order to assist management to ensure
and Development Supervisory Board Auditor efficiency and effectiveness .
is a Government Internal Supervisory In order to support its professionalism,
Apparatus which is one of the important the auditor in performing its audit duties
elements of government management in the should be guided by the audit standards
framework of good governance in order to established by the Indonesian Institute of
optimize its role as the implementation of Accountants, ie general standards, field work
good governance. Ulum (2008) in Wulandari standards and reporting standards. The
DOI : 10.3828/IJEMSS/v1i2.12
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e-ISSN 2614-3828 p-ISSN 2614-3887
general standard is a reflection of the and experience in the industries they audit
personal qualities that an auditor must (Arens et al, 2004). Experience also gives
possess which requires the auditor to have impact to every decision taken in the
sufficient technical skills and training in implementation of the audit so that expected
performing the audit procedures. every decision taken is the right decision. It
Muliani (2010) the influence of indicates that the longer the working period
independence, experience, due professional owned by the auditor the auditor will be the
care, and accountability to audit quality better the quality of the resulting audit.
shows that the auditor's work experience has Budi, et al. (2004) and Oktavia (2006)
a significant effect on audit quality. While on work experience gave results that there
Fatwa (2012) the influence of work was no effect of work experience on auditor
experience, independence, objectivity, decision making, while Suraida (2005) stated
integrity and auditor competence on the that audit experience and competence have
quality of examination results showed that the an effect on professional skepticism and
work experience had a significant positive accuracy of public accountant auditor's
effect on the quality of examination. opinion. Similarly, Asih's (2006) study found
The inherent work experience of the that the auditor's experience both from the
auditor is not a guarantee that the auditor can old side of work, the number of tasks and the
improve the quality of examination. Alim, et number of audited firms has a positive
al. (2007) states that cooperation with over- influence on auditor expertise in auditing.
repetitive and repeated inspection objects Herliansyah et al. (2006), from the study
may create a vulnerability to the auditor's found that the experience of reducing the
independence. Not to mention the various impact of information is irrelevant to judgment
facilities provided by the examination object auditors.
during the assignment can affect the auditor's In addition to experience factors that
objectivity, and it is not impossible that the have an important role for improving the
auditor becomes dishonest in expressing the expertise of auditors, namely in an effort to
facts that indicate the low integrity of the develop the behavior and attitude of an
auditor. It is therefore of interest to conduct auditor. As psychologists have pointed out,
research on the effect of audit experience, that development is an increasing potential
workload, and auditor motivation on audit for three stakes. They also point out that a
quality. development can be described as a process
In accordance with the general that brings a person to a higher pattern of
standards in the Standards of Professional behavior (Knoers & Haditono, 1999 in Asih,
Public Accountants that auditors are required 2006). In this case the development of
to have sufficient work experience in the experience obtained by auditors based on the
profession they are engaged in, and are theory shows a positive impact for the
required to meet the technical qualifications addition of three behaviors that can be
DOI : 10.3828/IJEMSS/v1i2.12
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realized through the expertise to have more will affect the quality of the resulting audit.
mature skills. The experiences gained by the The large number of these clients creates a
auditor allow for the development of the high workload for auditors and tight time
potential of the auditor through a process that budgets can degrade the auditor's ability to
can be learned. discover material faults and report violations
Febrian (2015) in the influence of audit in the client's accounting system. According
rotation, workload, and specialization on audit to Lopez and Peters (2012: 140) such
quality shows that auditor workload positively conditions increase the chances for
influence to audit quality. While Liswan managers or manipulate the financial
(2011) in the influence of workload and process. This identifies that the workload
auditor specialization on audit quality with the coupled with limited audit time may degrade
audit committee shows that the workload has the quality of the audit.
a negative effect on audit quality. Nistri (2014) the influence of
The high workload can lead to fatigue competence, independency, and motivation
and the emergence of dysfunctional audit on audit quality indicates that the motivation
behavior so as to decrease the auditor's of auditor work has a significant effect on
ability to find errors or report irregularities. audit quality. While Ardini (2010) in the
Lopez (2005) found that the audit process influence of competence, independence,
performed when there is workload pressure accountability and motivation on the quality of
will result in lower audit quality compared to auditors show that the auditor's work
when there is no workload pressure. A motivation does not significantly affect the
possible consequence of workload audit is quality of audit quality.
the decrease in audit quality and earnings According to Mills (1993: 30), the
quality (Hansen et al., 2007). Therefore, it is auditor's motivation in conducting the audit is
interesting to examine the effect of workload basically to continue and sustain the
on audit quality. profitable business. Motivation also arises
Auditors who have multiple clients, busy because it believes that the auditor can
schedules and work under pressure will perform the audit, in addition to the existence
create workloads that result in decreased of customer demand and the existence of
effectiveness and work efficiency. Hansen et commercial needs. Audit quality will be high if
al. (2007) argues that the audit capacity the desire and needs of auditors who make
stress workload is associated with the the motivation work can be fulfilled.
addition of new clients coming from the Organizational compensation can be
disbandment of Anderson following the Enron rewarded according to the profession, will
case resulting in a negative impact on audit lead to audit quality because they feel that
quality. the organization has been concerned with
Adityasih (2010: 3) also believes that their needs and work expectations.
the number of clients handled by the auditor
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Audits should be carried out by

someone or more who has sufficient technical MATERIAL AND METHOD
skills and training as an auditor. The auditor The approach of research conducted is
should possess and improve knowledge of quantitative research that is causality,
audit methods and techniques and all matters Subyantoro and Suwarto (2007), causality
concerning governance such as government research aims to investigate possible causal
organizations, functions, programs and relationship of a phenomenon. The
activities (BPKP, 1998). The expertise of population in this study were all auditors
auditors by Tampubolon (2005) can be working in the office of The Financial and
obtained through continuing education and Development Supervisory Board South
training and adequate experience in Sulawesi Province as much as 87. The
conducting audits. sampling technique in this study using census
Competence and independence is a method that is all the population also use as a
standard that must be met by an auditor to be sampel, Indriantoro and Supomo (1999: 115).
able to audit well. However, not necessarily
the auditor who has both of the above will
have a commitment to audit well. As said by RESULT AND DISCUSSION
Goleman (2001), only with the motivation of Descriptive statistics of each variable
an auditor will have a high fighting spirit to can be seen in the attachment. Brief
achieve goals and meet the existing description on the results of descriptive
standards. In other words, motivation will statistical calculations processed by using
encourage a person, including auditors, to SPSS version 2.2 that produces statistical
achievement, commitment to the group and description of research variables in table 1 as
have high initiates and optimism. follows:
Table 1. Statistics Descriptive
Descriptive Statistics
Std.
N Range Minimum Maximum Mean Deviation Variance
Statistic Statistic Statistic Statistic Statistic Std. Error Statistic Statistic
Y 49 1,00 3,50 4,50 4,0153 ,03494 ,24457 ,060
X1 49 1,50 3,38 4,88 4,1478 ,04860 ,34023 ,116
X2 49 1,20 3,20 4,40 3,7633 ,04069 ,28482 ,081
X3 49 1,30 3,60 4,90 4,1102 ,04075 ,28522 ,081
Valid N
49
(listwise)
Descriptive statistics as follows: maximum value of 4.88 average answers

1. Audit experience (X1) with the amount of 4.1478 and standard deviation of
data (N) of 49, minimum value of 3.38 0.34023. By looking at the average value
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in the range of minimum and maximum variable of auditor's motivation is said to

values, and the standard deviation or be normal distribution.
variation of data distribution is in the 4. The quality of the audit result (Y) with the
region of 34.02%, then the audit amount of data (N) of 49, the minimum
experience variable is said to be normally value of 3.50 maximum value of 4.50
distributed. average answers 4,0153 and standard
2. Auditor workload (X2) with the amount of deviation of 0.24457. By looking at the
data (N) of 49, minimum value of 3.20 average value that is in the range of
maximum value of 4.40 average answers minimum and maximum value, and the
3.7633 and standard deviation of standard deviation or variation of data
0.28482. By looking at the average value distribution is in the region of 24.45%,
that is in the range of minimum and then the audit quality variable is said to
maximum values, and the standard be normally distributed.
deviation or variation of data distribution
Influence of Audit Experience,
is in the region of 28.48%, then the
Workload, and Auditor's Motivation to Quality
workload variable is said to be normally
of Audit Result At Financial and Supervisory
distributed.
Board South Sulawesi Province
3. Motivation auditor (X3) with the amount of
Representative, analyzed by using multiple
data (N) of 49, minimum value of 3.60
linear regression method. Data processing
maximum value of 4.90 average answer
using Statistical Package for the Social
4.1102 and standard deviation of
Science (SPSS) 2.2. The results of multiple
0.28522. By looking at the average value
linear regression are presented in table 2
that is in the range of minimum and
below:
maximum values, and the standard
deviation or variation of data distribution
is in the region of 28.52%, then the
Tabel 2. Coefficients
a
Coefficients
Model Unstandardized Standardized
Coefficients Coefficients
B Std. Error Beta
(Constant) .940 .468
X1 .258 .078 .359
1
X2 .189 .120 .220
X3 .315 .119 .368
a. Dependent Variable: Y
Based on the results if the regression data obtained then the regression equation is:
Y=0,940 (α)+0,258 (X1)+0,189 (X2)+0,315 (X3)
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Tabel 3. Model Summary

b
Model Summary
Model R R Square Adjusted R Std. Error of the
Square Estimate
a
1 .701 .491 .457 .18017
a. Predictors: (Constant), X3, X1, X2
b. Dependent Variable: Y
Based on the calculation of the Effect of Audit Experience (X1) on Quality
coefficient of determination, it can be said of Audit (Y)
that the correlation between audit experience, Based on the results of this study that,
workload, and auditor's motivation to the the more work experience owned by
quality of audit results obtained correlation Financial and Development Supervisory
coefficient value R = 0.701 because the value Board auditor of South Sulawesi province, the
of R positive and close to 1, means there is a auditor can take the right decision so that the
positive and moderate relationship between audit results provided by an auditor will be
audit experience , workload, and auditor said to be qualified. This is supported by the
motivation on the quality of audit results. Behavioral Decision Theory developed by
Then the value of determination Bouditch and Buono (1990) in Mayangsari
coefficient R2 = 0,491 indicating that as many (2003) which explains the relationship
as 49,1% variation of audit result quality between a person's behavior in the decision
influence by audit experience, workload, and making process. Experience is one important
auditor motivation. While the rest as much as part that must be owned by an auditor so that
50.9% influenced by other variables that are decision making in giving opinion of audit
not examined. result done more accurate.
Based on the results of simultaneous The results of this study also supports
test (Test-F) presented in the table above, it research conducted by Alim, et al (2007)
can be seen that F count = 14,482, while the indicates that the auditor's experience will be
value F table = 2.81. Since the value of F the better and also increased the quality of
count = 14,482> F table = 2,81, and has audit generated. Similarly, presented in the
significance count (sig) = 0,000 <α = 0,05. research results Herliansyah, et al (2006)
These results indicate that simultaneously or shows that the experience of reducing the
together independent variables Audit impact of information is not relevant to the
Experience (X1), Workload (X2), and judgment auditor. Kidwell, et al (1987) in Budi
Motivation Auditor (X3) have a significant et al (2004) found that managers with longer
influence on the bound variables of Quality work experience had a positive relationship
Audit Results in BPKP South Sulawesi with ethical decision making. In contrast to
Province. research conducted by Budi, et al (2004) that
work experience has no effect on
professional commitment or decision making.
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Effect of Auditor Workload (X2) on Quality year ending in December. Fatigue and tight
of Audit (Y) time budgets can degrade the auditor's ability
Based on the results of this study, the to find fault or report irregularities.
objectives, behavior, and characteristics of an
auditor in the decision-making process have Influence of Auditor Motivation (X3) on
an impact with the number of workload being Quality of Audit (Y)
experienced by the auditor. So that the Based on the results of this study, that
results of the audit process conducted to the motivation of work owned by the Financial
produce a maximum impact on decision and Development Supervisory Board of
making. In fact the auditor is burdened with South Sulawesi Province auditor South
the managerial concept applied by the Sulawesi province, the auditor can take the
Financial and Development Supervisory right decision so that the audit result given by
Board of South Sulawesi Province with the an auditor will be said to be qualified. This
target of work that must be maximized in a can be supported by the Behavioral Decision
short time, in this case the characteristics of Theory developed by Bouditch and Buono
individual auditors affected by the emphasis (1990) in Mayangsari (2003) which explains
of Standard Operational Procedures applied the relationship between a person's behavior
by the Financial and Development in the decision making process. Motivation of
Supervisory Board of South Sulawesi work is a strength owned by an auditor to
Province . This can not be supported / achieve, commitment to the group and have
rejected by Behavioral Decision Theory, this the initiative and optimism is high, so as to
is a theory developed by Bouditch and Buono provide the right decision from the results of
(1990) in Mayangsari (2003) that describes the audit.
the relationship between a person's behavior The results of this study are supported
in the decision-making process. by Goleman's (2001) research in Ardini
The results of this study were supported (2010) as it is said that only motivation will
by a study conducted by Lopez (2005) who make a person have a high fighting spirit to
found that the audit process performed when achieve goals and meet the existing
there was workload pressure would result in standards. In other words, motivation will
lower audit quality compared to when there encourage a person, including auditors for
was no workload pressure. The workload achievement, commitment to the group and
showed the work load faced by an auditor. have high initiative and optimism. Improper
Workload can be seen from the number of response or follow-up of the audit report and
clients to be handled by an auditor or the the resulting recommendations will decrease
limited time available to carry out the audit the officer's motivation to maintain audit
process. Lopez (2005) defines workload as a quality. Audit quality will be high if the wishes
"busy season" occurring in the first quarter of and needs of the auditor who made the work
the year as many companies have a fiscal motivation can be met. The compensation of
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the organization in the form of rewards Board of South Sulawesi Province auditor
according to their profession, will lead to audit in this case the hypothesis is accepted.
quality because they feel that the
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Journal of Economics & Business
IMPACT OF AUDITOR’S WORK EXPERIENCE, INDEPENDENCE,

OBJECTIVITY, INTEGRITY, COMPETENCY AND
ACCOUNTIBILITY ON AUDIT QUALITY
Gita Sulistya Ningrum1*

Atma Jaya Catholic University of Indonesia
Emai: sulistyagita@yahoo.com
Linda Kusumaning Wedari2

Atma Jaya Catholic University of Indonesia
Email : lindakusumaningwedari@yahoo.com
Received: August 15, 2016 Accepted: February 11, 2017 Published: April 26, 2017
ABSTRACT
The objective of this research is to observe the impact of auditor’s work experience,
independence, objectivity, integrity, competency and accountability on audit quality.
The population considered in this research consists of active auditors who work in public
accounting offices in Indonesia. We use convenience sampling as our sampling method. The
sample size in this research is 175 auditors. By using multiple linear regression, we found the
R-squared value to be 0.828 or 82.8%, and it shows that work experience, independence,
objectivity and accountability have significant impacts on audit quality, but the impacts of
integrity and competency on audit quality are statistically insignificant. 1
Keywords: Experience, Independence, Objektivity, Integrity, Competence, Accuntability,

Audit Quality
1. INTRODUCTION
The financial statement prepared by management is a reflection a company’s general

condition regarding management’s performance in managing the funds invested by owners,
and it reflects a company’s financial level. The financial statement is used by several external
and internal users as it is used to make economic decision (Hastuti, 2010).
Published Online: April 2017

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© Faculty Economics and Business Atma Jaya Catholic University of Indonesia, 2017
2017 Published by Atma Jaya Catholic University. This is an open access article www.jebi-atmajaya.com
Peer-review under responsibility of the Team Editor Journal of Economics and Business.
According to FASB, the most important characteristics that must be present in a
financial statement are relevance and reliability. These two characteristics are very difficult to
measure, so users need a third party’s service, that is an independent auditor who makes sure
that the financial statement is relevant and reliable (Singgih & Bawono, 2010). The auditor’s
service can increase the users’ confidence in the financial statement (SFAC No. 1) and that
confidence forces auditors to pay attention to their audit quality (Castellani, 2008). De Angelo
(1981) defines audit quality as the probability the auditor finds and reports violations in the
client’s accounting system. This probability is affected by the auditor’s technological skills,
the accounting procedure used, the sampling process and several other factors. Knowledge,
skills, sufficient work experience and sufficient time allocation to finish the audit process are
also factors that can affect audit quality.
2. LITERATURE REVIEW
Attribution Theory
The attribution theory explains how a person’s understanding of the events around them are
affected by knowing the reason the events happen. In attribution theory, it is explained that
there are behaviors that are related to an individual’s attitude and characteristics (Ayuningtyas
& Pamudji, 2012). From this statement, it can be stated that by observing a person’s behavior,
we can determine a person’s attitude or characteristics and predict the person’s reaction to
situations. It is also explained by Luthans (2005) as cited in Ayuningyas & Pamudji (2012)
that a person will build perceptions regarding other people and the situations around them
which will affect the person’s behavior in social situations.
Professional Ethics
In etymology, the word ethics come from the Greek ethos (plural: ta etha), which means
“tradition” or “habit”. Ethics is related to good daily habits that is in a person or society. Good
habits are applied as rules or norms that are spread, known, understood and taught in society.
Ethics are understood as teachings on how humans should live, as well as rules and violations
of human behavior (Keraf, 2010, p. 14-15).
According to IAPI (2011, 100, p. 1-2) one of the aspects that differentiates public
accountants from other professions is professional responsibility to public interests. This
makes a public accountant’s responsibility to be not limited to the clients. When your action
affects public interests, it is very important to obey and apply all basic principles and
professional ethical codes. Every auditor must obey basic professional ethics according to
SPAP section 100, which is integrity, objectivity, competency, undisclosed and
professionalism principle.
Auditor Work Experience

Work experience is the factor that affects business growth the most. The relationship between
them is that high work experience causes business growth to increase (Sulaeman, 2014). In
general, the more experience an auditor has, the higher their audit quality will be compared to
a new auditor. It is assumed that an experienced auditor will be able to do a better job than an
inexperienced one. Experience build skills, both technically and psychologically (Singgih &
Bawono, 2010).
In the auditing process, an auditor must obtain sufficient business knowledge to
identify and understand events, transactions and events that can have an impact on the
financial statement or the audit statement. Knowledge regarding the client’s business entity is
2017 Published by Atma Jaya Catholic University 20

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usually obtained from an auditor’s experience in the entity or industry, as well as details
obtained from the company (Hery, 2011, p. 76-79). According to Kaplan, O’Donnell & Arel
(2008) an auditor’s professional working experience tends to affect their evaluation when they
integrate evidence from management with the one obtained from an independent source.
Experienced auditors do not easily believe the information given by management that
supports management’s self interest. Auditors will access information from management
thoroughly when there are some persuasion efforts from management.
Auditor Independence
Independence is one of the most important characteristics for an auditor and is the basic of
integrity and objectivity principles. The reason why there are many financial statement users
who depend on external audit reports is because they expect an unbiased view from the
auditor (Elder et al., 2011, p. 74). An independent auditor is an auditor that is not easily
influenced because they do their job for the public (compared to an internal auditor. Auditors
are obligated to be honest not only to company managers and owners, but also creditors and
other users that put their trust on the audit statement (IAPI, 2011, SA Seksi 220, PSA No.4, p.
220.1).
Auditors are not allowed to be bias towards any party because their opinion regarding
the appropriateness of the financial statement will be questioned if they are not truly
independent (Badjuri, 2011). Independence is also a characteristic that an auditor should have
so that they are not easily influenced when they are doing their job (Agusti & Pertiwi, 2013).
Therefore, independence is a main principle that an auditor should have to gain the public’s
trust.
Auditor Objectivity
According to Badan Pemeriksaan Keuangan Republik Indonesia rule number 01 year 2007
regarding Public Financial Audit Standards, being objective is a way to think impartially,
intellectually honest and free from conflict of interest (Arianti, Sujana, dan Putra, 2014).
Objectivity is needed so that auditors can act fairly without any influence from pressure or
requests from certain parties who need the audit statement (Sukriah et al., 2009).
Primaraharjo dan Handoko (2011) explained that IAI stated in Indonesia that when
dealing with situations and practices that are related to objectivity, there are several
considerations that need to be given to the following factors.
1. If an independent auditor is in a situation when they may get pressure, their objectivity
can be affected.
2. Appropriateness must be used to determine standards that can identify relationships that
can affect a person’s objectivity.
3. Relationships that can make suspicions, bias or any other factors that can affect
objectivity must be avoided.
4. Independent auditors are obligated to make sure that involved parties obey the objectivity
principle.
5. Independent auditors must not accept not offer any presents that can affect
professionalism and their relationship with involved parties. They must avoid situations
that can ruin their professionalism.
Auditor Integrity
Primaraharjo dan Handoko (2011) states that an auditor must not gain personal benefits from
the public’s trust. In reality, the integrity principle accepts negligence and honest mistakes,

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but not fraud nor disobeying the principles. Integrity can be measured based on what is right
and fair. When auditors are in a situation where there are no rules, standards or guidelines, or
when they are facing conflicting opinions they must decide whether their decisions and
actions are consistent with their integrity as an independent auditor.
Integrity is the quality that is the basis of public trust and is a guideline for auditors when
testing their decisions (Ayuningtyas & Pamudji, 2012). According to Pusdiklatwas BPKP
(2008, p. 21) the integrity principle states that auditors need to have characteristics that are
based on honesty, courage, wisdom and responsibility to build confidence that leads to
reliable decisions. Sukriah et al. (2009) states that integrity is extremely important so that
auditors can act honestly during the audit process.
Auditor Competency
Auditor competency represents auditors that can explicitly audit objectively and accurately
with sufficient experience and attention to detail. Auditors with a higher education will have
more knowledge in their field, which means they can understand problems more thoroughly.
In addition, with more knowledge, it is easier for auditors to follow complex developments.
This means auditors will be able to produce higher quality audit reports (Agusti & Pertiwi,
2013). A competent auditor is an auditor that has technological skills, understands and acts
on the correct audit process while understanding and using the appropriate sampling process
(Widiastuty & Febrianto, 2010). Auditors must keep their professional knowledge and skills
in a higher level, and work hard in applying their knowledge and skills during their service
(Elder et al., 2011, p. 71). In the audit process, auditors must report their professional skills
accurately (2011, SA seksi 230).
Auditor Accountability
Accountability represents a person’s psychological push to actualize their social responsibility
(Mardisar dan Sari, 2007). According to Adiguna, Satria & Suprayitno (2015), accountability
can explain an auditor’s role and responsibility in the auditing process and their discipline in
completing the work and the reports. Salsabila dan Prayudiawan (2011) explains that
accountability can be defined as the obligation to answer and explain a person or a party’s
action towards parties that have the rights to ask for answers from those who have the right to
process certain resources. Adiguna et al. (2015) explains that accountability is closely related
to transparency in that there is no accountability without transparency is defined as opening to
the public to gain correct, honest information that is not discriminative to human rights.
Audit Quality
The term audit quality is still an issue that is debated by involved users. This is caused by the
fact that audit quality is a complex subject and there have been no universal decisions
regarding its definition and analysis (Mustofa, 2014, p. 357). De Angelo (1981) defines audit
quality as the probability of an auditor finding and reporting violations in the client’s
accounting system. This probability depends on the auditor’s skills and technology, the
sampling process and other factors. According to Mustofa (2014, p. 358) high-quality audit
can only be achieved by a team who satisfies the following criteria.
1. Applying appropriate evaluating rules, ethics and behavior;
2. having knowledge, skills, experience and sufficient time to finish the audit process;
3. applying the correct audit process and quality control audit procedure according to rules,
regulations and standards; and
4. producing useful reports on time; interact appropriately with relevant users.

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3. METHODS
The data type that we are using in this research is the primary data. The data is observed
through survey, by spreading written instruments to respondents. The instrument that we are
using is a questionnaire, a closed questionnaire where respondents only choose relevant
questions.
1. Dependent Variable (Ka)

The dependent variable used for this research is audit quality. Audit quality is defined as the
probability an auditor finds and reports violations in the client’s accounting system (De
Angelo, 1981). This probability depends on the auditor’s work experience, knowledge, and
competency. It also depends on independence and the basic principles of the public
accountant’s ethics. According to Sukriah et al. (2009) audit quality is measured by the
following indicators:
I. Consistency of the auditing process with the auditing standards.
Auditors must always refer to the auditing standards.
II. The quality of the audit report.
The audit report must explain things that are relevant with the real condition.
2. Independent Variable (X)
a. Auditor Work Experience (Pk)

Auditor work experience is an auditor’s experience in auditing a company’s financial
statement. According to Futri dan Juliarsa (2014), the more often an auditor works at a
complex work, the more experience and knowledge they have. According to Sukriah et al.
(2009) work experience can be measured with the following indicators:
I. Time spent working as an auditor.
How much time have been spent working as an auditor will affect their work.
II. Amount of audit work.
The things needed and obtained from an auditor’s amount of work.
b. Auditor Independence (Ind)

According to IAPI (2011, SA Seksi 220, PSA No. 4, p. 220.1), auditor independence can be
observed from whether or not the auditor is intellectually honest. To be acknowledged as an
independent person, the auditor must be free from their obligations to the client and has no
business with the client. According to Sukriah et al. (2009) auditor independence can be
measured by the following indicators:
I. Program disposition independence.
In building the program, the auditor must be free from certain parties.
II. Process independence.
During the working process, the auditor must be free from certain parties.
III. Reporting independence.
When reporting the results of the audit, the auditor must be free from certain parties.
c. Auditor Objectivity (Obj)

Objectivity is a condition where the auditor is obligated to not let subjectivity, conflict of
interest or inappropriate influences from other parties to affect their professional or business

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judgement (IAPI, 2011, Seksi 120, p.9). According to Sukriah et al. (2009) auditor objectivity
can be measured by the following indicators:
I. Free from conflict of interest.
Things that the auditor can do to be free from conflict of interest.
II. Stating conditions according to facts.
Things that the auditor can do to state conditions according to facts.
d. Auditor Integrity (Int)

Integrity is one of the characteristics that plays as the basis of professional acknowledgement.
Integrity is the quality that is the basis of public trust and is the benchmark for auditors in
testing their decisions (Mulyadi, 2011, p. 56). According to et al. (2009) auditor integrity can
be measured by the following indicators:
I. Auditor honesty.
Auditor does not add, subtract or manipulate their audit results.
II. Auditor courage.
Auditor has the courage to do all the audit process according to standards and ethics.
III. Auditor wisdom.
Auditor can judge the problems impartially with wisdom.
IV. Auditor responsibility.
Things that the auditor can do to fulfill their responsibility as an auditor.
e. Auditor competency (Cmp)

Competency is related to sufficient education and experience that the accountant has in
accounting and auditing. In the audit process, public accountants must act as a someone who
is knowledgeable in accounting and auditing (Gunawan, 2012). According to Sukriah et al.
(2009) auditor competency can be measured by the following indicators:
I. Personal quality.
Quality that an auditor has.
II. General knowledge.
General knowledge that an auditor has.
III. Specific skills.
Specific skills that an auditor has.
f. Auditor Accountability (Aktbs)

Accountability is a psychological-social push that a person must fulfill their public
responsibility. According to Mardisar dan Sari (2007) auditor accountability can be measured
by the following indicators:
I. Auditor motivation.
An auditor’s motivation to finish their job.
II. Auditor confidence
Confidence that the work will be reviewed by a supervisor.
III. Auditor effort.
An auditor’s effort to finish their job.
Research Object General View

The respondents in this research are auditors who work at public accounting offices in
Jakarta. The researcher spread questionnaires through events and seminars made by IAPI and
approaches big and small public accounting offices in Jakarta. Auditors involved in this

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research include associates, supervisors, managers, partners etc. The researcher spread the
questionnaires to 263 auditors. From 263 questionnaires, 210 of them made back and there are
31 who omitted because they represent outliers and 4 more that are incomplete.
Table 1 : Respondent Characteristics

No. Details Amount Percentage
1. Number of questionnaires spread 263 100 %
2. Number of questionnaires returned 210 79,85 %
3. Number of questionnaires that are (35) 13,31 %
invalid
4. Number of questionnaires that are 175 66,54 %
valid
Respondent characteristics are divided into several categories, based on gender, age, position
and highest education. The following table represents the categories.
Table 2. Respondent Characteristics based on Gender

Gender Frequency Percentage
Male 101 57.71 %
Female 74 42.29 %
Total 175 100 %
Table 3. Respondent Characteristics based on Age

Age Frequency Percentage
<30 years 99 56.57 %
30-35 26 14.86 %
36-40 13 7.43 %
41-45 12 6.86 %
>45 25 14.29 %
Total 175 100 %
Table 4. Respondent Characteristics based on Professional Position

Jabatan Frequency Percentage
Partner 29 16.57 %
Manager 32 18.29 %
Supervisor 33 18.86 %
Associate 81 46.29 %
Total 175 100 %
Table 5. Respondent Characteristics based on Highest Education

Education Frequency Percentage
Doctoral 3 1.71 %
Masters 25 14.29 %
Bachelor 147 84 %
Total 175 100

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4. RESULTS
Classic Assumptions must be tested before doing any multiple linear regression analysis. This
includes normality, multicollinearity and heteroscedasticity tests.
1. Normality Test
Table 6. One-Sample Kolmogorov-Smirnov Test
Unstandardize
d Residual
N 175
Normal Parametersa,b Mean ,0000000
Std.
1,98171365
Deviation
Most Extreme Absolute ,062
Differences Positive ,062
Negative -,050
Test Statistic ,062
Asymp. Sig. (2-tailed) ,200c,d
a. Test distribution is Normal.
Table 6 shows the normality test that is used to test whether the dependent and independent
variables are normally distributed. The normality test that is used in this research is the
Kolmogorov-Smirnov test. The significance level is 0.200. Therefore, the dependent and
independent variables are normally distributed.
2. Multicollinearity Test
Multicollinearity test is done when the data is normally distributed. This test is used to test
whether there are correlations in the independent variables. A good model does not have
multicollinearity in the independent variables. The way to test multicollinearity is to look at
VIF and Tolerance. The results show that the model is free from multicollinearity.
Table 7. Coefficientsa
Collinearity Statistics
Model Tolerance VIF
1(Constant)
Experience .809 1.236
Independence .508 1.969
Objectivity .233 4.291
Integrity .234 4.270
Competency .315 3.170
Accountability .294 3.405
a. Dependent Variable: Audit Quality

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3. Heteroscedasticity Test
Heteroscedasticity test is used to test whether the variance of the error term is constant. One
way to do this is to use the Glejser test. It can be seen from Table 7 that the p-value is higher
than the significance level α that is 0.05 (5%). So, it can be concluded that there is no
heteroscedasticity in the model.
Table 8 : Heteroscedasticity Test
Unstandardized Standardized
Model B Std. Error Beta t Sig.
1 (Constant) 3.328 1.029 3.235 .001
Experience .030 .021 .117 1.409 .161
Independence -.041 .026 -.167 -1.586 .115
Objectivity -.026 .048 -.084 -.540 .590
Integrity -.003 .031 -.015 -.098 .922
Competency .011 .037 .041 .304 .761
Accountability -.013 .031 -.057 -.415 .679
a. Dependent Variable: Uji_Hetero
Test Results
Hypothesis Testing is used to determine whether the null hypothesis based on theory or
previous research is accepted or rejected. This paper uses multiple linear regression.
1. Coefficient of Determination (R square)
Coefficient of Determination is used to see how much the variation in the dependent variable
is explained by the independent variables, as measured in R Square.
In this research, R square is 0.828 or 82.8% which means 82.8% of the variation in
audit quality is explained by the variation in work experience, independence, objectivity,
competency and accountability. The other 17.2% remains unexplained.
Table 9. Model Summaryb
Adjusted R Std. Error of

Model R R Square Square the Estimate
1 .913a .834 .828 2.017
a. Predictors: (Constant), Accountability, Experience,
Independence, Competency, Integrity, Objectivity
b. Dependent Variable: Quality Audit
2. F Test
The result of the F-test shows that p-value is lower than 5% which means the independent
variables are jointly significant.

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Table 10. ANOVAa
Sum of
Model Squares df Mean Square F Sig.
1 Regression 3441.446 6 573.574 141.016 .000b
Residual 683.331 168 4.067
Total 4124.777 174
a. Dependent Variable: Quality Audit
b. Predictors: (Constant), Accountability, Experience, Independence, Competency,
Integrity, Objectivity
3. T Test
Table 11. Coefficientsa
Unstandardized Standardized
Std.
Model B Error Beta t Sig.
(Constant) 3.086 1.627 1.897 .060
Experience -.079 .033 -.083 -2.382 .018
Independence .173 .041 .187 4.243 .000
Objectivity .304 .076 .258 3.970 .000
Integrity .007 .049 .010 .149 .882
Competency -.046 .058 -.044 -.781 .436
Accountability .528 .049 .624 10.767 .000
a. Dependent Variable: Quality Audit
The multiple linear regression estimated equation is:

Ka = 3.086 - 0.079Pk- 0.173Ind + 0.304Obj + 0.007Int - 0.460Kmpt + 0.528Aktbs +e
where :
Ka : Audit Quality
Pk : Work Experience
Ind : Independence
Obj : Objectivity
Int : Integrity
Kmp : Competency
Aktbs : Accountability
The explanation that we can get is the following.

1. Auditor Work Experience
It can be seen from Table 11 that the -value is 0.018. Since it is lower than 0.05, we can reject
H1 and conclude that work experience has a significant impact on audit quality.

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2. Auditor Independence
H2 and conclude that independence has a significant impact on audit quality.
3. Auditor Objectivity
H3 and conclude that objectivity has a significant impact on audit quality.
4. Auditor Integrity
It can be seen from Table 11 that the -value is 0.822. Since it is higher than 0.05, we can
reject H4 and conclude that integrity has no significant impact on audit quality.
5. Auditor Competency
It can be seen from Table 11 that the -value is 0.436. Since it is higher than 0.05, we can
reject H5 and conclude that competency has no significant impact on audit quality.
6. Auditor Accountability
H6 and conclude that accountability has a significant impact on audit quality.
5. DISCUSSION
Impact of Auditor Work Experience on Audit Quality

The first hypothesis (H1) states that auditor work experience has a significant impact on audit
quality, and it is accepted. An auditor is considered experienced if they have worked for a
significant time and have dealt with many audit works. The time spend as auditor will cause
the auditor to understand how to face audit objects in obtaining data and information needed
as well as analyzing whether the information is relevant or not. Furthermore, auditors can
detect the cause of mistakes easier and are able to give recommendation to remedy the
mistake according to the rules.
In dealing with many audit jobs, attention to detail and accuracy are needed to
minimize mistakes. The chance to keep learning from mistakes or accomplishments from
previous jobs are used to improve an auditor’s skills. Experienced auditors have the skills to
analyse whether the audit object is consistent with the standards and whether the quality of
the audit has been thorough. This result is supported by Herliansyah dan Ilyas (2006),
Wiratama dan Budiartha (2015), and Sukriah et al. (2009) who proved that auditor work
experience has an impact on audit quality.
Impact of Auditor Independence on Audit Quality

The second hypothesis which states the auditor independence has an impact on audit quality is
accepted. An independent auditor is an auditor who is able to plan, audit and report the
auditing process without any interventions from other parties, especially management.
Independence shows external manifestation, a condition that prevents auditors from
relationships that can ruin an auditor’s objectivity. Independence is considered as an
important attribute that protects financial information integrity that is trusted by the public.
Independence makes the object the focus for auditor to work on and it will affect audit
quality. This result is supported by Agusti & Pertiwi (2013), Wiratama dan Budiartha (2015),
and Castellani (2008) who proved that auditor independence has an impact on audit quality.

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Impact of Auditor Objectivity on Audit Quality
The third hypothesis which states that auditor objectivity has an impact on audit quality is
accepted. An objective auditor is an auditor that does not allow subjectivity, conflict of
interest and other inappropriate influences to affect their professional judgement. When
auditors are free from conflict of interest, they are able to act fairly without any pressure from
any parties, and they are aware of their condition if they are in a position that may cause
conflict of interest. Auditors will be able to defend their criteria and wisdom formally and that
will affect audit quality. This result is supported by Ayuningtyas & Pamudji (2012), Arianti
et al. (2014), and Gunawan (2012) who proved that auditor objectivity has an impact on audit
quality.
Impact of Auditor Integrity on Audit Quality

The fourth hypothesis which states auditor integrity has an impact on audit quality has been
rejected. An auditor who has integrity is an auditor who is honest with their work, has the
courage to say what needs to be said, has the wisdom to judge fairly, and is responsible for the
work. The reason why these do not have a significant impact on audit quality is proved by
Wiratama dan Budhiarta (2015), due to professional care. Accuracy and attention to detail
must be applied professionally by accountants so that sufficient audit quality is achieved.
The integrity principle forces auditors to act with honesty, courage, wisdom and
responsibility to build trusts that can be used for decision making. Based on the answers
received, there are doubts regarding the statements that state auditors do not agree with
behaviors that violates rules, and one that states auditors do not blame others that can hurt the
other party. According to the auditors, when they have the courage to not correct a violation,
they automatically hurt other parties. In attribution theory, it is also explained that a person’s
behavior is influenced by internal and external factors, which means their integrity is also
affected by themselves and others surrounding them. This result is supported by Sukriah et
al. (2009) and Gunawan (2012) who proved that auditor integrity has no impact on audit
quality.
Impact of Auditor Competency on Audit Quality

The fifth hypothesis which states that auditor competency has an impact on audit quality is
rejected. A competent auditor is an auditor who has quality, general knowledge and specific
knowledge. This does not guarantee audit quality because specific knowledge gained from
experience is more needed. In attribution theory, a person will create ideas regarding their
situation and that is the one that affects their behavior. This result is supported by Tarigan &
Susanti (2013), Hastuti (2010) and Gunawan (2012) who proved that auditor competence has
no impact on audit quality.
Impact of Auditor Accountability on Audit Quality

The sixth hypothesis which states auditor accountability has an impact on audit quality is
accepted. An accountable auditor is an auditor who has the will and motivation to finish their
work and take responsibility from the public, use all their maximum effort, and is aware that
their work will be reviewed by their supervisor. This makes auditors to be more careful in
doing their work. Naturally, humans want to anticipate this and have the fear to make
mistakes because they are being supervised. So, this will affect an auditor’s work and hence
audit quality. This result is supported by Mardisar dan Sari (2007), Wiratama dan Budiartha

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(2015), Arianti and Sujana (2014), dan Badjuri (2011) who proved that auditor accountability
has an impact on audit quality.
6. CONCLUSION AND RECOMMENDATION
Conclusion
Based on the results, analysis and discussion, we can conclude the following points.
1. Work experience, independence, objectivity and accountability have significant
impact on audit quality. The p-value is below α = 5 %.
2. Integrity and competency have no significant impact on audit quality. The p-values are
above α = 5 %.
Recommendation
In future research, the following points should be considered.
1. Future research should add more variables such as auditor ethics and skepticism.
2. Future research is recommended to give different weights to questionnaire answers
based on professional positions. Higher positions should have higher weight because
they represent public accountants more.
3. Future research should use interviews to complete the information from the
questionnaires.
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CRITICAL JOURNAL REVIEW

Untuk Memenuhi Salah Satu Tugas

Mata Kuliah Pengauditan II

Dosen Pengampu : Drs. Surbakti Karo-Karo, M.Si

Kristin Marito Hutagalung

UNIVERSITAS NEGERI MEDAN

Medan, 15 Mei 2020

B. Tujuan penulisan Jurnal Review

C. Manfaat Jurnal Review

Pengguna informasi keuangan dari unit pemerintah adalah

Setiap auditor dalam melaksanakan audit sangat prihatin

Kemudian Sukriah et al, (2013) berpendapat bahwa integritas

Selain itu, faktor integritas auditor, terutama dalam

9. Hasil Penelitian Regresi Linier Berganda

Hasil penelitian membuktikan bahwa integritas dan

1. Judul The Effect Of Auditor Experience, Workload And Motivation

2. Tahun Jurnal 2018

10. Daftar Adityasih, Tia. 2010 " Analisis Pengaruh Profesional

1. Judul Impact Of Auditor’s Work Experience, Independence,

Kelebihan  Jurnal ini merupakan jurnal yang membahas mengenai Kualitas

Kelebihan  Jurnal ini merupakan jurnal yang membahas mengenaiDampak

 Pada bagian pengantar penulis memberikan beberapa materi atau

Ishak, Muhammad. 2018. The Effect Of Auditor Experience, Workload And

Keywords: Integrity, Professionalism, Audit Knowledge, Auditor Performance.

Users of financial information of government units are governments, investors and

Professionalism is a concept to measure how professionals perceive their profession

Population and Sample Research

Data Analysis Tools

4. Results And Discussion

Simultaneous Hypothesis Testing

Effect of Integrity on Auditor Performance

Effect of Professionalism on Auditor Performance

Effect of Audit Knowledge on Auditor Performance

5. Conclusions, Limitations, And Recomendations

Inspectorate of DKI Jakarta Province). Journal of Accounting Studies & Research, 4

THE EFFECT OF AUDITOR EXPERIENCE, WORKLOAD AND

INTRODUCTION and Tjahjono (2011) Internal auditors

Audits should be carried out by

Descriptive statistics as follows: maximum value of 4.88 average answers

in the range of minimum and maximum variable of auditor's motivation is said to

Tabel 3. Model Summary

FE Pasundan University. Jamilah, siti., Zaenal Fanani, and Grahita

and Theory. Vol.31. No.4.pp. 139-165.

Lowenshon, S., Johnson, E.L., and Elder J.R.

IMPACT OF AUDITOR’S WORK EXPERIENCE, INDEPENDENCE,

Gita Sulistya Ningrum1*

Linda Kusumaning Wedari2

Keywords: Experience, Independence, Objektivity, Integrity, Competence, Accuntability,

The financial statement prepared by management is a reflection a company’s general

Published Online: April 2017

Auditor Work Experience

2017 Published by Atma Jaya Catholic University 20

2017 Published by Atma Jaya Catholic University 21

2017 Published by Atma Jaya Catholic University 22

1. Dependent Variable (Ka)

2. Independent Variable (X)

a. Auditor Work Experience (Pk)

b. Auditor Independence (Ind)

c. Auditor Objectivity (Obj)

2017 Published by Atma Jaya Catholic University 23

d. Auditor Integrity (Int)

e. Auditor competency (Cmp)

f. Auditor Accountability (Aktbs)