PENGARUH INDEPENDENSI AUDITOR INSPEKTORAT TERHADAP KUALITAS AUDIT DENGAN ROLE CONFLICT SEBAGAI VARIABEL MODERASI
Studi pada Auditor Inspektorat di Wilayah Provinsi Nusa Tenggara Barat
Keywords:
independence, audit quality, role conflict, inspectorate auditorsAbstract
This study aims to empirically examine the effect on audit quality and independence of the testing role conflict as a moderating variable negatively affect direct relation to the independence of audit quality. Technique sampling using purposive sampling by distributing the questionnaires. The data analysis method is used residual test to enforce moderation as a pure moderator variable. The results of this study showed that the variables significantly positively independence on audit quality and independence of the interaction between role conflict negatively affect to audit quality.
References
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BPKP, 2010. Peraturan kepala BPKP nomor: PER-211/K/JF/2010 tentang standar kompetensi auditor. Pusat pembinaan jabatan fungsional auditor.
Chadegani, Aghaei. Arezoo., 2011. Review of studies on audit quality. International conference on humanities, society, and cultur IPEDR Vol. 20. Singapore. IACSIT Press.
Carey, J.L. and Doherty, W.O.,1966.Ethical Standards of the Accounting Profession, AICPA,New York, NY.
DeAngelo, L.E. 1981. Auditor Independence, “Low Balling”, and Disclosure Regulation.Journal of Accounting and Economics 3.Agustus. p. 113-127.
Effendy, Taufik. M. 2010. Pengaruh kompetensi, independensi, dan motivasi terhadap kualitas audit aparat inspektorat dalam pengawasan keuangan daerah. Tesis.Semarang : Universitas Diponegoro.
Francis, Jere. R. 2011. A framework for understanding and researching audit quality.Auditing : a journal of practice and theory Vol. 30, No. 2, pp. 125-152.
Gudono. 2012. Teori organisasi. Edisi kedua.Yogyakarta.BFE-Yogyakarta.
Halim, Abdul. 2003. Auditing I : Dasar-dasar audit laporan keuangan. Edisi ketiga.Yogyakarta : UPP AMP YKPN.
IAPI, 2011.Standar Professional Akuntan Publik.Salemba empat. Jakarta.
Kreitner, Robert.,dan Kinicki, Angelo. 2001. Organizational Behavior. McGraw-Hill Companies. New York.
Lee, S.K., dan Lee, W. 2001. Coping with job stress in industries: A cognitive approach.Human Factors and Ergonomics in Manufacturing, 11(3), 255–268.
Lee, Teh. Pei. 2010. Role conflict as mediator of the relationship between total quality management practices and role ambiguity. Dissertation publishing.ProQuest LLC.
Mautz, R.K. and Sharaf, H.A. 1964.The Philosophy of Auditing, American Accounting Association,Sarasota, FL.
Pasewark, W.R. and Wilkerson, J.E. 1989.Introducing the power quintuplets: client power and auditor independence.Woman CPA, Vol. 51, pp. 13-17.
Permenpan Nomor : PER/05/M.PAN/03/2008. Standar audit aparat pengawasan intern pemerintah (APIP).
Rahim, Afzalur. M. 2011. Managing conflict in organization.Fourth edition.Books.Google.com.
Rizzo, john. R., House, Robert. J., and Lirtzman, S.L. 1970. Role conflict and ambiguity in complex organization.Administrative science quartely.15 (1).
Sawyer, L.B., 1988.Internal Auditing.The Institute of Internal Auditors. Altamonte Springs, FL.
Seniati, Ali Nina Liche. (2002). Pengaruh masa kerja, trait kepribadian, kepuasan kerja dan iklim psikologis terhadap komitmen dosen pada universitas indonesia. Disertasi psikologi industri dan organisasi, program pascasarjana, universitas indonesia, Jakarta.
Susanti, Diah, Ayu. 2011. Pengaruh Independensi, Pengalaman, due Professional care, dan Akuntabilitas Terhadap Kualitas Audit. Unpublished, Thesis Magister Akuntansi, UGM.
Sutton, Steve G. 1993. Towards an understanding of the factors affecting the quality of audit process.Decisions science. Vol. 24:88-105.
Watkins, A.L. W. Hillison, dan S.E. Morecroft. 2004. Audit Quality: A Synthesis of Theory and Empirical Evidence. Journal of Accounting Literature. 23. pp. 153—193.
Ardini, Lilis. 2010. Pengaruh kompetensi, independensi, akuntabilitas, dan motivasi terhadap kualitas audit. Majalah ekonomi. Surabaya.
Badan Pemeriksa Keuangan RI. 2012. Ikhtisiar hasil pemeriksaan sementara. Jakarta : BPK RI.
BPKP, 2010. Peraturan kepala BPKP nomor: PER-211/K/JF/2010 tentang standar kompetensi auditor. Pusat pembinaan jabatan fungsional auditor.
Chadegani, Aghaei. Arezoo., 2011. Review of studies on audit quality. International conference on humanities, society, and cultur IPEDR Vol. 20. Singapore. IACSIT Press.
Carey, J.L. and Doherty, W.O.,1966.Ethical Standards of the Accounting Profession, AICPA,New York, NY.
DeAngelo, L.E. 1981. Auditor Independence, “Low Balling”, and Disclosure Regulation.Journal of Accounting and Economics 3.Agustus. p. 113-127.
Effendy, Taufik. M. 2010. Pengaruh kompetensi, independensi, dan motivasi terhadap kualitas audit aparat inspektorat dalam pengawasan keuangan daerah. Tesis.Semarang : Universitas Diponegoro.
Francis, Jere. R. 2011. A framework for understanding and researching audit quality.Auditing : a journal of practice and theory Vol. 30, No. 2, pp. 125-152.
Gudono. 2012. Teori organisasi. Edisi kedua.Yogyakarta.BFE-Yogyakarta.
Halim, Abdul. 2003. Auditing I : Dasar-dasar audit laporan keuangan. Edisi ketiga.Yogyakarta : UPP AMP YKPN.
IAPI, 2011.Standar Professional Akuntan Publik.Salemba empat. Jakarta.
Kreitner, Robert.,dan Kinicki, Angelo. 2001. Organizational Behavior. McGraw-Hill Companies. New York.
Lee, S.K., dan Lee, W. 2001. Coping with job stress in industries: A cognitive approach.Human Factors and Ergonomics in Manufacturing, 11(3), 255–268.
Lee, Teh. Pei. 2010. Role conflict as mediator of the relationship between total quality management practices and role ambiguity. Dissertation publishing.ProQuest LLC.
Mautz, R.K. and Sharaf, H.A. 1964.The Philosophy of Auditing, American Accounting Association,Sarasota, FL.
Pasewark, W.R. and Wilkerson, J.E. 1989.Introducing the power quintuplets: client power and auditor independence.Woman CPA, Vol. 51, pp. 13-17.
Permenpan Nomor : PER/05/M.PAN/03/2008. Standar audit aparat pengawasan intern pemerintah (APIP).
Rahim, Afzalur. M. 2011. Managing conflict in organization.Fourth edition.Books.Google.com.
Rizzo, john. R., House, Robert. J., and Lirtzman, S.L. 1970. Role conflict and ambiguity in complex organization.Administrative science quartely.15 (1).
Sawyer, L.B., 1988.Internal Auditing.The Institute of Internal Auditors. Altamonte Springs, FL.
Seniati, Ali Nina Liche. (2002). Pengaruh masa kerja, trait kepribadian, kepuasan kerja dan iklim psikologis terhadap komitmen dosen pada universitas indonesia. Disertasi psikologi industri dan organisasi, program pascasarjana, universitas indonesia, Jakarta.
Susanti, Diah, Ayu. 2011. Pengaruh Independensi, Pengalaman, due Professional care, dan Akuntabilitas Terhadap Kualitas Audit. Unpublished, Thesis Magister Akuntansi, UGM.
Sutton, Steve G. 1993. Towards an understanding of the factors affecting the quality of audit process.Decisions science. Vol. 24:88-105.
Watkins, A.L. W. Hillison, dan S.E. Morecroft. 2004. Audit Quality: A Synthesis of Theory and Empirical Evidence. Journal of Accounting Literature. 23. pp. 153—193.
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Published
2018-07-24
How to Cite
Rusdi, R. (2018). PENGARUH INDEPENDENSI AUDITOR INSPEKTORAT TERHADAP KUALITAS AUDIT DENGAN ROLE CONFLICT SEBAGAI VARIABEL MODERASI: Studi pada Auditor Inspektorat di Wilayah Provinsi Nusa Tenggara Barat. Valid: Jurnal Ilmiah, 15(2), 112–124. Retrieved from https://journal.stieamm.ac.id/valid/article/view/68
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