文章基本信息

标题：The Effect of Independence and Integrity on Audit Quality: Is There A Moderating Role for E-Audit?
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作者：Diza Dianeke Budi Prabowo ; Dwi Suhartini
期刊名称：Journal of Economics, Business & Accountancy
印刷版ISSN：2087-3735
电子版ISSN：2088-785X
出版年度：2020
卷号：23
期号：3
页码：305-319
DOI：10.14414/jebav.v23i3.2348
语种：English
出版社：Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (PPPM STIE)
摘要：The financial statements must be reliable and become a benchmark in considering an audit decision on the financial statements. In order for this to be achieved, independence and integrity is required in carrying out the audit process. E-Audit helps overcome challenges in the industrial revolution 4.0 and prevent fraud. This research aims of testing and analyzing the role of e-audit in moderating the impact of auditor independence and integrity on audit quality. The data was collected through a questionnaire distributed to auditors at Public Accounting Firms in Surabaya. There are 36 respondents involved. The data were analyzed using SmartPLS. The results showed that auditor independence positively effect audit quality, auditor integrity positively effect audit quality; e-audit does non moderate the effect of auditor independence on audit quality; and e-Audit negatively moderates the effect of auditor integrity on audit quality. The practical implication of this research is that when determining high audit quality, independent auditors should at least increase their independence and integrity so that the resulting audit reports are of high quality and can be a reference for decision makers.
其他摘要：Laporan keuangan harus dapat dipercaya dan menjadi patokan dalam mempertimbangkan suatu keputusan audit atas laporan keuangan. Dibutuhkan independensi dan integritas dalam melakukan proses audit tersebut supaya hal tersebut tercapai. E-Audit membantu mengatasi tantangan di revolusi industri 4.0 dan mencegah kecurangan. Penelitian ini bertujuan untuk menguji dan menganalisis peran e-audit dalam memoderasi pengaruh independensi dan integritas auditor terhadap kualitas audit. Pengumpulan data dilakukan melalui kuesioner yang dibagikan kepada auditor pada Kantor Akuntan Publik di Surabaya. Ada 36 responden yang terlibat. Data dianalisis menggunakan SmartPLS. Hasil penelitian menunjukkan bahwa independensi auditor berpengaruh positif terhadap kualitas audit, integritas auditor berpengaruh positif terhadap kualitas audit; e-audit tidak memoderasi pengaruh independensi auditor terhadap kualitas audit, dan e-Audit secara negatif memoderasi pengaruh integritas auditor terhadap kualitas audit. Implikasi praktis penelitian ini bahwa saat menentukan Kualitas Audit yang tinggi, auditor independen hendaknya minimal meningkatkan Independensi dan Integritas yang dimilikinya supaya laporan audit yang dihasilkan berkualitas dan dapat menjadi acuan pengambil keputusan.
关键词：Audit Quality;Independence;Integrity;E-Audit