Pengaruh Kompetensi, Skeptisme Profesional dan Budaya Organisasi terhadap Efektivitas Audit Aparat Inspektorat dengan Independensi sebagai Variabel Moderasi
Abstract
This study aims to determine the influence of professional skepticism, competence and organizational culture on the effectiveness of auditing inspectorate apparatus with independence as a moderating variable. This research is a quantitative study of primary data by using questionnaires distributed to the inspectorate. The sample of this research is Madiun Residency with saturation sampling method. The results of this study indicate the competence has a positive effect on the audit of the inspectorate apparatus with the independence as the moderation variable. Professional skepticism has no effect on the effectiveness of the audit of the inspectorate apparatus with independence as a moderating variable. Furthermore, organizational culture negatively affects the effectiveness of the audit of the inspectorate apparatus with independence as a moderating variable.
Keywords: Audit Effectiveness, Independence, Competence, Professional Skepticism, Organizational Culture
JEL Classification: H 83, M54
Full text article
References
Anggoro, A. P. 2015. Inspektorat Belum Paripurna Cegah Korupsi. http://nasional.kompas. com/read/2015/03/26/15000041/Inspektorat.Belum.Paripurna.Cegah.Korupsi. Di unduh 13 November 2015 .
Anggriawan, E. F. 2014. Pengaruh Pengalaman Kerja, Skeptisme Profesional dan Tekanan Waktu terhadap Kemampuan Auditor dalam Mendektsi Fraud (Studi Empiris pada Kantor Akuntan Publik DIY). Jurnal Nominal. Vol. III, No. 2. Tahun 2014 Pengaruh Kompetensi, Skeptisme Profesional dan Budaya Organisasi ... 13
Antony. N. R. & Govindarajan. V 2002. Sistem Pengendalian Manajemen. Jakarta: Salemba Empat,
Aren, E. & Bealey (2006). Auditing dan Jasa Assurance Pendekatan Terintegrasi. Jakarta: Penerbit Erlangga
Arens, A.A., J.K. Loebbecke. 2000. Auditing: An Integrated Approach. Eight Edition. New Jersey: Prentice Hall International Inc.
Beach, Lee Roy, 1993. Making The Right Decision Organiztional Culture, Vision and Planning. United States of America Prentice-Hall Inc.
Brahmasari I. A., 2004. Pengaruh Variabel Budaya Perusahaan terhadap Komitmen Karyawan dan Kinerja Perusahaan Kelompok Penerbitan Pers Jawa Pos, Disertasi Universitas Airlangga, Surabaya.
Falah, S. 2005. Pengaruh Budaya Orientasi Etika Sensitivitas Etika. Tesis. Tidak dipublikasikan. Semarang: Universitas Diponegoro Semarang
Handoko, H. 2003. Manajemen. Edisi Kedua. Yogyakarta: BPFE
Hurtt, R.K. 2003. Development of an instrument to measure professional skepticism. Working paper. University of Wisconsin
Ikatan Akuntan Indonesia. 2011. Standar Profesional Akuntan Publik. Salemba Empat. International Auditing and Assurance Standards Boards (IAASB). International Standard on Auditing. New York: IFAC, 2004.
Koesmono, H. T. 2005. Pengaruh Budaya Organisasi terhadap Motivasi dan Kepuasan Kerja serta karyawan pada Sub Sektor Industri Pengelolaan Kayu Skala Menengah di Jawa Timur. Jurnal Manajemen & Kewirausahaan, Vol 7, No. 2 September 2005: 171-188
Lasmahadi, A. 2000. Sistem Manajemen SDM Berbasis Kompetensi. www.e-psikologi.com Lastanti, S. H. 2005. Tinjauan Terhadap Kompetensi dan Independensi Akuntan Publik: Refleksi Atas Skandal Keuangan. Media Riset Akuntansi, Auditing dan Informasi Vol.5 No.1 April 2005. Hal 85-97.
Mayangsari, S. 2003. Pengaruh Keahlian Audit dan Independensi terhadap Pendapat Audit: Sebuah Kuasieksperiman. Jurnal Riset Akuntansi Indonesia. Vol. 6. No. 1. Januari. p. 1-22. Messier, F.W., V.S. Glover, dan F.D. Prawitt. 2005. Jasa Audit dan Assurance: Suatu Pendekatan Sistematis. Diterjemahkan oleh Nuri Hinduan. Edisi 4 Buku 1 & 2. Jakarta: Penerbit Salemba Empat. Journal of Islamic Finance and Accounting • Vol. 1 • No. 1 • Hal. 1-14 • Januari - Mei 2018 14
Peraturan Badan Pemeriksaan Republik Indonesia No. 01 tahun 2007 tentang Standar Pemeriksaan Keuangan Negara.
Peraturan Pemerintah Republik Indonesia Nomor 60 Tahun 2008 tentang Sistem Pengendalian Intern Pemerintah
Rai, A. 2008. Audit Kinerja Pada Sektor Publik. Penerbit Salemba Empat.
Sarwoto, 2010. Dasar-Dasar Organisasi dan Manajemen. Cetakan Keenam Belas, Jakarta: Ghalia Indonesia,
Suraida, I. 2005. Pengaruh Etika, Kompetensi, Pengalaman Audit dan Risiko Audit terhadap Skeptisme Profesional Auditor dan Ketepatan Pemberian Opini Akuntan Publik. Sosiohumaniora, Vol. 7, No. 3, November. 186 - 202.
Authors
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.