Investigating Determinant Factors Triggering Audit Quality Performance The Insights Cultivated from Indonesia Auditors
DOI:
https://doi.org/10.33603/jka.v10i1.10953Kata Kunci:
Perilaku etis pribadi, Profesionalisme auditor, Kompetensi auditor, Faktor kognitif, Kondisi terkait fraud, Kinerja kualitas auditAbstrak
Tujuan: Penelitian ini bertujuan untuk menyelidiki anteseden (perilaku etis pribadi, profesionalisme auditor dan kompetensi auditor) dari kinerja kualitas audit. Untuk memperkuat hubungan ini, faktor kognitif dan kecurangan (diusulkan untuk memiliki kejadian kecurangan yang rendah) sebagai variabel mediasi. Populasi penelitian adalah auditor junior, senior, internal dan eksternal di beberapa provinsi di Indonesia.
Metode: Pengambilan sampel dengan teknik purposive digunakan untuk pengumpulan data. Kuesioner didistribusikan melalui email dan Google form. Untuk meningkatkan tingkat pengembalian kuesioner, pengumpulan data berlangsung selama 6 bulan. Sebanyak 380 responden valid untuk dianalisis lebih lanjut. Pemodelan Persamaan Struktural dengan AMOS 22 digunakan untuk analisis data. Temuan Hasil statistik menunjukkan bahwa Perilaku Etis Pribadi, Profesionalisme Audit, Kompetensi Audit secara parsial dan simultan dapat mendeteksi dan mengurangi kecurangan. Temuan lain juga mengungkapkan bahwa rendahnya tingkat kecurangan secara signifikan mempengaruhi kinerja kualitas audit dan juga faktor kognitif.
Referensi
Adiwibowo, A. S., & Nurmala, P. (2023). Audit Quality on Accounting Misstatements in Companies Under Capital Market Pressure. Jurnal Kajian Akuntansi, 7(1), 71–85. https://doi.org/10.33603/jka.v7i1.7598.
Ahmad, M., Rahman, A., & Karim, R. (2023). Auditor professionalism and its impact on audit quality: Evidence from emerging economies. Journal of Accounting and Financial Reporting, 13(2), 45–60.
Al-Habsi, M., Al-Lawati, H., & Al-Balushi, K. (2021). Auditor competence and audit quality: Evidence from professional audit practice. International Journal of Auditing Research, 8(1), 22–35.
Al-Qadasi, A., Abidin, S., & Al-Jabr, A. (2021). Fraud risk assessment and audit quality: Evidence from auditing practices in developing economies. Journal of Financial Crime, 28(4), 1235–1250.
Alqudah, H., Amran, N. A., & Hassan, M. S. (2022). Factors affecting audit quality in the public sector: A systematic literature review. Journal of Public Affairs, 22(3), e2664. https://doi.org/10.1002/pa.2664.
Alsharari, N. M. (2021). Accounting and Finance Innovations. In IntechOpen eBooks. IntechOpen. https://doi.org/10.5772/intechopen.95115.
Alsughayer, S. A. (2021). Impact of Auditor Competence, Integrity, and Ethics on Audit Quality in Saudi Arabia. Open Journal of Accounting, 10(4), 125. https://doi.org/10.4236/ojacct.2021.104011.
Alzeban, A. (2020). The impact of ethical behavior on audit quality: Evidence from internal auditors. Journal of Accounting, Auditing and Finance, 35(3), 628–651.
Apriliyani, I. B., Zulfikar, R., Bastian, E., & Yazid, H. (2025). Audit Quality in the Modern Era: The Significance of Auditor Personality and Features. Data & Metadata, 4, 882. https://doi.org/10.56294/dm2025882.
Arum, E. D. P., & Wahyudi, I. (2021). Audit Quality and Fraud Detection: Evidence of the Internal Auditor of Jambi Province. Advances in Economics, Business and Management Research/Advances in Economics, Business and Management Research. https://doi.org/10.2991/aebmr.k.210616.002.
Ashton, M. C., & Lee, K. (2023). The H Factor of Personality: Why Some People are Manipulative, Self-Entitled, Materialistic, and Exploitative—And Why It Matters for Everyone (2nd ed.). Wilfrid Laurier University Press.
Birnberg, J. G., & Shields, J. F. (1989). Three decades of behavioral accounting research: A search for order. Behavioral Research in Accounting, 1, 23–74.
Brazel, J. F., Schmidt, J. J., & Williams, K. L. (2022). Does the auditor's specialization matter? A review of industry specialization and audit quality. Journal of Accounting Literature, 44(2), 121-145.
Chong, V., Lee, H., & Tan, B. (2021). Cognitive ability and professional judgment in auditing. Accounting Research Journal, 34(2), 150–166.
Christensen, B. E., Glover, S. M., & Wood, D. A. (2022). Auditing: A Practical Approach with Data Analytics (2nd ed.). Wiley.
Darmastuti, L. T., & Handoyo, S. (2014). The Influence Of Independence, Competence, Behavioral Ethics And Experiences of Auditors for Audit Quality. Optimum Jurnal Ekonomi Dan Pembangunan, 4(1), 34. https://doi.org/10.12928/optimum.v4i1.7806.
Deliana, D., Rahman, A., Syahputra, R., Listiorini, L., & Simbolon, K. (2023). Determinant’s of Audit Quality.
Ding, Y. (2023). Auditing and Assurance: Ensuring Financial Integrity and Transparency. In Advances in economics, business and management research/Advances in Economics, Business and Management Research (p. 212). Atlantis Press. https://doi.org/10.2991/978-94-6463-298-9_23.
El-Deeb, M. S., Halim, Y. T., & Elbayoumi, A. F. (2024). CGSC, audit quality, and Internet reporting: The mediation and moderation analysis. Journal of Accounting and Management Information Systems, 23(1). https://doi.org/10.24818/jamis.2024.01004.
Ennar, H., & Damak-Ayadi, S. (2024). Professional Skepticism and Auditors’ Judgments: Evidence from Tunisia. Journal of Accounting and Management Information Systems, 23(3), 596–615. https://doi.org/10.24818/JAMIS.2024.03007.
Hafizh, M. A., & Qintharah, Y. N. (2024). The Influence of Audit Quality and Auditor Experience on the Auditor’s Fraud Assessment Ability. eCo-Fin, 6(2), 303. https://doi.org/10.32877/ef.v6i2.1166.
Hajering, M. S. (2020). Moderating Ethics Auditors Influence of Competence, Accountability on Audit Quality. Jurnal Akuntansi, 23(3), 468. https://doi.org/10.24912/ja.v23i3.614.
Hamza, M., & Ayadi, S. D. (2023). The perception of audit quality among financial statements users, preparers and auditors, in Tunisia. Journal of Accounting and Management Information Systems, 21(2). https://doi.org/10.24818/jamis.2023.02002.
Handoko, B. L. (2021). Fraud Hexagon dalam Mendeteksi Financial Statement Fraud Perusahaan Perbankan di Indonesia. Jurnal Kajian Akuntansi, 5(2), 176–192. https://doi.org/10.33603/jka.v5i2.5101.
Hanum, Z. (2024). Auditor’s Proficiency North Sumatera: Unveiling Fraud With Skepticism. Jurnal Akuntansi, 28(2), 319. https://doi.org/10.24912/ja.v28i2.2051.
Hikmayah, N., & Aswar, K. (2020). The Impact of Factors on the Audit Quality in Indonesia: The Moderating Effect of Professional Commitments. International Journal of Academic Research in Accounting Finance and Management Sciences, 9(4). https://doi.org/10.6007/ijarafms/v9-i4/6916.
Huamán, C. B., Cruz-Montoya, D. D. la, Gutierrez-Cuadros, J., Labajos, S. P., & Lopez-Almeida, M. (2025). Financial Auditing as an Effective Tool for Fraud Detection: A Systematic Review. Journal of Risk and Financial Management, 18(9), 523. https://doi.org/10.3390/jrfm18090523.
Huy, H. P. (2023). The Influence of Cultural, Legal and Institutional Factors on Auditors’ Roles, Responsibilities and Perceptions of Audit Quality. European Journal of Theoretical and Applied Sciences, 1(5), 1131. https://doi.org/10.59324/ejtas.2023.1(5).99.
Ihsanuddin, M., Abbas, D. S., & Mikrad. (2026). Audit Judgment Dynamics: Moderation of Task Complexity in The Relationship between Time Budget Pressure, Framing, and Emotional Intelligence. Jurnal Kajian Akuntansi, 10(1), 22–45. https://doi.org/10.33603/jka.v10i1.10905.
Indriaty, L. (2024). The Analysis To Determinants Affecting On Audit Opinion: Evidence From Indonesia. Jurnal Akuntansi, 28(2), 380. https://doi.org/10.24912/ja.v28i2.2146.
International Forum of Independent Audit Regulators (IFIAR). (2023). 2022 Survey of Inspection Findings. IFIAR Global Reports.
Jaya, I. M. L. M., Sawarjuwono, T., Sungkono, & Ilahiyah, M. E. (2021). Ethics, Behaviors, and Characters of Memayu Hayuning Bawono, Ambrasto Dur Hangkoro Accountant in Java. Jurnal Kajian Akuntansi, 5(2), 142–155. https://doi.org/10.33603/jka.v5i2.5110.
Johari, R. J., Syahrir, N. A., & Amin, H. (2024). The impact of time budget pressure and dysfunctional audit behavior on audit quality: Evidence from developing economies. Asian Review of Accounting, 32(1), 88-105.
Kassem, R., & Higson, A. (2021). The new fraud triangle model: Towards an extended framework for fraud detection. Journal of Financial Crime, 28(1), 12-25. https://doi.org/10.1108/JFC-01-2020-0010.
Khlif, H., & Achek, I. (2023). Audit quality and auditor characteristics: A systematic literature review. Managerial Auditing Journal, 38(2), 123–145.
Khulsum, U., Suryanto, T., Ali, J., & Wardana, H. Y. (2025). Breaking barriers in audit quality: The dynamic interactions of competence, time budget pressure, complexity, and motivation in Indonesia landscape. Social Sciences & Humanities Open, 12, 101905. https://doi.org/10.1016/j.ssaho.2025.101905.
Kusuma, H., & Rahman, A. (2020). Auditor professionalism and audit quality: Evidence from Indonesian public accounting firms. Jurnal Akuntansi dan Auditing Indonesia, 24(1), 45–58.
Maas, V. S., & Matějka, M. (2022). Balanced scorecard as a performance management tool: The role of time pressure and task complexity. Management Accounting Research, 55, 100782.
Mansouri, A., Pirayesh, R., & Salehi, M. (2009). Audit Competence and Audit Quality: Case in Emerging Economy. International Journal of Business and Management, 4(2). https://doi.org/10.5539/ijbm.v4n2p17.
Mustika, L. (2023). The Influence of Competence and Experience of Auditors on Audit Outcomes. Golden Ratio of Auditing Research, 3(2), 82. https://doi.org/10.52970/grar.v3i2.380.
Nendiarie, S., Musyarofah, S., & Tarjo, T. (2022). The Effect of Financial Audit Guidelines and Fraud Detection Awareness on Quality Audit Results During the COVID-19 Pandemic. Jurnal Tata Kelola Dan Akuntabilitas Keuangan Negara, 65. https://doi.org/10.28986/jtaken.v8i1.842.
Nguyen, T. H., & Tran, Q. N. (2025). The role of organizational commitment in enhancing ethical decision-making and professional responsibility among auditors: Evidence from emerging economies. International Journal of Auditing, 29(1), 45-62.
Nguyen, T. T., & Nguyen, H. P. (2021). Ethical commitment and audit quality: Evidence from professional auditors. Asian Journal of Accounting Research, 6(2), 201–215.
Novatiani, A., Kurniawati, D., & Setiawan, A. (2024). Transparency and accountability in financial reporting: A contemporary perspective. International Journal of Financial Studies, 12(1), 15-29.
Novatiani, R., Siregar, S. V., & Fitriany, F. (2024). Determinants of audit quality in emerging markets: The role of auditor competence and independence. Journal of Accounting in Emerging Economies, 14(1), 89–105.
Pamungkas, B., Djanegara, M. S., Tullah, D. S., Hidayah, N., & Junaidi, H. (2026). Enhancing Audit Quality: How Fraud Detection Mediates Personality Traits and Time Pressure. Jurnal Kajian Akuntansi, 10(1), 118–137. https://doi.org/10.33603/jka.v10i1.11454.
Prasetyo, A., & Utami, W. (2024). Fraud detection capability and audit quality: Evidence from Indonesian auditors. Jurnal Akuntansi Multiparadigma, 15(1), 120–134.
Puspitarani, P., & Mapuasari, S. A. (2020). Does Auditor Independence, Skepticism, And Professionalism Influence Audit Quality? Jurnal Muara Ilmu Ekonomi Dan Bisnis, 4(2), 251. https://doi.org/10.24912/jmieb.v4i2.7566.
Putri, K. N., & Rafifah, G. R. (2025). The Effect of Professional Skepticism and Red Flags on Fraud Detection with Auditor Experience as a Moderating Variable. Journal of Accounting and Auditing, 1(4), 208. https://doi.org/10.65440/bv61hw64.
Ramadhan, M. D., Sukmadilaga, C., & Mubarrok, A. Z. (2025). A Bibliometric Analysis Of Competence, Professional Skepticism, And Digital Forensics In Investigative Audit Quality. JRAK, 17(2), 401.
Riadi, S., Nurrahmadini, E. P., Wijayani, D. I. L., & Harlan, F. B. (2025). Fraud Detection Unveiled: How Audit Quality Shapes Auditors’ Detection Capabilities? International Review of Management and Marketing, 15(2), 254. https://doi.org/10.32479/irmm.18188.
Sagara, Y., & Atikah, N. (2021). Kepribadian Machiavellianism pada Aspek Perilaku Auditor. Jurnal Kajian Akuntansi, 5(1), 1–15. https://doi.org/10.33603/jka.v5i1.3521.
Sari, D., Putri, R., & Wibowo, A. (2022). Ethical orientation and transparency in financial reporting. International Journal of Ethics and Systems, 38(3), 425–439.
Setyowati, W., Kurniawan, P. C., Mardiansyah, A., Harahap, E. P., & Lutfiani, N. (2021). The Role Of Duty Complexity As A Moderation Of The Influence Auditor’s Professional Knowledge And Ethics On Audit Quality. Aptisi Transactions on Management (ATM), 5(1), 20. https://doi.org/10.33050/atm.v5i1.1483.
Sirois, L. P., & Bédard, J. (2023). Auditor technical capability and professional judgment in complex accounting estimates. Auditing: A Journal of Practice & Theory, 42(2), 67-89.
Sternberg, R. J. (2022). Cognitive Psychology (8th ed.). Cambridge University Press.
Sulaiman, N. A., Yasin, F. M., & Muhamad, R. (2018). Perspectives of Audit Quality: An Analysis. Asian Journal of Accounting Perspectives, 11(1), 1. https://doi.org/10.22452/ajap.vol11no1.1
Suryarini, T., Yulianto, A., Shovuro, S., & Widiatami, A. K. (2022). Obedience Pressure and Audit Judgment: Does the Auditor Personality Have a Role? Jurnal Kajian Akuntansi, 6(2), 197–210.
Svanberg, J., & Öhman, P. (2022). Auditors’ time pressure: Does ethical culture support audit quality?. Journal of International Accounting, Auditing and Taxation, 46, 100445. https://doi.org/10.1016/j.intaccaudtax.2021.100445.
Tasrimawasih, T., & Nugrahanti, T. P. (2025). Audit Judgment: Tinjuan Literatur Komprehensif Tentang Faktor Penentu dan Implikasinya. EKOMA Jurnal Ekonomi Manajemen Akuntansi, 4(6), 9780. https://doi.org/10.56799/ekoma.v4i6.12109.
Thiéry, S., Lhuillery, S., & Tellechea, M. (2023). How can governance, human capital, and communication practices enhance internal audit quality? Journal of International Accounting Auditing and Taxation, 52, 100566. https://doi.org/10.1016/j.intaccaudtax.2023.100566.
Tjabo, E. R. D. Y., Prasetyo, A., & Wicaksono, A. P. N. (2022). Antecedents of Audit Quality in the Malang Public Accounting Firms: Moderating Effect of Auditor Professional Ethics. Journal of Auditing Finance and Forensic Accounting, 10(2), 101. https://doi.org/10.21107/jaffa.v10i2.15907.
Widodo, A., & Sari, M. (2024). Cognitive capability and auditor decision making in complex auditing environments. Journal of Accounting and Organizational Change, 20(2), 210–226.
Yulianti, Y., Chandrarin, G., & Supanto, F. (2022). Effect of ethics and professionalism on audit quality: A moderating role of dysfunctional audit behavior. Problems and Perspectives in Management, 20(3), 529. https://doi.org/10.21511/ppm.20(3).2022.42.
Yulianti, Y., Zarkasyi, M. W., Suharman, H., & Soemantri, R. (2023). Effects of professional commitment, commitment to ethics, internal locus of control and emotional intelligence on the ability to detect fraud through reduced audit quality behaviors. Journal of Islamic Accounting and Business Research, 15(3), 385. https://doi.org/10.1108/jiabr-02-2021-0076.
Yuniarti, R., & Suryandari, D. (2023). Auditor competence and the reliability of audit findings. Asian Journal of Accounting Perspectives, 16(1), 55–70.
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2026 Jurnal Kajian Akuntansi
Artikel ini berlisensiCreative Commons Attribution-ShareAlike 4.0 International License.
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment 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 acknowledgment 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.