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Effects of Accountability, Knowledge and Ethics on the Quality of Auditor's Work in KAP Jakarta Selatan

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Effects of Accountability, Knowledge and Ethics on the Quality of Auditor's Work in KAP Jakarta Selatan Effects of Accountability, Knowledge and Ethics On the Quality of Auditor's Work in KAP Jakarta Selatan. Khairul Saleh L Tobing [email protected] Universitas Nasional, Jalan Sawo Manila, Pejaten, Pasar Minggu, Jakarta Selatan Abstract This study aims to determine: 1) Effect of Auditor Accountability on Quality of KAP Audit Work Results in South Jakarta; 2) The Effect of Auditor Knowledge on the Quality of South Jakarta KAP Audit Audit Results; 3) Effect of Auditor Ethics on the Quality of South Jakarta KAP Audit Work Results. This study intends to explain the causal relationship between the variables through testing the formulated hypothesis. The population in this study is the auditor who works at the Public Accountant Office in South Jakarta. The population used in this study was 122 auditors who worked at 11 Public Accounting Firms (KAP) in South Jakarta. The sampling technique uses nonprobbility sampling with purposive sampling. To measure the number of samples used the slovin formula with a significant level of 5%. The data collection technique was carried out using the questionnaire method, the researcher distributed questionnaires to 127 respondents and only 125 returned questionnaires and used 122 questionnaires according to the measurement results of the Slovin formula. The questionnaire was tested for validity and reliability before the research data was collected, the test results showed that all instruments were valid and reliable. Prior to the analysis, the analysis prerequisite tests are conducted including the normality test, linearity test, multicollinearity test, and heteroscedasticity test. Analysis of the data used to test the hypothesis is by using multiple regression analysis techniques, t test and F test. The results of the study show that: 1) There is a positive and significant influence of Accountability, Knowledge and Ethics on the Quality of Auditor's Work Results in KAP South Jakarta. Keywords: Accountability, Knowledge, Auditor Ethics, and Audit Quality. I. INTRODUCTION Auditor services for financial statements are the best known services and these services are services that are often used by external parties who want to assess the company and make decisions on the company. The auditor is able to provide guarantees that the financial statements are relevant and reliable. In general auditing is a systematic process of evaluating evidence objectively about statements about a company's economic activities and events, with the aim of determining the level of appropriateness between statements and established criteria. From the audit results the auditor draws and conveys the conclusions of the financial statements to interested parties. The company's external parties lay the basis of its decision on the work of the auditor, and the Auditor draws conclusions based on the audit work that has been done. This can be interpreted that whether or not the quality of the work of auditors will influence the decisions to be taken by external parties. Logically the quality of the work of the Auditor can be influenced by accountability, that is a social psychological impulse owned by an Auditor in completing his obligations which will be accountable to his environment. Many social psychology studies have proven that there is a relationship and the effect of one's accountability on the quality of his work, because the accountability of an auditor can improve the auditor's cognitive process in making decisions. The interaction of accountability with knowledge also determines the quality of the work of the auditors, and the Audit must also be carried out by someone who has sufficient technical expertise and knowledge in the audit field. This knowledge directly affects the ability of auditors, and this knowledge is obtained from formal education or courses, seminars and workshops related to Accounting. From some of the discussion above, the author would like to examine matters relating to the quality of the work of auditors who are influenced by the auditor's accountability, knowledge and ethics, using auditor respondents who work at KAP in the South Jakarta area who are willing to be respondents in this study. Researchers want to prove whether the results of this study will be the same or different from previous researchers, if the research is carried out in different locations and work environments (different KAP). Different mindsets and perspectives or the way auditors perform their duties will bring different understanding in the quality of their audit work. Based on this the authors are motivated to conduct this study with the title "The Effect of Auditor Accountability, Knowledge and Ethics on the Quality of Auditor's Empirical Study Results in KAP South Jakarta" B. Problem Formulation Does the Auditor's accountability, Knowledge and Ethics have an influence on the quality of the auditor's work C. Purpose and Use of Research This study aims to determine the effect of accountability on the quality of the work of auditors, determine the effect of knowledge on the quality of the work of auditors, and to determine the effect of ethics has on the quality of the work of auditors. Research is expected to increase knowledge for researchers in the field of accounting, especially in the field of auditing and about the effect of accountability, knowledge and ethics on the quality of the work of auditors. In addition, this research is expected to also be able to trigger better research on auditor quality in the future Effect of Accountability on the Quality of Auditor's Work Audit quality is influenced by a sense of accountability (accountability) owned by the auditor in completing audit work. Accountability is a social psychological impulse that a person has to fulfill obligations and convey responsibility for answering and explaining the performance and actions of an organization to those who have the right or authority to request information or responsibility. Accountability can improve the quality of work results if it is supported by knowledge and ability in solving problems encountered. There are three indicators that can be used to measure individual accountability. First, how much is their motivation to complete the work. Second, how confident are they that their work will be examined by superiors. Third, how much effort (power of thought) is given to complete a job. 2. Effect of Knowledge on the Quality of Auditor's Work The amount of effort expended by the auditor in completing a job varies according to the level of knowledge possessed. And the level of knowledge of a person can improve the quality of his work. 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 is of medium / medium level. 2017 Public Accountant Professional Standards (SPAP) on general standards, explains that in conducting an audit, auditors must have sufficient expertise and knowledge structure . Based on this explanation it can be concluded that audit knowledge in carrying out a work will influence the auditor in selecting errors and detecting risks that arise during the auditing process. The results obtained will be able to influence the decisions taken. 3. Effect of Ethics on the Quality of Auditor's Work Ethics is a science of good and bad judgments about the rights and obligations of morality. Professionals in professional ethics imply a pride, commitment to quality, dedication to the interests of clients and a sincere desire to help problems so that the profession can become a trust for the community. In research conducted by Futri and Juliarsa (2014) shows that professional ethics have a positive effect on audit quality. By upholding professional ethics, it is expected that fraud will not occur among the auditors, so that they can provide audit opinions in accordance with the financial statements presented. Furthermore the research of Kurnia et al. (2014) supported by Rahayu and Suryono (2016) research shows that auditor ethics has a positive effect on audit quality, which means that the higher the ethics owned by the auditor, the more audit quality will be produced Analysis Framework The analytical framework explains the influence and relationship between several variables studied. Figure 2.1 Analysis Framework Chart Accountability (X1) H2 Kualitas Hasil Kerja (Y) Knowledge H1 (X2) H3 Ethics (X3) Hypothesis : Based on the analysis framework, the hypotheses in the study are: H1: Accountability has an influence on the quality of the auditor's work. H2: Knowledge has an influence on the quality of the auditor's work. H3: Ethics has an influence on the quality of the auditor's work. II. RESEARCH METHODS The object of this research is the accountability, knowledge, ethics of auditors and their influence on the quality of the work of auditors implemented at the Public Accounting Firm (KAP) located in the South Jakarta area. Sources of data used are data taken directly from the informants namely the auditors of the Public Accounting Firm (KAP) in South Jakarta. The type of data used is primary data. The population consists of 176 auditors in 11 public accounting firms located in the region: The sampling technique uses a nonprobability sampling technique that is a sampling technique that does not provide the same opportunity or opportunity for each element (member) of the population to be selected as a sample member. Nonprobbility sampling used is Purposive Sampling, a data source sampling technique with certain considerations. In determining the sample size, this study uses the Slovin formula in order to know how many samples will be taken. The formula used is as follows: 1 + () Information: n = Sample Size N = Population Size 1 = Constant e = Expected precision level does not deviate. The Slovin formula is used with a significant level of 5% of the number of samples used and can be calculated as follows: 176 = 122 1 + 176 (0.05 ) From these calculations, it can be seen that the sample that will be used in this study is 122 auditors.
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