Pengaruh Ukuran Kap Dan Masa Perikatan Audit Terhadap Penerapan Prosedur Audit Untuk Mendeteksi Risiko Kecurangan Dalam Laporan Keuangan, Serta Implikasinya Terhadap Kualitas Audit (Survei Pada Kantor Akuntan Publik Anggota Forum Akuntan Pasar Modal)

Iman Sarwoko
Journal article Jurnal Akuntansi Untar • 2014 Indonesia

Abstrak

Based on a press release from the Public Relations Bureau of the Ministry of Finance (2010-2011), the case of a violation by a public accountant in Indonesia is generally a violation of government regulations and the failure of the audit (audit failure) in detecting fraud in financial reporting , giving rise to lawsuits from third parties harmed. Failure audit (audit failure) in detecting material misstatements in the financial statements. This condition if not treated properly can reduce public confidence in audit quality and performance in Indonesian Public Accountant. The purpose of this study is to obtain empirical evidence about the influence of auditor size and audit tenure simultaneously and partially, on the application of audit procedures to detect fraud risk in the financial statements, as well as the influence of auditor size, audit tenure, and the application of audit procedures to detect risk fraud in the financial statements on audit quality, and partial simultaneously. The method used in this research is descriptive and verification methods. The unit of analysis in this study was 50 Public Accounting Firm (KAP) is a member of FAPM (Forum Capital Markets Accountant), with a professional staff (partners and staff) as respondents. The sampling technique used was purposive sampling. In this study, an analysis tool that is used path analysis. The results of this study indicate that simultaneous auditor size and audit tenure has a significant influence on the application of audit procedures to detect fraud risk in a financial statement, which is implemented by auditing standards. The results of this study also showed that simultaneous auditor size, audit tenure, and the application of audit procedures to detect fraud risk in a financial statement has significant influence on audit quality. While the partial test results showed no significant influence for each variable size and audit auditor tenure on audit quality. Based on the above results it can be concluded that in order to improve the quality of auditing in general in Indonesia, the auditor should be increased in size and the size of audit tenure extended period of time, not too short but not too long, because it can reduce the objectivity of the auditor. Partial test results showed that there was also a significant difference in audit quality between KAP KAP large and small who are members of FAPM, and proved also here that the application of the rules of auditor rotation maximum of 3 years for Certified Public Accountants, the impact on audit quality is not significant, presumably because the period of the audit engagement (3 years) still felt relatively too short.

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Jurnal

Jurnal Akuntansi Untar

Jurnal Akuntansi Untar merupakan jurnal keilmuan bidang akuntansi yang memuat mengenai penelitian... tampilkan semua