Pengaruh Independensi, Integritas, Profesionalisme, Struktur dan Pemahaman Standar Audit terhadap Kompetensi Calon Auditor
Downloads
This study analyzes the influence of independence, integrity, professionalism, audit structure, and understanding of auditing standards on the competence of accounting students as prospective auditors. The research sample consisted of 340 undergraduate accounting students from an A-accredited university in Semarang who had completed the auditing course. A quantitative approach was used by distributing an online questionnaire via Google Forms. The results show that audit structure and understanding of auditing standards have a positive and significant effect on student competence. Conversely, independence, integrity, and professionalism do not show a significant effect. These findings highlight the importance of mastering audit structure and standards in shaping competent auditors, although ethical values remain essential to be instilled.
Keywords: Independence, Integrity, Professionalism, Audit Structure, Auditing Standards, Audit Competence
ABSTRAK
Penelitian ini menganalisis pengaruh independensi, integritas, profesionalisme, struktur audit, dan pemahaman standar audit terhadap kompetensi mahasiswa akuntansi sebagai calon auditor. Sampel penelitian terdiri dari 340 mahasiswa S-1 akuntansi dari universitas berakreditasi A di Semarang yang telah menempuh mata kuliah audit. Penelitian menggunakan pendekatan kuantitatif melalui penyebaran kuesioner daring via Google Form. Hasil menunjukkan bahwa struktur audit dan pemahaman standar audit berpengaruh positif dan signifikan terhadap kompetensi mahasiswa. Sebaliknya, independensi, integritas, dan profesionalisme tidak menunjukkan pengaruh signifikan. Temuan ini menegaskan pentingnya pemahaman struktur dan standar audit dalam membentuk auditor yang kompeten, meskipun nilai-nilai etika tetap perlu ditanamkan.
Kata Kunci: Independensi, Integritas, Profesionalisme, Struktur Audit, Standar Audit, Kompetensi Audit
Downloads
Ahmad, M. A., Mohamad, A., Mohamad, A., Mohamad, N. R., & Mohamad, A. A. (2025). Determining Accounting Undergraduates’ Intention to Become Shariah Auditors in Malaysia: A Theory of Planned Behavior Approach. Advances in Social Sciences Research Journal, 12(01), 01–10. https://doi.org/10.14738/assrj.1201.18046
Alfianto, S., & Suryandari, D. (2015). Pengaruh Profesionalisme, Komitmen Organisasi Dan Struktur Audit Terhadap Kinerja Auditor. Accounting Analysis Journal, 4(1), 361–369. http://journal.unnes.ac.id/sju/index.php/aaj
Ardelean, A. (2013). Auditors’ Ethics and their Impact on Public Trust. Procedia - Social and Behavioral Sciences, 92, 55–60. https://doi.org/10.1016/j.sbspro.2013.08.637
Arianti, D., Yulianti, R., & Maksalmina. (2023). Karya Ilmiah Mahasiswa Fakultas Ekonomi Pengaruh Konflik Peran, Ketidakjelasan Peran, Struktur Audit, Motivasi Dan Kepuasan Kerja Pada Kinerja Auditor (Studi Kasus Pada Inspektorat Kota Banda Aceh). E-Journal, 2(1), 203–212.
Badewin, & Ruzita, Y. (2018). Pengaruh Profesionalisme dan Struktur Audit Terhadap Kinerja Auditor Pada Kantor Akuntan Publik Di Pekanbaru. Jurnal Akuntansi Dan Keuangan, 7(2), 1–16.
Barrainkua, I., & Espinosa-Pike, M. (2018). The influence of auditors’ professionalism on ethical judgement: Differences among practitioners and postgraduate students. Revista de Contabilidad, 21(2), 176–187. https://doi.org/10.1016/j.rcsar.2017.07.001
Bryan, B. J. (1996). Factors influencing compliance with GAAS reporting standards on private sector engagements. Managerial Auditing Journal, 11(6), 36–41. https://doi.org/10.1108/02686909610125159
Can, Gg. (2017). Turkish Listed Manufacturing Companiess Audit Structure and Its Effect on Earnings Management. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3005962
Cheng, X. (2017). Applying the Theory of Planned Behavior to Influence Auditors’ Knowledge-Sharing Behavior [University of South Florida]. https://digitalcommons.usf.edu/etd
Deng, Y., Zhang, Z., & Liu, Y. (2023). Auditors’ hometown ties and audit quality. Journal of Accounting and Public Policy, 42(6), 107137. https://doi.org/10.1016/j.jaccpubpol.2023.107137
Elmghaamez, I. K., Ntim, C. G., & Yekini, K. C. (2024). Diffusion theory, economic consequences, and adoption of international standards on auditing around the world. Journal of International Accounting, Auditing and Taxation, 56. https://doi.org/10.1016/j.intaccaudtax.2024.100641
Eva, Y., Wulandari, R., & Irianto, M. F. (2021). View of Pengaruh Independensi, Komitmen Organisasi, Struktur Audit Dan Motivasi Kerja Terhadap Kinerja Auditor (Studi Empisis Pada KAP di Kota Malang). Jurnal Riset Mahasiswa Akuntansi, 9(2).
Fipiariny, S., & Nurhayati. (2021). Pengaruh Independensi, Due Professional Care Dan Akuntabilitas Terhadap Kualitas Audit Pada Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Provinsi Sumatera Selatan. Jurnal Riset Terapan Akuntansi, 2, 78–93. http://nasional.kompas.com
Guan, Y., Su, L. N., Wu, D., & Yang, Z. (2016). Do school ties between auditors and client executives influence audit outcomes? Journal of Accounting and Economics, 61(2–3), 506–525. https://doi.org/10.1016/j.jacceco.2015.09.003
Gunawan, L. D. (2012). Pengaruh Tingkat Independensi, Kompetensi, Obyektifitas, dan Integritas Auditor terhadap Kualitas Audit yang Dihasilkan Kantor Akuntan Publik di Surabaya. Jurnal Ilmiah Mahasiswa Akuntansi, 1(4), 44–48.
Halim, G. A. (2024). Pengaruh Kompetensi Auditor, Independensi Auditor, Integritas Auditor, dan Pengalaman Kerja Auditor terhadap Kualitas Audit pada Kantor Akuntan Publik di Kota Tangerang. Global Accounting : Jurnal Akuntansi, 3(1), 1–9.
Hanifah, H., & Kuntadi, C. (2024). Faktor-faktor yang mempengaruhi Kinerja auditor: Kompetensi Auditor, Pengalaman Auditor, dan Etika Profesi. 1(2), 122–132. https://doi.org/10.61722/jrme.v1i2.1233
Harahap, D. Y., Suciati, N. H., Puspitasari, E., & Rachmianty, S. (2017). Pengaruh Pelaksanaan Standar Audit Berbasis International Standards On Auditing (ISA) Terhadap Kualitas Audit. Jurnal Aset (Akuntansi Riset), 9(1), 55–72.
Haryanto, N. O., & Susilawati, C. (2018). Pengaruh Kompetensi, Independensi, dan Profesionalisme Auditor Internal Terhadap Kualitas Audit. Jurnal Akuntansi Bisnis, 16(2).
Hubais, A. S. A., Kadir, M. R. A., Bilal, Z. O., & Alam, M. N. (2023). The Impact of Auditor Integrity to Audit Quality: An exploratory studies from the Middle East. International Journal of Professional Business Review, 8(1), 1–15. https://doi.org/10.26668/businessreview/2023.v8i1.1254
Ismail, T. (2018). Kesenjangan Harapan Keterampilan Yang Dimiliki Oleh Sarjana Akuntansi. Jurnal Riset Akuntansi Terpadu, 11(2). https://doi.org/10.35448/jrat.v11i2.4251
Jackling, B., & De Lange, P. (2009). Do Accounting Graduates’ Skills Meet The Expectations of Employers? A Matter of Convergence or Divergence. Accounting Education, 18(4–5), 369–385. https://doi.org/10.1080/09639280902719341
Kavanagh, M. H., & Drennan, L. (2008). What skills and attributes does an accounting graduate need? Evidence from student perceptions and employer expectations. Accounting & Finance, 2(48), 279–300.
Kusuma, T. U. (2021). Pengaruh Independensi, Kompetensi, Audit Tenure, dan Rotasi Audit terhadap Kualitas Audit. Kajian Ilmiah Akuntansi Fakultas Ekonomi, 11(1), 52–66. https://jurnal.untan.ac.id
Laily, N., Ermayda, R. Z., & Azzardina, A. (2021). The relationship between accounting students’ moral development and narcissism on academic fraud. Journal of Education and Learning (EduLearn), 15(2), 251–256. https://doi.org/10.11591/edulearn.v15i2.15985
Liza, C. (2024). Penentu Kualitas Laporan Audit: Pentingnya Profesionalisme dan Bukti Audit. Jurnal Ekonomika Dan Bisnis (JEBS), 4(5), 1092–1097. https://doi.org/10.47233/jebs.v4i5.2101
Maroun, W., & Ricquebourg, A. D. de. (2024). How auditors identify and report key audit matters - An organizational routines perspective. The British Accounting Review, 56(2), 101263. https://doi.org/10.1016/j.bar.2023.101263
Maryana, F., Ridhawati, R., & Elmoulika, I. (2017). Persepsi Mahasiswa Akuntansi STIE Nasional Banjarmasin tentang Expectation Gap dan Tanggung Jawab Auditor. Jurnal Ekonomi Dan Bisnis, 10(1), 125–141.
Maulana, D. (2020). Pengaruh Kompetensi, Etika Dan Integritas Auditor Terhadap Kualitas Audit. Syntax Literate, 5(1), 39–53.
Mulyadi. (2017). Auditing (6th ed.). Salemba Empat.
Ningsih, F., & Nadirsyah. (2017). Pengaruh Independensi, Skeptisisme Profesional Auditor, Penerapan Standar Audit, dan Etika Audit Terhadap Kualitas Hasil Audit. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 2(3), 48–58.
Primasari, N. H., & Azzahra, L. (2015). Pengaruh Gender, Supervisi, Independensi, Kompetensi Profesional dan Pemahaman Atas Standar Audit Terhadap Audit Judgment. Jurnal Akuntansi Dan Keuangan, 4(2), 141–160.
Purnamasari, P. (2019). Does moral evaluation mediate the relationship between cognitive moral development and reduced audit quality behavior? In Journal of Business and Retail Management Research (JBRMR) (Vol. 13). www.jbrmr.com
Rahayu, S. K., & Suhayati, E. (2010). Auditing: Konsep Dasar dan Pedoman Pemeriksaan Akuntan Publik. Graha Ilmu.
Ramadhan, B. Y. P., Mukti, A. H., & Sianipar, P. B. H. (2024). Pengaruh Independensi Auditor, Audit Fee, dan Integritas Auditor terhadap Kualitas Audit ( Studi Kasus pada Kantor Akuntan Publik di kota Bekasi). SENTRI: Jurnal Riset Ilmiah, 3(2), 1161–1181. https://doi.org/10.55681/sentri.v3i2.2362
Rau, S. E., & Weber, J. (2004). AUDITOR QUALITY AND STAGE OF MORAL REASONING. Journal of Accounting, Ethics & Public Policy, 3(1), 45–65.
Rengganis, RR. M. Y. D., & Mirayani, L. P. M. (2021). Pengaruh Profesionalisme, Pengalaman dan Etika Terhadap Kualitas Audit. Jurnal Indonesia Sosial Sains, 2(7), 1196–1208. https://doi.org/10.36418/jiss.v2i7.365
Santoso, I. A., Tarmizi, R., & Takismen, T. (2020). Beberapa Komponen Yang Berpengaruh Terhadap Kinerja Auditor. IJAcc, 1(1), 17–23. https://doi.org/10.33050/jakbi.v1i1.1377
Setiono, E., & Widaryanti, ) ; (2023). Penerapan Teknologi Informasi dan Profesionalisme dalam Meningkatkan Kinerja Auditor KAP Kota Semarang. Jurnal Ilmiah Bidang Ilmu Ekonomi, 21(1), 488–496.
Stuart, I., & Prawitt, D. F. (2011). The Influence of Audit Structure on Auditors’ Performance in High and Low Complexity Task Settings. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.569871
Wujarso, R., & Saprudin. (2020). Pengaruh Kompetensi dan Independensi terhadap Kualitas Audit pada Kantor Akuntan Publik di Wilayah Jakarta. Jurnal Akuntansi & Perpajakan, 1(2), 98–110.
Wulandari, P. D., & Latrini, M. Y. (2024). Etika Profesi Memoderasi Pengaruh Independensi, Integritas, dan Skeptisisme Terhadap Kualitas Audit BPK RI Provinsi Bali. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 13(11), 2213–2220. https://ojs.unud.ac.id/index.php/EEB/index
Yoanita, S., & Farida. (2019). Pengaruh Akuntabilitas, Independensi Auditor, Kompetensi, Due Professional Care, Objektivitas, Etika Profesi dan Integritas Auditor Terhadap Kualitas Audit. The 5th SNCP 2019, 289–301.
Yuniarwati, Y., Ardana, C., & Dewi, S. P. (2022). Theory of Planned Behavior for Predicting Fraudulent Financial Reporting Intentions.
Copyright (c) 2025 Maria Cita Verene Gunadi, Warsito Kawedar
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Nominal Barometer Riset Akuntansi dan Manajemen allows readers to read, download, copy, distribute, print, search, or link to its articles' full texts and allows readers to use them for any other lawful purpose. The journal allows the author(s) to hold the copyright without restrictions. Finally, the journal allows the author(s) to retain publishing rights without restrictions
- Authors are allowed to archive their submitted article in an open access repository
- Authors are allowed to archive the final published article in an open access repository with an acknowledgment of its initial publication in this journal
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 Generic License.
Terjemahan.png)
