Auditor Skill, Work Experience and Professional Skepticism on Performance of Auditors
DOI:
https://doi.org/10.52728/ijtc.v3i2.453Keywords:
Skill, Work Experience, Professional Skepticism, Auditor PerformanceAbstract
Auditor is an accounting profession that is expected to be able to produce audit report products that can be accepted by both internal and external companies. The audit report must be existence and accuracy, completeness, rights and obligations, valuation or allocation, presentation and disclosure. To achieve this, several measuring tools are needed on how to determine the level of good auditor performance. The performance of professional auditors and having performance and broad insight will produce report products that can be accounted for and have reliable financial report functions and information. The research method used in this research is to use literature review, a systematic, explicit and reproducible method to identify, evaluate and synthesize research works and ideas that have been produced by researchers and practitioners. The results of this study can be concluded that good governance, audit structure, role conflict, role ambiguity, understanding of good governance, task complexity, have no effect on auditor performance. While organizational commitment, leadership style, professional training, competence, Locus of Control, and Auditor Integrity affect the performance of the auditor. For professional skepticism and audit knowledge, it turns out to have a positive and significant influence on the indications of regional loss findings.
References
Agoes, S. (2017). Auditing Petunjuk Praktis Pemerksaan Akuntan Oleh Akuntan Publik (2nd ed.). https://penerbitsalemba.com/buku/01-0371-auditing-petunjuk-praktis-pemeriksaan-akuntan-oleh-akuntan-publik-e5-1
Al Aufa, B., Renindra, I. S., Putri, J. S., & Nurmansyah, M. I. (2020). An application of the Unified Theory of Acceptance and Use of Technology (UTAUT) model for understanding patient perceptions on using hospital mobile application. Enfermería Clínica, 30, 110–113. https://doi.org/10.1016/j.enfcli.2020.06.025
Anggrainy, S., Bokiu, Z., & Husain, S. P. (2018). Analisis Perbedaan Kinerja Auditor Dilihat Dari Perpekstif Gender (Studi Empiris Pada Kantor Badan Pemeriksa Keuangan Perwakilan Provinsi Gorontalo). JAWARA: Jurnal Wawasan Dan Riset Akuntansi, 5(2), 114–126. https://doi.org/http://dx.doi.org/10.25157/jwr.v5i2.1406
Annisette, M. (2017). Discourse of the professions: The making, normalizing and taming of Ontario’s “foreign-trained accountant.” Accounting, Organizations and Society, 60, 37–61. https://doi.org/10.1016/j.aos.2017.06.006
Antonelli, V., D’Alessio, R., & Walker, S. P. (2022). Operationalizing expulsion. Jewish accountants in Fascist Italy, 1938–1943. Critical Perspectives on Accounting, 102462. https://doi.org/10.1016/j.cpa.2022.102462
Asif, M., Searcy, C., & Castka, P. (2022). Exploring the role of industry 4.0 in enhancing supplier audit authenticity, efficacy, and cost effectiveness. Journal of Cleaner Production, 331, 129939. https://doi.org/10.1016/j.jclepro.2021.129939
Ayaz, A., & Yanartaş, M. (2020). An analysis on the unified theory of acceptance and use of technology theory (UTAUT): Acceptance of electronic document management system (EDMS). Computers in Human Behavior Reports, 2, 100032. https://doi.org/10.1016/j.chbr.2020.100032
Brownell, P. (1982). The Role of Accounting Data in Performance Evaluation, Budgetary Participation, and Organizational Effectiveness. Journal of Accounting Research, 20(1), 12. https://doi.org/10.2307/2490760
Chychyla, R., Leone, A. J., & Minutti-Meza, M. (2019). Complexity of financial reporting standards and accounting expertise. Journal of Accounting and Economics, 67(1), 226–253. https://doi.org/10.1016/j.jacceco.2018.09.005
Cohen, J. R., Dalton, D. W., & Harp, N. L. (2017). Neutral and presumptive doubt perspectives of professional skepticism and auditor job outcomes. Accounting, Organizations and Society, 62, 1–20. https://doi.org/10.1016/j.aos.2017.08.003
Dwivedi, Y. K., Rana, N. P., Tamilmani, K., & Raman, R. (2020). A meta-analysis based modified unified theory of acceptance and use of technology (meta-UTAUT): a review of emerging literature. Current Opinion in Psychology, 36, 13–18. https://doi.org/10.1016/j.copsyc.2020.03.008
Flesher, D. L., Flesher, T. K., & Previts, G. J. (2018). The Financial Accounting Standards Board: Profiles of seven leaders. Research in Accounting Regulation, 30(1), 38–48. https://doi.org/10.1016/j.racreg.2018.03.006
Gammie, E., & Whiting, R. (2013). Women accountants: Is the grass greener outside the profession? The British Accounting Review, 45(2), 83–98. https://doi.org/10.1016/j.bar.2013.03.005
Huang, Y., & Yan, C. (2020). Global accounting standards, financial statement comparability, and the cost of capital. International Review of Economics & Finance, 69, 301–318. https://doi.org/10.1016/j.iref.2020.05.019
Jalaluddin. (2010). Pengaruh Environment Control Terhadap Hubungan Antara Partisipasi Anggaran dengan Kinerja Pemerintah (Studi Empiris pada SKPD Di Kabupaten Aceh Besar). Jurnal Telaah & Riset Akuntansi, 3(1), 84–99. http://jurnal.unsyiah.ac.id/TRA/article/view/330
Kang, Y. J., Trotman, A. J., & Trotman, K. T. (2015). The effect of an Audit Judgment Rule on audit committee members’ professional skepticism: The case of accounting estimates. Accounting, Organizations and Society, 46, 59–76. https://doi.org/10.1016/j.aos.2015.03.001
Karlsson, P., & Noela, M. (2022). Beliefs influencing students’ career choices in Sweden and reasons for not choosing the accounting profession. Journal of Accounting Education, 58, 100756. https://doi.org/10.1016/j.jaccedu.2021.100756
Khumawala, S. B., Ranasinghe, T., & Yan, C. J. (2020). Real effects of governmental accounting standards: Evidence from GASB statement No. 53 – Accounting and financial reporting for derivative instruments. Journal of Accounting and Public Policy, 39(5), 106719. https://doi.org/10.1016/j.jaccpubpol.2020.106719
Noviyanti, S. (2008). Skeptisme Profesional Auditor dalam Mendeteksi Kecurangan. Jurnal Akuntansi Dan Keuangan Indonesia, 5(1), 102–125. http://journal.ui.ac.id/index.php/jaki/article/view/2886
O’Regan, P., & Killian, S. (2021). Beyond professional closure: Uncovering the hidden history of plain accountants. Accounting, Organizations and Society, 94, 101276. https://doi.org/10.1016/j.aos.2021.101276
Pucci, R., & Skærbæk, P. (2020). The co-performation of financial economics in accounting standard-setting: A study of the translation of the expected credit loss model in IFRS 9. Accounting, Organizations and Society, 81, 101076. https://doi.org/10.1016/j.aos.2019.101076
Rengganis, F. D., & Isgiyarta, J. (2015). Pengaruh Penggunaan Teknologi Informasi Terhadap Kinerja Auditor (Studi Empiris Pada Auditor KAP di Kota Semarang). Diponegoro Journal of Accounting, 4(2), 1–12. https://ejournal3.undip.ac.id/index.php/accounting/article/view/15461
Rodgers, W., Mubako, G. N., & Hall, L. (2017). Knowledge management: The effect of knowledge transfer on professional skepticism in audit engagement planning. Computers in Human Behavior, 70, 564–574. https://doi.org/10.1016/j.chb.2016.12.069
Ronaghi, M. H., & Forouharfar, A. (2020). A contextualized study of the usage of the Internet of things (IoTs) in smart farming in a typical Middle Eastern country within the context of Unified Theory of Acceptance and Use of Technology model (UTAUT). Technology in Society, 63, 101415. https://doi.org/10.1016/j.techsoc.2020.101415
Sari, G. D. P., Juliarto, A., & Raharja, R. (2018). Evaluasi Kinerja Akuntan Publik : Skeptisme Profesional dan Ooutcome Effect (Sebuah Studi Eksperimental). Jurnal Akuntansi Dan Auditing, 14(2), 144. https://doi.org/10.14710/jaa.14.2.144-171
Sutrisno. (2010). Pengaruh Partisipasi, Motivasi, danapelimpahan Wewenang dalam penyusunan Anggaran Terhadap Kinerja Manajerial (Studi Empiris Pada Dinas Daerah dan Lembaga Teknis Daerah di Kabupaten Rembang) [Universitas Diponegoro]. http://eprints.undip.ac.id/24006/
van der Steen, M. P. (2022). Identity work of management accountants in a merger: The construction of identity in liminal space. Management Accounting Research, 100792. https://doi.org/10.1016/j.mar.2022.100792
Venkatesh, V., Thong, J. T. L., & Xu, X. (2012). Consumer Acceptance and Use of Information Technology: Extending the Unified Theory of Acceptance and Use of Technology. MIS Quarterly, 36(1), 157. https://doi.org/10.2307/41410412
Walker, S. P. (2017). Accountants and the pursuit of the national interest: A study of role conflict during the First World War. Critical Perspectives on Accounting, 47, 8–25. https://doi.org/10.1016/j.cpa.2017.01.001
Walker, S. P. (2021). The blindfold witness? An accountant’s response to slavery and atrocity in the Devil’s Paradise. The British Accounting Review, 101068. https://doi.org/10.1016/j.bar.2021.101068
Xue, Q., & Zan, L. (2022). The Chinese accounting profession in the People’s Republic: A preliminary understanding from an oral history perspective. Critical Perspectives on Accounting, 102451. https://doi.org/10.1016/j.cpa.2022.102451
Yu, C.-C., Huang, H.-W., Yang, Y.-C., & Xie, A. (2022). Do over-conservative going concern audit opinions exist? Evidence from the prediction model approach. Economics Letters, 212, 110292. https://doi.org/10.1016/j.econlet.2022.110292
Zarefar, A., Andreas, & Zarefar, A. (2016). The Influence of Ethics, Experience and Competency toward the Quality of Auditing with Professional Auditor Scepticism as a Moderating Variable. Procedia - Social and Behavioral Sciences, 219, 828–832. https://doi.org/10.1016/j.sbspro.2016.05.074
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution 4.0 International License.
