Article Sidebar

Download
PDF
Statistic
Read Counter : 533 Download : 11287

Main Article Content

Abstract

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.

Keywords

Skill Work Experience Professional Skepticism Auditor Performance

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Sunarmin, S., & Junaidi, A. (2022). Auditor Skill, Work Experience and Professional Skepticism on Performance of Auditors. Ilomata International Journal of Tax and Accounting, 3(2), 183-190. https://doi.org/10.52728/ijtc.v3i2.453

References

  1. 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
  2. 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
  3. 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
  4. 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
  5. 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
  6. 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
  7. 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
  8. 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
  9. 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
  10. 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
  11. 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
  12. 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
  13. 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
  14. 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
  15. 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
  16. 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
  17. 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
  18. 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
  19. 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
  20. 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
  21. 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
  22. 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
  23. 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
  24. 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
  25. 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
  26. 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/
  27. 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
  28. 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
  29. 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
  30. 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
  31. 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
  32. 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
  33. 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