PENGARUH KODE ETIK PROFESI AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT PADA KAP DI SURABAYA
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code of ethics of public accountant profession, integrity, objectivity, competency, confidentiality, professional prudence, audit quality
Abstract
Abstract–This study aims to examine the significance of the influence of Code of Ethics of Public Accountant Professionconsisting of principles of integrity, principles of objectivity, principles of competence and the attitude of precision and professional prudence, principle of confidentiality and principle of professional behavior to audit quality. This study was conducted by SPSS 18.Make theindependent auditorwho areworking at Public Accounting Firmlocated in Surabaya which has the last position as a junior auditor, senior auditor and supervisoras a research object. Usingprimary datain the form ofquestionnairesdata that distributed to 80 auditors as respondentsin 2016.The results of this study indicate that the principles of competence and the attitude of precision and professional prudencehave the most significant effect on audit quality with 5% significance. The principle of objectivity and the principle of confidentiality have a significant effect on audit quality with 10% significance. While the principle of integrity and the principle of professional behavior has no effect on audit quality.
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References
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Alim, M. N., Hapsari, T., & Purwanti, L. (2007, Juli 26-28). Pengaruh kompetensi dan independensi terhadap kualitas audit dengan etika auditor sebagai variabel moderasi. Simposium Nasional Akuntansi X -UNHAS Makassar, 1-26.
American Accounting Association Financial Accounting Standard Committee2000.(2001, December 4). Commentary: SEC Auditor Independece Requirements. Accounting Horizon, Vol. 15(No. 4), p. 373-386.
Ardelean, A. (2015). Perceptions on Audit Quality Based on the Ethical Behaviour of Auditors. AuditFinanciar, Vol. 13(Issue 123), 61-73.
Ardini, L. (2010). Pengaruh Kompetensi, Independensi, Akuntabilitas dan Motivasi terhadap Kualitas Audit. Majalah Ekonomi, 329-349.
Arens, A. A., Elder, R. J., & Beasley, M. S. (2014). Auditing and Assurance Services An Integrated Approach.Pearson Educational Limited.
Badjuri, A. (2011, November). Faktor-Faktor yang Berpengaruh Terhadap Kualitas Audit Auditor. Dinawalesmika Keuangan dan Perbankan, Vol 3(No.2), 183-197.
Ball, F.,Tyler, J., & Wells, P. (2015). Is audit quality impacted by auditor relationships? Journal of Contemporary Accounting & Economics 11, 166–181.
Behn, B. K., Carcello, J. V., Hermanson, D. R., & Hermanson, R. H. (1997, March). The Determinants of Audit Client Satisfaction Among Clients of Big 6 Firm. Accounting Horizons -© 1997 American Accounting Association, pp. 7-24.
Butcher, K., Harrison, G., & Ross, P. (2012). Perceptions of Audit Service Quality and Auditor Retention. International Journal of Auditing.
Cahyani, K., Purnamawati, I., & Herawati, N. (2015). Pengaruh etika profesi auditor, profesionalisme, motivasi, budaya kerja, dan tingkat pendidikan terhadap kinerja auditor junior. Jurusan Akuntansi Program S1 -e-Journal S1 Ak Universitas Pendidikan Ganesha, Vol. 3(No. 1).
Christiawan, Y. J. (2002, Nopember). Kompetensi dan Independensi Akuntan Publik : Refleksi Hasil Penelitian Empiris. Jurnal Akuntansi & Keuangan, Vol. 4(No. 2), 79 -92.
Collings, S. J. (2011). Interpretation and Application of International Standards on Auditing.Wiley.
DeAngelo, L. E. (1981). Audit Size and Audit Quality. Journal of Accounting and Economics 3, 183-199.
DeFond, M., & Zhang, J. (2014). A review of archival auditing research. Journal of Accounting and Economics, 275-326.
Dodaro, G. (2013). Ethics and Integrity in Auditing : A Prerequisite for Good Government. Public Integrity. Fall 2013, Vol. 15(No. 4), pp 415-421. doi:10.2753/PIN1099-9922150406
Duff, A. (2009). Measuring audit quality in an era of change: An empirical investigation of UK audit market stakeholders in 2002 and 2005. Managerial Auditing Journal, Vol. 22(Issue 5), pp. 400-422.
Efferin, S., Darmadji, S., & Tan, Y. (2008). Metode Penelitian Akuntansi : Mengungkap Fenomena dengan Pendekatan Kuantitatif dan Kualitatif.Yogyakarta: Graha Ilmu.
Furiady, O., & Kurnia, R. (2015). The effect of work experiences, competency, motivation, accountability, and objectivity towards audit quality. Procedia -Social and Behavioral Sciences 211, 328-335.
Francis, J. R. (2004). What do we know about audit quality? The British Accounting Review, 36, p 345-368.
Garland, R. (1991). The Mid-Point on a Rating Scale: Is it Desirable? Marketing Bulletin, 2, 66-70.
Hair, Jr, J. F., Black, W., Babin, B., Anderson, R., & Tatham, R. (2006). Multivariate Data Analysis(Sixth ed.). Pearson Education Inc.
Hair, JR, J. F., Bush, R., & Ortinau, D. (2003). Marketing Research Within a Changing Information Environment(Second ed.). McGraw-Hill Higher Education.
Hartadi, B. (2009). Pengaruh FeeAudit, Rotasi KAP, dan Reputasi Auditor terhadap Kualitas Audit di Bursa Efek Indonesia. Ekuitas: Jurnal Ekonomi dan Keuangan, Vol. 16(No. 1), 84-103.
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Institut Akuntan Publik Indonesia . (2011). Kode Etik Profesi Akuntan Publik.Salemba Empat: Jakarta, Indonesia.
Institut Akuntan Publik Indonesia. (2013). Standar Profesional Akuntan Publik.Salemba Empat: Jakarta, Indonesia.
Institute of Chartered Accountants in England & Wales. (2005). Agency theory and the role of audit.Institute of Chartered Accountants in England & Wales.
Jackling, B., Cooper, B. J., Leung, P., & Dellaportas, S. (2007). Professional accounting bodies' perceptions of ethical issues, causes of ethical failure. Managerial Auditing Journal, Vol. 22(Issue 9), 928-944.
Jensen, M., & Meckling, W. (1976). Theory of the firm: Managerial behavior, agency cost and ownership structure. Journal of Financial Economics, 3, 305-360.
Koroy, T. R. (2008). Pendeteksian Kecurangan (Fraud) Laporan Keuangan oleh Auditor Eksternal. JURNAL AKUNTANSI DAN KEUANGAN, Vol 10(No 1), 22-33.
Krosnick, J.A., Holbrook, A.L., Berent, M.K., Carson, R.T., Hanemann, M.W., Kopp, R.J., Mitchell, R.C., Presser, S., Ruud, P.A., Smith, V.K., Moody, W.R., Green, M.C., Conaway, M. (2002). The impact of "no opinion" response option on data quality : Non-attitude reduction or an invitation to satisfice? Public Opinion Quarterly, 66, 371-403.
Mansouri, A., Pirayesh, R., & Salehi, M. (2009, February). Audit Competence and Audit Quality: Case in Emerging Economy. International Journal of Business and Management, Vol 4(No 2). Retrieved from www.ccsenet.org/journal.html
McColgan, P. (2001). Agency theory and corporate governance: a reviewof the literature from a UK perspective.Glasgow, United Kingdom: Department of Accounting & Finance, University of Strathclyde,100, Cathedral Street.
Mironiuc, M., Chersan, I.-C., & Robu, I.-B. (2013). Ethics in Providing Non-Audit Services to Ensure Transparency in Financial Reporting. Procedia -Social and Behavioral Sciences, 81, 474 –478.
Mulyadi. (2002). Auditing 6th ed. Vol. 2.Jakarta: Salemba Empat.
Neuman, W. L. (2011). Social Research Method: Qualitative and Quantitative Approach 7th Ed.Allyn & Bacon: Boston, USA.
Noviyanti, S. (2008, Juni). Skeptisme Profesional Auditor dalam Mendeteksi Kecurangan. Jumal Akuntansi dan Keuangan Indonesia, Vol. 5(No. 1), hal. 102-125.
Nugrahaningsih, P. (2005). Analisis Perbedaan Perilaku Etis Auditor Di KAP dalam Etika Profesi (Studi terhadap Peran Faktor-Faktor Individual: Locus of Control, Lama Pengalaman Kerja, Gender dan Equity Sensitivity). Simposium Nasional Akuntansi VIII Solo, 617-630.
Power, M. (2003). Auditing and the production of legitimacy. Accounting, Organizations and Society 28, 379–394.
Primaraharjo, B., & Handoko, J. (2011, Januari). Pengaruh Kode Etik Profesi Akuntan Publik terhadap Kualitas Audit Auditor Independen di Surabaya. Jurnal Akuntansi Kontemporer, Vol. 3(No. 1), 27-51.
Pusat Bahasa Depdiknas Indonesia. (2002). Kamus Besar Bahasa Indonesia Edisi Ketiga.Jakarta: Balai Pustaka.
Ryan, C., & Garland, R. (1999). The use of a specific non-response option on Likert-type scales. Tourism Management, 20, 107-113.
Santoso, S. (2004). Buku Latihan SPSS Statistik Multivariant.Jakarta: Elex Media Komp.
Sarwoko, I., & Agoes, S. (2014). An empirical analysis of auditor’s industry specialization, auditor’s independence and audit procedures on audit quality: Evidence from Indonesia. Procedia -Social and Behavioral Sciences 164, 271 –281.
Sekaran, U. (2000). Research Methods for Business.John Wiley and Sons Inc.: New York.
Singarimbun, M., & Effendi, S. (1989). Metode Penelitian Survai.Jakarta: LP3ES Lembaga Penelitian, Pendidikan dan Penerangan Ekonomi dan Sosial.
Sujarweni, V. (2014). SPSS Untuk Penelitian.Pustaka Baru Press.
Sukriah, I., Akram, & Inapty, B. A. (2009, November 3-9). Pengaruh Pengalaman Kerja, Independensi, Obyektifitas, Integritas dan Kompetensi Terhadap Kualitas Hasil Pemeriksaan. Simposium Nasional Akuntansi 12 Palembang Universitas Sriwijaya.
Sulaiman, W. (2004). Analisis Regresi Menggunakan SPSS .Yogyakarta: ANDI.
Sundgren, S., & Svanström, T. (2014).Auditor-in-Charge Characteristics and Going-concern Reporting. Contemporary Accounting Research, Vol. 31(No. 2), 531-550.
Tjun, L. T., Marpaung, E., & Setiawan, S. (2012, Mei). Pengaruh Kompetensi dan Independensi Auditor Terhadap Kualitas Audit. Jurnal Akuntansi, 4(1), 33-56.
Undang-Undang Republik Indonesia Nomor 5 Tahun 2011 Tentang Akuntan Publik
Widagdo, R., Irwandi, S. A., & Lesmana, S. (2002). Analisis pengaruh atribut-atribut kualitas audit terhadap kepuasan klien (Studi empiris pada perusahaan yang terdaftar di Bursa Efek Jakarta). Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya(pp. 1-21). Surabaya.
Wooten, T. C. (2003). Research about audit quality. The CPA Journal, 48-51.
Yuniarti, R., & Zumara, W. M. (2013). Audit quality attributesand audit client satisfaction. International Journal of Humanities and Management Sciences (IJHMS), Vol. 1(Issue. 1), 96-100.
https://bisnis.tempo.co/read/news/2002/11/04/05633339/bapepam-kasus-kimia-farma-merupakan-tindak-pidana (diakses 28 Juni 2017 pukul 09.20).
https://en.oxforddictionaries.com/definition/audit (diakses 29 Juni 2017 pukul 08.32).
http://kbbi.web.id/kode (diakses 29 Juni 2017 pukul 10.15).
http://kbbi.web.id/etika (diakses 29 Juni 2017 pukul 10.22).
http://www.bbc.com/indonesia/berita_indonesia/2014/08/140826_pasar_tenaga_kerja_aec (diakses pada 6 juni 2016 pukul 21.42).
http://iapi.or.id/Iapi/membership_kap/membership_kap/surabaya-570e15d608efb.pdf (diakses 15 Oktober 2016 pukul 11.15).
www.iapi.or.id/kode-etik (diakses 20 September 2016 pukul 09.30).
http://www.reuters.com/article/us-ernstandyoung-lehman-lawsuit-idUSTRE6BJ1FP20101221 (diakses 29 Juni 2017 pukul 13.05).
http://www.pwc.com/m1/en/services/assurance/what-is-an-audit.html(diakses 2 Juni 2017pukul 15.00).
Alim, M. N., Hapsari, T., & Purwanti, L. (2007, Juli 26-28). Pengaruh kompetensi dan independensi terhadap kualitas audit dengan etika auditor sebagai variabel moderasi. Simposium Nasional Akuntansi X -UNHAS Makassar, 1-26.
American Accounting Association Financial Accounting Standard Committee2000.(2001, December 4). Commentary: SEC Auditor Independece Requirements. Accounting Horizon, Vol. 15(No. 4), p. 373-386.
Ardelean, A. (2015). Perceptions on Audit Quality Based on the Ethical Behaviour of Auditors. AuditFinanciar, Vol. 13(Issue 123), 61-73.
Ardini, L. (2010). Pengaruh Kompetensi, Independensi, Akuntabilitas dan Motivasi terhadap Kualitas Audit. Majalah Ekonomi, 329-349.
Arens, A. A., Elder, R. J., & Beasley, M. S. (2014). Auditing and Assurance Services An Integrated Approach.Pearson Educational Limited.
Badjuri, A. (2011, November). Faktor-Faktor yang Berpengaruh Terhadap Kualitas Audit Auditor. Dinawalesmika Keuangan dan Perbankan, Vol 3(No.2), 183-197.
Ball, F.,Tyler, J., & Wells, P. (2015). Is audit quality impacted by auditor relationships? Journal of Contemporary Accounting & Economics 11, 166–181.
Behn, B. K., Carcello, J. V., Hermanson, D. R., & Hermanson, R. H. (1997, March). The Determinants of Audit Client Satisfaction Among Clients of Big 6 Firm. Accounting Horizons -© 1997 American Accounting Association, pp. 7-24.
Butcher, K., Harrison, G., & Ross, P. (2012). Perceptions of Audit Service Quality and Auditor Retention. International Journal of Auditing.
Cahyani, K., Purnamawati, I., & Herawati, N. (2015). Pengaruh etika profesi auditor, profesionalisme, motivasi, budaya kerja, dan tingkat pendidikan terhadap kinerja auditor junior. Jurusan Akuntansi Program S1 -e-Journal S1 Ak Universitas Pendidikan Ganesha, Vol. 3(No. 1).
Christiawan, Y. J. (2002, Nopember). Kompetensi dan Independensi Akuntan Publik : Refleksi Hasil Penelitian Empiris. Jurnal Akuntansi & Keuangan, Vol. 4(No. 2), 79 -92.
Collings, S. J. (2011). Interpretation and Application of International Standards on Auditing.Wiley.
DeAngelo, L. E. (1981). Audit Size and Audit Quality. Journal of Accounting and Economics 3, 183-199.
DeFond, M., & Zhang, J. (2014). A review of archival auditing research. Journal of Accounting and Economics, 275-326.
Dodaro, G. (2013). Ethics and Integrity in Auditing : A Prerequisite for Good Government. Public Integrity. Fall 2013, Vol. 15(No. 4), pp 415-421. doi:10.2753/PIN1099-9922150406
Duff, A. (2009). Measuring audit quality in an era of change: An empirical investigation of UK audit market stakeholders in 2002 and 2005. Managerial Auditing Journal, Vol. 22(Issue 5), pp. 400-422.
Efferin, S., Darmadji, S., & Tan, Y. (2008). Metode Penelitian Akuntansi : Mengungkap Fenomena dengan Pendekatan Kuantitatif dan Kualitatif.Yogyakarta: Graha Ilmu.
Furiady, O., & Kurnia, R. (2015). The effect of work experiences, competency, motivation, accountability, and objectivity towards audit quality. Procedia -Social and Behavioral Sciences 211, 328-335.
Francis, J. R. (2004). What do we know about audit quality? The British Accounting Review, 36, p 345-368.
Garland, R. (1991). The Mid-Point on a Rating Scale: Is it Desirable? Marketing Bulletin, 2, 66-70.
Hair, Jr, J. F., Black, W., Babin, B., Anderson, R., & Tatham, R. (2006). Multivariate Data Analysis(Sixth ed.). Pearson Education Inc.
Hair, JR, J. F., Bush, R., & Ortinau, D. (2003). Marketing Research Within a Changing Information Environment(Second ed.). McGraw-Hill Higher Education.
Hartadi, B. (2009). Pengaruh FeeAudit, Rotasi KAP, dan Reputasi Auditor terhadap Kualitas Audit di Bursa Efek Indonesia. Ekuitas: Jurnal Ekonomi dan Keuangan, Vol. 16(No. 1), 84-103.
Hornby, A. (2010). Oxford Advanced Learners Dictionary of Current English .Oxford: Oxford University.
Institut Akuntan Publik Indonesia . (2011). Kode Etik Profesi Akuntan Publik.Salemba Empat: Jakarta, Indonesia.
Institut Akuntan Publik Indonesia. (2013). Standar Profesional Akuntan Publik.Salemba Empat: Jakarta, Indonesia.
Institute of Chartered Accountants in England & Wales. (2005). Agency theory and the role of audit.Institute of Chartered Accountants in England & Wales.
Jackling, B., Cooper, B. J., Leung, P., & Dellaportas, S. (2007). Professional accounting bodies' perceptions of ethical issues, causes of ethical failure. Managerial Auditing Journal, Vol. 22(Issue 9), 928-944.
Jensen, M., & Meckling, W. (1976). Theory of the firm: Managerial behavior, agency cost and ownership structure. Journal of Financial Economics, 3, 305-360.
Koroy, T. R. (2008). Pendeteksian Kecurangan (Fraud) Laporan Keuangan oleh Auditor Eksternal. JURNAL AKUNTANSI DAN KEUANGAN, Vol 10(No 1), 22-33.
Krosnick, J.A., Holbrook, A.L., Berent, M.K., Carson, R.T., Hanemann, M.W., Kopp, R.J., Mitchell, R.C., Presser, S., Ruud, P.A., Smith, V.K., Moody, W.R., Green, M.C., Conaway, M. (2002). The impact of "no opinion" response option on data quality : Non-attitude reduction or an invitation to satisfice? Public Opinion Quarterly, 66, 371-403.
Mansouri, A., Pirayesh, R., & Salehi, M. (2009, February). Audit Competence and Audit Quality: Case in Emerging Economy. International Journal of Business and Management, Vol 4(No 2). Retrieved from www.ccsenet.org/journal.html
McColgan, P. (2001). Agency theory and corporate governance: a reviewof the literature from a UK perspective.Glasgow, United Kingdom: Department of Accounting & Finance, University of Strathclyde,100, Cathedral Street.
Mironiuc, M., Chersan, I.-C., & Robu, I.-B. (2013). Ethics in Providing Non-Audit Services to Ensure Transparency in Financial Reporting. Procedia -Social and Behavioral Sciences, 81, 474 –478.
Mulyadi. (2002). Auditing 6th ed. Vol. 2.Jakarta: Salemba Empat.
Neuman, W. L. (2011). Social Research Method: Qualitative and Quantitative Approach 7th Ed.Allyn & Bacon: Boston, USA.
Noviyanti, S. (2008, Juni). Skeptisme Profesional Auditor dalam Mendeteksi Kecurangan. Jumal Akuntansi dan Keuangan Indonesia, Vol. 5(No. 1), hal. 102-125.
Nugrahaningsih, P. (2005). Analisis Perbedaan Perilaku Etis Auditor Di KAP dalam Etika Profesi (Studi terhadap Peran Faktor-Faktor Individual: Locus of Control, Lama Pengalaman Kerja, Gender dan Equity Sensitivity). Simposium Nasional Akuntansi VIII Solo, 617-630.
Power, M. (2003). Auditing and the production of legitimacy. Accounting, Organizations and Society 28, 379–394.
Primaraharjo, B., & Handoko, J. (2011, Januari). Pengaruh Kode Etik Profesi Akuntan Publik terhadap Kualitas Audit Auditor Independen di Surabaya. Jurnal Akuntansi Kontemporer, Vol. 3(No. 1), 27-51.
Pusat Bahasa Depdiknas Indonesia. (2002). Kamus Besar Bahasa Indonesia Edisi Ketiga.Jakarta: Balai Pustaka.
Ryan, C., & Garland, R. (1999). The use of a specific non-response option on Likert-type scales. Tourism Management, 20, 107-113.
Santoso, S. (2004). Buku Latihan SPSS Statistik Multivariant.Jakarta: Elex Media Komp.
Sarwoko, I., & Agoes, S. (2014). An empirical analysis of auditor’s industry specialization, auditor’s independence and audit procedures on audit quality: Evidence from Indonesia. Procedia -Social and Behavioral Sciences 164, 271 –281.
Sekaran, U. (2000). Research Methods for Business.John Wiley and Sons Inc.: New York.
Singarimbun, M., & Effendi, S. (1989). Metode Penelitian Survai.Jakarta: LP3ES Lembaga Penelitian, Pendidikan dan Penerangan Ekonomi dan Sosial.
Sujarweni, V. (2014). SPSS Untuk Penelitian.Pustaka Baru Press.
Sukriah, I., Akram, & Inapty, B. A. (2009, November 3-9). Pengaruh Pengalaman Kerja, Independensi, Obyektifitas, Integritas dan Kompetensi Terhadap Kualitas Hasil Pemeriksaan. Simposium Nasional Akuntansi 12 Palembang Universitas Sriwijaya.
Sulaiman, W. (2004). Analisis Regresi Menggunakan SPSS .Yogyakarta: ANDI.
Sundgren, S., & Svanström, T. (2014).Auditor-in-Charge Characteristics and Going-concern Reporting. Contemporary Accounting Research, Vol. 31(No. 2), 531-550.
Tjun, L. T., Marpaung, E., & Setiawan, S. (2012, Mei). Pengaruh Kompetensi dan Independensi Auditor Terhadap Kualitas Audit. Jurnal Akuntansi, 4(1), 33-56.
Undang-Undang Republik Indonesia Nomor 5 Tahun 2011 Tentang Akuntan Publik
Widagdo, R., Irwandi, S. A., & Lesmana, S. (2002). Analisis pengaruh atribut-atribut kualitas audit terhadap kepuasan klien (Studi empiris pada perusahaan yang terdaftar di Bursa Efek Jakarta). Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya(pp. 1-21). Surabaya.
Wooten, T. C. (2003). Research about audit quality. The CPA Journal, 48-51.
Yuniarti, R., & Zumara, W. M. (2013). Audit quality attributesand audit client satisfaction. International Journal of Humanities and Management Sciences (IJHMS), Vol. 1(Issue. 1), 96-100.
https://bisnis.tempo.co/read/news/2002/11/04/05633339/bapepam-kasus-kimia-farma-merupakan-tindak-pidana (diakses 28 Juni 2017 pukul 09.20).
https://en.oxforddictionaries.com/definition/audit (diakses 29 Juni 2017 pukul 08.32).
http://kbbi.web.id/kode (diakses 29 Juni 2017 pukul 10.15).
http://kbbi.web.id/etika (diakses 29 Juni 2017 pukul 10.22).
http://www.bbc.com/indonesia/berita_indonesia/2014/08/140826_pasar_tenaga_kerja_aec (diakses pada 6 juni 2016 pukul 21.42).
http://iapi.or.id/Iapi/membership_kap/membership_kap/surabaya-570e15d608efb.pdf (diakses 15 Oktober 2016 pukul 11.15).
www.iapi.or.id/kode-etik (diakses 20 September 2016 pukul 09.30).
http://www.reuters.com/article/us-ernstandyoung-lehman-lawsuit-idUSTRE6BJ1FP20101221 (diakses 29 Juni 2017 pukul 13.05).
http://www.pwc.com/m1/en/services/assurance/what-is-an-audit.html(diakses 2 Juni 2017pukul 15.00).
Published
2018-03-01
Section
Bidang Akuntansi (AK)
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