Analisis Kompetensi Audit, Opini Audit, Dan Ukuran Kap Terhadap Kredibilitas Profesi Audit Di Indonesia
DOI:
https://doi.org/10.61722/jaem.v2i4.7607Keywords:
Auditor Competence, Audit Opinion, KAP SizeAbstract
This study critically explores the impact of auditor competence, audit opinion quality, and the size of the Public Accounting Firm (KAP) on the legitimacy of the audit profession in Indonesia, with corporate governance mechanisms as a potential moderating factor. A quantitative approach is applied through the utilization of secondary data sourced from the annual financial statements and audit documents of selected companies. The analysis technique involves multiple linear regression and Moderated Regression Analysis (MRA) to evaluate the interaction and moderating effects between variables in depth. The anticipated findings indicate that auditor competence, audit opinion integrity, and KAP reputation play crucial roles in strengthening the credibility of the audit profession, although this study acknowledges potential methodological limitations such as sample selection bias.
References
Ashadi, D., Deliana and Kuntadi, C. (2023) ‘Faktor-Faktor Yang Mempengaruhi Kualitas Hasil Pemeriksaan ’:, 1, pp. 99–109.
Azhari, S.R.I., Junaid, A. and Tjan, J.S. (2023) ‘Pengaruh Profesionalisme Auditor Terhadap Kualitas Audit’, Jurnal Ilmu Akuntansi, 2(2), pp. 141–180. Available at: https://journal.unismuh.ac.id/index.php/invoice/article/download/4116/pdf%0Ahttps://old.jurnal.polinela.ac.id/index.php/ESAI/article/view/1010.
Bansal, P. and Desjardine, M.R. (2014) ‘Business sustainability : It is about time’. Available at: https://doi.org/10.1177/1476127013520265.
De Angelo, L.E. (1981) Auditor size and audit quality. Journal of Accounting and Economics. Available at: https://doi.org/10.1016/0165-4101(81)90002-1.
Eugene, F.F. and Michael, C.J. (1983) Separation of ownership and control. Journal of Law and Economics. Available at: https://doi.org/10.1086/467037.
Hartono, R.I. and Laksito, H. (2022) ‘Pengaruh Audit Tenure , Fee Audit , Ukuran Kantor Akuntan Publik , Spesialisasi Auditor , Komite Audit Terhadap Kualtas Audit’, 11(1981), pp. 1–12.
Jannah, R. (2022) ‘Peran Kompetensi Auditor Terhadap Hasil Audit Investigasi Dalam Pembuktian Kecurangan’, Jurnal Akuntansi dan Keuangan Syariah (Jurnal Akunsyah), 1(1), pp. 54–64. Available at: https://doi.org/10.30863/akunsyah.v1i1.3020.
Krismiaji and Summayah (2022) ‘Audit quality, audit opinion, and earnings management: Indonesian evidence’, Journal of Business and Information Systems, 4(2), pp. 103–113.
Machdar, N.M. and Manurung, A.H. (2025) Metode Riset Akuntansi.
Meriah, E. et al. (2025) ‘Pengaruh Solvabilitas , Pergantian Auditor Dan Opini Audit Terhadap Audit Delay Pada Perusahaan Pertambangan Subsektor Batu Bara Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021 – 2024’, 1(September), pp. 45–60.
Mu’afiah, N. (2020) ‘Pengaruh Opini Audit Dan Pergantian Auditor Terhadap Audit Delay Pada PT. Bumimas Nusantara Periode 2015-2019’, 4(11), pp. 1558–1572.
Samanglangi, A., Lannai, D. and Rahim, S. (2020) ‘Moderation of Corporate Good Governance on Competence and Accounting Systems on Quality of Financial Statements’, Point of View Research Accounting and Auditing, 1(October), pp. 150–160. Available at: https://www.journal.accountingpointofview.id/index.php/povraa/article/view/83.
Shahwan, Y. (2021) ‘The impact of audit quality , corporate governance , and company characteristics on earnings management’, (1), pp. 107–112.
Simnett, R., Vanstraelen, A. and Fong Chua, W. (2009) Assurance on Sustainability Reports: An International Comparison. Available at: https://doi.org/10.2308/accr.2009.84.3.937.
Widani, N.A. and Bernawati, Y. (2020) ‘Effectiveness of Corporate Governance and Audit Quality: The Role of Ownership Concentration as Moderation’, Etikonomi, 19(1), pp. 131–140. Available at: https://doi.org/10.15408/etk.v19i1.14893.
Wulan, W.M.N., Hartanto, A. and Ulfah, I.F. (2024) ‘Pengaruh Opini Audit , Kualitas Auditor , dan Komite Audit terhadap Ketepatan Waktu Pelaporan Keuangan’, Trending: Jurnal Ekonomi, Akuntansi dan Manajemen, 2(2).
Yuliarti, L. and Istiningrum, F. (2023) ‘Analisis Faktor Yang Memengaruhi Kompetensi Auditor’, Jurnal Arimbi Fakultas Ekonomi Dan Bisinis Universirtas Nasional Karangturi, 3(1), pp. 54–69. Available at: https://doi.org/10.53416/arimbi.v3i1.158.
