THE ROLE OF QUALITY CONTROL ON THE FORMATION OF AUDITOR’S PROFESSIONAL SKEPTICISM

Nanik sri Utaminingsih(1), Indira Januarti(2), Monica Rahardian Ary Helmina(3),

DOI: https://doi.org/10.15294/jda.v14i1.35706


(1) Universitas Negeri Semarang
(2) Diponegoro University
(3) Lambung Mangkurat University

Abstract

Abstract

Purpose: This study aimed to determine the ability of quality control to moderate the relationship between time pressure, locus of control, and professional skepticism of auditors.

Method: The population included auditors in the city of Semarang, Indonesia. Data were collected using questionnaires distributed to 100 respondents with only 78 returned while the hypotheses were tested through the use of multiple regression methods.

Findings: The results showed two hypotheses, the first and third, were not accepted. This, therefore, means time pressure does not affect professional skepticism and there was no moderating effect of quality control on this relationship. The remaining two hypotheses, second and fourth, were accepted. This indicates there was an influence of external locus of control on professional skepticism and quality control was able to moderate this effect.

Novelty: The research’s originality was the use of Professional Skepticism variable which is made up of ethical dilemmas, knowledge and experience gap, deadline pressure, auditor characteristic, and feedback. However, several situational factors like the quality control are usually adopted in a public accounting firm as a moderating variable to improve the direct effect of certain determinants on professional skepticism

 

Keywords: Professional skepticism, Time pressure, Locus of Control, Quality Control

Keywords

Professional skepticism, Time pressure, Locus of Control, Quality Control

Full Text:

PDF

References

A’yun, Q., & Kurnia. (2016). Faktor-Faktor Yang Mempengaruhi Skeptisisme Profesional. Akuntansi Dan Investasi, 1(2), 190–204.

DeZoort, F. T., & Lord, A. T. (1997). A review and synthesis of pressure effects research in accounting Reproduced with permission of the copyright owner. Further reproduction prohibited without permission. Journal of Accounting Literature, 16, 28–85.

Fabiianska, V., Kutsyk, P., Babich, I., Ilashchuk, S., Voronko, R., & Savitska, S. (2021). Auditor’s professional skepticism: a case from Ukraine. Independent Journal of Management & Production, 12(3), s281s295. https://doi.org/10.14807/ijmp.v12i3.1529

Girik, A. C., & Noegroho, Y. A. K. (2021). Hubungan Sistem Pengendalian Mutu Kantor Akuntan Publik dengan Etika Profesi dan Skeptisme Profesional Auditor Cici Girik Allo Pendahuluan Setiap profesi dituntut untuk bekerja secara profesional . Seseorang harus. Perspektif Akuntansi, 4(Oktober), 217–238.

Glover, S. M., & Prawitt, D. F. (2014). Enhancing auditor professional skepticism : The professional skepticism continuum. Current Issues in Auditing, 8(2), 1–10. https://doi.org/10.2308/ciia-50895

Gundry, L. C., & Liyanarachchi, G. A. (2007). Time budget pressure , auditors ’ personality type , and the incidence of reduced audit quality prac ... Pasicif Accounting Review, 19(2).

Hadijah, S. (2019). Pengaruh Pengalaman Auditor, Tekanana Anggaran Waktu dan KOmpleksitas Tugas terhadap Skeptisme Auditor pada KAP di Makasar.

Holstrom, T. (2015). The Effect of Time Pressure on Professional Skepticism Levels Exhibited by Student Auditors. https://repository.tcu.edu/bitstream/handle/116099117/10348/Professional_Skepticism_ and_Time_Pressure_by_Taylor_Holstrom.pdf?sequence=1&isAllowed=y

Hurtt, R. K. (2010). Development of a scale to measure professional skepticism. Auditing: A Journal of Practice & Theory, 29(1), 149–171. https://doi.org/10.2308/aud.2010.29.1.149

Hurtt, R. K., Brown-liburd, H., Earley, C. E., & Krishnamoorthy, G. (2013). Research on auditor professional skepticism: literature synthesis and opportunities for future research. Auditing: A Journal of Practice & Theory, 32(November 2012), 45–97. https://doi.org/10.2308/ajpt-50361

Kurnia, V. S. (2014). Pengaruh Komitmen Profesional, Pengalaman, Locus of Control, Etika dan Resiko Audit terhadap Skeptisisme Profesional Akuntan Publik pada KAP di Semarang.

Margheim, L., Kelley, T., & Pattison, D. (2005). An empirical analysis of the effects of auditor time budget pressure and time deadline pressure. Journal of Applied Business Research, 21(1), 23–35. https://doi. org/10.19030/jabr.v21i1.1497

Nelson, M. W. (2009). A model and literature review of professional skepticism in auditing. Auditing: A Journal of Practice & Theory, 28(2), 1–34.

Nolder, C., & Kadous, K. (2014). The Way Forward on Professional Skepticism: Conceptualizing Professional

Skepticism as an Attitude.

Otley, D. T., & Pierce, B. J. (1996). Auditor time budget pressure : consequences and antecedents. Accounting, Auditing & Accountability Journal, 9(1), 31–58.

Pattiasina, V. (2019). Auditor skepticism: Papuan case. International Journal of Business, Economics & Management, 2(January), 1–10. https://doi.org/10.31295/ijbem.v2n1.46

Ridloi, H. (2021). The effects of quality control system on professional skepticism and its implications to audit quality with peer review as a moderating variable (A case study on Public Accounting Firms in Semarang). Journal of Islamic Accounting and Finance Research, 3(1), 75–90. https://doi. org/10.21580/jiafr.2021.3.1.7318

Robinson, S. N. (2011). An Experimental Examinaton of The Effects of Goal Framing and Time Pressure on

Auditors’ Professional.

Sari, D. I., & Ruhiyat, E. (2017). Locus Of Control, Tekanan Ketaatan dan Kompleksitas Tugas Terhadap

Audit Judgment. Jurnal Aset (AKUNTANSI RISET), Vol. 9(No. 2), 23–34.

Spector, P. E. (1988). Development of the Work Locus of Control Scale. Journal of Occupational Psychology,

, 335–340.

Svanberg, J., & Öhman, P. O. (2013). Auditors ’ time pressure : does ethical culture support audit quality ? Managerial Auditing Journal, 28(7), 572–591. https://doi.org/10.1108/MAJ-10-2012-0761

Trevino, L. K. (1986). Ethical Decision Making in Organizations: A Person-Situation Interactionist Model. Academy of Management Review, 11(3), 601–617. https://doi.org/10.5465/amr.1986.4306235

Weningtyas, S., Setiawan, D., & Triatmoko, H. (2006). Penghentian Prematur Atas Prosedur Audit. Penghentian Premature Atas Prosedur Audit, 23–26.

Westermann, K. D., Cohen, J., & Trompeter, G. (2014). Professional skepticism in practice: an examination of the influence of accountability on professional skepticism (Issue June).

Refbacks

  • There are currently no refbacks.


Bookmark and Share


Creative Commons License
Jurnal Dinamika Akuntansi is licensed under a Creative Commons Attribution 4.0 International License