The Influence of Personal Characteristics, Competence, and Auditor Experience on Audit Quality in the Government Sector in Jakarta
DOI:
https://doi.org/10.70550/pelita.v2i3.249Keywords:
Audit Quality, Professional Skepticism, Audit Knowledge, Audit Experience, Government Audit, PLS-SEMAbstract
This This study aims to examine the influence of professional skepticism, audit knowledge, and auditor experience in dealing with audit complexity on audit quality among auditors engaged in public sector audits in Jakarta. The issue of audit quality in Indonesia remains a serious concern, as evidenced by various audit findings and violations reported by regulatory bodies. This research employs a quantitative approach using a survey method. Data analysis was conducted using the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique, which includes (1) testing the measurement model (outer model) to assess convergent validity, discriminant validity, and construct reliability, and (2) testing the structural model (inner model) to evaluate the relationships among variables and to test the research hypotheses. The results of the hypothesis testing show that professional skepticism (β = 0.384), audit knowledge (β = 0.275), and auditor experience (β = 0.403) have positive and significant effects on audit quality, with auditor experience being the most dominant factor. The study concludes that enhancing audit quality can be achieved by strengthening auditors’ personal characteristics, technical knowledge, and practical experience through continuous training and professional development programs.
Downloads
References
Arfiansyah, Z. (2017). Governance of the public accounting profession in maintaining the quality of public accountants. Ihsan Media.
Ariawan, A. (2023). Quantitative research methods. Ihsan Media.
Evi, T. (2022). Partial least squares: Theory and practice. Muhammad Zaini Publishing Foundation.
Garson, G. D. (2016). Partial least squares structural equation modeling (PLS-SEM). Statistical Publishing Associates.
Ghozali, I. (2017). Structural equation modeling: An alternative method with partial least squares (PLS). Diponegoro University Publishing Agency.
Hair, J.F., Hult, G.T.M., Ringle, C.M., & Sarstedt, M. (2017). A primer on partial least squares structural equation modeling (PLS-SEM) (2nd ed.). Sage Publications.
Hair, J.F., Hult, G.T.M., Ringle, C.M., & Sarstedt, M. (2021). Partial least squares structural equation modeling. In Handbook of market research. Springer Nature Switzerland AG.
Hair, J.F., Hult, G.T.M., Ringle, C.M., & Sarstedt, M. (2021). Partial least squares structural equation modeling (PLS-SEM) using R: A workbook. Springer Nature.
Hardani, H., Ustiawaty, J., Ismail, F., et al. (2020). Qualitative & quantitative research methods. Pustaka Ilmu Group.
Hassanzadeh Mohassel, A., Hesarzadeh, R., & Bagherpour Velashani, M. A. (2024). Leadership style, knowledge sharing and audit quality. European Journal of Management and Business Economics, 33(3), 306–323.
Herinawati, E. (2020). Quantitative research methods training module with SmartPLS application. Faculty of Economics and Business, Muhammadiyah University of Jakarta.
International Auditing and Assurance Standards Board. (2021). International auditing and assurance standards board. IFAC.
International Forum of Independent Audit Regulators. (2024). IFIAR survey of inspection findings 2024. International Forum of Independent Audit Regulators. https://www.ifiar.org
Knechel, W.R. (2020). Audit quality: Insights from the academic literature. Emerald Insight.
Latan, H., & Ghozali, I. (2016). Partial least squares: Concepts, techniques and applications of SmartPLS 3.0 for empirical research. Diponegoro University Publishing Agency.
Marbawi. (2021). The influence of individual characteristics, organizational culture and transformational leadership style. Sefa Bumi Persada.
Mardijuwono, AW, & Subianto, C. (2018). Independence, professionalism, professional skepticism: The relationship toward the resulting audit quality. Asian Journal of Accounting Research, 3(1), 61–71.
OECD. (2019). Public Sector Integrity: A Framework for Assessment. Paris: OECD Publishing.
INTOSAI. (2016). International Standards of Supreme Audit Institutions (ISSAI 100): Fundamental Principles of Public-Sector Auditing. Vienna: INTOSAI.
Purba, BR (2023). Accounting theory: An understanding to support research in the field of accounting. Merdeka Kreasi.
Purnamasari, D., Abriyani, P., & Puspaningsih, A. (2023). Accounting research methods: Collecting evidence, compiling analysis, communicating impact. Sonpedia Publishing Indonesia.
Rahadi, DR (2023). Introduction to partial least squares structural equation modeling (PLS-SEM). Lentera Ilmu Madani.
Samagaio, A., Morais Francisco, P., & Felício, T. (2024). The relationship between soft skills, stress and reduced audit quality practices. Accounting, Auditing & Accountability Journal.
Schafer, B. A., & Schafer, J. K. (2019). Interpersonal affect, accountability and experience in auditor fraud risk judgments and the processing of fraud cues. Advances in Accounting Behavioral Research, 22, 43–65.
Subroto, VK (2023). Collection of accounting theories. Prima Agus Teknik Foundation.
Sugiyono. (2014). Quantitative, qualitative and R & D research methods. Alfabeta.
Surifah. (2020). Corporate governance of state-owned enterprises. Graha Aksara Makassar.
Tandiontong, M. (2015). Audit quality and its measurement. Alfabeta.
World Bank. (2018). Report on the observance of standards and codes (ROSC): Accounting and auditing. World Bank.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Pelita : Jurnal Penelitian, Terapan dan Aplikatif
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
