The Influence of Job Rotation, Competency, and Audit Tenure on The Quality of Audit Results Through the Independence of the Auditors of PT Difaya Terampil Mandiri

Deby Cahya Purnama; Ismail Razak; Partogi S Samosir

doi:10.18535/ijsrm/v12i03.em20

Abstract

This research aims to analyze the influence of work rotation, competency, and audit tenure on the quality of audit results through auditor independence. The quality of the results is an important result for stakeholders and companies that have carried out inspections. This research method involves quantitative analysis to understand the basic concept of audit result quality. Furthermore, this research will conduct a case study analysis of work rotation, competency, audit tenure, auditor independence, and the quality of audit results. The data obtained will be analyzed using path analysis. It is hoped that the research results will provide an in-depth understanding of how work rotation, competency, and audit tenure influence the quality of audit results through auditor independence. These findings can be a basis for recommending more effective implementation strategies in realizing good-quality audit results. The findings in this research are that work rotation does not have a significant effect on auditor independence and also the quality of audit results, competency, and audit tenure have a significant effect on auditor independence and the quality of audit results, auditor independence as a mediating variable can only mediate audit tenure on the quality of audit results.

References

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[refR-2] Arens, A. A., Randal, J. E., & Beasley, M. (2011). Audit dan Jasa Assurance: Pendekatan Terpadu (Penerjemah Herman Wibowo). Salemba Empat.Google Scholar ↗

[refR-3] Arfiangga, O., & Kristianto, D. (2014). Pengaruh Kompetensi auditor, Audit Fee dan Good Corporate Governance Terhadap Indepedensi Auditor. Jurnal Akuntansi Dan Sistem Teknologi Informasi, Issn 1693-7635, 10.Google Scholar ↗

[refR-4] Asmoro, Prabowo Hadi, Saraswati, Erwin, Baridwan, & Zaki. (2022). The effect of auditor rotation, fee, tenure, and professional skepticism on audit quality. International Journal of Research in Business and Social Science, 11, 221–231.Google Scholar ↗

[refR-5] Chesoli, J. W. (2020). The role of auditor independence in the relationship between mandatory auditor rotation and audit quality: A critical literature review. IJRDO - Journal of Business Management, 5(12), 20-69., 5.Google Scholar ↗

[refR-6] Dessler, & Gary. (2017). Human Resource Management. Pearson Education Limited, Inc.Google Scholar ↗

[refR-7] Duryadi. (2021). Buku Ajar Metode Penelitian Ilmiah, Metode Penelitian Empiris Model Path Analysis dan Analisis Menggunakan SmartPLS (T. J. Santoso, C. M. Wibowo, & I. Yunianto, Eds.). Yayasan Prima Agus Teknik bekerjasama dengan Universitas Sains & Teknologi Komputer.Google Scholar ↗

[refR-8] Dwirandra, A. (2018). Pengaruh Independensi, Kompetensi, Integritas, dan Struktur Audit Terhadap Kualitas Audit Kantor Inspektorat AA Ngr Agung Wira Gita.Google Scholar ↗

[refR-9] Edison, Emron, Yohny, A., & Imas, K. (2016). Manajemen Sumber Daya Manusia. Alfabeta.Google Scholar ↗

[refR-10] Geiger, marshall, & Raghunandan, P. (2002). Auditor tenure and audit reporting failures. Auditing: A Journal of Practice & Theory, 21, 67–78.Google Scholar ↗

[refR-11] Ghozali, I. (2006). Aplikasi Analisis Multivariate Dengan Program SPSS. Badan Penerbit Universitas Diponegoro, Semarang, 4.Google Scholar ↗

[refR-12] Ghozali, I. (2018). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25. Badan Penerbit Universitas Diponerogo.Google Scholar ↗

[refR-13] Hadi, S. S., Murifal, B., & Revita, D. E. (2019). Auditing. Graha Ilmu.Google Scholar ↗

[refR-14] Hermawan, A., & Damayanti, D. Ri. (2018). Kualitas Audit dan Manajemen Laba (D. Achmad, Ed.; 1st ed.). Adhi Sarana Nusantara.Google Scholar ↗

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[refR-16] Juliantari, N. W. A., & Rasmini, N. K. (2013). Auditor Switching dan Faktor Faktor yang Mempengaruhinya. E-Jurnal Akuntansi.Google Scholar ↗

[refR-17] Junaidi, Jogiyanto, H., Suwardi, E., Miharjo, S., & Hartadi, B. (2016). Does Auditor Rotation Increase Auditor Independence? Gadjah Mada International Journal Of Business, 18.Google Scholar ↗

[refR-18] Kalanjati, D. S., Nasution, D., Jonnergård, K., & Sutedjo, S. (2019). Auditor rotations and audit quality Auditor rotations and audit quality A perspective from a cumulative number of audit partner and audit firm rotations. Emerald Publishing Limited, 27, 1321–7348.Google Scholar ↗

[refR-19] Keputusan mentri agama No.1251 tahun 2021, Kementerian Agama Republik Indonesia.Google Scholar ↗

[refR-20] Nur Alimin Azis. (2021). Model_interaksi_independensi_auditor. Penerbit NEM.Google Scholar ↗

[refR-21] Nurdin, Ismail, & Hartati, S. (2019). Metodologi Penelitian Sosial. Surabaya: Media Sahabat Cendekia.Google Scholar ↗

[refR-22] Nurhasanah, S. (2023). Statistika Pendidikan: Teori, Aplikasi, dan Kasus (2nd ed.). Penerbit Salemba.Google Scholar ↗

[refR-23] Oziegbe, David, Odien, & Ruth. (2022). Auditors' Independence, Audit Tenureship, Firm Characteristics, and Audit Quality: Evidence from Nigeria. The Journal of Accounting and Management, 12.Google Scholar ↗

[refR-24] Pasaribu, B. (2021). Teori Pohon Kompetensi.Google Scholar ↗

[refR-25] Peraturan kepala badan pengawasan keuangan dan pembangunan No.PER-211/K/JF/2010.Google Scholar ↗

[refR-26] Peraturan kementerian pariwisata, Pedoman deputi bidang industri dan investasi No. PDM/1/11.00.00/D4/2023.Google Scholar ↗

[refR-27] Peraturan kementerian pariwisata No.18 tahun 2021, Kementerian pariwisata Republik Indonesia.Google Scholar ↗

[refR-28] Prabowo, D., & Suhartini, D. (2021). The effect of Independence and integrity on audit quality: Is there a moderating role for E-Audit? Journal of Economics, Business, and Accountancy Ventura, 23, 305–319.Google Scholar ↗

[refR-29] Putri, A. N., & Pohan, H. T. (2022). Pengaruh Audit Tenure, Rotasi Audit, dan Ukuran Perusahaan terhadap Kualitas Audit. Jurnal Ekonomi Trisakti, 2(2), 919–928.Google Scholar ↗

[refR-30] Rutherford, R. D. (1993). Statistical Models For Casual Analysis. Program on Population East-West Center, Honolulu, Hawai.Google Scholar ↗

[refR-31] Said, L., & Munandar, agus. (2018). The influence of auditor’s professional skepticism and competence on fraud detection: the role of time budget pressure. Jurnal Akuntansi Dan Keuangan Indonesia, 15(1), 6.Google Scholar ↗

[refR-32] Sangadah, L. (2022). Pengaruh Akuntabilitas Auditor, Independensi Auditor, Dan Profesionalisme Auditor Terhadap Kualitas Audit. Owner: Riset Dan Jurnal Akuntansi, 6, 1137–1143.Google Scholar ↗

[refR-33] Slamet, R., & Hatmawan, A. A. (2020). Metode Riset Penelitian Kuantitatif Penelitian Di bidang Manajemen, Teknik, Pendidikan Dan Eksperimen. Yogyakarta: Deepublish.Google Scholar ↗

[refR-34] Sofyan, Y., & Heri, K. (2009). SPSS Complete: Teknik Analisis Statistik terlengkap dengan software SPSS. Salemba Infotek.Google Scholar ↗

[refR-35] Sudrajat, L. A. and R. A. and P. E., Lalu, A., Rifai, Ahmad, Pituringsih, & Endar. (2019). Pengaruhtime budget pressure, kompleksitas audit, dan skeptisisme profesional auditor terhadap kualitas hasil pemeriksaan (studi empiris pada inspektorat se-pulau lombok. Jurnal Akuntansi Aktual, 3, 135–145.Google Scholar ↗

[refR-36] Sugiyono. (2018). Metode Penelitian Kombinasi (Mixed Methods). . Bandung: CV Alfabeta.Google Scholar ↗

[refR-37] Syofyan, E. (2022). Pengaruh Rotasi Audit, Tenura Audit dan Spesialisasi Auditor tehadap Kualitas Audit (Hayat, A. Sofiuddin, & A. Murtadlo, Eds.; 1st ed., Vol. 1). Unisma Press.Google Scholar ↗

[refR-38] Tjun, L., Marpaung, E. I., & Setiawan, S. (2012). Pengaruh Kompetensi dan Independensi Auditor Terhadap Kualitas Audit. Jurnal Akuntansi , 4.Google Scholar ↗

[refR-39] Undang undang No.13 Tahun 2003, tentang ketenagakerjaan, Negara Kesatuan Republik Indonesia.Google Scholar ↗

[refR-40] Vu, Doan Anh and Hung, & Nguyen Xuan. (2023). Factors Influencing the Auditor Independence and Affects to Audit Quality of the Supreme Audit Institution of Vietnam. International Journal of Professional Business Review, 8, 2197.Google Scholar ↗