Pengaruh Kompetensi, Independensi dan Time Budget Pressure terhadap Kualitas Audit Internal PT Bank Riau Kepri dengan Motivasi sebagai Variabel Moderasi
DOI:
https://doi.org/10.25299/kiat.2019.vol30(2).5163Keywords:
Kompetensi, Independensi, Time Budget Pressure, Motivasi, Kualitas kerjaAbstract
Tujuan penelitian ini untuk meneliti pengaruh kompetensi, indedepnsi dan time budget pressure terhadap kualitas audit internal dengan motivasi sebagai variabel pemoderasi. Populasi pada penelitian ini sebanyak 51 orang Auditor Internal, dan teknik pengambilan sampel menggunkan pendekatan sensus/sampel jenuh. Penelitian ini merupakan penelitian kuanitatif dengan menggunakan analisis jalur dengan melibatkan variabel pemoderasi, dengan teknik pengumpulan data menggunakan kuesioner penelitian. Pendekatan analisis adalah multivariat dengan menggunakan SEM dikarenakan SEM mampu menguji model penelitian yang kompleks secara simultan dan menganalisis variabel yang tidak dapat diukur langsung dan memperhitungkan kesalahan pengukuran. Hasil penelitian menunjukkan kompetensi berpengaruh positif dan signifikan, independensi berpengaruh negatif dan tidak signifikan, dan tekanan anggaran waktu berpengaruh positif tidak signifikan. Penelitian ini juga menunjukkan bahwa motivasi tidak memiliki efek moderasi untuk semua variabel independen.
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References
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Olantuji, Olaoye C dan Adekola, Dada R (2017) The Role of Auditor in Fraud Detection and Prevention in Nigeria Money Banks: Evidence from Southwest, European Scientific Journal Vol 13 No.31 (2017) p.24-36
Osaserre,A, Ayorinde, B dan Emmanuel, U, 2018, Auditor’s Independence and Audit Quality: A Study of Selected Deposit Money Bank in Nigeria International Journal of Finance and Accounting Vol 5 No.1 p.13-21
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Toudas Kanellos dan Sioziou Ioanna, 2017, Internal Audit and System of Internal Audit in Greek Bank, International Conference on Bussiness & Economics of The Hellenic Open University 2017
Yustina, Andi I dan Gonadi, Stephani A, 2019, The Negative Effect of Time Budget Pressure to Auditor Independence and Professional Spetism, Jurnal Akuntansi dan Keuangan Vol.21 No.1 2019
Zinca, Clara Iulia (2016) Measuring the Value of Internal Audit in The Bank Industry, Audit Financiar Vol.XIV No.9 (141)/2016 p.1009-1024
Agusti, Restu dan Pertiwi, Nastia P, 2013, Pengaruh Kompetensi, Indepedensi dan Profesionalisme terhadap Kualitas Audit (Studi Empiris pada Kantor Akuntan Publik Se- Sumatera), Jurnal Ekonomi Vol.21. No.03 (2013).p.32-43
Ali, Mansouri, Pirayesh, Reza dan Salehi, Mahdi, 2009, Audit Competence and Audit Quality: Case in Emerging Economy, International Journal of Bussiness and Management Vol. 4 No.2 February 2009 p.33-45
Arens, A, Elder,RJ, Beasley, MS, dan Hogan, CE, 2017, Auditing and Assurance Services 16th Edition, Pearson Publisher
Arisinta, Octaviana (2013) Pengaruh Kompetensi, Independensi, Time Budget Pressure, dan Audit Fee terhadap Kualitas Audit pada Kantor Akuntan Publik di Surabaya, Jurnal Ekonomi dan Bisnis Airlanggan Vol 23 No.3 (2013)p 43-56
Badara, Mu’azu Saidu dan Saidin Siti Z(2013), Antecendents of Internal Audit Effectiveness : A Moderating Effect of Effective Audit Committee at Local Government Level in Nigeria, International Journal of Finance and Accountin Vol 2 Iss 2 p.82-88
Broberg, Pernilla; Taggesson Torbjorn, 2017 Explaining the influence of Time Budget Pressure on Audit Quality in Sweden., Journal of Management & Governance Vol 21 Iss.2 p.331-350
Drogalas, George; Pantelidis Panagiotis; Zaltinski Paraskeui dan Paschloudis Dimitris (2012) The Role Of Internal Audit in Bank’s M&AS, Global Review of Bussiness and Economic Research Vol.8 No.1 Spring 2012 p.147-155
Hair, JF, Black, WC, Babin, BJ, dan Anderson RE, 2013, Multivariate Data Analysis 7th Edition, Pearson Education Limited
Ishak, Muhammad (2018) The Effect of Auditor Experience, Workload and Motivation Auditor on Audit Quality in Financial and Development Supervisory Board South Of Sulawesi), International Journal Economics Management and Social Science Vol 1 Iss 2 June 2018 p.14-26
Keputusan Direktur Bank Riau Kepri dengan Nomor Surat Keputusan No.097/KEPDIR/2017 tentang Buku Pedoman Perusahaan Bank Riau Kepri Satuan Kerja Audit Intern
Koleva, Trajkovska, Svrtinov, dan Dimitrova (2015) Effectiveness of Internal Audit in Banking Sector in Macedonia, International Journal of Sciences: Basic and Applied Research Vol 23 No.1 p 276-282
Kuntari, Yeni; Chariri Anis; Nurdhiana (2017). The Effect of Auditor Ethics, Auditor Experience, Audit Fees and Auditor Motivation on Audit Quality, Sriwijaya International Journal of Dynamic Economics and Bussiness Vol.1 No.2 June 2017 p.12-22
Lastanti, HS dan Tussiana AA,2018, Pengaruh Independensi, Kualitas Audit, Spesialisasi Industri Auditor Dan Corporate Governance Terhadap Integritas Laporan Keuangan, Media Riset Akuntansi, Auditing & Informasi Vol 16 No.1 p.69-78
Lautania, Maya F, 2011, Pengaruh Time Budget Pressure, Locus Of Control Dan Perilaku Disfungsional Audit Terhadap Kinerja Auditor (Studi Pada Kantor Akuntan Publik Indonesia), Jurnal Telaah & Riset Akuntansi Vol.4 No.1 Januari 2011 p.92-113
Majidah, Majidah; Anna, YD dan Isyhuwardhana, D (2017) Audit Quality: Time Budget Pressure, Dysfunctional Auditor Behaviour and Understanding of Information Technology as Moderator, The 7th Smart Collaboration for Bussiness in Technology and Information Industries 2016 Telkom University p.14-32
Mayangsari, Sekar, dan Wandanarum, 2013, Auditing, Jakarta : Media Bangsa
Meilisa, Heni, 2012, Pengaruh Management Pressure dan Audit Time Budget Pressure Terhadap Independensi Auditor (Studi Empiris pada Kantor Akuntan Publik di Sumatera Bagian Selatan).Universitas Lampung.p 23-22
Ningsih dan Yaniartha (2013), Pengaruh Kompetensi, Independensi, Dan Time Budget Pressure Terhadap Kualitas Audit, e-Jurnal Akuntansi Universitas Udayana Vol 4 No.1 Juli 2013 p.1-23
Nor, M.Nazli M; Ismail, Zubaidah dan Smith, Malcolm(2009) Auditors’ Perception of Time Budget Pressure and Reduce Audit Quality Practices : A Preliminary Study from Malaysian diunduh dari https://www.researchgate.net/ publication/228466720 pada Tanggal 14 February 2019
Nugrahanti, T, Jahja, AS, Liu, G, 2018, Audit Judgement Performance: The Effect of Performance Incentive, Obedience Pressure and Ethical Perceptions, Journal of Enviromental Accounting and Management Vol 6 No.3 p.45-56
Nor, Mohd Nazli, Smith, M dan Ismail, Z, 2009, Auditors' Perception Of Time Budget Pressure And Reduced Audit Quality Practices: A Preliminary Study From Malaysian, Diunduh dari https://www.researchgate.net/publication/228466720 pada Tanggal 14 February 2019
Okodo, Bennedict D; Aliu, Momodu M; Yahaya, Adabenede O,2019, Assessing the Reliability of The Internal Audit Function : The Issues, Journal of Contemporary Research in Bussiness. Economics and Finance, Vol.1 No.1 p.46-55
Olantuji, Olaoye C dan Adekola, Dada R (2017) The Role of Auditor in Fraud Detection and Prevention in Nigeria Money Banks: Evidence from Southwest, European Scientific Journal Vol 13 No.31 (2017) p.24-36
Osaserre,A, Ayorinde, B dan Emmanuel, U, 2018, Auditor’s Independence and Audit Quality: A Study of Selected Deposit Money Bank in Nigeria International Journal of Finance and Accounting Vol 5 No.1 p.13-21
Peraturan Bank Indonesia Nomor 1/9/PBI/1999 tentang Penugasan Direktur Kepatuhan (Compliance Director) Dan Penerapan Standar Pelaksanaan Fungsi Audit Intern Bank Umum
Peraturan Otoritas Jasa Keuangan Republik Indonesia Nomor 1/POJK.03/2019 tanggal 29 Januari 2019 Tentang Penerapan Fungsi Audit Intern pada Bank Umum
Persiani; Tjiptohadi dan Sawarjuwono, 2015, The Association of Time Budget Pressure and Reduce Audit Quality (RAQ) Behaviour (Study Among Indonesian Auditors), The Indonesian Journal of Accounting Research Vol.18 No.3, Sept 2015 p.56-75
Robbins dan Judge, 2013, Organizational Behaviour Always Learning, Pearson, ISBN 0273765302, 9780273765301
Shamki, Dhiaa dan Alhajri, Thuraiya A, 2017, Factors Influence Internal Audit Effectiveness, International Journal of Bussiness and Management Vol.12 No.14 p.143
Sholihin, Mahfud, 2013, Analisis SEM-PLS dengan WarpPls 3.0, Yogyakarta : Penerbit Andi
Sinulingga, Sukaria, 2014, Metode Penelitian ed.3, Medan : Usupress
Sugiyono, 2013, Metodologi Penelitian Kuantitatif dan R&D. Bandung: Alfabeta
The Institute of Internal Auditors, 2016, International Standards For The Professional Practice Of Internal Auditing (Standards) Introduction to the Standard
Toudas Kanellos dan Sioziou Ioanna, 2017, Internal Audit and System of Internal Audit in Greek Bank, International Conference on Bussiness & Economics of The Hellenic Open University 2017
Yustina, Andi I dan Gonadi, Stephani A, 2019, The Negative Effect of Time Budget Pressure to Auditor Independence and Professional Spetism, Jurnal Akuntansi dan Keuangan Vol.21 No.1 2019
Zinca, Clara Iulia (2016) Measuring the Value of Internal Audit in The Bank Industry, Audit Financiar Vol.XIV No.9 (141)/2016 p.1009-1024
