Pada beberapa kasus, auditor tidak

Pada beberapa kasus, auditor tidak dapat menemukan kecurangan dalam laporan keuangan atau kecurangan tersebut ditemukan oleh auditor namun tidak diungkapkan.
Penelitian ini merupakan replikasi dari penelitian sebelumnya (Elisa dan Icuk, 2010). Penelitian ini bertujuan untuk meneliti seberapa jauh independensi, due professional care, etika, pengalaman dan kualitas audit dipengaruhi. Permasalahan umum dalam penelitian ini adalah fenomena menurunnya kualitas audit. Penelitian ini dilakukan dengan menggunakan metode survei dengan kuesioner. Populasi dalam penelitian ini adalah auditor yang bekerja di kantor akuntan publik di Jakarta. Metode penetapan sampel yang digunakan adalah Sampling Non Probabilitas dengan metode Convenience Sampling. Teknik analisis data dalam penelitian ini adalah analisis regresi berganda.
Berdasarkan analisis deskriptif responden membuktikan bahwa independensi, due professional care, etika dan pengalaman mempengaruhi kualitas audit secara bersamaan. Selain itu, penelitian ini membuktikan bahwa independensi dan due professional care tidak mempengaruhi kualitas audit, tetapi kode etik dan pengalaman mempengaruhi kualitas audit. Penelitian ini juga membuktikan bahwa etika dan pengalaman merupakan faktor dominan yang mempengaruhi kualitas audit. Untuk penelitian masa depan, kami sarankan untuk memasukkan faktor regional dan budaya sebagai indikator yang dapat mempengaruhi kualitas audit.
Saran yang dapat direkomendasikan dalam penelitian ini kepada auditor independen adalah untuk dapat lebih meningkatkan persepsi terhadap independensi dan due professional care sehingga dapat meningkatkan martabat dan kehormatan profesi sebagai auditor.

Kata kunci: independensi, keahlian profesional, pengalaman, etika dan kualitas audit.

Hasil (Inggris) 1:

In some cases, auditors could not find fraud in financial statements or the cheating was discovered by Auditors but not disclosed. This research is the replication of the previous research (Elisa and Icuk, 2010). This research aims to examine how far independence, due professional care, ethics, experience and quality of audits is affected. Common problems in this research is the phenomenon of declining quality of audit. The research was carried out using method survey with questionnaire. The population in this research is the auditor who worked in the Office of public accountant in Jakarta. Sample assignment method used is a Non Probability Sampling Convenience Sampling method. Technique of data analysis in this study is the analysis of multiple regression.Based on the descriptive analysis of the respondent proves that independence, due professional care, ethics and experience affect the quality of audits simultaneously. In addition, this research proves that the independence and due professional care does not affect the quality of audits, but a code of ethics and experience affect the quality of audits. The study also proved that the ethics and experience is the dominant factor affecting the quality of audits. For future research, we recommend to include the regional and cultural factors as indicators that may affect the quality of the audit.The advice can be recommended in this study to the independent auditor is to be able to further improve the perception towards independence and due professional care so as to enhance the dignity and honour of the profession as auditors. Keywords: independence, professional expertise, experience, ethics and quality of audits.

Hasil (Inggris) 2:

In some cases, the auditors were unable to find fraud in the financial statements or the fraud found by auditors but not disclosed.
This study is a replication of previous studies (Elisa and Icuk, 2010). This study aims to examine how far the independence, due professional care, ethics, experience and audit quality is affected. A common problem in this research is the phenomenon of the declining quality of the audit. This research was conducted using the method of questionnaire survey. The population in this study is the auditors who work in public accounting firms in Jakarta. Determination method used is the sample Non Probability Sampling Convenience sampling method. Data analysis techniques in this research is multiple regression analysis.
Based on the descriptive analysis of the respondent to prove that independence, due professional care, ethics and experience affect audit quality simultaneously. In addition, this study proves that the independence and due professional care does not affect the quality of the audit, but the code of ethics and experience affect audit quality. This study also proves that ethics and experience is the dominant factor affecting the quality of the audit. For future research, we recommend to incorporate regional factors and culture as an indicator that can affect the quality of the audit.
Suggestions that can be recommended in this research to an independent auditor is to further improve the perception of the independence and due professional care so as to enhance the dignity and honor of the profession as auditor.

Keywords: independence, professional skills, experience, ethics and audit quality.