The Effect of Audit Fees and Auditor Professionalism on Audit Quality with Remote Auditing as A Mediating Variable (Empirical Study of Auditors in the Province of Banten 2022-2023)
DOI:
https://doi.org/10.58968/as.v3i1.493Keywords:
Audit Fees, Auditor Professionalism, Audit Quality, Remote Auditing, Agency TheoryAbstract
The study aims to determine the effect audit fees and auditor professionalism on audit quality with remote auditing as a mediating variable. This research method uses quantitative methods. This research uses primary data by collecting data using a questionnaire. The sample of this research are auditors who work in Public Accounting Firms Banten Province. The sample technique used in this research is Purposive Sampling method with a total sample of 50 research data. The data analysis technique for this study used multiple regression analysis with Statistical Package For the Social Sciences Software (SPSS v27) and Path Analysis with the help of an online Spbel Calculator. The result of this study prove that audit fees have a significant positive effect on audit quality, auditor professionalism has a positive effect on audit quality, remote audits have a negative effect on audit quality, audit fees have a positive effect on remote audits, and auditor professionalism has a positive effect on remote audits. Behind that, remote audits are not able to act as a mediator on the effect of audit fees on audit quality. But, remote audits is able to act as a mediator on the effect of auditor professionalism on audit quality.
References
Agusti, R., & Pertiwi, N. (2013). Pengaruh Kompetensi, Independensi, Profesionalisme Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik Se Sumatra). Tekun : Jurnal Telaah Akuntansi Dan Bisnis, Vol. 21 No. 3.
Alexeyeva, I., & Svanstrom, T. (2015). The Impact Of the Global Financial Crisis On Audit and Non-Audit Fees : Evidence From Sweden. Managerial Auditing Journal, Vol. 30 No. 4, 302-323.
Chen, H., Hua, S., Liu, Z., & Zhang, M. (2019). Audit Fees, Perceived Audit Risk, and The Financial Crisis of 2008. Asian Review of Accounting, Vol. 27 No. 1, 97-111.
Dariana, & Triastuti, R. (2018). Pengaruh Etika Auditor, Pengalaman Auditor, dan Fee Audit Terhadap Kualitas Audit Pada Kantor Akuntan Publik di PekanBaru. Jurnal Akuntansi Syariah, Vol. 2 No. 2, 184-202.
Fauzan, R. H., Julianto, W., & Sari, R. (2021). Pengaruh Time Budget Pressure, Profesionalisme, Dan Fee Audit Terhadap Kualitas Audit. Konferensi Riset Nasional Ekonomi, Manajemen, dan Akuntansi (KORELASI), Vol. 2, 865-880.
Ghozali. (2016). Aplikasi Analisis Multivariate dengan Program IBM SPSS 23 (Edisi 8). Semarang: Badan Penerbit Universitas Diponegoro.
Ghozali. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Semarang: Badan Penerbit Universitas Diponegoro.
Hariady, R. C., & Haryanto. (2017). Pengaruh Profesionalisme Auditor dan Kualitas Audit Terhadap Pertimbangan Tingkat Materialitas (Studi Kasus Pada Badan Pemeriksaan Keuangan Perwakilan Provinsi Jawa tengah). Diponegoro Journal of Accounting, Vol. 6 No. 1, 1-14.
Hoitash, R., Markelevich, A., & Barragato, C. (2007). Auditor Fee and Audit Quality. Managerial Auditing Journal, 27-50.
Jensen, M., & Meckling, W. (1976). Theory of The Firm : Managerial Behavior, Agency Cost and Ownership Structure. Journal of Financial Economics 3, 305-360.
Litzenberg, R., & Ramirez, C. (2020). Remote Auditing For Covid-19 an Beyond.
Marc, E., Martin, W., & David, A. W. (2022). Evidence on Internal Audit Effectiveness from Transitioning to Remote Audits because of COVID-19. SSRN 3774050.
Mardijuwono, A. W., & Subianto, C. (2018). Independence, Professionalism, Professional Skepticism. Asian Journal of Accounting, 61-71.
Marietta, S. B., Jullie, J. S., & Jenny, M. (2013). Pengaruh Kompetensi, Independensi dan Pengalaman Terhadap Kualitas Audit Aparat Inspektorat Kota Tomohon Dalam Pengawasan Pengelolaan Keuangan Daerah. Jurnal Riset Akuntansi dan Auditing, Vol. 4 No. 2, 1-15.
Mulyani, S., & Muthe, J. (2018). The Influence of Professional Skepticism, Work Experience, Audit Fees and Independence on Audit Quality at KAP in DKI Jakarta. Trisakti Accounting Journal, Vol. 5 No. 2, 151-170.
Muthe, M. (2019). Pengaruh Independensi, Etika Audit dan Fee Audit Terhadap Kualitas Audit Akuntan Publik di Kalimantan Timur. Jurnal Ilmu Akuntansi Mulawarman (JIAM), Vol. 3 No. 4, 1-22.
Nurhayati, M., & Wahyono, A. (2017). Persepsi Auditor Independen Atas Pengaruh Akuntabilitas, Independensi, Profesionalisme, Kompetensi, Dan Pengalaman Kerja Auditor Terhadap Kualitas Audit (Studi Pada Kantor Akuntan Publik di Surakarta dan Semarang). Doctoral Dissertation.
Oussii, A., & Boulila, T. .. (2018). Audit Report Timeliness : Does Internal Audit Function Coordination With External Auditors Matter? Emoirical Evidence From Tunisia. EuroMed Journal of Business, Vol. 13 No. 1, 60-74.
Oussii, A., & Boulila, T. .. (2018). Audit Report Timeliness : Does Internal Audit Function Coordination With External Auditors Matter? Emoirical Evidence From Tunisia. EuroMed Journal of Business, Vol. 13 No. 1, 60-74.
Panuntun, D. J. (2021). Government Internal Auditors in The Digital Era. Retrieved from https://www.bpkp.go.id
Pramono, R. (2007). Pengaruh Dimensi Profesionalisme Auditor Terhadap Pertimbangan Tingkat Materialitas dalam Proses Pengauditan Laporan Keuangan.
Reyes, M., Hajanirina, A., & Nugroho, G. .. (2021). Implications of COVID-19 on Auditor's Reporting. Journal of Applied Accounting and Finance, Vol. 5 No. 1, 59-67.
Rizai, S. (2021). Pengaruh Independensi Auditor, Time Budget Pressure, dan Fee Audit Terhadap Kualitas Audit dengan Remote Audit Sebagai Pemediasi.
Rizkiani, N., & Nurbaiti. (2019). Pengaruh Audit Tenure, Ukuran Perusahaan, Spesialisasi Auditor dan Leverage Terhadap Kualitas Audit (Studi Pada Perusahaan Infrastruktur, Utilitas dan Transportasi yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017). Jurnal Akuntansi, Vol. 5 No. 9, 1689-1699.
Santoso. (2017). Menguasai Statistik dengan SPSS 24. Jakarta: PT. Elex Media Komputindo.
Simanjuntak. (2008). Pengaruh Time Budget Pressure dan Risiko Kesalahan Terhadap Penurunan Kualitas Audit (Reduced Audit Quality).
Sugiyono. (2011). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: Alfabeta.
Sugiyono. (2018). Metode Penelitian Kuantitatif. Bandung: Alfabeta.
Sugiyono. (2019). Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alphabet.
Sukrisno, A. (2012). Auditing : Petunjuk Praktis Pemeriksaan Akuntan oleh Akuntan Publik. Jakarta: Salemba Empat.
Suryandari, N. N., Pratiwi, A. A., & Susandya, A. P. (2020). Pengaruh Profesionalisme, Independensi, dan Kompetensi, Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik Di Provinsi Bali. Jurnal KHARISMA, Vol. 1 No. 2.
Susmiyati, & Rahmawati. (2016). Pengaruh Fee Audit Time Budget Pressure dan Kompleksitas Tugas Terhadap Kualitas dengan Pengalaman Auditor Sebagai Variabel Moderating. Prifita, Vol. 7 No. 4, 1-16.
Teeter, R., Alles, M., & Vasarhelyi, M. (2010). The Remote Audit. Journal of Emerging Technologies in Accounting, Vol. 7 No. 1, 77-88.
Teeter, R., Alles, M., & Vasarhelyi, M. (2010). The Remote Audit. Journal of Emerging Technologies in Accounting, Vol. 7 No. 1, 77-88.
Winda, K., Winda, F. A., & Windi, A. W. (2021). Remote Audit Quality Review During the COVID-19 Pandemic. Prosiding The 12th Industrial Research Workshop and National Seminar, 1162-1166.
Wooten, T. .. (2003). Research About Audit Quality. The CPA Journal, Vol. 73 No. 1, 48-51.
Wulandari, R., & Prasetya, E. (2020). The Influence of the Application of Information Technology and Professionalism on Auditor Performance. EkoPreneur, Vol. 1 No. 2, 202-217.
