Types of personality, audit structure and transformational leadership styles moderate the effect of organizational commitments on auditor performance

The studies population in this study were auditors of the public accounting firm / KAP in the Province of Bali, then the research sample was determined using a purposive sampling method. Furthermore, primary data were collected in the form of respondents' perceptions using a modified questionnaire from previous researchers and tested for compliance with the instrument's validity and reliability test requirements. Then, the collected data were tabulated and analyzed using the Moderated Regression Analysis (MRA) technique through the following stages: classical assumption test, model feasibility test (F test), determination coefficient analysis (Ajd. R2), research hypothesis testing (t-test) is good for its partial and moderate influence. The results of the study found that organizational commitment improves auditor performance. Personality type is not able to strengthen the positive effect of organizational commitment on auditor performance. Audit structure and transformational leadership style reinforce the positive effect of organizational commitment on auditor performance

Reliability Model of Financial Reporting: Moderation and Mediation Effects

Public companies’ financial report must be published formally as a means of management accountability to shareholders for the resources they manage. The reliability of financial report is important for stakeholders as a basis for economic decision making. Therefore, this study aims to build reliability the model of financial report. First model put competence and independence as independent variables and second model put professional supervision and professional commitment as a moderator, and third model put audit quality as mediator. The population is 398 public accountants who work for public accounting firms throughout East Java. The samples of 187 public accountants are selected by purposive sampling technique. Data were collected with a questionnaire and analyzed using partial least square. The conclusions can be stated as follows.  The financial report reliability model was built from: first, competence and independence as independent variables affected audit quality; second, professional supervision and professional commitment were able to moderate (strengthen) the relationship of competence and independence with audit quality; third, audit quality was able to mediate (increase) the effect of competence and independence on financial report reliability. Keywords: professional supervision, professional commitment, audit quality, financial report reliability DOI: 10.7176/RJFA/11-24-06 Publication date: December 31st 2020

The Influence of Auditor Independence, The Quality of Village Human Resources on The Audit Quality of Village Funds with the Role of Community as a Moderation Variable

The effectiveness of using village funds, which still has not had an overall impact on improving the welfare of village communities and the rise of cases of misuse of village funds, has made researchers focus on the audit quality of village funds. This research analyzed internal and external factors influencing the quality of village fund audits using a quantitative approach. The auditor independence variable is the internal factor of the auditor, and the external factor is the quality of human resources (HR) of village officials and the role of the community as a moderating variable. The research population is internal auditors in the district governments of North Sumatra Province. The data were obtained from the questionnaire results through the Google form and processed using the Structural Equation Modeling (SEM) technique with the Partial Least Square (PLS) method using SmartPLS software. The results of this study indicate that the Independence of the auditor directly and indirectly through the moderation of the community's role has a positive and significant effect on the audit quality of village funds. The community's role also strengthens the auditor's Independence in improving the audit quality of village funds. Auditor independence is an attitude that is owned and applied in carrying out village fund audit tasks. Auditors face various conditions and situations of different auditees, organizational support, leadership firmness, and work pressure so that consistency in their attitude of Independence through the quality output of village fund audits will determine the success of managing village funds appropriately on target. The quality of village apparatus human resources directly has a negative effect on the quality of village fund audits. Furthermore, the results of moderating the role of the community with the quality of village apparatus human resources have a positive and insignificant effect on the quality of village fund audits. The role of the community is urgently needed to strengthen the human resources of village officials in managing village funds to improve audit quality.Keywords: Auditor Independence, Quality of Human Resources for Village Officials, Community Role, and Quality of Village Fund Audit

Professional Commitment, Self-efficacy and Ethical Decision Auditor

This study aims to test and obtain empirical evidence on the influence of professional commitment on ethical decisions and the influence of self efficacy in moderating the relationship between professional commitment and ethical decisions of auditors Public Accounting Firm (KAP) in Bali Province. Sources of data used are primary data with the type of data used is quantitative data, obtained through the dissemination and filling questionnaires by auditors KAP. Data analysis technique used is with approach of regression analysis of moderation or Moderated Regression Analyze (MRA). The results of this study indicate that professional commitment has a positive effect on ethical decision auditor, self efficacy auditor able to moderate the relationship between professional commitment and ethical decision auditor

The Role Of Religious Control In Dysfunctional Audit Behavior: An Empirical Study Of Auditors Of Public Accounting Firm In Indonesia

This study is an empirical study of dysfunctional audit behavior in public accounting firm in Indonesia. The objective of this study is to analyze the influence of external locus of control and professional commitment on the dysfunctional audit behavior moderated by religious control. The sample of this study is 397 accountants, working in public accounting office in Indonesia, consisting of junior accountants, senior accountants and accountant managers. The sample is selected using accidental non-random sampling. The data is in the form of emails sent to the respondents. The data is analyzed using absolute difference of moderated regression SPSS. This study employs value theory approach, especially religious value in solving problems. The result of the study shows that partially, external locus of control, professional commitment, and religious control decrease dysfunctional audit behavior. In addition, this research reveals that religious control moderates the influence of professional commitment on dysfunctional audit behavior. However, religious control is not able to moderate external locus of control in decreasing dysfunctional audit behavior

The effect of auditor rotation, time pressure, and audit tenure on audit quality with auditor specialization as moderation variable: (empirical study of manufacturing companies listed on the Indonesia stock exchange in 2014-2018)

The purpose of this study was to determine and obtain empirical evidence about the effect of auditor rotation, time pressure, and audit tenure on audit quality with auditor specialization as a moderating variable. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The number of samples is 81 companies with the number of observations as many as 405 samples in 5 years, through the nonprobability method with a purposive sampling technique. This research analysis technique uses Moderate Regression Analysis (MRA). Based on the results of the analysis found that audit rotation does not affect audit quality. Time pressure influences audit quality. Audit tenure affects audit quality. The auditor's specialization does not affect audit quality

The Effect of Role Conflict and Ethical Sensitivity on Auditor Performance with Moderation of Emotional Intelligence

Auditors are required to be professional to carry out their duties properly in examining the client's financial statements to provide benefits to the client and interested parties on the audit results. However, this professional attitude cannot be separated from the auditor's role conflict and his ability to make ethical decisions. Therefore, this study aimed to examine the effect of role conflict and ethical sensitivity in improving the auditor’s performance using emotional intelligence as a moderating variable. The cluster sampling technique was used to determine the number of samples, as many as 86 auditors at the Medan City Public Accounting Firm. The data was collected using a questionnaire method. Fifty-six auditors were used for hypothesis testing and research analysis, while 30 other auditors were used to determine validity and reliability tests. This study uses a structural equation model to test the hypothesis. The results show that role conflict harms auditor performance, while ethical sensitivity increases auditor performance. On the other hand, emotional intelligence does not mediate the effect of role conflict and ethical sensitivity on auditor performance. The implication of the results of this study is the need for public accounting firms to manage internal competition between auditors so as not to lead to personal conflicts that can decrease audit quality. Public accounting firms also need to develop an ethical culture among their auditors

Premature Sign-Off of Audit Procedure

This research aims at testing influence of time pressure on premature sign-off of audit procedure with professional commitment as the moderating variable. This research uses questionnaire to collect the data. Meanwhile, the population in this research are all independent auditors working for Public Accountant Offices in Malang, Indonesia. Amounting to a total of 50 auditors are used as the sample in this research. The sample in this this research is taken using purposive sampling. The result indicates that time pressure has a positive influence on premature sign-off of audit procedure. This means the greater the time pressure the auditors are having, the more likely the auditors to be involved in premature sign-off of audit procedure practice, and vice versa. The second finding is that professional commitment weakens the influence of time pressure on premature sign-off of audit procedure. This means if an auditor is faced with high time pressure yet he/she possesses high professional commitment then the possibility of this auditor to get involved in premature sign-off of audit procedure practice is lower, and vice versa