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Advances in Managerial Auditing Research
Published by Yayasan Pendidikan Bukhari Dwi Muslim
ISSN : -     EISSN : 29857546     DOI : https://doi.org/10.60079/amar
Core Subject : Economy,
Economics, Econometrics & Finance
Founded in 2023, Advances in Managerial Auditing Research publishes original research that promises to advance our understanding of auditing over diverse topics and research methods. This Journal welcomes research of significance across a wide range of primary and applied research methods, including analytical, archival, experimental, survey and case study. The journal encourages articles of current interest to accounting scholars with high practical relevance for organizations or the larger society. We encourage our researchers to look for new solutions to or new ways of thinking about practices and problems, as well as invite well-founded critical perspectives. We provide a forum for communicating impactful research between professionals and academics in auditing research and practice with discusses and proposes solutions and impact the field. contributes to improving the practice and theory of auditing and encompasses internal and external auditing as well as other attestation activities (phenomena). Papers report results of original research that embody improvements in auditing theory or auditing methodology, discussion and analysis of current issues that bear on prospects for developments in auditing practice and in auditing research, and practices and developments in auditing in different countries. In addition to communicating the results of original auditing research, the International Journal of Auditing also aims to advance knowledge in auditing by publishing critiques, thought leadership papers and literature reviews on specific aspects of auditing. The journal seeks to publish articles that have international appeal either due to the topic transcending national frontiers or due to the clear potential for readers to apply the results or ideas in their local environments.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 35 Documents
 1   2   3   4 
Several Factors Affecting the Occurrence of Audit Delay Amin, Asbi
Advances in Managerial Auditing Research Vol. 1 No. 1 (2023): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v1i1.20

Abstract

This study aims to obtain empirical evidence regarding the effect of company size, solvency, company profit/loss, and KAP's reputation on audit delays in manufacturing companies listed on the Indonesia Stock Exchange. The population in this study were all manufacturing companies in the Food and Beverage Subsector, which were listed on the Indonesia Stock Exchange during the 2015-2017 period. The sample was selected based on the purposive sampling method. The selection of models used in this study were 12 companies. The data used in this study is secondary or quantitative, with data sources from financial reports audited by each company listed on the Indonesia Stock Exchange (IDX). The analytical method is the classical assumption test and multiple linear regression analysis. The study results show that company size, solvency, and KAP's reputation positively and significantly affect audit delay. In contrast, company profits/losses have a positive and insignificant impact on audit delay.
Can Audit Fees and Auditor Competence Affect Auditor Motivation? Susanto, Edy
Advances in Managerial Auditing Research Vol. 1 No. 1 (2023): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v1i1.21

Abstract

The purpose of this study was to determine and analyze the effect of audit fees and auditor competence on auditor motivation at the Public Accounting Firm (KAP) in Makassar city. The population in this study were all auditors who worked at KAP in Makassar, totaling 48 auditors. The sample selection was carried out using the census method, in which all members of the population were used as samples. The data used in this study are primary data collected by distributing questionnaires to all respondents, with data analysis techniques that will be carried out namely descriptive statistical tests, validity and reliability tests, classical assumption tests, multiple linear regression analysis and hypothesis testing which consists of testing partial (t test) and simultaneous test (f test). The results of the study show that audit fees have a positive and significant effect on auditor motivation. This indicates that the greater the fee received by an auditor, the more motivated he is in carrying out his duties. Meanwhile, auditor competence has a negative and significant effect on auditor motivation at the Public Accounting Firm in Makassar city
The Role of Internal Auditor of Government Companies: Perceptions of the Auditee Fuada, Nurul
Advances in Managerial Auditing Research Vol. 1 No. 1 (2023): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v1i1.22

Abstract

This study aims to determine the auditee's perception of the role of internal auditors in one of the government companies, namely PT. PLN (Persero) Sulselrabar Main Unit. The research data was obtained from a questionnaire (primary) on employees (as auditees) which were distributed to 30 respondents. There are three variable dimensions used, namely the role of internal auditors as supervisors, consultants, and catalysts. Based on the research results it is known that the role of internal auditors as supervisors has an average value (mean) ranging from 2.87 to 3.37, while for the role of internal auditors as consultants has an average value ranging from 3.00 to 3.40, and for the role of internal auditors as a catalyst has an average value ranging from 2.90 to 3.27. So it can be concluded that the auditee's perception indicates that the role of the internal auditor at PT. PLN (Persero) Main Unit for Sulselrabar Region has been quite effective in its implementation. This can be seen from all of these variables the respondent (auditee) gives a positive perception of the role of the internal auditor
The Influence of Task Complexity, Independence and Integrity on Internal Audit Quality Ahmad, Hamzah
Advances in Managerial Auditing Research Vol. 1 No. 1 (2023): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v1i1.23

Abstract

Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh kompleksitas tugas, independensi dan integritas terhadap kualitas audit internal pada Inspektorat Kabupaten Bantaeng. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif. Populasi dalam penelitian ini adalah aparat inspektorat Kabupaten Bantaeng yang berjumlah 35 orang. Metode penentuan sampel yang digunakan dalam penelitian adalah sensus sampling, dengan metode pengolahan data menggunakan analisis regresi linear berganda. Data yang digunakan dalam penelitian ini merupakan data primer yang dikumpulkan dengan membagikan kuesioner secara langsung kepada responden. Hasil penelitian menunjukkan bahwa kompleksitas tugas berpengaruh negatif dan signifikan terhadap kualitas audit internal sementara independensi dan integritas berpengaruh positif dan signifikan terhadap kualitas audit internal.
Professional Skepticism, Audit Experience, Time Pressure and Fraud Detection Subhan, Subhan
Advances in Managerial Auditing Research Vol. 1 No. 1 (2023): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v1i1.24

Abstract

The purpose of this study was to identify and analyze the influence of professional skepticism, audit experience, and time pressure on fraud detection at the Selayar Islands District Inspectorate. The population in this study were all employees working at the Inspectorate of the Selayar Islands Regency totaling 48 people. The sampling technique for this study used a purposive sampling technique. The data used in this study are primary data collected by distributing questionnaires to all respondents, with data analysis techniques that will be carried out namely validity and reliability tests, classical assumption tests, multiple linear regression analysis and hypothesis testing consisting of partial tests (t test ) and simultaneous test (test f). The results showed that professional skepticism and audit experience had a positive effect on fraud detection at the Selayar Islands District Inspectorate. Meanwhile, time pressure has a negative effect on the detection of fraud at the Inspectorate of the Selayar Islands Regency.
Emotional intelligence role: Relationship between role conflict and role ambiguity on external auditor performance Muslim, Muslim
Advances in Managerial Auditing Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v1i2.74

Abstract

Purpose: This study uses emotional intelligence as a moderating variable between the influence of role conflict and unclear role on external auditors' performance in Makassar. Research Design and Methodology: The study population was 47 auditors at 9 Public Accounting Firms (KAP) in Makassar. The selection of research samples using a saturated sampling method or census. The data of this study were analyzed using multiple linear regression methods with the help of Smart PLS 3.0 software. Findings and Discussion This study found that role conflict variables and role ambiguity negatively and significantly affected auditor performance. Role conflict positively and substantially affects auditor performance with moderated emotional intelligence. Unclear role does not considerably influence auditor performance with moderate emotional intelligence. Implications: Emotional intelligence controls, such as empathy for clients, exist. Of course, by controlling emotional intelligence, role conflict, and role ambiguity can be prevented and reduced, increasing the auditor's performance.
Interplay of Auditor Rotation, Firm Size, and Audit Quality: An Empirical Investigation Sumartono, Sumartono; Pasolo, Muhammad Ridhwansyah; Ermawati, Yana; Sonjaya, Yaya
Advances in Managerial Auditing Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v1i2.95

Abstract

Purpose: This study explores the impact of auditor retention and firm size on audit quality, emphasizing their relevance to audit independence and corporate governance. Understanding these factors is crucial for regulators and businesses aiming to enhance financial reporting quality. Research Design and Methodology: The study focuses on 15 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. Using secondary data from IDX records, logistic regression analysis was conducted to examine the relationships between auditor retention, firm size, and audit quality. Findings and Discussion: The findings show that auditor retention has a negative and insignificant effect on audit quality, indicating that frequent auditor changes do not necessarily improve audit outcomes. Similarly, firm size negatively and insignificantly affects audit quality, suggesting that larger companies do not always receive superior audits. These results challenge the belief that auditor rotation and firm size are primary indicators of audit quality. Implications: The study suggests that companies should prioritize auditor competence over rotation policies, while regulators may need to reassess mandatory auditor rotation’s effectiveness. Future research should consider other factors, such as auditor tenure, audit fees, and corporate governance, to gain a more comprehensive understanding of audit quality determinants. These insights can guide policymakers in enhancing audit standards and financial reporting integrity.
Examining Factors that Affect the Quality of Government Financial Statements Kartim, Kartim
Advances in Managerial Auditing Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v1i2.108

Abstract

Purpose: This study evaluates the impact of apparatus competence, financial information system utilization, auditor quality, and auditor opinion on the credibility of government financial statements. Research Design and Methodology: A quantitative approach was employed using primary data from questionnaires distributed to 60 respondents, including the Financial Report Compilation Team and external auditors from the Supreme Audit Agency (BPK), selected through purposive sampling. Data analysis involved descriptive statistics, normality tests, multicollinearity and heteroscedasticity tests, multiple regression analysis, R-squared tests, t-tests, and F-tests. Findings and Discussion: The findings show a significant positive relationship between the quality of financial statements the Jayapura Regional Government produced and the four factors examined. Apparatus competence enhances accuracy and compliance, while financial information systems improve efficiency and transparency. Auditor quality strengthens financial reporting reliability, and favorable audit opinions reflect sound financial management practices. Implications: The study suggests that enhancing personnel competence, optimizing financial information systems, and ensuring high auditor quality are crucial for improving financial statement credibility. Local governments should prioritize recruitment, continuous training, and practical financial reporting technologies to promote greater accountability and transparency.
Analyzing Audit Quality: Experience, Motivation, Audit Fees with Auditor Ethics as Moderator Abrar, Nur Alfira; Tjan, Julianty Sidik; Ikhtiari, Kirana
Advances in Managerial Auditing Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v1i2.111

Abstract

Purpose: This study examines the influence of auditor experience, motivation, and audit fees on audit quality, with auditor ethics as a moderating variable in public accounting firms (KAP) in Makassar. Research Design and Methodology: This quantitative study collected primary data through questionnaires distributed to 46 auditors from 9 public accounting firms in Makassar. The population consisted of all auditors registered with these firms. Hypotheses were tested using multiple linear regression analysis with the assistance of Smart PLS 3.0 software. Findings and Discussion: The results revealed that auditor experience, motivation, and audit fees significantly and positively influence audit quality. Additionally, auditor ethics was found to significantly moderate the relationship between auditor experience and audit fees with audit quality. However, the moderation effect of auditor ethics on the relationship between auditor motivation and audit quality was negative and insignificant. These findings suggest that while experience and appropriate compensation enhance audit quality, motivation alone may not be sufficient without ethical reinforcement. Implications: The study highlights the importance of ethical practices in enhancing audit quality, suggesting that public accounting firms should focus on continuous training, fair compensation, and strengthening ethical frameworks. Future research could explore the impact of technological advancements and remote auditing on audit quality and auditor ethics.
Professional Competence and Skepticism on Audit Quality Z. D. Siahay, Adolf; C. Seralurin, Yohanes; Ervina, Melisa Triayu; Pattiasina, Victor
Advances in Managerial Auditing Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v1i2.114

Abstract

Purpose: This study analyzes the effect of competence and professional skepticism on audit quality among auditors at the Papua Provincial Inspectorate Office. Understanding how these internal factors contribute to audit quality is essential for improving the effectiveness of the auditing process. Research Design and Methodology: The study employed a quantitative research approach using primary data collected through questionnaires distributed to auditors at the Papua Provincial Inspectorate. The sampling technique used was purposive sampling, resulting in a sample of 32 respondents. Data were analyzed using SPSS version 26, including validity and reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing. Findings and Discussion: The results revealed that professional competence and professional skepticism positively and significantly impact audit quality. Competent auditors demonstrated a higher ability to detect errors and ensure the accuracy of financial statements. In contrast, auditors with higher skepticism were more likely to question evidence and identify potential misstatements during the audit process. Implications: These findings highlight the importance of enhancing auditors' competence and fostering professional skepticism through continuous training and certification programs. Future research should explore additional variables influencing audit quality, such as auditor independence, ethical standards, and institutional support.

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