Review Jurnal Profesi Akuntansi

JUDUL JURNAL

PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI

JURNAL

SIMPOSIUM NASIONAL AKUNTANSI X

VOLUME, HALAMAN & TAHUN

AUEP-08 , Tahun 2007

PENULIS

M. Nizarul Alim, Trisni Hapsari & Liliek Purwanti

REVIEWER

1.      Arifatul Faidah                      

2.      Diana Nasution

3.      Dini Elfiarni

4.      Eka Agustina  Nursita

5.      Hafidh Nur Wibisono

6.      Reynaldy Adryan

LATAR BELAKANG

            Profesi auditor telah menjadi sorotan masyarakat dalam beberapa tahun terakhir. Adanya keraguan terhadap kompetensi dan independensi yang dimiliki oleh auditor. Kompetensi dan independensi yang dimiliki auditor dalam penerapannya akan terkait dengan etika. Auditor mempunyai kewajiban untuk menjaga standard perilaku etis tertinggi mereka kepada organisasi dimana mereka bernaung, profesi mereka, masyarakat dan diri mereka sendiri dimana akuntan mempunyai tanggung jawab menjadi kompeten dan untuk menjaga integritas dan objektivitas mereka. Variabel penelitian ini meliputi kompetensi, independensi, etika auditor dan kualitas audit. Pendekatan yang digunakan penelitian ini adalah pendekatan kontijensi. Motivasinya adalah ingin mengetahui pengaruh variabel moderasi (etika auditor) terhadap kompetensi , independensi dan kualitas audit.

TUJUAN PENELITIAN

1.      Menguji pengaruh kompetensi  terhadap kualitas audit

2.      Menguji pengaruh interaksi antara kompetensi dan etika auditor terhadap kualitas audit

3.      Menguji pengaruh independensi terhadap kualitas audit

4.      Menguji pengaruh interaksi antara independensi dan etika auditor terhadap kualitas audit

SUBJEK PENELITIAN

Subjek penelitian ini adalah KAP yang ada di wilayah Jawa Timur meliputi Surabaya dan Malang

HIPOTESIS

1.   H1:Kompetensi berpengaruh signifikan terhadap kualitas audit

2.   H2:Interaksi kompetensi dan etika auditor    berpengaruh signifikan terhadap kualitas audit.

3.   H3:Independensi berpengaruh signifikan terhadap kualitas audit

4.    H4:Interaksi independensi dan etika auditor berpengaruh signifikan terhadap kualitas audit

METODE PENELITIAN

       Penelitian ini menggunakan pendekatan explanatory research. Metode pengumpulan data yang digunakan dalam penelitian ini adalah kuesioner

POPULASI DAN TEKNIK PENGAMBILAN SAMPEL

1.      Populasi dalam penelitian ini adalah seluruh auditor yang ada di wilayah jawa timur.

2.   Responden dalam penelitian ini adalah para akuntan publik yang terdapat dalam Kantor Akuntan  Publik , yaitu yang melakukan pengujian terhadap laporan keuangan.

3.  Pengambilan sampel dalam penelitian ini menggunakan cara simple random sampling dimana dilakukan dengan mengambil secara langsung dari populasinya secara random.

PENGUKURAN VARIABEL

Metode analisis yang digunakan untuk mengukur variabel adalah Analisis Regresi Moderate Two Way Interactions. Dengan persamaan :

Y = a + b1 X1+b2 X2+b3 X3+b4 X1 X3+b5 X2 X3+ e

Dimana :

Y = Kualitas audit

a = Konstanta

b = Koefisien regresi

X1 = Variabel Kompetensi

X2 = Variabel independensi

X3 = Variabel etika auditor

HASIL DAN PEMBAHASAN PENELITIAN

Dari analisis menggunakan SPSS diperoleh nilai R2 sebesar 0,777, yang berarti bahwa variabel bebas yaitu kompetensi, independensi dan etika auditor mempengaruhi kualitas audit sebesar 77,7%. Hasil penelitian mengatakan bahwa interaksi independensi dan etika auditor berpengaruh signifikan terhadap kualitas audit.

Pada bagian pembahasan, penulis membagi sub pokok bahasan menjadi 4 bagian, yaitu:

1.      Analisis suatu pengujjan adanya pengaruh kompetensi terhadap kualitas audit

2.      Hipotesis pertama menyatakan bahwa kompetensi berpengaruh terhadap kualitas audit. Kompetensi tersebut terdiri dari 2 dimensi yaitu pengalaman dan pengetahuan bahwa  kedua dimensi  itu merupakan faktor penting yang berkaitan dengan pemberian opini audit

3.      Menguji pengaruh interaksi antara kompetensi dan etika auditor terhadap kualitas audit

4.    Dalam hasil penelitian tidak dapat diketahui karena dari hasil olah data menurut SPSS,  kedua variabel tersebut dikeluarkan dari  model (Excluded Variables)

5.   Menguji pengaruh independensi terhadap kualitas audit hasil pengujian mengatakan bahwa independensi berpengaruh signifikan terhadap kualitas audit dimana hal ini telah sesuai.

6.      Menguji pengaruh interaksi antara independensi dan etika auditor terhadap kualitas audit

KESIMPULAN

Dalam penelitian ini penulis telah mendapatkan kesimpulan, yaitu:

1.      Penelitian ini berhasil membuktikan bahwa kompetensi berpengaruh signifikan terhadap kualitas audit.  Sementara itu, interaksi kompetensi dan etika auditor tidak berpengaruh signifikan terhadap kualitas audit

2.      Penelitian ini membuktikan bahwa independensi berpengaruh signifikan terhadap kualitas audit.  Selanjutnya interaksi independensi dan etika auditor berpengaruh signifikan terhadap kualitas audit

KETERBATASAN PENELITIAN

Dalam penilitian ini terdapat beberapa keterbatasan penelitian, yaitu :

1.      Sampel penelitian hanya dilakukan pada KAP yang ada di Jawa Timur sehingga hasil penelitian hanya mencerminkan mengenai kondisi auditor di Jawa Timur.

2.      Peneliti tidak membedakan auditor sebagai responden berdasarkan posisi mereka di KAP (yunior, senior dan supervisor) sehingga tidak diketahui secara pasti tingkat kompetensi, independensi dan etika yang dimiliki.

3.      Variabel moderasi yang digunakan dalam penelitian ini hanyalah etika auditor, padahal masih banyak variabel perilaku lain maupun factor kondisional yang dapat mempengaruhi kualitas audit.

SARAN

Penelitian selanjutnya hendaknya meneliti hal – hal seperti :

1.      Menambah populasi penelitian, sehingga penelitian tidak hanya pada KAP di wilayah Jawa Timur.

2.      Membedakan auditor sebagai responden  berdasarkan posisi mereka di KAP ( yunior, senior, dan supervisor)

3.      Menambah variabel lain yang mungkin berpengaruh terhadap kualitas audit seperti ukuran KAP, lama hubungan audit dengan klien, dan faktor lainnya.

tugas 4 : Adjective and Adverb

Adjective (kata sifat) adalah kata yang digunakan untuk mendeskripsikan noun (kata benda) atau pronoun (kata ganti) yang dapat berupa orang (person), tempat (place), binatang (animal), benda atau konsep abstrak.

Adverb (kata keterangan) merubah kata kerja, yakni kata keterangan menjelaskan bagaimana sesuatu dilakukan.

A.    Adjective

1 Adjective :

1.      slippery floor

2.      Beautiful garden

3.      Smart Woman

4.      Cute Baby

5.      Hansome man

2 Adjective :

1.      Beautiful girl and smart girl

2.      That's an elegant brown bag

3.      The Creepy old house

4.      Beautiful shiny shoes

5.      The smartphone is sophisticated and expensive

Adjective ( >2)

1.      Beautiful woman tall and smart

2.      The room is fragrant, clean and tidy

3.      handsome, tall and friendly

4.      the trousers black and trendy

5.      Elegant and expensive black watches

B.     Adverb

Example :

1.      Walk quickly

2.      Speak loudly

3.      Run slowly

4.      Badly mood

5.      The interview went fluently

Adverb of Time

Adverb of time (keterangan waktu) adalah kata yang menunjuk pada kapan sesuatu terjadi atau berada. Beberapa kata yang tergolong adverb of time adalah immediately (secepatnya), then (nanti), now (sekarang), yesterday (kemarin), tommorow (besok), later (kemudian), daily (setiap hari), dan lain-lain.

Examaple :

1.      I’m  reading a book evernight

2.      Ika always come late everyday

3.      Let’s begin to dancing now

4.      I'll be visiting your house tomorrow.

5.      Yesterday rio came to see me to apologize.

6.      Andi always exercising in the morning.

Adverb Of  Place 

Adverb of Place adalah sebuah adverb(kata keterangan) yang digunakan untuk menunjukkan tempat atau arah sebuah kejadian, kegiatan, atau pun peristiwa terjadi.ear, dll.

Example :

1.      Rina go to  the library to read a book

2.      My father took me and my sister on vacation to the beach

3.      Ari will hold a birthday party at her home

4.      Raka invites rani to watch movies in cinema.

5.      Sari cooks lots of chickens yesterday

Adverb of Frequency (menjelaskan frekuensi).

Adverb of frequency adalah sebuah adverb(kata keterangan) yang menjelaskan sebuah frekuensi kejadian atau peristiwa terjadi.  Contoh adverb of frequency adalah; always, usually, often, seldom, daily, hourly, twice, dll

Example :

1.      She seldom visit her mother

2.      Irfan never brought a pen  at school

3.      Ani always quarrel with her sister

4.      Alvin rarely does his schoolwork

5.      Sometimes I forget to keep my valuables

6.      I usually wake up at 5 a.m.

Reference :

http://dwikartikasari-18211665.blogspot.co.id/2015/04/adjective-and-adverb-kata-sifat-dan.html

http://www.tipsbelajarbahasainggris.com/8-jenis-kata-keterangan-beserta-contoh-kalimatnya/

TASK 3 : CONDITIONAL SENTENCE TYPE 1, 2, 3

Today is Saturday. The day for every couple must go on a dating. Today me and my boyfriend will go to the movies and dinner. My boyfriend name is Tomi. He's just like me a college student but we are different universities, he is my friend when senior high school.

We have been dating for quite a while, that is 2 years running. He is a diligent sport, and a very timely person. If he has free time, he will spend time with exercise. He is very contrary to me. I even very rarely exercise because of my too much laziness. And he is always mad at me if I just fall asleep and lazy to exercise. He always tells me that if I'm lazy to exercise, I'll be susceptible to various diseases.

And speaking of being on time, he was one of the most timely people I've ever met. , Even though our house is far away he always comes on time when to pick me up at home. I always try to be neat when he arrived to pick me up. If I have not been neat when he comes, he would not talk to me during the trip. And at home. And if he doesn't arrive on time, I could sleep first before she came to pick me up .But the fact is inversely proportional to it. But I am grateful that he is a timely man and not the other way around. If I was a  timely person  and he was not, I would always scold him.  But I am grateful that he is a patient person.

Although he came to pick me up on time, but we were always late to get tickets in the afternoon. If the streets are not jammed, we may not got movie tickets at night. And if we has do not got tickets on the curfew, we might not gone home too late.

He is very inversely proportional to me. But although we are different he can accept me and judge me. He really appreciate me. That's why until the moment I'm still with him and love him so much. These small differences we can understand together

Conditional Sentence Type 1 :

1)      If he has free time, he will spend time with exercise.

2)      If I am lazy to exercise, I will be susceptible to various diseases.

Conditional Sentence Type 2 :

1)      If I have not been neat when he comes, he would  not talk to me during the trip. And at home.

2)      if he doesn't arrive on time, I could sleep first before she came to pick me up.

3)      If I was a timely person  and he was not, I would always scold him.

Conditional  Sentence Type 3 :

1)      If the streets are not jammed, we may not get movie tickets at night.

2)      if we has  do not got tickets on the curfew, we might not gone home too late.

Reference :

http://citratrinh1996.blogspot.co.id/2017/

https://www.wordsmile.com/pengertian-rumus-contoh-kalimat-conditional-sentence-type-1 

Task 2 : Modals

Auxiliary Capital is a word placed before the main verb (the main verb) to modify the meaning of the verb. Its function is to express willingness (willingness) or ability (ability), necessity (needs), and possibility (possibilities).

Ø Functions

1.  Can, Could & Be able to

• Can be used to express ability, permission.

• could be used to express past ability and to declare polite requests.

• Be able to be used express the ability of a particular situation in the past (past ability).

• could be used to declare a capability level of 95%

• be able is used to declare a capability level of 100%

2.  May & Might

• May is used to express possibility in present and future.

• Just like may, might be used to express possibility in present and future.

• Might is a past form of may, which is used to ask for a more formal permission than a verb capital could.

3. Must, Have to / Has to / had to

• Must be used to express the necessity and conclusion

• Have / has to be used to express the necessity and conclusion. To declare a polite imperative

• Must be used to express a certainty. The level of certainty for must 95%

4. Will, Would. Be going to

• Will be used to express the future (future), willingness or willingness, and can also be used to refine the request (polite request).

• Would be used to compose past future tense, restate the shape of desire and preference, and ask politely.

• Be going to use to discuss pre-determined plans and decisions.

5. Shall, Should, Ought to

• Shall is also used to express the future on the condition that the subject is I or We. In addition, shall be used to seek advice or opinion.

• Should be used to give advice, where should itself have meaning should or should be. Should usually be widely used to provide feedback or suggestions on something.

• Should be used to disclose suggestions and statements of possibility or certainty (probable).

• Ought to be exactly the same as should be used to give advice and have the meaning should or should. Ought to also often used to describe a feasibility although in reality it is not.

Ø Differences

1. Can, Could, Be able to

• Can be used as ability or posibility

• .Can can be used on asking and giving permission.

• Could be a past tense or a past tense form of the word can which both can mean.

• Although both can be used in simple past tense, there are differences in the use can and can.

• Could tend to be used to express the ability in general, while be able to in certain situations in the past

2. May & Might

• MAY is used as capital in present tense.

• MAY is used as capital in factual conditionals sentences- Probable results for future (for possible future results)

• MIGHT is used as capital in past tense

• MIGHT is used as capital in sentence factual conditionals- Possible results (possible outcomes)

3. Must, Have to / Has to / had to

 Must and have to be used to express the necessity in the present. The difference, must indicate the level of necessity is stronger than have to. While had to must in the past.

4. Will, Would, Be going to

• Will can be used for all subjects

• Actually the meaning of the word Be going to be the same as Will is "will". But there is little difference between them in terms of its use. The meaning of Be going to be more certain or certainty of an event, will occur at a certain moment in the future and also more convincing than Will.

5. Shall, Should, Ought to

·         Shall is only used for I and we

·         Shall Express the necessity, usually in formal matters

·         Shall Reveals more polite suggestions than should

·         Should is a modal verb used to give advice and recommendation.

·         Should can also be used for obligation

·         Ought to also often used to describe a feasibility although in reality it's not.

Ø Example Modals

1.      Can & Could, Be able to

Can :

·         Can I borrow your book  for one night?

·         I can do what she does now, even better

·         I can make you a birthday cake

·         I Can Call You If I have finished my work.

·         we can win this competition

Could :

·         You could run faster than me four years ago.

·         She could play the piano when she was five. 

·         Reza could answer that question well yesterday.

Be able to  :

·         I am able to make a cake

·         they are able to play football now

·         we are able to clean this room, but we don’t want do that

·         you are able to draw a good picture

2.      May & Might

May  :

·         You may go home now.

·         It may rain today

·         May I ask you a question?

Might :

·         You might meet your mom.

·         Might we come a bit late tonight ?

3.      Must, Have to, Has to, Had to

Must :

·         I must work harder to achieve my goals.

·         We must go to office  now.

·         After studying all the day. you must be so tired.

·         We must be on time.  

Has to/ have to / had to :

·         He has to type the letter now.

·         We have to obey parents,

·         We had to keep the secret.

·         I had to pay bill yesterday.

·         I had to see the dentist every 4-6 weeks.

4.      Will. Should. Be going

Will :

·         Will you please shut the door?

·         I will stop smoking.

·         I’ll give you a glass of water.

Would :

·         Would you like to see my craft?

·         Sometimes he would bring me some flowers.

·         Would you please show your ID card?
Be going to :

·         I’m be going to have holiday in Hongkong

·         He is going to buy a new car.

·         She is going to watch a football match next weekend.

5.      Shall. Should , Ought to

Shall :

·         Shall I carry your bag?

·         We shall attend your birthday party.

·         We shall go by bus tomorrow

Should :

·         We should meet more often.

·         You should drive carefully in bad weather.

·         We should visit you last night but it was raining\

Ought to :

·         She ought to study harder.

·         Ought they visit the Borobudur temple tomorrow ?

·         We ought to select the best candidate for the job.

Reference :

http://www.diahkartikasari2004.blogspot.co.id/2016/05/

http://www.englisch-hilfen.de/en/grammar/hilfsverben2.htm

http://www.inggrisonline.com/pengertian-contoh-dan-fungsi-modal-auxiliary-verbs/

http://www.juraganles.com/2016/05/fungsi-14-modal-auxiliary-dan-contoh-kalimat.html

http://www.kuliahbahasainggris.com/pengertian-fungsi-contoh-kalimat-modals-dalam-bahasa-inggris-lengkap/

http://www.sekolahbahasainggris.com/perbedaan-penggunaan-dan-contoh-can-could-be-able-to-dalam-kalimat-bahasa-inggris

http://www.umiuma.net/2015/08/perbedaan-penggunaan-may-dan-might-can.html

http://www.tipsbelajarbahasainggris.com/penggunaan-modals/

https://triajengwahyuningsih.wordpress.com/

https://www.wordsmile.com/penggunaan-contoh-kalimat-must-have-to

https://www.wordsmile.com/pengertian-contoh-kalimat-modal-auxiliary-verbs