Studi Literatur Kualitas Audit Kantor Akuntan Publik Dalam Perspektif Homo Islamicus

Julfan Saputra, Saparuddin Siregar

Abstract


This study reviews the literature related to the analysis of the audit quality of public accounting firms in the perspective of Homo Islamicus. This study aims to analyze the role of audit quality in moderating the effects of principal-principal agency conflict and to analyze auditor competence and independence on audit quality. This type of research is descriptive qualitative research with a literature study approach that comes from books, literature, and library materials related to the purpose of this research. This literature research was conducted during the 2015-2020 period on 44 published fulltext literature. The results of this study indicate that in relation to the audit quality of public accounting firms in a homo Islamic perspective, it shows that auditors from different countries tend to have different attitudes and cultures, such as incentives, perceptions, and behaviors of auditors, clients, and users of financial statements in different countries. there is a difference. This shows that the reports presented are more varied over time. In addition, this study finds that there is some evidence of a relationship between individualism and litigation, and the auditor's consideration of doing additional audit work.

Full Text:

PDF

References


Agyei-Mensah, B. K. (2019). The effect of audit committee effectiveness and audit quality on corporate voluntary disclosure quality. African Journal of Economic and Management Studies, 10(1), 17–31. https://doi.org/10.1108/AJEMS-04-2018-0102

Alareeni, B. A. (2019). The associations between audit firm attributes and audit quality-specific indicators: A meta-analysis. Managerial Auditing Journal, 34(1), 6–43. https://doi.org/10.1108/MAJ-05-2017-1559

Alfraih, M. M. (2016). The role of audit quality in firm valuation: Evidence from an emerging capital market with a joint audit requirement. International Journal of Law and Management, 58(5), 575–598. https://doi.org/10.1108/IJLMA-09-2015-0049

AlQadasi, A., & Abidin, S. (2018). The effectiveness of internal corporate governance and audit quality: the role of ownership concentration – Malaysian evidence. Corporate Governance (Bingley), 18(2), 233–253. https://doi.org/10.1108/CG-02-2017-0043

Alzoubi, E. S. S. (2016). Audit quality and earnings management: Evidence from Jordan. Journal of Applied Accounting Research, 17(2), 170–189. https://doi.org/10.1108/JAAR-09-2014-0089

Amelia, E. (2018). Peran Auditor terhadap Kualitas Laporan Keuangan dalam Perspektif Akuntansi Syariah.

Amiruddin, Pagalung, G., Kartini, & Arifuddin. (2016). The Effects Of Time Pressure, Work-Family Conflict And Role Ambiguity On Work Stress And Its Effect On Audit Quality Reduction Behavior. International Journal of Law and Management, Emerald Publishing Limited, 10(12), 1–23.

Amiruddin, Pagalung, G., Kartini, & Arifuddin. (2019). Jurnal Internasional Hukum dan Manajemen. Jurnal Internasional Hukum Dan Manajemen, 1–11. https://doi.org/10.1108/IJLMA-09-2017-0223

Anis, A. (2017). Auditors And Accounting Educators Perceptions Of Accounting Education Gaps And Audit Quality In Egypt. Journal of Accounting in Emerging Economies, 11(1–28). https://doi.org/10.1108/jaar.2010.37511aaa.003

Brown, V. L., Gissel, J. L., & Gordon Neely, D. (2016). Audit quality indicators: perceptions of junior-level auditors. In Managerial Auditing Journal (Vol. 31, Issues 8–9). https://doi.org/10.1108/MAJ-01-2016-1300

Chiu, S. C., Chien, C. C., & Lin, H. C. (2017). Audit quality following the Public Company Accounting Oversight Board’s operation. Corporate Governance (Bingley), 17(5), 927–946. https://doi.org/10.1108/CG-02-2017-0026

Coffie, W., Bedi, I., & Amidu, M. (2018). The effects of audit quality on the costs of capital of firms in Ghana. Journal of Financial Reporting and Accounting, 16(4), 639–659. https://doi.org/10.1108/JFRA-03-2017-0018

Feng, N. C. (2020). Individual auditor characteristics and audit quality: evidence from nonprofits in the US. Journal of Public Budgeting, Accounting and Financial Management, 32(4), 551–575. https://doi.org/10.1108/JPBAFM-10-2019-0157

Fernando, G. D., & Thevaranjan, A. (2017). Impact of audit quality on the components of executive cash compensation. Journal of Centrum Cathedra, 10(1), 49–62. https://doi.org/10.1108/jcc-09-2016-0013

Fu, Y., Carson, E., & Simnett, R. (2015). Transparency Report Disclosure by Australian Audit Firms and Opportunities for Research. Managerial Auditing Journal, 30(8–9), 870–910. https://doi.org/10.1108/MAJ-06-2015-1201

Hao, J., Liu, L., & Xu, Z. (2016). Narrow diversification, wide diversification, and audit quality, evidence from China. Asian Review of Accounting. https://doi.org/10.1108/ARA-12-2016-0141

Harber, M., & Maroun, W. (2020). Mandatory audit fi rm rotation : a critical composition of practitioner views from an emerging economy. https://doi.org/10.1108/MAJ-09-2019-2405

Hoag, M. L., Myring, M., Schroeder, J., & Penulis, U. (2017). Apakah Sarbanes-Oxley telah menstandardisasi kualitas audit? Jurnal Bisnis Amerika, 32(1), 1–46.

Jung, S. J., Kim, B. J., & Chung, J. R. (2016). The association between abnormal audit fees and audit quality after IFRS adoption Evidence from Korea. International Journal of Accounting and Information Management, 24(3), 252–271. https://doi.org/10.1108/IJAIM-07-2015-0044

Kaawaase, T. K., Juma, M., Ernest, A., Kitindi, G., Nkundabanyanga, & Korutaro, S. (2016). Journal of Accounting in Emerging Economies For Authors Audit Quality Differences amongst Audit Firms in a Developing. Journal of Accounting in Emerging Economies Iss, 6(3). http://dx.doi.org/10.1108/JAEE-08-2013-0041

Kalanjati, D. S., Nasution, D., Jonnergård, K., & Sutedjo, S. (2019). Auditor rotations and audit quality: A perspective from cumulative number of audit partner and audit firm rotations. Asian Review of Accounting, 27(4), 639–660. https://doi.org/10.1108/ARA-10-2018-0182

Kitiwong, W., & Sarapaivanich, N. (2020). Consequences of the implementation of expanded audit reports with key audit matters (KAMs) on audit quality. Managerial Auditing Journal, 35(8), 1095–1119. https://doi.org/10.1108/MAJ-09-2019-2410

Kumar, K., & Lim, L. (2015). Was Andersen’s audit quality lower than its peers?: A comparative analysis of audit quality. Managerial Auditing Journal, 30(8–9), 911–962. https://doi.org/10.1108/MAJ-10-2014-1105

Kusumawati, A., & Syamsuddin, S. (2018). The effect of auditor quality to professional skepticsm and its relationship to audit quality. International Journal of Law and Management, 60(4), 998–1008. https://doi.org/10.1108/IJLMA-03-2017-0062

Lin, Y. C. (2018). The consequences of audit committee quality. Managerial Auditing Journal, 33(2), 192–216. https://doi.org/10.1108/MAJ-03-2016-1350

Mardijuwono, A. W., & Subianto, C. (2018). Independence, professionalism, professional skepticism: The relation toward the resulted audit quality. Asian Journal of Accounting Research, 3(1), 61–71. https://doi.org/10.1108/AJAR-06-2018-0009

Mousavi Shiri, M., Salehi, M., Abbasi, F., & Farhangdoust, S. (2018). Family ownership and financial reporting quality: Iranian evidence. Journal of Family Business Management, 8(3), 339–356. https://doi.org/10.1108/JFBM-09-2017-0026

Muhamad, M. (2009). Penyesuaian Teori Akuntansi Syari`ah: Perspektif Akuntansi Sosial dan Pertanggungjawaban. Iqtisad, 3(1), 67–87. https://doi.org/10.20885/iqtisad.vol3.iss1.art5

Mutakkin, M. B., Khan, A., & Mihret, D. G. (2017). Afiliasi Grup Bisnis, Manajemen Laba, dan Kualitas Audit: Bukti dari Bangladesh. Jurnal Audit Manajerial, 32(4), 1–35.

Nguyen, L. Q. T., Le, D. T., Luu, H. N., Nguyen, A. H., & Hoang, T. G. (2020). The role of audit quality in preventing firm misreporting: empirical evidence from China. International Journal of Managerial Finance, 16(1), 83–100. https://doi.org/10.1108/IJMF-04-2019-0122

Ocak, M., & Can, G. (2019). Do government-experienced auditors reduce audit quality? Managerial Auditing Journal, 34(6), 722–748. https://doi.org/10.1108/MAJ-12-2017-1756

Orazalin, N., & Akhmetzhanov, R. (2019). Earnings management, audit quality, and cost of debt: evidence from a Central Asian economy. Managerial Auditing Journal, 34(6), 696–721. https://doi.org/10.1108/MAJ-12-2017-1730

Reheul, A. M., Van Caneghem, T., Van den Bogaerd, M., & Verbruggen, S. (2017). Auditor gender, experience and reporting in nonprofit organizations. Managerial Auditing Journal, 32(6), 550–577. https://doi.org/10.1108/MAJ-01-2016-1296

Rifoaffa, H. M., & Zaldin, A. (2020). Pengaruh kompetensi auditor dan independensi terhadap kualitas audit dengan skeptisme profesional sebagai variabel intervening. Prosiding Seminar Nasioanl Pakar 3 Tahun 2020, 2(11), 1–9.

Safdar, R., Chaudhry, N. I., Mirza, S. S., & Yu, Y. (2019). Principal–principal agency conflict and information quality in China: The governance role of audit quality and analyst following. Journal of Financial Reporting and Accounting, 17(1), 42–59. https://doi.org/10.1108/JFRA-07-2017-0052

Salehi, M., Bahrami, M., & Alizadeh, F. (2016). The effect of academic education on employers ’ satisfaction and audit quality in Iran. https://doi.org/10.1108/ICT-05-2015-0036

Salehi, M., Fakhri Mahmoudi, M. R., & Daemi Gah, A. (2019). A meta-analysis approach for determinants of effective factors on audit quality: Evidence from emerging market. Journal of Accounting in Emerging Economies, 9(2), 287–312. https://doi.org/10.1108/JAEE-03-2018-0025

Salehi, M., Jafarzadeh, A., & Nourbakhshhosseiny, Z. (2017). The effect of audit fees pressure on audit quality during the sanctions in Iran. International Journal of Law and Management, 59(1), 66–81. https://doi.org/10.1108/IJLMA-10-2015-0054

Salehi, M., Komeili, F., & Daemi Gah, A. (2019). The impact of financial crisis on audit quality and audit fee stickiness: evidence from Iran. Journal of Financial Reporting and Accounting, 17(2), 201–221. https://doi.org/10.1108/JFRA-04-2017-0025

Sampet, J., Sarapaivanich, N., & Patterson, P. (2019). The role of client participation and psychological comfort in driving perceptions of audit quality: Evidence from an emerging economy. Asian Review of Accounting, 27(2), 177–195. https://doi.org/10.1108/ARA-09-2017-0144

Sarath, B. (2016). Audit quality within adverse selection markets. Asian Review of Accounting, 24(1), 1=25.

Sitanggang, R. P., Karbhari, Y., Matemilola, B. T., & Ariff, M. (2020). Audit quality and real earnings management: evidence from the UK manufacturing sector. International Journal of Managerial Finance, 16(2), 165–181. https://doi.org/10.1108/IJMF-03-2018-0095

Sugiyono. (2013). Metode Penelitian Kuantitatif, Kualitatif dan R&D (ke-19). Alfabeta Bandung.

Sulaiman, N. A. (2016). Oversight of Audit Quality in the UK: Insights into Audit Committee Conduct. Meditari Accountancy Research. http://dx.doi.org/10.1108/MEDAR-02-2014-0029

Tandiontong, M. (2015). Kualitas Audit dan Pengukurannya. 1–248.

Tessema, A. (2020). Audit quality, political connections and information asymmetry: evidence from banks in gulf co-operation council countries. International Journal of Managerial Finance, 16(5), 673–698. https://doi.org/10.1108/IJMF-01-2020-0027

Tran, M. D., Khairi, K. F., & Laili, N. H. (2019). A longitudinal study of audit quality differences among independent auditors. Journal of Economics and Development, 21(2), 234–246. https://doi.org/10.1108/jed-10-2019-0040

Yeung, W. H., & Lento, C. (2020). Earnings opacity and corporate governance for Chinese listed firms: the role of the board and external auditors. Asian Review of Accounting, 28(4), 487–515. https://doi.org/10.1108/ARA-06-2019-0124

ZGARNI, I., HLIOUI, K., & ZEHRI, F. (2016). Effective audit committee, audit quality and earnings management. Journal of Accounting in Emerging Economies, 6(2), 138–155. https://doi.org/10.1108/jaee-09-2013-0048




DOI: http://dx.doi.org/10.29040/jiei.v8i1.4582

Refbacks

  • There are currently no refbacks.


Jurnal Ilmiah Ekonomi Islam, ISSN 2477-6157 l E-ISSN 2579-6534

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

web analytics

situs toto