Influence of integrity, independence, professional skepticism, and audit situation on audit opinion
DOI:
https://doi.org/10.28986/jtaken.v10i1.1626Keywords:
Abstract
In forming an audit opinion, some aspects need to be considered by state auditors. This study aims to investigate the impact of integrity, independence, professional skepticism, and audit situation on audit opinion in the context of auditing state institutions by state auditors. Cluster proportional sampling was used to sample 52 auditors who worked at the Directorate General of Audit I, BPK RI. The analysis was conducted using structural equation modeling and partial least squares with SmartPLS 4 software. The results revealed that integrity and independence positively affected audit opinion. Professional skepticism and audit situations do not affect audit opinion. The results will provide input to the BPK RI in guiding the development of auditor competencies to improve the quality of audit results. This study concludes that auditors believe that when they demonstrate integrity and independence, the accuracy of audit opinion will increase. This is because, with these qualities, an auditor will have courage, honesty, and responsibility and will not be unduly influenced. Although previous studies have extensively examined the impact of these factors in the context of audit firms auditing commercial companies, this is a novel study in the context of audits conducted by state auditors for state institutions.
References
Abbas, D. S., & Basuki, B. (2020). Ketepatan pemberian opini audit oleh akuntan publik dan faktor-faktor yang mempengaruhi: Studi kasus pada kantor akuntan publik di Banten. Competitive Jurnal Akuntansi Dan Keuangan, 4(2), 1-13. https://doi.org/10.31000/c.v4i2.2866
Adrian, A. (2013). Pengaruh skeptisme profesional, etika, pengalaman, dan keahlian audit terhadap ketepatan pemberian opini oleh auditor (Studi empiris pada BPK RI Perwakilan Provinsi Riau). Jurnal Akuntansi, 1(3), 1-38.
Arisang, I., Yusuf, M., & Faisol. (2020). Analisis skeptisme profesional auditor, etika profesi, keahlian auditor dan pengalaman auditor terhadap pemberian opini auditor (Studi pada Badan Pengawasan Keuangan dan Pembangunan). Jurnal Akuntansi Dan Ekonomi, 5(2), 1-13. https://doi.org/10.29407/jae.v5i2.14117
BPK RI. (2017). BPK Regulation Number 1 Year 2017 concerning State financial audit standards (Peraturan BPK RI Nomor 1 Tahun 2017 tentang Standar Pemeriksaan Keuangan Negara). https://www.bpk.go.id/assets/files/storage/2017/01/file_storage_1484641204.pdf
BPK RI. (2020a). Jenis Pemeriksaan BPK. Ruang edukasi. https://www.bpk.go.id/news/jenis-pemeriksaan-bpk
BPK RI. (2020b). Ragam opini BPK. https://www.bpk.go.id/news/ragam-opini-bpk
Chin, W. W. (1998). The Partial Least Squares Approach for Structural Equation Modeling. In Modern methods for business research. Lawrence Erlbaum Associates Publishers.
Cohen, J. (1988). Statistical power analysis for the behavioral sciences. 2nd ed. Lawrence Erlbaum Associates. https://www.utstat.toronto.edu/~brunner/oldclass/378f16/readings/CohenPower.pdf
Festinger, L. (1957). A theory of cognitive dissonance. Stanford University Press.
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2017). A primer on partial least squares structural equation modeling (PLS-SEM). SAGE.
Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. European Business Review, 31(1), 2-24. https://doi.org/10.1108/EBR-11-2018-0203
Hair, J. F., Hult, G. T. M., Ringle, C. M., Sarstedt, M., P.Danks, N., & Ray, S. (2021). Partial Least Squares Structural Equation Modeling (PLS-SEM) Using R: A workbook. Springer Cham. https://doi.org/https://doi.org/10.1007/978-3-030-80519-7
Ilhamsyah, H. R., Nopiyanti, A., & Mashuri, A. A. S. (2020). Pengaruh materialitas, etika auditor dan independensi auditor terhadap opini audit. Jurnal Ilmiah Akuntansi Kesatuan, 8(3), 433-440. https://doi.org/10.37641/jiakes.v8i3.410
Iqbal, M., Gudono, & Ritonga, I. T. (2018). Apakah kecukupan pengungkapan telah dipertimbangkan oleh Badan Pemeriksa Keuangan dalam perumusan opini? Jurnal Akuntansi Dan Akuntabilitas Publik, 1(1), 17-46. https://doi.org/10.22146/jaap.35329
Kamil, K., & Fathonah, N. (2020). The effect of independence, integrity, professionalism, and professional skepticism on the accuracy of giving audit opinion (The Case of Audit Board of the Republic of Indonesia). Advances in Economics, Business and Management Research, 127, 5-10. https://doi.org/10.2991/aebmr.k.200309.002
Numberi, C. L., Wuriasih, A., Wanma, A. T., & Salamuk, Y. D. (2022). Pengaruh independensi, lingkup audit, dan keahlian audit terhadap opini audit. ACE: Accounting Research Journal, 2(2), 132-146.
Nurdiatama, D., & Hariani, S. (2020). Dampak audit judgment, skeptisme profesional, situasi audit dan lingkup audit terhadap pemberian opini audit. AKURASI: Jurnal Riset Akuntansi dan Keuangan, 2(3), 103-116. https://doi.org/10.36407/akurasi.v2i3.224
Nur, E. N., & Riyadi, P. (2023). Competence of expertise, experience, auditor professional skepticism, and audit situation to the relevance of providing audit opinion on an entity’s financial statements. Cebong Journal, 2(3), 83-88. https://doi.org/10.35335/cebong.v2i3.109
Ong, M. H. A., & Puteh, F. (2017). Quantitative data analysis: Choosing between SPSS, PLS and AMOS in social science research. International Interdisciplinary Journal of Scientific Research, 3(1), 14-25.
Rizaldy, M. F. (2017). Analisis penerapan Standar Akuntansi Pemerintahan (SAP) berbasis akrual (accrual basis) menurut PP Nomor 71 Tahun 2010 (Studi kasus pada pemerintah kota Malang). Jurnal Ilmiah Mahasiswa FEB Universitas Brawijaya, 5(2).
Roland, S. D., & Yulianasari, N. (2019). Pengaruh independensi, kompetensi, dan integritas terhadap pemberian opini audit (Studi kasus pada Inspektorat Provinsi Bengkulu). JAZ: Jurnal Akuntansi Unihaz, 2(2), 51-62. https://doi.org/10.32663/jaz.v2i2.991
Rustam, R. (2023). Daftar lengkap vonis auditor BPK RI Gilang Gumilar cs di kasus suap Rp2,9 M. Detikcom. https://www.detik.com/sulsel/hukum-dan-kriminal/d-6701381/auditor-bpk-gilang-gumilar-divonis-5-tahun-penjara-di-kasus-suap-rp-29-m
Saputra, E. Y. (2022). Ade Yasin dan anak buah diduga suap pegawai BPK Rp1,9 M agar dapat opini WTP. Tempo.Co. https://nasional.tempo.co/read/1586744/ade-yasin-dan-anak-buah-diduga-suap-pegawai-bpk-rp-19-m-agar-dapat-opini-wtp
Saraswati, C. I. P., Sunarsih, N. M., & Munidewi, I. A. B. (2023). Pengetahuan akuntansi dan auditing, etika, independensi, situasi audit dan pengalaman auditor terhadap ketepatan pemberian opini audit pada kantor akuntan publik di Bali. Kumpulan Hasil Riset Mahasiswa Akuntansi (KHARISMA), 5(2), 403-412.
Septianingsih, D., Idawati, W., & Damastuti, D. (2021). Pengaruh keahlian audit, pengalaman, audit judgment dan situasi audit terhadap ketepatan pemberian opini audit. Prosiding Biema-Business Management, Economic, and Accounting National Seminar, 2(2), 812-833.
Sihmiranti, E. C. (2018). Pengaruh skeptisisme profesional auditor, independensi auditor, integritas auditor, pengalaman dalam tugas audit, dan keahlian yang dimiliki auditor terhadap pemberian opini auditor pada laporan keuangan perusahaan (Studi empiris pada kantor akuntan publik). Jurnal Ilmiah Mahasiswa FEB Universitas Brawijaya, 6(2), 1-20.
Sirajuddin, B., & Anggraini, T. P. (2019). The effect of professional skepticism, expertise, audit fees, and audit risk on auditors' opinions with client preference as moderator. Muhammadiyah International Journal of Economics and Business, 2(1), 21–33.
Syahdan, R., & Nurdin. (2019). Pengaruh pengalaman, keahlian dan situasi audit terhadap ketepatan pemberian opini auditor melalui skeptisisme profesional auditor. Jurnal Trust, 7(1), 58-64.
Tanusdjaja, H., & Nevyra. (2021). Pengaruh independensi, skeptisisme, dan gender terhadap pemberian opini audit melalui pertimbangan materialitas. Jurnal Paradigma Akuntansi, 3(2), 862–871. https://doi.org/10.24912/jpa.v3i2.11808
Wamad, S. (2023). Empat auditor BPK penerima suap Ade Yasin divonis 5 hingga 8 tahun bui. Detikcom. https://www.detik.com/jabar/hukum-dan-kriminal/d-6518679/empat-auditor-bpk-penerima-suap-ade-yasin-divonis-5-hingga-8-tahun-bui
Wicaksono, A. (2022). KPK tahan 4 perwakilan BPK Sulsel kasus dugaan suap, 1 eks pimpinan. CNN Indonesia. https://www.cnnindonesia.com/nasional/20220818191436-12-836241/kpk-tahan-4-perwakilan-bpk-sulsel-kasus-dugaan-suap-1-eks-pimpinan
Wirasari, N. N. I., Sunarsih, N. M., & Dewi, N. P. S. (2019). Pengaruh skeptisisme profesional auditor, etika profesi, keahlian audit dan komitmen profesional auditor terhadap ketepatan pemberian opini oleh auditor pada kantor akuntan publik di Bali. JUARA: Jurnal Riset Akuntansi, 9(1), 109-123. https://doi.org/10.36733/juara.v9i1.308
Zakaria, A., Khumaira, A. R. A. C., Utaminingtyas, T. H., Purwohedi, U., & Indriani, S. (2021). Accuracy in giving an audit opinion: Government internal auditors’ perspectives. QUALITY Access to Success, 22(184), 40-48. https://doi.org/10.47750/QAS/22.184.05
Downloads
Submitted
Accepted
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara is licensed under
a Creative Commons Attribution-ShareAlike 4.0 International License
