Kualitas Audit Didasarkan Pada Isu-Isu Keahlian Dan Profesionalisme Auditor

Mohammad Ali Sartono


This research will examine the views from stakeholders on the quality of audits based on issues of expertise and professionalism of auditors, audits commercialization  and transparency the audit. This study focuses attention on the response from implementation of audits quality regulations according to the company’s audits, the audit committee and investors. The focus of this research is an analysis of research by identifying four major drivers of audit quality, namely: culture in an audit firm; skills and personal qualities of audit partners and staff; the effectiveness of the audit process; the reliability and usefulness of audit reporting. In this study also identifies a number of factors that affect the quality of audit beyond the control of the auditor, namely: the approach taken by management; the contribution made by the audit committee; role of shareholders and commentators; role as a driver of audit quality litigation; regulatory approaches; the pressure caused by the acceleration reports. The results showed that the regulatory bodies and professionals involved in the management and improvement of audit quality to make efforts to improve the tarnished image, increase its legitimacy and reputation as well as the dominance of responses raised concerns about potential damage to the profession.


Quality audits, expertise, professionalism auditors

Full Text:



Amrizal. (2014). Analisis Kritis Pelanggaran Kode Etik Profesi Akuntan Publik Di Indonesia. Jurnal Liquidity. Vol. 3 No. 1. H. 36-43

Beattie, Vivien, Stella Fearnley dan Tony Hines (2013) Perceptions of factors affecting audit quality in the post-SOX UK regulatory environment. Accounting and Business Research. Vol. 43. No. 1. H. 56-81, DOI: 10.1080/00014788.2012.703079

Brewster, B. E. (2011). How a Systems Perspective Improves Knowledge Acquisition and Performance in Analytical Procedures. The Accounting Review. Vol. 86. H. 915–43.

Chi, Wuchun, Linda Hughen, Chan-Jane Lin and Ling Lei Lisic. (2012) Determinants of Audit Staff Turnover: Evidence from Taiwan. International Journal of Auditing. Vol. 17, No. 1, H.100-112, 2013. doi:10.1111/j.1099-1123.2012.00459.x

Cooper, D. J., dan Robson, K. (2006). Accounting, professions and regulation: Locating the sites of professionalization. Accounting, Organizations and Society. Vol. 31. No. 4–5. h. 415–444.

Eilifsen, A., dan Willekens, M. (2007). In the name of trust. In R. Quick, S. Turley, & M. Willekens (Eds.), Auditing trust and governance. London: Routledge

Griffith, Emily E. (2014). Auditor Mindsets and Audits of Complex Estimates. Journal of Accounting Research. Vol. 53. No. 1. H. 49-77. DOI: 10.1111/1475-679X.12066

Hammersley, J. S. (2011). A Review and Model of Auditor Judgments in Fraud-Related Planning Tasks. Auditing: A Journal of Practice & Theory. Vol. 30. H. 101–28.

Hammersley, J. S.; K. M. Johnstone; dan K. Kadous (2011). How Do Audit Seniors Respond to Heightened Fraud Risk?. Auditing: A Journal of Practice & Theory. Vol. 30. h. 81–101.

Hoffman, V. B., dan M. F. Zimbelman. (2009). Do Strategic Reasoning and Brainstorming Help Auditors

Change Their Standard Audit Procedures in Response to Fraud Risk?. The Accounting Review. Vol. 84. H. 811–37

Holm, Claus dan Mahbub Zaman. (2012). Regulating audit quality: Restoring trust and legitimacy. Accounting Forum. Vol. 36. H. 51–61. DOI:10.1016/j.accfor.2011.11.004

Humphrey, C., Khalifa, R., Robson, K., dan Sharma, N. (2007). Making quality auditable: An analysis of the contemporary audit regulatory arena. In Paper presented at the national auditing conference Dublin, 24–25th March 200

Hoitash, Udi, Rani Hoitash, dan Jean C. Bedard. (2009). Corporate Governance and Internal Control over

Financial Reporting: A Comparison of Regulatory Regimes. The Accounting Review. Vol. 84 No. 3. h. 839-867.

Hossain, Sarowar. (2013). Effect of Regulatory Changes on Auditor Independence and Audit Quality. International Journal of Auditing. Vol. 17 No. 3. h. 246–264

Kleinman, Gary, Beixin Betsy Lin dan Dan Palmon. (2014). A Cross-National Comparison of Audit Regulatory

Regimes. Journal of Accounting, Auditing & Finance. Vol. 29 No. 1. h. 61-87. doi: 10.1177/0148558X13516127

Knechel, W., dan Vanstraelen, A. (2007). The relationship between auditor tenure and audit quality implied by going concern opinions. Auditing: A Journal of Practice and Theory. Vol. 26. No. 1. H. 113–131

Knechel, W. R. (2007). The business risk audit: Origins, obstacles and opportunities. Accounting, Organizations and Society. Vol 32. No. 4–5. H. 383–408.

Maroun, Warren. (2014). Reportable irregularities and audit quality: Insights from South Africa. Accounting Forum. Vol 39. No. 1. H. 19-33. di:10.1016/j.accfor.2014.03.002

Mukhlisin, Murniati. (23 Juli 2015) Skandal Akuntansi Toshiba dan Tantangan Bisnis Lembaga Syariah. website: http://www.republika.co.id/berita/jurnalisme-warga/wacana/15/07/23/nrx7kl-skandal-akuntansi-toshiba-dan-tantangan-bisnis-lembaga-syariah-1

Peecher, M. E., Schwartz, R., dan Solomon, I. (2007). It’s all about audit quality: Perspectives on strategic systems auditing. Accounting, Organizations and Society. Vol. 32. No. 463–485

Power, M. (2007). Business risk auditing – Debating the history of its present. Accounting, Organizations and Society. Vol. 32. No. 4-5. H. 379–382.

Sikka, P. (2009). Financial crisis and the silence of the auditors. Accounting Organizations and Society. Vol. 34. No. 6/7. H. 868–873

Simon, C. A.. (2012). Individual Auditors’ Identification of Relevant Fraud Schemes. Auditing: A Journal of Practice & Theory. Vol. 31. H. 1–16.

Turley, S., dan Zaman, M. (2007). Audit committee effectiveness: A case study of informal processes and behavioural effects. Accounting, Auditing & Accountability Journal. Vol. 20 No. 5. H. 765–788

Van Tendeloo, B., dan Vanstraelen, A. (2008). Earnings management and audit quality in Europe: Evidence from the private client segment market. European Accounting Review. Vol. 3. H. 447–469

Wuchun Chi, Ling Lei Lisic, Xiaohai Long, dan Kun Wang. (2013). Do regulations limiting management influence over auditors improve audit quality? Evidence from China. Journal of Accounting and Public Policy. Vol. 32 No. 2. h. 176–187.

Zaman, M., Hudaib, M., dan Haniffa, R. (2011). Corporate governance quality, audit fees and non-audit fees. Journal of Business Finance & Accounting. Vol. 38. No. 1-2. H. 165–197.

DOI: http://dx.doi.org/10.31479/m.v9i2.25

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

Creative Commons License
Manajerial is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.