The Effect of Good Corporate Governance and Auditor Performance on Audit Quality with Integrity as a Moderating Variable
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Aug 29, 2023
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Abstract
Good Corporate Governance or corporate govenance is a company’s effort to create a pattern of conducive ralationships between steakeholders in a company. Because a conducive relationship between these stakeholders is a prerequisite in realizing maximum company performance to support increasing company value. With the statement above, it is clear thah corporate governance is closely related to the value of a company and of course also closely related to financial performance within the company. This research goals to examine the effect of Good Corporate Governance and auditor performance on audit quality, with integrity as a moderating variable. The sample selection technique used in this study was a purposive sampling technique with 100 samples. The data collection method used is a questionnaire, by distributing questionnaires in public accounting firms (KAP). The data analysis technique used to test the hypothesis in research is Partial Least Square (PLS) analysis, which is a Structural Equation Modeling (SEM) equation model with a variance approach or a component-based structural equation model. The results of the study show that good corporate governance, auditor performance influences audit quality. And also shows that integrity is able to moderate the performance of the auditor, which will affect audit quality. On the other hand, the research results show that integrity does not moderate Good Corporate Governance on audit quality.
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References
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Burak, E., Erdil, O., & Altindağ, E. (2016). Effect of Corporate Governance Principles on Business Performance. Australian Journal of Business and Management Research, 05(07), 08–21. https://doi.org/10.52283/nswrca.ajbmr.20150507a02
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Dewi, C. P. (2012). Pengaruh Good Corporate Governance terhadap Manajemen Laba Riil dengan Kualitas Audit sebagai Variabel Moderasi. 4(1), 21–31. http://repository.ub.ac.id/159560/
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Gea, O. O., & Putra, R. R. (2022). Good Corporate Governance Terhadap Kualitas Laporan Keuangan Dengan Sistem Informasi Akuntansi Sebagai Variabel Moderasi. Owner, 6(3), 1517–1525. https://doi.org/10.33395/owner.v6i3.992
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Hoesada, J., & Pradika, E. (2019). Integrity of Financial Statement: Big and Independent Are Not Guarantee. Journal of Accounting Finance and Auditing Studies (JAFAS), 5(1), 59–79. https://doi.org/10.32602/jafas.2019.3
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Iqbal, S. M. J., Zaman, U., Siddiqui, S. H., & Imran, M. K. (2019). Influence of transformational leadership factors on project success. Pakistan Journal of Commerce and Social Science, 13(1), 231–256.
Irawati, L., & Fakhruddin, I. (2016). Pengaruh Juga Kualitas Audit Corporate Governance Terhadap Integritas Laporan Keuangan. Kompartemen, XIV(1), 90–106.
Jensen, M. C., & Meckling, W. H. (2019). Theory of the firm: Managerial behavior, agency costs and ownership structure. Corporate Governance: Values, Ethics and Leadership, 77–132. https://doi.org/10.4159/9780674274051-006
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Kusumawarjugai, L., Hernawati, E., & Nugraheni, R. (2021). Pengaruh Corporate Governance Terhadap Integritas Laporan Keuangan Dengan Kualitas Audit Sebagai Variabel Moderasi. Konferensi Riset Nasional, 2(2), 1586–1598.
Kuswara, A. (2020). Pengaruh Independensi, Pengalaman Kerja, Objektifitas juga Integritas Internal Auditor Terhadap Kualitas Audit (Survey Pada Bank Swasta Nasional Di Wilayah Jawa Barat). Eksis: Jurnal Ilmiah Ekonomi Juga Bisnis, 11(2), 65. https://doi.org/10.33087/eksis.v11i2.195
Li, Z., Crook, J., Andreeva, G., & Tang, Y. (2021). Predicting the risk of financial distress using corporate governance measures. Pacific Basin Finance Journal, 68. https://doi.org/10.1016/j.pacfin.2020.101334
Mahrani, M., & Soewarno, N. (2018). The effect of Good Corporate Governance mechanism and corporate social responsibility on financial performance with earnings management as mediating variable. Asian Journal of Accounting Research, 3(1), 41–60. https://doi.org/10.1108/AJAR-06-2018-0008
Manajerial, J. A. (2020). 1) 2) 1. 5(1), 1–17.
Mathematics, A. (2016). 済無No Title No Title No Title. 1981, 1–23.
Megayani, N. K., Nyoman, N., Suryandari, A., & Susandya, A. A. P. G. B. A. (2020). Pengaruh Independensi, Due Professional Care juga Locus of Control Terhadap Kualitas Audit Dengan Pengalaman Auditor Sebagai Variabel Moderasi Pada KAP di Provinsi Bali. Jurnal Riset Akuntansi Juga Keuangan, 8(1), 133–150.
Mohammad Zureigat, Q. (2011). The Effect of Ownership Structure on Audit Quality: Evidence from Jorjuga. International Journal of Business and Social Science, 2(10), 38–46.
Muslim, M., Rahim, S., Pelu, M. F. A., & Pratiwi, A. (2020). Kualitas Audit: Ditinjau dari Fee Audit, Risiko Audit juga Skeptisme Profesional Auditor sebagai Variabel Moderating. Ekuitas: Jurnal Pendidikan Ekonomi, 8(1), 9. https://doi.org/10.23887/ekuitas.v8i1.22474
Nurdiniah, D., & Pradika, E. (2017). Effect of Good Corporate Governance , KAP Reputation , Its Size and Leverage on Integrity of Financial Statements. 7(4), 174–181.
Oktavia, M. H. (2019). Pengaruh Integritas, Kerahasiaan, Kompleksitas Tugas, Motivasi Juga Ketidakjelasan Peran Terhadap Kinerja Auditor di Inspektorat Provinsi Jawa Tengah. Jurnal Akuntansi Bisnis, 16(2), 161. https://doi.org/10.24167/jab.v16i2.2253
Pitaloka, Y., & Wijugaaputra. (2016). Integritas Auditor Sebagai Pemoderasi Pengaruh Kompetensi Juga Independensi Pada Kualitas Audit. E-Jurnal Akuntansi Unversitas Udayana, 16(2), 1574–1603. https://ojs.unud.ac.id/index.php/Akuntansi/article/download/20608/15132
Raditiana, J. (2019). Pengaruh Corporate Governance, Ukuran Perusahaan, Juga Kualitas Audit Terhadap Integritas Laporan Keuangan. Jurnal Wahana Akuntansi, 14(2), 184–199. https://doi.org/10.21009/wahana.14.026
Sugiyono, P. D. (2011). Kinerja juga Pengukuran Kinerja. Journal of Manajerial, 23.
Sukanto, E., & Widaryanti. (2018). Analisis Pengaruh Ukuran KAP juga Tata Kelola Perusahaan Terhadap Integritas Laporan Keuangan (Studi Kasus Pada Perusahaan Sektor Properti juga Real Estate yang Terdaftar di BEI Periode 2013-2015). Fokus Ekonomi, 13(1), 20–44.
Tambun, S., Sitorus, R. R., Panjaitan, I., & Hardiah, A. Z. (2017). The Effect of Good Corporate Governance and Audit Quality on The Earnings Quality Moderated By Firm Size. International Journal of Business, Economics and Law, 14(5), 48–56. http://ijbel.com/wp-content/uploads/2018/02/IJBEL-vol.-14-issue-5-December-2017_201-1.pdf
Tandiontong, M. (2015). Kualitas Audit juga Pengukurannya. 1–248.
Ulfa, A. M., & Challen, A. E. (2020). Good Corporate Governance on Integrity of Financial Statements. 439(Ticash 2019), 40–46. https://doi.org/10.2991/assehr.k.200515.008
Wardhani, V. K., Triyuwono, I., & Achsin, M. (2015). Pengaruh Pengalaman Kerja, Independensi, Integritas, Obyektivitas Juga Kompetensi Terhadap Kualitas Audit. Journal of Innovation in Business and Economics, 5(1), 63. https://doi.org/10.22219/jibe.vol5.no1.63-74
Wardhani, W. K., & Samrotun, Y. C. (2020). Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Ukuran Perusahaan juga Leverage terhadap Integritas Laporan Keuangan. Jurnal Ilmiah Universitas Batanghari Jambi, 20(2), 475. https://doi.org/10.33087/jiubj.v20i2.948
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
Amelia, D., Qorib, A. F., Cahyani, A. P., & Sandi, D. H. (2021). Pengaruh Good Corporate Governance terhadap Integritas Laporan Keuangan dengan Kualitas Audit Sebagai Variable Moderating. Humanities, Management and Science, 1(2), 342–352.
Anugrah, A. I., Sasmita, J., & Kornita, S. E. (2022). Pengaruh Gaya Kepemimpinan, Motivasi Juga Stress Kerja Terhadap Kepuasan Kerja Juga Kinerja Pegawai Perwakilan Bkkbn Provinsi Riau. Jurnal Daya Saing, 8(2), 271–276. https://doi.org/10.35446/dayasaing.v8i2.903
Ayuningtas, H. Y. (2012). TERHADAP KUALITAS HASIL AUDIT ( Studi Kasus Pada Auditor Inspektorat Kota / Kabupaten di Jawa Tengah ) TERHADAP KUALITAS HASIL AUDIT ( Studi Kasus Pada Auditor Inspektorat Kota / Kabupaten di Jawa Tengah ). Jurnal Akuntansi, 1(2), 1–10.
Azzam, A., & Subekti, K. V. (2019). Pengaruh profitabilitas juga ukuran perusahaan terhadap agresivitas pajak dengan Good Corporate Governance sebagai variabel moderating. Media Akuntansi Perpajakan, 4(2), 1–10. http://journal.uta45jakarta.ac.id/index.php/MAP
Brogi, M., Cappiello, A., Lagasio, V., & Santoboni, F. (2022). Determinants of insurance companies’ environmental, social, and governance awareness. Corporate Social Responsibility and Environmental Management, 29(5), 1357–1369. https://doi.org/10.1002/csr.2274
Burak, E., Erdil, O., & Altindağ, E. (2016). Effect of Corporate Governance Principles on Business Performance. Australian Journal of Business and Management Research, 05(07), 08–21. https://doi.org/10.52283/nswrca.ajbmr.20150507a02
Dewi, A. A. I. M., & Suryanawa, I. K. (2018). Independensi Memoderasi Pengaruh Akuntabilitas juga Integritas Pada Kualitas Audit (Studi Empiris Pada KAP Provinsi Bali). E-Jurnal Akuntansi, 24(1), 531–558.
Dewi, C. P. (2012). Pengaruh Good Corporate Governance terhadap Manajemen Laba Riil dengan Kualitas Audit sebagai Variabel Moderasi. 4(1), 21–31. http://repository.ub.ac.id/159560/
Fachriza, Z. S. (2001). Ir-perpustakaan universitas airlangga 1. 1–8.
Febriyanti, R. (2014). Pengaruh Independensi, Due Professional Care Juga Akuntabilitas Terhadap Kualitas Audit (Studi Empiris Pada Kantor AkuntanPublik di Kota Pajugag jugaPekanbaru). Artikel Akuntansi, 1–24.
Ganda, P. (2009). Uts auditing ii (Issue 2).
Gea, O. O., & Putra, R. R. (2022). Good Corporate Governance Terhadap Kualitas Laporan Keuangan Dengan Sistem Informasi Akuntansi Sebagai Variabel Moderasi. Owner, 6(3), 1517–1525. https://doi.org/10.33395/owner.v6i3.992
Hidayat, Ridho, A., & Ilham, E. (2014). Pengaruh Pengalaman Kerja, Etika, Integritas, juga Motivasi terhadap Kualitas Audit. Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 1(2), 1–13.
Himawan, F. A. (2019). F . Agung Himawan : “ Analisis Pengaruh Good Corporate Governance , Profitabilitas juga ...” 290. Jurnal Manajemen Bisnis, 22(3), 289–311.
Hoesada, J., & Pradika, E. (2019). Integrity of Financial Statement: Big and Independent Are Not Guarantee. Journal of Accounting Finance and Auditing Studies (JAFAS), 5(1), 59–79. https://doi.org/10.32602/jafas.2019.3
Ilham, M., Suarthana, W. R., & Surono, S. E. (2019). Pengaruh Kompetensi , Integritas , Juga Motivasi Terhadap Kualitas Audit ( Studi Empiris Pada Inspektorat Kota Bogor ). Audit, 15. http://jom.unpak.ac.id/index.php/akuntansi/article/download/1060/817
Iqbal, M., & Putra, R. J. (2018). Pengaruh Corporate Social Responsibility Juga Good Corporate Governance Terhadap Nilai Perusahaan Dengan Perencanaan Pajak Sebagai Variabel Moderating. Media Studi Ekonomi, 21(1), 1–9.
Iqbal, S. M. J., Zaman, U., Siddiqui, S. H., & Imran, M. K. (2019). Influence of transformational leadership factors on project success. Pakistan Journal of Commerce and Social Science, 13(1), 231–256.
Irawati, L., & Fakhruddin, I. (2016). Pengaruh Juga Kualitas Audit Corporate Governance Terhadap Integritas Laporan Keuangan. Kompartemen, XIV(1), 90–106.
Jensen, M. C., & Meckling, W. H. (2019). Theory of the firm: Managerial behavior, agency costs and ownership structure. Corporate Governance: Values, Ethics and Leadership, 77–132. https://doi.org/10.4159/9780674274051-006
Kaura, P., Dharwal, M., Kaur, H., & Kaur, P. (2019). Impact of corporate governance on financial performance of information technology companies. International Journal of Recent Technology and Engineering, 8(3), 7460–7464. https://doi.org/10.35940/ijrte.C5603.098319
Kusumawarjugai, L., Hernawati, E., & Nugraheni, R. (2021). Pengaruh Corporate Governance Terhadap Integritas Laporan Keuangan Dengan Kualitas Audit Sebagai Variabel Moderasi. Konferensi Riset Nasional, 2(2), 1586–1598.
Kuswara, A. (2020). Pengaruh Independensi, Pengalaman Kerja, Objektifitas juga Integritas Internal Auditor Terhadap Kualitas Audit (Survey Pada Bank Swasta Nasional Di Wilayah Jawa Barat). Eksis: Jurnal Ilmiah Ekonomi Juga Bisnis, 11(2), 65. https://doi.org/10.33087/eksis.v11i2.195
Li, Z., Crook, J., Andreeva, G., & Tang, Y. (2021). Predicting the risk of financial distress using corporate governance measures. Pacific Basin Finance Journal, 68. https://doi.org/10.1016/j.pacfin.2020.101334
Mahrani, M., & Soewarno, N. (2018). The effect of Good Corporate Governance mechanism and corporate social responsibility on financial performance with earnings management as mediating variable. Asian Journal of Accounting Research, 3(1), 41–60. https://doi.org/10.1108/AJAR-06-2018-0008
Manajerial, J. A. (2020). 1) 2) 1. 5(1), 1–17.
Mathematics, A. (2016). 済無No Title No Title No Title. 1981, 1–23.
Megayani, N. K., Nyoman, N., Suryandari, A., & Susandya, A. A. P. G. B. A. (2020). Pengaruh Independensi, Due Professional Care juga Locus of Control Terhadap Kualitas Audit Dengan Pengalaman Auditor Sebagai Variabel Moderasi Pada KAP di Provinsi Bali. Jurnal Riset Akuntansi Juga Keuangan, 8(1), 133–150.
Mohammad Zureigat, Q. (2011). The Effect of Ownership Structure on Audit Quality: Evidence from Jorjuga. International Journal of Business and Social Science, 2(10), 38–46.
Muslim, M., Rahim, S., Pelu, M. F. A., & Pratiwi, A. (2020). Kualitas Audit: Ditinjau dari Fee Audit, Risiko Audit juga Skeptisme Profesional Auditor sebagai Variabel Moderating. Ekuitas: Jurnal Pendidikan Ekonomi, 8(1), 9. https://doi.org/10.23887/ekuitas.v8i1.22474
Nurdiniah, D., & Pradika, E. (2017). Effect of Good Corporate Governance , KAP Reputation , Its Size and Leverage on Integrity of Financial Statements. 7(4), 174–181.
Oktavia, M. H. (2019). Pengaruh Integritas, Kerahasiaan, Kompleksitas Tugas, Motivasi Juga Ketidakjelasan Peran Terhadap Kinerja Auditor di Inspektorat Provinsi Jawa Tengah. Jurnal Akuntansi Bisnis, 16(2), 161. https://doi.org/10.24167/jab.v16i2.2253
Pitaloka, Y., & Wijugaaputra. (2016). Integritas Auditor Sebagai Pemoderasi Pengaruh Kompetensi Juga Independensi Pada Kualitas Audit. E-Jurnal Akuntansi Unversitas Udayana, 16(2), 1574–1603. https://ojs.unud.ac.id/index.php/Akuntansi/article/download/20608/15132
Raditiana, J. (2019). Pengaruh Corporate Governance, Ukuran Perusahaan, Juga Kualitas Audit Terhadap Integritas Laporan Keuangan. Jurnal Wahana Akuntansi, 14(2), 184–199. https://doi.org/10.21009/wahana.14.026
Sugiyono, P. D. (2011). Kinerja juga Pengukuran Kinerja. Journal of Manajerial, 23.
Sukanto, E., & Widaryanti. (2018). Analisis Pengaruh Ukuran KAP juga Tata Kelola Perusahaan Terhadap Integritas Laporan Keuangan (Studi Kasus Pada Perusahaan Sektor Properti juga Real Estate yang Terdaftar di BEI Periode 2013-2015). Fokus Ekonomi, 13(1), 20–44.
Tambun, S., Sitorus, R. R., Panjaitan, I., & Hardiah, A. Z. (2017). The Effect of Good Corporate Governance and Audit Quality on The Earnings Quality Moderated By Firm Size. International Journal of Business, Economics and Law, 14(5), 48–56. http://ijbel.com/wp-content/uploads/2018/02/IJBEL-vol.-14-issue-5-December-2017_201-1.pdf
Tandiontong, M. (2015). Kualitas Audit juga Pengukurannya. 1–248.
Ulfa, A. M., & Challen, A. E. (2020). Good Corporate Governance on Integrity of Financial Statements. 439(Ticash 2019), 40–46. https://doi.org/10.2991/assehr.k.200515.008
Wardhani, V. K., Triyuwono, I., & Achsin, M. (2015). Pengaruh Pengalaman Kerja, Independensi, Integritas, Obyektivitas Juga Kompetensi Terhadap Kualitas Audit. Journal of Innovation in Business and Economics, 5(1), 63. https://doi.org/10.22219/jibe.vol5.no1.63-74
Wardhani, W. K., & Samrotun, Y. C. (2020). Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Ukuran Perusahaan juga Leverage terhadap Integritas Laporan Keuangan. Jurnal Ilmiah Universitas Batanghari Jambi, 20(2), 475. https://doi.org/10.33087/jiubj.v20i2.948