The impact of auditor quality and accounting standard convergence with IFRS toward audit quality in Indonesia with act no. 5 in 2011 about public accountant as a moderating variable  

Oleh:

Aziza, Nurul ; Suratman, Adji

Jenis: Article from Proceeding
Dalam koleksi: Proceeding IConEnt 2016 (International Conference on Entrepreneurship) : How Innovation could Improve the Performance and Productivity in Entrepreneurship?, page 1-18.
Topik: Auditor quality; accounting standard; audit quality; Indonesia’s Act No. 5 in 2011.
Fulltext: Nurul Aziza, Adji Suratman.pdf (511.03KB)

Isi artikel

This study aims to examine how the impact of auditor quality and the accounting standard convergence with International Financial Accounting Standard (IFRS) toward audit quality in Indonesia with Indonesia’s Act No. 5 in 2011 about public accountant as a moderating variable. The writer choose the judgment of auditor quality by independence, competence, and experience. The type of this research is hypotheses examination research. The population of this research is auditors in Indonesia and not limited by the auditor’s position in the firm, therefore, all of auditors who work in Public Accounting Firm may be included as the respondent. The sample of this research is auditors in Jakarta who work inPublic Accountant Firm which must be registered in the Indonesian Institute of Certified Public Accountants (IAPI). This study obtained the data by distributing questionnaire with Likert scale that directly send to the Public Accounting Firms with return period of 2 weeks. The statistical method that will be used to test the hypotheses are multiple regression and regression interactions. This research use empirical evidence to support the impact of auditor quality and accounting standard convergence with IFRS toward audit quality with Act no. 5 in 2011 about public accountant as a moderating variable, partially. The result of this research shows that auditor quality and accounting standard convergence with IFRS partially have a positive and significant impact to the audit quality. The Act No. 5 in 2011 as a moderating variable does not have any influence to the impact of auditor quality to audit quality, meanwhile it significantly strengthens the impact of accounting standard convergence with IFRS to audit quality.

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