1
Authors :
1. I Kadek Yogi Astrawan* #
Email: ikadekyogiastrawan@gmail.com 2. Ni Putu Sri Harta Mimba*
Email: sriharta@gmail.com 3. A.A.N.B. Dwirandra*
*Faculty of Economics and Business
Udayana University
Bali - Indonesia
THE ETHICS MODERATING EFFECT OF COMPETENCE,
EXPERIENCE AND INDEPENDENCE ON QUALITY OF
INSPECTORATE EXAMINATION RESULTS
ABSTRACT
The purpose of this research is to find empirical evidence about ability of ethics examiner moderating influence of competence, work experience and independence on the quality of the examination results Klungkung District Inspectorate. The data used in this study was obtained from the whole apparatus Inspectora te Klungkung regency. Data collected through questionnaires. The method of determining the data used is the method of census. The number of respondents in this research is 34 people. Data analysis method used is Moderated Regression Analysis. The results showed that the ethics examiner is unable to moderate the influence of competence on the quality of the examiner, but ethics examiner able to moderate the influence of work experience on the quality of the examination results. Research also shows that ethics examiner is unable to moderate the influence independency on the quality of the examination results.
Keywords: competence, experience, independence, ethics, the examination
INTRODUCTION
The phenomenon that can be observed in the development of the public sector today is the growing strength of public demand for the implementation of public accountability by public sector organizations (Mardiasmo, 2009). Increased public awareness of the public administration of trigger the emergence of turmoil rooted in dissatisfaction where higher demands filed against accountability provided by the trust state officials mandated to them (Mahsun, 2006). Transparency and accountability is a prerequisite for the effectiveness of governance. Accountability is a complex concept that is more difficult to realize than combate corruption (Turner and Hulme, 1997).
2007). Supervision function helps to keep the target set by the organization can be achieved, as well as play a role in early detection of irregularities implementation, abuse of authority, waste and leakage (Sukriah et al, 2009). Examination of financial statements is supervision carried out by the examiner / auditor independent of the financial statements presented by his client to express an opinion on the fairness of the financial statements (Mulyadi, 2002). The quality of the examination results is an indicator of an assessment of the surveillance conducted by the examiner apparatus. Examination results that have good quality are expected to provide a guarantee of good governance transparency and responsible (Rai, 2008). Inspectorate as the internal auditor of local government has a very important role as an oversight function in creating pemeritahan good governance, free of corruption, collusion and nepotism.
maximum internal examination results conducted by the district administration Inspectorate Klungkung regency.
The quality of the results of the examination conducted by the Inspectorate Klungkung is still into the public spotlight, because there are many audit findings were not detected by the apparatus inspectorates as internal auditor, but was found by the external auditor that the BPK. On average the findings of BPK RI during the last year is greater than the findings of the Inspectorate of Klungkung. With the average BPK RI greater the number of findings quantity less than the findings of the Inspectorate officials Klungkung, this means that the results of the examination conducted by BPK RI is more effective. Therefore, it can be said that it is the quality of the inspection apparatus Klungkung District Inspectorate is still relatively low compared to the results of the examination of the BPK RI.
The good of quality examination results can be achieved when an examiner has the competence, experience and independence sufficient work well too. The phenomenon of the quality of the examination results are not necessarily only influenced by the above factors, but also depends on the existence of contingency factors, one of which is ethical examiner may impact the achievement of the quality level examination results that have been done.
training inspectors apparatus auditor through the auditor's certification of functional position.
With the mutation between work units that exist in Klungkung regency
administration and mutation between the Inspectorate with other local work unit,
causing an experienced officers replaced by officers who are not experienced in
performing the inspection and supervision area. This indicates that the work
experience affect the quality of the audit.
Independency of the internal and external factors affect the level of quality inspectors test results performed (BPKP, 2009). As an internal auditor in general, including the inspectorate officials in Klungkung district government under the influence of the highest policy making area is Regent. This means that the authority upon examination conducted Inspectorate is responsible for internal party area (Regent) and not to external parties, so that sometimes the tests carried out are in a leadership party intervention between work units and power holders and the holders of the highest policy area. Besides, judging from the number of civil servants Klungkung district government as much as 5421 people out of a population of 175 053 people led to the possibility of much closeness of interpersonal relationships among employees, good relations of kinship or other interests. This can affect indepensi Klungkung District Inspectorate officers in performing their duties as internal watchdog area.
a moderating affect the quality of the audit / inspection. Examiner apparatus must comply with the code of conduct that govern the behavior of officials in carrying out the practice of his profession well with fellow team members as well as to the object of examination. Code of conduct governing the professional responsibility and professional behavior and technical standards for an auditor / inspector in carrying out his profession (Mulyadi, 2009). The quality of the results of the examination conducted by the examiner wanted the supervisory authorities a clean, dignified, orderly and regularly carry out their duties and functions in accordance with the provisions and norms. Not infrequently scandal cases including several cases in Klungkung regency administration is associated with ethics and behavior examiner apparatus beyond norms and rules that apply. This study aimed to get empirical evidence about the ability of the examiner moderating influence ethical competence, work experience and independence of the Inspectorate checks the quality of Klungkung
THEORITICAL REVIEW
Agency Problem Of Theory
and agent have interests that are not aligned that assumes that each individual is motivated solely by self-interest, giving rise to a conflict of interest between principal and agent of delegating tasks given to an agent where the agent is not in the interests of maximizing welfare principal, but have a tendency to be selfish at the expense of the owner.
Leruth and Paul (2007) stated that the problem of agency occurs when cheating is generally derived from the aim to minimize the level of effort in order to improve the compensation received through the abuse of public office for its own sake that is interpreted in the form of corruption. Agency theory problems are pervasive in modern economies as well as broad in scope division of labor and specialization (Besley and Ghatak, 2014). Reduce and minimize fraud committed in the delivery of accountability could affect the asymmetry of information, it is necessary to control and inspection by the given authority in the implementation of supervision. Delegation of authority delegated by government oversight to internal government watchdog agency in this case is the Inspectorate. Information on the results of the examination report of the Inspectorate is used as the basis of economic considerations in decision making at the same time a performance evaluation tool for the creation of accountability for good governance.
Attribution Theory
Dispositional attributions or internal causes which refers to aspects of individual behavior which exist in a person such as personality, self-perception, ability, motivation. While situational attributions or external causes which refers to the surrounding environment that can influence behavior, such as social conditions, social values, and perceptions. In other words, any actions or ideas that will be performed by someone to be influenced by internal factors and external factors such individuals.
In this study, researchers used attribution theory because this theory can explain the inspector internal factors, namely indepensi especially personal characteristics, competence and work experience that affect the quality of the examination results. In addition, ethics examiner will also be able to weaken and possibly able to strengthen the influence of internal factors. Basically the personal characteristics of an examiner is one determinant of the quality of the results of the examination will be done because it will be taken into consideration in the determination of economic decisions for the creation of government accountability.
Examination (Audit)
Understanding audit is a systematic process to obtain and evaluate evidence objectively about statements about events and economic events, with the aim to establish the level of concordance between these statements with established criteria, as well as the delivery of results to the user concerned ( Bastian, 2003). Kohler (1976) states that the auditing is the process of collecting and evaluating evidence regarding the information to determine and report the level of concordance between the information with the criteria. Auditing should be done by someone who is competent and independent.
The quality of Examination Results
Angelo (1981) defines quality audit as the probability in which an auditor discovered and reported on the existence of an infringement in the accounting system of its clients. Deis and Giroux (1992) explained that the ability to find a material misstatement in the financial statements of the company depends on the competence of auditors, while the willingness to report the findings misstatement depends on independence. Pusdiklatwas BPKP defines that the quality of the examination results is the probability of an auditor or examiner can find and report a fraud occurred in an agency or government.
examination are both by auditors who have the characteristics of independence, competence and adequate work experience.
Competence
Competence is the qualifications required by the auditors to conduct the audit properly (Rai, 2008). In conducting the audit, an auditor must have a good personal quality, adequate knowledge, as well as specialized expertise in the field. Competencies related to professional skills possessed by the auditor as a result of formal education, professional examinations and participation in education and training.
In the standard audit mentioned that the audit should be conducted by people who have sufficient expertise and technical training as an auditor who is able to carry out the task of supervision in accordance with Auditing Standards. Accordingly, the auditor has not met the requirements if he did not have adequate education and training in the field of auditing. In a government audit, the auditor is required to have and improve the ability or expertise through education and training certification auditor functional.
Work Experience
working capabilities. The more often a person doing the same job, the more skilled and the sooner he finished the job. The more kinds of work done by someone, his experience increasingly rich and extensive, and allows increased performance (Sembiring, 2012).
An auditor must have experience in audit activities (Mulyadi, 2002). Formal education and work experience in the profession of auditors are two important and complementary. The experience can be measured with a span that has been used for a task or job. So it can be said that a person if doing the same work continuously, it will be faster and better in the finish. This is because he has really understood the technique or how to solve them, and has undergone many various obstacles or errors in the work, so it can be more careful and cautious solve
Independency
Independence is a mental attitude that is free from influence, not controlled by the other party, and not dependent by another party (Mulyadi, 2002). Auditors are not justified favor of the interests of anyone. To fulfill their professional responsibility, the government auditor should be independent because he is carrying out work in the public interest. Independency also means that there is honesty in the auditor in considering the facts and the existence of an impartial objective consideration within the auditor to formulate and express their opinions. The independence shy away from relationships that could impair the objectivity of an auditor.
objective. The existence of a problem in one measure of independence would undermine user confidence report on the objectivity of the audit results. Attitude independent auditor with accuracy and precision supported performed by an auditor is expected to produce audit quality is getting better, every opinion given by the auditor and presentation that has followed the guidelines outlined in the auditing standards (Pratiwi, 2013).
Ethics
Ethics are often referred to by the code of conduct in principle is a system of moral principles are applied in a defined occupational groups together (BPKP, 2009). Auditors have an obligation to maintain the highest standards of ethical behavior to the organization in which they take shelter, their profession, society and themselves, where an auditor has the responsibility of being the components and to maintain the integrity and objectivity of their (Aprianti, 2010). Satava, et al. (2009) states that the problems faced in improving the quality of the audit is to improve the attitude or behavior of supervisory authorities in carrying out the examination, so that oversight is conducted can run fairly, effectively and efficiently. Thus, ethics also contributed in improving audit quality.
Administrative Reform number: PER/04/M.PAN/03/2008, are made to be followed in carrying out the assignment behave or oversight in regulating the behavior of auditors in accordance with the demands of the profession and the organization of supervision and auditing standards is a measure of the quality of the minimum that must be achieved auditors in performing audit tasks aimed to foster trust and maintain the organization's image in the eyes of society.
HYPOTHESIS
Boynton (2001) states the function of internal auditor is to carry out an internal audit function is an independent appraisal function within an organization. Internal audit system is crucial in helping achieve government officials report that is efficient and effective government (Sterck, 2006). The achievement of good governance report is influenced by the quality of the results of the examination the maximum of internal auditors. Definition of audit quality by Angelo (1981) is a possibility or probability that the auditor will find and report violations to the client's accounting system. Maximum audit quality can be achieved by considering the factors of competence, work experience, and independence of the inspectors and the apparatus can not be separated from the individual characteristics factors that ethics examiner.
First Hypothesis (H1)
supported by the results of research Son (2012), Yusri (2012), Arisanti (2012), Ning (2013), Pratiwi (2013), Efendy (2010), Subhan (2011), and Septriani (2011) empirically found auditor competence affect the quality of the audit results. Liana (2014), Samsi (2013) and Affandi (2013) obtain different empirical evidence, that competence does not affect the quality of the examination results. Quality inspection is not necessarily influenced by the understanding and the high competence of the apparatus examiner (Lowenshon, et al., 2005). Audit quality attributes, one of which is the high ethical standards, while other attributes related to the competence of auditors (Cushing, 1999). Karismatuti (2012) and Aprianti (2010) to get the results that ethical interactions with competence effect on audit quality. Tomescu (2013) find understanding more ethical decisions in the public sector, community organizations that maintain the integrity of the trust through ethical practices. Satava (2006) states that the accountants and auditors involved have to follow the basic rules of ethics perspective resulting in the emergence of a wave of scandals and unethical behavior. With the competency of inspectors to produce quality examination results, will depend on the ethical behavior of officials examiner.
H1 : examiners ethical able to moderate the effect of competence on the quality
of the examination results. Second Hypothesis (H2)
number of audits carried out so that it will add and expand their knowledge in the field of auditing. Liana (2014) stated that the experience does not affect the auditor's expertise, so the experience was not influenced the quality of the auditor. Systems and their reactions are influenced by the values and ethics related to work (Douglas, 2005). One very important characteristic of auditors, which violated internal control objectives, are found to increase with experience (Tubbs, 1992). Ionescu (2010) claimed that the biggest challenge ahead for the auditor is to identify how the ethical behavior can be controlled. Samsi (2013) found that ethical interaction with work experience significant effect on audit quality.
H2 : examiners ethical able to moderate the effect of work experience on the
quality of the examination results. Third Hypothesis (H3)
Blann (2010) in his research stating that the independence of auditors
sometimes become murky issues are complex. Beautiful (2010) found that the longer
the tenure of audit, audit quality will decrease. Kadhafi (2014) states that the auditor
should have an independent attitude in collecting any audit information for decision
making. Research Lauso (2013) concluded that the possibility of interpersonal
relationships with clients will affect the attitude of the independence of the auditor in
performing their duties. But according Kisnawati (2013) concluded that audit quality
is not affected by independence. Audit quality is influenced by teamwork, and
motivation they have in the works (Ayuningtyas, 2012). Lin (2014) stated that the
main threat is related to the independence of incentives, perception, and behavior of
under pressure from their clients depending on the economic agreement, certain
environmental and ethical professional behavior.
H3 : examiners ethical able to moderate the effect of independence on the quality
of the examination results.
RESEARCH METHODS Research location
The location study performed at Klungkung District Government, especially in Inspectorate Klungkung with address at Jalan Gajah Mada No. 66 Semarapura Klungkung. The object of research used in this study are all examiner Inspectorate Klungkung regency.
Data Sources
The data used in this study are primary data. Primary data obtained from the answers renponden using a structured questionnaire in order to gather information from examiners in Klungkung regency Inspekorat as respondents.
Population and Sample
The population in this study are all examiner officials who participated in the task of inspection, as many as 34 people. Sample selection method used is the census, which is distributing questionnaires conducted in all populations.
Instruments and Data Collection Techniques
explanation of the purpose of the research conducted. Questionnaires were returned to be selected in advance to ensure the completeness of the answers of the questionnaire as desired for tabulated and tested the validity and reliability test data.
Data Analysis Technique
Data analysis technique of this research is to use statistical methods Moderated Regression Analysis (MRA). Before the data were analyzed, first tested the classical assumption of normality test, multicolinearity test, and heterokedastisitas test.
RESULTS AND DISCUSSION
Descriptive Data Respondents
distributed completely back and able to be processed is well. So the rate of return the questionnaire in this study as much as 100%.
Validity and Reliability Test Results
The validity testing of the instrument is done by looking at the correlation value total in the column Pearson Correlation with SPSS. If the value is greater than the value of r tables (0.339) with significance level below 5%, the instrument is said to be valid. The validity of test results obtained correlation value total instrument variable of competency is 0.480; 0.708; 0.549; 0.518; 0.606; 0.690; 0,711; 0.634; 0,656; and 0.622. Total correlation value of instruments variable of work experience by 0.510; 0.594; 0.587; 0.658; 0.501; 0.676; 0.622; and 0.733. Total correlation value instrument variable of independence is 0.666; 0.688; 0.570; 0.619; 0.449; 0.761; 0,765; 0.399; and 0.486. Total correlation value instruments variable of ethics is 0.601; 0.622; 0.651; 0,470; 0.693; 0.767; 0.651; 0.706; and 0.669. While the total correlation value of the instrument variable of quality examination results 0.487; 0.639; 0.756; 0.694; 0.603; 0.776; 0.730; 0.740; 0.732; 0,747; 0.610; and 0.774. Based on the results of the correlation values of all total instrument variables is positive and greater than the value of r table (0.339) with significance below 0.05, which means that all questions can be said is valid.
0.759; 0.785; 0.821; and 0.894. Coefficient Cronbach`s alpha values of all variables greater than 0.60, it can be said that all the instruments variables used in this study is reliable.
Resource: Results of data processed, 2015
Goodness of Fit Test
value is smaller than α (5%), so it can be said that the model in this study meets the feasibility of test (Goodness of Fit).
Coefficient of Determination Test
The coefficient of determination (R2) is a measure of how far the ability of the model to explain variations in the dependent variable. The test results can be seen in the coefficient of determination R square columns. Based on Table 3. In the above, it can be seen the value of R square is 0.538, it means that the variability of the dependent variable can be explained by the variability of the independent variable at 53.8%, while the remaining 46.2% is explained by other variables not included in the regression model , So it can be said that the models tested in this study is quite good.
First Hypothesis of Result Test (H1)
Moderasi1 regression results are presented in Table 3. are shown a significant level of 0.767> 0.05, it indicates that the interaction variable examiner ethics and competence has no effect on the quality of the examination results. The results of this study do not support the first hypothesis (H1), but supports research
quality of the examination results. This fact can be justified by the claim that ethics is derived from the word ethos which means character, is an individual moral behavior that grows from within oneself (Robbins, 2008). Examiner ethical behavior is the character that is carried by each individual examiner and not obtained from the results of formal and informal education, so that in conducting the examination will ignore its competence. That is, the character of ethical behavior examiner will be able to determine the quality of examination results by ignoring the competency of examiners despite having a high level of competence. Second Hypothesis of Result Test (H2)
Moderasi2 regression results are shown significant level of 0.048 <0.05, it indicates that the interaction variable examiners ethics and work experience have a significant effect on the quality of examination results and supports the second hypothesis (H2). The results also support research by Samsi (2013) using ethics as
quality of work experience in the examination results are negative ethical behavior in the opposite direction to the standard moral principles that apply in the collective agreement that will tend to decrease the quality of the examination results. Thus, work experience can deepen and broaden the knowledge of the inspection object so that the examiners tend to have behavior that is unethical in the execution of their duties to the extent that no an award given on examination results are achieved.
Third Hypothesis of Result Test (H3)
Regression results moderasi3 known significant level of 0.074> 0.05, it indicates that the interaction variable examiner ethics and independence has no significant effect on the quality of the examination results. The results of this study do not support the third hypothesis (H3) and the results of research
ethics is not able to moderate the effect of independence on the quality of the examination results.
CONCLUSION
Based on the results and the discussion above, it can be concluded, as follows:
1) Ethics examiner is not able to moderate the influence of competence on the quality of the examination results. This is because ethics examiner is an individual character that directly will be able to determine the quality of examination results and tend to ignore its competence.
2) Ethics examiner is able to moderate the effect of work experience on the quality of the examination results. Examiners who have longer work experience tend to have a more ethical behavior or otherwise unethical behavior that can determine the quality of examination results.
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