THE INFLUENCE OF AUDITOR’S INDEPENDENCE, ETHICS AND PROFESSIONAL SKEPTICISM ON AUDIT QUALITY
Rama Hafiz Akmala
Faculty of Economics and Business, Universitas Brawijaya [email protected]
Supervisor:
Noval Adib, Ph.D., Ak., CA.
ABSTRACT
Auditors assure the effectiveness of internal control over financial reporting. When the company’s financial statement is audited by the independent and competent auditor, it will increase the relevance and reliability of financial statements as well as increasing the user confidence to use the financial statement. This study examines the influence of auditor independence, ethics and professional skepticism on audit quality. Using convenience sampling, 109 auditors working in Public Accounting Firm in Surabaya and Malang were selected as sample. The data of this research was collected from questionnaires distributed and processed using multiple regression analysis. In concluding, this research indicates that auditor’s independence, auditor’s ethics and auditor’s professional skepticism have positive effect on audit quality
Keywords: Independence, ethics, professional skepticism and audit quality.
ABSTRAK
Profesi auditor memberikan jaminan pada efektivitas pengendalian internal atas pelaporan laporan keuangan. Ketika laporan keuangan perusahaan diaudit oleh auditor independen dan kompeten, itu akan meningkatkan relevansi dan keandalan laporan keuangan serta meningkatkan kepercayaan pengguna untuk menggunakan laporan keuangan. Studi ini menguji pengaruh independensi auditor, etika dan skeptisisme profesional terhadap kualitas audit. Pengambilan sampel dilakukan dengan teknik pengambilan sampel yang mudah (convenience sampling), 109 auditor yang bekerja di Kantor Akuntan Publik di Surabaya dan Malang. Data dari penelitian ini dikumpulkan dari kuesioner yang didistribusikan dan diolah menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa independensi auditor, etika auditor, dan skeptisme profesional auditor berpengaruh positif terhadap kualitas audit.
Kata Kunci: Independensi, etika, skeptisme profesional, dan kualitas audit.
I. Introduction
Public companies are required to use a public accounting firm to conduct an audit of their financial statements. The financial statement prepared by management is a reflection of a company’s general condition and financial level. A properly-audited financial statement with favorable opinion is used as economic decision-making tool by the internal and external users (Ningrum & Wedari, 2017). When the company’s financial statement is audited by an independent and competent auditor, it will increase the relevance and the reliability of the financial statement as well as increasing the user’s confidence to use the financial statement. In order to do that, the audit process needs to have a good quality.
The audit quality is a benchmark for determining the going concern matters of a company. The going concern matters of a company is determined by how precise the auditor gives the audit opinion. It is obtained by examining and assessing the fairness of the company’s financial report in accordance with Indonesian Financial Accounting
Standards or can be called as Standar Akuntansi Keuangan (SAK) by Ikatan Akuntan Indonesia (IAI).
The most recent case between PT SNP and Deloitte can prove the existence of bad audit quality that has been conducted by auditors. In this case, it is found that none of the independence and professional skepticism aspects during the audit process of annual financial report of the client. During audit process, an auditor must have a professional skepticism for finding fraud or error in financial report, resulting a good audit quality. The skepticism of the auditor is contributing in determining the most effective audit procedures so it will generate a proper audit opinion (Novianti, 2008).
Public accountant Marlinna and public accounting firm Merliyana Syamsul did violations of Standar Professional Akuntan Publik (SPAP) towards PT SNP financial statement from 2012 to 2016. During the examination, it was discovered that the receivables list as the collateral had been manipulated. They changed or repeatedly manipulated the same receivables list to apply for new loans to some banks.
Based on this case, the Ministry of Finance decided to ban the auditors and public accounting firms who were responsible for the case because they violated SPAP.
They did a serious violation that will direct to the result of the audit significantly. On fundamental level, a good quality audit can be accomplished if the auditors apply the standard and principles of independence, following the procedure under professional code of ethics as well as faithful to the law.
In the Statement of Auditing Standards (SAS) No 1, Section 220 by American Institute of Certified Public Accountants (AICPA), it is stated that the auditors should maintain mental attitudes of independence in matters related to the engagement. If the auditors are independent, they will give the judgment based on its actual condition towards audited financial statements, without having any interference from any parties. As a result, its assessment will reflect the actual condition of the company that is audited. Thus, the guarantee of the reliability of the financial reports provided by auditors can be trusted by all parties (Singgih & Bawono, 2010).
It can be concluded that the higher level of independence of auditor may impact on the increasing of audit quality as well.
In practice, auditors are also experiencing some dilemmatic circumstances. On one side, they have to be independent and must act upon the code of ethics as well as laws, but on the other side they have to meet client’s desire and expectation of audit result since the clients also pay the auditors fees.
Code of ethics is much needed since it controls the behavior of public accountant to do their practices.
Professional code of ethics consists of the behavior of the member of profession that has to be idealistic, practical, and realistic (Halim: 2008).
Standar Audit (SA) 200 by Ikatan Akuntan Publik Indonesia (IAPI) stated that auditors also need to have the attitude of professional skepticism when they gather related audit evidence to the improvement of audit quality. Professional skepticism is defined as the auditor behavior to questioning and being alert to any conditions which indicate the material misstatements possibility that caused by both fraud or errors
and also the important judgment of evidence. In addition, professional skepticism requires auditors to be more critical in conducting the audit and auditors demand more strong evidence in order to believe something. This attitude allows the auditor to understand the reasons behind every fraud act and eventually to improve the audit quality.
Based on the explanation above, it can be concluded that auditor’s independence, ethics, and professional skepticism may affect audit quality. From the previous research of audit quality, it showed a variety of results Sari & Ramantha (2015) explained that independence and professional skepticism have a positive and significant effect on audit quality Singgih & Bawono (2010) also found the similar result of it. Suraida (2005) found that auditor’s ethics has a positive effect on professional skepticism and of giving audit opinion, Kadhafi (2013) stated that auditor’s ethics has a positive effect on audit quality.
Syarhayuti & Faidul (2016) stated that auditor’s professional skepticism has a positive effect on audit quality. On the contrary, the
research result of Tjun et al. (2012) that independence has no significant effect on audit quality. Sukriah et al.
(2009) also found that auditor’s independence has a negative effects on audit quality.
This research is a replication of Kadhafi (2013) which states that independence and ethics have a positive effect on audit quality, independence variable is chosen due to the inconsistency of the results of the previous research. This opens up the opportunities for the author to reexamine the factors of independence and ethics. In addition, the author also adds new variables, which is auditor’s professional skepticism since based on SA 200 it is the most fundamental aspect in conducting audit. Hopefully will give new findings and insight into this research.
II. Literature Review 2.1 Agency Theory
Mitnick (2015) explained that the theory of agency seeks to understand the problems created when one party, the agent, is acting for another, the principal. Agents typically face a variety of problems
when acting for their principals, and principals face many problems in ensuring that the actions of their agents realize the principal’s reference.
Also, Adams (1994) stated that agency theory is based on the premise that agents have more information than principals and that this information asymmetry adversely affects the principals’ ability to monitor effectively whether their interests are being properly served by agents. Management as the agent, should be responsible to the shareholders as the principals.
Management should likewise deal with the company with the goal of enhancing and thriving the company to generate all benefits and gain more profit. Shareholders as the principals want get all information related the company it includes management activities, especially in investing matters. It is done by requesting the accountable report to the agent. Based on the report, the principal could assess the company’s management performance.
2.2 Ethics Theory
In general, ethics is defined as behavioral values or rules of behavior
which are accepted and used by a particular group or individual (Sukamto, 1991: 1).
2.2.1 Utilitarianism
According to Duska and Duska (2003), utilitarianism is an action that will bring about the greatest good for the greatest number of people.
However, there were many critics of this theory. It said that utilitarianism violates justice and rights theory caused by the one who’s harmed in this theory are suffering injustice even if it benefits a greater number of people. From this problem, a solution arises. Furthermore, this theory is divided into two such as:
a. Act utilitarianism: an action which is beneficial for greater number of people.
b. Rule utilitarianism: moral rules which received by a wide community.
2.2.2 Egoism
This theory believes that humans are motivated by their self- interest (personal interest). This theory is the opposite of altruism, meaning actions that put others’
interests rather than your self-interest.
Following one’s self-interest is often complicated; problems arise when
what is good for the individual collides with what may be good for someone else. If the individual then chooses to follow the egoistic guiding principle, the individual is not only following his self-interest but may also be acting selfishly (Duska and Duska, 2003).
2.3 Audit Quality
Audit quality as said by De Angelo (1980) is the probability that auditors found and reported the existence of any violations and breaches towards the accounting system of their clients. According to Deis and Giroux (1992), the probability of discovering a breach depends on the auditor’s technical capabilities, and the probability of reporting the error depends on the auditor’s independence. According to Hayes et al. (2005), audit quality is divided into two types, the first one is technical audit quality which defined as the degree to which an audit meets a consumer’s expectations about the detection and reporting of errors and irregularities regarding the audited company and its financial statements 2.4 Independence
Agency theory is based on the premise that agents have more
information than principals and that this information asymmetry adversely affects the principals’
ability to monitor effectively whether their interests are being properly served by agents. Thus, the auditor is needed to overcome, reduce and mitigate those gaps. In conducting audit, auditors are required to have independence attitude to generate audited financial statement that reflects company’s actual condition and financial level.
According to Mautz & Sharaf (1993), independence is a fundamental auditing standard since the opinion generated by independent public accountants aim to increase the credibility of financial statement.
If the auditors are not independent, then their opinion will not provide any additional value.
2.5 Ethics
Utilitarianism and egoism theory was used in this study. Based on theory stated by Duska (2003) that utilitarianism is action that will bring about the greatest good for the greatest number of people. Auditor’s role here as the examiner of financial report must prioritize the sake of greater people by disclosing a
faithful, objective as well as comply with code of ethics in order to generate audited financial statements which reflects company’s actual condition. So that principals (in agency theory) could use the information properly.
For the egoism theory, states that humans are motivated by their self-interest (personal interest) and the essence of it is that actions from people aims to pursue their interest and to advance themselves (Marsellia et al., 2012). It explains the reason why agent (in agency theory) tends to manipulate financial statements for their interest, auditor role here as the third party who independent and in charge as mediator between the agent and principal.
2.6 Professional Skepticism
Hayes et al. (2005) stated in ISA 200 requires auditors to conduct an audit in accordance with International Standards on Auditing.
The auditor should plan and perform the audit with an attitude of professional skepticism recognizing that circumstances may exist which cause the financial statements to be materially misstated.
Auditors as a third party are required to generate faithful audited financial statements for the principal.
In generating audited financial statements with high quality, auditors are required to have professional scepticism in conducting audit so that they could be alert of potential misstatement due to error and fraud, has a questioning mind that keeps asking and evaluating throughout audit process and critical in evaluating every audit evidence and they could detect any material misstatement and fraud/error in client’s financial statement.
2.8 Hypothesis
Based on the formulation of the problem, the existing theory, and the purpose of the research, the hypotheses used in this research are as follows;
H1 = Auditor’s independence (X1) has a positive influence on audit quality (Y).
H2 = Auditor’s ethics (X2) has a positive influence on audit quality (Y).
H3 = Auditor’s professional skepticism (X3) has a positive influence on audit quality (Y)
Figure 2. 1
Conceptual Framework II
Source: Researcher, 2019
III. Research Methodology
This research study uses quantitative method in hypothesis testing, this type of the research is causalities study which intended to examine the influence of the independent variables on the dependent variable in this research.
The population in this research are auditors who work in public accounting firms in Surabaya and Malang, which registered in IAPI 2018. The consideration that the researcher chooses Surabaya and Malang city because those cities are the two largest cities in East Java regarding its economic activities and the number of public accounting firms there and also caused by the suspension of public accountant’s license which happened in Surabaya in 2018.
The number of samples from unknown population was determined based on Roscoe (1975) in Sekaran
and Bougie (2016: 265) that explains where sample sizes larger than 30 and less than 500 are appropriate for most research, a minimum sample size of 30 for each category is necessary and in multivariate research (including multiple regression analysis) the sample size should be 10 times as large as the number of variables in the study. The sample in this research is as many as 109 auditors who work in public accounting firms in Surabaya and Malang.
The sampling design of this research is convenience methods that are Non-probability sampling with considerations if each element of the population does not have the same opportunity to be selected as the most accessible sample or member chooses as the subject of research. This method also used to make the research process easier, faster, and affordable in terms of cost. Another reason why researcher uses convenience method is that not every public accounting firm will give positive respond so random sampling will not be suitable for this research.
The researcher contacted every public accounting firm listed in IAPI Directory 2018.
The data collection tool or survey instrument used in this research is a questionnaire. A questionnaire is a preformulated written set of questions to which respondents record their answers, usually within rather closely defined alternatives (Sekaran & Bougie, 2016). Furthermore, the minimum number of questionnaires expected to return is 50% of a total questionnaire distributed. The questionnaires are provided with statements on a Likert scale with a range of 1 (one) to 5 (five).
IV. RESULT & DISCUSSION 4.1 Validity and Reliability Test
The validity test is conducted by SPSS version 21 program using the pearson correlation to produce the value of each question on the questionnaire. To determine the minimum requirements of a questionnaire to meet the validity test is to find the rtable value at the error level α = 5%. More details are presented in Table 4.1
Table 4.1 Validity Test Result
From Table 4.1, it can be seen that the value of sig. r of the question indicator is smaller than 0.05 (α = 0.05) and on every item, r count > r table, which means that each indicator variable is valid, so it can be concluded that the indicators can be used to measure the research variables.
The reliability test was carried out with the help of the SPSS program as well as through the Cronbach’s (α) statistical test. A construct or variable is said to be reliable if it gives the Cronbach’s Alpha value ≥ 0.70.
Table 4.2 Reliability Test Result
The results of instrument reliability testing in this research can be seen in Table 4.12, where each statement item has Cronbach's Alpha greater than 0.7 so that the criteria for reliability test are fulfilled. Based on this, it can be concluded that all research instruments are declared reliable.
4.2 Classical Assumption of Regression
Normality
Normality test is done to indicate whether the residual value is scattered normally or not. The procedure of the test is done by using Kolmogorov-Smirnov with the conditions of hypotheses:
H0: residual is scattered normally H1: residual is not scattered normally
If the value of sig. (p-value) is
> 0.05, then H0 is accepted, which means that the normality is qualified.
The result of the normality test can be seen below:
Table 4.3 Normality Test Result
From the calculation, it can be seen that the sig. value is 0.138 (can be seen in Table 4.13) and greater than 0.05 (0.138> 0.05), and it is found that the residual has already had a normal distribution or the assumption of normality has been met.
Multicollinearity
The test is done by comparing the value of tolerance resulted from multiple regression calculations. If the value of tolerance is ≤ 0.1, then multicollinearity exists. The multicollinearity result is presented in Table 4.4.
Table 4.4
Multicollinearity Test Result
These are the test results of each independent variable:
VIF for Independence is 1.435
VIF for Ethics is 1.552
VIF for Professional Scepticism is 1.698
From the test results, it can be concluded that there is no multicollinearity occurs between independent variables. Thus, the assumption test of the absence of multicollinearity can be fulfilled.
Heteroscedasticity
The procedure used to detect the heteroscedasticity of variance and the residual data of this research is Glejser test. If there is no independent variable that influences the dependent variable significantly, it can be said that the regression equation in this research free from heteroscedasticity.
Table 4.5
Heteroscedasticity Test Result
From the result of testing, it is indicated that the independent variables have no significant effect on the absolute residual because the
significance of each independent variable is greater than the significance level of 0.05, so it can be concluded that heteroscedasticity does not occur in this regression equation or in another word it can be concluded that residual value has a homogenous (constant) variance.
4.3 Data Analysis Result
Multiple Linear Regression Test Multiple Regression equation functionates to find the relation between independent and dependent variables by using SPSS for Windows version 21. The regression model is presented in Table 4.6.
Table 4.6
Multiple Regression Analysis
The regression equation obtained based on Table 4.16 is as follows:
Y = α + b1X1 + b2X2 + b3X3 + e Y = 3,296 + 0,484 X1 + 0,345 X2 +
0,209 X3
From the equation above, it can be interpreted as follows:
1. The constant value (α) of 3.296 states that if there are no independent variables of independence, ethics, and professional scepticism (X1, X2, and X3 = 0), then the audit quality variable will occur 3.296 times.
2. The regression coefficient of b1 = 0.484, meaning that Audit Quality will increase as 0.484 for every addition of
one point of X1
(Independence). If the auditor’s independence increases, audit quality will also increase as well and vice versa with the assumption that other variables are considered constant.
3. The regression coefficient b2
= 0.345, indicates that Audit Quality will increase as 0.345 for every addition of one point of X2 (Ethics). If the auditor’s ethics increases, audit quality will also increase as well and vice versa with the assumption that other variables are considered constant.
4. The regression coefficient b3
= 0.209, states that Audit Quality will increase as 0.209 for every addition of one point of X3 (Professional Scepticism). If the auditor’s professional scepticism increases, audit quality will also increase as well and vice versa with the assumption that other variables are considered constant.
In conclusion, all independent variables have a positive influence on audit quality both simultaneously and partially. Based on Table 4.16, among those three independent variables, the most dominant variable which influences the audit quality is independence since it has the biggest value of beta standardized coefficient and t value.
Determinant Coefficient Table 4.7
Determinant Coefficient
It resulted in the adjusted R2 (determinant coefficient) of 0.581. It means that 58.1% Audit Quality variable will be influenced by the independent variables described in
this research, which are:
Independence (X1), Ethics (X2), and Professional Scepticism (X3).
Whereas another 41.9% of the Audit Quality variable will be influenced by another variable that is not described in this research.
F Test
Based on Table 4.6, it can be seen that the value Sig. F (0.000) < α
= 0.05 so it can be settled that the model used in this research is significant and it shows that auditor’s independence, ethics, and professional scepticism influence audit quality simultaneously.
Moreover, the regression model used is proper for the hypothesis.
T Test
H1: T test between X1
(Independence) with Y (Audit Quality) by using a one-way test and a significant level of 0.05, the probability value (0.00) is smaller than the significance level (0.05) resulted in H1 can be accepted and auditor’s independence has a positive effect on audit quality. Moreover, by increasing auditor’s independence, the audit quality will increase as well.
H2: T test between X2 (Ethics) with Y (Audit Quality) by using a
one-way test and a significant level of 0.05, the probability value (0.00) is smaller than the significance level (0.05) resulted in H2 can be accepted and auditor’s ethics has a positive effect on audit quality. Moreover, by increasing auditor’s ethics, the audit quality will increase as well.
H3: T test between X3
(Professional Scepticism) with Y (Audit Quality) by using a one-way test and a significant level of 0.05, the probability value (0.008) is smaller than the significance level (0.05) resulted in H3 can be accepted and auditor’s professional scepticism has a positive effect on audit quality.
Moreover, by increasing auditor’s professional scepticism, the audit quality will increase as well.
V. CONCLUSION &
SUGGESTION Conclusions
This research was conducted on 103 auditors who work in 19 public accounting firms in Surabaya and Malang in Directory of Institut Akuntan Publik Indonesia (IAPI) 2018. This research was conducted to examine the influence of auditor’s independence, ethics, and
professional scepticism on audit quality. The conclusions from the data analysis are drawn as follows:
1. Auditor’s independence has a positive effect on audit quality
2. Auditor’s ethics has a positive effect on audit quality
3. Auditor’s professional scepticism has a positive effect on audit quality
Limitation
The researcher realizes that this research is inseparable from limitations. There was often a rejection of the questionnaires, which will be sent to public accounting firms in both Surabaya and Malang, as a consequence the researcher must find a substitute public accounting firm. In addition, at the time of collection researcher often had to go repeatedly to public accounting firms to make sure that all questionnaires are filled and because there was several public accounting firm’s numbers were not be able to be contacted.
Moreover, this research only explain the respondents’
answers into one analysis, there are no segregation in answers based on auditor’s job position (ex. junior & senior) the approach as well as the result could be different and deeper since the perception of auditor’s independence, ethics and professional skepticism could be different based on the level of auditor’s job position.
Suggestion
Based on the result and conclusions that have been stated above, the researcher provides several suggestions as follows:
1. In order to obtain a greater number of respondents, increase the rate of return of questionnaires as well as to collect a proper filled questionnaire in the future, the researcher should choose the appropriate time to distribute and collect questionnaires during for instances during low season where auditors have a fewer workload so they could fill questionnaires properly.
Moreover, the researcher should extend the distribution
and collection of questionnaires time as well.
2. This research only explain respondents’ answer into one analysis and no segregation in auditor’s answers based on their level of job position. The next researcher should consider to make sensitivity analysis based on the job position. Their answers may be different then resulting in a deeper and distinct outcomes.
3. This research has the limitation of only three variables, which are auditor’s independence, ethics, and professional scepticism.
Therefore, the researcher expects that in the subsequent research that other factors will be tested in the future, such as audit delay, auditor’s gender, and workload.
4. Auditors should maintain their independence ethics, and professional skepticism in conducting audit. In order to do that, they have to avoid factors which could affect their independence, ethics professional skepticism
attitude. Public accounting firms could overcome these problems by managing rotation in giving audit assignments and do not provide audit services for the same client later than 3 consecutive years (for public accountant) and 6 consecutive years (for public accounting firms according to Regulation of the Minister of Finance no 17/PMK.01/2008.
They also have to cling firmly in Code of Ethics of Public Accountants. The researcher thinks that these factors could be resolved by rotation of audit assignments allocation.
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