Advances in Managerial Auditing Research
Founded in 2023, Advances in Managerial Auditing Research publishes original research that promises to advance our understanding of auditing over diverse topics and research methods. This Journal welcomes research of significance across a wide range of primary and applied research methods, including analytical, archival, experimental, survey and case study. The journal encourages articles of current interest to accounting scholars with high practical relevance for organizations or the larger society. We encourage our researchers to look for new solutions to or new ways of thinking about practices and problems, as well as invite well-founded critical perspectives. We provide a forum for communicating impactful research between professionals and academics in auditing research and practice with discusses and proposes solutions and impact the field. contributes to improving the practice and theory of auditing and encompasses internal and external auditing as well as other attestation activities (phenomena). Papers report results of original research that embody improvements in auditing theory or auditing methodology, discussion and analysis of current issues that bear on prospects for developments in auditing practice and in auditing research, and practices and developments in auditing in different countries. In addition to communicating the results of original auditing research, the International Journal of Auditing also aims to advance knowledge in auditing by publishing critiques, thought leadership papers and literature reviews on specific aspects of auditing. The journal seeks to publish articles that have international appeal either due to the topic transcending national frontiers or due to the clear potential for readers to apply the results or ideas in their local environments.
Articles
10 Documents
<![CDATA[Several Factors Affecting the Occurrence of Audit Delay ]]>
<![CDATA[Asbi Amin]]>
<![CDATA[ Advances in Managerial Auditing Research Vol. 1 No. 1 (2023): October - January ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/amar.v1i1.20
<![CDATA[This study aims to obtain empirical evidence regarding the effect of company size, solvency, company profit/loss, and KAP's reputation on audit delays in manufacturing companies listed on the Indonesia Stock Exchange. The population in this study were all manufacturing companies in the Food and Beverage Subsector, which were listed on the Indonesia Stock Exchange during the 2015-2017 period. The sample was selected based on the purposive sampling method. The selection of models used in this study were 12 companies. The data used in this study is secondary or quantitative, with data sources from financial reports audited by each company listed on the Indonesia Stock Exchange (IDX). The analytical method is the classical assumption test and multiple linear regression analysis. The study results show that company size, solvency, and KAP's reputation positively and significantly affect audit delay. In contrast, company profits/losses have a positive and insignificant impact on audit delay.]]>
<![CDATA[Can Audit Fees and Auditor Competence Affect Auditor Motivation? ]]>
<![CDATA[Edy Susanto]]>
<![CDATA[ Advances in Managerial Auditing Research Vol. 1 No. 1 (2023): October - January ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/amar.v1i1.21
<![CDATA[The purpose of this study was to determine and analyze the effect of audit fees and auditor competence on auditor motivation at the Public Accounting Firm (KAP) in Makassar city. The population in this study were all auditors who worked at KAP in Makassar, totaling 48 auditors. The sample selection was carried out using the census method, in which all members of the population were used as samples. The data used in this study are primary data collected by distributing questionnaires to all respondents, with data analysis techniques that will be carried out namely descriptive statistical tests, validity and reliability tests, classical assumption tests, multiple linear regression analysis and hypothesis testing which consists of testing partial (t test) and simultaneous test (f test). The results of the study show that audit fees have a positive and significant effect on auditor motivation. This indicates that the greater the fee received by an auditor, the more motivated he is in carrying out his duties. Meanwhile, auditor competence has a negative and significant effect on auditor motivation at the Public Accounting Firm in Makassar city]]>
<![CDATA[The Role of Internal Auditor of Government Companies: Perceptions of the Auditee ]]>
<![CDATA[Nurul Fuada]]>
<![CDATA[ Advances in Managerial Auditing Research Vol. 1 No. 1 (2023): October - January ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/amar.v1i1.22
<![CDATA[This study aims to determine the auditee's perception of the role of internal auditors in one of the government companies, namely PT. PLN (Persero) Sulselrabar Main Unit. The research data was obtained from a questionnaire (primary) on employees (as auditees) which were distributed to 30 respondents. There are three variable dimensions used, namely the role of internal auditors as supervisors, consultants, and catalysts. Based on the research results it is known that the role of internal auditors as supervisors has an average value (mean) ranging from 2.87 to 3.37, while for the role of internal auditors as consultants has an average value ranging from 3.00 to 3.40, and for the role of internal auditors as a catalyst has an average value ranging from 2.90 to 3.27. So it can be concluded that the auditee's perception indicates that the role of the internal auditor at PT. PLN (Persero) Main Unit for Sulselrabar Region has been quite effective in its implementation. This can be seen from all of these variables the respondent (auditee) gives a positive perception of the role of the internal auditor]]>
<![CDATA[The Influence of Task Complexity, Independence and Integrity on Internal Audit Quality ]]>
<![CDATA[Hamzah Ahmad]]>
<![CDATA[ Advances in Managerial Auditing Research Vol. 1 No. 1 (2023): October - January ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/amar.v1i1.23
<![CDATA[Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh kompleksitas tugas, independensi dan integritas terhadap kualitas audit internal pada Inspektorat Kabupaten Bantaeng. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif. Populasi dalam penelitian ini adalah aparat inspektorat Kabupaten Bantaeng yang berjumlah 35 orang. Metode penentuan sampel yang digunakan dalam penelitian adalah sensus sampling, dengan metode pengolahan data menggunakan analisis regresi linear berganda. Data yang digunakan dalam penelitian ini merupakan data primer yang dikumpulkan dengan membagikan kuesioner secara langsung kepada responden. Hasil penelitian menunjukkan bahwa kompleksitas tugas berpengaruh negatif dan signifikan terhadap kualitas audit internal sementara independensi dan integritas berpengaruh positif dan signifikan terhadap kualitas audit internal.]]>
<![CDATA[Professional Skepticism, Audit Experience, Time Pressure and Fraud Detection ]]>
<![CDATA[Subhan Subhan]]>
<![CDATA[ Advances in Managerial Auditing Research Vol. 1 No. 1 (2023): October - January ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/amar.v1i1.24
<![CDATA[The purpose of this study was to identify and analyze the influence of professional skepticism, audit experience, and time pressure on fraud detection at the Selayar Islands District Inspectorate. The population in this study were all employees working at the Inspectorate of the Selayar Islands Regency totaling 48 people. The sampling technique for this study used a purposive sampling technique. The data used in this study are primary data collected by distributing questionnaires to all respondents, with data analysis techniques that will be carried out namely validity and reliability tests, classical assumption tests, multiple linear regression analysis and hypothesis testing consisting of partial tests (t test ) and simultaneous test (test f). The results showed that professional skepticism and audit experience had a positive effect on fraud detection at the Selayar Islands District Inspectorate. Meanwhile, time pressure has a negative effect on the detection of fraud at the Inspectorate of the Selayar Islands Regency.]]>
<![CDATA[Emotional intelligence role : Relationship between role conflict and role ambiguity on external auditor performance ]]>
<![CDATA[Muslim Muslim]]>
<![CDATA[ Advances in Managerial Auditing Research Vol. 1 No. 2 (2023): February - May ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/amar.v1i2.74
<![CDATA[This study uses emotional intelligence as a moderating variable between the influence of role conflict and unclear role on the performance of external auditors in the city of Makassar. The study population was 47 auditors at 9 Public Accounting Firms (KAP) operating in the city of Makassar. The selection of research samples using a saturated sampling method or census. The data of this study were analyzed using multiple linear regression methods with the help of Smart PLS 3.0 software. The results of this study found that role conflict variables and role ambiguity had a negative and significant effect on auditor performance. Role conflict has a positive and significant effect on auditor performance with moderated emotional intelligence. Unclear role does not significantly influence auditor performance with moderated emotional intelligence. The existence of emotional intelligence controls such as empathy for clients, by controlling emotional intelligence of course role conflict and role ambiguity can be prevented and reduced so that the auditor's performance increases.]]>
<![CDATA[Interplay of Auditor Rotation, Firm Size, and Audit Quality: An Empirical Investigation ]]>
<![CDATA[Sumartono Sumartono]]>;
<![CDATA[Muhammad Ridhwansyah Pasolo]]>;
<![CDATA[Yana Ermawati]]>;
<![CDATA[Yaya Sonjaya]]>
<![CDATA[ Advances in Managerial Auditing Research Vol. 1 No. 2 (2023): February - May ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/amar.v1i2.95
<![CDATA[This study aims to test and analyze the effect of auditor exchange and company measurement on audit quality. The population of this study are all manufacturing companies that have been listed and published audited financial reports on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. Sampling in this study is the sampling technique used representative sampling with 15 manufacturing companies listed on the IDX. This study uses secondary data by taking data recorded on the IDX. The data analysis method used is logistic regression analysis. The results showed that Auditor Exchange had a negative and insignificant effect on Audit Quality in manufacturing companies listed on the IDX for the 2017-2019 period. Meanwhile, Company Measurement has a negative and insignificant effect on Audit Quality in manufacturing companies listed on the IDX for the 2017-2019 period.]]>
<![CDATA[Examining Factors that affect the Quality of Government Financial Statements ]]>
<![CDATA[Kartim Kartim]]>
<![CDATA[ Advances in Managerial Auditing Research Vol. 1 No. 2 (2023): February - May ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/amar.v1i2.108
<![CDATA[The purpose of this study is to evaluate the impact of various factors on the credibility of government financial statements. These factors include: apparatus competence, use of financial information systems, auditor quality, and auditor opinion. The participants in this study consisted of members of the Financial Report Compilation Team and external auditors of the Supreme Audit Agency (BPK) who examined local government financial reports. A total of 60 respondents were sampled, which were determined using the Purposive Sampling method. This research is a quantitative exploration of primary data. Questionnaires were used to obtain information. Descriptive statistics, normality, multicollinearity and heteroscedasticity tests, multiple regression tests, R-squared and t-test, and F-test were used to test the hypotheses. The results of this study show a positive and significant relationship between the quality of financial statements produced by the Jayapura Regional Government and the factors of Apparatus Competence, Use of Financial Information Systems, Auditor Quality, and Auditor Opinion.]]>
<![CDATA[Analyzing Audit Quality: Experience, Motivation, Audit Fees with Auditor Ethics as Moderator ]]>
<![CDATA[Nur Alfira Abrar]]>;
<![CDATA[Julianty Sidik Tjan]]>;
<![CDATA[Kirana Ikhtiari]]>
<![CDATA[ Advances in Managerial Auditing Research Vol. 1 No. 2 (2023): February - May ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/amar.v1i2.111
<![CDATA[This study seeks to determine and analyze the impact of experience, auditor motivation, and audit fees on audit quality at public accounting firms in Makassar, Indonesia, with auditor ethics serving as a moderator. This study employs primary data to conduct quantitative research with a total of 46 auditors from 9 KAP. Utilizing a questionnaire, the data collection method consisted of collecting information via questionnaire. Auditors registered with KAP Makassar City comprised the study's sample population. Multiple linear regression employing Smart PLS 3.0 software is the statistical technique used to test the hypothesis. According to the analysis performed, experience, auditor motivation, and audit fees have a positive and significant effect on audit quality, while auditor ethics as a moderator of experience and audit fees has a negative and insignificant effect on audit quality.]]>
<![CDATA[Professional Competence and Skepticism on Audit Quality ]]>
<![CDATA[Adolf Z. D. Siahay]]>;
<![CDATA[Yohanes C. Seralurin]]>;
<![CDATA[Melisa Triayu Ervina]]>;
<![CDATA[Victor Pattiasina]]>
<![CDATA[ Advances in Managerial Auditing Research Vol. 1 No. 2 (2023): February - May ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/amar.v1i2.114
<![CDATA[This study aims to analyze the effect of competence and professional skepticism on audit quality for all auditors in the Inspectorate Office of Papua Province. This study uses primary data through the distribution of questionnaires with a Likert measurement scale at the Inspectorate Office of Papua Province. The sampling technique in this study used a purposive sampling method and obtained a sample of 32 respondents. Data analysis tools in this study include validity test, reliability test, classical assumption test, multiple linear regression analysis, and hypothesis testing using SPSS version 26 software. The results of this study indicate that Professional Competence and Skepticism have a positive effect on Audit Quality in the Inspectorate of Papua Province. In future research, it is expected to be able to add other research variables so that other variables that affect audit quality can be identified.]]>
