ANALISIS MANFAAT AUDIT DITINJAU DARI PERSPEKTIF KLIEN AUDIT

(Survei Pada BPR seluruh Kota dan Kabupaten Bandung)

  • Erfan Erfiansyah
  • Rustandi Rustandi STIE Muhammadiyah Bandung

Abstract

Penelitian ini bertujuan untuk mengetahui analisis manfaat audit ditinjau dari perspektif klien audit (Survei Pada BPR Kota dan Kabupaten Bandung). Variabel yang diteliti adalah kinerja auditor, tingkat kepuasan klien audit dan manfaat audit bagi para pemangku kepentingan eksternal.

Jenis penelitian ini merupakan penelitian pengujian hipotesis. Penelitian ini menggunakan data kualitatif yang terdiri dari data primer melalui kuesioner, jumlah populasi dalam penelitian ini sebanyak 52 responden. Metode analisis yang digunakan untuk mengukur besarnya pengaruh antar variabel menggunakan Structural Equation Model (SEM) yang berbasis variance atau sering disebut Component Based SEM yang mempergunakan software SmartPLS dan PLS Graph.

            Variabel konstruk dari kepuasan kinerja auditor adalah kompetensi auditor, skeptis auditor, hubungan auditor dengan klien, dan hubungan asisten auditor dengan klien yang dipersepsikan klien. Hasil penelitian menunjukkan bahwa Kompetensi Auditor dan Skeptis Auditor terbukti dapat mempengaruhi tingkat kepuasan klien dan manfaat audit bagi para pemangku kepentingan eksternal, sedangkan variabel Hubungan Auditor dengan Klien dan yang dipersepsikan klien dan Hubungan Asisten Auditor dengan Klien yang dipersepsikan klien tidak mempengaruhi kepuasan klien dan manfaat audit bagi para pemangku kepentingan eksternal di di Bank Perkreditan Rakyat seluruh Kota dan Kabupaten Bandung.

References

Abdolmohammadi, M. dan A. Wright. (1987). An Examination of Experience and Task Complexity on Audit Judgements. The Accounting Review. (Januari). Vol. LXII No. 1.

Arens, Alvin A and Loebbecke,James K. (1997). Auditing: An Integrated Approach. 7’th edition. Ney Jersey: Prentice-Hall.

Azwar,Saifuddin. (2004). Metode Penelitian. Yogyakarta: Pustaka Pelajar.

Bame-Aldred, C.W. and Kida, T. (2007). “A comparison of auditor and client initial negotiation positions and tactics”. Accounting, Organizations and Society, Vol. 32 No. 6, pp. 497-511.

Bank Indonesia. (2006). Peraturan Bank Indonesia Nomor 8/20/PBI/2006. Jakarta: Bank Indonesia.

Bazerman, M.H., Morgan, K.P. and Loewenstein, G.F. (1997). “The impossibility of auditor independence”. Sloan Management Review, Vol. 38 No. 4, pp. 89-94.

Beattie, V. and Fearnley, S. (1995). “The importance of audit firm characteristics and the drivers of auditor change in UK listed companies”. Accounting and Business Research, Vol. 25, pp. 227-39.

Beattie, V., Brandt, R. and Fearnley, S. (1999). “Perceptions of auditor independence: UK evidence”. Journal of International Accounting, Auditing and Taxation, Vol. 8 No. 1, pp. 67-107.

Beattie, V., Fearnley, S. and Brandt, R. (2001). Behind Closed Doors: What Company Audit Is Really About, Palgrave, Basingstoke.

Beattie, V., Fearnley, S. and Brandt, R. (2004). “A grounded theory model of auditor-client negotiations”. International Journal of Auditing, Vol. 8 No. 1, pp. 1-19.

Beattie, V., S. Brown., D. Ewer., B. John., S. Manson., D. Thomas., and M. Tuner. (2001). Extraordinary Item And Income Smoothing, A Positive Accounting Aproach. Journal Of Business Finance and Accounting. Vol. 21 September

Behn, B.K., Carcello, J.V., Hermanson, D.R. and Hermanson, R.H. (1997). “The determinants of audit client satisfaction among clients of big 6 firms”. Accounting Horizons, Vol. 11 No. 1, pp. 7-24.

Behn, B.K., Carcello, J.V., Hermanson, D.R. and Hermanson, R.H. (1999). “Client satisfaction and big 6 audit fees”. Contemporary Accounting Research, Vol. 16 No. 4, pp. 587-608.

Butt, J. L. (1988). “Frequency Judgement in an Auditing related Tasks”. Journal of Accounting Research 26. Autumn; 315-350

Cameran, M., Moizer, P. and Pettinicchio, A. (2010). “Customer satisfaction, corporate image, and service quality in professional services”. The Service Industries Journal, Vol. 30 No. 3, pp. 421-35.

Carcello, J.V., Hermanson, D.R. and Hermanson, R.H. (1998). “Factors associated with audit client relationships at risk”. Journal of Professional Services Marketing, Vol. 17 No. 1, pp. 29-42.

Carcello, J.V., Hermanson, R.H. and McGrath, N.T. (1992). “Audit quality attributes: the perceptions of audit partners, preparers and financial statement users”. Auditing: A Journal of Practice and Theory, Vol. 11 No. 1, pp. 45-67.

Catasus, B. and Grojer, J.-E. (2005). “Revisorn kommer till bolagssta¨mman – men var a¨r revisionen?” (“The auditor visits the general meeting – but where is the audit?”), in Johansson, S.-E., Ha¨ckner, E. and Wallerstedt, E. (Eds), Uppdrag revision: Revisorsprofessionen i takt med fo¨ rva¨ ntningarna? (The Task of Auditing: A Profession That Lives up to Expectations?), SNS Fo¨rlag, Stockholm, pp. 103-21.

Chin, W.W. (1998). “The Partial Least Squares Approach for Structural Equation Modeling”. In Marcoulides, G.A. (Ed), Modern Method for Business Resaearch, Mahwah. NJ. Erlbaum Associates, hal. 295 – 358.

Cohen, J., G. Krishnamoorthy, and A. Wright. (2010). Corporate governance in the post SarbanesOxley era: Auditor experiences. Contemporary Accounting Research 26 (1): 65–122.

Daugherty, B.E. and Tervo, W.A. (2008). “Auditor changes and audit satisfaction: client perceptions in the Sarbanes-Oxley era of legislative restrictions and involuntary auditor change”. Critical Perspectives on Accounting, Vol. 19 No. 7, pp. 931-51.

de Ruyter, K. and Wetzels, M. (1999). “Commitment in auditor-client relationships: antecedents and consequences”. Accounting, Organizations and Society, Vol. 24 No. 1, pp. 57-75.

DeAngelo, L. (1981). “Auditor size and audit quality”. Journal of Accounting and Economics, Vol. 3 No. 3, pp. 183-99.

DeAngelo, L. (1988). “Managerial competition, information cost, and corporate governance: the use of accounting performance measures in proxy contests”. Journal of Accounting and Economics, Vol. 10 No. 1, pp. 3-42.

DeAngelo.L.E, (1981), Auditor Size and Audit Quality. Journal of Accounting & Economics 3 (December): 183-191.

DeFond, M., & Zhang, J. (2014). A review of archival auditing research. Journal of Accounting and Economics, 58, 275-326.

Donnelly, D.O., Quirin, J.J. and O’Bryan, D. (2003). “Auditor acceptance of dysfunctional audit behavior: an explanatory model using auditors personal characteristics”. Behavioral Research in Accounting, Vol. 15 No. 1, pp. 87-110.

Dreyfus, H.L & S.E Dreyfus. (1986). “Mind Over Machine: The Power Of Human Intuition And Expertise In the Era The Computer”. (The Free Press).

Duff, A. (2004). AUDITQUAL: Dimensions of Audit Quality. The Institute of Chartered Accountants of Scotland, Edinburgh.

Eklov, G. (2001). “Auditability as interface: negotiation and signification of intangibles”. School of Business Research Reports No. 2001:09, School of Business, Stockholm University, Stockholm.

Ghozali, Imam. (2011). “Aplikasi Analisis Multivariate Dengan Program SPSS”. Semarang: Badan Penerbit Universitas Diponegoro.

Gometz, U. (2005). “Va¨rden och penningbega¨r—ett revisorsdilemma” (“Values and craving for money: an auditor’s dilemma”), in Nord, G. and Thorell, P. (Eds), Intressekonflikter och finansiella marknader (Conflicts of Interests and Financial Markets), Iustus Fo¨rlag, Stockholm, pp. 162-83.

Gul, F. and Tsui, J. (1992). “An empirical analysis of Hongkong bankers’ perceptions of auditor ability to resist management pressure in an audit conflict situation”. Journal of International Accounting, Auditing and Taxation, Vol. 1 No. 2, pp. 177-90.

Hadi, Nor. (2011). Corporate Social Responsibility. Yogyakarta : Graha Ilmu.

Hair, Joseph F. et al. (1998). Multivariate Data Analysis. New Jersey: Prentice-Hall, Inc.

Hayes-Roth, F., D. A. Waterman, et al., Eds. (1983). Building Expert Systems. Reading, MA, Addison-Wesley.

Hellman, N. (2006). “Auditor-client interaction and client usefulness: a Swedish case study”. International Journal of Auditing, Vol. 10 No. 2, pp. 99-121.

Humphrey, C., Moizer, P. and Turley, W. (1993). “The audit expectation gap in Britain: an empirical investigation”. Accounting and Business Research, Vol. 23 No. 91A, pp. 395-411.

Ijiri, Y. (1975). Theory of Accounting Measurement. American Accounting Association, Sarasota, FL.

Ikatan Akuntan Indonesia. (2001). Standar Profesional Akuntan Publik. Jakarta: Salemba Empat.

Imam Ghozali. (2006). Aplikasi Analisis Multivariat Dengan Program SPSS, Cetakan Keempat. Badan Penerbit Universitas Diponegoro, Semarang.

Imam Ghozali. (2006). Aplikasi Structural Equation Modeling, Metode Alternatif dengan Partial Least Square (PLS), Edisi Pertama, Badan Penerbit Universitas Diponegoro, Semarang.

Ismail, I., Haron, H., Ibrahim, D.N. and Isa, S.A. (2006). “Service quality, client satisfaction and loyalty towards audit firms: perceptions of Malaysian public listed companies”. Managerial Auditing Journal, Vol. 21 No. 7, pp. 738-56.

Iyer, V.M. and Rama, D.V. (2004). “Clients’ expectations on audit judgments: a note”. Behavioral Research in Accounting, Vol. 16, pp. 63-74.

Jenkins, J.G. and Lowe, D.J. (1999). “Auditors as advocates for their clients: perceptions of the auditor-client relationship”. Journal of Applied Business Research, Vol. 15 No. 2, pp. 73-8.

Jo¨reskog, K.G. and So¨rbom, D. (1989). LISREL 7: A Guide to the Program and Application, Scientific Software International, Chicago, IL.

Kee, H. W., Knox, R. E. (1970). “Conceptual and Methodological Consideration in the Study of Trust and Suspicion.” The Journal of Conflict Resolution. Vol.14, No.3 : 357-366.

Komite SPAP Ikatan Akuntan Indonesia. (2001). Standar Profesi Akuntan Publik. Salemba Empat. Jakarta.

Kopp. Bryan, Cerbin , Bill. 2014. A Brief introduction to Collage Lesson Study. Lesson Study Project. http://www.ewlax.edu/sot/lsp/index2htm.

Kotler, P. (2005). Manajemen Pemasaran. Edisi 11, Jilid 1. Gramedia Pustaka Utama, Jakarta.

Lee, T.A. (1993). Corporate Audit Theory, Chapman & Hall, London.

Lee, Tom & Mary Stone. (1995). “Competence and Independence: The Congenial Twins of Auditing?”. Journal of Business Finance and Accounting. 22 (8). December. pp1169-1177.

Libby, R. and Tan, H.T. (1994). “Modelling the determinants of audit expertise”. Accounting, Organizations and Society, Vol. 19 No. 8, pp. 701-16.

Louwers, T. J., Ramsay, R. J., Sinason, D. H. (2005). Auditing and Assurance Service. New York: Mc Graw Hill.

Louwers, Timothy, et al. (2013). Auditing & Assurance Services. Fiveth Edition. New York: McGraw-Hill/Irwin.

Mayangsari, Sekar. (2003). Pengaruh Keahlian Audit dan Independensi Terhadap Pendapat Audi. Sebuah Kuasieksperimen. Jurnal Riset Akuntansi Indonesia, Vol. 6, No. 1, Hal. 1-22, Januari 2003.

Mayhew, B.W., Schatzberg, J.W. and Sevcik, G.R. (2001). “The effect of accounting uncertainty and auditor reputation on auditor objectivity”. Auditing: A Journal of Practice and Theory, Vol. 20 No. 2, pp. 49-70.

McCracken, S., Salterio, S.E. and Gibbins, M. (2008). “Auditor-client management relationship and roles in negotiating financial reporting”. Accounting, Organizations and Society, Vol. 33 Nos 4/5, pp. 362-83.

Mulyadi. (2013). Sistem Akuntansi. Jakarta: Salemba Empat.

Murtanto dan Gudono. (1999). “Identifikasi Karakteristik-karakteristik Keahlian Audit : Profesi Akuntan Publik Di Indonesia”. Jurnal Riset Akuntansi Indonesia, Volume 2 No. 1, Januari 1999.

Myers, J.N., Myers, L.A. and Omer, T.C. (2003). “Exploring the term of the auditor-client relationship and the quality of earnings: a case for mandatory auditor rotation?”. Accounting Review, Vol. 78 No. 3, pp. 779-99.

Ohman, P., Ha¨ckner, E., Jansson, A.-M. and Tschudi, F. (2006). “Swedish auditors’ view of auditing: doing things right versus doing the right thing”. European Accounting Review, Vol. 15 No. 1, pp. 89-114.

Ohman, P., Ha¨ckner, E., Jansson, A.-M. and Tschudi, F. (2006). “Swedish auditors’ view of auditing: doing things right versus doing the right thing”. European Accounting Review, Vol. 15 No. 1, pp. 89-114.

Oliver, R.L. (1996). Satisfaction: A Behavioral Perspective on the Consumer, McGraw-Hill, New York, NY.

Pamudji, Sugeng. (2009). Pengaruh Kualitas Audit dan Auditor Baru Serta Pengalaman Bagian Akuntansi Terhadap Kepuasan Loyalitas Klien. JAAI, 13 (2), 149-165.

Pandit, G.M. (1999). “Clients’ perceptions of their incumbent auditors and their loyalty to the audit firms: an empirical study”, Mid-Atlantic Journal of Business, Vol. 35 No. 4, pp. 171-88.

Parasuraman, A., Berry, L.L. and Zeithaml, V.A. (1988). “SERVQUAL: a multiple-item scale for measuring consumer perceptions of service quality”, Journal of Retailing, Vol. 64 No. 1, pp. 12-40.

Porter, B. (1993). “An empirical study of the audit expectation-performance gap”, Accounting and Business Research, Vol. 24 No. 93, pp. 49-68.

Putri, Windasari Suhar. (2010). Pengaruh Atribut Kualitas Audit Terhadap Kepuasan Klien. Universitas Dipenogoro. Skripsi.

Rezaee, Z. (2004). “Restoring public trust in the accounting profession by developing anti-fraud education, programs and auditing”. Managerial Auditing Journal, Vol. 19 No. 1, pp. 134-48.

Ruiz-Barbadillo, E., Go´mez-Aguilar, N., de Fuentes-Barbara´, C. and Garcia´-Benau, M.A. (2004). “Audit quality and going-concern decision-making process: Spanish evidence”. European Accounting Review, Vol. 13 No. 4, pp. 597-620.

Shafer, W.E., Park, L.J. and Liao, W.M. (2002). “Professionalism, organizational-professional conflict and work outcomes: a study of certified management accountants”. Accounting, Auditing and Accountability Journal, Vol. 15 No. 1, pp. 46-68.

Shaub, M.K., Lawrence, J. E. (1996). “Ethics, Experience and Profesional Scepticism: A Situational Analysis.” Behavioral Research in Accounting. Vol.8 : 154-174.

Shaub, Michael K and Lawrence Janice E. (1996). Ethics, Experience and Professional Skeptictsm: A Situational Analysis, Behavloral Research in accounting. Vol 8, Suppement No. 124- 157.

Suarsa, A. & Nawawi, E. (2018) “PENGARUH RETURN ON ASSETS, DEBT TO ASSETS RATIO, DAN OPINI AUDIT TERHADAP AUDIT DELAY”, Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi ), 2(1), pp. 1-9. doi: 10.31955/jimea.vol1.iss1.pp1-9

Sunyoto, Danang. 2013. Perilaku Konsumen (Panduan Riset Sederhana untuk mengenali Konsumen). PT Buku Seru. Jakarta.

Sutton, S.G. (1993). “Towards an understanding of the factors affecting the quality of the audit process”, Decision Sciences, Vol. 24 No. 1, pp. 88-105.

Tuanakota, T. M. (2011). Berpikir Kritis dalam Auditing. Jakarta: Salemba Empat.

Umar, A. and Anandarajan, A. (2004). “Dimensions of pressures faced by auditors and its impact on auditors’ independence: a comparative study of the USA and Australia”. Managerial Auditing Journal, Vol. 19 No. 1, pp. 99-116.

Warming-Rasmussen, B. and Jensen, L. (1998). “Quality dimension in external audit services: an external user perspective”. European Accounting Review, Vol. 7 No. 1, pp. 65-82.

Webster, Merriam. (1983). Webster’s Ninth New Collegiate Dictionary, Merriam-webster Inc.

Westerdahl, S. (2005). “Vad har de fo¨r sig? Om revisorers vardag och vad den betyder fo¨r etik och la¨rande” (“What do they do? About auditors’ weekdays and what they mean for ethics and learning”), in Johansson, S.-E., Ha¨ckner, E. and Wallerstedt, E. (Eds), Uppdrag revision: Revisorsprofessionen i takt med fo¨ rva¨ ntningarna? (The Task of Auditing: A Profession That Lives up to Expectations?), SNS Fo¨rlag, Stockholm, pp. 45-60.

Westerdahl, S. (2005). “Vad har de fo¨r sig? Om revisorers vardag och vad den betyder fo¨r etik och la¨rande” (“What do they do? About auditors’ weekdays and what they mean for ethics and learning”), in Johansson, S.- E., Ha¨ckner, E. and Wallerstedt, E. (Eds), Uppdrag revision: Revisorsprofessionen i takt med fo¨ rva¨ ntningarna? (The Task of Auditing: A Profession That Lives up to Expectations?), SNS Fo¨rlag, Stockholm, pp. 45-60

Widagdo,R, S.Lesmana, dan S.A. Irwandi. (2002). Analisis Pengaruh Atribut-Atribut Kualitas Audit Terhadap Kepuasan Klien (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Jakarta). SNA 5 Semarang.p.560-574.

Wilson, T.E. Jr and Grimlund, R.A. (1990). “An examination of the importance of an auditor’s reputation”. Auditing: A Journal of Practice and Theory, Vol. 9 No. 1, pp. 43-59.

Windsor, C.A. and Ashkanasy, N.M. (1995). “The effect of client management bargaining power, moral reasoning development and belief in a just world on auditor independence”. Accounting, Organizations and Society, Vol. 20 Nos 7/8, pp. 701-20.

Published
2018-11-11
How to Cite
Erfiansyah, E., & Rustandi, R. (2018). ANALISIS MANFAAT AUDIT DITINJAU DARI PERSPEKTIF KLIEN AUDIT. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 2(3), 68-83. https://doi.org/10.31955/mea.v2i3.36

Most read articles by the same author(s)