The Effect of Accountability, Work–Life Balance, and Independence on Audit Quality at Public Accounting Firms (KAP) in Pekanbaru

Siti Zahra Darmayati Ginting; Siti Zahra Darmayati Ginting; Wira Ramashar

Authors

Siti Zahra Darmayati Ginting Universitas Muhammadiyah Riau
Siti Zahra Darmayati Ginting Universitas Muhammadiyah Riau
Wira Ramashar

Keywords:

Audit Quality, Accountability, Work life balance, ndependence

Abstract

Audit reports are an important part of the company, so the quality of good audit results must be maintained. To maintain audit quality, an auditor who has accountability, work life balance and independence is needed. Therefore, the purpose of this study is to examine the direct relationship between accountability, work life balance and independence in relation to audit quality, especially KAP in Pekanbaru City. The research methodology used in this study used a quantitative approach with primary data types obtained through distributing questionnaires. In this study used saturated sampling techniques with a total sample of 47 people. In addition, SPSS version 26 is used as a data analysis tool. Based on the results of hypothesis testing with a significance level of 5% it is known that accountability, work life balance and independence have a positive effect on audit quality at KAP Pekanbaru. In general, the three dependent variables have a positive effect on audit quality at KAP Pekanbaru.

References

Clark, S. C. (2000). Work/Family Border Theory: A New Theory of Work/Family Balance. Human Relations, 53(6), 747–770. https://doi.org/10.1177/0018726700536001

DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3(3), 183–199. https://doi.org/10.1016/0165-4101(81)90002-1

Delecta. (2011). Work Life Balance. International Journal of Current Research, 33.

Halim, A. (2017). Manajemen Keuangan Sektor Publik: Problematika Penerimaan dan Pengeluaran Pemerintah (Anggaran Pendapatan dan Belanja Negara/Daerah) (2nd ed.). Salemba Empat.

Heider, F. (1958). The Psychology of Interpersonal Relations. New York: Wiley.

Hudson. (2005). The Case for Work Life Balance: Closing the Gap Between Policy and Practice. Hudson Global Resources.

Kelley, H. (1972). The Process of Causal Atribution. American Psychologist.

Khavis, J. A., & Krishnan, J. (2021). Employee Satisfaction and Work-Life Balance in Accounting Firms and Audit Quality. AUDITING: A Journal of Practice & Theory, 40(2), 161–192. https://doi.org/10.2308/AJPT-18-029

Lele Biri, S. F. (2019). Pengaruh Kompetensi, Independensi, Dan Fee Audit Terhadap Kualitas Audit (Studi Kasus Kantor Akuntan Publik Di Kota Yogyakarta). Akuntansi Dewantara, 3(2), 106–118. https://doi.org/10.26460/ad.v3i2.3506

Lestari, D., Sya’ban, M., & Nuraini, F. (2021). Pengaruh Kompetensi, Etika, Independensi, Tekanan Anggaran Waktu dan Fee Audit Terhadap Kualitas Audit. Sustainable, 1(2), 222. https://doi.org/10.30651/stb.v1i2.10653

Mardiasmo. (2006). Perpajakan (Revisi 2006). Andi.

Messier, & Quilliam. (1992). The effect of accountability on judgment: development of hypotheses for auditing‖, Auditing: A Journal of Practice & Theory. 11.

Mulyadi. (2011). Sistem Perencanaan dan Pengendalian Manajemen. Salemba Empat.

Rahajeng, M. (2021). Pengaruh Work-life Balance terhadap Produktivitas Kerja Karyawan di DKI Jakarta Melalui Variabel Intervening Kepuasan Kerja. Institut Bisnis dan Informatika Kwik Kian Gie.

Robbins, S. (1996). Perilaku Organisasi (7th ed.). Prehallindo.

Sangadah, L. (2022). Pengaruh Akuntabilitas Auditor, Independensi Auditor, Dan Profesionalisme Auditor Terhadap Kualitas Audit. Owner, 6(2), 1137–1143. https://doi.org/10.33395/owner.v6i2.636

Sari, F. (2022). Pengaruh Independensi, Akuntabilitas, Dan Objektivitas Terhadap Kualitas Audit. Universitas Santa Dharma Yogyakarta.

Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta. CV.

Tetlock, P. E. (1983). Accountability and complexity of thought. Journal of Personality and Social Psychology, 45(1), 74–83. https://doi.org/10.1037/0022-3514.45.1.74