Effect of Auditor Professionalism, Auditor Independence and

Understanding of Auditor Professional Ethics on a Public Accounting

Firm in the City of Palembang

Ira Fika Yumi, Inten Meutia, and Tertiarto Wahyudi

Universitas Sriwijaya, Palembang, Indonesia

Keywords: Auditor Professionalism, Auditor Independence, Understanding of Auditor Professional Ethics and

Performance of the Auditor’s.

Abstract: This study aims to determine the effect of auditor professionalism, auditor independence, understanding of

auditor professional ethics on performance of the auditor’s. The object of this study is all auditors working

in 8 Public Accountant Office in Palembang, as many as 38 people who made respondents. The data

required in this study were obtained through questionnaires and direct observation by all auditors in the

public accounting firm in Palembang to obtain information for the completeness of the required data.

Analysis of the data obtained is done by using multiple linear regression analysis. Results of these studies

explain that the simultaneous variables influence the auditor professionalism, auditor independence and

understanding of auditor professional ethics of 70.9%, while the remaining 29.10% is determined by other

variables is not examined. Meanwhile in partial auditor professionalism impact of 72.5%, an auditor

independence gives the effect of 64.5%, understanding of auditor professional ethics to give effect by 48.5%

to determine the performance of the auditor’s of the public accountant's office in the city of Palembang.

1 INTRODUCTION

The emergence and development of the public

accounting profession in a country is in line with the

development of companies and various forms of

corporate legal entities. If companies in a country

develop very rapidly so that they do not only need

capital from their owners, but begin to require

capital from creditors, and if various companies take

the form of limited liability companies whose capital

comes from the public, public accounting services

are needed and developed. The profession of public

accountants or public accountant office auditors

plays an important role in the development of global

business today (Deasy, 2002). Public accountants as

professional practitioners can provide attestation

services, which consist of audit services,

examinations, reviews and other attestation services,

as well as non-attestation services, consisting of tax

services, consulting, management (management

advisory services) , accounting or bookkeeping

services. Attestation is a written statement or

consideration about whether the assertion or written

statement of a business unit is appropriate (in all

material respects) to the established criteria

(Jakfarudin, 2001). Mulyadi (2009) states that the

public accounting profession is a public trust

profession. From the public accounting profession,

the public expects a free and impartial assessment of

the information presented by company management

in financial statements. The public accountant

profession is responsible for raising the level of

reliability of the company's financial statements, so

that the public obtains reliable financial information

as a basis for decision making. Norika (2004) states

that the information presented in the form of reports

can be used as a basis for decision making, the

accounting department is required to be able to

present relevant, accurate and timely information.

The position of a public accountant as an

independent party that gives an opinion of fairness

to the financial statements begins to be questioned

moreover after being supported by evidence of

increasing lawsuits against the accounting firm.

Lack of auditor independence and rampant

manipulation.

330

FIka Yumi, I., Meutia, I. and Wahyudi, T.

Effect of Auditor Professionalism, Auditor Independence and Understanding of Auditor Professional Ethics on A Public Accounting Firm in The City of Palembang.

DOI: 10.5220/0008439903300338

In Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2018), pages 330-338

ISBN: 978-989-758-387-2

Corporate accounting makes the trust of users of

financial statements question the existence of public

accountants as independent parties. Whereas the

accounting profession has an important role in

providing reliable financial information for the

government, investors, creditors, shareholders,

employees, debtors, as well as for the public and

other interested parties (Wibowo, 2009). As a

supporting success in carrying out its duties and

functions properly, it is necessary to have a good

and quality auditor performance. The auditor's

performance is the ability of an auditor to produce

findings or results of the examination of the audit

activities on the management and financial

responsibilities carried out in an examination team

(Yanhari, 2007). The term performance is often used

to refer to achievements or success rates achieved by

individuals or groups of individuals in carrying out

work.

Conditions of work that are less conducive affect

the performance of the auditor, so as to influence

public trust in public accountants as an independent

party in auditing financial statements. Accounting

scandals of major companies in America such as

Enron, Global Crossing, WorldCom, Microstrategy,

Adelphia, PNC Financial Service, and Rite Aid

almost all involve large public accounting firms such

as The Big Five. Middle-class KAP is also not

spared from these problems, such as RSM Salustro

Reydel in France who made a mistake when

conducting an audit of Vivendi Universal. In

Indonesia the same thing happened in the case of

PT. Kimia Farma Tbk., Namely the occurrence of

overstated net income per 31 December 2001. At

least this has become a joint learning for the

development of the auditor profession in Indonesia

to further improve their performance (Wibowo,

2009).

Wibowo (2009) states that individual

performance (organizational performance) has a

very close relationship. The achievement of

organizational goals cannot be separated from the

resources of the organization. Human resources in a

Public Accountant Office (KAP) is one very

important aspect in an organization, so it can be said

that the performance of a Public Accountant Office

(KAP) is very much determined by the performance

of its auditors. Auditor performance is a work

embodiment carried out in order to achieve better or

more prominent work towards the achievement of

organizational goals (Fanani et al., 2008)

one of the criteria for professionalism is the

timeliness of submitting audit reports. The

timeliness of companies in publishing financial

reports to the general public and the Financial

Services Authority (OJK) also depends on the

auditor's timeliness in completing the audit work.

This timeliness is related to the benefits of the

financial statements themselves. The difference in

the date of the financial statement with the date of

the audit opinion in the financial statements

indicates the length of time for the completion of the

audit work. The important thing is how to make the

presentation of the financial statements timely or not

too late and the confidentiality of information on the

financial statements does not leak to other parties

who are not competent to influence them. But if the

opposite happens, which is a delay, it will cause the

benefits of the information presented to be reduced

and inaccurate.

Givoly and Palmon (1982) state that timeliness is

related to the benefits of the financial statements

themselves. The value of the usefulness of the

information contained in the financial statements

will be of value, if presented accurately and on time,

which is available at the time needed by users of

financial statements. The value of timeliness of

financial reporting is an important factor for the

benefit of financial statements. Audit delays that

exceed the deadline for provisions will result in

delays in the publication of financial statements.

Delays in the publication of financial statements

may indicate a problem in the financial statements,

so that it requires a longer time to complete the

audit. Subekti and Widiyanti (2004) state that the

length of time the audit is completed by the auditor

is seen from the difference in the date of the

financial statement with the date of the audit opinion

in the financial statements. This time difference is

called audit delay.

Corporate accounting makes the trust of users of

financial statements question the existence of public

accountants as independent parties. Whereas the

accounting profession has an important role in

providing reliable financial information for the

government, investors, creditors, shareholders,

employees, debtors, as well as for the public and

other interested parties (Wibowo, 2009). As a

supporting success in carrying out its duties and

functions properly, it is necessary to have a good

and quality auditor performance. The auditor's

performance is the ability of an auditor to produce

findings or results of the examination of the audit

activities on the management and financial

responsibilities carried out in an examination team

(Yanhari, 2007). The term performance is often used

to refer to achievements or success rates achieved by

Effect of Auditor Professionalism, Auditor Independence and Understanding of Auditor Professional Ethics on A Public Accounting Firm in

The City of Palembang

331

individuals or groups of individuals in carrying out

work.

Conditions of work that are less conducive affect

the performance of the auditor, so as to influence

public trust in public accountants as an independent

party in auditing financial statements. Accounting

scandals of major companies in America such as

Enron, Global Crossing, Worldcom, Microstrategy,

Adelphia, PNC Financial Service, and Rite Aid

almost all involve large public accounting firms such

as The Big Five. Middle-class KAP is also not

spared from these problems, such as RSM Salustro

Reydel in France who made a mistake when

conducting an audit of Vivendi Universal. In

Indonesia the same thing happened in the case of

PT. Kimia Farma Tbk., Namely the occurrence of

overstated net income per 31 December 2001. At

least this has become a joint learning for the

development of the auditor profession in Indonesia

to further improve their performance (Wibowo,

2009).

Rick Antle in Martini (2015) states that

independence is considered an important attribute of

external auditors. Public accountants are not justified

in favor of anyone's interests. The auditor is obliged

to be honest not only to management and company

owners, but also to creditors and other parties who

place trust in the work of public accountants

(Christiawan, 2005). Auditors who uphold their

independence will not be affected by various forces

that come from outside the auditor in considering the

facts he encounters in the examination. Ideally, in

carrying out his profession, an auditor should pay

attention to and abide by the rules of professional

ethics which includes the regulation of

independence, integrity and objectivity, general

standards and accounting principles, responsibilities

to clients, responsibilities to colleagues, and other

responsibilities and practices (Satyo, 2005).

A profession must have high moral commitment

which is outlined in the form of special rules. This

rule is a rule of play in carrying out or carrying out

the profession, commonly referred to as a code of

ethics. The code of ethics must be fulfilled and

adhered to by every profession that provides services

to the community and is a tool of trust for the wider

community. It can be concluded that every

professional must obey his professional ethics

related to the services provided when it concerns the

interests of the wider community. Jati (2009) shows

the code of ethics of the Indonesian Public

Accountants Association (IAPI), the ethical rules of

the Public Accountant Compartment, the Public

Accountant Professional Standards (SPAP) and the

auditing quality control standards are good

references for auditing quality. Ethical principles

formulated by the Indonesian Public Accountants

Association (IAPI) and considered to be a code of

ethics for Indonesian accountants' behavior are (1)

responsibility, (2) community interests, (3) integrity,

(4) objectivity and independence, (5) competence

and professional conditions, (6) confidentiality, and

(7) professional behavior.

Behavioral accounting research on

professionalism, professional ethics, leadership style

and organizational culture has often been carried out

on manufacturing businesses, but it is still rarely

done in non-manufacturing companies such as

Public Accounting Firms with independent auditor

respondents. Like the previous research conducted

by Trisnaningsih (2007) conducted at the Public

Accountant Office (KAP) in East Java with

independent auditor respondents and Wibowo's

research (2009) tried to use respondents that were

different from previous studies, namely using

independent auditor respondents who worked in the

Office Public Accountant (KAP) in Yogyakarta

Special Region as an object. In the study, Wibowo

empirically proved whether auditor independence,

organizational commitment, leadership style and

understanding of good governance have a positive

effect on auditor performance. In order to support

success in carrying out its duties and functions

properly, a good and quality auditor performance is

needed.

The auditor's performance is the ability of an

auditor to produce findings or results of the

examination of the audit activities on the

management and financial responsibilities carried

out in an examination team (Yanhari, 2007). The

term performance is often used to indicate the

achievement or success rate of an individual or

group of individuals.

In this study, empirical testing will be conducted

on the influence of professionalism, auditor

independence and professional ethics on the

performance of auditors in the Public Accounting

Firm in Palembang City. In addition, to prove

whether the results of subsequent studies will be the

same or different if carried out on different

independent auditors as objects, because the

difference in location and work environment can

cause differences in mindset and perspective, values

that the auditor believes works and indirectly leads

to differences in understanding of the level of

performance produced (Martini, 2015).

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2 PROBLEM FORMULATION

Based on the research background described

above, the problem formulated in this study are:

How is the influence of auditor professionalism,

auditor independence and understanding of auditor

professional ethics jointly and partially on the

performance of auditors in the Public Accounting

Firm in Palembang City?

3 HYPOTHESIS

Based on the formulation of the problem, the

purpose of the study, and the relevant theoretical

studies or the results of previous research, the

following hypothesis can be drawn: auditor

professionalism, auditor independence and

understanding of auditor professional ethics

simultaneously and partially and positively and

significantly influence the performance of the

Auditor.

FRAMEWORK

Based on background and problems of this research,

the researchers describe the research framework as

seen in Figure 1 below

Figure 1. Framework

4 RESEARCH METHODS

This research was conducted with a quantitative

research approach, beginning with setting a goal

where this study has the aim to obtain statistical

evidence of the influence of the auditor's

professionalism component, auditor independence

and auditor professional ethics on auditor

performance. In this study, using 4 (four) variables

namely auditor performance as the dependent

variable, three independent variables namely auditor

professionalism, auditor independence and

understanding of professional ethics.

This research was conducted at a public

accounting firm in the city of Palembang which is

listed in the directory published by the Indonesian

Accountants Association in 2015, all of which are

located in Palembang City.

POPULATION AND SAMPLE

This research was conducted at the Public

Accountant Office in the City of Palembang which

was registered in the Indonesian Public Accountants

Association (IAPI) in 2015, all of which were

located in Palembang City. The population in this

study were all auditors of the public accounting firm

in the city of Palembang who were members of the

Indonesian Public Accountants Association totaling

60 people. Determination of population size in this

study refers to the opinion of Sugiyono (2008) as

follows: "population is the total number and

characteristics possessed by an object. The samples

taken in this study were determined using Yamane's

formula (Candra, 2015), namely:





(1)

N = population size

n = Minimum sample size

d = Precision specified

1 = Constant number

Based on this formula, the minimum number of

samples to be studied from a population of 60 people

is as follows:

50,37

1)1,0(60





n

= 38 people (rounding).

5 RESULTS AND DISCUSSION

Effect of Partial Auditor Professionalism

) on Auditor Performance

The partial effect of auditor professionalism (X

)

on auditor performance is determined through the

coefficient of determination (r2) whose value is

determined using a stepwise / stepwise method,

namely: KD = r2 x 100%. (Nirwana, 2005).

Auditor Professionalism

)

(Y)

Auditor Independence (X

)

(Y)

Performa

nce of the

Auditor’s

(Y)

Understanding Of Auditor

Professional Ethics and

Performance of the Auditor

)

(Y)

Effect of Auditor Professionalism, Auditor Independence and Understanding of Auditor Professional Ethics on A Public Accounting Firm in

The City of Palembang

333

Based on the analysis that has been done, the

magnitude of the partial effect between auditor

professionalism on auditor performance is explained

through the regression coefficient parameter (β1) for

the auditor's professional variable (X1) of 0.725

because the β1 price is positive then it can be

concluded that there is a positive linear influence

between auditor professionalism on auditor

performance in such a way that every auditor's

professionalism increases (increases in

effectiveness) by 100 percent will result in an

increase in audit performance by 72.5 percent.

Based on the description, it is also known that

the coefficient of determination (r2) for variable X1

is (0.725) 2 X 100% = 52.56 percent. This means

that the auditor's performance (Y) can be explained

by the auditor's professionalism variable of 52.56

percent. This means that auditor professionalism is a

factor that cannot be separated from the performance

of auditors in the Public Accountants office in

Palembang City. Auditor professionalism is an

integrated part of auditor performance. Particularly

in the conduct of examinations carried out by public

accountants in the City of Palembang.

Professionalism attitudes of auditors play a very

important role and become the basis for the

formation of auditor performance because it also

reflects: (1). Dedication to the profession is reflected

in the dedication of professionalism by using the

knowledge and skills possessed. Firmness to keep

carrying out work even though extrinsic rewards are

lacking. This attitude is an expression of total self-

esteem towards work. Work is defined as purpose,

not just as a means to an end. This totality has

become a personal commitment, so that the main

compensation expected from work is spiritual

satisfaction, then material. (2). Social obligation is

the view of the importance of the role of the

profession and the benefits gained by both the

community and professionals because of the work.

(3). Independence is intended as a view of someone

who is professional must be able to make their own

decisions without pressure from other parties

(government, clients, and not members of the

profession). Every outside intervention is considered

as an obstacle to professional independence.

Independence is measured by using. (4). Belief in

the profession is a belief that the most authorized to

assess professional work is a fellow professional, not

an outsider who does not have competence in the

field of science and their work. (5). Relationships

with fellow professions are using professional ties as

a reference, including formal organizations and

informal colleague groups as the main ideas in work.

Through this professional bond, professionals build

professional awareness. Likewise, the elements

contained in the auditor's professionalism attitude in

the Public Accountant Office in Palembang City

have been quite effective in carrying out the audit.

This is certainly an illustration of the better

performance of auditors in the Public Accounting

Firm in Palembang City.

Effect of Partial Auditor Independence

) on Auditor Performance.

Based on the calculation, it can be concluded that

the regression coefficient parameter (β2) for auditor

independence variable (X

) is 0.645, because the β2

price is positive, it can be concluded that there is a

positive linear influence between auditor

independence variables on auditor performance

variable (Y) in such a way. So that each auditor's

independence increases (increases in effectiveness)

by 100 percent will lead to an increase in the auditor

performance of 64.5 percent.

Based on the description, it is also known that

the coefficient of determination (r2) for management

risk assessment variables (X

) is (0.645) 2 X 100% =

41.60 percent, meaning that the auditor's

performance (Y) can be explained by the auditor's

independence variable (X

) 41.60 percent. This

means that auditor independence is an important

factor in improving auditor performance in the

Public Accounting Firm in Palembang City. .

This condition has a significant impact on the

auditor's impartiality to the client's financial

statements, which in turn will affect the performance

produced. Auditor independence is the main basis of

public trust in the public accounting profession and

is one of the most important factors for assessing the

quality of audit services. Independence as a mental

attitude that is free from influence, not controlled by

other parties, and not dependent on others.

Therefore, auditor independence includes the

independence of program preparation, investigative

independence, and independence of reporting is a

very decisive factor in the conduct of the audit,

resulting in good performance in the Public

Accounting Firm in the City of Palembang.

The Effect of Partial Understanding of Auditor

Professional Ethics (X

) on Auditor Performance.

Based on the calculation, it can be concluded that

the regression coefficient parameter (β3) for the

variable understanding of auditor professional ethics

) is 0.485, because the β3 price is positive, it can

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be concluded that there is a positive linear influence

between the variable understanding of auditor

professional ethics (X

) on auditor performance

variables (Y) in such a way. So that understanding

of professional ethics increases (increasing its

effectiveness) by 100 percent will lead to an increase

in auditor performance by 48.5 percent.

Based on the description it is also known that the

coefficient of determination (r2) for the variable

auditor's ethical understanding (X3) is (0.485) 2 X

100% = 23.52 percent, meaning that the auditor's

performance (Y) can be explained by the variable

understanding of the auditor's professional ethics (

X3) of 23.52 percent. This means that understanding

the auditor's professional ethics is an important tool

in supporting and improving auditor performance.

This means that understanding the professional

ethics of auditors has a significant influence on the

performance of auditors of public accountants in the

city of Palembang. Understanding of auditor

professional ethics are elements that shape the

behavior and shared values that have been agreed to

work in accordance with the norms or codes of

ethics that exist to achieve organizational goals.

Indicators of professional ethics include: personality

and professional responsibility, integrity, objectivity,

prudence and confidentiality. This indicator, if

examined closely, describes the process of public

accountant activity in Palembang City in carrying

out audits. This fact also reflects that the

understanding of the professional ethics of auditors

in public accounting offices in Palembang City is

able to create good performance. Effect of

Simultaneous Auditor Professionalism, Auditor

Independence and Understanding of Auditor's

Professional Ethics on Auditor Performance. Based

on the results of multiple linear regression analysis

(linear multiple regression) it is known that the

coefficient of determination is denoted by (R2) of

0.709 means that the auditor's performance can be

explained by auditor professionalism, auditor

independence and understanding of auditor

professional ethics derived in the model 70.9

percent, or in other words the influence of auditor

professionalism, auditor independence and

understanding of the auditor's professional ethics on

auditor performance by 70.9 percent. So the

remaining 29.10 percent is explained by other

variables (ε) which are not included in this research

model. Furthermore, based on the regression

coefficient parameter (β) for each independent

variable, namely the auditor professionalism

variable, auditor independence and understanding of

the auditor's professional ethics have partial

influence of 0.725, 0.645 and 0.485 on auditor

performance. In the form of equations can be written

as follows:

Y = 19,437 + 0,725X1 + 0,645X2 +

0,485X3

t1 count = 9.375, t2 counts = 8.799,

t3 count = 6.856 R2 = 0, 709 F count

= 237,973 Dw = 2,080

(2)

From that equation means that the auditor's

performance will increase, if auditor

professionalism, auditor independence and

understanding of auditor professional ethics are

improved. But the regression coefficient for auditor

professionalism is (0.725) greater than the regression

coefficient for auditor independence (0.645), and

understanding of the auditor's professional ethics

(0.485). This means that auditor professionalism is

more dominant in influencing the auditor's

performance in the public accounting firm in the city

of Palembang. This condition implies that auditor

professionalism is a very important aspect in

improving auditor performance, so that when

conducting an audit, the auditor remains professional

in carrying out the examination of the client's

financial statements. Based on this equation it can be

seen that the regression coefficient parameter (β) for

all independent variables is positive. This shows that

there is a positive linear influence between auditor

professionalism, auditor independence and

understanding of the auditor's professional ethics on

the performance of auditors in the public accounting

firm in the city of Palembang, so that every increase

in auditor professionalism, auditor independence and

understanding of the auditor's professional ethics,

the auditor's performance will experience increase.

The results of this study indicate that the

performance of auditors in the public accounting

firm in the City of Palembang is determined by

auditor professionalism, auditor independence and

understanding of the auditor's professional ethics.

The higher or more the role of auditor

professionalism, auditor independence and

understanding of the auditor's professional ethics,

the better the performance produced. Without the

support of auditor professionalism, auditor

independence and understanding of auditor

professional ethics are reliable and optimal, the

auditor's performance will be minimal. In the sense

that the performance of auditors in the public

accounting firm in the city of Palembang cannot be

realized in accordance with expectations. To

determine the closeness of the influence between

Effect of Auditor Professionalism, Auditor Independence and Understanding of Auditor Professional Ethics on A Public Accounting Firm in

The City of Palembang

335

auditor professionalism variables (X1), auditor

independence (X2), and understanding of auditor

professional ethics (X3) on auditor performance (Y)

used product moment correlation techniques through

the SPSS (Statistical Program for Social Science)

version 17. Interpretation of correlation values is

determined by the size of the correlation value

obtained from the results of data processing. The

size of the correlation number reflects the strong or

weak or close relationship between variables.

Based on the results of data processing that has

been carried out on 38 respondents who worked as

auditors in the public accounting firm in the city of

Palembang, obtained the value of the correlation

between the professional variable auditor (X1) of

0.556, auditor independence (X2) of 0.584, and

understanding of the auditor's professional ethics (

X3) of 0.689 for auditor performance (Y).

6 CONCLUSION

Based on the explanation and results of the

analysis and discussion in the previous chapters, the

following conclusions can be drawn:

1. Partially auditor professionalism, auditor

independence and understanding of auditor

professional ethics have a significant influence

on the performance of auditors in the public

accounting firm in the city of Palembang. This

means that an auditor who has good

performance must have auditor

professionalism, auditor independence and

understanding of the auditor's professional

ethics. Auditor professionalism attitudes,

auditor independence and understanding of

auditor professional ethics is an inseparable

part of determining optimal auditor

performance.

2. The dominant variable influencing the auditor's

performance in the Public Accounting Firm in

Palembang City is the auditor's professionalism

variable of 0.725 (72.5%). This means that the

more professional functioning of the auditor,

the information presented in the financial

statements can be relied upon, thus the auditor's

performance owned by the Public Accountant

office in Palembang City is getting better.

3. Simultaneously auditor professionalism,

auditor independence and understanding of

professional auditor ethics have a positive and

significant influence on the performance of

auditors if the public accounting firm in

Palembang City is 0.709 (70.9%).

Suggestion

1. In order to increase the contribution of the

effectiveness of auditor professionalism,

auditor independence and understanding of the

auditor's professional ethics in the public

accounting firm in the City of Palembang, it is

necessary to continuously and programmatic

development efforts by the Indonesian Public

Accountants Association (IAPI) to all auditors

and employees in the public accounting firm. in

Palembang City.

2. Public accountants to proactively participate in

conveying the weaknesses of the company's

internal control structure when conducting

audit assignments at the company.

3. For further research in order to use other

measuring instruments in conducting an

analysis of the influence of auditor

professionalism, auditor independence and

understanding of the auditor's professional

ethics on auditor performance, this research

can be compared with other analyzes.

Research Limitations

The researcher realizes that this study has several

limitations that can influence the results of research.

These limitations are as follows:

1. The instruments and questionnaires used in this

study were mostly self-developed by

researchers based on indicators about the

structure of internal control, the rest adopted

from previous research.

2. Limitations inherent in this research method

are that the researcher cannot control the

respondent's answers. On the other hand the

lack of seriousness of the respondents in

answering questions in the questionnaire and

the attitude of caring and seriousness in

answering all the questions. Subjectivity

problems from respondents can result in the

results of this study susceptible to the bias of

respondents' answers.

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