Proceedings of 8th Asia-Pacific Business Research Conference
9 - 10 February 2015, Hotel Istana, Kuala Lumpur, Malaysia, ISBN: 978-1-922069-71-9
How Acculturation Audit Quality Measures To Improve The Quality of Audit?
Syahril Djaddang, M.Ardiansyah Syam, Pujiharto and Shanti Lysandra
This study investigates the impact of audit actions characteristics proxied by auditor’s
competence, independence and professionalism on audit quality mediated by acculturation as
part of audit planning. Stakeholder theory as theoretical basis of this study argued that as
company growing larger, it would need to demonstrate accountability and responsibility to
broader scope which was not limited only to the shareholders. Therefore, management and
stakeholders should develop an integrated relationship and this requires auditable financial
information.
The unit of analysis in this study is the auditor who actively works in audit firm located in South
Jakarta. Samples were taken from 50 auditors of five audit firms in South Jakarta, accounted
for 10 auditors of each audit firm. Hypotheses were tested using an analytical tool Structural
Equation Modeling SEM-PLS with WarpPLS program 4.0, a variance or component-based
structure equation modeling.
The results of this study show that acculturation audit planning played as full mediation in the
relationship between competence action and audit quality (H2b), since direct relationship of
those two variables were not significant. Furthermore, acculturation audit planning was partially
mediated the effect of professionalism action toward audit quality (H6b), although it failed to
find mediating role in the relationship between independence action and audit quality (H5b).
Acculturation audit planning has positive effect on audit quality (H4).
The finding indicates that acculturation plays important role in increasing audit quality and
auditor should conductthe audit planning acculturati on measures to improve the competence
and professionalism in public accounting measures in Indonesia and particularly in South
Jakarta. The implications of this researc has a means of improving the quality ofthem selves
aspractitioners of a risk-based audit oft he financial statements under the ISA, asthought being
given to improving the quality ofthe practice of attestation and non-attest services in public
accountingandasa means for themanagement ofthe companyin setting company policyrelating
to the assignment of the independent auditors.
Keywords: Acculturation, Competence, Independence, Professionalism, Audit Quality.
I. Introduction
International Financial Reporting Standards (IFRS) issued by the International Accounting
Standards Board (IASB) and the Financial Accounting Standards Board (FASB) that
acculturative states that there are two characteristics that should be implied in the financial
statements published by the company that is relevant (relevance) and reliable (reliable).
However, it is not easy, because there are obstacles in the second measuring these
characteristics by the users of financial statements information. To overcome these problems
requires the services of a third party that is independent auditors acculturation behavior, which
aims to provide a guarantee (assurance) to stakeholders that the financial statements prepared
by the company are relevant and reliable, because it can increase the confidence of
stakeholders.
Quality auditors are important in preparing qualified audit report, because with good quality
auditors can generate audit reports that can be trusted (reliable) and the basis for decision
making. Likewise, poor
___________________________________________________________________________________
Syahril Djaddang, Economic and Business at Diponegoro, University in Semarang, Indonesia
M.Ardiansyah Syam, Economic and Business at Diponegoro, University in Semarang, Indonesia
Pujiharto, Economic and Business at Diponegoro, University in Semarang, Indonesia
Shanti Lysandra, Economics and Business, Pancasila University, Jakarta
Proceedings of 8th Asia-Pacific Business Research Conference
9 - 10 February 2015, Hotel Istana, Kuala Lumpur, Malaysia, ISBN: 978-1-922069-71-9
audit quality can have a systemic impact on the survival of a company. Besides the widespread fears of a
financial scandal, can reduce public confidence in audited financial statements and the public accounting
profession. Enron company that ranks seventh of five hundred of the leading companies in the United
States, went bankrupt with debts left almost to USD 31.2 Billion, the company manipulate its financial
statements with a record profit of $ 600 million, and the fictitious financial statements are supported by
the firm Andersen. Finally Enron and Andersen Firm accused of criminal offenses related to the Enron
bankruptcy. This lack of independence Public Accounting Firms Andersen impact on audit quality is
poor and the firms is closed down by the Government of the United States. The case shows, poor quality
audits can result in systemic social environment. And prove that the act of competence, independence,
and professionalism is needed by auditors in performing their duties.
Subiyanto (2012:86) describes the auditor should have independence in auditing measures and express
their views and ideas in accordance with the auditing profession and implement standards that
acculturative. Mikhail Edwin Nugraha (2012) acculturation measures independence and professionalism
no significant positive effect on audit quality, while the action competence positive effect on audit
quality. Lie David and Gunawan (2012) Independence of action, competence, and integrity does not
significantly affect the quality of the audit. While the act of objectivity and professionalism significantly
affect audit quality.
Audit planning as the first step in the audit procedure, as described in Field Work Standards on auditing
standards. Audit planning can explain the relationship between competence, independence, and
professionalism on audit quality is positive (interconnected) or negative (unrelated). Is it true
competence, independence, and professionalism when applied in the field can improve the quality of
audits. The above description is explained that in order to improve the quality of the audit of the financial
statements of a company, an auditor must have a proxy for audit quality measures with measures of
independence, competence and professionalism. The purpose of this research was to determine the
quality of acculturation audit actions such as competence, independence and professionalismto achieve
audit quality is mediated by the audit planning
II . LITERATURE REVIEW
A. Theory of Stakeholders
Business development in the modern era requires the company to pay more attention to all stakeholders,
and is not limited only to the shareholders. This is in addition to an ethical demand, is also expected to
bring economic benefits and maintain continuity of business enterprise. From the perspective of the
relationship between the company and all stakeholders this stakeholder theory is then developed.
Stakeholders term first introduced by Stanford Research Institute ( RSI ) in the year 1963. Until Freeman
developed a theoretical exposition of the stakeholders in the year 1984 in his work entitled Strategic
Management: A Stakeholder Approach. Freeman defines that a stakeholder group or individual who can
affect or is affected by the achievement of the goals of an organization.
Warsono et al. (2009:17) argued that the basis of stakeholder theory is that the company has become very
large, and causes people to become so pervasive that companies need to carry out their accountability to
the various sectors of society and not just to shareholders alone. Assumptions stakeholder theory
constructed in this study on the basis of the statement that the company developed into a large and need
to demonstrate accountability and responsibility more broadly and is not limited only to the shareholders.
This means, management and stakeholders to form an integrated relationship and require auditable
financial information.
Proceedings of 8th Asia-Pacific Business Research Conference
9 - 10 February 2015, Hotel Istana, Kuala Lumpur, Malaysia, ISBN: 978-1-922069-71-9
B. Audit Planning and Audit Quality
1. Audit Planning
Generally Accepted Auditing Standards, SA Section 311 paragraph 1 (SPAP,2009: 311.1) declared the
first Field Work Standards require that " The work must be planned well and if used assistants to be
properly supervised ". SA Section 311 paragraph 3 (SPAP, 2009: 311.1 ) states that " audit planning
includes the development of an overall strategy implementation and the expected scope of the audit . The
nature, extent, and timing of planning varies with the size and complexity of the entity, the experience of
the entity, and knowledge of the business entity ".
Audit planning contained in Q Network Audit Guidelines ( Basyiruddin and Wildfire, 2012: 30-1 / 11 )
states " Planning the audit is performed procedures after the proposal is approved or audit engagement
has been signed and is a bridge to employment testing. Audit plan includes the development of an overall
strategy implementation and scope of the audit was expected". Professional standards of public
accountants (SPAP) SA Section 311 of the Planning and Supervision paragraph 3 (SPAP, 2009: 311.1).
2. Audit Quality
Nataline (in Gunawan, 2012:45) states that audit quality is " the combined probability of an auditor to be
able to find and report the irregularities that occurred in the client's accounting system in which the audit
is proxied by the reputation and the number of clients who owned Public Accounting Firms ". According
Chistiawan (in Purnomo, 2012: 9) states that " an understanding of audit quality is also based on the
suitability of the financial statements by management with the provisions of generally accepted
accounting principles " .
Quality audits relating to auditor possibility to locate and determine the irregularities that occurred in the
client's accounting system and reported in the audited financial statements, where the auditors in
performing their duties based on the auditing standards and codes of conduct relevant public accountant.
C. Acculturation Quality Audit action against Audit Planning
Acculturation is a social process that arises when a group of people with a particular culture is faced with
elements of a foreign culture. Foreign culture was gradually accepted and processed into its own culture
without causing a loss of cultural elements of the group itself (Wikipedia, 2014). Acculturation Quality
audit action is implicitly manifest in the competence of auditors is " auditors with sufficient knowledge
and experience and can explicitly perform the audit objective, accurate, and thorough " (Slamet,
2011:103 and Djaddang, 2014). Ariyanto and Teak ( in Purnomo, 2012: 9) states " The work experience
of an auditor will support the skills and speed to finish its work so that the error rate will be reduced ".
So competence is a combination between the maturity of the work (ability), psychological maturity
(volition), and work experience which can guide the behavior yourself. Nugraha (2012 : 57) says action
independence " auditor is an independent party that regardless of the interests of clients and other parties
with an interest in the financial statements that can not be influenced by any party " . Mulyadi ( Badjuri
2012: 122 ) defines independence " as a mental attitude that is free of influence, not controlled by the
other party, does not depend on others ". Agusti and Daughter (2013 : 6) says " Professionalism is a
responsible attitude towards what has been assigned to him ". Sinaga (2012 : 2) argues " As
professionals, CPAs acknowledges its responsibility to society, to the client and to peers, including to
behave in a respectable, though this is a personal sacrifice".
D. Hypothesis
Based on the framework described above, then formulate hypotheses, the following :
H1 : Competence has a positive influence on audit planning .
H2a : The act of Independence has a positive influence on audit planning .
H2b : The act of Independence has a positive influence and not directly on audit quality.
Proceedings of 8th Asia-Pacific Business Research Conference
9 - 10 February 2015, Hotel Istana, Kuala Lumpur, Malaysia, ISBN: 978-1-922069-71-9
H3 : Professionalism measures have a positive impact on audit planning .
H4 : Audit planning has a positive impact on audit quality .
H5a : Competence action has a positive and direct effect on audit quality .
H5B :Competence measures have a positive effect and not directly on audit quality .
H6a : Professionalism action has a positive and direct effect on audit quality .
H6b : Professionalism measures have a positive effect and not directly on audit quality
E. Empirical Research Framework
Figure 2.1
Empirical Research Framework
Source : Data processed by researchers, 2014
Specification :
X1 = Action Competence ; X2 = act of Independence ; X3 = Action Professionalism
Y1 = Audit Planning ; Y2 = Quality Audit
III . THE METHODOLOGY AND MODEL
A. Design Research
The design used in this study is an experimental research, the research carried out to test the hypothesis
by using questionnaires were tabulated to be processed using SEM - PLS program WarpPLS version 4.0
and SPSS version 21. This study describes the effect of audit quality proxy measures with action
competence, independence and professionalism of the audit planning, audit planning and the effect on
audit quality, and measure the relationship between measures of competence, independence and
professionalism with quality audit by making the audit planning as a mediating variable
1. Population and Sample
The population in this study were all auditors who work actively in Public Accounting Firm in South
Jakarta. Samples were taken was 50 auditors from five Public Accounting Firm in South Jakarta, or 10
auditors of each audit firms.The sampling technique to minimize sampling error, ie by simple random
sampling, the technique is simple random sampling with random manner or by lottery. While the unit of
analysis in this study is the auditors who work actively in Public Accounting Firm in South Jakarta. This
Proceedings of 8th Asia-Pacific Business Research Conference
9 - 10 February 2015, Hotel Istana, Kuala Lumpur, Malaysia, ISBN: 978-1-922069-71-9
study focuses on the processing of completed questionnaires respondents (auditor) and then used as
research data.
2. Data Analysis Techniques
This study uses an analytical tool Structural Equation Modeling SEM with WarpPLS 4.0, is the variance
or component -based structure equation modeling (WarpPLS) is used to test the hypothesis.This analysis
tool has several advantages, namely designed to be able to solve problems such as small sample size, the
data were not normally distributed as multivariate, the existence of missing value, and any problems
multicoloniarity between exogenous variables.Ghozali and southern
(2014: 53 ) states that the stage of the analysis model using SEM with WarpPLS at least have to pass
through five stages of the process as follows :
a. Conceptualization Model
The direction of causality between the hypothesized constructs defined by indicators forming latent
constructs must be determined whether in the form of reflective or formative. This research indicator
forming shaped formative latent constructs, constructs with formative indicators assume that each
indicator defines or describes the characteristics of the construct domain.
b . Determine the Method of Analysis Algorithm
WarpPLS 4.0 Program provides four options algorithm analysis method, namely Warp4 PLS regression,
PLS regression Warp2, PLS regression and Robust Path Analysis.Algorithm method that will be used in
this research is Warp4 PLS regression with the number of resamples the data that will be used by 50.
c . Specifies the Resampling Method
WarpPLS 4.0 Program provides three options namely bootstrapping resampling methods, jackknifing,
and blindfolding. Resampling method chosen depends on the sample size and the presence of
outliers.Resampling methods that will be used in this research is bootstrapping, ie only using the
algorithm that creates a number of subsample (resample) by a method known as sampling with
replacement (resampling with replacement).
d . Evaluation Model
SEM using WarpPLS 4.0 program can be done by assessing the results of the measurement model (
measurement model). If the latent variables using reflective indicators, then through confirmatory factor
analysis ( Confirmatory Factor Analysis - CFA ) to test the validity and reliability of latent constructs.
Whereas if the latent variables using formative indicators, then using a significance value of t statistics or
p-value. Conversion Flowchart into EquationWarpPLS SEM method in this study is shown by the
following equation :
Structure equation I:
Y1 = β1X1 + β2X2 + β3X3 + ɞ ( 1 )
Y2 = β1X1 + β2X2 + β3X3 + β4Y1 + ɞ ( 2 )
Specification :
Y1 = Audit Planning
Y2 = Quality Audit
Proceedings of 8th Asia-Pacific Business Research Conference
9 - 10 February 2015, Hotel Istana, Kuala Lumpur, Malaysia, ISBN: 978-1-922069-71-9
X1- X4 = Action Competence, Independence, and Professionalism
β1 - β4 = Coefficient
3. Hypothesis Testing Techniques
a . Mediation Test Method SEM WarpPLS with VAF
This method is different from the approach Sobel method above. VAF is a measure of how much the
variable mediator are able to absorb a significant direct effect earlier than the model without mediation.
VAF method can be calculated by using the formula VAF, as follows :
Specification :
Lane A = Relationship between X1Y1, X2Y1, and X3Y1
Lane B = Relationship between Y1Y2
Lane C = Relationship between X1Y2, and X3Y2
The following are the conclusions from the results of VAF (Ghazali and Latan, 2014: 218), as follows :
1). If the VAF values above 80%, it indicates the role of Y1 as mediation (full mediation).
2). If the VAF values between 20% - 80%, then it shows the role of Y1 as mediation part (partial
mediation ).
3). If the VAF values below 20%, it indicates the role of Y1 almost no mediation effect.
b . Fit Model Test Indicate and P Value
Fit Model Test Indicate and P Value displays the results of three indicators of fit, ie Average Path
Coefficient (APC), Average R - Squared (ARS) and Average Variance Inflation Factor (AFIF). Test P Value gives two results as well, which is to take a decision whether H0 is rejected or accepted, as well as
providing information about the chances of the events mentioned in H0. P-Value is given to indicators of
APC and ARS are calculated with estimation resampling and Bonferroni corrections like . Evaluate
whether the model fit (accepted or rejected) by the data is as follows :
1) The p-value for the APC and ARS should be less than 0.05, then H0 is accepted or significant.
2 ) AVIF as an indicator of multicollinearity should be less than 5 , then AVIF has met the criteria of
goodness of fit.
IV . THE FINDINGS
1. Description of Research Variables
Questionnaire instrument used in this study consisted of 5 competence action variable, ie the variable
competence, independence, professionalism, audit planning and audit quality. Overall variables used
using 10 questions, bringing the total to 50 questions questions.
An overview of the study variables are presented in Table 4.6 which shows the range of theoretical and
actual figures, such as the average value (mean), standard deviation, the lowest value (minimum), and the
highest value ( maximum).
Proceedings of 8th Asia-Pacific Business Research Conference
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Table 4.1
Variable Descriptive Statistics Research
Variabel
N
Minimum
Maximum
X1
50
1
5
X2
50
2
5
X3
50
1
5
Y1
50
2
5
Y2
50
2
5
Valid (N)
50
Source : Primary data were processed ( 2014 )
Specification :
X1 = Action Competence
X2 = act of Independence
X3 = Action Professionalism
Y1 = Audit Planning
Y2 = Quality Audit
Mean
4,21
4,28
4,01
4,25
4,28
Standar
Deviation
0,730
0,705
0,875
0,631
0,586
Based on Table 4.1, the study variables can be explained as follows :
a. Competence action (X1)
Figures range and the actual value for the variable competence, has a minimum value of 1, the maximum
value of 5, the average value (mean) of 4.21, and a standard deviation of 0.730 The average value worth
4.21 shows a high value means the action competence in South Jakarta on Public Accounting Firmis
pretty good.
b . Independence Measures (X2)
Figures range and actual values for the independent variables, has a minimum value of 2, the maximum
value of 5, the average value (mean) of 4.28, and a standard deviation of 0.705. The average value worth
4.28 shows a high value means the independent level in South Jakarta on Public Accounting Firmis pretty
good.
c . Professionalisme Action (X3)
Figures range and actual values for the variables of professionalism , has a minimum value of 1, the
maximum value of 5, the average value (mean) of 4.01, and a standard deviation of 0.875. The average
value worth 4.01 shows a high value means that the level of professionalism in South Jakarta on Public
Accounting Firmis pretty good.
d . Audit Planning ( Y1 )
Figures range and actual values for the variables of audit planning , has a minimum value of 2 , the
maximum value of 5, the average value ( mean) of 4.25 , and a standard deviation of 0.631. The average
value worth 4.25 shows a high value means that the level of audit planning in South Jakarta onPublic
Accounting Firm pretty good.
e . Quality Audit ( Y2 )
Figures range and the actual value to the variable quality of the audit, has a minimum value of 2, the
maximum value of 5, the average value ( mean ) of 4.28, and a standard deviation of 0.586. The average
Proceedings of 8th Asia-Pacific Business Research Conference
9 - 10 February 2015, Hotel Istana, Kuala Lumpur, Malaysia, ISBN: 978-1-922069-71-9
value worth 4.28 shows a high value means that the level of audit quality in South Jakarta on Public
Accounting Firm is pretty good.
2. Hypothesis Test Results
a. Mediation Test with SEM WarpPLS
The result of mediation by SEM WarpPLS pemgujian 4.0 in this study is used to determine the
relationship between the independent variables, namely competence, independence, and professionalism
of the audit planning and audit quality as the dependent variable. The results of the analysis of SEM
models are WarpPLS follows :
Figure4.1
Hypothesis Test Results with Full Mediator
Source : Primary data were processed (2014)
Figure 2.1 above shows the causal relationships between variables, where competence variable (X1),
independence (X2), and professionalism (X3) is an exogenous variable and audit planning (Y1) and audit
quality (Y2) is an endogenous variable.
b . Test Model Fit and P - Value
Test results Model Fit and P - Value in this study is used to determine the magnitude of the coefficient
and the significant level of competence causality (X1), independence (X2), and professionalism (X3) on
audit planning (Y1) and audit quality (Y2) is as the following :
Tabel 4.2
Test Results Model Fit and Quality Indicators
Average Path Coefficient (APC) = 0.00023, P<0.001
Average R-Square (ARS)
= 0.257, P=0.296
Average blok VIF (AVIF)
= 1.146, Good if < 5
Source : Primary data were processed ( 2014)
In table 4.2 above it can be seen that the variable block Average value of VIF (AVIF) = 1.146, Good if <
= 5, ideally < = 3.3. This shows that APC and ARS is acceptable, then the model is set up research could
be used to predict the effect of acculturation quality audit actions mediated audit planning to audit quality
Proceedings of 8th Asia-Pacific Business Research Conference
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Tabel 4.3
Test Results Path Coefficients and P - Value
Direct Effect
Path
Koefisien
P-Value
X1Y1
-0,187
0.233
X2Y1
-0,213
0.143
X3Y1
0,431
0.004*
Y1Y2
0,327
0.009*
X1Y2
0,156
0.143
X3Y2
0,077
0.363
Source : Primary data were processed ( 2014 )
Specification :
X1, X2, X3 = Action Competence, Independence, Professionalism
Y1 = Audit Planning ; Y2 = Quality Audit ; * Significant = 0:01 ( 1 % )
WarpPLS output is a variable that has been standardized (standardized variables) so that it can be
interpreted that the first variation of the standard deviation of competence cause variations 0.233 standard
deviations audit planning, one variation of the standard deviation of the independence cause variations in
the standard deviation 0.143 planning the audit, 1 standard deviation variation of professionalism cause
0.004 standard deviations of audit planning.
c . Test Single - Mediator
To determine the significance of indirect and total effects will appear results as follows :
Tabel 4.4
Test Result -Path Indirect Effects
Indirect effects for paths with 2 segments
-----------------------------X1
X2
X3
Y1
Y2
X1
X2
X3
Y1
Y2
-0.061 -0.069 0.141
P values of indirect effects for paths with 2 segments
-----------------------------X1
X2
X3
Y1
Y2
X1
X2
X3
Y1
Y2
0.209 0.160 0.040
Effect sizes of indirect effects for paths with 2 segments
-----------------------------X1
X2
X3
Y1
Y2
X1
X2
X3
Y1
Y2
0.010 0.010 0.035
Proceedings of 8th Asia-Pacific Business Research Conference
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Source : Data processing ( 2014 )
d . Mediation Test Method SEM WarpPLS with VAF
Test results Mediation SEM WarpPLS with VAF method in this study is used to measure how much the
variable mediation able to absorb a significant direct effect earlier than the model without mediation.
Here are the results of the mediation test :
1 ) Competence  audit planning  audit quality
Figure 4.2
Analysis Model VAF WarpPLS with Method I
c
a
b
Source : Primary datawere processed ( 2014 )
VAF I
=
=
=
=
-0,645 rounded 0
Based on the above calculation shows that the value of VAF I is -0.645 ( rounded to zero ) , we conclude
that there is no mediating effect between competence , audit planning and audit quality .
2 ) Independence  Audit Planning  Audit Quality
Figure 4.3
Analysis Model VAF WarpPLS with Method II
Source : Primary data were processed ( 2014 )
Proceedings of 8th Asia-Pacific Business Research Conference
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VAF II
=
=
=
1 atau 100 %
=
Based on the above calculation, VAF II shows that the value of 1, we conclude there is mediation (full
mediation ) between competence, audit planning and audit quality.
3 ) Professionalism  Audit Planning  Audit Quality
Figure 4.4
Analysis Model VAF WarpPLS with Method III
c
a
b
Source : Primary data were processed (2014)
VAF III
=
=
=
=
0,647 atau 64,7 %
Based on the above calculation shows that the value of VAF III of 0.647, we conclude that there is a
partial mediator (partial mediation) between competence, audit planning and audit quality. The following
is a summary of the test Mediation SEM WarpPLS with Model VAF, the following :
Table 4.5
Summary Analysis Model with Model VAF WarpPLS
Path
Test Result
VAF
Type Mediation
X1Y1Y2 -0,645
0
No Mediation
X2Y1Y2 1
100 %
Full Mediation
X3Y1Y2 0,647
64,7%
Partial Mediation
Source : Primary data were processed ( 2014 )
Proceedings of 8th Asia-Pacific Business Research Conference
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B. Discussion
The results of this study can be summarized in Table 4.13, as follows :
Table 4.6
Summary Results of Hypothesis Testing
No
1
2
3
4
5
6
7
8
9
Relation
X1Y1
X2Y1
X2Y1Y2
X3Y1
Y1Y2
X1Y2
X1Y1Y2
X3Y2
X3Y1Y2
Hipothesys
H1
H2a
H2b
H3
H4
H5a
H5b
H6a
H6b
P Value
0.233
0.143
0.143+0,01
0.004
0.009
0.143
0.233+0,01
0.363
0,01+0,01
VAF
1
-0,645
0,647
Result
Rejected
Rejected
Full Mediation
Accepted
Accepted
Rejected
No Mediation
Rejected
AcceptedPartial
Mediation
Source : Primary data were processed ( 2014 )
Based on table 4.6, a summary of the statistical t test of the hypothesis. The following is a summary
explanation of the results of the hypothesis testing, as follow :
1. Acculturation Measures Against Competence Audit Planning ( X1Y1 )
The results of this study do not support the first hypothesis stating " Competence measures have a
positive impact on audit planning " . Based on the hypothesis testing results obtained signikansi value
(coefficient) of -0.187 and P - value of 0.233 Value shows H1 and H0 is rejected acceptable so that it
can be concluded that negatively affect the competence of audit planning . Coefficient of competence
shows that there is a negative relationship with the audit plan . It is described that the auditors who
have high competence tend to run the audit plan with no good. Knowledge of audit can be measured
from the formal education pursued by an auditor. Formal education does not practice how to make
decisions in the face of problems. Planning the audit done by direct surveys in the field, so it is not
stated in formal education. Experienced auditors have a better understanding than auditors who do not
have experience .
The results of this study are not consistent with research Mikhail Nurgraha Edwin (2012), which states
that the act of competence has a positive influence on the audit process.
2. Acculturation Measures Against Independence of Audit Planning ( X2Y1 )
The results of this study do not support the second hypothesis (H2a) which states " The independence
of action has a positive effect on audit planning " . Based on the hypothesis testing results obtained
signikansi value (coefficient) of -0.213 and P - value of 0.143 Value shows H2a acceptable H0 is
rejected and thus it can be concluded that the actions negatively affect the independence of the audit
planning . Coefficient of independence shows that there is a negative relationship with the audit plan.
It is described that the independence of auditors who have attitudes tend to run with the audit planning
is not good.
Proceedings of 8th Asia-Pacific Business Research Conference
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Auditor independence relates to the individual practitioner's ability to maintain appropriate behavior/
inappropriate in planning the audit program, maintain its performance when conducting verification,
and prepare a report. The auditor should have independence in conducting the audit and express their
views and ideas in accordance with applicable auditing standards. These results are consistent with
research Achmad Badjuri (2012) which states that the action does not affect the independence of the
audit process.
3. Acculturation Measures Against Independence of Audit Quality Indirectly
( X2Y1Y2 )
The results of this study do not support the second hypothesis ( H2b ) which states " The independence
of action has a positive effect and not directly on audit quality ". Based on the results of hypothesis
testing significance value (coefficient) of 0.114 and the value of the P - Value for 0153 shows H2b H0
is rejected and acceptable to test mediation with metodei VAF generate a value of 1, it can be
concluded that the effects are mediated acculturation (full mediation) audit planning in action
competence to audit quality.
4. Acculturation Measures Against Professionalism Audit Planning (X3Y1 )
The results of this study support the third hypothesis stating " Professionalism actions have a positive
impact on audit planning ". Based on the hypothesis testing results obtained signikansi value
(coefficient) of 0.431 and P - Value value of < 0.01 is indicated H3 H0 is accepted and rejected so that
it can be concluded that the level of professionalism positive effect on audit planning. Coefficient of
professionalism shows that there is a positive relationship with the audit plan. It is described that the
auditors who have a high level of professionalism of the audit planning tends to run well.
A professional auditor will always strive to achieve the best results in everything he was doing . This
study also indicates that the auditor must always uphold the principles of integrity that required him to
have a personality that is based on the elements of honesty , courage , wisdom, and is responsible for
building public trust and a reliable basis for decision making . These results are consistent with
research Achmad Badjuri ( 2012) which states that the integrity and professionalism actions affect the
audit process
5. Acculturation Measures Against Audit Quality Audit Planning ( Y1Y2 )
The results of this study support the hypothesis that the four states “ actions Audit Planning has a
positive impact on audit quality ". Based on the hypothesis testing results obtained signikansi value
(coefficient) of 0.327 and P - Value value of < 0.01 is indicated H4 accepted and H0 is rejected so that
it can be concluded that the audit planning positive effect on audit quality. Coefficient of planning the
audit shows that there is a positive relationship with audit quality. It is described that the auditors who
audit planning attitudes tend to have a good audit quality.
Audit planning is an activity that must be carried out by the audit team before the examination client's
financial statements ( auditing ) are arranged in SPAP SA Section 311.1 . However, planning the audit
carried out not only because it is the obligation prior to carrying out the audit process , but rather in
terms of the importance and benefits of audit planning itself in the audit process, as well audit
planning can improve audit quality . These results are consistent with studies of Muhammad Zacky (
2012) which states that the audit planning is a very important step in the process of auditing the audit
to obtain good results .
Professionalism affect the audit process .
6. Competence Acculturation Measures Directly on the Quality Audit ( X1Y2 )
Proceedings of 8th Asia-Pacific Business Research Conference
9 - 10 February 2015, Hotel Istana, Kuala Lumpur, Malaysia, ISBN: 978-1-922069-71-9
The results of this study do not support the hypothesis fifth (H5a) which states " Measures of
Competence has a positive and direct effect on audit quality " . Based on the hypothesis testing results
obtained signikansi value (coefficient) of 0.156 and the value of the P - Value of 0.143 shows H5a
acceptable H0 is rejected and thus it can be concluded that the competence negatively affect audit
quality. Coefficient of competence shows that there is a negative relationship with audit quality. It is
described that the auditors who have high competence tend to have audit quality is not good.
Auditors are required to maintain the quality of the good, so that Indonesian Institute of Certified
Public Accountants (IAPI) develop audit procedures in carrying out their professional duties stated in
Schedule set forth in Generally Accepted Accounting Standards (SPAP). Based on these demands of
their new work as an auditor simply follow the procedures that have been shown, so that the
experience and knowledge of audit (an indicator of competence) is not required.
The results of this study are not consistent with research Lilian Ardini (2010), and Restu Agusti &
Nastia Daughter Earth (2013) which states that competence has a positive effect on audit quality.
However, the results of this study in accordance with the research Lie David Gunawan (2012) which
states that the action has no competence significant influence on audit quality .
7. Acculturation Measures of Competence on the Quality Audit Indirectly
( X1Y1Y2 )
The results of this study do not support the hypothesis fifth ( H5B ) which states " Measures of
Competence has a positive influence and not directly on audit quality ". Based on the hypothesis
testing results obtained signikansi value (coefficient) of 0.140 and the value of the P - Value of 0,243
shows H5B acceptable H0 is rejected and thus it can be concluded that the action competence and
indirect negative effect on audit quality.
Test mediation with metodei VAF generates a value of -0.645 (rounded to zero), it can be concluded
that there is no effect of acculturation mediation (No. mediation) planning the audit of action
competence, audit planning to audit quality
8. Professionalism Acculturation Measures Directly on the Quality Audit
( X3Y2 )
The results of this study do not support the hypothesis sixth (H6a) which states
"Professionalism has a positive and direct effect on the Quality Audit". Based on the hypothesis
testing results obtained signikansi value (coefficient) of 0.077 and the value of the P - Value of 0.363
shows H6a acceptable H0 is rejected and thus it can be concluded that the level of professionalism
negatively affect audit quality.
Coefficient of professionalism shows that there is a negative relationship with audit quality. It is
described that the auditors who have a high level of professionalism tend to have audit quality is not
good.
Indicators of professionalism as responsibility, public interest, objectivity, and independence has no
effect on audit quality, the indicator does not guarantee the proper auditors in determining the audit
methods used. The results of this study are not consistent with research Restu Agusti and Nastia
Princess Earth (2013) which states that the act of professionalism has a positive effect on audit
quality. However, these results are consistent with studies Mikhail Edwin Nurgraha (2012) and Lie
David Gunawan (2012) which states that the action professionalism has no significant effect on audit
quality.
9. Professionalism Acculturation action on the Quality Audit Indirectly
Proceedings of 8th Asia-Pacific Business Research Conference
9 - 10 February 2015, Hotel Istana, Kuala Lumpur, Malaysia, ISBN: 978-1-922069-71-9
( X3Y1Y2 )
The results of this study do not support the hypothesis sixth (H6b) which states " Professionalism
measures have a positive effect and not directly on audit quality ". Based on the hypothesis testing
results obtained signikansi value (coefficient) of 0.758 and the value of the P - Value of 0,020 shows
H6b accepted and H0 is rejected so that it can be concluded that the professionalism and indirect
positive effect on audit quality.
Test mediation with metodei VAF generates a value of 0.647, it can be concluded that acculturation
effects are mediated in part ( partial mediation) planning the audit of the action competence to audit
quality.
V. SUMMARY AND CONCLUSION
After doing research on acculturation quality audit and audit planning actions mediate the relationship
between measures of competence, independence, and professionalism to audit quality by using SEM analysis tools can disimpulkanl WarpPLS 4.0, the following :
1. Results of testing the first hypothesis is rejected, which states that action competence negatively affect
audit planning.
2. Results of testing the second hypothesis (H2a) is rejected, the research states that actions negatively
affect the independence of the audit planning. Neither the results of the second hypothesis (H2b) is
received, the results of studies suggest that acculturation measures independence and indirect negative
effect on audit quality to the level of mediation is mediation (full mediation).
3. The third hypothesis test result is received, the results of the study stated that the act of professionalism
positive effect on audit planning.
4. The fourth hypothesis test results received, the results of the study stated that the actions of the audit
planning positive effect on audit quality.
5. The results of the fifth hypothesis testing (H5a) is rejected, the research states that action competence
and direct negative impact on audit quality. Neither the results of the fifth hypothesis (H5B) is
rejected, the results of studies suggest that acculturation measures competence and indirect negative
impact on audit quality, with no mediation effect (no mediation).
6. The sixth hypothesis testing results (H6a) is rejected, the results of the study stated that the
professionalism of direct action is not a positive effect on audit quality. While the results of the sixth
hypothesis testing (H6b) is received, the results of studies suggest that acculturation measures
professionalism and indirect positive effect on audit quality, the level of mediation is mediated in part
(partial mediation) .
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