Hubungan Kompleksitas Tugas Audit dengan Kualitas Laporan Keuangan Bank   dengan Moderasi Tenur Audit

Dilla Saezana  Zunaidi

doi:10.33395/owner.v7i3.1498

Authors

Dilla Saezana Zunaidi Airlangga University, Indonesia

DOI:

10.33395/owner.v7i3.1498

Keywords:

complexity, tenure, financial reporting quality

Abstract

Auditor memiliki kompleksitas tugas yang tinggi dan rendah dalam melakukan penilain terhadap klien. Auditor mengalami kesulitan dalam membuat penilaian ketika variasi jenis informasi dan prosedur yang dilakukan terlalu kompleks. Hal tersebut membuat banyak orang mempertanyakan kemampuan auditor dalam meningkatkan kualitas laporan keuangan. Terlihat pada kasus Bank Bukopin yang memanipulasi laporan keuangannya selama lebih dari lima tahun, namun auditor tidak menemukan adanya kesalahan penyajian material. Teori keputusan perilaku digunakan untuk menguji hubungan negatif antara kompleksitas tugas audit dan kualitas laporan keuangan. Teori keputusan perilaku berfokus pada fenomena pengambilan keputusan seseorang yang berada di bawah kepastian, risiko, dan ketidakpastian yang meliputi ambiguitas dan ketidaktahuan. Penelitian ini juga menggunakan tenur audit sebagai variabel moderasi. Keputusan perilaku auditor dalam melakukan penilaian klien yang kompleks akan lebih mudah jika ada masa jabatan yang panjang. Hal ini dikarenakan auditor telah beradaptasi dengan lingkungan klien dan telah memahami permasalahan yang kompleks. Jumlah populasi dalam penelitian ini adalah 672, yang merupakan bank umum konvensional di Indonesia. Jumlah sampel yang digunakan dalam penelitian ini adalah 275, yaitu dari laporan keuangan perbankan yang terdaftar di Bursa Efek Indonesia periode 2013-2019. Regresi linier digunakan untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa terdapat hubungan negatif antara kompleksitas tugas audit dan kualitas laporan keuangan, serta tenur audit mampu melemahkan hubungan keduanya. Namun, penelitian ini menemukan bahwa jangka waktu audit menengah dan pendek tidak dapat memoderasi hubungan antara kompleksitas tugas audit dan kualitas laporan keuangan.

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