Peran Capacity Building terhadap Peningkatan Intellectual Capital Auditor Internal PTKIN di Indonesia dengan Audit Quality sebagai Variabel Intervening

Setyo Budi Hartono


The objective of this study is to measure the capacity development of PTKIN auditors in Indonesia towards Intellectual Capital by using Audit Quality as a intervening variable. Resource-based theory as the basis for IC development that affects the accountability of PTKIN. Stakeholder theory is used as the basis of PTKIN in managing Budget Implementation. The methodology uses testing on 28 PTKIN auditors with questioner and WarpPLS 5.0 as a measuring tool. From the sample test it is known that the correlation between capacity building (CB) Audit Quality (AQ) has 53% coefficient, capacity building (CB) to Intellectual Capital (IC) has 93% coefficient, Audit Quality (AQ) significant to Intellectual Capital with coefficient -16 % And not significant, and the capacity building (CB) of Intellectual Capital (IC) with Audit Quality (AQ) as the mediation variable has coefficient - 80% and has no effect on VAF 10%. There is no factor influencing Intellectual Capital with Audit Quality as mediation variable to capacity building (CB). Intellectual Capital (IC) is strongly influenced by Audit Qualitys with appropriate educational back¬grounds.

Penelitian ini bertujuan untuk mengukur pengembangan kapasitas auditor PTKIN di Indonesia terhadap Intellectual Capital (IC) dengan menggunakan Audit Quality (AQ)  sebagai variabel intervening. Resource Based Theory (RBT) digunakan sebagai dasar pengembangan IC yang akan memengaruhi akuntabilitas PTKIN. Teori stake¬holder digunakan sebagai dasar PTKIN dalam mengelola implementasi Anggaran. Metodologi penelitian ini menggunakan pengujian pada 28 auditor PTKIN dengan kuesioner dan WarpPLS 5.0 sebagai alat ukur. Dari pengujian sampel diketahui hubungan antara Capacity Building (CB) Audit Quality (AQ) memiliki koefisien 53%, Capacity Building (CB) terhadap Intellectual Capital (IC) memiliki koefisien 93%, Audit Quality (AQ) signifikan terhadap Intellectual Capital (IC) dengan koefisien -16% dan tidak signifikan, dan Capacity Building (CB) terhadap Intellectual Capital (IC) dengan Audit Quality (AQ) sebagai variabel intervening memiliki koefisien - 80% dan tidak berpengaruh pada VAF 10%. Tidak ada faktor yang berpengaruh terhadap Intellectual Capital (IC) dengan Audit Quality (AQ) sebagai variabel intervening terhadap Capacity Building (CB). Intellectual Capital (IC) sangat dipengaruhi oleh Audit Quality (AQ) dengan latar belakang pendidikan yang sesuai.


Capacity building, Intellectual Capital, Quality Audit

Full Text:



A.L. Watkins, W. Hillison and S. E. Morecroft. 2005. “Audit Quality: A Synthesis of Theory and Empirical Evidence.” Journal of Accounting Literature, 153–93.

Acock, Alan C. 2008. A Gentle Introduction to Stata. 2nd editio. Texas: Stata Press Publication, StataCorp LP.

Balsam, Steven, Jagan Krishnan, and Joon S. Yang. 2003. “Auditor Industry Specialization and Earnings Quality.” AUDITING: A Journal of Practice & Theory 22 (2): 71–97.

Bamber, E. Michael, and Linda Smith Bamber. 2009. “Discussion of Quot; Mandatory Audit Partner Rotation, Audit Quality, and Market Perception: Evidence from Taiwan.” Contemporary Accounting Research 26 (2). Blackwell Publishing Ltd: 393–402.

Barney, Jay. 1991. “Firm Resources and Sustained Competitive Advantage.” Journal of Management 17 (1): 99–120. 014920639101700108.

Beasley, Mark S. 1996. “An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud.” The Accounting Review 71 (4). American Accounting Association: 443–65.

Becker, Connie L., Mark L. Defond, James Jiambalvo, and K.R. Subramanyam. 1998. “The Effect of Audit Quality on Earnings Management.” Contemporary Accounting Research 15 (1). Blackwell Publishing Ltd: 1–24.

Brown, John Seely, and Paul Duguid. 2001. “Knowledge and Organization: A Social-Practice Perspective.” Organization Science 12 (2). INFORMS: 198–213.

Chen, Charles J.P., and Bikki Jaggi. 2000. “Association between Independent Non-Executive Directors, Family Control and Financial Disclosures in Hong Kong.” Journal of Accounting and Public Policy 19 (4–5). Elsevier: 285–310.

Christiawan, Yulius Jogi. 2002. “Kompetensi dan Independensi Akuntan Publik : Refleksi Hasil Penelitian Empiris Institute of Research and Community Outreach.” Jurnal Akuntansi Dan Keuangan Indonesia 4 (2): 79–92. 15692.

Coates, Charles J., Robert E. Florence, and Kristi L. Kral. 2002. “Financial Statement Audits,a Game of Chicken?” Journal of Business Ethics 41 (1/2). Kluwer Academic Publishers: 1–11. A:1021355104022.

Dahlan, Muhammad. 2009. “Analisis Hubungan antara Kualitas Audit dengan Diskresioneri Akrual dan Kebebasan Auditor.” Working Paper in Accounting and Finance.

David F Larcker, Scott A Richardson and Al Tuna. 2005. “How Important Is Corporate Governance?” Working Paper. University of Pennsylvania.

DeAngelo, Linda Elizabeth. 1981. “Auditor Size and Audit Quality.” Journal of Accounting and Economics 3 (3). North-Holland: 183–99.

Deegan, Craig Michael. 2004. Financial Accounting Theory. Sydney: McGraw-Hill Book Company.

Deis, Donald R., Jr., and Gary A. Giroux. 1992. “Determinants of Audit Quality in the Public Sector.” The Accounting Review 67 (2). American Accounting Association: 462–79.

Fairchild, Richard J. 2007. “Does Audit Tenure Lead to More Fraud? A Game-Theoretic Approach.” SSRN Electronic Journal, June. 10.2139/ssrn.993400.

Faisal, Nardiyah dan M. Rizal Yahya. 2012. “Pengaruh Kompetensi, Independensi dan Profesionalisme terhadap Kualitas Audit dengan Kecerdasan Emosional sebagai Variabel Moderasi (Survei pada Kantor Akuntan Publik di Indonesia).” Jurnal Administrasi Akuntansi, no. 1.

Francis, Jere R. 2004. “What Do We Know about Audit Quality?” The British Accounting Review 36 (4). Academic Press: 345–68. 10.1016/J.BAR.2004.09.003.

Fuglister, H.H. Meier and J. 1992. “How to Improve Audit Quality: Perceptions of Auditors and Clients.” The Ohio CPA. Journal, 21–24.

Geiger, Marshall A., and Dasaratha V. Rama. 2006. “Audit Firm Size and Going‐Concern Reporting Accuracy.” Accounting Horizons 20 (1): 1–17.

Ghosh, Aloke, and Doocheol Moon. 2005. “Auditor Tenure and Perceptions of Audit Quality.” The Accounting Review 80 (2): 585–612. 10.2308/accr.2005.80.2.585.

Giri, Efraim Ferdinan. 2010. “Pengaruh Tenur Kantor Akuntan Publik (KAP) dan Reputasi KAP terhadap Kualitas Audit: Kasus Rotasi Wajib Auditor di Indonesia.” Simposium Nasional Akuntansi Purwokerto XIII.

Gómez-Aguilar, Emiliano Ruiz-Barbadillo and Nieves. 2008. “Does Auditor Tenure Improve Audit Quality? Mandatory Auditor Rotation versus Long Term Auditing: An Empirical Analysis.” Working Paper. University of Cadiz Spain.

Gray, Rob, Reza Kouhy, and Simon Lavers. 1995. “Corporate Social and Environmental Reporting.” Accounting, Auditing & Accountability Journal 8 (2): 47–77.

Gul, Ferdinand A., Simon Yu Kit Fung, and Bikki Jaggi. 2009. “Earnings Quality: Some Evidence on the Role of Auditor Tenure and Auditors’ Industry Expertise.” Journal of Accounting and Economics 47 (3). North-Holland: 265–87.

Herusetya, Antonius. 2012. “Analisis Audit Quality Metric Score (AQMS) sebagai Pengukur Multidimensi Kualitas Audit terhadap Manajemen Laba dan Kandungan Informasi Laba.” Disertasi Program Pascasarjana Ilmu Akuntansi. Fakultas Ekonomi, Universitas Indonesia.

Hiroyuki Itami Roehl and Thomas W. 1991. Mobilizing Invisible Assets. Cambridge: Harvard University Press.

Hogan, Chris E. 1997. “Costs and Benefits of Audit Quality in the IPO Market: A Self-Selection Analysis.” The Accounting Review 72 (1). American Accounting Association: 67–86.

Holbert, Bob. 2014. “Review of BPK’s Performance Audit Methodology.”

Ikujiro Nonaka Takeuchi and Hirotaka. 1995. The Knowledge-Creating Company: How Japanese Companies Create the Dynamics of Innovation. New York: Oxford University Press.

Jay B. Barney Arikan and Asli M. 2001. “The Resource-Based View: Origins and Implication.” In The Blackwell Handbook of Strategic Management, edited by R. Edward Freeman and Jeefrey S. Harrison Michael A. Hitt, 124–88. Oxford: Black Publishing.

Kock, Ned. 2010. “Using WarpPLS in E-Collaboration Studies.” International Journal of E-Collaboration 6 (4): 1–11. jec.2010100101.

Latan, Imam Ghozali dan Hengky. 2014. Partial Least Square Konsep Metode Dan Aplikasi Penggunaan WarpPLS 4.0. Semarang: Badan Penerbit UNDIP.

Levitt, Arthur. 2000. “Renewing the Covenant with Investors. Speech before the , May 10.”

Mahfud Sholihin dan Dwi Ratmono. 2014. Analisis SEM-PLS dengan WARPPLS 3.0. Yogyakarta: Andi Offset.

Martin L.W. Hall. 1998. “The Confusion of the Capitals: Surveying the Cluttered Landscape of Intellectual ‘Capitals’ and Terminology.” In Profiting from Intellectual Capital, edited by Sullivan Patrick H., 76–83. New York: John Wileys & Sons Inc.

Mentz, J.C.N. 1997. “Personal and Institutional Factors in Capacity Building and Institutional Development.” Working Paper No. 14. Maastrict.

Mgbame, Chijoke Oscar, Chijoke Oscar Mgbame, Emmanuel Eragbhe, and Nosakhare Peter Osazuwa. 2009. “European Journal of Business and Management EJBM.” European Journal of Business and Management 4 (7). International Institute for Science, Technology and Education (IISTE): 154–62.

Mock, Theodore J., and Michael G. Samet. 1982. “A Multi-Attribute Model for Audit Evaluation.” Journal of Accounting Research, 99–112.

Permana, Klaudia Xary. 2012. “Pengaruh Masa Perikatan Audit dan Ukuran KAP terhadap Kualitas Audit.” Skripsi. Universitas Diponegoro Semarang.

Pulic, Ante, and Marko Kolakovic. 2003. “Value Creation Efficiency in the New Economy.” Global Business and Economics Review 5 (1): 111.

Reynolds, J.Kenneth, and Jere R Francis. 2000. “Does Size Matter? The Influence of Large Clients on Office-Level Auditor Reporting Decisions.” Journal of Accounting and Economics 30 (3). North-Holland: 375–400.

Sekaran, Uma. 2003. Research Methods For Business: A Skill Building Aproach. New York-USA: John Wiley and Sons, Inc.

Shadreck, Mandina and Chiheve Hebert. 2013. “Quality And Accountability In Education: What Say The School Heads?” Educational Research International 2 (2): 165–73.

Siregar, Sylvia Veronica, Fitriany Fitriany, Arie Wibowo, and Viska Anggraita. 2011. “Rotasi dan Kualitas Audit: Evaluasi atas Kebijakan Menteri Keuangan KMK No. 423/KMK.6/2002 tentang Jasa Akuntan Publik.” Jurnal Akuntansi Dan Keuangan Indonesia 8 (1): 1–20. 10.21002/jaki.2011.01.

Sutton, Steve G. 1993. “Toward an Understanding of the Factors Affecting the Quality of the Audit Process.” Decision Sciences 24 (1). Blackwell Publishing Ltd: 88–105. tb00464.x.

Teoh, Siew Hong, and T. J. Wong. 1993. “Perceived Auditor Quality and the Earnings Response Coefficient.” The Accounting Review 68 (2). American Accounting Association: 346–66.

Watts, Ross L., and Jerold L. Zimmerman. 1990. “Positive Accounting Theory: A Ten Year Perspective.” The Accounting Review 65 (1). American Accounting Association: 131–56.

Yeremias, T Keban. 2004. Enam Dimensi Strategis Admistrasi Publik, Konep, Teori, Dan Isu. Yogyakarta: Gava Media.

Youndt, Mark A., Mohan Subramaniam, and Scott A. Snell. 2004. “Intellectual Capital Profiles: An Examination of Investments and Returns*.” Journal of Management Studies 41 (2). Blackwell Publishing Ltd.: 335–61.



  • There are currently no refbacks.

Copyright (c) 2018 Economica: Jurnal Ekonomi Islam

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Economica: Jurnal Ekonomi Islam Indexed by:

Journal Terindex di DOAJ Journal Terindex di Academia Journal Terindex di Base Journal Terindex di Crossref Journal Terindex di Google Scholar Journal Terindex di Portal Garuda Journal Terindex di Moraref    

Copyright (c) 2017 Economica: Jurnal Ekonomi Islam

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License

shopify analytics ecommerce View My Stats