THE EFFECT OF PUBLIC VALUERS’ EDUCATION, EXPERIENCE, AND TRAINING ON THE QUALITY OF FINANCIAL STATEMENT VALUATIONS
DOI:
https://doi.org/10.22437/jmk.v15i02.58387Abstract
Abstrak
Penelitian ini bertujuan menganalisis pengaruh pendidikan, pengalaman, dan pelatihan terhadap kualitas penilaian laporan keuangan yang dilakukan oleh Penilai Publik. Isu ini penting karena penilaian untuk tujuan pelaporan keuangan membutuhkan kompetensi teknis penilaian, pemahaman akuntansi, serta kepatuhan terhadap standar profesi. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder dari regulator profesi keuangan. Populasi penelitian adalah 146 penugasan penilaian laporan keuangan yang tercakup dalam survei pengguna jasa tahun 2021, sedangkan sampel ditentukan dengan purposive sampling sebanyak 60 observasi. Data dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa pendidikan berpengaruh positif dan signifikan terhadap kualitas penilaian laporan keuangan. Pengalaman dan pelatihan tidak berpengaruh signifikan secara parsial, tetapi ketiga variabel berpengaruh signifikan secara simultan. Temuan ini menegaskan pentingnya relevansi pendidikan akuntansi dan penilaian dalam penguatan kualitas jasa Penilai Publik.
Kata kunci: pendidikan, pengalaman, pelatihan, kualitas penilaian, penilai publik
References
Adilieme, C. M., Abidoye, R. B., & Lee, C. L. (2024). Reducing clients’ influence in property valuation: An exploration of a blockchain-based solution. Habitat International, 154, 103217. https://doi.org/10.1016/j.habitatint.2024.103217
Ahn, J., Hoitash, R., & Hoitash, U. (2020). Auditor task-specific expertise: The case of fair value accounting. The Accounting Review, 95(3), 1–32. https://doi.org/10.2308/ACCR-52599
Amidu, A.-R., Levy, D., & Bolomope, M. (2021). Conceptualising valuation quality in practice: A valuer perspective. Journal of Property Research, 38(3), 213–237. https://doi.org/10.1080/09599916.2021.1930108
Amidu, A.-R., Levy, D., Bolomope, M., & Liman, H. S. (2025). Barriers in achieving quality valuations: The New Zealand perspective. Journal of Property Investment & Finance, 43(1), 2–26. https://doi.org/10.1108/JPIF-02-2024-0014
Becker, G. S. (1964). Human capital: A theoretical and empirical analysis, with special reference to education. New York: National Bureau of Economic Research.
Bonner, S. E., & Lewis, B. L. (1990). Determinants of auditor expertise. Journal of Accounting Research, 28, 1–20. https://doi.org/10.2307/2491243
Bu, C., Zhang, Y., & Yao, D. T. (2024). Valuation specialists and value relevance of fair value measurements: Evidence from international banks. Journal of International Accounting Research, 23(3), 1–27. https://doi.org/10.2308/JIAR-2022-020
Bu, C., Zhang, Y., & Yao, D. T. (2025). Valuation specialist, earnings persistence and Level 3 fair value measurements. Accounting & Finance, 65(3), 2866–2893. https://doi.org/10.1111/acfi.70022
Cheloti, I. N., & Mooya, M. M. (2023). An assessment of valuation education and training in Kenya in comparison with practice. Property Management, 41(2), 276–294. https://doi.org/10.1108/PM-02-2022-0011
Chen, B. (2022). Do investors value audit quality of complex estimates? Advances in Accounting, 57, 100595. https://doi.org/10.1016/j.adiac.2022.100595
Chen, F.-Y., & Mak, M. Y. (2024). Client influence or the valuer’s behavior? An empirical study of listed companies’ valuation in Taiwan. Journal of Property Investment & Finance, 42(4), 348–364. https://doi.org/10.1108/JPIF-10-2022-0069
Cooper, D. R., & Schindler, P. S. (2014). Business research methods (12th ed.). New York: McGraw-Hill Education.
Creswell, J. W., & Creswell, J. D. (2018). Research design: Qualitative, quantitative, and mixed methods approaches (5th ed.). Los Angeles: SAGE Publications.
Ghozali, I. (2021). Aplikasi analisis multivariate dengan program IBM SPSS 26 (Edisi 10). Semarang: Badan Penerbit Universitas Diponegoro.
Goldman, N. C., Harris, M. K., & Omer, T. C. (2022). Does task-specific knowledge improve audit quality? Evidence from audits of income tax accounts. Accounting, Organizations and Society, 99, 101320. https://doi.org/10.1016/j.aos.2021.101320
Gujarati, D. N., & Porter, D. C. (2009). Basic econometrics (5th ed.). New York: McGraw-Hill/Irwin.
Guo, Y., Li, J., & Mo, P. L. L. (2023). Does independent director experience improve individual auditors’ audit quality? Journal of Accounting, Auditing & Finance, 38(4), 964–985. https://doi.org/10.1177/0148558X211014808
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2022). Multivariate data analysis (8th ed.). Hampshire: Cengage Learning.
Ham, C., Hann, R. N., Rabier, M. J., & Wang, W. (2025). Auditor skill demands and audit quality: Evidence from job postings. Management Science, 71(7), 5805–5829. https://doi.org/10.1287/mnsc.2022.01640
Heider, F. (1958). The psychology of interpersonal relations. New York: John Wiley & Sons. https://doi.org/10.1037/10628-000
Kelley, H. H. (1973). The processes of causal attribution. American Psychologist, 28(2), 107–128. https://doi.org/10.1037/h0034225
Libby, R., & Luft, J. (1993). Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment. Accounting, Organizations and Society, 18(5), 425–450. https://doi.org/10.1016/0361-3682(93)90040-D
Liman, H. S., Amidu, A.-R., & Levy, D. (2025). Approaches to improving valuation decision-making: A review of the literature. Journal of Property Investment & Finance, 43(1), 27–49. https://doi.org/10.1108/JPIF-01-2024-0011
Ocak, M., Ozkan, S., & Can, G. (2022). Continuing professional education and audit quality: Evidence from an emerging market. Asian Review of Accounting, 30(4), 432–464. https://doi.org/10.1108/ARA-12-2021-0235
Parasuraman, A., Zeithaml, V. A., & Berry, L. L. (1988). SERVQUAL: A multiple-item scale for measuring consumer perceptions of service quality. Journal of Retailing, 64(1), 12–40.
Center for Financial Profession Supervisory (2021). Research and Survey on the Financial Profession Quality Index 2021. Ministry of Finance of the Republic of Indonesia.
Rais, I. (2017). Pengaruh pendidikan, pengalaman, dan pelatihan auditor terhadap kualitas audit: Studi empiris pada 5 KAP besar di Jakarta. Skripsi, Institut Bisnis dan Informatika Kwik Kian Gie.
Risandy, E., Basri, Y. M., & Rasuli, M. (2019). Pengaruh kompetensi, pengalaman kerja, independensi, integritas, profesionalisme, dan akuntabilitas auditor terhadap kualitas audit dengan etika auditor sebagai variabel moderasi: Studi pada Inspektorat 5 Kabupaten/Kota Provinsi Riau. Jurnal Ekonomi, 27(4), 353–369.
Schultz, T. W. (1961). Investment in human capital. The American Economic Review, 51(1), 1–17.
Sekaran, U., & Bougie, R. (2016). Research methods for business: A skill-building approach (7th ed.). West Sussex: John Wiley & Sons.
Smartdyanda, I. (2018). Pengaruh latar belakang pendidikan, pengalaman kerja, motivasi, dan pelatihan kerja terhadap kualitas audit: Studi empiris pada Kantor Akuntan Publik RSM Indonesia. Jurnal Ilmiah Mahasiswa FEB Universitas Brawijaya, 7(1), 1–19.
Sugiyono. (2019). Metode penelitian kuantitatif, kualitatif, dan R&D (Edisi 2). Bandung: Alfabeta.
Weiner, B. (1985). An attributional theory of achievement motivation and emotion. Psychological Review, 92(4), 548–573. https://doi.org/10.1037/0033-295X.92.4.548
Zeithaml, V. A., Berry, L. L., & Parasuraman, A. (1996). The behavioral consequences of service quality. Journal of Marketing, 60(2), 31–46. https://doi.org/10.1177/002224299606000203
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Hilman Fauzi, Dandy Bintang Taufik Ridho, Muhammad Suryanto, Adhisty Puspitaningasri
This work is licensed under a Creative Commons Attribution 4.0 International License.
