scholarly journals Auditors’ professional commitment, time budget pressure, independence, and audit quality

2020 ◽  
Vol 9 (6) ◽  
pp. 263-273
Author(s):  
Melati Ayu Lestari ◽  
Sutrisno T ◽  
Aulia Fuad Rahman
Keyword(s):  
Data Analysis ◽  
Audit Quality ◽  
Time Budget ◽  
Partial Least Square ◽  
Least Square ◽  
Professional Commitment ◽  
The Republic ◽  
Questionnaire Method ◽  
Audit Reports ◽  
Time Budget Pressure

This study aims to investigate the effect of auditors’ professional commitment and audit time budget pressure on audit quality mediated by auditors’ independence at the Republic of Indonesia Supreme Audit Agency (BPK RI). This study applies explanatory research with a questionnaire method. The survey was conducted in mid-2020. The questionnaire was distributed to the head office and representative offices of BPK RI in 34 provinces. The samples of this study were 132 auditors of BPK RI throughout Indonesia. Data analysis used the Partial Least Square test to examine the influence of the variables of auditors’ professional commitment, audit time budget pressure, auditors’ independence, and audit quality. The results of this study conclude that audit quality can be influenced by auditors’ professional commitment either directly or indirectly through auditors’ independence, while audit time budget pressure only indirectly affects audit quality through auditors’ independence. These findings indicate that the majority of BPK RI auditors have conducted quality audits because the majority of BPK RI auditors are parties with high professional commitment and parties who can work professionally under audit time budget pressure in every audit assignment by maintaining their independence. This is evidenced by the majority of BPK RI auditors who cannot be influenced by personal interference or closeness with the audited entity to produce quality audit reports (LHP).

DOES AUDIT QUALITY DEPEND ON AUDITOR COMPETENCY?

2021 ◽  
Vol 7 (2) ◽  
pp. 145-156
Author(s):  
Isna Farhani ◽  
Vita Elisa Fitriana
Keyword(s):  
Structural Equation Model ◽  
Structural Equation ◽  
Audit Quality ◽  
Time Budget ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Public Accounting ◽  
Purposive Sampling ◽  
Time Budget Pressure

ABSTRACTThis study aims to examine whether time budget pressure and organizational-professional conflict have an effect on audit quality in the public accounting firm. This research uses quantitative methods. The primary questionnaire and data used in this study were obtained from auditors who work in public accounting firms in Indonesia. Sampling was done using purposive sampling method. To test the hypothesis, researchers used Structural Equation Model with the Partial Least Square approach. The result shows that both time budget pressure and organizational-professional conflict have the negative effect on audit quality. It implies that to maintain audit quality, is not enough just relied on the competence of the auditor, but also the psychological or behavioral experienced by the auditor.ABSTRAKPenelitian ini bertujuan untuk menguji apakah tekanan anggaran waktu dan konflik organisasi-profesional berpengaruh terhadap kualitas audit pada Kantor Akuntan Publik. Penelitian ini menggunakan metode kuantitatif. Kuesioner primer dan data yang digunakan dalam penelitian ini diperoleh dari auditor yang bekerja pada Kantor Akuntan Publik di Indonesia. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling. Untuk menguji hipotesis peneliti menggunakan Structural Equation Model dengan pendekatan Partial Least Square. Hasil pengujian menunjukkan bahwa baik tekanan anggaran waktu maupun konflik organisasi-profesional memberikan dampak negatif terhadap kualitas audit. Hal tersebut mengindikasikan bahwa untuk menjaga kualitas audit, tidak cukup hanya berdasarkan pada sisi kompetensi yang dimiliki auditor, tetapi juga sisi psikologis atau perilaku yang dialami oleh auditor terkait.

scholarly journals Tekanan Anggaran Waktu, Locus of Control, Kinerja dan Niat Mengundurkan Diri: Perilaku Audit Disfungsional

2018 ◽  
Vol 14 (1) ◽  
pp. 28-39
Author(s):  
Fatia Putri Rindawan
Keyword(s):  
Locus Of Control ◽  
Turnover Intention ◽  
Audit Quality ◽  
Time Budget ◽  
Partial Least Square ◽  
Least Square ◽  
Survey Method ◽  
Related Field ◽  
Time Budget Pressure ◽  
Positive Effect

This research aims to examine and to provide empirical evidence on the influence of time budget pressure, locus of control, performance and turnover intention to dysfunctional audit behavior. The dysfunctional audit behavior examined are audit quality reduction behavior (AQR) and underreporting of time (URT) behavior. This research uses survey method by using questionnaire to collect the data. The sample of this research is the auditor who work in Public Accounting Firm in East Java and are chosen by using purposive sampling technique. The data analysis uses Partial Least Square. The findings of this study prove that time budget pressure has a positive effect on dysfunctional audit behavior, locus of control has a positive effect on dysfunctional audit behavior, there is no negative effect of performance on dysfunctional audit behavior and there is positive influence of turnover intention to dysfunctional audit behavior. The finding of this study contributes to the development of accounting theory on behaviorism that is the attribution theory which states that the source of auditor behavior can be derived from internal factors and external factors. The results of this study can also be used as a reference for future researchers in the related field.

scholarly journals Pengalaman Auditor dan Kepuasan Kerja Sebagai Pemoderasi Pengaruh TBP dan Profesionalisme Pada Kualitas Audit

2019 ◽  
pp. 651
Author(s):  
I Gusti Diah Agung Prabawati Suteja ◽  
Ni Luh Sari Widhiyani
Keyword(s):  
Job Satisfaction ◽  
Regression Analysis ◽  
Data Analysis ◽  
Sampling Method ◽  
Audit Quality ◽  
Time Budget ◽  
Sampling Technique ◽  
Analysis Technique ◽  
Time Budget Pressure

This study aims to determine the effect of time budget pressure (TBP) and professionalism on audit quality with auditor experience and job satisfaction as moderating in KAP in Bali. The population in this study were all auditors who worked in KAP in Bali, amounting to 77 auditors. Determination of samples in this study using non probability sampling method with purposive sampling technique. The sample amounted to 42 auditors. The results of this research questionnaire were measured using a Likert scale. The data analysis technique used is Moderated Regression Analysis. The results of this study indicate that time budget pressure has a negative and significant effect on audit quality; professionalism has a positive and significant effect on audit quality; auditor experience weakens the effect of time budget pressure on audit quality, and strengthens the influence of professionalism on audit quality; and job satisfaction weakens the effect of time budget pressure on audit quality, and strengthens the influence of professionalism on audit quality. Keywords: time budget pressure, professionalism, auditor experience, job satisfaction, audit quality

PENGARUH MANAJEMEN PENGETAHUAN, BUDAYA ORGANISASI TERHADAP KINERJA ORGANISASI

2018 ◽  
Vol 15 (1) ◽  
pp. 26
Author(s):  
ROFIKOTUL ARFATI
Keyword(s):  
Organizational Culture ◽  
Knowledge Management ◽  
Data Analysis ◽  
Organizational Performance ◽  
Organization Culture ◽  
Partial Least Square ◽  
Least Square ◽  
Analysis Techniques ◽  
Culture Performance ◽  
Questionnaire Method

This study aims to examine and analyze the influence of knowledge management and organizational culture on organizational performance. This study uses theory of Resources Based View. The study conducted by the Agency for Assessment and Application of Technology (BPPT), with 62 respondents on engineering positions. Data collected using questionnaire method that is by giving list question or questionnaire which submitted directly to respondent and also by email. Data analysis techniques in this study using Partial Least Square (PLS) with WarpPLS 3.0. The results showed that knowledge management and organizational culture have positive and significant influence on organizational performance. Keywords : Knowledge Management, Organization Culture, Performance Organization

THE IMPACT OF THE AUDITOR’S PERSONAL CHARACTERISTICS THROUGH DYSFUNCTIONAL AUDIT BEHAVIOUR ACCEPTANCE TOWARDS THE AUDIT QUALITY

2021 ◽  
Vol 3 (2) ◽  
pp. 30-47
Author(s):  
Elisha Jansen Sambara ◽  
Meinarni Asnawi ◽  
Sylvia Christina Daat
Keyword(s):  
Locus Of Control ◽  
Turnover Intention ◽  
Audit Quality ◽  
Self Esteem ◽  
Partial Least Square ◽  
Least Square ◽  
Professional Commitment ◽  
External Locus ◽  
The Impact

The research aims to discover the impact of personal auditor’s characteristics, includingemployee’s performance, auditor burnout, professional commitment, turnover intention, selfesteem, locus of control, towards dysfunctional audit behavior acceptance, and its impact on thequality of audit through dysfunctional audit behavior. The technique employed in this research waspurposive sampling with 121 auditors at BPKP Province of Papua representative office and PapuaInspectorate Office as the size of the sample. However, there were only 94 used. StructuralEquation Model (SEM) with Partial Least Square (PLS) WrapPLS 6.0 method was also used astechnical analysis to test the variable’s impact. The research found that employee performance and self-esteem have no impact on the dysfunctionalaudit behavior, however auditor burnout, professional commitment, and external locus of controlhave significant and positive impacts on the dysfunctional audit behavior. Auditor burnout,turnover intention, and external locus of control have no impact on the quality of the audit,however, the employee’s performance, professional commitment, and self-esteem do have asignificant and positive impact on the quality of audit. All auditor’s characteristics have no impacton the quality of audit through dysfunctional audit behavior acceptance, another word, thedysfunctional audit behavior acceptance is not necessarily the intervening variable betweenauditor’s personal characteristic towards the quality of audit.

scholarly journals PERSEPSI AUDITOR ATAS EFEK TEKANAN ANGGARAN WAKTU, BUDAYA ETIS ORGANISASI DAN KOMITMEN PROFESIONAL TERHADAP PERILAKU AUDIT DISFUNGSIONAL

2020 ◽  
Vol 2 (2) ◽  
pp. 117-128
Author(s):  
Nien Rezkyanti ◽  
Edy Fitriawan
Keyword(s):  
Organizational Culture ◽  
Audit Quality ◽  
Time Pressure ◽  
Time Budget ◽  
Primary Data ◽  
Professional Commitment ◽  
Ethical Culture ◽  
Ethical Organizational Culture ◽  
Inspection Tasks ◽  
Time Budget Pressure

ASTRAK Asepk perilaku menjadi faktor yang menentukan bagi audtior dalam melaksanakan tugas pemeriksaannya. Penelitian ini bertujuan untuk mengetahui pengaruh budaya etis organisasi, komitmen profesional, dan tekanan anggaran waktu terhadap perilaku audit disfungsional. Sampel penelitian ini terdiri dari 84 auditor BPK perwakilan Provinsi Sulawesi Selatan. Data penelitian ini adalah data primer yang besumber dari penyebaran kuesioner. Pengaruh budaya etis organisasi, komitmen profesional, dan tekanan anggaran waktu terhadap perilaku audit disfungsional dianalisis dengan menggunakan regresi linear berganda. Hasil empiris penelitian membuktikan bahwa budaya etis organisasi, komitmen profesional, secara parsial berpengaruh negatif dan signifikan terhadap perilaku audit disfungsional. Sementaraa itu, tekanan anggaran waktu berpengaruh positif terhadap perilaku audit disfungsional. Budaya etis organisasi dan komitmen profesional terhadap profesi auditor dapat menurunkan perilaku tidak etis auditor yang dapat mengurangi kualitas hasil pemeriksaan dalam tugas pemeriksaan. Sementara itu, tekanan waktu yang dirasakan oleh auditor pada tugas pemeriksaan dapat menyebabkan munculnya tindakan oportunis dan tidak etis dari auditor. Hal ini akan berimbas pada menurunya kualitas hasil pemeriksaan.   Kata kunci: Disfungsional, perilaku, komitmen, tekanan, kualitas audit       ABSTRACT Aspects of behavior becomes the determining factor for the auditors in carrying out the task of examination. This study aimed to analyze the influence of ethical organizational culture, professional commitment, and time budget pressure on disfunctional audit behavior. The research samples comprised of 84 representatives BPK auditor as South Sulawesi province. This research data is primary data from questionnaires besumber. The influence of ethical organizational culture, professional commitment, and time budget pressure on audit dysfunctional behavior were analyzed using multiple linear regression. The researach results revealed that the organization ethical culture, professional commitment, partially had negative and significant effect on dysfunctional audit behavior of. While the budget pressure had a positive effect on the dysfunctional audit behavior. The effect of the organizational ethical culture and the professional commitmen on the auditors’s reduce the quality of the examination result of the inspection tasks. Meanwhile, time pressure felt by the auditors in their inspection tasks could cause the opportunistic and unethical actions of the auditors.   Keywords: Disfungsional, behaviour, commitment, pressure, audit quality

scholarly journals PENGARUH PENGALAMAN AUDITOR DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI

2020 ◽  
Vol 7 (1) ◽  
pp. 85
Author(s):  
Dessi Antika Putri
Keyword(s):  
Audit Quality ◽  
Time Budget ◽  
Negative Influence ◽  
Positive Influence ◽  
Primary Data ◽  
Accounting Firms ◽  
Negative Effect ◽  
Questionnaire Method ◽  
Time Budget Pressure ◽  
Positive Effect

<p><em>This study aims to obtain empirical evidence of the influence of Audit Experience and Time budget pressure on Audit Quality with Auditor Ethics as Moderation Variables. The population in this study are auditors who work at public accounting firms in DKI Jakarta. Sampling use convenience sampling totaling 125 respondents. The primary data collection method used was a questionnaire method. Data were analyzed using multiple regression with moderation. The results showed that the Auditor's Experience had a positive effect on Audit Quality, while Time budget pressure had a negative effect on Audit Quality. This study also shows that the Auditor Ethics as a moderating strengthens the positive influence between the Auditor's Experience on Audit Quality, while the Auditor Ethics as a moderating weakens the negative influence of Time budget pressure on Audit Quality.</em></p>

scholarly journals Moderating Ethics Auditors Influence of Competence, Accountability on Audit Quality

2020 ◽  
Vol 23 (3) ◽  
pp. 468
Author(s):  
Hajering, Muhammad Suun, Muslim
Keyword(s):  
Audit Quality ◽  
Field Research ◽  
Partial Least Square ◽  
Least Square ◽  
The Public ◽  
Questionnaire Method ◽  
The Relationship ◽  
Collection Methods ◽  
Area Data ◽  
Public Accountant

The purpose of this study is to determine the extent of competence, accountability influences audit quality and how auditor ethics can moderate the relationship between competence and audit quality and between accountability and audit quality. The population in this study amounted to 55 auditors consisting of 10 Public Accountant Firms (PAF) that are officially registered in Makassar City and the sampling using census sampling techniques by taking all samples that are in the population. This research was conducted using quantitative data collection methods using field research by collecting field data using a questionnaire method distributed directly to the Auditor of the Public Accountant Office (PAO) in the Makassar area. Data analysis uses the Partial Least Square (PLS) approach. The result showed that Auditor Competency and Accountability had a positive and significant effect on audit quality. Competence and accountability have a positive and significant effect on audit quality by moderating auditor ethics.

scholarly journals Emotional Intelligence Moderates the Effects of Time Budget Pressure and Compliance Pressure on the Central BPK Auditor Judgment

2019 ◽  
Vol 28 (3) ◽  
pp. 1698
Author(s):  
Prema Laksmi Wijaksana ◽  
Luh Gede Krisna Dewi
Keyword(s):  
Emotional Intelligence ◽  
Regression Analysis ◽  
Data Analysis ◽  
Data Collection ◽  
Time Budget ◽  
Auditor Judgment ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Questionnaire Method ◽  
Time Budget Pressure

This study aims to determine the moderating ability of emotional intelligence to time budget pressure and compliance pressure to the auditor. The population in this study was the entire auditor auditor IIIA at the Central BPK office. The number of samples used in this study were 68 respondents from 68 auditor auditor IIIA at the Central BPK office. The size of the sample is based on the technique of determining saturated samples. Data collection in this study was conducted by questionnaire method. The data analysis technique used is the analysis of Moderated Regression Analysis (MRA). The results showed that time budget pressure and compliance pressure negatively affected auditor auditor auditor IIIA Central BPK and emotional intelligence were able to moderate the influence of time budget pressure and auditor compliance judgment auditor auditorat pressure IIIA Central CPC. Keywords : Time budget pressure, Compliance pressure, emotional intelligence, Auditor judgment.

scholarly journals The Effect Of Profesional Ethics, Time Budget Pressure, Professional Skepticsm On Audit Quality

2020 ◽  
Vol 8 (3) ◽  
pp. 403-414
Author(s):  
Monica Indah Krisdayanti ◽  
Ronny Andesto ◽  
Praptiningsih Praptiningsih
Keyword(s):  
Data Analysis ◽  
Professional Ethics ◽  
Audit Quality ◽  
Time Budget ◽  
Significance Level ◽  
Professional Skepticism ◽  
Time Budget Pressure

This study aims to examine the effect of professional ethics, time budget pressure, professional skepticism on audit quality. The population in this study was auditors working at BPK Republic of Indonesia. Sampling was carried out using the puruposive method. The data analysis used in this study used the PLS program with a significance level of 5%. The results of this study indicate that (1) professional ethics has a significant effect on audit quality, (2) time budget pressure has no significant effect on audit quality, (3) professional skepticism has no significant effect on audit quality.  Keywords: Professional Ethics; Time Budget Pressure; Professional Skepticism; Audit Quality

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