scholarly journals THE INFLUENCE OF AUDITOR’S PROFESSIONAL SKEPTICISM AND COMPETENCE ON FRAUD DETECTION: THE ROLE OF TIME BUDGET PRESSURE

2018 ◽  
Vol 15 (1) ◽  
pp. 104-120
Author(s):  
Lola Luviana Said ◽  
Agus Munandar
Keyword(s):  
Time Budget ◽  
Fraud Detection ◽  
Professional Skepticism ◽  
Time Budget Pressure

scholarly journals Pengaruh Skeptisisme Profesional, Due Professional Care, dan Tekanan Anggaran Waktu pada Kualitas Audit

2020 ◽  
Vol 30 (3) ◽  
pp. 624
Author(s):  
Ni Putu Ayu Nikita Sari Wulan ◽  
Ketut Budiartha
Keyword(s):  
Sampling Method ◽  
Audit Quality ◽  
Time Budget ◽  
Survey Method ◽  
Negative Effects ◽  
Professional Skepticism ◽  
Quality Audit ◽  
Positive Effects ◽  
Professional Care ◽  
Time Budget Pressure

Audit quality is one important aspect, because quality audit will reflect the actual conditions on the field. This research is to give the empirical fact of the effect of professional skepticism, due professional care, and time budget pressure on quality audit. The research is taking place at the BPK RI Perwakilan Provinsi Bali. The quantity of the sample is 52 auditors, using of non probability sampling method with the sampling sapurated technique. Questioner technique from the survey method used to collects the datas. Analisys technique that used in this research is multiple linear regression analisys technique. The result of the research showed that the professional skepticism and due professional care significantly give positive effects to the quality audit, meanwhile time  budget pressure significantly give negative effects to the quality audit. Keywords: Professional Skepticism; Due Professional Care; Time Budget Pressure; Quality Audit.

scholarly journals Pengaruh kompetensi auditor independen dan tekanan anggaran waktu terhadap pendeteksian fraud

2019 ◽  
Vol 2 (1) ◽  
pp. 45-52
Author(s):  
Presti Rosiana ◽  
Indra Mahardika Putra ◽  
Yopie Aprianto Setiawan
Keyword(s):  
Time Budget ◽  
Linear Regression Analysis ◽  
Fraud Detection ◽  
Multiple Linear Regression Analysis ◽  
Statistical Testing ◽  
Survey Method ◽  
Significance Level ◽  
Accounting Firm ◽  
The Public ◽  
Time Budget Pressure

This study aims to examine the effect of independent auditor competencies and time budget pressures on fraud detection. The population of this study is the auditors in the Jakarta area. Data collection in this study uses the survey method. Statistical testing uses multiple linear regression analysis with a significance level of 5%. The type of research used is quantitative by using a population of auditors working at the Public Accounting Firm (KAP) in DKI Jakarta. Data is obtained by distributing questionnaires to auditors who meet the criteria. The results of this study, it can be concluded that Auditor Competency has an effect on Fraud Detection, but Time Budget Pressure has no effect on Fraud Detection.

scholarly journals Peran Moderasi Komitmen Profesional terhadap Perilaku Reduksi Kualitas Audit Periode Pandemi Covid-19

2021 ◽  
Vol 6 (1) ◽  
pp. 15-27
Author(s):  
Arfiana Dewi ◽  
Evi Dwi Kartikasari
Keyword(s):  
Locus Of Control ◽  
Audit Quality ◽  
Time Budget ◽  
External Locus ◽  
Accounting Firms ◽  
Policy Makers ◽  
Reduction Behavior ◽  
External Locus Of Control ◽  
Time Budget Pressure

The aims of this study was to examine the effect of time budget pressure and locus of control on the behavior of auditors performing audit quality reduction behavior in the midst of the covid-19 pandemic. In addition, to find out profesional commitment to moderate the effect of time budget pressure and locus of control on audit quality reduction behavior in the midst of the covid-19 pandemic. The population in this study are auditors who work in Public Accounting Firms, the sampling method used purposive sampling and obtained a sample of 64 respondents who collected data using google form. Data analysis used multiple linear regression and moderated regression analysis (MRA). This study found that external locus of control had a positive effect on audit quality reduction behavior and the moderating role of profesional commitment was not supported. This study implies that auditors can adapt to current conditions except for auditors who have an external locus of control and policy makers can pay attention to this.

scholarly journals The Negative Effect of Time Budget Pressure to Auditor Independence and Professional Skepticism

2019 ◽  
Vol 21 (1) ◽  
pp. 38-48
Author(s):  
Andi Ina Yustina ◽  
Stephanie Angelica Gonadi
Keyword(s):  
Time Pressure ◽  
Time Budget ◽  
Auditor Independence ◽  
Supporting Evidence ◽  
Web Based ◽  
Professional Skepticism ◽  
Negative Effect ◽  
Audit Team ◽  
Time Budget Pressure ◽  
Big Four

This research examines whether time budget pressure affect professional scepticism and if so, whether the affect is mediated by auditor independency. A web-based survey is used in deploying and delivering questionnaires to 163 auditors from big four and non-big four in Jakarta. The result shows that auditor independency (AI) is partially mediated the relationship between time budget pressure (TBP) and professional scepticism (PS). Which means, external auditor in Jakarta who experiencing high time pressure will tend to decrease their independency and resulted a low scepticism. Seeing this result, this study suggests by increasing number of audit team member, set the number of minimum supporting evidence and having supervisor to monitor auditor’s job, will help to minimize the negative effect of time pressure.

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

scholarly journals TIME BUDGET PRESSURE ON THE RELATION BETWEEN PUBLIC TRUST AND AUDITOR INDEPENDENCE IN PUBLIC ACCOUNTING FIRM

ACCRUALS ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 155-165
Author(s):  
Andi Ina Yustina ◽  
Imas Nur Islami
Keyword(s):  
Quantitative Methods ◽  
Time Budget ◽  
Public Trust ◽  
Auditor Independence ◽  
Question Mark ◽  
The Public ◽  
Big 4 ◽  
Time Budget Pressure ◽  
Collection Methods

The number of cases that occur involving the auditor or accountant raises a big question mark in the community about the responsibility of the auditor. The literature related to auditor behavior has been discussed by researchers to look for several possible causes of fraud. Although based on the AICPA rules that an auditor must have integrity, independence, serve the public, and have a level of trust in the public but the demands of work as an auditor make it very vulnerable to stress. The purpose of this study is to examine the role of time budget pressures in weakening public trust and auditor independence. This research will use quantitative methods with data collection methods by the survey. A total of 87 questionnaires collected from auditors working at Big 4 and Non-Big 4. Public Accountant Firms. The test was conducted using SEM-PLS. The results of this study indicate that time budget pressure is not influence to auditor independence. However, public trust is proven to have a relationship with auditor independence.

FAKTOR-FAKTOR YANG MEMPENGARUHI SKEPTISISME PROFESIONAL AUDITOR PADA KANTOR AKUNTAN PUBLIK DI SURABAYA

2020 ◽  
Vol 4 (1) ◽  
Author(s):  
Mega Rosdiana
Keyword(s):  
Time Budget ◽  
Sampling Technique ◽  
Primary Data ◽  
Public Accounting ◽  
Accounting Firms ◽  
Professional Skepticism ◽  
The Public ◽  
Pressure Variable ◽  
Time Budget Pressure

This study aims to examine the effect of independence, auditor skill, auditor experience, audit situation and time budget pressure on auditor professional skepticism. The population in this study are auditors from partner, senior, and junior levels who are work at public accounting firms (KAP) in Surabaya. Determination of the sample is determined by purposive sampling technique that is the selection based on the goal or target in choosing a sample not random (consideration of criteria) and relative can be compared with the results of previous studies. The independent variables in this study are the Independence variable, the Auditor Skill Variable, the Auditor Experience Variable, the Audit Situation Variable and the Time Budget Pressure Variable. The dependent variable is Professional Audit Skepticism. The data used are primary data by distributing questionnaires to auditors who work at the Public Accounting Firm (KAP) in Surabaya. The results are independence, auditor skill, the audit situation does not affect auditor skepticism, while audit experience and time budget pressure affect auditor skepticism.

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