scholarly journals Pengaruh Kompleksitas Tugas, Tekanan Anggaran Waktu Dan Pengalaman Auditor Terhadap Kualitas Audit

2019 ◽  
pp. 1231
Author(s):  
Ni Luh Dwi Ariestanti ◽  
Made Yenni Latrini
Keyword(s):  
Quantitative Research ◽  
Audit Quality ◽  
Task Complexity ◽  
Time Budget ◽  
Primary Data ◽  
Public Accounting ◽  
Accounting Firms ◽  
Analysis Technique ◽  
Time Budget Pressure ◽  
A Company

At this time competition between companies is increasing accompanied by various problems faced by companies in Indonesia. In dealing with this problem, the company managers need accountant services, especially public accounting services. Audit quality is one of the important things in approaching the existence of a company. This study aims to prove empirically the effect of task complexity, time budget pressure and auditor experience on audit quality. This research is associative quantitative research. The data used in this study is primary data obtained by distributing questionnaires to each auditor at 9 Public Accounting Firms (KAP) in Province of Bali. The analysis technique used in this study is multiple linear analysis. The test results aimed at task complexity have a negative and significant effect on audit quality. Time budget pressure has a positive and significant effect on audit quality. The auditor's experience has a positive and significant effect on audit quality. Keywords: Task complexity, time budget pressure, auditor experience, audit quality

scholarly journals Pengaruh Pengalaman Auditor, Time Budget Pressure dan Ukuran Kantor Akuntan Publik Terhadap Audit Report LAG Pada Auditor Kantor Akuntan Publik Di Kota Surabaya

2020 ◽  
Vol 11 (2) ◽  
pp. 80
Author(s):  
Dewi Sutjahyani
Keyword(s):  
Audit Quality ◽  
Planning Process ◽  
Time Budget ◽  
Audit Report ◽  
Public Accounting ◽  
Accounting Firms ◽  
Audit Planning ◽  
Public Accounting Firms ◽  
Inspection Tasks ◽  
Time Budget Pressure

The job of the auditor is to provide useful information, therefore when the audited report is delayed it will reduce the use value of the financial statements presented. Therefore, it is important to identify and have a deeper look at several factors related to the occurrence of audit report lag. Thus, it is necessary to study whether these factors significantly influence the audit report lag. This is important because the audit report lag phenomenon can reduce client interest and affect the reputation of auditors and public accounting firms where auditors work. Hypothesis 1 in this study is rejected, this means that the experience of auditors does not significantly affect the Audit Report Tag. work and the number of inspection tasks. The experience variable does not have a significant effect because audit quality is not determined by the length of work and the number of audit tasks. Hypothesis 2, namely that time budget pressure has an effect on audit report lag, is rejected. Time budget pressure is vital in the process of completing an audit report. In this case the time budget pressure does not have a significant effect because the budget pressure is determined when planning to determine the audit task but the implementation of the audit can be different influenced by the existing situation. For example during a pandemic, uncontrollable situations lead to leeway in the completion of audited reports. So that the existing time budget pressure must be adjusted. The hypothesis in this study is accepted, this is because the size of KAP basically determines the level of efficiency and effectiveness of each auditor's task. In medium and large KAPs, there is usually a structured system and maturity from the audit planning process to the audit. This is because large public accounting firms usually try to maintain quality and reputation to keep their clients interested

scholarly journals Determinan Audit Judgment Auditor Di Masa Pandemi Covid-19

2021 ◽  
Vol 11 (2) ◽  
pp. 264-272
Author(s):  
Agustiawan Agustiawan ◽  
Rama Gita Suci ◽  
Rahmatul Fauziah
Keyword(s):  
Time Budget ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Public Accounting ◽  
Accounting Firms ◽  
Audit Judgment ◽  
Pressure Time ◽  
Analysis Technique ◽  
New Public ◽  
Time Budget Pressure

The purpose of this study was to partially examine the effect of compliance pressure, time budget pressure, and auditor experience on audit assessments during the Covid-19 Pandemic. Sampling in this study using non-probability sampling with saturated samples. Respondents in this week's study were auditors of new public accounting firms. This research method is a quantitative method. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that compliance pressure, time budget pressure, and auditor experience each have an effect on audit assessments during the Covid-19 pandemic.

Survey On The Differential Effects Of Time Deadline Pressure Versus Time Budget Pressure On Auditor Behavior

2011 ◽  
Vol 15 (4) ◽  
pp. 117 ◽  
Author(s):  
Timothy Kelly ◽  
Loren Margheim ◽  
Diane Pattison
Keyword(s):  
Job Satisfaction ◽  
Audit Quality ◽  
Time Pressure ◽  
Time Budget ◽  
Public Accounting ◽  
Accounting Firms ◽  
Differential Effects ◽  
Public Accounting Firms ◽  
Deadline Pressure ◽  
Time Budget Pressure

<span>The study examines the differential effects of time deadline pressure versus time budget pressure by surveying both senior and staff auditors in public accounting firms. The responding senior auditors reported experiencing time deadline pressure more frequently than time budget pressure over the preceding year and a majority of them indicated they experienced more stress from time deadline pressure than from time budget pressure. However, the responding staff auditors experienced time deadline and time budget pressures about equally over the preceding year and experience3d about equal levels of stress from the two types of time pressure. In contract to the frequency and stress results noted above, the results also indicated that both senior an staff auditors perceived time budget pressure to be more associated with reduced audit quality, reduced job satisfaction, and increased underreporting of chargeable time than time deadline pressure.</span>

scholarly journals The Attributes of Dysfunctional Audit Behavior (DAB): Second Order Confirmatory Factor Analysis

2020 ◽  
Vol 11 (2) ◽  
pp. 311
Author(s):  
M. Ardiansyah Syam ◽  
Syahril Djaddang ◽  
Mulyadi . ◽  
Imam Ghozali
Keyword(s):  
Factor Analysis ◽  
Confirmatory Factor Analysis ◽  
Task Complexity ◽  
Time Budget ◽  
Second Order ◽  
Dominant Factor ◽  
Public Accounting ◽  
Accounting Firms ◽  
Confirmatory Factor ◽  
Time Budget Pressure

This paper is intended to confirm the attributes of dysfunctional audit behavior (DAB). The attributes of dysfunctional audit behavior consist of under-reporting of time (URT), premature sign-off (PMSO), and time-budget pressure (TBP). We propose task complexity as a new attribute of dysfunctional audit behavior. The data was gathered from 367 senior auditors who work at Big-fourand Non-big four of 140 Public Accounting Firms that registered in Indonesian Public Accounting Association (IAPI). The data was processed using Second Order Confirmatory Factor Analysis (SEM-PLS) – SmartPLS3. The result of the study confirmed that the attributes of under-reporting of time (URT), positively, manifest the dysfunctional audit behavior. The attributes of premature-sign-off (PMSO), positively, manifest the dysfunctional audit behavior. The attributes of time-budget pressure (TBP), positively, manifest the dysfunctional audit behavior. The proposed factor, task complexity (TC) positively, manifests the dysfunctional audit behavior. The premature-sign-off is the most dominant factor reflecting/manifesting the dysfunctional audit behavior. The under-reporting of time (URT), premature sign-off (PMSO), time-budget pressure (TBP), and task complexity (TC) can be used as the predictor of dysfunctional auditor behavior (DAB). The higher the incidence of their attributes, the higher the potential incidence of dysfunctional audit behavior is.

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>

PENGARUH FEE AUDIT, KOMPETENSI AUDITOR, ETIKA AUDITOR DAN TEKANAN ANGGARAN WAKTU TERHADAP KUALITAS AUDIT KANTOR AKUNTAN PUBLIK WILAYAH BALI

2019 ◽  
Vol 1 (2) ◽  
pp. 49-65
Author(s):  
Ni Made Sunarsih ◽  
Ni Putu Shinta Dewi ◽  
I Made Candra Wira Wiguna
Keyword(s):  
Audit Quality ◽  
Time Budget ◽  
Sampling Technique ◽  
Financial Statements ◽  
Primary Data ◽  
Public Accounting ◽  
The Public ◽  
Audit Fee ◽  
Time Budget Pressure ◽  
Public Accountant

Audit quality is very important in order to maintain the trust of clients and those who use audit reports. The profession of public accounting is a profession of public trust. From the profession of public accounting, the public expects a free and impartial assessment of the information presented by company management in financial statements where the public accounting profession is responsible for raising the level of reliability of the company's financial statements, so that people obtain reliable financial information as a basis for decision making. This study aims to re-examine the effect of audit fee variables, auditor competence, auditor ethics and time budget pressure on audit quality. The type of data used is primary data. This research was conducted at the Bali Regional Public Accountant Office. The sampling technique uses purposive sampling technique. The data analysis technique uses multiple linear regression. The population in this study were 86 auditor samples in this study were 39 auditors who worked at least 1 year and had been assigned to field work. Based on the results of the study showed that the audit fee variable, auditor competency and auditor ethics had a positive effect on audit quality at the Bali Regional Public Accountant Office. While the results of the study show that the time budget pressure variables negatively affect audit quality at the Bali Regional Public Accountant Office.

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.

scholarly journals PENGARUH GENDER, TEKANAN KETAATAN, INDEPENDENSI, TEKANAN ANGGARAN WAKTU, DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGMENT (Studi Empiris Pada Auditor Kantor Akuntan Publik Di Wilayah Surabaya)

2019 ◽  
Vol 4 (02) ◽  
Author(s):  
Ramdani Abdullah Mukhyi ◽  
Hendy Widiastoeti
Keyword(s):  
Time Budget ◽  
Sampling Technique ◽  
Public Accounting ◽  
Accounting Firms ◽  
Audit Judgment ◽  
Analysis Technique ◽  
Descriptive Approach ◽  
External Auditor ◽  
Quantitative Descriptive ◽  
Time Budget Pressure

ABSTRACTAuditor must always have the nature and character (Gender) whether men and women in making decisions or audit judgment. And auditors should follow the rules and policies and applicable regulations in Indonesia, if the auditor comply (Pressure Obedience) regulation it certainly will occur independent character in taking decisions (audit Judgment) accurate. If an independent identity is formed in the auditor the company's health will be better again. The auditor also should be able to share time in taking decisions affecting the value of the services because negotiated between the client (Time Budget Pressure) allow for quicker completion and immediately take a decision (judgment audits) within the deadline specified by the client. Not only this, but of all of them, in the auditor's experience can also influence the decision where to experience - previous experience could be a reference to a decision (audit judgment). This study aimed to determine the effects of gender, stress obedience, independence, time budget pressure, and the experience of auditors on audit judgment. This study uses a quantitative descriptive approach. The population in this study is the external auditor who worked in public accounting firms Surabaya of 60 people. A sampling technique that uses purposive sampling, in order to obtain 41 respondents. The data analysis technique used is multiple linear regression. The results showed that the partial variables: (1) Gender has a positive and significant impact on the Audit Judgment with sig (0.013 <0.05), (2) Pressure Obedience does not have a positive and significant impact on the Audit Judgment with sig (0882 <0.05), (3) Independence of positive and significant influence on the Audit Judgment with sig (0.048 <0.05), (4) time Budget pressure does not have a positive and significant impact on the Audit Judgment with sig (0076 <0 , 05), (5) experience auditors do not have a positive and significant impact on the Audit Judgment with sig (0433 <0.05). From the above results showed that only two variables that affect audit judgment, namely gender and independence.Keywords: Gender, Obedience Pressure, Independence, Time Budget Pressure, Experience Auditor, and Audit Judgment.

scholarly journals Role Conflict, Role Ambiguity, Independensi dan Kinerja Auditor

2019 ◽  
Vol 1 (2) ◽  
pp. 65-77 ◽  
Author(s):  
Bahtiar Effendi
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Role Conflict ◽  
Quantitative Research ◽  
Role Ambiguity ◽  
Sampling Technique ◽  
Auditor Independence ◽  
Public Accounting ◽  
Accounting Firms ◽  
Analysis Technique

This study aims to examine the effect of role conflict, role ambiguity, and auditor independence on auditor performance. This type of research is quantitative research. The sampling technique was purposive sampling with a sample of 35 respondents from 14 Public Accounting Firms in the Jakarta. The data analysis technique used in this study is a multiple linear regression using the IBM SPSS Statistics version 24 program. The results show that: role conflict does not affect auditor performance, role ambiguity does not affect auditor performance, and auditor independence do not affect auditor performance.

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