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 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

scholarly journals PENGARUH KOMPETENSI, INDEPENDENSI, ETIKA, PENGALAMAN AUDITOR, DAN TEKANAN ANGGARAN WAKTU TERHADAP KUALITAS AUDIT

2017 ◽  
Vol 4 (2) ◽  
pp. 81-97
Author(s):  
Stella Angelina
Keyword(s):  
Significant Influence ◽  
Audit Quality ◽  
Time Budget ◽  
Multiple Linear Regression Model ◽  
Survey Method ◽  
Process Data ◽  
Public Accounting ◽  
Accounting Firm ◽  
External Auditor ◽  
Time Budget Pressure

The objective of this research is to examine the influence of auditor's competency, independency, ethic, experience, and time budget pressure toward audit quality. The object of this research is public accountants (external auditor) that working at Public Accounting Firm in Jakarta and Tangerang. This research was conducted using a survey method. Data were collected using questionnaires. From 180 questionnaires distributed, 119 questionnaires were returned, and 28 questionnaires were not meet the criteria, so that only 91 questionnaire could be process. Data analysis conducted with multiple linear regression model. The result of this study were competency, independency, ethic, experience, and time budget pressure have significant influence to audit quality simultaneously. Competency, independency, experience, and time budget pressure have significant influence to audit quality partially. But, ethic not have significant influence to audit quality partially.

scholarly journals Time budget pressure on audit quality with audit structure, independence, and audit supervision as moderating variable

2020 ◽  
Vol 7 (6) ◽  
pp. 21-32
Author(s):  
I Ketut Jati ◽  
Herkulanus Bambang Suprasto
Keyword(s):  
Audit Quality ◽  
Time Budget ◽  
Test Model ◽  
Negative Effects ◽  
Public Companies ◽  
The Public ◽  
Moderating Factors ◽  
Negative Effect ◽  
Feasibility Test ◽  
Time Budget Pressure

The audit quality of the public accounting firm / KAP was questioned as there were several cases of fraud, irregularity, and other unhealthy accounting practices that linked several public companies that had been audited and obtained an unqualified opinion / WTP. Empirical research shows that time budget pressure has an effect on audit quality but is not linear because moderating factors are suspected, including time budget pressure, audit structure, independence, and audit supervision. The purpose of this study was to determine the effect of time budget pressure on audit quality. The population of KAP auditors in Bali Province and the research sample was determined by purposive sampling method. The data collected were tabulated and analyzed using the Moderated Regression Analysis (MRA) technique through the following stages: classical assumption test, model feasibility test (F test), determination coefficient analysis (Ajd. R2), research hypothesis testing (t-test) for both partial and moderating effect. The results of the research show that time budget pressure has a negative effect but not statistically significant on audit quality. Furthermore, audit structure, independence, audit supervision attenuate the negative effects of time budget pressure on audit quality.

scholarly journals PENGARUH INDEPENDENSI AUDITOR, PENGALAMAN KERJA AUDITOR, KOMPLEKSITAS AUDIT, TIME BUDGETPRESSURE, DAN DUE PROFESSIONALCARE TERHADAPKUALITAS AUDIT (STUDI KASUS PADA KANTOR AKUNTAN PUBLIK DI PALEMBANG)

AKUNTABILITAS ◽  
2019 ◽  
Vol 12 (1) ◽  
pp. 29-40
Author(s):  
Samuel Dio Gyer ◽  
Harun Delamat ◽  
Ubaidillah Ubaidillah
Keyword(s):  
Empirical Evidence ◽  
Significant Influence ◽  
Work Experience ◽  
Selection Criteria ◽  
Audit Quality ◽  
Time Budget ◽  
Public Firm ◽  
Professional Care ◽  
Time Budget Pressure ◽  
Research Show

This research aimed to analyze and provide empirical evidence of the influence of auditor’s independency, auditor’s work experience, audit complexity, time budget pressure, and due professional care toward audit quality. The population was all of auditor who works at Accounting Public Firm in Palembang. The sample used in this research was saturated sampling which all of auditor agree to be respoden were 37 auditor. The sample was taken using the method of purposive sampling, and those meeting the selection criteria were also taken. The statistic method used was multiplied regresion analysis used SPSS 20 with hypothesis testing of statistic t and F test.The results of research show that : auditor’s independency, auditor’s work experience, audit complexity and due professional carehave positive and significant influence to audit quality partially. Variable time budget pressure has no and significant influence to audit quality. Variable auditor’s work experience was a dominant for influencing audit quality. Variable auditor’s independency, auditor’s work experience, audit complexity, time budget pressure, and due professional care have positive and significant effect on audit quality simultaneously amounted to 52.5%.

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 The Mediating Effect of Budget Pressure on Behavioral Declaration of Audit

2019 ◽  
Vol 7 (2) ◽  
pp. 73-89
Author(s):  
Edwin Setiawan ◽  
Andreas Andreas ◽  
Novita Indrawati ◽  
Hardi Hardi
Keyword(s):  
Organizational Commitment ◽  
Locus Of Control ◽  
Audit Quality ◽  
Time Budget ◽  
Sampling Technique ◽  
Mediating Effect ◽  
Survey Method ◽  
Quality Deterioration ◽  
Time Budget Pressure ◽  
Positive Effect

This study aims to test and analyze the behavior of audit quality deterioration by integrating the characteristics of individual auditors (locus of control and organizational commitment) with time budget pressure. The study was conducted by survey method by distributing questionnaires to auditors who worked at KAP in the Provinces of West Sumatra, Riau and Riau Islands. The sampling technique uses the purpose sampling method. The questionnaire that can be used totaling 60 questionnaires. Data analysis using wrapPLS 6.0. The results showed that internal locus of control had a negative effect on time budget pressure and decreased audit quality behavior, external locus of control had a positive effect on time budget pressure and decreased audit quality behavior, organizational commitment negatively affected time budget pressure and decreased audit quality behavior, and time budget pressure has a positive effect on audit quality deterioration behavior, and time budget pressure mediates the influence of locus of control, organizational commitment to audit quality deterioration.

scholarly journals EFEK MODERASI TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT

2021 ◽  
Vol 4 (2) ◽  
pp. 187-204
Author(s):  
Lona Noviani ◽  
Najla Putri Yani
Keyword(s):  
Audit Quality ◽  
Structural Model ◽  
Time Budget ◽  
Total Sample ◽  
Measurement Model ◽  
Care Experience ◽  
Professional Care ◽  
Time Budget Pressure ◽  
Positive Effect

This study aims to examine the effect of due professional care, experience and accountability on audit quality with the moderation of the time budget of pressure. The study was conducted at 17 KAP Banten Province with a total sample of 52 respondents. Data analysis used the SEM-PLS method by testing the measurement model and structural model. The results of hypothesis testing show that due professional care has a positive effect on audit quality, so the higher the auditor performs due professional care, the better the audit quality will be. Experience has a positive effect on audit quality, so the more experienced the auditor is in carrying out his duties, the better the audit quality will be. Accountability has a positive effect on audit quality, so that auditors who carry out accountability well can make their audit results more qualified. There is no moderation of time budget of pressure on the effect of due professional care on audit quality. Time budget of pressure will not interfere with the quality of audits produced by professional auditors. There is no moderation of time budget of pressure on the effect of experience on audit quality. Time budget of pressure will not interfere with audit quality resulting from auditors who have high experience in conducting audits. There is no moderation of time budget of pressure on accountability to audit quality. Auditors with high accountability are not bothered by time budget of pressure in producing high audit quality.

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 Faktor-Faktor yang Mempengaruhi Auditor dalam Menilai Kualitas Audit Pada Kantor Akuntan Publik Di Kota Palembang

MBIA ◽  
2020 ◽  
Vol 19 (1) ◽  
pp. 38-48
Author(s):  
Poppy Indriani ◽  
Rolia Wahasusmiah
Keyword(s):  
Professional Ethics ◽  
Audit Quality ◽  
Task Complexity ◽  
Time Budget ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Purposive Sampling ◽  
Professional Care ◽  
Time Budget Pressure ◽  
Public Accountant

This study was conducted to obtain empirical evidence regarding the factors that influence auditors in assessing audit quality at the Public Accountant Office in Palembang. The respondents of this study were all staff auditors (senior auditors and junior auditors) at 8 Public Accountant Offices in Palembang that were registered with the Ministry of Finance of the Republic of Indonesia with 43 auditors. The sample selection method in this study was determined by the purposive sampling method. The analysis technique used is multiple linear regression analysis. The independent variables in this study are independence, competence, auditor experience, accountability, professional ethics, time budget pressure, task complexity and due professional care. The dependent variable in this study is audit quality. the results of this study indicate that the variables of independence, competence, accountability, and professional ethics have a positive effect on audit quality, then the auditor experience and due professional care variables indicate that there is no effect on audit quality, whereas for time budget pressure and task complexity variables negatively affect quality an audit   Abstrak Penelitian ini dilakukan untuk memperoleh bukti empiris mengenai faktor-faktor yang mempengaruhi auditor dalam menilai kualitas audit pada Kantor Akuntan Publik di Palembang. Responden penelitian ini adalah seluruh staf auditor (auditor senior dan auditor junior) pada 8 Kantor Akuntan Publik di Kota Palembang yang terdaftar di Kementerian Keuangan Republik Indonesia dengan jumlah auditor sebanyak 43 orang. Metode pemilihan sampel pada penelitian ini ditentukan dengan metode purposive sampling. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Variabel-variabel independen pada penelitian ini adalah independensi, kompetensi, pengalaman auditor, akuntabilitas, etika profesi, time budget pressure, kompleksitas tugas dan due professional care. Variabel dependen pada penelitian ini adalah kualitas audit. hasil penelitian ini menunjukkan bahwa variabel independensi, kompetensi, akuntabilitas, dan etika profesi berpengaruh positif terhadap kualitas audit, selanjutnya pada variabel pengalaman auditor dan due professional care menunjukkan bahwa tidak berpengaruh terhadap kualitas audit, sedangkan untuk variabel time budget pressure dan kompleksitas tugas berpengaruh negatif terhadap kualitas audit. Kata kunci:  Independensi, Kompetensi, Pengalaman Auditor, Akuntabilitas, Etika Profesi, Fee Audit, Time Budget Pressure, Kompleksitas Tugas, Due Professional Care, Kualitas Audit.

scholarly journals TIME BUDGET PRESSURE, KOMPLEKSITAS AUDIT DAN KUALITAS AUDIT

2020 ◽  
Vol 17 (2) ◽  
pp. 65
Author(s):  
Ismail Badollahi ◽  
Andi Arman ◽  
Abd Salam ◽  
Linda Arisanti Razak
Keyword(s):  
Sampling Method ◽  
Audit Quality ◽  
Time Pressure ◽  
Time Budget ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Purposive Sampling ◽  
Negative Effect ◽  
Time Budget Pressure

ABSTRACT  The purpose of this study is to examine the effect of time budget pressure and audit complexity on audit quality. The population and sample of this study used all auditors KAP in Makassar City. Determination of the sample was selected by purposive sampling method with the criteria of respondents not limited by the position of auditors in KAP (partners, managers, seniors and auditor staff) so that all auditors who work in KAP can be respondents. Hypothesis testing uses multiple linear regression analysis. The analysis shows that time budget pressure has a negative effect on audit quality. However, audit complexity does not affect audit quality. This illustrates that if the auditor has time pressure in carrying out his work will have an impact on the decline in audit quality, but the complexity of the auditor's work if it does not have time pressure in carrying out the audit does not have an impact on the decline in audit quality. Keywords                   : Audit Complexity; Audit Quality; Time Budget Pressure ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh time budget pressure dan kompleksitas audit terhadap kualitas audit. Populasi dalam penelitian ini adalah semua auditor di Kantor Akuntan Publik di Kota Makassar. Sampel dipilih dengan metode purposive sampling dengan kriteria responden tidak dibatasi oleh posisi auditor dalam KAP (mitra, manajer, senior dan staf auditor) sehingga semua auditor yang bekerja di KAP dapat dimasukkan sebagai responden. Hipotesis diuji dengan teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil analisis menunjukkan bahwa time budget pressure berpengaruh negative terhadap kualiatas audit. Namun, kompleksitas audit tidak berpengaruh terhadap kualitas audit. Hal ini menggambarkan bahwa jika auditor mempunyai tekanan waktu dalam melaksanakan pekerjaannya akan berdampak terhadap penurunan kualitas audit, akan tetapi kompleksnya pekerjaan auditor jika tidak mempunyai tekanan waktu dalam melaksanakan audit tidak berdampak terhadap penurunan kualitas audit. Kata Kunci : Time Budget Pressure; Kompleksitas Audit; Kualitas Audit

Sign in / Sign up

Export Citation Format

Share Document