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 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 The Effect of Locus of Control, Time Budget Pressure, and Professional Commitment on Dysfunctional Audit Behaviour

2017 ◽  
Vol 8 (2) ◽  
pp. 49-61
Author(s):  
Christian Mangiwa ◽  
Agus Bandang ◽  
Hamka Ridwan ◽  
Muhammad Ashari ◽  
Maxyanus Taruk Lobo
Keyword(s):  
Locus Of Control ◽  
Time Budget ◽  
Primary Data ◽  
Survey Method ◽  
Professional Commitment ◽  
South Sulawesi ◽  
Control Time ◽  
Negative Effect ◽  
Time Budget Pressure ◽  
Positive Effect

This study aims to determine the effect of locus of control, time budget pressure, and professional commitment on dysfunctional audit behaviour. The data used in this research is the primary data. Data was collected by using a survey method by distributing questionnaires to the auditors of Representative Supreme Audit Board in South Sulawesi Province. The method of analysis that was used to test the hypothesis is multiple linear regression with software Statistical Package for Social Science (SPSS) version 23. The analysis is based on data from 55 respondents who have completed all the statements and questionnaires. The results of this study show that (1) external locus of control and time budget pressure has a positive effect on dysfunctional audit behaviour and (2) professional commitment has a negative effect on dysfunctional audit behaviour.

scholarly journals Effects of Facial Skin Smoothness and Blemishes on Trait Impressions

Perception ◽  
2018 ◽  
Vol 47 (6) ◽  
pp. 608-625 ◽  
Author(s):  
Bastian Jaeger ◽  
Fieke M. A. Wagemans ◽  
Anthony M. Evans ◽  
Ilja van Beest
Keyword(s):  
Negative Influence ◽  
Positive Influence ◽  
Facial Skin ◽  
Social Approach ◽  
Approach And Avoidance ◽  
Negative Effect ◽  
Smooth Skin ◽  
Trait Inferences ◽  
Trait Impressions ◽  
Positive Effect

People make trait inferences based on facial appearance, and these inferences guide social approach and avoidance. Here, we investigate the effects of textural features on trait impressions from faces. In contrast to previous work, which exclusively manipulated skin smoothness, we manipulated smoothness and the presence of skin blemishes independently (Study 1) and orthogonally (Study 2). We hypothesized that people are particularly sensitive to skin blemishes because blemishes potentially indicate poor health and the presence of an infectious disease. We therefore predicted that the negative effect of blemished skin is stronger than the positive effect of smoothed skin. The results of both studies are in line with this reasoning. Across ratings of trustworthiness, competence, maturity, attractiveness, and health, the negative influence of skin blemishes was stronger and more consistent than the positive influence of skin smoothness (Study 1). Moreover, the presence of skin blemishes diminished the positive effect of skin smoothness on attractiveness ratings (Study 2). In sum, both facial skin blemishes and facial skin smoothness influence trait impression, but the negative effect of blemished skin is larger and more salient than the positive effect of smooth skin.

scholarly journals Faktor yang Mempengaruhi Pendapatan Keluarga Miskin di Kecamatan Maesan Kabupaten Bondowoso

2017 ◽  
Vol 4 (2) ◽  
pp. 182
Author(s):  
Moehammad Fathorrazi ◽  
Dewa Murti ◽  
Fivien Muslihatinningsih
Keyword(s):  
Cross Section ◽  
Research Area ◽  
Variable Number ◽  
Primary Data ◽  
Poor Families ◽  
Negative Effect ◽  
Independent Variable ◽  
Questionnaire Method ◽  
Educational Variables ◽  
Positive Effect

This study aims to determine the factors that affect the income of the poorest families in the district Maesan the regency by using the method of analysis Regression (Regression Model Multiplier). Data used in this study are primary data derived from interviews, questionnaire method, the method of observation (cross section) with a research area in District Maesan regency. The regression results obtained from this study indicate that education (X1) and age (X2) has positive effect on revenues. The number of dependents (X3) and the type of work (X4) negative effect on revenue. The probability value of each independent variable is education (X1) of 0.0000, age (X2) of 0.0000, the number of dependents (X3) at 0.0000 and the type of work (X4) of 0.7765. This shows that in the study of factors that affect the income of poor families in the District Maesan Bondowoso,variables that influence the educational variables, variables of age, and a variable number of dependents who have significant influence on the income variable. Variable type of work does not significantly influence the income variable. Keywords: income, education, age, total family dependents and The job type

scholarly journals Pengaruh Kompetensi, Independensi, Emotional Quotient dan Audit Tenure terhadap Kualitas Audit (Studi Empiris pada Auditor di Kantor Akuntan Publik Riau dan Kepulauan Riau)

2019 ◽  
Vol 14 (1) ◽  
pp. 49-60
Author(s):  
Nugraha Tasya Ramadhanty ◽  
Hardi ◽  
Meilda Wiguna
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Audit Quality ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Public Accounting ◽  
Accounting Firms ◽  
Emotional Quotient ◽  
Negative Effect ◽  
Positive Effect

This study aims to test and empirically prove the effect of competence, independence, emotional quotient, and audit tenure on audit quality. The sample of this study was 45 auditors from 15 public accounting firms in Riau and Riau Islands. The method of analysis in this research is multiple linear regression analysis. The results showed that (1) Competence has a positive effect on Audit Quality (2) Independence has a positive effect on Audit Quality (3) Emotional Quotient has a positive effect on audit quality (4) Audit Tenure has a negative effect on 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 PENGARUH TIME BUDGET PRESSURE, AUDIT TENURE DAN UKURAN KAP TERHADAP KUALITAS AUDIT

2021 ◽  
Vol 4 (2) ◽  
pp. 136-151
Author(s):  
Mohamad Alfi Amrulloh ◽  
Made Dudy Satyawan
Keyword(s):  
Firm Size ◽  
Audit Quality ◽  
Time Budget ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Financial Statement ◽  
Primary Data ◽  
Analysis Model ◽  
Audit Firm ◽  
Time Budget Pressure

In carrying out their duties, auditors must be competence and have to maintain their audit quality to provide trust to stakeholder. However, currently there are many cases that will causes the audit quality to decline. The cases is about financial cases that are still being discussed in public and have connection about audit quality on financial statement. The objective of this study was to determine effect of Time Budget Pressure, Audit Tenure and Audit Firm Size on Audit Quality. This study uses the primary data from questionnaire that was distributed to auditor KAP in Surabaya. Method determination sample used purposive sampling criteria and have 55 sample data can used. Data analysis model is multiple linear regression analysis. The result of this study indicate time budget pressure have positive effect on audit quality, but audit tenure and audit firm size has no effect on audit quality.

scholarly journals Pengaruh Profesionalisme Dan Time Budget Pressure Pada Kinerja Auditor Dengan Motivasi Auditor Sebagai Variabel Pemoderasi

2019 ◽  
pp. 821
Author(s):  
Made Irna Wikanadi ◽  
Ketut Alit Suardana
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Time Budget ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Negative Effect ◽  
Time Budget Pressure ◽  
Positive Effect

This research was conducted at the BPKP Representative of Bali Province. The sample in this study were all auditors with a total auditor number of 74 people. The number of research samples used was 51 respondents, with a saturated sampling method. The data collection method used was using a questionnaire that was distributed directly to the auditors who worked in BPKP Representatives of Bali Province. The data analysis technique used is multiple linear regression analysis and Moderated Regression Analysis (MRA). Based on the results of multiple linear regression analysis found that professionalism has a positive effect on auditor performance and time budget pressure has a negative effect on auditor performance. Based on the regression moderation results that auditor motivation increases the influence of professionalism and time budget pressure on auditor performance. Keywords: professionalism, time budget pressure, auditor motivation, auditor performance

Pengaruh Tekanan Anggaran Waktu Dan Fee Audit Terhadap Kualitas Audit Dimoderasi Kecerdasan Emosional

2020 ◽  
Vol 2 (2) ◽  
pp. 87-101
Author(s):  
Hamzah Ahmad ◽  
Hajering Hajering ◽  
Muslim Muslim ◽  
Alma Pratiwi
Keyword(s):  
Emotional Intelligence ◽  
Audit Quality ◽  
Time Budget ◽  
Audit Fees ◽  
Primary Data ◽  
South Sulawesi ◽  
Audit Fee ◽  
Pressure Variable ◽  
Relationship Of ◽  
Time Budget Pressure

This study aims to examine the effect of time budget pressure and audit fees on audit quality with emotional intelligence as a moderating variable. The data in this study were obtained from BPKP South Sulawesi Province representatives who were willing to become respondents. This study uses primary data by conducting direct research in the field by giving questionnaires / question sheets to 112 respondents. The data analysis method uses the SmartPLS approach to examine the effect of time budget pressure and audit fees on audit quality with emotional intelligence as a moderating variable. The results showed that the time budget pressure variable had a negative and significant effect on audit quality; audit fees have a positive and not significant effect on audit quality; emotional intelligence can strengthen the relationship of time budget pressure to audit quality; and emotional intelligence cannot strengthen the audit fee relationship to audit quality

scholarly journals Pengaruh Intellegence Quotient, Emotional Quotient, Spiritual Quotient, Dan Tekanan Anggaran Waktu Audit Pada Perilaku Underreporting Of Time

2017 ◽  
pp. 82
Author(s):  
A. A.Ngurah Indrajaya ◽  
Ida Bagus Putra Astika ◽  
Ni Putu Sri Harta Mimba
Keyword(s):  
Time Budget ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Time Behavior ◽  
Emotional Quotient ◽  
Intellectual Quotient ◽  
Negative Effect ◽  
Time Budget Pressure

ABSTRACT This study aims to explore the effect of the intellectual, emotional, spiritual and audit time of underreporting of time behavior. The method used in this study is explanatory research, which would explain the causal relationship between the four independent variables on the dependent variable. This study collected data through questionnaires. The population of this study are from public accountant auditors. This study used total sampling which used all population. While the data analysis includes descriptive analysis, the classical assumption test and verification analysis using Multiple Linear Regression Analysis. Based on the results of the analysis showed that Intellegence quotient, emotional quotient, spiritual quotient have a negative effect on underreporting of time behavior and audit time budget pressure have a positive influence on the underreporting of time behavior. The results showed that the level of Intellegence quotient, emotional quotient, spiritual quotient is high and the time budget pressure is low, the auditor will not do the underreporting of time behavior. Keywords: Underreporting of Time Behaviour, Intellectual Quotient, Emotional Quotient, Spiritual Quotient, Time Budget Pressure

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