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 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 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.

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 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.

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 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 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).

scholarly journals Audit Quality Reduction Behavior: Locus Of Control, Job Stress, Time Pressure

2020 ◽  
Vol 1 (2) ◽  
pp. 19-27
Author(s):  
I Gusti Ayu Ratih Permata DEWI ◽  
Putu Yudha Asteria PUTRI
Keyword(s):  
Locus Of Control ◽  
Job Stress ◽  
Audit Quality ◽  
Time Pressure ◽  
Time Budget ◽  
Path Coefficient ◽  
Reduction Behavior ◽  
Time Budget Pressure ◽  
Positive Effect

This study aims to examine the effect of locus of control and job stress on audit time budget pressure and its implications on the behavior of KAP audit quality reduction in Bali. Data used by using a questionnaire. The sample in this study amounted to 35 respondent. The data analysis technique used is path analysis. The test results show that locus of control and job stress has a positive effect on audit time budget pressure. Audit time budget pressure has a positive effect on quality reduction behavior in an audit. Furthermore, audit time budget pressure mediates the effect of locus of control and job stress on audit quality reduction behavior. The coefficient of the indirect effect of job stress on the behavior of the reduction of the quality of the audit through the budget pressure audits provides a greater effect than a direct effect of path coefficient value of job stress on the behavior of the reduction of the quality of the audit.

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.

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