scholarly journals Perilaku Premature Sign Off atas Prosedur Audit Serta Kaitannya dengan Time Pressure dan Audit Risk

2021 ◽  
Vol 4 (2) ◽  
pp. 225
Author(s):  
Arzal Syah ◽  
Muh. Abdi Imam ◽  
Hamida Hamida
Keyword(s):  
Time Pressure ◽  
Sample Selection ◽  
Sampling Technique ◽  
Audit Report ◽  
Public Accounting ◽  
Audit Risk ◽  
Accounting Firm ◽  
The Public ◽  
Off Time

AbstractThe practice of premature sign off on audit procedures will directly affect the quality of the audit report produced by the auditor, because if one of the steps in the audit procedure is omitted, the possibility of the auditor making wrong judgments will be higher. This study aims to empirically prove the effect of time pressure and audit risk on premature sign off behavior on audit procedures. The population of this study is the auditor in the public accounting firm in Makassar City, Indonesia. Sample selection using census sampling technique. The results of this study indicate that time pressure tends to increase their efforts to prematurely terminate audit procedures (Premature sign Off). Auditors who perceive high audit risk tend to prematurely terminate audit procedures. When the auditor determines that the materiality inherent in the audit procedure is low, there is a tendency for the auditor to ignore the audit procedure because the auditor considers that if there is a material misstatement in the implementation of the audit procedure, the value is not material so that the auditor conducts premature sign off behavior.Keywords: Audit Risk, Premature Sign Off, and Time Pressure AbstrakPraktik premature sign off atas prosedur audit, akan berpengaruh secara langsung terhadap kualitas laporan audit yang dihasilkan oleh auditor, sebab apabila salah satu langkah dalam prosedur audit dihilangkan maka kemungkinan auditor dalam membuat judgment yang salah akan semakin tinggi. Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh antara time pressure dan audit risk terhadap perilaku premature sign off atas prosedur audit. Populasi dari penelitian ini adalah auditor di kantor akuntan publik yang ada di Kota Makassar, Indonesia. Pemilihan sampel menggunakan teknik sampling sensus. Hasil dari penelitian ini menunjukkan bahwa time pressure, cenderung meningkatkan usahanya untuk melakukan penghentian secara prematur prosedur audit (Premature sign Off).  Auditor yang merasakan risiko audit yang tinggi cenderung untuk melakukan penghentian secara prematur prosedur audit.   Ketika auditor menetapkan bahwa materialitas yang melekat pada prosedur audit rendah maka terdapat kecenderungan auditor untuk mengabaikan prosedur audit dikarenakanan auditor menganggap jika terdapat salah saji material pada pelaksanaan prosedur audit nilainya tidaklah material sehingga auditor melakukan perilaku premature sign off.Kata Kunci: Audit Risk, Premature Sign Off, Time Pressure

scholarly journals Effect of Auditor Ethics, Knowledge and Dysfunctional Behavior Audit Office of the Quality of Public Accountants in Makassar

2016 ◽  
Vol 7 (1) ◽  
pp. 48-53
Author(s):  
Eva Marin Sambo ◽  
Hj. Yusuf Marwah ◽  
Andi Fadillah A Baso
Keyword(s):  
Audit Quality ◽  
Sampling Technique ◽  
Professional Standards ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Dysfunctional Behavior ◽  
Public Accountants ◽  
Positive Effect

Cases of violation of the Public Accountants Professional Standards at Drs. Mitrawinata and colleagues, due to unfavorable auditor ethics where Drs. Peter Partner Winatadari as Public Accountant (AP) violated the Public Accountants Professional Standards (SPAP) relating to the audit that the general audit assignment restrictions on financial statements Muzatek Jaya. Associated with good audit quality, there are several things that affect them auditor ethics, knowledge and dysfunctional behavior. This study aims to determine the effect of auditor ethics, knowledge and dysfunctional behavior on audit quality either simultaneously or partially on public accounting firm in Makassar. The sampling technique using saturated sampling technique, in order to obtain a sample of 37 respondents. Methods of data analysis using multiple linear regression techniques, test F and test t. These results indicate that the auditor ethics, knowledge and dysfunctional behavior simultaneously significant positive effect on audit quality in the public accounting firm in Makassar. Partially ethics of auditors and knowledge of significant positive effect on audit quality, but not for the dysfunctional behavior that significant negative effect on audit quality. The level of contribution influence auditor ethics, knowledge and dysfunctional behavior on audit quality is high. This is caused by some respondents to variable auditor ethics, knowledge and quality of the audit is still no answer neutral and do not agree, while the dysfunctional behavior variables still exist some respondents who answered disagree and strongly disagree.

Determinant of Audit Report Lag Among Mining Companies in Indonesia

2019 ◽  
Vol 15 (1) ◽  
pp. 68
Author(s):  
Sari Angriany Natonis ◽  
Bambang Tjahjadi
Keyword(s):  
Stock Exchange ◽  
Sampling Technique ◽  
Annual Reports ◽  
Fiscal Year ◽  
Company Size ◽  
Audit Report ◽  
Public Accounting ◽  
Audit Opinion ◽  
Accounting Firm ◽  
Mining Companies

Time period in completing the audit work until the date of publishing audit report is called audit report lag. BAPEPAM requires each of going-public companies to publish their annual reports not later than three months after the fiscal year ends. The aim of this research was to determine the effect of profitability, solvency, company size, audit opinion, and size of public accounting firm on audit report lag at mining companies listed on Indonesia Stock Exchange during the period of 2013-2017. As many as 12 samples were obtained through purposive sampling technique. The data analysis technique used was the multiple regression analysis. The results showed that the profitability and company size negatively affected the audit report lag, while the other variables, such as solvency, audit opinion, and size of public accounting firm, had no significant effect on the audit report. The result of simultaneous test showed that all independent variables influenced audit report lag with 32.8% of determination coefficient.

FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG GO PUBLIK DI BEI

2015 ◽  
Vol 11 (2) ◽  
pp. 117
Author(s):  
Astuti Yuli Setyani
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Test Results ◽  
Public Accounting ◽  
Variable Size ◽  
Accounting Firms ◽  
Accounting Firm ◽  
The Public

"> This study aims to examine empirically the effect of firm size, solvency, profitability, and thequality of public accounting firms (KAP) to the audit delay on manufacturing companieslisted in Indonesia Stock Exchange. This study focuses on companies listed on the IndonesiaStock Exchange. The data used are secondary data, the audited financial statements of 47companies listed in Indonesia Stock Exchange in 2009-2012. To test the hypothesis,performed multiple regression analysis that begins classic assumption test includingnormality, linearity, multicollinearity, heteroscedasticity and autocorrelation. The data usedhas met all the classical assumptions. Partial test results show that the variable size andvariable quality of the public accounting firm (KAP) that affect audit delay, while variablesolvency and profitability variable does not affect the audit delay.Keywords: audit delay, KAP, company’s size, profitability, solvency

scholarly journals Pengaruh Kompetensi,Akuntabilitas, Penerapan Kode Etik, dan Gaya Kepemimpinan terhadap Kualitas Audit di Kap di Medan

Owner ◽  
2021 ◽  
Vol 5 (2) ◽  
pp. 607-619
Author(s):  
Namira Ulfrida Rahmi ◽  
Tio Hadi ◽  
Susilawati Susilawati ◽  
Widia Widia ◽  
Adam Fredy
Keyword(s):  
Tax Evasion ◽  
Goodness Of Fit ◽  
Audit Quality ◽  
Code Of Ethics ◽  
Public Prosecutor ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Measurement Models

Various cases that occurred in KAP are evidence of problems in the KAP environment that affect the quality of auditors in conducting audits. In conducting audits, independent auditors are required to observe professional principles, including professional responsibility, public interest, integrity, objectivity, competence, and professional prudence. However, various cases that arise within the Public Accounting Firm are one of the reasons for the reduced public trust in Public Accounting Firm services, one of which occurred in the case of violations committed by Hasnil M Yasin & Partners where the director of this Public Accounting Firm committed income tax evasion. in Langkat Regency under the demands of the Public Prosecutor Service along with the Langkat regional secretary Surya Djahisa. Hasnil is suspected of committing a criminal act of corruption that resulted in a loss of state funds of 1 billion rupiahs, therefore the researchers conducted tests in assessing competence, accountability, the application of the Code of Ethics and Leadership Styles that affect the quality of audits at KAP Medan city. The population and samples were taken with the saturation technique. The data analysis model uses structural models, measurement models, path diagram designs, conversion of path diagrams into a system of equations, estimates, the goodness of fit, and others to get the desired results with the help of the WrapPls program. The results showed that the competence, accountability, and code of ethics of Medan public accountants did not affect audit quality. Leadership style has an effect on audit quality at KAP Medan City.

scholarly journals Pengaruh Pengalaman Audit, Skeptisme Profesional Dan Time Pressure Terhadap Kemampuan Auditor Mendeteksi Fraud

2021 ◽  
Vol 1 (2) ◽  
pp. 113
Author(s):  
Safira Indriyani ◽  
Luqman Hakim
Keyword(s):  
Empirical Evidence ◽  
Random Sampling ◽  
Research Method ◽  
Time Pressure ◽  
Simple Random Sampling ◽  
Primary Data ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public

The research purposes to obtain and understand the empirical evidence about audit experience, auditor’s professional scepticism and time pressure toward auditor’s ability to detect fraud. The research method used was quantitative by using primary data questionnaires to the Public Accounting Firm in Center Jakarta. Sample taking method on this research is using simple random sampling. The result showed that audit experience and auditor’s professional scepticism have positive and significant effect on auditor’s ability to detect fraud, time pressure has negative and significant effect on auditor’s ability to detect fraud. 

scholarly journals PENGARUH LOCUS OF CONTROL, BUDAYA ORGANISASI, KOMITMEN ORGANISASI DAN STRUKTUR AUDIT TERHADAP KINERJA AUDITOR

2020 ◽  
Vol 1 (3) ◽  
pp. 510-522
Author(s):  
Dinda Ilmatiara ◽  
Mulia Sosiady ◽  
Desrir Miftah
Keyword(s):  
Organizational Culture ◽  
Organizational Commitment ◽  
Locus Of Control ◽  
Sampling Technique ◽  
Financial Statements ◽  
Public Accounting ◽  
Accounting Firm ◽  
Audit Firm ◽  
The Public ◽  
Very High

Public trust in auditors or audit firm as an independent party authorized to audit financial statements is very high. Auditors who can improve their performance are believed to be capable of becoming qualified auditors and capable of producing high quality products. This study aims to analyze the effect of locus of control, organizational culture, organizational commitment, and audit structure on auditor performance. The population in this study were all auditors at the level of partners, managers, seniors, and juniors as well as staff auditors at the Public Accounting Firm in Pekanbaru. The sampling technique used purposive sampling. The technique of collecting data using a questionnaire. This study was tested with multiple regression analysis using the SPSS 23 program. The results showed that locus of control, organizational culture, organizational commitment, and audit structure had an effect on auditor performance.

scholarly journals CONFLICT OF INTEREST DAN INDEPENDENSI AUDITOR PADA KANTOR AKUNTAN PUBLIK DI BALI

InFestasi ◽  
2019 ◽  
Vol 15 (1) ◽  
pp. 1
Author(s):  
Komang Adi Kurniawan Saputra ◽  
Ni Made Rai Juniariani ◽  
A. A. Ketut Jayawarsa
Keyword(s):  
Conflict Of Interest ◽  
Quantitative Research ◽  
Sampling Technique ◽  
Least Square ◽  
Public Accounting ◽  
Quantitative Research Methods ◽  
Accounting Firm ◽  
Ordinary Least Square ◽  
The Public ◽  
Census Techniques

<p><em>This study aims to examine the effect of conflict of interest and independence on auditor performance at the Public Accounting Firm in Bali with quantitative research methods. The population in this study were auditors registered in the directory of the Institute of Public Accountants in Bali amounting to 67 auditors, which at the same time made the whole population sampled or called total sampling. The sampling technique used is a non-probability sampling method with saturated samples or census techniques. To test the influence between variables, OLS (Ordinary Least Square) Multiple Linear Regression is used. The results of this study are the conflict of interest variables and independence have a significant positive effect</em><em> on the performance of the aduitor registered at the Public Accounting Firm in Bali.</em><em></em></p>

scholarly journals Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, Kompetensi dan Lingkungan Kerja pada Kinerja Auditor

2020 ◽  
Vol 30 (7) ◽  
pp. 1738
Author(s):  
Ni Luh Yuni Pratiwi ◽  
I Ketut Suryanawa
Keyword(s):  
Emotional Intelligence ◽  
Work Environment ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Analysis Technique

The purpose of this study is to obtain empirical evidence about the influence of intellectual intelligence, emotional intelligence, competence and work environment on auditor performance. This research was conducted at the Public Accounting Firm (KAP) in Bali. The population in this study are all auditors who work at KAP in Bali. The sample of this study was 55 respondents, carried out with saturated sampling technique. The data used are primary data with data collection methods namely questionnaires. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that intellectual intelligence, emotional intelligence, competence and work environment have a positive effect on auditor performance. The results of this study as input for the leadership of the Public Accounting Firm in seeking better performance, and for the auditor can be used as evaluation material to maintain and improve performance in conducting audits. Keywords: Intellectual Intelligence; Emotional Intelligence; Competence; Work environment; Auditor Performance.

scholarly journals Pengaruh Tekanan Ketaatan, Materialitas dan Risiko Audit terhadap Ketepatan Judgment Auditor pada Kantor Akuntan Publik di Sumatera Utara

2020 ◽  
Vol 4 (2) ◽  
pp. 114
Author(s):  
Agustina Agustina
Keyword(s):  
Data Analysis ◽  
Rate Of Return ◽  
Primary Data ◽  
Research Subject ◽  
Public Accounting ◽  
Auditor Judgment ◽  
Audit Risk ◽  
Accounting Firm ◽  
The Public ◽  
North Sumatra

The purpose of this study was to determine the effect of compliance, materiality, and audit risk on the judgment of the auditor's judgment on the Public Accounting Firm in North Sumatra. This analysis is based on data obtained from 45 respondents, namely auditors who have senior auditor positions and junior auditors at the Public Accountants office in North Sumatra by distributing questionnaires. This research is census research. The data used is primary data, which is obtained directly from the research subject in the form of respondents' perceptions by circulating the questionnaire in the form of a questionnaire to the respondent. From the number of questionnaires circulated to respondents as many as 52 sheets, only 45 sheets returned with a rate of return reaching 86.53%. Furthermore, the data analysis in this study used multiple linear regression which was processed using a computer program Statistical Product and Service Solution (SPSS) ver 15.0. The results of the study showed that both simultaneously and partially obedient pressure, materiality, and audit risk had an effect on the accuracy of the auditor's judgment at the Public Accounting Firm in North Sumatra. This proves that the higher the pressure of obedience, materiality and audit risk possessed by the auditor, the higher the auditor's judgment. Keywords: Pressure of obedience, Materiality, Audit Risk, and Auditor Judgment.

scholarly journals Halo effect moderating: impact of professional skepticism on auditor performance

2019 ◽  
Vol 6 (4) ◽  
pp. 189-196
Author(s):  
Ihwan Septian ◽  
Ida Bagus Putra Astika
Keyword(s):  
Sampling Technique ◽  
Halo Effect ◽  
Financial Information ◽  
Certified Public Accountants ◽  
Professional Skepticism ◽  
Accounting Firm ◽  
The Public ◽  
One Year ◽  
Public Accountant

The Public Accountant profession has a role in supporting a healthy and efficient economy and increasing transparency and quality of financial information. Good auditor performance is needed to provide transparent and quality financial information to all interested parties. Good auditor performance can be carried out if an auditor is able to maintain professional skepticism and other factors in carrying out audit assignments and is not affected by factors that can reduce professional skepticism, one of which is the occurrence of a halo effect in assessing the client's overall business risk. The research was conducted to provide empirical of the halo effect in moderating professional skepticism on the auditor performance at Public Accounting Firm (KAP) in Bali Province. The population in this research were all KAP auditors in Bali Province which registered in the Directory and published by Indonesian Institute of Certified Public Accountants (IAPI) in 2019. The sampling technique used purposive sampling with the auditor criteria who are actively working in KAP in Bali Province and has audit experience of at least one year and ever been a team leader in the audit at least once.

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