PENGARUH TIME BUDGET PRESSURE, AUDIT TENURE DAN UKURAN KAP TERHADAP KUALITAS AUDIT

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.

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The Effect of Auditor Ethics, Auditor Experience, Audit Fees, and Auditor's Motivation on Audit Quality (Case study of a Public Accounting Firm in Semarang)

MALIA: Journal of Islamic Banking and Finance ◽

10.21043/malia.v3i2.6879 ◽

2020 ◽

Vol 3 (2) ◽

pp. 139

Author(s):

Ika Mulyani

Keyword(s):

Audit Quality ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Simple Random Sampling ◽

Audit Fees ◽

Multiple Linear Regression Analysis ◽

Statistical Test ◽

Primary Data ◽

Coefficient Of Determination ◽

Analysis Model

The purpose of this paper is to identify the effect of Auditor Ethics, Auditor Experience, Audit Fees, and Auditor’s Motivation on Audit Quality.The population of this research is the Auditor at the Public Accountant Office in Semarang. The sampling technique uses Simple Random Sampling. The data used in this study are primary data taken by distributing questionnaires. The analysis model uses multiple linear regression analysis models, while the analysis technique uses the Statistical Test F, the Coefficient of Determination (, and the Statistical test t.The results of the analysis and discussion showed that the auditor's ethical variables, auditor's experience, audit fees, and auditor's motivation simultaneously had a significant effect on audit quality. Auditor ethics, auditor experience, and Auditor Motivation on the quality of each audit partially significant effect on audit quality. Whereas Audit Fee partially has no significant effect on Audit Quality.

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PENGARUH KOMPETENSI, OBJEKTIVITAS, DAN TEKANAN ANGGARAN WAKTU TERHADAP KUALITAS HASIL AUDIT PERWAKILAN BPKP SULAWESI UTARA

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.13.04.21150.2018 ◽

2018 ◽

Vol 14 (1) ◽

Author(s):

Hans Lohonauman ◽

Jullie J. Sondakh ◽

Meily Y. B. Kalalo

Keyword(s):

Hypothesis Testing ◽

Time Budget ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Primary Data ◽

Coefficient Of Determination ◽

North Sulawesi ◽

Using Data ◽

Time Budget Pressure

This study aims to determine the influence of competence, objectivity, and time budget pressure on the quality of audit results BPKP North Sulawesi Representative. The population used in this study is the BPKP auditor. Method of sampling by purposive sampling according to predetermined criteria. The number of samples collected was 45 respondents. The research data is the primary data obtained directly from the research object. The collected data is analyzed by using data analysis which is done by testing the data quality and classical assumption before doing hypothesis testing. Hypothesis testing in this study using multiple linear regression analysis with t test, f test, and coefficient of determination. The results of this study indicate that the variables of competence and objectivity have a significant effect on the quality of audit results. This shows that competence and objectivity affect the quality of audit results. While the time budget pressure had no significant effect on the quality of audit result. This suggests that time budget pressure does not affect the quality of audit results.Keywords : competence, objectivity, time budget pressure, and quality of audit results

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Pengaruh Pengalaman Kerja dan Ukuran KAP Pada Kualitas Audit dengan Komitmen organisasi Sebagai Pemoderasi

E-Jurnal Akuntansi ◽

10.24843/eja.2018.v25.i01.p19 ◽

2018 ◽

pp. 497

Author(s):

Agis Fitriyah Halifah ◽

Anak Agung Ngurah Bagus Dwirandra

Keyword(s):

Regression Analysis ◽

Organizational Commitment ◽

Linear Regression ◽

Firm Size ◽

Work Experience ◽

Audit Quality ◽

Linear Regression Analysis ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Audit Firm

The quality of the audit results is the most important of the auditing process of a financial statement. With good audit quality, the financial statements can be used as a basis for making decisions for the company and trustworthy other parties concerned with the financial statements. This study aims to obtain empirical evidence regarding the effect of work experience and audit firm size on audit quality as well as the moderate influence of organizational commitment. The sample used amounted to 53 respondents with saturated sampling method. Data analysis techniques used are multiple linear regression analysis and moderation regression. The result of multiple linear regression analysis showed that the work experience and audit firm size had a positive effect on the audit quality, while the result of moderation regression analysis showed that the organizational commitment was not able to moderate the influence of work experience on audit quality and organizational commitment to reinforce the influence of the audit firm size on audit quality.

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Effect of Time Budget Pressure and Locus of Control of Auditor Dysfunctional Behaviors (Survey on Legislative Auditor BPKP Gorontalo Province)

Journal of Education and Vocational Research ◽

10.22610/jevr.v7i1.1216 ◽

2016 ◽

Vol 7 (1) ◽

pp. 6-13

Author(s):

Ratna Sari ◽

Enriwaru ◽

Agung Pribadi Mokodongan

Keyword(s):

Regression Analysis ◽

Locus Of Control ◽

Linear Regression ◽

Data Quality ◽

Multiple Linear Regression ◽

Time Budget ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Primary Data ◽

Time Budget Pressure

This research aims to examine the influence of time budget pressure and locus of control to dysfunctional audit behavior (survey on Representative BPKP Government in Gorontalo Province). This research uses primary data collected directly from respondents. Population in this research is the auditors who work at BPKPâ€™s of Gorontalo Province. And sample in this research used 34 auditors as respondents by using census method. Data collected was analyzed using test data quality, classic assumption test and multiple linear regression analysis. The results showed: partially, time budget pressure is positive and significant toward dysfunctional audit behavior while the locus of control is positive but no significant to dysfunctional audit behavior. Simultaneously, time budget pressure and locus of control are significant to dysfunctional audit behavior.

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

MBIA ◽

10.33557/mbia.v19i1.709 ◽

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.

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TIME BUDGET PRESSURE, KOMPLEKSITAS AUDIT DAN KUALITAS AUDIT

BALANCE: Economic, Business, Management and Accounting Journal ◽

10.30651/blc.v17i2.5269 ◽

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

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Audit Firm Tenure, Audit Firm Size and Audit Quality

GATR Global Journal of Business Social Sciences Review - GATR Global Journal of Business and Social Science Review (GJBSSR) Vol.7(1) Jan-Mar 2019 ◽

10.35609/gjbssr.2014.2.4(8) ◽

2014 ◽

Vol 2 (4) ◽

pp. 69-76

Author(s):

Padri Achyarsyah ◽

Molina Molina

Keyword(s):

Firm Size ◽

Significant Influence ◽

Audit Quality ◽

Hypothesis Test ◽

Professional Services ◽

Primary Data ◽

Accounting Firms ◽

Client Engagement ◽

Audit Firm ◽

Client Relationship

Objective - The objective of this paper is to examine the effect of audit firm tenure and audit firm size on audit quality. This study applies explanatory research in which questionnaire and interviews serve as the primary data. The population of this study is public accounting firms which are registered in the Indonesian capital market. Methodology/Technique - The study presents a survey using professional auditors. The multiple regression methode is used to conduct an hypothesis test of the effect of audit firm tenure and audit firm size on audit quality. Findings - The result of study depicted that audit firm tenure has no significant influence on the audit quality, while the audit firm size has significant influence on the audit quality. Audit quality deteriorate, when the length of the audit firm client engagement is longer. No particular concern to audit firm size since the big audit firm size has extensive training for their staffs and sufficient system in place. Novelty - The study contributes to auditing literature in the areas of audit quality. The length of the audit firm client relationship and audit firm size always rise the contradiction to the audit quality. The audit firm tenure and audit firm size support previous study, additional insight are gained toward in the elections of the audit firm that serves professional services in capital markets. Type of Paper - Empirical Keywords: Audit Firm Tenure; Audit Firm Size; Audit Quality; Auditor

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

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v27.i02.p15 ◽

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

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Pengaruh Good Corporate Governance Dan Firm Size Terhadap Profitabilitas (Studi Empiris Pada Perusahaan Non Keuangan Indeks LQ 45 Yang Terdaftar Di BEI Tahun 2013-2017)

Journal of Accounting Science ◽

10.21070/jas.v3i2.2567 ◽

2019 ◽

Vol 3 (2) ◽

pp. 79-101

Author(s):

Faisal Suroto ◽

Iwan Setiadi

Keyword(s):

Corporate Governance ◽

Firm Size ◽

Audit Quality ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sample Selection ◽

Institutional Ownership ◽

Multiple Linear Regression Analysis ◽

Managerial Ownership ◽

Good Corporate Governance

This study aims to determine the effect of Good Corporate Governance on profitability and company size. Good corporate governance in this study is proxied by independent board of commissioners, managerial ownership, institutional ownership, audit quality and Firm Size. Company profitability is measured by Return on Equity (ROE). This type of research is quantitative with a descriptive approach. The population in this study is the LQ45 non-financial company listed on the Indonesia Stock Exchange in 2013-2017. The sample selection technique is using purposive sampling. The type of data used is student data. The data analysis technique in this study used multiple linear regression analysis. The results of this study indicate that simultaneous independent commissioner variables, managerial ownership, institutional ownership, audit quality and firm size have a significant effect on profitability. partially independent board of commissioner variables have a significant negative effect on priofitability. Managerial ownership does not have a significant effect on profitability. Institutional ownership has a significant positive effect on profitability. Audit quality does not have a significant effect on profitability, Firm size does not have a significant effect on profitability.

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Pengaruh Tekanan Anggaran Waktu, Tekanan Ketaatan, dan Pengalaman Auditor Terhadap Audit Judgment (Studi Pada Kantor Akuntan Publik Provinsi Daerah Istimewa Yogyakarta)

Ratio : Reviu Akuntansi Kontemporer Indonesia ◽

10.30595/ratio.v1i1.7972 ◽

2020 ◽

Vol 1 (1) ◽

Author(s):

Tiar Rizky Abdillah ◽

Edi Joko Setyadi ◽

Suryo Budi Santoso ◽

Rina Mudjiyanti

Keyword(s):

Sampling Method ◽

Time Budget ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Public Accounting ◽

Accounting Firm ◽

Audit Judgment ◽

Analysis Technique ◽

Time Budget Pressure ◽

Positive Effect

This study aims to examine the effect of time budget pressure, obedience pressure, and auditor experience on audit judgment to auditors in Public Accounting Firm of Yogyakarta as partially. The population are the auditors who works at Public Accounting Firm of Yogyakarta. Sampling method in this research using purposive sampling with criterion of senior auditor and junior auditor. Data analysis technique used is multiple linear regression analysis method with significant level (α) 0.05. The questionnaire used in this study was 35 out of 38 questionnaires. The results of this study indicate that the time budget pressure negatively affect on audit judgment,while the obedience pressure and auditor experience have a significant positive effect on audit judgment.

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