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.

DOES AUDIT QUALITY DEPEND ON AUDITOR COMPETENCY?

2021 ◽  
Vol 7 (2) ◽  
pp. 145-156
Author(s):  
Isna Farhani ◽  
Vita Elisa Fitriana
Keyword(s):  
Structural Equation Model ◽  
Structural Equation ◽  
Audit Quality ◽  
Time Budget ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Public Accounting ◽  
Purposive Sampling ◽  
Time Budget Pressure

ABSTRACTThis study aims to examine whether time budget pressure and organizational-professional conflict have an effect on audit quality in the public accounting firm. This research uses quantitative methods. The primary questionnaire and data used in this study were obtained from auditors who work in public accounting firms in Indonesia. Sampling was done using purposive sampling method. To test the hypothesis, researchers used Structural Equation Model with the Partial Least Square approach. The result shows that both time budget pressure and organizational-professional conflict have the negative effect on audit quality. It implies that to maintain audit quality, is not enough just relied on the competence of the auditor, but also the psychological or behavioral experienced by the auditor.ABSTRAKPenelitian ini bertujuan untuk menguji apakah tekanan anggaran waktu dan konflik organisasi-profesional berpengaruh terhadap kualitas audit pada Kantor Akuntan Publik. Penelitian ini menggunakan metode kuantitatif. Kuesioner primer dan data yang digunakan dalam penelitian ini diperoleh dari auditor yang bekerja pada Kantor Akuntan Publik di Indonesia. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling. Untuk menguji hipotesis peneliti menggunakan Structural Equation Model dengan pendekatan Partial Least Square. Hasil pengujian menunjukkan bahwa baik tekanan anggaran waktu maupun konflik organisasi-profesional memberikan dampak negatif terhadap kualitas audit. Hal tersebut mengindikasikan bahwa untuk menjaga kualitas audit, tidak cukup hanya berdasarkan pada sisi kompetensi yang dimiliki auditor, tetapi juga sisi psikologis atau perilaku yang dialami oleh auditor terkait.

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 Integritas Pemoderasi Pengaruh Profesionalisme Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik Kota Medan

2021 ◽  
Vol 22 (1) ◽  
pp. 20-39
Author(s):  
Agus Tina ◽  
Eka Nurmala Sari
Keyword(s):  
Structural Equation Model ◽  
Quantitative Study ◽  
Structural Equation ◽  
Audit Quality ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Survey Method ◽  
Public Accounting ◽  
Accounting Firm

This study aims to test and  prove empirically about the effect of professionalism to audit quality wich is moderated by integrity. This study is quantitative study with associative approach. Survey method was used by giving questionnaires to the auditors who work in public accounting firm in Medan. Probability sampling was chosen to by 60 persons as sample. The Data was analyzed by structural equation model partial least square (SEM-PLS).  The results showed that the competence has no effect on audit quality.  Professionalism has no effect on audit quality.  But integrity could moderated the effect of professionalism to 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 Tekanan Anggaran Waktu, Tekanan Ketaatan, dan Pengalaman Auditor Terhadap Audit Judgment (Studi Pada Kantor Akuntan Publik Provinsi Daerah Istimewa Yogyakarta)

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.

scholarly journals PENGARUH INDEPENDENSI DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK

2014 ◽  
Vol 5 (2) ◽  
pp. 240
Author(s):  
Amrulloh Amrulloh ◽  
Yuniarti Hidayah Suyoso Putra
Keyword(s):  
Audit Quality ◽  
Hypothesis Test ◽  
Financial Statements ◽  
Auditor Independence ◽  
Survey Method ◽  
Linear Regression Method ◽  
Public Accounting ◽  
Accounting Firm ◽  
Public Accountants

Public accountants are independent auditors who provide services to public, especially in the field of audit of financial statements made by the client. Public accountant’s task is to examine and provide an opinion on the fairness of financial statements of an entity based on the standards set by the Indonesian Institute of Accountants (IAI). Afflicting many companies which in turn involve public accountants, financial cases make the accountants to consider their audit quality. Some factors have a very important role in determining the audit quality, including the auditor independence and experience. Therefore, the issues examined in this study are: (1) Do the auditor’s independence and experience simultaneously have an influence on the quality of the audit? (2) Do the auditor’s independence and experience have a partial effecton audit quality? From that background, this research aims to (1) determine the simultaneous effect of auditor’s independence and experience on the quality of audit, (2) determine the partial effect of auditor’s independence and experience on the quality of audit. This research employs a survey method with questionnaires. The population of this research consists of auditors who work in Public Accounting Firm (KAP) in Malang. Data analysis is performed with validity and reliability test, and classical assumption test whereas hypothesis test with multiple linear regression method. The researcher uses and obtains the primary data by distributing questionnaires to 33 respondents. The result concludes that independence has a partial effect on the quality audit with significant level of 2,049. Simultaneously, the independence and the experience of the auditors affect the audit qualitywith significant level of 8,645. Therefore, both the auditor and the Public Accounting Firm (KAP) are expected to improve their audit quality.

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 PENGARUH ETIKA PROFESI, TEKANAN ANGGARAN WAKTU, PENGALAMAN DAN KEAHLIAN AUDIT TERHADAP AUDIT JUDGMENT (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK KOTA MEDAN)

2020 ◽  
Vol 4 (1) ◽  
pp. 93-114
Author(s):  
Cici Dewi Sari Murni
Keyword(s):  
Significant Influence ◽  
Professional Ethics ◽  
Time Budget ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Accounting Firm ◽  
The Public ◽  
Audit Judgment ◽  
The City ◽  
Time Budget Pressure

Abstract This study aims to empirically examine the influence of Professional Ethics, Time Budget Pressure, Experience and Expertise Audit either partially or simultaneously toward Audit Judgment. This study used a causal associative approach. The population of this research is all auditors who work in public accounting firm in the city of Medan. Tests conducted on a sample of 60 auditors. Data collection using the questionnaire with survey directly method to the auditor who worked on the public Accountant Office in the city of Medan. Data analysis techniques using descriptive statistics, the classical assumption test, multiple linear regression analysis, hypothesis testing, and analysis of determinant coefficient. The results showed Professional Ethics, Time Budget Pressure, Experience Audit partially no significant influence toward Audit Judgment. While the Expertise  Audit  partially significant influence toward Audit Judgment. The results also showed that the the Professional Ethics, Time Budget Pressure, Experience and Expertise  Audit simultaneously significant influence toward Audit Judgment. Keyword: Professional Ethics, Time Budget Pressure, Experience, Expertise  Audit and Audit Judgment.   Abstrak Penelitian ini bertujuan menguji secara empiris pengaruh Etika Profesi, Tekanan Anggaran Waktu, Pengalaman dan Keahlian Audit baik secara parsial maupun simultan terhadap Audit Judgment. Penelitian ini menggunakan pendekatan kausal asosiatif. Populasidari penelitian ini adalah seluruh auditor yang bekerja di Kantor Akuntan Publik di Kota Medan. Pengujian di lakukan terhadap sampel sebanyak 60 auditor. Pengumpulan data menggunakan kuisioner dengan metode survei langsung ke auditor yang bekerja pada Kantor Akuntan Publik di Kota Medan. Teknik  analisis data menggunakan statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda, pengujian hipotesis, dan analisis koefisien determinan. Hasil penelitian menunjukkan Etika Profesi, Tekanan Anggaran Waktu, dan Pengalaman secara parsial tidak berpengaruh signifikan terhadap Audit Judgment. Sedangkan Keahlian Audit secara parsial berpengaruh signifikan terhadap Audit Judgment. Hasil penelitian juga menunjukkan Etika Profesi, Tekanan Anggaran Waktu, Pengalaman dan Keahlian Audit secara simultan berpengaruh signifikan terhadap Audit Judgment. Kata kunci: Etika Profesi, Tekanan Anggaran Waktu, Pengalaman, Keahlian Audit dan Audit Judgment.

scholarly journals Pengaruh kompetensi auditor independen dan tekanan anggaran waktu terhadap pendeteksian fraud

2019 ◽  
Vol 2 (1) ◽  
pp. 45-52
Author(s):  
Presti Rosiana ◽  
Indra Mahardika Putra ◽  
Yopie Aprianto Setiawan
Keyword(s):  
Time Budget ◽  
Linear Regression Analysis ◽  
Fraud Detection ◽  
Multiple Linear Regression Analysis ◽  
Statistical Testing ◽  
Survey Method ◽  
Significance Level ◽  
Accounting Firm ◽  
The Public ◽  
Time Budget Pressure

This study aims to examine the effect of independent auditor competencies and time budget pressures on fraud detection. The population of this study is the auditors in the Jakarta area. Data collection in this study uses the survey method. Statistical testing uses multiple linear regression analysis with a significance level of 5%. The type of research used is quantitative by using a population of auditors working at the Public Accounting Firm (KAP) in DKI Jakarta. Data is obtained by distributing questionnaires to auditors who meet the criteria. The results of this study, it can be concluded that Auditor Competency has an effect on Fraud Detection, but Time Budget Pressure has no effect on Fraud Detection.

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>

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