Auditor Competence, Auditor Independence, Auditor Experience, Audit Fees and Time Budget Pressure against Fraud Detection

2019 ◽  
Vol 11 (12) ◽  
pp. 26-33
Author(s):  
Wike Pratiwi ◽  
Noviansyah Rizal ◽  
Neny Tri Indrianasari ◽  
Wimbo Wiyono M ◽  
Khoirul Ifa
Keyword(s):  
Time Budget ◽  
Fraud Detection ◽  
Audit Fees ◽  
Auditor Independence ◽  
Time Budget Pressure

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 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.

scholarly journals Pengaruh Profesionalisme dan Time Budget Pressure Pada Kualitas Audit Dengan Fee Audit Sebagai Variabel Pemoderasi

2019 ◽  
pp. 563
Author(s):  
Ayu Alit Cita Dewi ◽  
I Wayan Ramantha
Keyword(s):  
Audit Quality ◽  
Time Budget ◽  
Audit Fees ◽  
Moderating Variables ◽  
Analysis Technique ◽  
Audit Fee ◽  
Negative Effect ◽  
Sample Technique ◽  
Saturated Sample ◽  
Time Budget Pressure

The purpose of this study was to determine the effect of professionalism and time budget pressure on audit quality with audit fees as moderating variables. This research was conducted at 9 Public Accountant Offices in Bali Province. The number of samples used was 45 respondents. The method of determining the sample is nonprobability sampling with a saturated sample technique. Data collection is done by questionnaire. The analysis technique in this study uses the analysis of Moderated Regression Analysis (MRA). The results of the analysis show that professionalism has a positive effect on audit quality and time budget pressure has a negative effect on audit quality. This study also found that audit fees strengthened the influence of professionalism on audit quality and audit fees weakened the influence of time budget pressure on audit quality. Keywords: professionalism, time budget pressure, audit fee, and audit quality

scholarly journals The Negative Effect of Time Budget Pressure to Auditor Independence and Professional Skepticism

2019 ◽  
Vol 21 (1) ◽  
pp. 38-48
Author(s):  
Andi Ina Yustina ◽  
Stephanie Angelica Gonadi
Keyword(s):  
Time Pressure ◽  
Time Budget ◽  
Auditor Independence ◽  
Supporting Evidence ◽  
Web Based ◽  
Professional Skepticism ◽  
Negative Effect ◽  
Audit Team ◽  
Time Budget Pressure ◽  
Big Four

This research examines whether time budget pressure affect professional scepticism and if so, whether the affect is mediated by auditor independency. A web-based survey is used in deploying and delivering questionnaires to 163 auditors from big four and non-big four in Jakarta. The result shows that auditor independency (AI) is partially mediated the relationship between time budget pressure (TBP) and professional scepticism (PS). Which means, external auditor in Jakarta who experiencing high time pressure will tend to decrease their independency and resulted a low scepticism. Seeing this result, this study suggests by increasing number of audit team member, set the number of minimum supporting evidence and having supervisor to monitor auditor’s job, will help to minimize the negative effect of time pressure.

scholarly journals TIME BUDGET PRESSURE ON THE RELATION BETWEEN PUBLIC TRUST AND AUDITOR INDEPENDENCE IN PUBLIC ACCOUNTING FIRM

ACCRUALS ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 155-165
Author(s):  
Andi Ina Yustina ◽  
Imas Nur Islami
Keyword(s):  
Quantitative Methods ◽  
Time Budget ◽  
Public Trust ◽  
Auditor Independence ◽  
Question Mark ◽  
The Public ◽  
Big 4 ◽  
Time Budget Pressure ◽  
Collection Methods

The number of cases that occur involving the auditor or accountant raises a big question mark in the community about the responsibility of the auditor. The literature related to auditor behavior has been discussed by researchers to look for several possible causes of fraud. Although based on the AICPA rules that an auditor must have integrity, independence, serve the public, and have a level of trust in the public but the demands of work as an auditor make it very vulnerable to stress. The purpose of this study is to examine the role of time budget pressures in weakening public trust and auditor independence. This research will use quantitative methods with data collection methods by the survey. A total of 87 questionnaires collected from auditors working at Big 4 and Non-Big 4. Public Accountant Firms. The test was conducted using SEM-PLS. The results of this study indicate that time budget pressure is not influence to auditor independence. However, public trust is proven to have a relationship with auditor independence.

scholarly journals Determinan Kualitas Audit Dengan Tenure Audit Sebagai Variabel Moderasi

2021 ◽  
Vol 2 (1) ◽  
pp. 40
Author(s):  
Farhah Nabila ◽  
Siti Hartinah
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Significant Influence ◽  
Audit Quality ◽  
Time Budget ◽  
Audit Fees ◽  
Analysis Method ◽  
Data Analysis Method ◽  
Time Budget Pressure

This study aims to examine various factors that can affect audit quality moderated by tenure audit. The data analysis method used is the Moderated Regression Analysis. The results of this study indicate that independence, audit fees, and tenure audits have a positive and significant influence on audit quality. Meanwhile, time budget pressure has a negative and significant effect on audit quality. And tenure audit moderates independence, time budget pressure, audit fees have a positive and significant influence

scholarly journals Independence, Time Budget Pressure, Audit Fee and Workload on Audit Quality as The Impact of Covid-19

2021 ◽  
Vol 3 (4) ◽  
pp. 67-76
Author(s):  
Ida Ayu Budhananda Munidewi ◽  
Ni Made Sunarsih ◽  
Ida Ayu Made Widyantari
Keyword(s):  
Linear Regression ◽  
Sampling Method ◽  
Audit Quality ◽  
Time Budget ◽  
Audit Fees ◽  
Audit Firms ◽  
Audit Fee ◽  
One Year ◽  
The Impact ◽  
Time Budget Pressure

This study aims to determine the effect of independence, time budget pressure, audit fees, workload on audit quality as the impact of Covid-19 pandemic on audit firms registered in IAPI Bali. The population of this research are all auditors in 16 audit firms registered in IAPI Bali. This research involved 114 respondents selected by a purposive sampling method with criteria of one-year minimum of service in audit firms. The data were analyzed with multiple linear regression. The results showed that independence has a positive significant effect on audit quality; time budget pressure, audit fees and workloads have no significant effect on audit quality.

Factors Associated with the Early Adoption of the SEC's Revised Auditor Fee Disclosure Rules

2006 ◽  
Vol 25 (2) ◽  
pp. 41-51 ◽  
Author(s):  
Sharad Asthana ◽  
Jayanthi Krishnan
Keyword(s):  
Audit Fees ◽  
Auditor Independence ◽  
Securities And Exchange Commission ◽  
Factors Associated ◽  
Disclosure Requirements ◽  
Early Adoption ◽  
Disclosure Rules ◽  
Definition Of ◽  
Auditor Fees ◽  
Considerable Concern

Corporate disclosures of auditor fees (beginning in February 2001) caused considerable concern among regulators and investors about auditor independence because they revealed that nonaudit fees were a substantial proportion of total auditor fees. However, in 2003 the Securities and Exchange Commission (SEC) introduced revised disclosure requirements, specifying a broader definition of audit fees, and additional fee categories (SEC 2003). About 31 percent of our sample firms adopted the new rules in advance of the required date. We investigate the pattern of early adoption of the new fee disclosure rules by companies. Our results indicate that companies with greater nonaudit fee ratios during the prior year, companies that could show a greater decline in nonaudit fee ratios due to reclassification under SEC (2003), and companies that had greater audit-related fees after the reclassification were likely to adopt the new rules early. We conjecture that companies that had the most to gain from reclassifying fees—possibly by reducing negative investor perceptions about nonaudit services—adopted the new rules earlier than required.

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