Pengaruh Pengalaman, Etika Profesi, Objektivitas dan Time Deadline Pressure terhadap Kualitas Audit Di Badan Pengawas Keuangan dan Pembangunan Medan

AbstrakThe objective of the research was to analyze and provide physical evidence: (1) The effect of Experience of auditor on the Audit Qaulity (2) Effect of Professional Auditor Ethics on the Quality of Audit, (3) Effect of Auditor Objectivity on the Quality of Audit, 4) Effect of Auditor Time Deadline Pressure on the Quality Audit, (5) Effect of Experience, Professional Ethics, Objectivity And Time Deadline Pressure simultaneously on the Quality Audit. The research populations were all auditors working at BPKP office, North Sumatra Province. The research samples used were chosen using saturated sampling technique, consisting of 95 respondents with return rate of 100%. The research data were analyzed using multiple regression analysis. Results of the analysis concluded that the (1) Experience and Professional Auditor Ethics significant positive effect on Audit Quality, (2) Objectivity and Time Deadline Pressure did not have any significant effect on Audit Quality, and (3) Experience, Ethics Profession, Objectivity, And Time Deadline Pressure simultaneously had a significant effect on Audit Quality. Keywords: Experience, Ethic Professional,Objectivity, Time Deadline Pressure, AuditQuality

The Relation between Pre-planning, Commissioning and Enhanced Project Performance

Pre-planning of construction projects is important for the performance of cost, time, and quality. However, recent research finds that quality related to final testing, adjustment, and balancing of HVAC systems are often overlooked due to deadline pressure. Consequently, this results in poor energy performance and dissatisfied end-users. The purpose of this study is to investigate the relationship between pre-planning, commissioning, and project performance. A publicly funded project with a compressed construction period was followed as a case study. During the case study, passive observation, semi-constructed interviews, and questionnaires were applied. This study showed that by implementing commissioning, project pre-planning and organizational support is increased. Moreover, the commissioning process creates awareness and fosters proactivity between the project participants, thus complications are discovered and handled earlier. By improved pre-planning and organizational support, and increasing proactivity, the project’s cost, time and quality performance is improved. This underlines the importance of prioritizing pre-planning. Moreover, increased energy and technical demands increase project complexity which makes project success even more dependent on the quality of the plans.

Norms, Incentives, or Deadlines? Explaining Norway’s Noncompliance with the Gothenburg Protocol

Norway, previously an international frontrunner concerning reductions of transboundary air pollution, fell far short of its 2010 target for nitrogen oxides (NO x) under the 1999 Gothenburg Protocol. In this article I show that leading international compliance theories cannot explain much of this noncompliance. While little evidence supports the management school’s explanations, Norwegian policies are also inconsistent with the enforcement school. Albeit too late to meet the deadline, Norway imposed a NO x tax in 2007. Moreover, the resulting emissions reductions were deeper than in a business-as-usual scenario, despite no international enforcement. That the NO x tax was imposed only after an environmentalist party gained considerable influence over NO x policies in 2005 supports an office-incumbent hypothesis. However, as emissions also declined significantly in many other European countries after 2005, the explanation is likely structural. One possibility is the deadline-pressure hypothesis: As the deadline approached, decision-makers across Northern and Western Europe considered emissions reductions to be more urgent than before.

Do Approaching Deadlines Influence Auditors' Materiality Assessments?

SUMMARY We conduct an experiment to investigate whether deadline pressure influences auditors' judgments regarding the materiality of identified errors (internal control deficiencies), as well as the sufficiency of audit evidence to test clients' remediation once a deficiency is identified. Additionally, we consider whether judgments are further affected if the audit firm caused the deadline pressure. We manipulate time deadline pressure (low versus high) and the cause of the deadline pressure (audit firm or not). Findings suggest an interactive effect of deadline pressure and source of delay. Auditors assess identified errors as less material when they are both under high deadline pressure and responsible for creating the pressure. Once the deadline passes, auditors' materiality assessments are the highest, indicating that both the incentive to avoid issuing an adverse opinion and deadline pressure are necessary to impact materiality judgments. Further, when responsible for creating deadline pressure, auditors are willing to sample fewer items and to tolerate more errors in their sample when testing client-remediated deficiencies. These findings provide insight on how deadline pressure impacts audit materiality decisions and complements prior research examining consequences of adverse opinions on the audit of internal controls over financial reporting.

Andrew Grant Receives 2014 David Perlman Award for Excellence in Science Journalism—News

Andrew Grant, physics reporter for Science News, received the 2014 David Perlman Award for Excellence in Science Journalism—News at the AGU Fall Meeting Honors Ceremony, held on 17 December 2014 in San Francisco, Calif. The Perlman Award is for work published under deadline pressure of 1 week or less.

Survey On The Differential Effects Of Time Deadline Pressure Versus Time Budget Pressure On Auditor Behavior

<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>