Analysis of potential factors influencing audit quality: The moderating effect of time budget pressure

In a pandemic situation the audit sector, either government or public, is affected in terms of audit implementation, especially in carrying out field audits. However, auditors can tackle this issue by applying new methods. Therefore, the purpose of this study is to examine the effect of auditor skepticism, auditor competence, understanding of information systems, and auditor motivation on audit quality. It also assesses whether time budget pressure has a moderating effect on the relationship between auditor competence, auditor motivation, and audit quality. 58 questionnaires were issued to government internal auditors in the Principal Inspectorate of Indonesia’s Supreme Audit Institution in the AKN V and VI units, and the data were acquired using a Google Form. SmartPLS software version 3.0 was used to analyze data applying Structural Equation Modelling (SEM). Purposive sampling was used in this investigation, which took a quantitative approach. The paper uses the theory of planned behavior and the inverted U theory. The results conclude that auditor skepticism, auditor competence, and understanding of information systems have a significant positive effect on audit quality. Auditor motivation has no significant positive effect on audit quality. Furthermore, time budget pressure does not moderate the effect of auditor competence and auditor motivation on audit quality. This study is expected to provide valuable input to improve the audit quality and assist auditors in the AKN V and VI units uphold professionalism and integrity in carrying out audit examinations even under the condition of a pandemic.

PERANCANGAN DAN PENGUKURAN PERFORMANSI JARINGAN FIBER TO THE HOME DENGAN TEKNOLOGI GIGABIT PASSIVE OPTICAL NETWORK MENGGUNAKAN APLIKASI OPTISYSTEM DI KELURAHAN SURAU GADANG

Pada tugas akhir ini dirancang suatu jaringan Fiber To The Home ( FTTH) di Kelurahan Surau Gadang yang mana daerah tersebut dilakukan perancangan dan pengukuran performasi jaringan dimana standar yang digunakan sesuai dengan PT. ICON+. Tata cara yang digunakan dalam perancangan ini ialah penen- tuan posisi, pengumpulan informasi, serta perancangan memakai aplikasi Google Earth serta OptiSystem. Hasil dari perbandingan antara pengukuran OptiSystem dan pengukuran di lapangan didapatkan hasil redaman yang berbeda, dimana hasil pengukuran pada OptiSystem pelanggan dengan jarak terjauh menghasilkan daya terima sebesar -18.277 dBm sedangkan untuk pengukuran di lapangan pelanggan dengan jarak terjauh menghasilkan daya terima sebesar -18.52 dBm. Parameter Rise Time Budget didapatkan dari perhitungan ialah 0. 029 ns yang sudah memenuhi stndar kelayakan ialah tidak lebih dari 0. 219 ns sedangkan nilai Bit Error Rate pada simulasi ialah 8.11464 x 10-33 yang sudah memenuhi standar kelayakan ialah tidak lebih dari 10-9. Nilai Signal To Noise Ratio (SNR) merupakan 50.044831 dB yang pula penuhi standar minimal SNR ialah 21.5 dB. Dari hasil perhi- tungan serta hasil simulasi didapatkan nilai-nilai yang masih memenuhi standar kelayakan jaringan Fiber To The Home sehingga rancangan layak buat diimplementasikan.

Comparison of Behavioral Time Budget and Welfare Indicators in Two Local Laying Hen Genotypes (Atak-S and Atabey) in a Free-Range System

Free-range systems are considered to improve bird health and welfare, thereby satisfying consumer demands. Behavioral time budget, fear level and clinical welfare indicators were compared for two Turkish laying hen genotypes, Atak-S (brown) and Atabey (white), reared in a free-range system. A total of 420 laying hens (210 Atak-S, 210 Atabey) were studied between 19 and 72 weeks of age. Higher percentages of eating and drinking behavior, feather pecking, and explorative pecking were observed for Atak-S hens, whereas Atabey hens were preening, walking–standing, and resting more. The duration of tonic immobility was longer, and the number of inductions was lower in Atabey compared with Atak-S hens. Atabey hens had less keel bone damages and better plumage conditions on the breast, wing, and tail at 56 and 72 weeks of age than Atak-S hens. Footpad dermatitis was more common in Atabey hens at 40 weeks, whereas Atak-S hens had a higher prevalence of footpad dermatitis with moderate lesions at 72 weeks of age. These findings indicate that free-range Atak-S hens may be more prone to keel bone damage and development of feather pecking, but they showed less foot lesions and were less fearful.

Determinan Audit Judgment Auditor Di Masa Pandemi Covid-19

The purpose of this study was to partially examine the effect of compliance pressure, time budget pressure, and auditor experience on audit assessments during the Covid-19 Pandemic. Sampling in this study using non-probability sampling with saturated samples. Respondents in this week's study were auditors of new public accounting firms. This research method is a quantitative method. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that compliance pressure, time budget pressure, and auditor experience each have an effect on audit assessments during the Covid-19 pandemic.

Peran Moderasi Komitmen Profesional terhadap Perilaku Reduksi Kualitas Audit Periode Pandemi Covid-19

The aims of this study was to examine the effect of time budget pressure and locus of control on the behavior of auditors performing audit quality reduction behavior in the midst of the covid-19 pandemic. In addition, to find out profesional commitment to moderate the effect of time budget pressure and locus of control on audit quality reduction behavior in the midst of the covid-19 pandemic. The population in this study are auditors who work in Public Accounting Firms, the sampling method used purposive sampling and obtained a sample of 64 respondents who collected data using google form. Data analysis used multiple linear regression and moderated regression analysis (MRA). This study found that external locus of control had a positive effect on audit quality reduction behavior and the moderating role of profesional commitment was not supported. This study implies that auditors can adapt to current conditions except for auditors who have an external locus of control and policy makers can pay attention to this.

Auditor's experience and independence on the quality of audit results

This study discusses how an auditor with experience can carry out activities in the field of auditing in higher education. The Inspectorate General (ITJEN) is the Government Internal Supervision Apparatus (APIP), within the Ministry of Education, Culture, Research and Technology (Kemendikbudristek). ITJEN is led by the Inspector General who is under and responsible to the Minister of Education, Culture, Research and Technology. The research method used in this study is broadly divided into 2 (two) types of methods. The first research method is descriptive method, the second method is a method using verification analysis. The first method is descriptive analysis using confirmatory analysis. The second method is inferential analysis which is used to find out the truth of the hypothesis, in this analysis using a structural equation modeling test approach, or Structural Equation Modeling (SEM). The use of these two research methods is inseparable from the setting of research objectives. The first objective is to describe the variables studied. While the second objective is to analyze the effect of exogenous variables on endogenous variables. The data source is the most important part and is the first step as a source of information for research materials. The data sources are divided into two parts, “Data can be obtained from primary or secondary sources”. Data can be obtained from primary or secondary sources. Primary data is data obtained directly in the field from objects or respondents who are made into the population and determined by a sample through a survey using a research instrument specially made in the form of a questionnaire. While secondary data is certain data created and collected by other parties or certain institutions, both published and unpublished. So that later it can produce quality audit results mediated by an efficient and effective audit time budget.

Faktor Penentu Setting Ruang Destinasi Wisata terhadap Spending Rate Wisatawan di Pantai Baron Yogyakarta

Title: Determinant Factors of Tourism Destination Space Setting to Tourist Spending Rate at Baron Beach Yogyakarta Gunungkidul Regency is popular for a beach tourist destination, committed for improving tourist’s arrival. However, for the past few years, the Original Local Government (OLG) of the tourism sector decreased by 2017, 2018, and 2019. Beach tourism provides the biggest percentage of The Original Local Government Revenue compared to other tourism destinations. One of the indicators that affects revenue from the tourism sector is the tourist spending rate. Therefore, it requires significant effort to identify the determinant factors of space settings that affect spending rates in Baron Beach. The research method used is mix method with the data collection technique used Behavioral Mapping that consist of Place Centered Mapping, Person Centered Mapping, and Time Budget. The conclusion of this research is the space setting of the Baron beach tourist destination is determined by 2 aspects of space and time. (a) The aspect of space is divided into 3 categories. They are high, medium, and low. (b) The aspect of time is divided into 3 categories. They are long, medium, and short. The determinant factors of space settings that affect spending rates in tourism destinations of Baron Beach are (a) spatial factor, (b) amenity factor (c) time factor.

Time budget of daily activity of silvery lutung (Trachypithecus cristatus) in coastal forest habitat at Gunung Padang, West Sumatra

Primate’s time budgets are the important aspect to investigate their ecological influences in their habitat. This study collected data on daily activities in a group of silvery lutung (Trachypithecus cristatus) in coastal forest habitat at Gunung Padang, West Sumatra, Indonesia from August 2018 – July 2019, using instantaneous scan sampling method with 10-min intervals. This study analyzed the activity of wild silvery lutungs in study site, with emphasis on the age-sex differences and montly changes in their activity budget. This group spent most of time resting in their daily activity (average 47.50% of the total daytime resting), then followed by moving, feeding, grooming and other activities (conflict, nursing, urinating-defecating, playing, etc.). Resting peaked simultaneously in the morning and peaked back in the afternoon while moving and feeding decreased in this period. Their time budgets showed significant monthly variation: they spent a higher value of time feeding from September - Oktober 2018. They also differed among different sex-age classes: nursing females spent more time for actively moving, whereas adult male and single females devoted more time to resting, feeding, and grooming. These differences in their time budgets may reflect fundamental differences in reproductive biology, parental investment and development among the different age-sex classes.

Time Budget of Inhabitants of Large Cities in Poland During the Covid-19 Pandemic

Introduction. The aim of the research is to determine the structure of the day – the time devoted to various activities – of the inhabitants of large cities in Poland during the COVID-19 pandemic, taking into account the workweek-weekend cycle. Material and methods. Time budget studies – using qualitative research methods (structured interview, including self-reporting) – were conducted in December 2020 among residents of selected 9 large cities in Poland. The research was based on self-reporting by the respondents for one week. The results were analysed using three parameters: the average duration of the activity, the average time of performing the activity, the percentage of people performing the activity. Results. The daytime structure of inhabitants of large cities during the pandemic included 9.19 h (39% day time) for physiological activities, 8.30 h (36%) for duties, 5.49 h (24%) for leisure time and 0.20 h (1%) for commute. Relative to the 2013 GUS survey, there was a decrease in the amount of time spent commuting to work/school (72% decrease), physiological needs (15% decrease) and housework (15% decrease), More time than before the pandemic (51% increase in the amount of time) was devoted to work, and leisure time was spent on sports and recreation (125% increase in the amount of time) and using mass media (16%). Conclusions. COVID-19 pandemic and the associated restrictions have significantly impacted our daily lives and how we use our time.

DOES AUDIT QUALITY DEPEND ON AUDITOR COMPETENCY?

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.