PENGARUH TIME BUDGET PRESSURE, KOMPETENSI AUDITOR DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT (Studi Kasus Pada KAP Kota Malang)

Uhela Mawadati, Nur Diana, Arista Fauzi Kartika Sari

Abstract


This study examines the effect of time budget pressure, competence, and auditors' independence on audit quality. The population in this study are auditors who work at the Public Accounting Firm in Malang City. A total of 60 respondents were successfully collected using the purposive sampling technique. The data used are primary in the form of questionnaires distributed to the auditors of each Public Accounting Firm in Malang. Data analysis was used using Multiple Linear Regression Analysis with the Statistical Package for the Social Science (SPSS). The test results show that time budget pressure, auditor competence, and auditor independence influence audit quality. Meanwhile, partially time budget pressure does not affect audit quality. However, the variables of auditor competence and auditor independence have a significant positive effect on audit quality.

Keywords: audit quality, time budget pressure, competence, and independence of auditors

.


Full Text:

PDF

References


Adhikara, Mf Arrozi, Maslichah Maslichah, and Nur Diana. "The Benefits of Accounting Information On The Intention of Stocks Selections In Indonesia Stock Exchange (IDX)." The Indonesian Journal of Accounting Research 20.1 (2017).

Adhikara, M. A., Maslichah, Diana, N., & Basjir, M. (2022). Organizational Performance in Environmental Uncertainty on the Indonesian Healthcare Industry: A Path Analysis. Academic Journal of Interdisciplinary Studies, 11(2), 365. https://doi.org/10.36941/ajis-2022-0058

Adhikara, MF Arrozi, Nur Diana Maslichah, and Muhammad Basyir. "Taxpayer Compliance Determinants: Perspective of Theory of Planned Behavior and Theory of Attribution." International Journal of Business and Applied Social Science 8.1 (2022).

Ariningsih dan Mertha (2017). Pengaruh Independensi, Tekanan Anggaran Waktu, Risiko Audit, Dan Gender Pada Kualitas Audit. E-Jurnal Akuntansi, 18(2), 1545–1574.

Dahlan, A. (2013). Analisis Faktor–Faktor yang Mempengaruhi Independensi Auditor dan Kualitas Audit. Tesis, Universitas Hasanuddin, 13–23, 1–120. -

Faiz Afif. (2016). Pengaruh Independensi, Kompetensi Dan Pengalaman Kerja Terhadap Kualitas Audit (Studi Empiris Pada Kap Di Kota Malang). Jurnal Ilmiah Mahasiswa FEB, 9(2), 1689–1699.

Indah Azhari, S. R., Junaid, A., & Tjan, J. S. (2020). Pengaruh Kompetensi, Independensi, Dan Profesionalisme Auditor Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi. Invoice : Jurnal Ilmu Akuntansi, 2(2), 139–184. -

Institut Akuntan Publik Indonesia. (2018). IAPI Nomor 4 Tahun 2018 tentang Panduan Indikator Kualitas Audit pada Kantor Akuntan Publik (pp. 1–14).

Jailani, Abdul Kaadir. Nur Diana dan Affifudin (2019). Pengaruh Kompetensi, Independensi, dan Skeptisisme Profesional Auditor terhadap Kualitas Audit ( Studi Empiris pada KAP di Kota Malang ). E-Jra Fakultas Ekonomi Dan Bisnis Universitas Islam Malang, 08(08), 1–12.

Pratiwi, A. A. C., Suryandari, N. N. A., & Susandya, A. P. G. B. A. (2020). Pengaruh Profesionalisme, Independensi dan Kompetensi Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik di Provinsi Bali. Composites Part A: Applied Science and Manufacturing, 2(1), 1–11. http://dx.doi.org/10.1016/j.ndteint.2014.07.001%0Ahttps://doi.org/10.1016/j.ndteint.2017.12.003%0Ahttp://dx.doi.org/10.1016/j.matdes.2017.02.024

Ratha, I, D., & Ramantha, I. (2015) Pengaruh Due Profrssional Care, Akuntabilitas, Kompleksitas Audit, dan Time Budget Pressure. E-Jurnal Akuntansi Universitas Udayana.

Safiranadarus, N & Fidiana. (2021). Pengaruh Due Professional Care, Independensi, Dan Time Budget Pressure Terhadap Kualitas Audit. Jurnal Ilmu dan Riset Akuntansi, e-ISSN: 2460-0585.

Siahaan, S. B., & Simanjuntak, A. (2019). Pengaruh Kompetensi, Independensi, Integritas dan Profesionalisme Auditor terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi (Studi Kasus Pada Kantor Akuntan Publik Di Kota Medan). Jurnal Manajemen, 5(1), 81–92.

Sumiarta, K., & Erlinawati, Ni Wayan Hutnaleonita, P. (2021). Pengaruh Independensi, Time Budget Pressure, Terhadap Kualitas Audit Pada Kantor Akuntan Publik Di Denpasar Bali, Dengan Etika Auditor Sebagai Moderasi. Hita Akuntansi Dan Keuangan Universitas Hindu Indonesia, April, 405–431.

Tjun Lauw, Elyzabet. Marpaung, dan Santy Setiawan. 2012. Jurnal. Pengaruh kompetensi dan independensi auditor terhadap kualitas audit. Jurnal Akuntansi VO.4 No.1 Mei 2012.


Refbacks

  • There are currently no refbacks.


e_Jurnal Ilmiah Riset Akuntansi is indexed by:

e_Jurnal Ilmiah Riset Akuntansi is licensed under a Creative Commons Attribution 4.0 International License