Do Work Experience, Independence, Auditor Competency, And Time Budget Pressure Matter On Audit Quality?

Zumratul Meini, Arni Karina, Kumba Digdowiseiso, Nurul Alfisyah Rini

Abstract


This study aims to identify and analyze the effects of work experience, independence, time budget pressure, and competency on audit quality. Data was collected using a survey method by distributing 52 questionnaires to all auditors working in South Jakarta City. All auditors of Public Accounting Firms (KAP) located in South Jakarta are the population in this study. The data analysis technique used in this research is descriptive statistics, multiple regression test, classical assumption test, hypothesis testing, and coefficient of determination test. The results showed that Work Experience, Competence, and Time Budget Pressure partially affected Audit Quality, while Independence did not affect Audit Quality.


Keywords


Work experience; competence; independence; time budget pressure; audit quality.

Full Text:

PDF

References


Elizabeth, V., & Laksito, H. (2017). Pengaruh Time Budget Pressure Terhadap Kualitas Audit dan Budaya Etis Sebagai Variabel Mediator. Diponegoro Journal of Accounting, 6(3), 101–110.

Fahdi, M. (2018). Pengaruh Independensi dan Kompetensi terhadap Kualitas Audit. VALUTA, 4(2), 86–95.

Fatmawati, E., Utari, A. R., & Irwansyah, I. (2020). Analisis efisiensi modal kerja terhadap profitabilitas dan nilai perusahaan pada perusahaan jasa konstruksi yang terdaftar di bursa efek Indonesia. Jurnal Ilmu Manajemen Mulawarman (JIMM), 4(2).

DE Kode Etik Profesi Akuntan Publik, (2021) (testimony of IAPI). http://www.iaiglobal.or.id/v03/files/file_berita/DE Revisi Kode Etik 2021.pdf

Ichsan, R. et al. (2021). Determinant of Sharia Bank's Financial Performance during the Covid-19 Pandemic. Budapest International Research and Critics Institute-Journal (BIRCI-Journal). P. 298-309.

Iskandar, M., & Indarto, S. L. (2015). Interaksi Indepedensi, Pengalaman, Pengetahuan, Due Professional Care, Akuntabilitas dan Kepuasan Kerja Terhadap Kualitas Audit. Jurnal Ekonomi Dan Bisnis, 18(2), 1–16.

Lasmahadi, A. (2002). Sistem manajemen SDM berbasiskan kompetensi. Diakses Dari Http://Www. e-Psikologi. Com/Artikel/Organisasi-Industri/Sistem-Manajemen-Sdm-Berbasiskan-Kompetensi.

Mayangsari, S. (2003). Analisis pengaruh independensi, kualitas audit, serta mekanisme corporate governance terhadap integritas laporan keuangan. Simposium Nasional Akuntansi VI, 16, 17.

Meidawati, N., & Assidiqi, A. (2019). The influences of audit fees, competence, independence, auditor ethics, and time budget pressure on audit quality. Jurnal Akuntansi Dan Auditing Indonesia, 23(2), 117–128.

Mulyadi, L. (2002). Hukum Acara Perdata Menurut Teori dan Praktik Peradilan Indonesia.

Nugrahadi, E. W., & Sukiswo, W. H. D. (2019). Pengaruh Independensi, Kompetensi, Objektifitas, Dan Integritas Terhadap Kualitas Audit Atas Sistem Informasi Berbasis Komputer Pada Kantor Akuntan Publik (KAP) Di Surabaya. Jurnal RAK (Riset Akuntansi Keuangan), 4(2), 42–50.

Oktarini, K., & Ramantha, I. W. (2016). Pengaruh pengalaman kerja dan kepatuhan terhadap kode etik pada kualitas audit melalui skeptisisme profesional auditor. E-Jurnal Akuntansi, 15(1), 754–783.

Purba, K., Sudibjo, K. (2020). The Effects Analysis of Transformational Leadership, Work Motivation and Compensation on Employee Performance in PT. Sago Nauli. Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Volume 3, No 3, Page: 1606-1617

Rizal, N., & Liyundira, F. S. (2016). Pengaruh Tekanan Waktu dan Independensi Pengaruh Tekanan Waktu dan Independensi terhadap Kualitas Audit (Studi pada Kantor Akuntan Publik di Wilayah Malang). Wiga: Jurnal Penelitian Ilmu Ekonomi, 6(1), 45–52.

Safaroh, I., Susilawati, R. A. E., & Halim, A. (2016). Pengaruh Independensi, Profesionlisme, Rotasi KAP, dan Anggaran Waktu terhadap Kualitas Audit (Studi Empiris Kantor Akuntan Publik di Wilayah Kota Malang). Jurnal Riset Mahasiswa Akuntansi, 4(1).

Sarca, D. N., & Rasmini, N. K. (2019). Pengaruh Pengalaman Auditor dan Independensi Pada Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi. E-Jurnal Akuntansi, 26(3), 2240–2267.

Sarwoko, I., & Agoes, S. (2014). An empirical analysis of auditor’s industry specialization, auditor’s independence and audit procedures on audit quality: evidence from Indonesia. Procedia-Social and Behavioral Sciences, 164, 271–281.

Savitri, P. D. I., & Dwirandra, A. (2018). Time Budget Pressure Sebagai Pemoderasi Pengaruh Due Professional Care Dan Pengalaman Audit Pada Kualitas Audit. E-Jurnal Akuntansi Universitas Udayana, 22(2), 1112–1140.

Supriyatin, E., Iqbal, M. A., & Indradewa, R. (2019). Analysis of auditor competencies and job satisfaction on tax audit quality moderated by time pressure (Case Study of Indonesian Tax Offices). International Journal of Business Excellence, 19(1), 119–136.

Suseno, N. S. (2013). An empirical analysis of auditor independence and audit fees on audit quality. International Journal of Management and Business Studies, 3(3), 82–87.

Tjun, L. T., Marpaung, E. I., & Setiawan, S. (2012). Pengaruh kompetensi dan independensi auditor terhadap kualitas audit. Jurnal Akuntansi, 4(1), 33–56.

Triana, A. C., & Sugiyanto, E. (2017). Pengaruh Independensi, Etika Auditor, Kompetensi, dan Standar Audit Terhadap Kualitas Audit (Studi Empiris Pada KAP Jawa Tengah dan Yogyakarta). Universitas Muhammadiyah Surakarta.

Yumi, I. F., Meutia, I., & Wahyudi, T. (2019). Effect of Auditor Professionalism, Auditor Independence and Understanding of Auditor Professional Ethics on a Public Accounting Firm in the City of Palembang.




DOI: https://doi.org/10.33258/birci.v5i1.3721

Article Metrics

Abstract view : 275 times
PDF - 119 times

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

 

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.