Abstract
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.
Highlights
The examination of state finances is an essential thing as it becomes evident how a country carries out its financial management obligations in a targeted manner and intended for the benefit of the general public
This study aims to present empirical evidence on the relationship between skepticism, competence, understanding of information systems, motivation, and quality of audit
The results provided empirical evidence that auditor skepticism has a significant effect on audit quality
Summary
The examination of state finances is an essential thing as it becomes evident how a country carries out its financial management obligations in a targeted manner and intended for the benefit of the general public. BPK RI has adopted and developed its system of work based on the traditional auditing system to continuous auditing, which encourages the use of the E-Audit system in BPK RI The existence of this system makes it easier for BPK RI to examine the entity that is the object of its audit (DDTC, 2020). It is useful especially in the current pandemic situation where the field inspection system becomes constrained due to Large-Scale Social Restrictions (PSBB). In carrying out the audit, the auditor finds time budget pressure (TBP) in the implementation of the audit. TBP is a situation that emphasizes auditors in creating efficiency for the audit that has been made or has a strict and binding time limit (Aswar et al, 2021)
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