Abstract
This study aims to investigate the effect of auditors’ professional commitment and audit time budget pressure on audit quality mediated by auditors’ independence at the Republic of Indonesia Supreme Audit Agency (BPK RI). This study applies explanatory research with a questionnaire method. The survey was conducted in mid-2020. The questionnaire was distributed to the head office and representative offices of BPK RI in 34 provinces. The samples of this study were 132 auditors of BPK RI throughout Indonesia. Data analysis used the Partial Least Square test to examine the influence of the variables of auditors’ professional commitment, audit time budget pressure, auditors’ independence, and audit quality. The results of this study conclude that audit quality can be influenced by auditors’ professional commitment either directly or indirectly through auditors’ independence, while audit time budget pressure only indirectly affects audit quality through auditors’ independence. These findings indicate that the majority of BPK RI auditors have conducted quality audits because the majority of BPK RI auditors are parties with high professional commitment and parties who can work professionally under audit time budget pressure in every audit assignment by maintaining their independence. This is evidenced by the majority of BPK RI auditors who cannot be influenced by personal interference or closeness with the audited entity to produce quality audit reports (LHP).
Highlights
Audit quality implementation is the responsibility that must be carried out by an auditor independently to be able to express an opinion on the information in the Financial Statements of the client or entity being audited whether it is fair or not following audit standards and audit code of ethics
The inner model results obtained by the coefficient of determination of 0.325 for the auditors’ independence variable and 0.611 for the audit quality variable, meaning that the influence on auditors’ independence can be explained by 32.5 percent by auditors’ professional commitment and audit time budget pressure, the magnitude of the influence on audit quality can be 61.1 percent explained by auditors’ professional commitment, audit time budget pressure, and auditors’ independence
The results of this study indicate that the BPK RI auditors have the determination or self-strength to remain in their profession and can direct themselves in facing pressure according to Trevino (1986) statement that professional commitment is a component of personal values as an individual or personal factor relates to the strength of a person who can direct himself in the face of pressure
Summary
Audit quality implementation is the responsibility that must be carried out by an auditor independently to be able to express an opinion on the information in the Financial Statements of the client or entity being audited whether it is fair or not following audit standards and audit code of ethics. The information in the financial statements audited by BPK RI is used by stakeholders to make decisions for the management of state finances and encourage efforts to eradicate corruption. One of the important determinants that can affect audit quality is auditors’ independence (Patrick et al, 2017). The role of BPK RI can be supported by auditors’ professional commitment and auditors who can work under audit time budget pressure. Various dysfunctional auditors' behaviors can be caused by audit time budget pressure (Sweeney et al, 2009)
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