Impact of Time Budget Pressure, Locus of Control, Independence, Professional Skeptisism and Audit Judgement on Audit Quality in Indonesian

Swarmilah Hariani

doi:10.7176/ejbm/11-27-10

Abstract

This study aims to analyze the impact of Time Budget Pressure, Locus of Control, Independent, Professional Skepticism and Audit Judgment on Audit Quality (empirical study of Indonesian Supreme Audit Institution). This study uses primary data and uses a questionnaire for data collection. The sampling technique used was simple random sampling, namely 80 auditors. The method of collecting data uses a survey method by sending questionnaires directly to the respondent and the analytical method using multiple linear regression analysis. The results of this study indicate that time budget pressure has a negative effect on audit quality. Locus of control and independence have a positive effect on audit quality. Professional skepticism, Audit Judgment shows a positive effect on audit quality. Keywords: Audit Quality, Time Budget Pressure, Locus of Control, Independent, Professional Skepticism, Audit Judgment DOI : 10.7176/EJBM/11-27-10 Publication date :September 30 th 2019

Highlights

Auditors are required to carry out their work professionally so that the audit report produced will be of high quality
Time budget pressure has a negative effect on audit quality
It can be concluded if the time budget pressure increases the audit quality decreases

Summary

Introduction

Auditors are required to carry out their work professionally so that the audit report produced will be of high quality. According to DeAngelo (1981) where an auditor finds and reports about existence a violation in the client's accounting system. The quality of the auditor's work relates to the quality of expertise, the timeliness of completion of work, the adequacy of proof of examination, and the attitude of professionality in completing work. Audit quality is how appropriate the audit is with auditing standards (Watkins et al, 2004). The auditor must carry out his work professionally. Provide accurate and reliable information for decision making (Davidson and Neu, 1993)

Objectives

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Methods

Conclusion