Effect Of Time Budget Pressure Research Articles

The Factors Affecting Audit Quality with Auditor’s Experience as Moderating Variable

The purpose of this study was to examine and analyze about the effect of independence, due professional care, locus of control and time budget pressure on audit quality with auditor’s experience as moderating variable at Regional Inspectorate of The Pati Residency. This study used convenience sampling technique with sample of 100 respondents from internal auditors. The analysis used Smart PLS 4.0 Software and the result: (1) Independence had positive effect on audit quality. (2) Due professional care had positive effect on audit quality. (3) Locus of control had positive effect on audit quality. (4) Time budget pressure had no effect on audit quality. (5) Auditor’s experience not able to moderate the effect of independence on audit quality. (6) Auditor’s experience not able to moderate the effect of due professional care on audit quality. (7) Auditor’s experience is able to moderate (strengthens) the effect of locus of control on audit quality. (8) Auditor’s experience not able to moderate the effect of time budget pressure on audit quality

Does time budget pressure effect quality audit?

Financial statements need to be audited by a public accountant as an independent third party outside the company to avoid mistakes that occur. Audited financial reports are more reliable. This study aims to find out and provide empirical evidence of the effect of time budget pressure on audit quality. This study took samples based on the non-probability sampling method with saturated sample techniques so that all auditors in the Public Accounting Firm Bali Province registered at IAPI became the sample. The regression analysis technique in this study is using a simple regression analysis technique. The results of the study show that time budget pressure has a negative and significant effect on audit quality.

Time Budget Pressure, Audit Tenure, Ukuran Perusahaan, Spesialisasi Auditor, dan Kualitas Audit

Audit quality is a measure of quality carried out by auditors who are in accordance with auditing standards and quality control systems. The auditor must have adequate audit quality so as to reduce the dissonance that occurs between management and shareholders. There are several factors that affect audit quality, namely time budget pressure, audit tenure, company size and auditor specialization. The purpose of this study was to empirically examine the effect of time budget pressure, audit tenure, company size and auditor specialization on audit quality in the property, real estate and building construction sectors listed on the Indonesia Stock Exchange in 2017-2019. The sample of this research is 49 companies using purposive sampling technique. The data analysis technique used in this study is logistic regression analysis. The results of the study show that time budget pressure and auditor specialization have no effect on audit quality. Meanwhile, audit tenure and firm size have a negative and significant effect on audit quality.
 Keywords: Time Budget Pressure; Audit Tenure; Company Size; Auditor Specialization; Audit Quality

The Effect of Time Budget Pressure And Audit Risk On Au-dit Quality With Auditor's Ethics as A Moderating Variable

Relevant and reliable financial statements are information characteristics that are important for stakeholders in making decisions. The public accounting profession is a profession of public trust. In order to support his professionalism as a public accountant, in carrying out his audit duties, the auditor should be guided by the Professional Standards of Public Accountants (SPAP) set by the Indonesian Institute of Accountants (IAI). The motivation of researchers to conduct this research is because audit quality is currently very important for companies and shareholders. After all, many of the audits carried out by Public Accounting Firms do not carry out audit procedures and do not carry out the auditor's ethics that should be in conducting audits so that users of financial statements do not trust them. This study uses quantitative data with survey research. The results show that Time Budget Pressure has an effect on Audit Quality with Auditor Ethics as a moderating variable, while Audit Risk has no effect on audit quality with Auditor Ethics as a moderating variable.

PENGARUH TEKANAN ANGGARAN WAKTU, KOMPLEKSITAS TUGAS, LOCUS OF CONTROL, DAN ETIKA PROFESI TERHADAP PERILAKU DISFUNGSIONAL AUDIT

In auditing, an auditor must always be guided by audit standards to maintain the quality of the audit results so they can be free from material misstatement. However, internal and external environmental factors may lead auditors to deviant behavior. Thus, this study examines the effect of time budget pressure, task complexity, locus of control, and professional ethics on dysfunctional audit behavior. The survey method was used for 40 respondents of BPK RI Representative of DKI Jakarta auditors through a questionnaire instrument with a convenience sampling approach. Data analysis uses ordinary least squares (OLS) in testing the four hypotheses proposed. The results showed that locus of control and task complexity positively affected dysfunctional audit behavior. Meanwhile, professional ethics has a negative effect on audit dysfunctional behavior. In addition, the results also show that time budget pressure does not affect dysfunctional audit behavior. The overall research results indicate that there is a need to re-evaluate the time and budgetary pressures of audit implementation by BPK personnel to mitigate the potential for deviant behavior.

The Effect of Time Budget Pressure and Auditor’s Competency on Audit Quality

Abstract: Purpose: This study aims to determine the effect of time budget pressure and auditor’s competency on audit quality. Research Methodology: The sample used in this study were auditors who work at the Public Accounting Firm in Bandung, Indonesia, and 48 auditors were asked to be respondents. The primary data was obtained by distributing questionnaires. This study uses a non-probability sampling method with a purposive sampling technique and multiple linear regression analysis methods using the Statistical Program for Society Science (SPSS) software. Results: Based on the research results, it can be concluded that the variable time budget pressure and auditor’s competence partially have a positive and significant effect on audit quality. Limitations: The limitation of this study is the variables studied consisted of only 2 (two) variables, namely time budget pressure and auditor competence. The questionnaire is distributed only to auditors who work at the Public Accounting Firm in Bandung, Indonesia. Contribution: Author, Auditor, Public Accounting Firm in Bandung City Keywords: 1. Time Budget Pressure 2. Auditor Competence 3. Audit Quality

Does Moral Reasoning Moderate Audit Quality Determinants?

The aim of this study is to analyse whether moral reasoning moderates the determinants of audit quality and examine the effects of competence, time budget pressure and moral reasoning on audit quality. The participants in this study were auditors of the Audit Board of Indonesia in Central Java. Using purposive sampling, 97 participants made up the entire studies. Data was analysed using partial least square (PLS). This study found that competence had a significant positive impact on audit quality. Time budget pressure had a negative impact on audit quality. Though, moral reasoning had no impact on audit quality. Furthermore, moral reasoning enhanced the impact of competence on audit quality. On the other hand, moral reasoning weakened the effect of time budget pressure on audit quality. The findings of this study are anticipated to advance the field of auditing science and offer guidance to Indonesia‘s Audit Board in order to assist its auditors in maintaining the calibre of their audit.

PENGARUH TEKANAN ANGGARAN WAKTU,ETIKA AUDITOR DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT PADA KAP WILAYAH MEDAN

Abstract
 This study discusses the effect of time budget pressure, auditor ethics and auditor independence on audit quality. This research was conducted in 9 Public Accounting Firms in the Medan area. The sample technique used is simple random sampling. The data collection method in this study was conducted by survey or distributing questionnaires. The results of this study indicate that simultaneously time budget pressure, auditor ethics and independence have a significant effect on audit quality. Partially, time budget pressure has no effect on audit quality, auditor ethics has a positive effect on audit quality, and independence has a positive effect on audit quality.
 

Pengaruh Tekanan Anggaran Waktu, Konflik Peran, dan Ambiguitas Peran Terhadap Perilaku Disfungsional Audit

The aims of this quantitative research is to testing the effect of time budget pressure, role conflict, and role ambiguity on dysfunctional audit behavior at APIP in the Central Java Provincial Inspectorate. All of APIP employees that totaling 63 peoples became the population, and 61 of them were taken as samples with saturated sampling method. The data were collected using questionnaire, observation, and documentation methods. Data analysis was carried out descriptively and inferentially used the Smart PLS 3.0 model. The results showed that the effect of time budget pressure on dysfunctional audit behavior was significant with a path coefficient of +0,255 and a probability value (p) 0,003 < 0,05. Then the effect of role conflict on dysfunctional audit behavior was significant with a path coefficient of +0,433 and a probability value (p) 0,000 < 0,05. And the effect of role ambiguity on dysfunctional audit behavior was significant with a path coefficient of +0,303 and a probability value (p) 0,008 < 0,05. So it can be concluded that the factors influenced the dysfunctional audit behavior of APIP at the Central Java Provincial Inspectorate is time budget pressure, role conflict, and role ambiguity.

PENGARUH TIME BUDGET PRESSURE DAN LOCUS OF CONTROL TERHADAP KINERJA AUDITOR DINAS INSPEKTORAT

This study was conducted to determine whether there is an effect of time budget pressure and locus of control on the auditor's performance. The study was conducted by conducting a literature review involving several previous studies which also examined time budget pressure and locus of control on auditor performance in various different objects. Based on the literature review conducted, it can be concluded that time budget pressure has a significant effect on the performance of the auditor, meaning that the level of time pressure given to the auditor works has an effect on his performance. Likewise, the locus of control variable has a positive and significant effect on the auditor's performance, because it tends to make an auditor work more thoroughly, and can also be the causes of success or failure in carrying out his work.

Time Budget Pressure dan Audit Quality dengan Komitmen Profesional dan Supervisi Audit sebagai Variabel Moderasi

This study aims to obtain empirical evidence of the effect of time budget pressure on audit quality with professional commitment and audit supervision as moderating variables for auditors at public accounting firms registered in Bali Province. The sampling technique used is purposive sampling and obtained as many as 54 respondents. The study used data analysis techniques with Moderated Regression Analysis (MRA). Research shows that time budget pressure has a negative effect on audit quality, organizational commitment and audit supervision are able to weaken the effect of time budget pressure on audit quality at public accounting firms in Bali Province. This means that the higher the time budget pressure, the lower the audit quality, and the higher the professional commitment of an auditor and the existence of audit supervision quality.
 Keywords: Time Budget Pressure; Professional commitment; Audit Supervision; Audit Quality.

PENGARUH TIME BUDGET PRESSURE, KOMPLEKSITAS AUDIT, KOMPETENSI AUDITOR, DAN INTEGRITAS TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI PROVINSI BALI”

This “study aims to examine the effect of time budget pressure, audit complexity, auditor competence and integrity on audit quality. This research was conducted at 13 Public Accounting Firms in Bali Province. The number of samples used as many as 66 respondents. The method of determining the sample is non-probability sampling with purposive sampling technique. The data was collected using a questionnaire. The data analysis technique used was multiple linear regression analysis. The results of the analysis showed that Time Budget Pressure and Audit Complexity had no significant effect on audit quality. Meanwhile, Auditor Competence and Integrity had a significant positive effect on audit” quality.

The Effect of Self Efficacy, Time Budget Pressure and Audit Experience on Audit Judgment with Task Complexity as Moderating Variable

The aims of this study are to determine and analyze the effect of (1) Self efficacy on audit judgment, (2) Time budget pressure on audit judgment, (3) Audit experience on audit judgment, (4) Task complexity moderates the effect of self efficacy on audit judgment, (5) Task complexity moderates the effect of time budget pressure on audit judgment, (6) Task complexity moderates the effect of audit experience on audit judgment. This research is a type of quantitative research. In this study using attribution theory and social cognitive theory. The population in this study are the auditors in the inspectorate of West Sulawesi Province. The sample determination in this study used census method. The data consisted of primary data obtained using questionnaire and secondary data. The results showed that self efficacy, time budget pressure and audit experience had a positive and significant effect on audit judgment. Task complexity does not moderate the correlation between self efficacy on audit judgment. Task complexity moderates the correlation between time budget pressure on audit judgment. Task complexity moderates the correlation between audit experience on audit judgment. Keywords: Audit judgment, Self efficacy, Time budget pressure, Audit experience, Task complexity.

Analysis of potential factors influencing audit quality: The moderating effect of time budget pressure

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.

Peran Moderasi Komitmen Profesional terhadap Perilaku Reduksi Kualitas Audit Periode Pandemi Covid-19

The aims of this study was to examine the effect of time budget pressure and locus of control on the behavior of auditors performing audit quality reduction behavior in the midst of the covid-19 pandemic. In addition, to find out profesional commitment to moderate the effect of time budget pressure and locus of control on audit quality reduction behavior in the midst of the covid-19 pandemic. The population in this study are auditors who work in Public Accounting Firms, the sampling method used purposive sampling and obtained a sample of 64 respondents who collected data using google form. Data analysis used multiple linear regression and moderated regression analysis (MRA). This study found that external locus of control had a positive effect on audit quality reduction behavior and the moderating role of profesional commitment was not supported. This study implies that auditors can adapt to current conditions except for auditors who have an external locus of control and policy makers can pay attention to this.

The Effect of Time Budget Pressure, Work Stress, and Independence on Auditor Performance

This research was conducted to obtain empirical evidence regarding the Effect of Time Budget Pressure, Work Stress, and Independence on Auditor Performance. This study uses primary data with a sample of auditors working at the Public Accounting Firm (KAP) in Bekasi where listed in Directory Institut Akuntan Publik Indonesia (IAPI) period of 2021. The sampling technique in this study used convenience sampling with 50 respondents. Hypothesis testing in this study using multiple regression models using SPSS 25. Based on the results of the analysis in this study, it can be concluded that: (1) time budget pressure has a significant positive effect on auditor performance, (2) work stress has a significant positive effect on auditor performance, and (3) independence has a significant positive effect on performance. auditors. Thus, the increasing of each of the variables of time budget pressure, work stress, and independence, each of these independent variables will be able to improve the performance of the auditor.

Determinants Influencing the Audit Quality: Empirical Evidence from Indonesia

In producing a reliable audit quality, it requires the quality of the auditors themselves. The Financial and Development Planning Agency (BPKP) is a state institution that is part of the Government Internal Supervisory Apparatus (APIP). This study aims to determine the effect of auditor skepticism, understanding of information systems, auditor education, and audit motivation on audit quality and the effect of time budget pressure in moderating the effect of audit motivation on audit quality. This research was conducted at BPKP DKI Jakarta with a questionnaire instrument and processed using SEM-PLS. The results of this study indicate that auditor skepticism has a significant effect on audit quality. Meanwhile, understanding of information systems, auditor education, and audit motivation doesn't have an effect on audit quality. Time budget pressure also does not moderate the effect of audit motivation on audit quality. This research is expected to be an additional understanding and knowledge about the effect of auditor skepticism, understanding of information systems, auditor education, and audit motivation on audit quality.

PENGARUH TIME BUDGET PRESSURE, AUDIT TENURE DAN UKURAN KAP TERHADAP KUALITAS AUDIT

In carrying out their duties, auditors must be competence and have to maintain their audit quality to provide trust to stakeholder. However, currently there are many cases that will causes the audit quality to decline. The cases is about financial cases that are still being discussed in public and have connection about audit quality on financial statement. The objective of this study was to determine effect of Time Budget Pressure, Audit Tenure and Audit Firm Size on Audit Quality. This study uses the primary data from questionnaire that was distributed to auditor KAP in Surabaya. Method determination sample used purposive sampling criteria and have 55 sample data can used. Data analysis model is multiple linear regression analysis. The result of this study indicate time budget pressure have positive effect on audit quality, but audit tenure and audit firm size has no effect on audit quality.

Dysfunctional Behavior Determinant Factors: Internal and Personal Characteristic Perspective

This study aims to analyze the effect of time budget pressure, task complexity, and personal characteristics of auditors either directly or with moderation on dysfunctional behavior. This study involved 56 auditors with the data collection method in a questionnaire. The study results stated that the four hypotheses were positively and significantly affected. In the direct testing stage, the impact of the task complexity variable is the most dominant variable with a powerful effect than the demonstration of the relationship involving the time budget pressure variable on dysfunctional behavior. Furthermore, in testing the moderation of personal characters, which moderate the relationship between task complexity and dysfunctional behavior, this is the most dominant variable.

Determinants of audit quality: Role of time budget pressure

There are many problems related to audit quality, which are often associated with audit failures. Internal government auditors in Indonesia also have issues with audit quality. Therefore, this study aims to present empirical evidence on the relationship between independence, competence, motivation, and audit quality. It will also determine the moderating effect of time budget pressure on the relationship between factors and audit quality. Data of this study were collected through a google form, in which 57 questionnaires were sent to internal auditors of government within the Principal Inspectorate of Indonesia’s Supreme Audit Institution for at least two years. The study adopted a quantitative approach using purposive sampling. Data were analyzed using Structural Equation Modeling (SEM) with PLS version 3.0. The result findings of this study revealed that competence and motivation have a significantly positive effect on the quality of audit while independence does not. Time budget pressure does not significantly moderate such a relationship. In addition, these results have several significant implications for internal auditors as an object of consideration and evaluation relating to audits in the government sector, and information for government internal auditors to improve and maintain the quality of audit.