Pengaruh Due Professional Care Auditor dan Tekanan Anggaran Waktu Terhadap Kualitas Audit

Wahyuni, Nella; Bokiu, Zulkifli; Badu, Ronal Sumitro

doi:10.37905/jar.v1i2.13

Cited by 2 publications

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“…al. (2017), and Adnyani & Latrini (2017), Nurfadilah & Nurhuda (2020), and Joseph & Fidiana (2020), and Wahyuni, et. al.…”

Section: Effect Of Due Professional Care On Audit Qualitymentioning

confidence: 97%

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Auditor Independence, Auditor Ethics, Auditor Experience, and Due Professional Care on Audit Quality

Ardillah¹,

Chandra²

2022

APAJI

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Public accountants are exceptionally important to give certainty to clients that the financial statements introduced by the organization can be trusted, but the risk of misstatement will in any case exist despite the fact that it has been evaluated by a Public Accounting Firm. This study expects to analyze the components that influence audit quality that can lessen the risk of misstatement in the presentation of financial statements, specifically auditor independence, auditor ethics, auditor experience, and due professional care. The subject in this study were employees who worked as auditors at the Tangerang’s Public Accounting Firms. This type of research is a causal study with a convenience sampling method. The research period was completed during the Coronavirus pandemic from March to June 2020. The hypothesis test method used in this research is multiple regression analysis. The results of this study are auditor independence does not affect audit quality, auditor ethics does not affect audit quality, auditor experience has positive effect on audit quality, and due professional care has positive effect on audit quality. This research is expected to be a reference in making decisions by auditors based on audit considerations possessed by an auditor to improve audit quality, especially from the experience and due professional care of the auditor.

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“…al. (2017), and Adnyani & Latrini (2017), Nurfadilah & Nurhuda (2020), and Joseph & Fidiana (2020), and Wahyuni, et. al.…”

Section: Effect Of Due Professional Care On Audit Qualitymentioning

confidence: 97%

“…Due professional care can be deciphered as a cautious and intensive demeanor by thinking basically and assessing audit evidence, being cautious in tasks, not being reckless in directing assessments, and having solidness in doing responsibilities (Wahyuni, et. al., 2020).…”

Section: Due Professional Carementioning

confidence: 99%

Auditor Independence, Auditor Ethics, Auditor Experience, and Due Professional Care on Audit Quality

Ardillah¹,

Chandra²

2022

APAJI

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

Elyana,

Whetyningtyas,

Ayu Susanti

2023

JAS

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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

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Pengaruh Due Professional Care Auditor dan Tekanan Anggaran Waktu Terhadap Kualitas Audit

Cited by 2 publications

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Auditor Independence, Auditor Ethics, Auditor Experience, and Due Professional Care on Audit Quality

Auditor Independence, Auditor Ethics, Auditor Experience, and Due Professional Care on Audit Quality

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

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