Pengaruh Kompetensi, Objektivitas, Dan Tekanan Anggaran Waktu Terhadap Kualitas Hasil Audit Perwakilan BPKP Sulawesi Utara

Abstract

This study aims to determine the influence of competence, objectivity, and time budget pressure on the quality of audit results BPKP North Sulawesi Representative. The population used in this study is the BPKP auditor. Method of sampling by purposive sampling according to predetermined criteria. The number of samples collected was 45 respondents. The research data is the primary data obtained directly from the research object. The collected data is analyzed by using data analysis which is done by testing the data quality and classical assumption before doing hypothesis testing. Hypothesis testing in this study using multiple linear regression analysis with t test, f test, and coefficient of determination. The results of this study indicate that the variables of competence and objectivity have a significant effect on the quality of audit results. This shows that competence and objectivity affect the quality of audit results. While the time budget pressure had no significant effect on the quality of audit result. This suggests that time budget pressure does not affect the quality of audit results.Keywords : competence, objectivity, time budget pressure, and quality of audit results

The Influence Of Competence, Independence, Obedience Pressure, And Internal Control System On The Quality Of Internal Auditor Examination Results

“…Auditor competence can include an in-depth understanding of regulations, analytical skills, and the knowledge needed to conduct careful examinations. The results of this study are in line with the research Hadi et al, (2017), Lohonauman et al, (2018), and Nugraha (2018) which also states that competence has a positive effect on the quality of examination results.…”

Determinan Kualitas Hasil Pengawasan Di Badan Pengawasan Keuangan Dan Pembangunan

“…Hasil dari penelitian ini sejalan dengan penelitian oleh Widodo et al (2016), Pratomo (2016), Zam & Rahayu (2015), Lohonauman et al (2018), dan Pradnyayani & Wirama (2023) yang menemukan bahwa tekanan anggaran waktu tidak mempengaruhi kualitas audit. Bagi auditor, adanya tekanan anggaran waktu yang tinggi maupun tidak adanya tekanan, tidak akan mengubah standar kualitas hasil audit yang mereka buat.…”

“…Hasil penelitian ini mendukung penelitian yang dilakukan oleh Irmayanti (2021), Ferdiansyah (2016), Lohonauman et al (2018), dan Haryoko et al (2017) yang menyimpulkan bahwa objektivitas auditor berpengaruh positif terhadap kualitas hasil audit. Semakin tinggi objektivitas auditor, maka laporan yang mereka hasilkan akan lebih berkualitas karena bebas dari bias, mengacu pada standar atau pedoman yang berlaku, dan mengacu pada hasil pemikiran yang adil dan seimbang.…”