The Influence of Time Budget Pressure, Audit Complexity and Audit Fee on Audit Quality (Case Study at Public Accounting Firms in Bali Province)

Abstract

Declining employee performance can be overcome in various ways that can be taken by providing motivation to increase commitment and pay more attention to the work environment. The purpose of this study was to empirically examine the effect of work motivation, organizational commitment, and work environment on employee performance. The study was conducted at Furama Villas and Spa Ubud - Bali. The sample in this study were 42 house keeping department employees using the census method. The data analysis technique used is multiple regression. The results of the study namely work motivation has a positive and significant effect on performance. Organizational commitment has a positive and significant effect on performance. The work environment has a positive and significant effect on employee performance.

The Influence of Information Technology Based Audit Procedures and Audit Experience on Audit Quality

“…This value explains that the higher the audit experience, the more it will affect the audit quality of the independent auditor's report. The test results are in line with research conducted by Adnyani et al (2020) which explains that audit experience influences audit quality. The results of the tests carried out by the author and Adnyani et al (2020) produced a positive influence of audit experience on audit quality.…”

Audit Tenure, Auditor Experience, Independency, and Task Complexity on Audit Judgement

“…Task complexity is a process of integrating problems that are owned by a decision maker that raises individual perceptions of the difficulty of the task at hand due to limited capacity, memory and abilities (Praditaningrum, 2012;Ayuni andSuprasto 2016 in Priyoga andAyem, 2019). In auditing activities, the high complexity of the audit can lead to a decrease in the performance of the auditors which results in a decrease in the quality of the audit (Adnyani, et. al.…”