The influences of audit fees, competence, independence, auditor ethics, and time budget pressure on audit quality

Meidawati, Neni; Assidiqi, Arden

doi:10.20885/jaai.vol23.iss2.art6

Cited by 20 publications

(26 citation statements)

References 13 publications

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“…Thus, the accountability improves auditor's performance and objectivity of auditors enables them to operate without the influence of another individual. The results in this study are in line with research which state that competence has an influence on audit quality (Akib & La, 2021;Alim et al, 2007;Ardini, 2010;Iryani, 2017;Kartika & Pramuka, 2019;Meidawati & Assidiqi, 2019;Mispiyanti & Wicaksono, 2021;Muslim et al, 2020;Sari & Susanto, 2018;Tjun et al, 2012). However, it is different from the results which states that Auditor's competence has no effect on audit quality whether it directly or indirectly (Kumalasari et al, 2020;Kusumawati & Syamsuddin, 2018).…”

Section: The Effect Of Competence On Audit Qualitysupporting

confidence: 90%

Determining the Independence and Professional Skills on Audit Quality at the General Election Supervisory Agency (Bawaslu) of Indonesia

Lubis

Mulya

2021

IJSSB

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A common way to obtain reliable information is to require an independent audit to be conducted so that the information used in decision making is complete, accurate, and unbiased. This study aims to determine the effect of Auditor Competence, Auditor Independence and Professional Skills on Audit Quality at the General Election Supervisory Agency of the Republic of Indonesia (Bawaslu RI) and Provinces throughout Indonesia. The research model describes a conceptual framework as a guide as well as a flow of thought in developing hypotheses. The model in this study describes the influence of personal auditor factors consisting of competence, independence, professional skills on audit quality. The data collection technique in this study used multiple regression analysis using the EViews program. Data analysis techniques include descriptive statistical tests, research instrument tests, classical assumption tests, model determination tests, and hypothesis testing. The results of the study indicate that competence has a positive effect on audit quality at the RI Bawaslu. These results can be used as consideration by the RI Bawaslu to be able to further improve the quality of audits on auditors, because the higher the competence of the auditors, the higher the audit quality. Independence does not have a positive effect on audit quality at the RI Bawaslu. Professional skills have a positive effect on audit quality at the RI Bawaslu. Professional skills are important things that must be applied by every public accountant in carrying out their professional work in order to achieve adequate audit quality.

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Section: The Effect Of Competence On Audit Qualitysupporting

confidence: 90%

Determining the Independence and Professional Skills on Audit Quality at the General Election Supervisory Agency (Bawaslu) of Indonesia

Lubis

Mulya

2021

IJSSB

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“…Selain itu, IAPI sebagai lembaga yang menaungi profesi akuntan publik, melakukan training guna peningkatan ilmu dan pembaharuan aturan yang diterapkan.Sehingga akan berdampak juga pada fee audit yang diminta. Meidawati & Assidiqi (2019) auditor berkepentingan untuk mempertahankan pendapatnya karena biaya audit yang tinggi dibuat untuk menghasilkan kualitas audit yang tinggi. Idawati (2018) menyatakan fee audit dihitung berdasarkan negoisasi dengan klien.…”

Section: Pendahuluanunclassified

Analisis Empiris Faktor Yang Mempengaruhi Kualitas Audit Dengan Etika Profesi Sebagai Variabel Moderasi

Idawati

Putri

2023

Behavioral Accounting Journal

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The purpose of this research is to examine the influence of work experience and audit fees and professional ethics as moderating variables on audit quality. This research is important to do again because of the inconsistency of the results of previous research and the increasing demands of users of financial reports for quality audit reports. Sampling was conducted using simple random sampling method with a sample size of 50 auditors from 17 public accounting firms in South Jakarta. The collection method uses a questionnaire method that is distributed to respondents. The data analysis technique of this research is using multiple regression analysis and moderation regression analysis. The results showed that work experience had an effect on audit quality while audit fees had no effect on audit quality. Professional ethics do not moderate work experience on audit quality, but professional ethics do moderate and weaken audit fees on audit quality. Work experience and audit fees simultaneously affect audit quality.

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“…Profesi auditor selalu dituntut untuk selalu mengikuti kode etik profesional, ada dua prinsip dalam menerapkan etika, yang pertama prinsip imperatif, yaitu prinsip yang mengarahkan pengambilan keputusan berperilaku sesuai dengan persyaratan peraturan etika, dan prinsip utilitarianisme, yaitu penekanan pada memeriksa konsekuensi masing-masing tindakan daripada mengikuti beberapa aturan etika (Haeridistia & Agustin 2019). Moralitas berfungsi sebagai peraturan konkret atau arahan bagi manusia tentang cara hidup dan bertindak dengan menerapkan perilaku yang baik dan menghindari perilaku buruk; etika merupakan nilai yang terkandung dalam norma moral yang dijadikan acuan dalam berprilaku oleh manusia didalam kehidupan (Meidawati & Assidiqi 2019). Sesuatu yang dapat membuat beda pekerjaan akuntan publik…”

Section: Pendahuluanunclassified

“…Dalam penelitian Meidawati & Assidiqi (2019) tekanan anggaranowaktu memiliki kontribusi positif terhadapokualitas audit yang disebabkan bahwa tekanan anggaranowaktu yang dihadapi oleh auditor secara signifikan mempengaruhi kualitas audit. Tekanan anggaran waktu terkait oleh batasan waktu yang ada selama penugasan karena waktu yang terbatas.…”

Section: ______unclassified

“…Tekananoanggaran waktu berpengaruh terhadap kualitasoaudit dikarenakan adanya tekanan anggaranowaktu dalam menyelesaikan audit membuat seorang auditor termotivasi untuk menyelesaikan pekerjaannya dengan menggunakan waktu seefisien mungkin untuk menghasilkan kualitas audit yang baik. (Meidawati & Assidiqi, 2019). H2 : Tekanan Anggaran Waktu berpangurh singifikan terhadap Kualitas Audit Menurut (SPKN, 2017) skeptisismeoprofesional berarti pemeriksa tidak menganggap bahwa pihak yangobertanggung jawab adalah tidak jujur, tetapi juga tidak menganggap bahwa kejujuran pihak yang bertanggung jawab tidak dipertanyakan lagi.…”

Section: Pengembangan Hipotesisunclassified

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The Effect Of Profesional Ethics, Time Budget Pressure, Professional Skepticsm On Audit Quality

Krisdayanti

Andesto

Praptiningsih

2020

JIAKES

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This study aims to examine the effect of professional ethics, time budget pressure, professional skepticism on audit quality. The population in this study was auditors working at BPK Republic of Indonesia. Sampling was carried out using the puruposive method. The data analysis used in this study used the PLS program with a significance level of 5%. The results of this study indicate that (1) professional ethics has a significant effect on audit quality, (2) time budget pressure has no significant effect on audit quality, (3) professional skepticism has no significant effect on audit quality. Keywords: Professional Ethics; Time Budget Pressure; Professional Skepticism; Audit Quality

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The influences of audit fees, competence, independence, auditor ethics, and time budget pressure on audit quality

Cited by 20 publications

References 13 publications

Determining the Independence and Professional Skills on Audit Quality at the General Election Supervisory Agency (Bawaslu) of Indonesia

Determining the Independence and Professional Skills on Audit Quality at the General Election Supervisory Agency (Bawaslu) of Indonesia

Analisis Empiris Faktor Yang Mempengaruhi Kualitas Audit Dengan Etika Profesi Sebagai Variabel Moderasi

The Effect Of Profesional Ethics, Time Budget Pressure, Professional Skepticsm On Audit Quality

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