Articlediamond2023

Pendekatan Teori Atribusi Pada Analisis Determinan Kualitas Audit

11 citations0/0 files storedJurnal Akuntansi Indonesia

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Auditing, Earnings Management, Governance Accounting and Financial Management Corporate Governance and Financial Management

Abstract

Audit quality needs to be maintained by each external auditor in order to increase public confidence in the presentation of financial reports. This research aims to obtain empirical evidence about the influence of time budget pressure, professionalism, and audit fees on audit quality. The research method used is survey method. The sampling method is using the convenience sampling method with the criteria of external auditors who are telegram group members of the Auditor Indonesia and KAP Career Talk. The technique used in data collection is primary data by distributing questionnaires. Data is processed with the Partial Least Square program. Research results show that professionalism has an influence on audit quality. Meanwhile, TBP and audit fee have no effect on audit quality. Keywords: quality audit; TBP; professionalism; fee audits. ABSTRAK Kualitas audit perlu dijaga oleh setiap seorang auditor eksternal agar dapat meningkatkan kepercayaan publik pada penyajian laporan keuangan. Riset ini memiliki tujuan untuk mendapatkan bukti secara empiris tentang pengaruh Time Budget Pressure (TBP), profesionalisme, dan fee audit pada kualitas audit. Metode penelitian memakai metode survey. Pengambilan sampel menggunakan metode convenience sampling dengan kriteria auditor eksternal yang tergabung didalam grup telegram Auditor Indonesia dan KAP Career Talk. Teknik pengumpulan data yaitu data primer dengan menggunakan kuisioner. Data diolah dengan program Partial Least Square. Hasil riset mengemukakan bahwa profesionalisme menunjukkan pengaruh pada kualitas audit. Namun, TBP dan fee audit tidak memiliki pengaruh pada kualitas audit. Kata kunci : kualitas audit; TBP; profesionalisme; fee audit.

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References

1981Auditor size and audit quality 2007Time budget pressure, auditors' personality type, and the incidence of reduced audit quality practices 2008Attribution Theory: Finding Good Cause in the Search for Theory 2003Hubungan Tekanan Anggaran Waktu Dengan Perilaku Disfungsional Serta Pengaruhnya Terhadap Kualitas Audit 2019The influences of audit fees, competence, independence, auditor ethics, and time budget pressure on audit quality 2018Pengaruh Kompetensi, Independensi, dan Profesionalisme Auditor Internal Terhadap Kualitas Audit 2017Kualitas Pelaporan Keuangan. Kajian Teoritis dan Empiris.2017PENGARUH TENURE AUDIT, ROTASI AUDIT, AUDIT FEE TERHADAP KUALITAS AUDIT DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI (Studi Pada Perusahaan Sektor Keuangan yang Terdaftar di BEI Tahun 2010 2014)

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