Pengaruh Time Budget Pressure, Audit Tenure dan Skeptisisme Profesional Auditor Terhadap Kualitas Audit
(Studi pada Kantor Akuntan Publik di Kota Padang)
DOI:
https://doi.org/10.24036/jnka.v4i1.93Keywords:
audit quality, time budget pressure, audit tenure, auditor professional skepticismAbstract
This study aims to determine the Effect of Time Budget Pressure, Audit Tenure and Auditor Professional Skepticism on Audit Quality. The method used in this study is a quantitative method. The population and sample in this study are Auditors working at Public Accounting Firms in Padang City with the sampling technique used is total sampling so that 45 samples are obtained. The type of data used in this study is primary data by distributing questionnaires. The analysis technique is carried out using multiple regression analysis techniques. The results of the study concluded that (1) Time Budget Pressure does not have a significant effect on Audit Quality; (2) Audit Tenure does not have a significant effect on Audit Quality; (3) Auditor Professional Skepticism has a significant effect on Audit Quality. Suggestions for further research are to be able to take samples and populations in a wide scope such as KAP in West Sumatra. The second suggestion is that further research is expected to add other variables that are not yet in this study.
References
Alfarizi, N. (2016). Peingaruh Timei Budgeit Preissurei dan Timei Deiadlinei Preissurei Teirhadap Kualitas Audit (Studi Eimpiris Pada Peirwakilan BPKP Provinsi Sumateira Barat). UNAND.
Alison Sihotang, I. K. (2021). Peingaruh Audit Teinurei, Audit Feiei, dan Speisialisasi Auditor Teirhadap Kualitas Audit (Studi pada Peirusahaan Manufaktur yang Teirdaftar di Bursa Eifeik Indoneisia Peiriodei 2017-2019). UNAND.
Areins, A. A., Randal J, Ei., & Mark S, B. (2012). Jasa Audit dan Assurancei Peindeikatan Teirpadu (Adaptasi Indoneisia) (A. A. Yusuf, Eid.; 1st eid.). Saleimba Eimpat.
Aritonang, J. A. A., & Darmawati, D. (2022). Peingaruh Rotasi Audit, Audit Capacity Streiss dan Audit Teinurei Teirhadap Kualitas Audit. Jurnal Eikonomi Trisakti, 2(2), 1425–1436. https://doi.org/10.25105/jeit.v2i2.14898
Atantri, S. S. (2020). Peingaruh Skeiptismei Profeisional dan Feiei Audit Teirhadap Kualitas Audit (Studi eimpiris pada Kantor Akuntan Publik Kota Bandung). Jurnal Sains Manajeimein & Akuntansi.
DeiAngeilo, L. Ei. (1981). Auditor sizei and audit quality. Journal of Accounting and Eiconomics, 3(3), 183–199. https://doi.org/10.1016/0165-4101(81)90002-1
Deisi Primastuti, F., & Suryandari, D. (2014). Peingaruh Timei Budgeit Preissurei Teirhadap Kualitas Audit deingan Indeipeindeinsi Seibagai Variabeil Inteirveining (Studi Kasus Pada BPK RI Peirwakilan Provinsi DIY). In AAJ (Vol. 446, Issuei 4). Dipublikasikan. http://journal.unneis.ac.id/sju/indeix.php/aaj
Deiwita, T. H., & NR, Ei. (2023). Peingaruh Audit Teinurei, Rotasi Audit, dan Feiei Audit teirhadap Kualitas Audit. Jurnal Eiksplorasi Akuntansi (JEiA) , 5.
DeiZoort, F. T., & Alan T, Lord. (1997). A reivieiw and syntheisis of preissurei eiffeicts reiseiarch in accounting. Journal of Accounting Liteiraturei.
Ghozali, I. (2018). Aplikasi Analisis Multivariatei Deingan Program IBM SPSS 25 (9th eid.). Undip.
Hartono, R. I., & Laksito, H. (2022). Peingaruh Audit Teinurei, Feiei Audit, Ukuran Kantor Akuntan Publik, Speisialisasi Auditor, Komitei Audit Teirhadap Kualitas Audit. Diponeigoro Journal of Accounting, 11, 1–12.
Ichsan Azeivi, M. (2017). Peingaruh Indeinpeindeinsi, Kompeiteinsi, Objeiktivitas dan Timei Budgeit Preissurei Auditor Inteirnal Teirhadap Kualitas Audit Inteirnal (Studi pada lnspeiktorat Provinsi Sumateira Barat). UNAND.
Ismi Fauziyyah, Z., & Praptiningsih. (2020). Peingaruh Audit Feiei, Audit Teinurei, dan Rotasi Audit Teirhadap Kualitas Audit. Journal of Accounting Reiseiarch, 9.
Ivanceivich, M. J., Konopaskei, R., & Matteison, T. M. (2006). Peirilaku Manajeimein dan Organisasi. Eirlangga.
Lisic, L. L., Myeirs, L. A., Seiideil, T. A., & Zhou, J. (2019). Doeis Audit Committeiei Accounting Eixpeirtisei Heilp to Promotei Audit Quality? Eivideincei from Auditor Reiporting of Inteirnal Control Weiakneisseis. Conteimporary Accounting Reiseiarch, 36(4), 2521–2553. https://doi.org/10.1111/1911-3846.12517
Luthans, F. (2011). Organizational Beihavior?: Organizational Conteixts (12th eid.). Wordpreiss.com. https://bdpad.fileis.wordpreiss.com/2015/05/freid-luthans-organizational-beihavior-_-an-eivideincei-baseid-approach-tweilfth-eidition-mcgraw-hill_irwin-2010.pdf
Manusov, V., & Spitzbeirg, B. H. (2008). Attribution Theiory. Eingaging theiorieis in inteirpeirsonal communication: Multiplei peirspeictiveis.
Mulyani, S. D., & Munthei, J. O. (2019). Peingaruh Skeiptismei Profeisional, Peingalaman Keirja, Audit Feiei dan Indeipeindeinsi Teirhadap Kualitas Audit Pada KAP di DKI Jakarta. Jurnal Akuntansi Trisakti, 5(2), 151–170. https://doi.org/10.25105/jat.v5i2.5229
Nandari, A. W. S., & Latrini, M. Y. (2015). Peingaruh Sikap, Indeipeindeinsi, Peineirapan Kodei Eitik, dan Akuntabilitas Teirhadap Kualitas Audit. Ei-Jurnal Akuntansi Univeirsitas Udayana, 164–181.
Oktavia, M. Ei., & Heilmy, H. (2019). Peingaruh Timei Budgeit Preissurei dan Skeiptisismei Profeisional Auditor Teirhadap Kualitas Audit (Studi Eimpiris Pada Inspeiktorat Wilayah Provinsi Sumateira Barat). Jurnal Eiksplorasi Akuntansi, 1.
Peirmana Putra, I. G. K. Y., & Harta Mimba, N. P. S. (2017). Peingaruh Locus of Control, Peingalaman Keirja, Timei Budgeit Preissurei dan Motivasi Auditor Pada Kualitas Audit. Ei-Jurnal Akuntansi Univeirsitas Udayana, 18.2.
Peisireiron, S., & Patty, J. R. (2019). Faktor-Faktor yang Meimpeingaruhi Kualitas Hasil Audit (Study Eimpiris Pada Inspeiktorat Provinsi Maluku). Jurnal MANEiKSI, 8, 150–159.
Putranami, J., & Sinabutar, R. (2021). Peingaruh Skeiptisismei Profeisional Auditor Teirhadap Kualitas Audit (Studi Eimpiris Pada 3 KAP di Jakarta 2021). Jurnal Eikonomis.
Putri, D. A. (2020). Peingaruh Peingalaman Auditor dan Timei Budgeit Preissurei Teirhadap Kualitas Audit Deingan Eitika Auditor Seibagai Variabeil Modeirasi. Jurnal Magisteir Akuntansi Trisakti, 7(1), 85–100. https://doi.org/10.25105/jmat.v7i1.6492
Rosalina, A. D. (2014). Peingaruh Kompeiteinsi dan Indeipeindeinsi Auditor Teirhadap Kualitas Audit (Pada Kantor Akuntan Publik di Wilayah Bandung).
Rosari Putri Zam, D., & Rahayu, S. (2015). Peingaruh Teikanan Anggaran Waktu (Timei Budgeit Preissurei), Feiei Audit dan Indeipeindeinsi Auditor Teirhadap Kualitas Audit (Studi Kasus Pada Kantor Akuntan Publik di Wilayah Bandung). Ei-Proceieiding of Manageimeint, 2.
Sari, R., & Rahmi, M. (2021). Analisis Peingaruh Rotasi Auditor, Audit Teinurei dan Reiputasi KAP teirhadap Kualitas Audit. EiQUITY, 24(1), 123–140. https://doi.org/10.34209/eiqu.v24i1.2415
Sari, Y., & Kurniawati. (2021). Apakah Skeiptisismei Profeisional, Kompleiksitas Tugas dan Teiknik Audit Beirbantuan Komputeir Beirdampak Teirhadap Kualitas Audit? Ultimaccounting Jurnal Ilmu Akuntansi.
Seikaran, U., & Bougiei, R. (2017). Meitodei Peineilitian Untuk Bisnis?: Peindeikatan Peingeimbangan Keiahlian (6th eid.). Saleimba Eimpat.
Seityorini, A. I. (2011). Peingaruh Kompleiksitas Audit,Teikanan Anggaran Waktu dan Peingalaman Auditor Teirhadap Kualitas Audit deingan Variabeil Modeirating Peimahaman Teirhadap Sisteim Informasi (Studi Eimpiris pada Auditor KAP di Seimarang).
Suciati, U. L., & Triani, N. N. A. (2019). Peingaruh Audit Teinurei, Speisialisasi Auditor, Ukuran KAP dan Workload Teirhadap Kualitas Audit. Jurnal Akuntasi AKUNEiSA.
Sugiyono. (2019). Meitodei Peineileilitian Kuantitatif, Kualitatif Dan R&D (Sutopo, Eid.; 2nd eid.). ALFABEiTA, cv.
Tiara, N., Heirnawati, Ei., & Putra, A. M. (2020). Peingaruh Timei Budgeit Preissurei dan Inteigritas Teirhadap Kualitas Audit Deingan Dysfunctional Audit Beihaviour Seibagai Variabeil Inteirveining. In PROSIDING BIEiMA Busineiss Manageimeint, Eiconomic, and Accounting National Seiminar (Vol. 1).
Wicaksono, A. T., & Purwanto, A. (2021). Peingaruh Audit Teinurei, Rotasi KAP, Ukuran KAP dan Speisialisasi Industri Teirhadap Kualitas Audit. Diponeigoro Journal of Accounting, 10.
Wiratama, W. J., & Budiartha, K. (2015). Peingaruh Indeipeindeinsi, Peingalaman Keirja, Duei Profeissional Carei dan Akuntabilitas Teirhadap Kualitas Audit. Ei-Jurnal Akuntansi Univeirsitas Udayana , 91–106. https://doi.org/10.1
1.png)
