Kompetensi, Tekanan Anggaran Waktu, dan Kualitas Audit BPK dengan Etika Auditor sebagai Pemoderasi
Abstract
Quality audits from the BPK are needed to ensure accountability and transparency over the use of state finances. This study aims to determine the effect of competence and time budget pressure on BPK audit quality and to determine whether auditor ethics moderates the effect of competence and time budget pressure on BPK audit quality. The research population consisted of 72 BPK RI auditors representing Bali Province with the sample determined using a purposive sampling technique. Variable measurements were carried out using a questionnaire with a 4 point Likert scale. The collected data was analyzed using moderated regression analysis. The results showed that competency had a positive effect on BPK audit quality, time budget pressure had no effect on BPK audit quality, and auditor ethics did not moderate the effect of competence and time budget pressure on BPK audit quality.
Keywords: Competence; Time Budget Pressure; Auditor Ethics; Audit Quality
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References
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Biduri, S., Hermawan, S., Hariyanto, W., & Ningdia, E. W. (2021). Auditor Experience as Moderator on Audit Quality in creating Qualified Financial Statements. AKRUAL: Jurnal Akuntansi, 13(1), 14–25. https://doi.org/10.26740/jaj.v13n1.p14-25
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Haeridistia, N., & Fadjarenie, A. (2019). The Effect of Independence, Professional Ethics & Auditor Experience on Audit Quality. International Journal of Scientific & Technology Research, 8(2), 24–27. https://www.ijstr.org/final-print/feb2019/The-Effect-Of-Independence-Professional-Ethics-Auditor-Experience-On-Audit-Quality.pdf
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Ibrahim, I. H., Haliah, H., & Habbe, A. H. (2022). Pengaruh Tekanan Waktu, Konflik Peran, dan Integritas terhadap Kualitas Audit dengan Stres Kerja Sebagai Variabel Intervening. Owner: Riset & Jurnal Akuntansi, 7(1), 102–122. https://doi.org/10.33395/owner.v7i1.1347
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Ismiyati, A. A. (2019). Pengaruh Kompetensi, Independensi, dan Akuntabilitas Terhadap Kualitas Audit dengan Etika Auditor Sebagai Variabel Moderasi (Studi Empiris pada Kantor Akuntan Publik di Provinsi Banten). Jurnal Riset Akuntansi Tirtayasa, 4(1), 89–101. https://doi.org/10.48181/jratirtayasa.v4i1.5504
Kusuma, U. T. (2021). Pengaruh Independensi, Kompetensi, Audit Tenure, dan Rotasi Audit terhadap Kualitas Audit. Kajian Ilmiah Akuntansi Fakultas Ekonomi, 11(1), 52–66. https://jurnal.untan.ac.id/index.php/ejafe/article/view/48565
Liyanarchichi, G. A. , & Shaun M. Mc N. (2007). Time Budget Pressure in New Zealand Audits. University of Auckland Business Review, 9(2), 60–68. https://search.informit.org/doi/abs/10.3316/informit.947597793054523
Mahadewi, I. G. A. C., & Dwirandra, A. A. N. B. (2022). Faktor Internal dan Eksternal yang Memengaruhi Kualitas Audit. E-Jurnal Akuntansi, 32(6), 1591–1602. https://doi.org/10.24843/EJA.2022.v32.i06.p15
Margheim, L. , Kelley, T. , & Pattison, D. (2005). An Empirical Analysis of The Effects of Auditor Time Budget Pressure and Time Deadline Pressure. Journal of Applied Business Research (JABR), 21(1), 23–36. https://doi.org/10.19030/jabr.v21i1.1497
Mariyanto, B. P., & Praptoyo, S. (2017). Pengaruh Kompetensi dan Independensi Terhadap Kualitas Audit dengan Etika Auditor Sebagai Variabel Moderasi. Jurnal Ilmu Riset Dan Akuntansi, 6(2), 761–779. http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/927
Najib, M. I. A. , & Suryandari, D. (2017). The Influence of Experience and Time Budget Pressure on Audit Quality with Compensation as Moderating Variable. Accounting Analysis Journal, 6(3), 458–467. https://journal.unnes.ac.id/sju/index.php/aaj/article/view/17795/10640
Oklivia & Marlinah, A. (2014). Pengaruh Kompetensi, Independensi, Obyektivitas, Integritas, dan Akuntabilitas Terhadap Kualitas Audit di Pemerintah Daerah (Studi Empiris Pada 5 Kantor Inspektorat Provinsi Bali). Jurnal Bisnis Dan Akuntansi, 16(2), 143–157. https://doi.org/10.34208/jba.v16i2.85
Otley, D. T. , & Pierce, B. J. (1995). The Control Problem in Public Accounting Firms: An Empirical Study of the Impact of Leadership Style. Accounting, Organizations, and Society, 20(5), 405–420. https://doi.org/10.1016/0361-3682(95)00003-R
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Prasanti, O. & Yulianto, A. (2017). The Influence of Time Budget Pressure, Auditor Ethics, Independence, and Task Complexity on Audit Quality with Organizational Commitment as Intervening Variable. Accounting Analysis Journal, 6(1), 119–127. https://journal.unnes.ac.id/sju/index.php/aaj/article/view/20021/9449
Pratiwi, N. S. Y., & Waluyo. (2021). The Effect of Tax Auditor Professional Skepticism and Competency on Tax Audit Quality With Time Pressure As a Moderating Variable in Indonesia Tax Authority. International Journal of Scientific & Technology Research, 10(10), 88–98. https://www.ijstr.org/paper-references.php?ref=IJSTR-1021-46767
Presiden RI. (2010). PP No. 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan. https://djpk.kemenkeu.go.id/attach/post-pp-no-71-tahun-2010-tentang-standar-akuntansi-pemerintahan/PP71.pdf
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Published
2023-08-30
How to Cite
PRADNYAYANI, Gusti Ayu Agung Ista; WIRAMA, Dewa Gede.
Kompetensi, Tekanan Anggaran Waktu, dan Kualitas Audit BPK dengan Etika Auditor sebagai Pemoderasi.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 8, p. 2172-2185, aug. 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/99199>. Date accessed: 29 apr. 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i08.p15.
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