Does Due Professional Care, Time Budget Pressure, Accountability, and Audit Experience effect on Audit Quality?
Abstract
External auditors or public accountants have an important role in society regarding the reliability of a company's financial reports. Public accountants also provide opinions about the fairness of financial reports that can be used for decision making. Therefore, public accountants need to provide quality audit services. This research aims to test the effect due professional care, time budget pressure, accountability, and work experience on audit quality. The research population is auditors Public Accountant Firm in Malang who are registered with the OJK. The sampling technique used convenience sampling and the sample size was determined using the Slovin formula. The data analysis method uses multiple linear regression analysis. The research results show that due professional care, accountability, and work experience have a significant positive effect on audit quality. While time budget pressure has no effect on audit quality. The implication of this research is that for public accounting firms to be able to produce high quality audits, they need to ensure the implementation of due professional care, accountability, and increase the auditor's work experience.
Keywords: due professional care, time budget pressure, audit quality, accountability
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References
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Calocha, R., & Herwiyanti, E. (2020). Factors that affect audit quality. Journal of Contemporary Accounting, 2(1), 35-48. https://doi.org/10.20885/jca.vol2.iss1.art4
Coram, P., Ng, J., & Woodliff, D. (2003). A survey of time budget pressure and reduced audit quality among Australian auditors. Australian Accounting Review, 13(29), 38-44. https://doi.org/10.1111/j.1835-2561.2003.tb00218.x
Coram, P., Ng, J., & Woodliff, D. R. (2004). The effect of risk of misstatement on the propensity to commit reduced audit quality acts under time budget pressure. Auditing: A Journal of Practice & Theory, 23(2), 159-167. https://doi.org/10.2308/aud.2004.23.2.159
Darmawan, D., Sinambela, E. A., & Mauliyah, N. I. (2017). The Effect of Competence, Independence, and Workload on Audit Quality. Journal of Academic Research and Sciences, 2(2), 5. https://doi.org/10.30957/jares.v2i2.404
De Angelo, L. E. (1981). Auditor Size and Audit Quality. Journal of Accounting and Economics, 3(3), 183–199. https://doi.org/10.1016/0165-4101(81)90002-1
Gundry, L. C., & Liyanarachchi, G. A. (2007). Time budget pressure, auditors' personality type, and the incidence of reduced audit quality practices. Pacific Accounting Review, 19(2), 125-152. https://doi.org/10.1108/01140580710819898
Halim, A., Sutrisno, T., Rosidi, & Achsin, M. (2014). Effect of Competence and Auditor Independence on Audit Quality with Audit Time Budget and Professional Commitment as a Moderation Variable. International Journal of Business and Management Invention, 3(6), 64–74. https://doi.org/10.4236/ajibm.2018.84057
Heyrani, F., Banimahd, B., & Roudposhti, F. R. (2016). Investigation of the Effect of Auditors’ Professionalism Levels on their Judgment to Resolve the Conflict between Auditor and Management. Procedia Economics and Finance, 36(16), 177–188. https://doi.org/10.1016s2212-5671(16)30029-6
Ibrani, E. Y., Faisal, F., Sukasari, N., & Handayani, Y. D. (2020). Determinants and consequences of internal auditor quality on regional government performance: an empirical investigation in Indonesia. Calitatea, 21(176), 87-92.
Iksan, D. J. (2023). The Influence of Time Budget Pressure, Time Deadline Pressure and Work Stress on Audit Quality of External Auditor. Integrated Journal of Business and Economics, 7(1), 379-389. https://doi.org/10.33019/ijbe.v7i1.630
Janrosl, V. S. E. (2017). Pengaruh Akuntabilitas, Independensi, Pengalaman Kerja dan Standar Auditterhadap Kualitas Audit Pada Kantor Akuntan Publik Kota Batam. Ekobistek Fakultas Ekonomi, 6, 156-163.
Mawadati, U. (2022). Pengaruh Time Budget Pressure, Kompetensi Auditor dan Independensi Auditor Terhadap Kualitas Audit (Studi Kasus pada KAP Kota Malang). http://repository.unisma.ac.id/handle/123456789/4984
Nehme, R., Michael, A., & Haslam, J. (2022). The impact of time budget and time deadline pressures on audit behaviour: UK evidence. Meditari Accountancy Research, 30(2), 245-266. https://doi.org/10.1108/MEDAR-09-2019-0550
Arsika Nirmala, R. P., & Cahyonowati, N. (2013). Pengaruh independensi, pengalaman, due professional care, akuntabilitas, kompleksitas audit, dan time budget pressure terhadap kualitas audit (Studi Empiris pada Auditor KAP di Jawa Tengah dan DIY). Diponegoro Journal of Accounting, 2(3), 786-798. https://ejournal3.undip.ac.id/index.php/accounting/article/view/3468
Made, T. N., & Aryanto, D. (2016). Profesionalisme Sebagai Pemoderasi Pengaruh Independensi Pada Kinerja Auditor. E-Jurnal Akuntansi Universitas Udayana, 14(3), 1895-1923.
Novranggi, E., & Sunardi. (2019). The Effect of Competence, Objectivity and Internal Audit Quality The Effectiveness of Internal Audit with Senior Management Support As Variable Moderation. KnE Social Sciences : International Conference on Economics, Management, and Accounting, 70–84. https://doi.org/10.18502/kss.v3i26.5359
Dewi, R. N., Maulana, I., & Muhadzib, M. (2017). The influence of auditor independence, work experience, work satisfaction, and auditor competency against audit quality. Indonesian Management and Accounting Research, 16(2), 46-65. https://doi.org/10.25105/imar.v16i2.4687
Persellin, J. S., Schmidt, J. J., Vandervelde, S. D., & Wilkins, M. S. (2019). Auditor perceptions of audit workloads, audit quality, and job satisfaction. Accounting horizons, 33(4), 95-117. https://doi.org/10.2308/acch-52488
Pierce, B., & Sweeney, B. (2004). Cost–quality conflict in audit firms: an empirical investigation. European accounting review, 13(3), 415-441. https://doi.org/10.1080/0963818042000216794
Prasanti, D. H., Ramadhanti, W., & Puspasari, N. (2019). Effect of Independence, Work Experience and Competence on Audit Quality with Professional Ethics as Moderating Variable. Jurnal Akuntansi Aktual 5(3):223–33. http://dx.doi.org/10.17977/um004v5i32019p223
Pritama, Y., Supriana, T., & Torong, Z. B. (2018, January). The Factors of The Infuence on Audit Quality at The Inspectorate General of Ministry of Environment and Foresty. In 1st Economics and Business International Conference 2017 (EBIC 2017) (pp. 249-252). Atlantis Press. https://doi.org/10.2991/ebic-17.2018.38
Ratha, I., M., D., & Ramantha, I. W. (2015). Pengaruh Due Professional Care, Akuntabilitas, Kompleksitas Audit, Dan Time Budget Pressure. E-Jurnal Akuntansi Universitas Udayana, 13(1), 311-339.
Rosadi, Y. M. R., & Barus, I. S. L. (2022). The Effect of Time Budget Pressure and Auditor’s Competency on Audit Quality. International Journal of Financial, Accounting, and Management, 4(3), 241-254. https://doi.org/10.35912/ijfam.v4i3.346
Saadah, K. (2016). Kualitas Audit: Studi Pengaruh Time Budget Pressure dan Independensi Auditor pada Kantor Akuntan Publik di Kota Bandung. Jurnal Akuntansi Keuangan dan Bisnis, 9, 38-47.
Safiranadarus, N. (2021). Pengaruh due professional care, independensi auditor dan time budget pressure terhadap kualitas audit [Doctoral dissertation, STIESIA]. STIESIA Repository. https://repository.stiesia.ac.id/id/eprint/4170/
Sakila, R. (2020). The Effect of Professionalism and Accountability for Audit Quality. JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi), 4(2), 231-243. https://doi.org/10.36555/jasa.v4i2.1370
Sarwoko, I., & Agoes, S. (2014). An empirical analysis of auditor's industry specialization, auditor's independence and audit procedures on audit quality: evidence from indonesia. Procedia-Social and Behavioral Sciences, 164, 271-281. https://doi.org/10.1016/j.sbspro.2014.11.077
Sihotang, C. V., Idria, F., Teng, S. H., & Hantono, H. (2023). Pengaruh Due Profesional Care, Time Budget Pressure, Akuntabilitas, Independensi Terhadap Kualitas Audit (Study Empiris Pada Kantor Akuntan Publik Di kota Medan). Management Studies and Entrepreneurship Journal (MSEJ), 4(4), 3279-3291. https://doi.org/10.37385/msej.v4i4.2388
Singgih, E. M., & Bawono, I. R. (2010). Pengaruh Independensi, Pengalaman, Due Professional Care dan Akuntabilitas Terhadap Kualitas Audit. Simposium Nasional Akuntansi XIII, 2.
Soobaroyen, T., & Chengabroyan, C. (2006). Auditors' perceptions of time budget pressure, premature sign offs and underreporting of chargeable time: evidence from a developing country. International Journal of Auditing, 10(3), 201-218. https://doi.org/10.1111/j.1099-1123.2006.0350.x
Sumiarta, K. G. M., Wati, N. W. A. E., & Hutnaleonita, P. N. (2021). Pengaruh independensi, time budget pressure, terhadap kualitas audit pada kantor akuntan publik di denpasar bali, dengan etika auditor sebagai moderasi. Hita Akuntansi Dan Keuangan, 2(2), 405-431.
Suryawan, I. K. A. P., & Prianthara, I. B. T. (2021). Pengaruh Penerapan Electronic Data Processing Audit, Audit Capacity Stress, Dan Sikap Skeptisme Auditor Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik Di Provinsi Bali). Jurnal Ilmiah Ekonomi Bisnis, 26(2), 155-166. https://doi.org/10.35760/eb.2021.v26i2.3420
Svanberg, J., & Öhman, P. (2013). Auditors' time pressure: Does ethical culture support audit quality?. Managerial auditing journal, 28(7), 572-591. https://doi.org/10.1108/MAJ-10-2012-0761
Tjun, L. T., Marpaung, E. I., & Setiawan, S. (2012). Pengaruh kompetensi dan independensi auditor terhadap kualitas audit. Jurnal akuntansi, 4(1), 33-56. https://doi.org/10.28932/jam.v4i1.353
Wiratama, W., J., & Budiartha, K. (2015). Pengaruh Independensi, Pengalaman Kerja, Due Professional Care Dan Akuntabilitas Terhadap Kualitas Audit. E-Jurnal Akuntansi Universitas Udayana 10:91–106. https://doi.org/10.24843/EJA.2017.v21.i02.p03
Wulandari, L. G. A. N., & Wirakusuma, M. G. (2017). Pengaruh independensi, keahlian audit, pengalaman dan besaran fee audit terhadap kualitas audit. E-Jurnal Akuntansi, 21(2), 942-969.
Wulan, N. P. A. N. S., & Budiartha, I. K. (2020). Pengaruh Skeptisisme Profesional, Due Profesional Care, dan Tekanan Anggaran Waktu pada Kualitas Audit. E-Jurnal Akuntansi, 30(3), 624-635. https://doi.org/10.24843/eja.2020.v30.i03.p06
Zain, J., Hutagalung, G., Pakpahan, E., & Sutanto, A. T. (2021). The effect of due professional care and time budget pressure on audit quality with ethics auditors as moderating variables in the public accountant office in the city of Medan. International Journal of Business, Economics and Law, 24(3), 133–41.
Anggraini, N., & Linda Diana, A. (2020). Pengaruh Independensi, Pengalaman Kerja, Due Professional Care Dan Akuntabilitas Terhadap Kualitas Audit (Studi Kasus Pada Kantor Akuntan Publik Jakarta Pusat). Sekolah Tinggi Ilmu Ekonomi Indonesia. http://repository.stei.ac.id/985/
Budiandru. (2021). Audit Quality of Pandemic Era Public Accounting Firms. Accounting Analysis Journal, 10(2), 1–8. https://doi.org/10.15294/aaj.v10i2.46826
Budiman, H., Yusnaini, Y., & Relasari, R. (2011). Pengaruh Due Professional Care Dan Akuntabilitas Terhadap Kualitas Audit. E-Jurnal Akuntansi Universitas Sriwijaya, 11, 92–109. https://doi.org/10.29259/ja.v11i2.8935
Calocha, R., & Herwiyanti, E. (2020). Factors that affect audit quality. Journal of Contemporary Accounting, 2(1), 35-48. https://doi.org/10.20885/jca.vol2.iss1.art4
Coram, P., Ng, J., & Woodliff, D. (2003). A survey of time budget pressure and reduced audit quality among Australian auditors. Australian Accounting Review, 13(29), 38-44. https://doi.org/10.1111/j.1835-2561.2003.tb00218.x
Coram, P., Ng, J., & Woodliff, D. R. (2004). The effect of risk of misstatement on the propensity to commit reduced audit quality acts under time budget pressure. Auditing: A Journal of Practice & Theory, 23(2), 159-167. https://doi.org/10.2308/aud.2004.23.2.159
Darmawan, D., Sinambela, E. A., & Mauliyah, N. I. (2017). The Effect of Competence, Independence, and Workload on Audit Quality. Journal of Academic Research and Sciences, 2(2), 5. https://doi.org/10.30957/jares.v2i2.404
De Angelo, L. E. (1981). Auditor Size and Audit Quality. Journal of Accounting and Economics, 3(3), 183–199. https://doi.org/10.1016/0165-4101(81)90002-1
Gundry, L. C., & Liyanarachchi, G. A. (2007). Time budget pressure, auditors' personality type, and the incidence of reduced audit quality practices. Pacific Accounting Review, 19(2), 125-152. https://doi.org/10.1108/01140580710819898
Halim, A., Sutrisno, T., Rosidi, & Achsin, M. (2014). Effect of Competence and Auditor Independence on Audit Quality with Audit Time Budget and Professional Commitment as a Moderation Variable. International Journal of Business and Management Invention, 3(6), 64–74. https://doi.org/10.4236/ajibm.2018.84057
Heyrani, F., Banimahd, B., & Roudposhti, F. R. (2016). Investigation of the Effect of Auditors’ Professionalism Levels on their Judgment to Resolve the Conflict between Auditor and Management. Procedia Economics and Finance, 36(16), 177–188. https://doi.org/10.1016s2212-5671(16)30029-6
Ibrani, E. Y., Faisal, F., Sukasari, N., & Handayani, Y. D. (2020). Determinants and consequences of internal auditor quality on regional government performance: an empirical investigation in Indonesia. Calitatea, 21(176), 87-92.
Iksan, D. J. (2023). The Influence of Time Budget Pressure, Time Deadline Pressure and Work Stress on Audit Quality of External Auditor. Integrated Journal of Business and Economics, 7(1), 379-389. https://doi.org/10.33019/ijbe.v7i1.630
Janrosl, V. S. E. (2017). Pengaruh Akuntabilitas, Independensi, Pengalaman Kerja dan Standar Auditterhadap Kualitas Audit Pada Kantor Akuntan Publik Kota Batam. Ekobistek Fakultas Ekonomi, 6, 156-163.
Mawadati, U. (2022). Pengaruh Time Budget Pressure, Kompetensi Auditor dan Independensi Auditor Terhadap Kualitas Audit (Studi Kasus pada KAP Kota Malang). http://repository.unisma.ac.id/handle/123456789/4984
Nehme, R., Michael, A., & Haslam, J. (2022). The impact of time budget and time deadline pressures on audit behaviour: UK evidence. Meditari Accountancy Research, 30(2), 245-266. https://doi.org/10.1108/MEDAR-09-2019-0550
Arsika Nirmala, R. P., & Cahyonowati, N. (2013). Pengaruh independensi, pengalaman, due professional care, akuntabilitas, kompleksitas audit, dan time budget pressure terhadap kualitas audit (Studi Empiris pada Auditor KAP di Jawa Tengah dan DIY). Diponegoro Journal of Accounting, 2(3), 786-798. https://ejournal3.undip.ac.id/index.php/accounting/article/view/3468
Made, T. N., & Aryanto, D. (2016). Profesionalisme Sebagai Pemoderasi Pengaruh Independensi Pada Kinerja Auditor. E-Jurnal Akuntansi Universitas Udayana, 14(3), 1895-1923.
Novranggi, E., & Sunardi. (2019). The Effect of Competence, Objectivity and Internal Audit Quality The Effectiveness of Internal Audit with Senior Management Support As Variable Moderation. KnE Social Sciences : International Conference on Economics, Management, and Accounting, 70–84. https://doi.org/10.18502/kss.v3i26.5359
Dewi, R. N., Maulana, I., & Muhadzib, M. (2017). The influence of auditor independence, work experience, work satisfaction, and auditor competency against audit quality. Indonesian Management and Accounting Research, 16(2), 46-65. https://doi.org/10.25105/imar.v16i2.4687
Persellin, J. S., Schmidt, J. J., Vandervelde, S. D., & Wilkins, M. S. (2019). Auditor perceptions of audit workloads, audit quality, and job satisfaction. Accounting horizons, 33(4), 95-117. https://doi.org/10.2308/acch-52488
Pierce, B., & Sweeney, B. (2004). Cost–quality conflict in audit firms: an empirical investigation. European accounting review, 13(3), 415-441. https://doi.org/10.1080/0963818042000216794
Prasanti, D. H., Ramadhanti, W., & Puspasari, N. (2019). Effect of Independence, Work Experience and Competence on Audit Quality with Professional Ethics as Moderating Variable. Jurnal Akuntansi Aktual 5(3):223–33. http://dx.doi.org/10.17977/um004v5i32019p223
Pritama, Y., Supriana, T., & Torong, Z. B. (2018, January). The Factors of The Infuence on Audit Quality at The Inspectorate General of Ministry of Environment and Foresty. In 1st Economics and Business International Conference 2017 (EBIC 2017) (pp. 249-252). Atlantis Press. https://doi.org/10.2991/ebic-17.2018.38
Ratha, I., M., D., & Ramantha, I. W. (2015). Pengaruh Due Professional Care, Akuntabilitas, Kompleksitas Audit, Dan Time Budget Pressure. E-Jurnal Akuntansi Universitas Udayana, 13(1), 311-339.
Rosadi, Y. M. R., & Barus, I. S. L. (2022). The Effect of Time Budget Pressure and Auditor’s Competency on Audit Quality. International Journal of Financial, Accounting, and Management, 4(3), 241-254. https://doi.org/10.35912/ijfam.v4i3.346
Saadah, K. (2016). Kualitas Audit: Studi Pengaruh Time Budget Pressure dan Independensi Auditor pada Kantor Akuntan Publik di Kota Bandung. Jurnal Akuntansi Keuangan dan Bisnis, 9, 38-47.
Safiranadarus, N. (2021). Pengaruh due professional care, independensi auditor dan time budget pressure terhadap kualitas audit [Doctoral dissertation, STIESIA]. STIESIA Repository. https://repository.stiesia.ac.id/id/eprint/4170/
Sakila, R. (2020). The Effect of Professionalism and Accountability for Audit Quality. JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi), 4(2), 231-243. https://doi.org/10.36555/jasa.v4i2.1370
Sarwoko, I., & Agoes, S. (2014). An empirical analysis of auditor's industry specialization, auditor's independence and audit procedures on audit quality: evidence from indonesia. Procedia-Social and Behavioral Sciences, 164, 271-281. https://doi.org/10.1016/j.sbspro.2014.11.077
Sihotang, C. V., Idria, F., Teng, S. H., & Hantono, H. (2023). Pengaruh Due Profesional Care, Time Budget Pressure, Akuntabilitas, Independensi Terhadap Kualitas Audit (Study Empiris Pada Kantor Akuntan Publik Di kota Medan). Management Studies and Entrepreneurship Journal (MSEJ), 4(4), 3279-3291. https://doi.org/10.37385/msej.v4i4.2388
Singgih, E. M., & Bawono, I. R. (2010). Pengaruh Independensi, Pengalaman, Due Professional Care dan Akuntabilitas Terhadap Kualitas Audit. Simposium Nasional Akuntansi XIII, 2.
Soobaroyen, T., & Chengabroyan, C. (2006). Auditors' perceptions of time budget pressure, premature sign offs and underreporting of chargeable time: evidence from a developing country. International Journal of Auditing, 10(3), 201-218. https://doi.org/10.1111/j.1099-1123.2006.0350.x
Sumiarta, K. G. M., Wati, N. W. A. E., & Hutnaleonita, P. N. (2021). Pengaruh independensi, time budget pressure, terhadap kualitas audit pada kantor akuntan publik di denpasar bali, dengan etika auditor sebagai moderasi. Hita Akuntansi Dan Keuangan, 2(2), 405-431.
Suryawan, I. K. A. P., & Prianthara, I. B. T. (2021). Pengaruh Penerapan Electronic Data Processing Audit, Audit Capacity Stress, Dan Sikap Skeptisme Auditor Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik Di Provinsi Bali). Jurnal Ilmiah Ekonomi Bisnis, 26(2), 155-166. https://doi.org/10.35760/eb.2021.v26i2.3420
Svanberg, J., & Öhman, P. (2013). Auditors' time pressure: Does ethical culture support audit quality?. Managerial auditing journal, 28(7), 572-591. https://doi.org/10.1108/MAJ-10-2012-0761
Tjun, L. T., Marpaung, E. I., & Setiawan, S. (2012). Pengaruh kompetensi dan independensi auditor terhadap kualitas audit. Jurnal akuntansi, 4(1), 33-56. https://doi.org/10.28932/jam.v4i1.353
Wiratama, W., J., & Budiartha, K. (2015). Pengaruh Independensi, Pengalaman Kerja, Due Professional Care Dan Akuntabilitas Terhadap Kualitas Audit. E-Jurnal Akuntansi Universitas Udayana 10:91–106. https://doi.org/10.24843/EJA.2017.v21.i02.p03
Wulandari, L. G. A. N., & Wirakusuma, M. G. (2017). Pengaruh independensi, keahlian audit, pengalaman dan besaran fee audit terhadap kualitas audit. E-Jurnal Akuntansi, 21(2), 942-969.
Wulan, N. P. A. N. S., & Budiartha, I. K. (2020). Pengaruh Skeptisisme Profesional, Due Profesional Care, dan Tekanan Anggaran Waktu pada Kualitas Audit. E-Jurnal Akuntansi, 30(3), 624-635. https://doi.org/10.24843/eja.2020.v30.i03.p06
Zain, J., Hutagalung, G., Pakpahan, E., & Sutanto, A. T. (2021). The effect of due professional care and time budget pressure on audit quality with ethics auditors as moderating variables in the public accountant office in the city of Medan. International Journal of Business, Economics and Law, 24(3), 133–41.
Published
2024-01-31
How to Cite
SARI, Arista Fauzi Kartika; FAKHRIYYAH, Dewi Diah.
Does Due Professional Care, Time Budget Pressure, Accountability, and Audit Experience effect on Audit Quality?.
Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 19, n. 1, p. 19-31, jan. 2024.
ISSN 2303-1018.
Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/106801>. Date accessed: 02 nov. 2024.
doi: https://doi.org/10.24843/JIAB.2024.v19.i01.p02.
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