KUALITAS AUDIT DI PEMERINTAH INDONESIA: Suatu Telaah Faktor Potensial
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Institusion
Universitas Pembangunan Nasional Veteran Jakarta
Author
Alfareza Desta Prasetyo Adi Zainudin, .
Subject
HC Economic History and Conditions
Datestamp
2022-05-23 05:12:05
Abstract :
In a pandemic situation like today, of course, the audit sector either government or public accountant is affected in terms of audit implementation, especially in carrying out field audits but auditors also have ways to get around this by applying new methods. The purpose of this study is to examine and empirically prove the effect of auditor scepticism, auditor competence, understanding of information systems, and auditor motivation on audit quality moderated by time budget pressure. The population of this research is the auditors who are in the AKN V and VI units of BPK RI. The sample of this research consisted of 58 respondents and used purposive sampling method. The data analysis using Structural Equation Modelling (SEM) with SmartPLS software version 3.0. The result of this study conclude that auditor scepticism, auditor competence, and understanding of information systems significantly affect audit quality. Auditor motivation does not significantly affect audit quality. Time budget pressure does not moderate the effect of auditor competence and auditor motivation with audit quality.
In a pandemic situation like today, of course, the audit sector either government or public accountant is affected in terms of audit implementation, especially in carrying out field audits but auditors also have ways to get around this by applying new methods. The purpose of this study is to examine and empirically prove the effect of auditor scepticism, auditor competence, understanding of information systems, and auditor motivation on audit quality moderated by time budget pressure. The population of this research is the auditors who are in the AKN V and VI units of BPK RI. The sample of this research consisted of 58 respondents and used purposive sampling method. The data analysis using Structural Equation Modelling (SEM) with SmartPLS software version 3.0. The result of this study conclude that auditor scepticism, auditor competence, and understanding of information systems significantly affect audit quality. Auditor motivation does not significantly affect audit quality. Time budget pressure does not moderate the effect of auditor competence and auditor motivation with audit quality.
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