DETERMINANTS OF AUDIT QUALITY IN THE PUBLIK ACCOUNTING FIRM IN SEMARANG
Keywords:
Audit Complexity, Time Budget Pressure, Auditor Experience, Audit Quality
Abstract
This study aims to find out and analyze the determinant factors that influence audit quaity, especially audit complexity, time budget pressure, and experience of auditors in empirical studies of publik Accounting Firms in Semarang. The accidental sampling technique obtained as many as 60 respondents with specific differences. The method in this study is quantitative, using the SmartPLS 4.0 test. The population of this research is all KAP auditors in Semarang. This study's results show that auditing complexity, time budget pressure, and auditor experience provide empirical evidence of a significant positive effect on audit quality. Suggestions for future researchers can add variations in variables, samples, and factors that support the influence of good audit quality.
References
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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
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Salsabila, M., Astuty, W., & Irfa. (2020). Pengaruh Kompetensi Dan Independensi Auditor Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderating Pada Kantor Akuntan Publik Di Kota Medan. Jurnal Ilmiah Akuntansi Dan Finansial Indonesia, 3(2), 1–14. https://doi.org/10.31629/jiafi.v3i2.2201
Susanto, Y., Nuraini, B., Sutanta, Gunadi, Basri, A., Mulyadi, & Endri, E. (2020). The effect of task complexity, independence and competence on the quality of audit results with auditor integrity as a moderating variable. International Journal of Innovation, Creativity and Change, 12(12), 742–755.
Widiarta. (2019). Pengaruh Gender, Umur, dan Kompleksitas Tugas Auditor Pada Kualitas Audit Kantor Akuntan Publik di Bali. E-Jurnal Akuntansi, 3(1), 109–118.
Zain, J., Hutagalung, G., Pakpahan, E., & Sutanto, tribuana alex. (2021). the Effect of Due Professional Care and Time Budget Pressure on Audit. IIternational Journal of Business, Economic and Law, 24(3), 133–141.
Zulvia, D., Zusmawati, & Fathiah. (2021). The Effect of Audit Ethics, Audit Fees, Auditor Experience and Competence on Audit Quality in the Public Accounting Firm (Kap) Padang …. Jurnal Point Equilibrium Manajemen Dan Akuntansi, 3(1), 98–116. http://ojs.unisbar.ac.id/index.php/jpe/article/view/57
Boubaker, S., Houcine, A., & Ftiti, Z. (2018). Does Audit Quality Affect Firms’ Investment Efficiency? Journal of the Operational Researcg Society, 69(10), 1688–1699. https://doi.org/https://doi.org/10.1080/01605682.2018.1489357
Cahan, f S., & Sun, J. (2014). The Effect of Audit Experience on Audit Fees and Audit Quality. Journal Of Accounting & Finance, 30(1). https://doi.org/https://doi.org/10.1177/0148558X14544503
DeAngelo, L. E. (1981). (1981). Auditor size and audit fees. Journal of Accounting and Economics, 3(3), 183–199.
DeFond, M., & Zhang, J. (2014). A review of archival auditing research. Journal of Accounting and Economics, 58(2–3), 275–326. https://doi.org/10.1016/j.jacceco.2014.09.002
DeZoort, Tood, F., Lord, & Alan, T. (1997). A Review and Synthesis of Pressure Effects Research in Accounting. Journl Of Accounting Literature, 16, 28–85. https://www.econbiz.de/Record/a-review-and-synthesis-of-pressure-effects-research-in-accounting-dezoort-todd/10006995271
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
Handoko, L. B., & Pamungkas, R. H. (2020). Effect of Independence, Time Budget Pressure, and Auditor Ethics on Audit Quality. Jurnal Ilmiah ESAI, 24(9).
Harun, A. L., & Hoesada, J. (2020). The Effect of Auditor Competence, Independence, Task Complexity and Audit Fee on Audit Quality (Survey of Public Accountant Offices in West Jakarta Area). Research Journal of Finance and Accounting, 11(10), 121–126. https://doi.org/10.7176/rjfa/11-10-13
Nasyrah Noor, I., Pujianthi, E., & Hamun, M. (2019). Effect of Audit Expertise, Compliance Pressure, Task Complexity, and Experience on Audit Judgement. Mega Aktiva: Jurnal Ekonomi Dan Manajemen, 8(2), 100. https://doi.org/10.32833/majem.v8i2.93
R, L., & Frederick, D. (1990). Experience and the Ability to Explain Audit Findings. Journal Of Accounting Research, 28(2), 348–367. https://doi.org/https://econpapers.repec.org/scripts/redir.pf?u=https%3A%2F%2Fhdl.handle.net%2F10.2307%252F2491154;h=repec:bla:joares:v:28:y:1990:i:2:p:348-367
Salsabila, M., Astuty, W., & Irfa. (2020). Pengaruh Kompetensi Dan Independensi Auditor Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderating Pada Kantor Akuntan Publik Di Kota Medan. Jurnal Ilmiah Akuntansi Dan Finansial Indonesia, 3(2), 1–14. https://doi.org/10.31629/jiafi.v3i2.2201
Susanto, Y., Nuraini, B., Sutanta, Gunadi, Basri, A., Mulyadi, & Endri, E. (2020). The effect of task complexity, independence and competence on the quality of audit results with auditor integrity as a moderating variable. International Journal of Innovation, Creativity and Change, 12(12), 742–755.
Widiarta. (2019). Pengaruh Gender, Umur, dan Kompleksitas Tugas Auditor Pada Kualitas Audit Kantor Akuntan Publik di Bali. E-Jurnal Akuntansi, 3(1), 109–118.
Zain, J., Hutagalung, G., Pakpahan, E., & Sutanto, tribuana alex. (2021). the Effect of Due Professional Care and Time Budget Pressure on Audit. IIternational Journal of Business, Economic and Law, 24(3), 133–141.
Zulvia, D., Zusmawati, & Fathiah. (2021). The Effect of Audit Ethics, Audit Fees, Auditor Experience and Competence on Audit Quality in the Public Accounting Firm (Kap) Padang …. Jurnal Point Equilibrium Manajemen Dan Akuntansi, 3(1), 98–116. http://ojs.unisbar.ac.id/index.php/jpe/article/view/57
