PERAN INDEPENDENSI, TEKANAN WAKTU, KOMPLEKSITAS TUGAS, DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT

I Dewa Ayu Dian Pratiwi, Ni Nyoman Ayu Suryandari, Anak Agung Putu Gede Bagus Arie Susandya

Abstract


The purpose of this study is to examine the effect of independence, time pressure, task complexity, and auditor experience on audit quality at the Public Accounting Firm in Bali. The population in this study were 13 public accounting firms with 112 auditor respondents. The number of samples used was 55 respondents, with a purposive sampling sample determination method using a minimum criteria of working 2 years on KAP. The data analysis technique used is multiple regression analysis. The results of this study find that auditor independence and experience have a positive effect on audit quality while time pressure and task complexity do not affect audit quality. Auditors are expected to be able to maintain and enhance their independence, which can be used in maintaining relationships with clients and attitudes to make decisions that are not affected by other parties. The increasing auditor experience makes the auditor more professional so that time constraints and task complexity do not decrease audit quality. The higher the auditor's experience in audit activities, the higher the auditor able to produce better audit quality.

Full Text:

PDF

References


Agoes, Sukrisno. 2012. Auditing : Petunjuk Praktis Pemeriksaan Akuntan oleh Akuntan Publik. Jakarta : Selemba Empat.

Anggarini, Kadek Mega (2018). Pengaruh Audit Fee, Audit Tenure, Pengalaman Kerja Auditor dan Etika Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik di Bali. Universitas MahaSaraswati Denpasar.

Anugerah, R., & Akbar, S. H. 2014. Pengaruh Kompetensi, Kompleksitas Tugas dan Skeptisme Profesional terhadap Kualitas Audit. Jurnal Akuntansi (Media Riset Akuntansi & Keuangan), 2(2), 139-148.

Bustami, A. 2013. Pengaruh Independensi, Akuntabilitas dan Profesionalisme Auditor Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik di DKI Jakarta). Skripsi. Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Islam Negeri Syarif Hidayatullah Jakarta.

Financial Accounting Standards Board (FASB). 1980. Statement of Financial Accounting Concepts No. 2 : Qualitative Characteristics of Accounting Information. Stamford. Connecticut.

Hanjani, A. 2014. Pengaruh Etika Auditor, Pengalaman Auditor, Fee Audit, Dan Motivasi Auditor Terhadap Kualitas Audit (Studi pada Auditor KAP Di Semarang) Skripsi. Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro.

Indrasti, A. W. 2013. Pengaruh Kompetensi, Independensi, Kompleksitas Tugas, Objektivitas Dan Integritas Auditor Terhadap Kualitas Hasil Audit. Jurnal Ekonomika dan Manajemen, 2 (1).

Khadilah, R.R., Purnamasari, P., & Gunawan, H. 2016. Pengaruh Time Budget Pressure, Pengalaman Auditor, Etika Auditor, dan Kompleksitas Audit Terhadap Kualitas Audit. Prosiding Penelitian SPeSIA. Universitas Islam Bandung.

Maulina, Mutia, Ratna Anggraini, dan Choirul Anwar. 2010. Pengaruh Tekanan Waktu dan Tindakan Supervisi terhadap Penghentian Prematur atas Prosedur Audit. SNA XIII. Purwokerto.

Putra, N. 2012. Pengaruh Kompetensi, Tekanan Waktu, Pengalaman Kerja, Etika dan Independensi Auditor Terhadap Kualitas Audit. Skripsi. Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Yogyakarta .

Rizal, N. 2016. Pengaruh Tekanan Waktu Dan Independensi Terhadap Kualitas Audit. Wiga: Jurnal Penelitian Ilmu Ekonomi, 6(1), 45-52.

Rustiarini, N. W., Suryandari, N. N. A., & Nova, I. K. S. (2016). Red Flags and Fraud Prevention On Rural Banks. Buletin Ekonomi dan Perbankan, 19(2), 177-206.

Schiff, M. & Lewin, A., 1974, Behavioral Aspects of Accounting, Englewood Cliffs, N.J.: Prentice – Hall

Shintya, A., Nuryatno, M., & Oktaviani, A. A. 2016. Pengaruh Kompetensi, Independensi, dan Tekanan Anggaran Waktu Terhadap Kualitas Audit. In Prosiding Seminar Nasional Cendekiawan (pp. 1-1).

Standar Profesional Akuntan Publik 2013. Standar Audit (SA) 200. Jakarta : Selemba Empat.

Sudiyani, N. N., & Arie, A. A. P. G. B. (2018). Fungsi Sistem Pengendalian Intern Dalam Mencegah Kredit Macet Pada Lembaga Perkreditan Desa (Studi Kasus Pada Lpd Pakraman Bitera Kabupaten Gianyar). Jurnal Riset Akuntansi (JUARA), 8(2), 112-116.

Susmiyanti, S., & Rahmawati, D. 2016. Pengaruh Fee Audit, Time Budget Pressure, Dan Kompleksitas Tugas Terhadap Kualitas Audit Dengan Pengalaman Auditor Sebagai Variabel Moderating (Studi Empiris Pada Kantor Akuntan Publik Di Yogyakarta). Jurnal Profita: Kajian Ilmu Akuntansi, 4(7).

Wiratama, W. J., & Budiartha, K. 2015. Pengaruh Independensi, Pengalaman Kerja, Due Professional Care dan Akuntabilitas Terhadap Kualitas Audit. E-Jurnal Akuntansi, 91-106.




DOI: https://doi.org/10.21107/infestasi.v15i2.6000

Refbacks

  • There are currently no refbacks.


Creative Commons License

Faculty of Economics, University of Trunojoyo Madura
© 2016