Main Article Content
Abstract
This research seeks to explore various factors that influence audit quality within the Public Accounting Firm (PAF). This study specifically focuses on the impact of work experience, time budget pressure , and the moderating effect of remote auditing on audit quality. To achieve this goal, a quantitative approach was carefully applied, using a carefully selected sample of 100 auditors from DKI Jakarta through a purposive sampling method. Intricate relationships between variables are revealed with the help of advanced Structural Equation Modeling (SEM) and PLS analysis techniques. The main of this study, work experience and time budget pressure , both show a positive influence on audit quality, underscoring their importance in ensuring high-quality audits. By highlighting the importance of work experience and appropriate time allocation, these findings underscore the importance of KAPs prioritizing the location and retention of experienced auditors while ensuring adequate time allocation for audit completion. Additionally, the absence of a moderating effect of remote auditing suggests that companies have the potential to implement remote work arrangements without compromising audit quality, provided experienced auditors are assigned and appropriate time management practices are diligently adhered to.
Keywords
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This work is licensed under a Creative Commons Attribution 4.0 International License.
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References
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- Oktaviany, F., & Reskino. (2023). Financial Statement Fraud : Pengujian Fraud Hexagon dengan Moderasi Audit Committee. Jurnal Bisnis Dan Akuntansi, 25(1), 91–118.
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References
Amanda, F., & Machdar, N. M. (2023). Pengaruh Time Budget Pressure, Locus Of Conrol Dan Integritas Laporan Keuangan Terhadap Kualitas Audit Dengan Auditor Switching Sebagai Variabel Moderasi. Jurnal Riset Ekonomi Dan Akuntansi, 2(1), 18–28. https://doi.org/10.54066/jrea-itb.v2i1.1220
Amran, E. F., & Selvia, F. (2019). Pengaruh Etika Auditor, Pengalaman Auditor Dan Motivasi Auditor Terhadap Kualitas Audit. COMPETITIVE Jurnal Akuntansi Dan Keuangan, 3(2), 52. https://doi.org/10.31000/C.V3I2.1741
Aqmarina, C. M., Ibrahim, N., & Cut, R. (2022). Pengaruh Pengalaman, Independensi, Dan Fee Audit Terhadap Kualitas Audit Pada Kantor Akuntan Publik Di Banda Aceh (Vol. 4, Issue 2). Serambi Konstruktivis.
Ariyanto, S. (2022). Pengaruh Pelaksanaan Remote Audit Terhadap Kinerja Pemeriksa Bpk Perwakilan Provinsi Riau Selama Masa Pandemi. In Available Journal of Islamic Finance and Accounting Research (JAFAR) (Vol. 1, Issue 1).
Astuti, D. S. P., Ratnawati, T., & Riyadi, S. (2022). The Influence Of Audit Fees, Human Capital, Time Budget Pressure On Audit Quality Mediated By Remote Audit And Audit Risk With Audit Techniques As Moderation Variables (Survey On Public Accountants In Central Java And Special Region Of Yogyakarta). The Seybolt Report.
Azizah, S., & Reskino. (2023). Pendeteksian Fraudulent Financial Statement: Pengujian Fraud Heptagon Theory. Jurnal Akuntansi Dan Governance, 4(1), 17–37.
Broberg, P., Tagesson, T., Argento, D., Gyllengahm, N., & Mårtensson, O. (2016). Explaining the influence of time budget pressure on audit quality in Sweden. Journal of Management & Governance 2016 21:2, 21(2), 331–350. https://doi.org/10.1007/S10997-016-9346-4
Budiansyah, R., & Budiantara, M. (2023). Pengaruh Professional Skepticism, Competence Dan Time Budget Pressure Terhadap Fraud Detection Dengan Remote Auditing Sebagai Variabel Moderasi.
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
Chen, X., Dai, Y., Kong, D., & Tan, W. (2017). Effect of international working experience of individual auditors on audit quality: Evidence from China. Journal of Business Finance and Accounting, 44(7–8), 1073–1108. https://doi.org/10.1111/JBFA.12257
Chin, W. W., Yong Jin Kim, & Gunhee Lee. (2013). Testing the Differential Impact of Structural Paths in PLS Analysis: A Bootstrapping Approach. Springer Proceedings in Mathematics and Statistics, 56. https://doi.org/10.1007/978-1-4614-8283-3
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.
Csikszentmihalyi, M. (2014). Applications of flow in human development and education: The collected works of Mihaly Csikszentmihalyi. Applications of Flow in Human Development and Education: The Collected Works of Mihaly Csikszentmihalyi, 1–494. https://doi.org/10.1007/978-94-017-9094-9/COVER
D., Sambo, E. M., Wiyana, A., & Priyatna, W. A. (2021). Pengaruh Tekanan Anggaran Waktu Terhadap Audit Fee pada Kantor Akuntan Publik di Makassar. Journal of Management, 4(1), 321–329.
Darmawan, P. P. (2024). The effect of competence, work experience, professional skepticism, and time budget pressure toward audit quality. JAAF (Journal of Applied Accounting and Finance, 8(1), 71–100. https://doi.org/10.33021/jaaf.v8i1.5187
Dewi, M. A. W., & Widanaputra, A. A. G. P. (2018). Pengaruh Pengalaman Kerja Dan Integritas Pada Kualitas Audit Dengan Etika Auditor Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi.
Djamil, N. (2023). Pelanggaran Prinsip Etika Audit dalam Dysfunctional Audit Behavior: Violation of Audit Ethics Principles in Dysfunctional Audit Behavior. JAAMTER: Jurnal Audit Akuntansi Manajemen Terintegrasi, 1 (3), 164–177.
Djamil, N. (2023). APIP dalam Pelaksanaan Maturitas SPIP: Government Internal Supervisory Apparatus in Implementing the Maturity of the Government Internal Control System. JAAMTER: Jurnal Audit Akuntansi Manajemen Terintegrasi, 1(2), 76-88
Djamil, N. (2023). Trading in Influence: Modus Baru dalam Korupsi Indonesia Tahun 2022 dan Paradoks Kriminalisasi. JAAMTER: Jurnal Audit Akuntansi Manajemen Terintegrasi, 1 (4), 294–304.
Eulerich, M., Wagener, M., & Wood, D. A. (2022). Evidence on Internal Audit Quality from Transitioning to Remote Audits because of COVID-19.
Fauzi, A., Fadhli Nursal, M., Saputra, F., & Author, C. (2023). Pengaruh Akuntabilitas, Independensi dan Kompetensi Auditor terhadap Kualitas Audit (Studi Kasus Pada Kantor Akuntan Publik di Wilayah Kota Bekasi).
Ghozali, I. (2015). Konsep, Teknik, dan Aplikasi Menggunakan Program Smart PLS 3.0 (2nd ed.). Salemba Empat, Universitas Diponegoro.
Ghozali, I., & Hengky, L. (2020). Partial Least Square (Konsep, Teknik, Aplikasi Menggunakan Smart PLS 3.0 Untuk Penelitian Empiris). Badan Penerbitan Universitas Dipenogoro.
Ghozali, I., & Latan, H. (2015). Partial Least Squares Konsep Teknik dan Aplikasi Dengan Program Smart PLS 3.0. Universitas Diponegoro Semarang.
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.
Handoko, B. L., & Pamungkas, H. R. (2020). Effect of independence, time budget pressure, and auditor ethics on audit quality. International Journal of Psychosocial Rehabilitation, 24(9), 1–6.
Hasan, L., Daud, M., Mahmud, B., Aryansi, C., ~72~, Q., & Quilim, C. A. (2024). Effect of Auditor Ethics, Audit Experience, and Auditor Motivation on Internal Audit Quality. Shafin: Sharia Finance and Accounting Journal, 4(1), 72–84. https://doi.org/10.19105/SFJ.V4I1.12772
Hermina, A. (2022). Pengaruh Remote Auditing, Computer Assisted Audit Techniques, Dan Skeptisme Profesional Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik Di Wilayah DKI Jakarta).
Ismanidar, N., Salman, M., & Ridha, A. (2023a). Pengaruh Dukungan Remote Audit terhadap Kualitas Audit melalui Teknologi Informasi di Era Teknologi 4.0 dan Masyarakat 5.0. Jurnal Penelitian Ekonomi Akuntansi (JENSI), 7(2).
Ismanidar, N., Salman, M., & Ridha, A. (2023b). Pengaruh Dukungan Remote Audit terhadap Kualitas Audit melalui Teknologi Informasi di Era Teknologi 4.0 dan Masyarakat 5.0. Jurnal Penelitian Ekonomi Akuntansi (JENSI), 7(2), 316–332.
Kartika.W (2023). WIKA Buka Suara Soal Wamen BUMN Sebut Laporan Keuangannya “Dipoles.” Https://Money.Kompas.Com/Read/2023/06/07/061000926/Wika-Buka-Suara-Soal-Wamen-Bumn-Sebut-Laporan-Keuangannya-Dipoles-. https://money.kompas.com/read/2023/06/07/061000926/wika-buka-suara-soal-wamen-bumn-sebut-laporan-keuangannya-dipoles-
Koerniawati. (2022). The Remote And Agile Auditing: A Fraud Prevention Effort To Navigate The Audit Process In The Covid-19 Pandemic.
Kuntari, Y., Chariri, A., & Nurdhiana, N. (2017). The Effect of Auditor Ethics, Auditor Experience, Audit Fees and Auditor Motivation on Audit Quality. Sriwijaya International Journal Of Dynamic Economics And Business, 203–218. https://doi.org/10.29259/SIJDEB.V1I2.203-218
Megawati, & Reskino. (2023). Pengaruh Pengendalian Internal, Whistleblowing System, Dan Komitmen Organisasi Terhadap Pencegahan Kecurangan Dengan Moralitas Individu Sebagai Variabel Moderasi. Jurnal Akuntansi Trisakti, 31–50.
Mulyadi. (2013). Pengaruh Pengalaman Kerja, Kompetensi,independensi, Akuntabilitas, Profesionalisme dan Kompleksitas Tugas Auditor Terhadap Kualitas Audit(Studi Empiris Pada KAP Surakarta dan Jogjakarta). In BHIRAWA: Jurnal of Marketing and Commerce (Vol. 1, Issue 2). https://e-journal.stie-aub.ac.id/index.php/bhirawa/article/downloadSuppFile/22/20
Munidewi, I. A. B., Sunarsih, N. M., & Widyantari, I. A. M. (2020). Independence, Time Budget Pressure, Audit Fee and Workload on Audit Quality as The Impact of Covid-19. Journal of International Conference Proceedings, 3(4), 67–76.
Nia. T. (2018). Pengaruh Skeptisme Profesional, Pengalaman Kerja, Dan Time Budget Pressure Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik Di Jakarta Selatan).
Oktaviany, F., & Reskino. (2023). Financial Statement Fraud : Pengujian Fraud Hexagon dengan Moderasi Audit Committee. Jurnal Bisnis Dan Akuntansi, 25(1), 91–118.
Putu.R.C.A.N ., & Dyan, Y. (2013). Pengaruh Kompetensi, Independensi, Dan Time Budget Pressure Terhadap Kualitas Audit.
Reskino, & Bilkis, M. S. (2022). Apakah Good Corporate Governance Memoderasi Hubungan Kecenderungan Kecurangan Manajemen Terhadap Fraudulent Financial Statement? Jurnal Kajian Akuntansi, 6(2), 280–305.
Reskino, & Kurniasih, S. (2023a). Peran Auditor Terhadap Praktik Earning Manupulation di kalangan Perusahaan L45. Jurnal Manajemen Bisnis, 12(1), 48–61.
Reskino, & Kurniasih, S. (2023b). Peran Auditor Terhadap Praktik Earnings Manipulation Di Kalangan Perusahaan Lq45. Jurnal Manajemen Bisnis, 12(1), 48–61. non-dwnldmngr-download-dont-retry2download
Riyadi, B., Yantiana, N., & Rusliyanawati. (2024). The Effect Of Professionalism, Audit Experience On Audit Quality With Time Budget Pressure As A Moderator At The Inspectorate Of West Kalimantan Province. 94(4), 94–112. http://jurnal.kolibi.org/index.php/neraca
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