The Effect of Time Budget Pressure and Auditor’s Competency on Audit Quality

https://doi.org/10.35912/ijfam.v4i3.346
Published: Dec 22, 2022

Abstract:

Purpose: This study aims to determine the effect of time budget pressure and auditor’s competency on audit quality.

Research Methodology: The sample used in this study were auditors who work at the Public Accounting Firm in Bandung, Indonesia, and 48 auditors were asked to be respondents. The primary data was obtained by distributing questionnaires. This study uses a non-probability sampling method with a purposive sampling technique and multiple linear regression analysis methods using the Statistical Program for Society Science (SPSS) software.

Results: Based on the research results, it can be concluded that the variable time budget pressure and auditor’s competence partially have a positive and significant effect on audit quality.

Limitations: The limitation of this study is the variables studied consisted of only 2 (two) variables, namely time budget pressure and auditor competence. The questionnaire is distributed only to auditors who work at the Public Accounting Firm in Bandung, Indonesia.

Contribution: Author, Auditor, Public Accounting Firm in Bandung City

Keywords:
1. Time Budget Pressure
2. Auditor Competence
3. Audit Quality
Authors:
1 . Yuda Muhamad Rizkia Rosadi
Widyatama University, Bandung, Indonesia
2 . Irene Sukma Lestari Barus
Widyatama University, Bandung, Indonesia
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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
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Issue & Section
Vol. 4 No. 3 (2022): December
Articles
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References

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    Arens, A. A., & Loebbecke, J. K. (2012). Auditing: An Integrated Approach, 8th Edition. Upper Saddle River: Prentice-Hall Inc.

    Arens, A. A., Elder, R. J., & Beasley, M. S. (2017). Auditing and Assurance, 16th Edition. New Jersey: Prentice-Hall.

    Ariningsih, P. S., & Mertha, I. M. (2017). Pengaruh Independensi, Tekanan Anggaran Waktu, Risiko Audit, dan Gender pada Kualitas Audit. E-Jurnal Akuntansi Universitas Udayana, 18(2), 1545-1574.

    Arisinta, O. (2013). Pengaruh Kompetensi, Independensi, Time Budget Pressure, dan Audit Fee Terhadap Kualitas Audit Pada KAP di Surabaya. Jurnal Ekonomi dan Bisnis Airlangga, 23(3), 266-278.

    Azhary, M. F., & Yudowati, S. P. (2019). The Influence of Competency, Time Budget Pressure, and Audit Professionalism on Audit Quality. e-Proceeding of Management, 6(3), 5748-5758.

    Dewi, R. N., Maulana, I., & Muhadzib, M. (2017). The Influence of Auditor Independence, Work Experience, Job Satisfaction, and Auditor Competency Against Audit Quality. Indonesian Management and Accounting Research, 16(2), 48-65.

    Edison, A. (2018). Metodologi Penelitian. Bandung: Cendra.

    Elizabeth, V., & Laksito, H. (2017). Pengaruh Time Budget Pressure Terhadap Kualitas Audit dan Budaya Etis sebagai Variabel Mediator. Diponegoro Journal of Accounting, 6(3), 1-10.

    Ferdinand, Syaifuddin, D. T., Dali, N., & Masud, A. (2019). Effects of Competence and Independence as Well as Professional Attitude on Audit Quality and Individual Characteristics as Moderating a Study on Internal Auditors in Southeast Sulawesi Province. International Journal of Civil Engineering and Technology, 10(7), 184-200.

    Fitrawansyah. (2014). Fraud dan Auditing. Jakarta: Mitra Wacana Media.

    Ghozali, I. (2016). Aplikasi Analisis Multivariate dengan Program IBM SPSS 21. Semarang: Badan Penerbit Universitas Diponegoro.

    Hayes, R., Wallage, P., & Gortemaker, H. (2014). Principles of Auditing: An Introduction to International Standards on Auditing, 3rd Edition. London: Pearson.

    Kesuma, I. B., & Dwirandra, A. A. (2019). Professional Commitments and Pressure of Obedience in Mediating on the Effect of Time Budget Pressure in Quality Audits. International Research Journal of Engineering, IT & Scientific Research, 5(1), 27-38.

    Knechel, W. R., & Payne, J. L. (2012). Audit Quality Indicators: Insight from the Academic Literature. The University of Florida.

    Kurnia, W., Khomsiyah, & Sofie. (2014). Pengaruh Kompetensi, Independensi, Tekanan Waktu, dan Etika Auditor Terhadap Kualitas Audit. Jurnal Akuntansi Trisakti, 1(2), 49-67.

    Lautania, M. F. (2011). Pengaruh Time Budget Pressure, Locus of Control, dan Perilaku Disfungsional Audit Terhadap Kinerja Auditor. Jurnal Telaah & Riset Akuntansi, 4(1), 92-113.

    Louwers, T. J., Ramsay, R. J., Sinason, D. H., Strawser, J. R., & Thibodeau, J. C. (2013). Auditing & Assurance Service, 5th Edition. New York: McGraw-Hill.

    Meidawati, N., & Assidiqi, A. (2019). The Influences of Audit Fees, Competence, Independence, Auditor Ethics, and Time Budget Pressure on Audit Quality. Jurnal Akuntansi dan Auditing Indonesia. 23(2), 118-128.

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    Ningsih, R. C., & Yaniartha, D. (2013). Pengaruh Kompetensi, Independensi, dan Time Budget Pressure Terhadap Kualitas Audit. E-Jurnal Akuntansi Universitas Udayana, 4(1), 92-109.

    Nirmala, R. A., & Cahyonowati, N. (2013). Pengaruh Independensi, Pengalaman, Due Professional Care, Akuntabilitas, Kompleksitas Audit, dan Time Budget Pressure Terhadap Kualitas Audit. Diponegoro Journal of Accounting, 2(3), 1-13. Retrieved from

    Pattiasina, V. (2017). Analisis Pengaruh Kualitas Auditor, Ukuran Perusahaan, Jumlah Komite Audit, Kompleksitas Operasi Perusahaan Terhadap Audit Delay dan Opini Audit yang Diintervening oleh Audit Lag. Future Jurnal Manajemen dan Akuntansi. Vol. 5 No. 1, 85-98.

    Prasanti, O., & Yulianto, A. (2017). The Influence of Time Budget Pressure, Auditor Ethics, Independence, and Task Complexity on Audit Quality with Organizational Commitment as Intervening Variable. Accounting Analysis Journal, 119-127.

    Pratiwi, I. A., Suryandari, N. A., & Susandya, A. B. (2019). Peran Independensi, Tekanan Waktu, Kompleksitas Tugas, dan Pengalaman Auditor Terhadap Kualitas Audit. Jurnal Bisnis dan Akuntansi, 15(2), 136-146.

    Primastuti, F. D., & Suryandari, D. (2014). Pengaruh Time Budget Pressure Terhadap Kualitas Audit dengan Independensi sebagai Variabel Intervening. Accounting Analysis Journal, 3(4), 446-456.

    Putri, D. A. (2020). Pengaruh Pengalaman Auditor dan Time Budget Pressure Terhadap Kualitas Audit dengan Etika Auditor sebagai Variabel Moderasi. Jurnal Magister Akuntansi Trisakti, 7(1), 85-100.

    Rustiarini, N. W. (2013). Pengaruh Kompleksitas Tugas, Tekanan Waktu, dan Sifat Kepribadian pada Kinerja. Makara Seri SosialHumaniora, 17(2), 126-138.

    Shintya, A., Nuryatno, M., & Oktaviani, A. A. (2016). Pengaruh Kompetensi, Independensi, dan Tekanan Anggaran Waktu Terhadap Kualitas Audit. Prosiding Seminar Nasional Cendekiawan, 1-19.

    Tandiontong, M. (2015). Kualitas Audit dan Pengukurannya. Bandung: Alfabeta.

    Tjun, L. T., Marpaung, E. I., & Setiawan, S. (2012). Pengaruh Kompetensi dan Independensi Auditor Terhadap Kualitas Audit. Jurnal Akuntansi Maranatha, 4(1), 33-56.

    Tuanakotta, T. M. (2015). Audit Kontemporer. Jakarta: Salemba Empat.

    Wiguna, I., Yasa, I., & Suardani, A. (2019). Time Budget Pressure as a Moderating Variable on the Effect of Professionalism, Experience, and Audit Fee on Audit Quality. Journal of Applied Sciences in Accounting, Finance, And Tax, 2(2), 101-108.

  1. Andani, N. S., & Merta, I. M. (2014). Pengaruh Time Pressure, Audit Risk, Professional Commitment dan Locus of Control pada Penghentian Prematur Prosedur Audit. E-Jurnal Akuntansi Universitas Udayana, 6(2), 185-196.
  2. Arens, A. A., & Loebbecke, J. K. (2012). Auditing: An Integrated Approach, 8th Edition. Upper Saddle River: Prentice-Hall Inc.
  3. Arens, A. A., Elder, R. J., & Beasley, M. S. (2017). Auditing and Assurance, 16th Edition. New Jersey: Prentice-Hall.
  4. Ariningsih, P. S., & Mertha, I. M. (2017). Pengaruh Independensi, Tekanan Anggaran Waktu, Risiko Audit, dan Gender pada Kualitas Audit. E-Jurnal Akuntansi Universitas Udayana, 18(2), 1545-1574.
  5. Arisinta, O. (2013). Pengaruh Kompetensi, Independensi, Time Budget Pressure, dan Audit Fee Terhadap Kualitas Audit Pada KAP di Surabaya. Jurnal Ekonomi dan Bisnis Airlangga, 23(3), 266-278.
  6. Azhary, M. F., & Yudowati, S. P. (2019). The Influence of Competency, Time Budget Pressure, and Audit Professionalism on Audit Quality. e-Proceeding of Management, 6(3), 5748-5758.
  7. Dewi, R. N., Maulana, I., & Muhadzib, M. (2017). The Influence of Auditor Independence, Work Experience, Job Satisfaction, and Auditor Competency Against Audit Quality. Indonesian Management and Accounting Research, 16(2), 48-65.
  8. Edison, A. (2018). Metodologi Penelitian. Bandung: Cendra.
  9. Elizabeth, V., & Laksito, H. (2017). Pengaruh Time Budget Pressure Terhadap Kualitas Audit dan Budaya Etis sebagai Variabel Mediator. Diponegoro Journal of Accounting, 6(3), 1-10.
  10. Ferdinand, Syaifuddin, D. T., Dali, N., & Masud, A. (2019). Effects of Competence and Independence as Well as Professional Attitude on Audit Quality and Individual Characteristics as Moderating a Study on Internal Auditors in Southeast Sulawesi Province. International Journal of Civil Engineering and Technology, 10(7), 184-200.
  11. Fitrawansyah. (2014). Fraud dan Auditing. Jakarta: Mitra Wacana Media.
  12. Ghozali, I. (2016). Aplikasi Analisis Multivariate dengan Program IBM SPSS 21. Semarang: Badan Penerbit Universitas Diponegoro.
  13. Hayes, R., Wallage, P., & Gortemaker, H. (2014). Principles of Auditing: An Introduction to International Standards on Auditing, 3rd Edition. London: Pearson.
  14. Kesuma, I. B., & Dwirandra, A. A. (2019). Professional Commitments and Pressure of Obedience in Mediating on the Effect of Time Budget Pressure in Quality Audits. International Research Journal of Engineering, IT & Scientific Research, 5(1), 27-38.
  15. Knechel, W. R., & Payne, J. L. (2012). Audit Quality Indicators: Insight from the Academic Literature. The University of Florida.
  16. Kurnia, W., Khomsiyah, & Sofie. (2014). Pengaruh Kompetensi, Independensi, Tekanan Waktu, dan Etika Auditor Terhadap Kualitas Audit. Jurnal Akuntansi Trisakti, 1(2), 49-67.
  17. Lautania, M. F. (2011). Pengaruh Time Budget Pressure, Locus of Control, dan Perilaku Disfungsional Audit Terhadap Kinerja Auditor. Jurnal Telaah & Riset Akuntansi, 4(1), 92-113.
  18. Louwers, T. J., Ramsay, R. J., Sinason, D. H., Strawser, J. R., & Thibodeau, J. C. (2013). Auditing & Assurance Service, 5th Edition. New York: McGraw-Hill.
  19. Meidawati, N., & Assidiqi, A. (2019). The Influences of Audit Fees, Competence, Independence, Auditor Ethics, and Time Budget Pressure on Audit Quality. Jurnal Akuntansi dan Auditing Indonesia. 23(2), 118-128.
  20. Mulyadi. (2010). Auditing. Jakarta: Salemba Empat.
  21. Najib, M. I., & Suryandari, D. (2017). The Influence of Experience and Time Budget Pressure on Audit Quality with Compensation as a Moderating Variable. Accounting Analysis Journal, 6(3), 458-467.
  22. Ningsih, R. C., & Yaniartha, D. (2013). Pengaruh Kompetensi, Independensi, dan Time Budget Pressure Terhadap Kualitas Audit. E-Jurnal Akuntansi Universitas Udayana, 4(1), 92-109.
  23. Nirmala, R. A., & Cahyonowati, N. (2013). Pengaruh Independensi, Pengalaman, Due Professional Care, Akuntabilitas, Kompleksitas Audit, dan Time Budget Pressure Terhadap Kualitas Audit. Diponegoro Journal of Accounting, 2(3), 1-13. Retrieved from
  24. Pattiasina, V. (2017). Analisis Pengaruh Kualitas Auditor, Ukuran Perusahaan, Jumlah Komite Audit, Kompleksitas Operasi Perusahaan Terhadap Audit Delay dan Opini Audit yang Diintervening oleh Audit Lag. Future Jurnal Manajemen dan Akuntansi. Vol. 5 No. 1, 85-98.
  25. Prasanti, O., & Yulianto, A. (2017). The Influence of Time Budget Pressure, Auditor Ethics, Independence, and Task Complexity on Audit Quality with Organizational Commitment as Intervening Variable. Accounting Analysis Journal, 119-127.
  26. Pratiwi, I. A., Suryandari, N. A., & Susandya, A. B. (2019). Peran Independensi, Tekanan Waktu, Kompleksitas Tugas, dan Pengalaman Auditor Terhadap Kualitas Audit. Jurnal Bisnis dan Akuntansi, 15(2), 136-146.
  27. Primastuti, F. D., & Suryandari, D. (2014). Pengaruh Time Budget Pressure Terhadap Kualitas Audit dengan Independensi sebagai Variabel Intervening. Accounting Analysis Journal, 3(4), 446-456.
  28. Putri, D. A. (2020). Pengaruh Pengalaman Auditor dan Time Budget Pressure Terhadap Kualitas Audit dengan Etika Auditor sebagai Variabel Moderasi. Jurnal Magister Akuntansi Trisakti, 7(1), 85-100.
  29. Rustiarini, N. W. (2013). Pengaruh Kompleksitas Tugas, Tekanan Waktu, dan Sifat Kepribadian pada Kinerja. Makara Seri SosialHumaniora, 17(2), 126-138.
  30. Shintya, A., Nuryatno, M., & Oktaviani, A. A. (2016). Pengaruh Kompetensi, Independensi, dan Tekanan Anggaran Waktu Terhadap Kualitas Audit. Prosiding Seminar Nasional Cendekiawan, 1-19.
  31. Tandiontong, M. (2015). Kualitas Audit dan Pengukurannya. Bandung: Alfabeta.
  32. Tjun, L. T., Marpaung, E. I., & Setiawan, S. (2012). Pengaruh Kompetensi dan Independensi Auditor Terhadap Kualitas Audit. Jurnal Akuntansi Maranatha, 4(1), 33-56.
  33. Tuanakotta, T. M. (2015). Audit Kontemporer. Jakarta: Salemba Empat.
  34. Wiguna, I., Yasa, I., & Suardani, A. (2019). Time Budget Pressure as a Moderating Variable on the Effect of Professionalism, Experience, and Audit Fee on Audit Quality. Journal of Applied Sciences in Accounting, Finance, And Tax, 2(2), 101-108.