The Impact of Competence, Accountability, Professional Skills, and Professional Skepticism on Audit Quality with Time Budget Pressure as a Moderating Variable
Journal Title: Journal of Economics, Finance and Management Studies - Year 2024, Vol 7, Issue 07
Abstract
The objective of this study is to examine the influence of auditor competence, accountability, professional skepticism, and professionalism on the audit quality of public accounting firms in North Jakarta. The aim of this research is to enhance audit procedures in public accounting firms by identifying the critical factors that influence the quality of audits. An auditor's competence is evaluated by considering their knowledge, skills, and experience, while accountability relates to the auditor's responsibility and honesty. Professional skepticism refers to a thorough assessment of audit evidence, whereas professionalism involves a dedication to ethical standards and professional behavior. The data for this research were acquired via the dissemination of questionnaires to auditors working in public accounting firms situated in North Jakarta. The research had a total of 100 participants. The data were analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that the skill level, accountability, and analytical thinking abilities of auditors have a significant and positive impact on the overall quality of audits. However, this research concluded that professionalism does not have a significant effect on audit quality. Moreover, the research examined how the limitation of time budget affected the relationship between these factors and the quality of audits.
Authors and Affiliations
Gregory Jimmy Cahyono, Theresia Dwi Hastuti
Keywords
Related Articles
- EP ID EP740262
- DOI 10.47191/jefms/v7-i7-28
- Views 59
- Downloads 1
The Effect of Job Training, Physical Work Environment on Employee Performance at Abdullah Rivai Hospital with Motivation as an Intervening Variable
This study aims to determine the effect of job training, physical work environment on employee performance at Abdullah Rivai Hospital with motivation as an intervening variable. The population in this study were all admi...
Investment Performance of Life Insurance Companies in Indonesia
This study aims to examine the effect of volume of capital on investment performance moderated by leverage in life insurance companies in Indonesia. This topic was investigated because of the phenomena and differences in...
A Review of the Literature on the Role of Social Capital in Tourism Growth
To improve people's welfare, economic growth has always focused on the development of the secondary sector. The secondary sector, on the other hand, has not fully provided for the community's needs. This is due to the co...
Impact of Macroeconomic Variables on Stocks Market- An Econometrics Analysis on Bangladesh Perspective
Prudent macroeconomic policy bear great importance on the economic development of any country, Bangladesh is not an exception. The objective of this dissertation is to identify the influential macroeconomic variables, wh...
Country of Origin and Brand Awareness on Smartphone Purchase Decisions
This study aims to determine 1) the effect of country of origin on purchase decisions for Samsung smartphones, and 2) the effect of brand awareness on purchase decisions for Samsung smartphones. The research employs a qu...