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 102
- Downloads 1
The Impact of Instagram Promotion on Purchase Intention at The Langham Jakarta
This research studies the impact of Instagram Promotion on Purchase Intention at The Langham Jakarta, the inaugural Southeast Asian business hotel branch in SCBD. Strategically positioned in Jakarta's bustling business d...
Improving Learning Management Systems to Better Assist Computer Science Teaching in Qatar Higher Education Institutions
Hybrid learning first appeared in the late 1990s as a new way of teaching for distance learning that used computers and the internet to improve students' learning and encourage teachers to change their teaching technique...
Factors Affecting Achievement Motivation of Employees at Post-Merger Commercial Bank in Vietnam
Implementing the Government's policy on restructuring the economy, including credit institutions, in the period 2011 - 2015, the project to restructure the commercial banking system was restarted drastically by the State...
The Influence of Neural Behavior on Individuals’ Financial Decisions
To cope with the complexity of modern life, the need for better financial education is more crucial than ever. To make a good financial decision, a person needs to equip himself or herself with the knowledge and skills n...
Green Process Innovation on Msmes Performance Moderate Perceived Environmental Volatility: Study on Food and Beverage MSMEs in Solo City
Based on Stakeholder Theory and Social Cognitive Theory. This research aims to determine the influence of the relationship between green process innovation on the performance of MSMEs and moderating perceived environment...