The Impact of Time Pressure, Audit Fee, and Auditor Motivation on Audit Quality
Keywords:
Audit Quality, Time Pressure, Audit Fee, Auditor Motivation
Abstract
This study empirically explores the effect of time constraints, audit fees, and auditor motivation on audit quality. The population for this study consists of 50 auditors who work for the Financial and Development Supervisory Agency (BPKP) and represent the province of South Sulawesi, utilizing a census sampling technique. The entire population is sampled. This study analyzed primary data acquired via questionnaires distributed to all respondents. Multiple regression analysis was employed in this investigation, conducted using the SPSS program. This technique was used since there are numerous independent variables. The testing phase will include descriptive statistical analysis, a data quality assessment comprised of (validity and reliability tests), a classical assumption assessment comprised of (normality, multicollinearity, and heteroscedasticity tests), and verification of all hypotheses proposed in this study via the partial test, simultaneous test, and coefficient of determination test. According to the findings of this study, time constraints and auditor motivation have a favorable and significant effect on audit quality. In comparison, audit fees have a significant detrimental impact on audit quality. In this scenario, the high audit price has no bearing on the auditor's performance in terms of audit results quality.
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References
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Amran, A., Susanto, E., Kalsum, U., Fitrianti, F., & Muslim, M. (2021). The Effect of Company Complexity and Company Size Against Audit Fees. Point of View Research Accounting and Auditing, 2(1), 59-65.
Ardini, L. (2010). Pengaruh Kompetensi, Independensi, Akuntabilitas Dan Motivasi Terhadap Kualitas Audit. Jurnal Ekonomi Dan Bisnis Airlangga, 20(3). https://www.e-journal.unair.ac.id/JEBA/search
Arens, A. A., Elder, R. J., Beasley, M. S., & Hogan, C. E. (2016). Auditing And Assurance Services. Auditing And Assurance Services. https://repofeb.undip.ac.id/9234/1/AUDITING%20AND%20ASSURANCE%20SERVICES.pdf
Basuki, B., & Mahardani, K. Y. (2006). Pengaruh Tekanan Anggaran Waktu Terhadap Perilaku Disfungsional Auditor Dan Kualitas Audit Pada Kantor Akuntan Publik di Surabaya. Jurnal Manajemen, Akuntansi & Sistem Informasi, 6(2), 203–223. https://ejournal.undip.ac.id/index.php/maksi/article/view/256
De Angelo, L. E. (1981). Independence Auditors. Low Balling, And Disclosure Regulations". Journal Of Accounting And Economics, 3, 113–127.
Dezoort, F. T., & Lord, A. T. (1997). A Review And Synthesis Of Pressure Effects Research In Accounting. Journal Of Accounting Literature, 16, 28. https://www.proquest.com/openview/8e9eb137bf01a22e74892170d5ca251d/1?pq-origsite=gscholar&cbl=31366
Glover, S. M., Hansen, J. C., & Seidel, T. A. (2015). The Effect Of Deadline Imposed Time Pressure On Audit Quality. Available At Ssrn. http://arazprojects.ir/wp-content/uploads/The-effect-of-deadline-Imposed-Time-Pressure-on-audit-quality.pdf
Goleman, D. (2001). Working White Emotional Intelligence. (Terjemahan Alex Tri Kantjono W). Jakarta: Pt Gramedia Pustaka Utama.
Hadijah, S. (2019). Pengaruh Pengalaman Auditor, Tekanan Anggaran Waktu Dan Kompleksitas Tugas Terhadap Skeptisme Auditor Pada Kap Di Makassar. Universitas Muslim Indonesia. http://repository.umi.ac.id/id/eprint/57
Hanjani, A., & Rahardja, R. (2014). Pengaruh Etika Auditor, Pengalaman Auditor, Fee Audit, Dan Motivasi Auditor Terhadap Kualitas Audit (Studi Pada Auditor Kap Di Semarang). Diponegoro Journal of Accounting, 3(2), 111–119. https://ejournal3.undip.ac.id/index.php/accounting/article/view/6091
Hartati, N. L. (2016). Pengaruh Karakteristik Internal Dan Eksternal Auditor Terhadap Penerimaan Perilaku Disfungsional Atas Prosedur Audit. Accounting Analysis Journal, 1(2). Https://Doi.Org/10.15294/Aaj.V1i2.654
Jensen, M. C., & Meckling, W. H. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. Journal Of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-40X(76)90026-X
Kamar, D. S. (2019). Gugatan Tersangka Terhadap Bpkp: Gugatan Yang Salah Alamat. Dictum, 3. https://www.researchgate.net/profile/Syukron-Salam/publication/3370190646/jurnal-leip.pdf
Kurnia, W., Khomsiyah, K., & Sofie, S. (2014). Pengaruh Kompetensi, Independensi, Tekanan Waktu, Dan Etika Auditor Terhadap Kualitas Audit. Jurnal Akuntansi Trisakti, 1(2), 49–67. https://www.trijurnal.lemlit.trisakti.ac.id/jat/article/view/4826
Lai, K. W. (2019). Audit Report Lag, Audit Fees, And Audit Quality Following An Audit Firm Merger: Evidence From Hong Kong. Journal Of International Accounting, Auditing And Taxation, 36, 100271. Https://Doi.Org/10.1016/J.Intaccaudtax.2019.100271
Lannai, D., & Muslim, M. (2021). Causality of Fraud Detection. Jurnal Akuntansi, 25(1), 19-33.
Lauda, A. (2018). Modifikasi Hukum Kewenangan Inspektorat Daerah Kabupaten/Kota Dalam Mencegah Terjadinya Tindak Pidana Korupsi Di Pemerintah Daerah Kabupaten/Kota. Legal Spirit, 2(1). http://publishing-widyagama.ac.id/ejournal-v2/index.php/jhls/article/download/754/691
Luthans, F. (2005). Organizational Behavior 10¬¬ Th¬¬ Edition. Penerjemah Vivin Andhika Yuwono, Shekar Purwanti, Th. Arie P., Dan Winong Rosari. Andi Yogyakarta.
Margheim, L., Kelley, T., & Pattison, D. (2005). An Empirical Analysis Of The Effects Of Auditor Time Budget Pressure And Time Deadline Pressure. Journal Of Applied Business Research (Jabr), 21(1). https://clutejournals.com/index.php/JABR/article/view/1497
Muslim, M., Ahmad, H., Rahim, S., & ARPelu, M. F. (2020). Client Pressures, Audit Tenure to Audit Quality: Moderation of Auditor Independence. Journal Of Auditing, Finance, And Forensic Accounting, 8(2), 67-75.
Muslim, M., Nurwanah, A., Sari, R., & Arsyad, M. (2020). Pengaruh Pengalaman Kerja, Independensi, Integritas, Kompetensi Dan Etika Auditor Kualitas Audit. Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi), 8(2), 100-112.
Muslim, M., Rahim, S., Pelu, M. F. A. R., & Pratiwi, A. (2020). Kualitas Audit: Ditinjau Dari Fee Audit, Risiko Audit Dan Skeptisme Profesional Auditor Sebagai Variabel Moderating. Ekuitas: Jurnal Pendidikan Ekonomi, 8(1), 9–19. http://dx.doi.org/10.23887/ekuitas.v8i1.22474
Natalia, D. (2019). Pengaruh Faktor Kompetensi Dan Independensi Terhadap Kualitas Audit Dalam Meningkatkan Kinerja Inspektorat Pada Inspektorat Kota Bekasi. Universitas Bhayangkara Jakarta Raya. http://repository.ubharajaya.ac.id/2203/
Nurjanah, I. B., & Kartika, A. (2016). Pengaruh Kompetensi, Independensi, Etika, Pengalaman Auditor, Skeptisme Profesional Auditor, Objektifitas Dan Integritas Terhadap Kualitas Audit (Studi Pada Kantor Akuntan Publik Di Kota Semarang). Dinamika Akuntansi Keuangan Dan Perbankan, 5(2). https://unisbank.ac.id/ojs/index.php/fe9/article/view/5826
Pradana, R. M., & Wahyono, M. A. (2016). Pengaruh Kompetensi, Independensi Dan Pengalaman Kerja Terhadap Kualitas Audit (Studi Empiris Pada Auditor Di Kap Wilayah Surakarta Dan Diy). Universitas Muhammadiyah Surakarta. http://eprints.ums.ac.id/id/eprint/45005
Putri, B. P., Kennedy, K., & Anisma, Y. (2015). Pengaruh Karakteristik Komite Audit, Fee Audit, Ukuran Kap, Dan Internal Auditor Terhadap Ketepatan Waktu (Timeliness) Pelaporan Keuagan (Studi Empiris Pada Perusahaan Yang Listing di Bei Tahun 2013). Riau University. https://www.neliti.com/publications/33968/pengaruh-karakteristik-komite-audit-fee-audit-ukuran-kap-dan-internal-auditor-te
Rafiskalina, N. (2021). Pengaruh Kompleksitas Audit, Time Budget Pressure, Pengalaman Auditor, Fee Audit, Dan Motivasi Auditor Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik Di Wilayah Pekanbaru). http://repository.uin-suska.ac.id/38328/
Raghunathan, B. (1991). Premature Signing-Off Of Audit Procedures: An Analysis. Accounting Horizons, 5(2), 71. https://www.proquest.com/openview/316b93ca1df60a10302ad1a89035d162/1?pq-origsite=gscholar&cbl=3330
Reksohadiprodjo, S. (1990). Pengantar Manajemen. Jakarta: Karunika.
Rika Wati. (2015). Pengaruh Audit Fee, Kesadaran Etis Dan Locus of Control Terhadap Perilaku Auditor Eksternal. Perpustakaan Utama Uin Syahid Jakarta. http://repository.uinjkt.ac.id/dspace/handle/123456789/10349
Risnawati, S. (2021). Analisis Struktur Pengendalian Intern Pada Pdam Tirta Musi Unit Pelayanan Km 4 Palembang. Politeknik Negeri Sriwijaya. http://eprints.polsri.ac.id/10401/
Sari, E. N., & Lestari, S. (2018). Pengaruh Kompetensi Dan Time Budget Pressure Terhadap Kualitas Audit Pada Bpk Ri Perwakilan Provinsi Sumatera Utara. Jurnal Riset Akuntansi Dan Keuangan, 6(1), 81–92. https://doi.org/10.17509/jrak.v6i1.11280
Sari, R., & Muslim, M. (2021). The Role of Internal Control System on Characteristics of Village Financial Reports. Jurnal Akuntansi, 25(2), 239-255.
Shaleh, M. (2019). Pengaruh Time Pressure Dan Risiko Audit Terhadap Premature Sign Off Prosedure Audit Pada Kantor Bpk Perwakilan Sulawesi Selatan. Jurnal Ilmiah Akuntansi Peradaban, 5(1). https://doi.org/10.24252/jiap.v5i1.9430
Simanjuntak, P. (2008). Pengaruh Time Budget Pressure Dan Resiko Kesalahan Terhadap Penurunan Kualitas Audit (Reduced Audit Qaulity) (Studi Empiris Pada Auditor Kap Di Jakarta). Program Sarjana Universitas Diponegoro. http://eprints.undip.ac.id/17613/
Sugiyono, P. D. (2017). Metode Penelitian Bisnis: Pendekatan Kuantitatif, Kualitatif, Kombinasi, Dan R&D. Penerbit Cv. Alfabeta: Bandung, 225.
Suprapta, K. R. A., & Setiawan, P. E. (2017). Pengaruh Beban Kerja, Kepuasan Kerja, Self Efficacy Dan Time Budget Pressure Pada Kinerja Auditor. E-Jurnal Akuntansi Universitas Udayana, 19(1), 81–108. https://ojs.unud.ac.id/index.php/Akuntansi/article/download/24400/18322
Susanto, E., Kalsum, U., Ikhtiari, K., & Muslim, M. (2021). Determinan Audit Report Lag. SEIKO: Journal of Management & Business, 4(2), 48-60.
Tika Heni Wulandari, A. (2019). Pengaruh Time Budget Pressure, Fee Audit Dan Independensi Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik Jakarta Timur). Sekolah Tinggi Ilmu Ekonomi Indonesia (Stei) Jakarta. Https://Doi.Org/Http://Repository.Stei.Ac.Id/Id/Eprint/5911
Triarini, D. A. W., & Latrini, N. M. Y. (2016). Pengaruh Kompetensi, Skeptisme Profesional, Motivasi, Dan Disiplin Terhadap Kualitas Audit Kantor Inspektorat Kabupaten/Kota Di Bali. E-Jurnal Akuntansi Universitas Udayana, 14(2), 1092–1119. https://jurnal.harianregional.com/index.php/Akuntansi/article/view/14911
Published
2022-01-25
How to Cite
Syamsuddin, S. (2022). The Impact of Time Pressure, Audit Fee, and Auditor Motivation on Audit Quality. Point of View Research Accounting and Auditing, 3(1), 15 - 30. Retrieved from http://journal.accountingpointofview.id/index.php/povraa/article/view/194
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Articles
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