Pengaruh Tekanan Waktu, Independensi Dan Etika Auditor Terhadap Kualitas Audit Di Kantor Inspektorat Kabupaten Kepulauan Sangihe

Abstract

This study aims to analyze the influence of time pressure, independence and auditor ethics on audit quality in Inspectorate Office of Sangihe Islands Regency. Data collection method used is with questionnaire technique with respondents who work in Inspectorate of Sangihe Islands Regency. Responspondents in this study amounted to 35. Data analysis techniques used were to use data quality test, classical assumption test and hypothesis test. Test the quality of data used is the test of validity and reliability test. The classical assumption test used in this research is normality test, multicolonierity test, and heteroscedasticity test. Hypothesis test used is multiple linear regression test and t test. The result of this research is time pressure and independence has no significant effect on audit quality while ethics has significant effect to audit quality. This means that the biggest influence on audit quality is ethics.Keywords: Time Pressure, Independence, Ethics and Audit Quality

The Influence of Auditor Ethics, Auditor Motivation, Locus of Control on Audit Quality: Role of Professional Skepticism

“…These results prove, the higher the auditor's ethical standards, the better the audit will be. This research is confirmed by Pikirang et al [1], as well as Ningsih and Nadirsyah [16].…”

“…In compliance with auditing requirements and BPK's code of ethics, preserving norms and ethical norms will sustain professionalism. It is also expected that the auditors will not commit fraud, so that the results given by the audit opinion are in accordance with the financial statements presented [1]. In producing a quality audit, an auditor must understand and understand the existence of responsibilities to the public, clients, fellow auditors, especially respectful behavior [16] Research by Alfiyah et al [17] found that ethics affects audit quality.…”

“…There have been research that have looked into the factors that influence the audit's quality. Pikirang et al, [1], and Trihapsari and Anisykurlillah [2] states that auditor ethics has an effect on audit quality. Furthermore, the motivational factors of auditors according to Kuntari et al, [3], and Asmara [4] illustrate that audit quality is influenced by auditor motivation.…”

Pengaruh Kompetensi, Objektivitas, Etika, Integritas, dan Time Budget Pressure terhadap Kualitas Pemeriksaan pada BPK Perwakilan Kalimantan Timur

“…Hasil penelitian ini searah dengan penelitian yang dilakukan oleh (Pikirang, Sabijono, & Wokas, 2017), (Sari & Lestari, 2018), dan (Rizal & Liyundira, 2016) time budget pressure tidak berpengaruh terhadap kualitas pemeriksaan. Hasil ini menggambarkan tanggapan responden mengindikasikan bahwa pemeriksa mayoritas merasakan time budget pressure dalam penugasannya.…”

Faktor yang Berpengaruh Terhadap Kualitas Audit Pada Inspektorat Pemerintah Kabupaten Badung

“…Adanya periode kerja yang intens mengharuskan auditor untuk bekerja dengan cepat bahkan di bawah tekanan kendala waktu yang muncul. Dalam penugasan audit karena keterbatasan sumber daya berupa alokasi waktu untuk menyelesaikan semua tugas audit (Pikirang et al, 2017).…”