PENGALAMAN AUDITOR SEBAGAI PEMODERASI PENGARUH TIME BUDGET PRESSURE DAN KOMPLEKSITAS AUDIT PADA KUALITAS AUDIT
| Main Authors: | Riyandari, Putu Karina, Badera, I Dewa Nyoman |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region
, 2017
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| Subjects: | |
| Online Access: |
https://ojs.unud.ac.id/index.php/Akuntansi/article/view/25682 https://ojs.unud.ac.id/index.php/Akuntansi/article/view/25682/18325 |
Daftar Isi:
- Financial statement is necessarily to be audited by the public accountant as the third party outside the company in order to avoid error occurred. Financial statement which has been audited is more credible. The aim of this study is to provide empirical evidence of the time budget pressure and audit complexity effect on audit quality with the auditor’s experiences as the moderating variables. This research took a sample based on non-probability method, using the saturation sampling technique. Therefore, all auditors at KAP in Bali who have been registered in IAPI become the sample. Regression analysis is used as analysis technique with and without the moderating variable. This research find out time budget pressure has negative and significant effect on audit quality, audit complexity has negative and significant effect on audit quality, and the auditor’s experiences are able to moderate and strengthen time budget pressure effect on audit quality.