PERANAN TIME BUDGET PRESSURE DAN PROFESSIONAL COMMITMENT SEBAGAI MODERASI DALAM HUBUNGAN TERHADAP KUALITAS AUDIT
The occurrence of the Covid-19 pandemic certainly has impacted on various sectors, one of them is the audit sector, both conventional audits and government audits. One of the most profound effect is when the auditor conducted audits in the field. Therefore, auditor applies a new alternative to overc...
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2022-01-10.
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| 260 | |c 2022-01-10. | ||
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| 500 | |a http://repository.upnvj.ac.id/16277/10/ARTIKEL%20KI.pdf | ||
| 520 | |a The occurrence of the Covid-19 pandemic certainly has impacted on various sectors, one of them is the audit sector, both conventional audits and government audits. One of the most profound effect is when the auditor conducted audits in the field. Therefore, auditor applies a new alternative to overcome it. In addition, there are several problems that occured and involved auditor. This study aims to test and prove empirically the effect of integrity, professional skepticism, and auditor competence on audit quality moderated by time budget pressure and professional commitment. The population of this study are auditors who were in the AKN V, VI, and VII BPK RI. Purposive sampling was done 63 respondents. Data analysis was performed using Structural Equation Modeling (SEM) with SmartPLS version 3.0 software. The results of the study indicate that integrity has a significant effect on audit quality. Professional skepticism and auditor competence have no significant effect on audit quality. Time budget pressure moderates the effect of auditor competence on audit quality. Professional commitment does not moderate the effect of integrity and auditor competence on audit quality. | ||
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