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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi SAR (Soedirman Accounting Review): Journal of Accounting and Business Media Akuntansi dan Perpajakan Indonesia (MAPI) International Journal of Applied Business and International Management International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Seminar Nasional Aplikasi Iptek (SINAPTEK) Jurnal Akuntansi Manado (JAIM)
Munidewi, Ida Ayu Budhananda
Fakultas Ekonomi Dan Bisnis Universitas Mahasaraswati Denpasar
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Journal : International Journal of Accounting

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TIME BUDGET PRESSURE EFFECT, AUDITOR ETHICS, AUDIT FEE AND AUDITOR'S WORKING EXPERIENCES ON AUDIT QUALITY Munidewi, Ida Ayu Budhananda; Sunarsih, Ni Made
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 6, No 3 (2023): OCTOBER EDITION INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i3.1884

Abstract

Audit quality is the probability of an auditor finding and reporting an error or fraud that occurs in a client's accounting system. Audit quality is very important in ensuring that the accounting profession can fulfill its responsibilities to the public in producing reliable and quality audit reports. This study aims to test and obtain empirical evidence, audit ethics, audit fees, and work experience of auditors on audit quality at public accounting firms in Bali. The population in this study were 117 auditors at the Public Accounting Firm in Bali which were listed in the IAPI Directory in 2020, with a total sample of 67 respondents from 16 Public Accounting Firms obtained based on the non-probability sampling method with purposive sampling technique, namely the sampling technique. with certain considerations. The data analysis technique used is multiple linear regression analysis. The results showed that time budget pressure and auditor ethics had an effect on audit quality, while audit fees and auditor work experience had no effect on audit quality. Further research can develop this research by using other variables that have a theory of influence on audit quality. Keywords: Audit quality, time budget pressure, audit ethics, audit fees, auditor working experiences.
Co-Authors Ali Djamhuri Cakranegara, Pandu Adi Ekowati, Wiwik Hidayah Husnul Hatimah, Husnul I Dewa Ayu Eka Pertiwi I Made Putra Dwi Antara I Made Suryawan Ida Ayu Made Widyantari Ida Bagus Swaputra Ni Kadek Mirah Masdiari Ni Made Sunarsih Ni Nyoman Ayu Suryandari Nyoman Angga Pradipa Putu Fajar Kartika Lestari Widyantari, Ida Ayu Made