Journal of Accounting and Investment
Vol 20, No 1: January 2019

Audit Quality: Does Time Pressure Influence Independence and Audit Procedure Compliance of Auditor?

Firda Ayu Amalia (Universitas Muhammadiyah Malang)
Sutrisno Sutrisno (Universitas Brawijaya)
Zaki Baridwan (Universitas Brawijaya)

Article Info

Publish Date
02 Jan 2019


This research was aimed to empirically examine the effect of independence and audit procedure on audit quality with time budget pressure as moderator variable. The population comprised auditors working on Public Accountant Office (KAP) in East Java, while the samples consisted of 45 respondents. This study used a survey technique is by questionnaire as data collection techniques. The PLS was used for data analysis. The result showed that the independence and audit procedure positively affected the audit quality. The variable of time budget pressure as moderator was capable to enfeeble the relation between the independence and audit quality, and also to reinforce the relation between audit procedure and audit quality. The results of this study have provided support for Agency theory. A quality audit can reduce information asymmetry so as to minimize moral hazard actions by management.

Copyrights © 2019

Journal Info





Economics, Econometrics & Finance


JAI receives rigorous articles that have not been offered for publication elsewhere. JAI focuses on the issue related to accounting and investments that are relevant for the development of theory and practices of accounting in Indonesia and southeast asia especially. Therefore, JAI accepts the ...