Journal of International Conference Proceedings
Vol 3, No 4 (2020): Proceedings of the 8th International Conference of Project Management (ICPM) Mal

Independence, Time Budget Pressure, Audit Fee and Workload on Audit Quality as The Impact of Covid-19

Munidewi, Ida Ayu Budhananda (Unknown)
Sunarsih, Ni Made (Unknown)
Widyantari, Ida Ayu Made (Unknown)

Article Info

Publish Date
26 Jan 2021

Abstract

This study aims to determine the effect of independence, time budget pressure, audit fees, workload on audit quality as the impact of Covid-19 pandemic on audit firms registered in IAPI Bali. The population of this research are all auditors in 16 audit firms registered in IAPI Bali. This research involved 114 respondents selected by a purposive sampling method with criteria of one-year minimum of service in audit firms. The data were analyzed with multiple linear regression. The results showed that independence has a positive significant effect on audit quality; time budget pressure, audit fees and workloads have no significant effect on audit quality.

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Journal Info
Journal of International Conference Proceedings
Website

Abbrev

JICP

Publisher

AIBPM Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media

Description

JICP is proceedings series that aims to publish proceedings from conferences, in the fields of economics, business, and management research. All proceedings in this website are open access, which means the published articles are permanently free to read, download, copy, and distribute. The online ...