Jurnal Ipteks Terapan : research of applied science and education
Vol. 16 No. 2 (2022): Jurnal Ipteks Terapan (Research Of Applied Science And Education)

EFFECT OF AUDIT COMPLEXITY, TIME BUDGET PRESSURE, AUDITOR'S COMPETENCY AND EXPERIENCE ON AUDIT QUALITY WITH MODERATING VARIABLES INFORMATION SYSTEM UNDERSTANDING

Wiranda Tesalonika Hutagalung (Universitas Prima Indonesia)
Desy Romauli Br. Sitorus (Universitas Prima Indonesia)
Sano Sinaga (Universitas Prima Indonesia)
Wilsa Road Betterment Sitepu (Unknown)

Article Info

Publish Date
17 Jun 2022

Abstract

The purpose of this research is to examine the effect of audit complexity, time budget pressure, competence, and auditor experience on auditor quality with an understanding of information systems as a moderating variable. The population is taken from auditors at KAP in Medan, where the total population is 100 auditors. The sample was taken using the purposive sampling method with the criteria (1) having an education of at least a Diploma (2) having a work experience of at least one year, because they already have experience and time in carrying out adaptation and providing an assessment of their performance and working environment conditions, therefore the sample is 70 respondents. Here the data are analyzed using multiple regression and moderation assisted by the SPSS 20 program. The results of the hypothesis tested in this study show that the competence and experience variables of auditors have a negative influence on audit quality, but through the interaction of the moderating variable understanding of information systems, the competence variable brings changes. the direction is positive, but in contrast to the auditor's experience through the interaction of the moderating variable understanding of information systems, the auditor's experience variable does not change direction. Meanwhile, the time budget pressure variable and audit complexity positively affect audit quality even with the existing interaction of the moderating variable understanding of information systems, the audit complexity variable still affects audit quality positively, but differs from the time budget pressure through the interaction of the moderating variable understanding the information system pressure variable. time budget changes direction to negative..

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Jurnal Ipteks Terapan : research of applied science and education
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Abbrev

jit

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Lembaga Layanan Pendidikan Tinggi Wilayah X

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Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Electrical & Electronics Engineering Energy Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Veterinary Other

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The journal focuses on publishing unpublished original research results anywhere such as: the research result on applied science and education such as: curriculum development and learning, character education, technology and instructional innovation, and learning evaluation. the research result on ...