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

Amalia, Firda Ayu and Sutrisno, Sutrisno and Baridwan, Zaki (2019) Audit Quality: Does Time Pressure Influence Independence and Audit Procedure Compliance of Auditor? Journal of Accounting and Investment, 20 (1). pp. 130-144. ISSN 2622-6413

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Abstract

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.

Item Type: Article
Keywords: Independence, Audit Procedure, Time Budget Pressure, Audit Quality
Subjects: H Social Sciences > HG Finance
H Social Sciences > HN Social history and conditions. Social problems. Social reform
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Firda Ayu Amalia
Date Deposited: 11 Apr 2019 03:16
Last Modified: 11 Apr 2019 03:16
URI : http://eprints.umm.ac.id/id/eprint/45785

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