Analysis Size Company and Size Office Accountant Public (HOOD) on Audit Quality with Time Budget Pressure As a Moderating Variable
DOI:
https://doi.org/10.26740/akunesa.v13n2.p233-244Keywords:
Audit Quality, company size, Size of Public Accounting Firm, Time Budget PressureAbstract
This study aims to analyze the effect of company size , size of the Public Accounting Firm (KAP) on audit quality by considering time budget pressure as a moderator. The population data used is all mining companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. This study used a purposive sampling method and obtained a sample of 228 companies . The data was analyzed using moderation regression analysis (MRA). The results showed that the size of the Public Accounting Firm (KAP) has a positive effect on audit quality , while company size has no effect on audit quality . In addition , time budget pressure cannot moderate the effect between company size and Public Accounting Firm (KAP) size on audit quality .
References
Akbar, R., & Hermi. (2024). Pengaruh Ukuran Perusahaan, Komite Audit, Dan Integritas Laporan Keuangan Terhadap Kualitas Audit Pada Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar Di BEI. Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen, 3(1), 415–434.
Al-Ajmi, J. (2009). Audit firm, corporate governance, and audit quality: Evidence from Bahrain. Advances in Accounting, 25(1), 64–74. https://doi.org/10.1016/j.adiac.2009.02.005
Amrulloh, M. A., & Satyawan, M. D. (2021). PENGARUH TIME BUDGET PRESSURE, AUDIT TENURE DAN UKURAN KAP TERHADAP KUALITAS AUDIT. Jurnal Pendidikan, Akuntansi Dan Keuangan, 4(2), 136–151.
Andika Handayani, N., & Rudy. (2023). PENGARUH FEE AUDIT, AUDIT TENURE, ROTASI AUDIT DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT. JURNAL REVENUE: Jurnal Akuntansi, 3(2), 536–548. https://doi.org/10.46306/rev.v3i2
Andreas. (2016a). Interaction between Time Budget Pressure and Professional Commitment towards Underreporting of Time Behavior. Procedia - Social and Behavioral Sciences, 219, 91–98. https://doi.org/10.1016/j.sbspro.2016.04.047
Andreas. (2016b). Interaction between Time Budget Pressure and Professional Commitment towards Underreporting of Time Behavior. Procedia - Social and Behavioral Sciences, 219, 91–98. https://doi.org/10.1016/j.sbspro.2016.04.047
Andriani, F., Meilani, R., Pardede, C. E., & Ginting, W. A. (2020). THE EFFECT OF AUDIT TENURE, KAP SIZE, CLIENT COMPANY SIZE ON AUDIT QUALITY OF COMPANY IN INDONESIA STOCK EXCHANGE. COSTING:Journal of Economic, Business and Accounting, 4(1), 117–126.
Annisa, & Sartika, S. (2021). PENGARUH UKURAN PERUSAHAAN, PRO FITABILITAS DAN OPINI AUDIT TERHADAP AUDIT DELAY PADA SEKTOR PERTAMBANGAN DAN MINERAL DI BEI 2013-2019. Jurnal JIPS (Jurnal Ilmiah Pendidikan Scholastic), 5(1), 106–115.
Arista, D., Kuntadi, C., & Pramukty, R. (2023). PENGARUH AUDIT TENURE, UKURAN PERUSAHAAN, DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT (Literature Review Audit Internal). JURNAL ECONOMINA, 2(6), 1247–1257. https://doi.org/10.55681/economina.v2i6.594
Astuti, C. D., & Pangestu, N. (2019). KUALITAS AUDIT, KARAKTERISTIK PERUSAHAAN DAN MANAJEMEN LABA RIIL. Media Riset Akuntansi, Auditing & Informasi, 19(2), 191–208. https://doi.org/10.25105/mraai.v19i2.5442
Ayu Amalia, F., Sutrisno, S., & Baridwan, Z. (2019). Audit Quality: Does Time Pressure Influence Independence and Audit Procedure Compliance of Auditor? Journal of Accounting and Investment, 20(1). https://doi.org/10.18196/jai.2001112
Bachroni, M., & Asnawi, S. (1999). STRES KERJA: Vol. VII.
BKPM. (2022). Buku Realisasi Investasi Berdasarkan Sektor Tahun 2022. https://www.bkpm.go.id/id/info/artikel/book/buku-statistik-realisasi-investasi-berdasarkan-sektor-tahun-2022
Buchori, A., & Budiantoro, H. (2019). PENGARUH UKURAN PERUSAHAAN KLIEN, AUDIT TENURE, DAN SPESIALISASI AUDITOR TERHADAP KUALITAS AUDIT. Jurnal Pajak, Akuntansi, Sistem Informasi, Dan Auditing, 1(1), 22–39.
Dang, L., & Brown, K. F. (2004). Assessing Actual Audit Quality CORE View metadata, citation and similar papers at core.ac.uk provided by Drexel Libraries E-Repository and Archives.
DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3(3), 183–199.
Diah Ayu, P., Ida, R., & Wiwit Apit, S. (2019). The Influence of Company Size and Audit Fee on Audit Quality. Advances in Economics, Business and Management Research, 65, 371–375.
Duramany-Lakkoh, E. K. (2022). An Assessment of the Relationship between Audit Tenure and Audit Quality using a Modified Jones Model. European Journal of Accounting, Auditing and Finance Research, 10(4), 14–35. https://doi.org/10.37745/ejaafr.2013
Elewa, M. M., & El-Haddad, R. (2019). The Effect of Audit Quality on Firm Performance: A Panel Data Approach. International Journal of Accounting and Financial Reporting, 9(1), 229. https://doi.org/10.5296/ijafr.v9i1.14163
Faizah Nurul, W., & Mulyani. (2023). PENGARUH OPINI AUDIT, PROFITABILITAS, UKURAN KAP, DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU. JURNAL EKONOMI DAN BISNIS , 25(2), 158–167.
Fernando, G. D., Abdel Meguid, A. M., & Elder, R. J. (2010). Audit quality attributes, client size and cost of equity capital. Review of Accounting and Finance, 9(4), 363–381. https://doi.org/10.1108/14757701011094571
Gasperz, J. (2014). PENGARUH TEKANAN ANGGARAN WAKTU SEBAGAI VARIABEL MODERASI TERHADAP HUBUNGAN ANTARA FAKTOR INDIVIDU DAN KUALITAS AUDIT. Dinamika Akuntansi, Keuangan Dan Perbankan, 3(1), 33–45.
Halim, A., & Achsin, M. (2014). Effect of Competence and Auditor Independence on Audit Quality with Audit Time Budget and Professional Commitment as a Moderation Variable. In International Journal of Business and Management Invention ISSN (Vol. 3). Online. www.ijbmi.org
Hartono, I. R., & Laksito, H. (2022). PENGARUH AUDIT TENURE, FEE AUDIT, UKURAN KANTOR AKUNTAN PUBLIK, SPESIALISASI AUDITOR, KOMITE AUDIT TERHADAP KUALITAS AUDIT. DIPONEGORO JOURNAL OF ACCOUNTING, 11(1), 1–12.
Hartono Ivan, R., & Laksito, H. (2022). PENGARUH AUDIT TENURE, FEE AUDIT, UKURAN KANTOR AKUNTAN PUBLIK, SPESIALISASI AUDITOR, KOMITE AUDIT TERHADAP KUALITAS AUDIT. DIPONEGORO JOURNAL OF ACCOUNTING , 11(1), 1–12.
Hwee Teng, S., Samosir, Y., Helen, & Wilen. (2023). THE INFLUENCE OF KAP SIZE, CLIENT COMPANY SIZE, AUDIT SPECIALIZATION AND AUDIT FEE ON AUDIT QUALITY (EMPIRICAL STUDY OF FOOD AND BEVERAGE SUB-SECTOR MANUFACTURING COMPANIES LISTED ON THE INDONESIA. COSTING:Journal of Economic, Business and Accounting, 6(2), 2010–2021.
IAPI. (2016). Draf Panduan Indikator Kualitas Audit oada Kantor Akuntan Publik. Jakarta Retrieved from. http://iapi.or.id/ uploads/article/exposure-draft-panduan-indikator-kualitas-audit-5804a2d00298b.pdf.
Jaggi, B., & Tsui, J. (1999). Determinants of audit report lag: Further evidence from Hong Kong. Accounting and Business Research, 30(1), 17–28.
Jensen, M. C., Meckling, W. H., Benston, G., Canes, M., Henderson, D., Leffler, K., Long, J., Smith, C., Thompson, R., Watts, R., & Zimmerman, J. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. In Journal of Financial Economics (Issue 4). Harvard University Press. http://hupress.harvard.edu/catalog/JENTHF.html
Kelley, T., & Margheim, L. (1990). The Impact of Time Budget Pressure, Personality, and Leadership Variables on Dysfunctional Auditor Behavior. Auditing: A Journal of Practice & Theory, 9(2).
Krisna Pradipta, G., & Ketut Budiartha, I. (2016). TEKANAN ANGGARAN WAKTU SEBAGAI PEMODERASI PENGARUH PROFESIONALISME DAN PENGALAMAN AUDIT PADA KUALITAS AUDIT. Jurnal Akuntansi Universitas Udayana, 15(3), 1740–1766.
Layli, M., & Arifin, J. (2020). PENGARUH KOMPETENSI, INDEPENDENSI, DAN KEMAHIRAN PROFESIONAL TERHADAP KUALITAS AUDIT INFLUENCE OF THE COMPETENCY, INDEPENDENCE, AND DUE PROFESSIONAL CARE TO AUDIT QUALITY (Vol. 8, Issue 2).
Luh Gede Wita Yustari, N., Merawati Luh, K., & Yuliastuti Ida Ayu Nyoman. (2021). PENGARUH FEE AUDIT, AUDIT TENURE, ROTASI KAP, UKURAN PERUSAHAAN KLIEN, DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI YANG TERDAFTAR PADA BURSA EFEK INDONESIA. KARMA: Karya Riset Mahasiswa Akuntansi, 1(1), 101–1011.
Mcnair, C. J. (1991). PROPER COMPROMISES: THE MANAGEMENT CONTROL DILEMMA IN PUBLIC ACCOUNTING AND ITS IMPACT ON AUDITOR BEHAVIOR. Accounting Organizations and Society, 16(7), 635–653.
Nugroho, L. (2018). ANALISA FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR INDUSTRI SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2016). JURNAL MANEKSI, 7(1), 55–65.
Otley T, D., & Pierce J, B. (1996). The Operation of Control Systems in Large Audit Firms. Auditing: A Journal of Practice & Theory, 15(2).
Palepu, K. G., Healy, P. M., Wright, S., Bradbury, M., & Coulton, J. (2020). Business analysis and valuation: Using financial statements. Cengage AU.
Pratomo, D., & Wibowo, M. R. (2024). Is It Possible for Audit Quality to Impact Tax Aggressiveness? AKRUAL: Jurnal Akuntansi, 15(2), 2085–9643. https://doi.org/10.26740/jaj.v15n2.p77-p87
Rabihah, A., Zakaria, A., & Nasution, H. (2023). Pengaruh akuntabilitas, tekanan anggaran waktu, dan moral reasoning terhadap kualitas audit. Jurnal Ilmiah Akuntansi Dan Keuangan, 5(12). https://journal.ikopin.ac.id/index.php/fairvalue
Rahmadini, W., & Fauzihardani, E. (2022). Pengaruh Audit Fee, Tekanan Anggaran Waktu dan Rotasi Audit terhadap Kualitas Audit dengan Pengalaman Auditor sebagai Variabel Moderating. In Jurnal Eksplorasi Akuntansi (JEA) (Vol. 4, Issue 3). Online. http://jea.ppj.unp.ac.id/index.php/jea/index
Rahmi, N. U., Setiawan, H., Evelyn, J., & Utami, Y. (2019). PENGARUH AUDIT TENURE, SPESIALISASI AUDIT, UKURAN PERUSAHAAN DAN AUDITOR SWICTHING TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA. JIMEA: Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 3(3), 40–52.
Rizal, N., & Liyundira Setyo, F. (2020). PENGARUH TEKANAN WAKTU DAN INDEPENDENSI TERHADAP KUALITAS AUDIT (Studi Pada Kantor Akuntan Publik di Wilayah Malang). Jurnal Penelitian Ilmu Ekonomi WIGA, 6(1), 45–52.
Sari, S. P., Diyanti, A. A., & Wijayanti, R. (2019). The Effect Of Audit Tenure, Audit Rotation, Audit Fee, Accounting Firm Size And Auditor Specialization To Audit Quality. JURNAL Riset Akuntansi Dan Keuangan Indonesia, 4(3). http://journals.ums.ac.id/index.php/reaksi/index
Sharma, G. (2017). Impact Factor: 5.2 IJAR. 3(7), 749–752. www.allresearchjournal.com
Shintya, A., Nuryatno, M., & Oktaviani Aulia, A. (2016). PENGARUH KOMPETENSI, INDEPENDENSI, DAN TEKANAN ANGGARAN WAKTU TERHADAP KUALITAS AUDIT.
Sinaga, E. A., & Rachmawati, S. (2018). BESARAN FEE AUDIT PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. Media Riset Akuntansi, Auditing & Informasi, 18(1), 19–34. https://doi.org/10.25105/mraai.v18i1.2577
Sinaga, N. S., & Prasetiono. (2014). ANALISIS PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN VARIABEL KONTROL UKURAN PERUSAHAAN DAN GROWTH OPPORTUNITY (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2009-2013). DIPONEGORO JOURNAL OF MANAGEMENT, 3(4), 1–14. http://ejournal-s1.undip.ac.id/index.php/dbr
Suciana, M. F., & Setiawan, M. A. (2018). Pengaruh Rotasi Audit, Spesialisasi Industri KAP, dan Client Importance Terhadap Kualitas Audit (Studi dengan Pendekatan Earning Surprise Benchmark). Jurnal WRA, 6(1), 1159–1172. www.kontan.co.id
Suciati, L. U., & Triani, A. N. N. (2019). PENGARUH AUDIT TENURE, SPESIALISASI AUDITOR, UKURAN KAP DAN WORKLOAD TERHADAP KUALITAS AUDIT. Jurnal Akuntansi AKUNESA, 7(2), 1–21.
Susanti, Y., & Annisa. (2023). DAMPAK FEE AUDIT, AUDIT TENURE DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT. JBM: Jurnal Bisnis Mahasiswa, 3(2), 66–76.
Waggoner, J. B., & Cashell, J. D. (1991). The impact of time pressure on auditor’s performance. Ohio CPA Journal, 50(1), 27–32.
Wahyuni, P. D. (2022). PENGARUH GOOD CORPORATE GOVERNANCE, LEVERAGE DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN PADA EMITEN BUMN. Jurnal Akuntansi Bisnis, 15(1). https://doi.org/10.30813/jab.v15i1.2870
Werner, M., Wiese, M., & Maas, A. (2021). Embedding process mining into financial statement audits. International Journal of Accounting Information Systems, 41. https://doi.org/10.1016/j.accinf.2021.100514
Zakaria, N. B., Yahya, N., & Salleh, K. (2013). Dysfunctional Behavior among Auditors: The Application of Occupational Theory. J. Basic. Appl. Sci. Res, 3(9), 495–503. www.textroad.com
Downloads
Published
How to Cite
Issue
Section
Abstract views: 0
,
PDF Downloads: 0
