The Effect of Competence, Time Budget Pressure and Professional Attitudes of Auditors on Internal Audit Quality With Role Conflict As a Moderating Variable
DOI:
https://doi.org/10.38035/dijefa.v4i6.2242Keywords:
Competence, Time Budget Pressure, Professional Attitude, Role Conflict, Audit QualityAbstract
This study aims to analyze the effect of competence, time budget pressure and professional attitudes of Inspectorate auditors on audit quality with role conflict as a moderating variable. The population in this study were all functional auditors who worked in the Banten Province Regional Inspectorate which consisted of 62 auditors. The sampling technique in this study was to use the census method. This technique was chosen because the researcher has a consideration that the total number of auditors at the Inspectorate of Banten Province is still relatively small and can be used as a sample entirely. The data analysis method uses descriptive analysis and multiple linear regression. Based on the results of this study indicate that competence, time budget pressure and professional attitudes of auditors have a positive effect on audit quality. In addition, role conflict is unable to moderate the relationship between competence, time budget pressure and professional attitudes of auditors with audit quality
References
Ariestanti, Ni Luh Dwi, and Made Yenni Latrini. 2019. "The Effect of Task Complexity, Time Budget Pressure and Auditor Experience on Audit Quality." E- Journal of Accounting: 1231.
Astrid Savira, Jihan, and Abid Ramadhan. 2021. The Effect of Competence and Professional Skepticism on Audit Quality.
CPC. 2008. 100 Physical Review A of Government Regulation of the Republic of Indonesia Number 60 of 2008 concerning Government Internal Control System.
Devi Pertiwi Ananda Putri, Ilvia Azhari, Jaya Frediyanto, and Dwi Suhartini. 2023. "Analysis of Auditor Professional Attitudes in Improving Auditor Performance and Audit Quality." Journal of Public Accountants 1(4): 193-205.
Ibrahim, Irwan Hidayat, Haliah Haliah, and Abdul Hamid Habbe. 2022. "The Effect of Time Pressure, Role Conflict and Integrity on Audit Quality with Job Stress as an Intervening Variable." Owner 7(1): 102-22.
Indah Azhari, Sri Rahayu, Asriani Junaid, and Julianty Sidik Tjan. 2020. "THE EFFECT OF AUDITOR COMPETENCE, INDEPENDENCE, AND PROFESSIONALISM ON AUDIT QUALITY WITH AUDITOR ETHICS AS A MODERATING VARIABLE." INVOICE: JOURNAL OF ACCOUNTING SCIENCE 2(2): 139-84.
Junitra, Rifka, and Hexana Sri Lastanti. 2022. "THE EFFECT OF INDEPENDENCE, COMPETENCE AND TIME PRESSURE ON AUDIT QUALITY WITH PROFESSIONAL SKEPTICISM AS A MODERATOR." Trisakti Journal of Economics 2(2): 1551-60. Indonesian Government Internal Auditor Code of Ethics.
Law (UU) No. 15/2004 on Audit of State Financial Management and Responsibility."
Meidawati, Neni, and Arden Assidiqi. 2019. "The Influences of Audit Fees, Competence, Independence, Auditor Ethics, and Time Budget Pressure on Audit Quality." Indonesian Journal of Accounting & Auditing 23(2): 117-28.
Member V BPK Submits LHP LK Banten Provincial Government in 2022." https://banten.bpk.go.id/anggota-v-bpk-serahkan-lhp-lk-pemerintah-provinsi- banten-tahun-2022/ (April 11, 2023).
Regulation of the Minister of Home Affairs Number 64 of 2007 concerning Technical Guidelines for the Organization and Work Procedures of Provincial and Regency / City Inspectorates."
Rusdi, Rusdi. 2018. "THE EFFECT OF INSPECTORATE AUDITOR INDEPENDENCE ON AUDIT QUALITY WITH ROLE CONFLICT AS A MODERATING VARIABLE: Study on Inspectorate Auditors in the West Nusa Tenggara Province Region." Valid: Scientific Journal 15(2): 112-24. https://stieamm.ac.id/jurnal/valid/article/view/68. "Indonesian Government Internal Audit Standards."
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Sylvia Nurmawanti, Lenggogeni Lenggogeni, Harti Budi Yanti
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish their manuscripts in this journal agree to the following conditions:
- The copyright on each article belongs to the author(s).
- The author acknowledges that the Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) has the right to be the first to publish with a Creative Commons Attribution 4.0 International license (Attribution 4.0 International (CC BY 4.0).
- Authors can submit articles separately, arrange for the non-exclusive distribution of manuscripts that have been published in this journal into other versions (e.g., sent to the author's institutional repository, publication into books, etc.), by acknowledging that the manuscript has been published for the first time in the Dinasti International Journal of Economics, Finance & Accounting (DIJEFA).
