Universal Journal of Accounting and Finance Vol. 9(6), pp. 1265 - 1272
DOI: 10.13189/ujaf.2021.090606
Reprint (PDF) (283Kb)


Determinants Influencing the Audit Quality: Empirical Evidence from Indonesia


Theresia Prima Risanti 1, Khoirul Aswar 1,*, Jumansyah 2, Wirman 3
1 Department of Accountancy, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta, Indonesia
2 Department of Accountancy, Faculty of Economics and Business, Universitas Al-Azhar, Indonesia
3 Department of Accountancy, Faculty of Economics and Business, Universitas Singabangsa Karawang, Indonesia

ABSTRACT

In producing a reliable audit quality, it requires the quality of the auditors themselves. The Financial and Development Planning Agency (BPKP) is a state institution that is part of the Government Internal Supervisory Apparatus (APIP). This study aims to determine the effect of auditor skepticism, understanding of information systems, auditor education, and audit motivation on audit quality and the effect of time budget pressure in moderating the effect of audit motivation on audit quality. This research was conducted at BPKP DKI Jakarta with a questionnaire instrument and processed using SEM-PLS. The results of this study indicate that auditor skepticism has a significant effect on audit quality. Meanwhile, understanding of information systems, auditor education, and audit motivation doesn't have an effect on audit quality. Time budget pressure also does not moderate the effect of audit motivation on audit quality. This research is expected to be an additional understanding and knowledge about the effect of auditor skepticism, understanding of information systems, auditor education, and audit motivation on audit quality.

KEYWORDS
Audit Quality, Auditor Skepticism, Understanding of Information Systems, Auditor Education, Audit Motivation

Cite This Paper in IEEE or APA Citation Styles
(a). IEEE Format:
[1] Theresia Prima Risanti , Khoirul Aswar , Jumansyah , Wirman , "Determinants Influencing the Audit Quality: Empirical Evidence from Indonesia," Universal Journal of Accounting and Finance, Vol. 9, No. 6, pp. 1265 - 1272, 2021. DOI: 10.13189/ujaf.2021.090606.

(b). APA Format:
Theresia Prima Risanti , Khoirul Aswar , Jumansyah , Wirman (2021). Determinants Influencing the Audit Quality: Empirical Evidence from Indonesia. Universal Journal of Accounting and Finance, 9(6), 1265 - 1272. DOI: 10.13189/ujaf.2021.090606.