Audit Quality under Time Pressure and Fee Constraints: The Moderating Role of Auditor Motivation
Abstract
Full Text:
PDFReferences
Abdul Muhshyi. (2020). Influence of time budget pressure, risk errors, and complexity to audit quality. Journal of Chemical Information and Modeling, 53(9), 1689–1699.
Adnyana, I. M. D. M. (2021). Population and sample. Methods Study Approach Quantitative, 14(1), 103–116.
Suprianto, A. (2023). The influence of auditor ethics, competence, time budget pressure, and audit fees on audit quality with audit fees as a moderating variable (Study on Public Accounting Firms in DKI Jakarta). Journal of Economics, Management, Business and Accounting, 2(6), 1–14. https://bajangjournal.com/index.php/JEMBA/article/view/6844/5250
Aguspriyani, Y., Triana, A., & Rahmawati, M. (2023). Musytari Neraca: Jurnal Ekonomi, Keuangan dan Akuntansi, 2(12), 1–15. https://ejournal.warunayama.org/index.php/musytarineraca/article/view/1586/1477
Gultom, E. E. (2024). Accountability and objectivity to audit quality (Empirical study at the Public Accounting Office in Medan City). Undergraduate Thesis, Study Program of Accountancy, Faculty of Economics and Business, University of Medan Area.
Amanda, L., Yanuar, F., & Devianto, D. (2019). Validity and reliability test level of political participation in Padang City. Journal UNAND Mathematics, 8(1), 179–188. https://doi.org/10.25077/jmu.8.1.179-188.2019
Amran, E. F., & Selvia, F. (2019). The influence of auditor ethics, auditor experience, and auditor motivation towards audit quality (Empirical study at Public Accounting Office in Padang City). Competitive Journal of Accounting and Finance, 3(2), 52–62. https://doi.org/10.31000/c.v3i2.1741
Andriani, O., Study Accounting, P. S., & Ritonga, F. (2020). Audit quality: An analysis based on audit fee and audit tenure factors. Journal of Management Science and Accounting.
Arifuddin, Safaruddin, & Rasjid, S. R. (2024). Inspectorate of Southeast Sulawesi Province: Does time budget pressure and professional accuracy indicate audit quality? Journal of Accounting and Finance, 9(1), 129–142.
Atiqoh, N., & Riduwan, A. (2016). The influence of due professional care, auditor motivation, and time budget pressure on audit quality. Journal of Science and Research in Accounting, 5(2), 1–16.
Badollahi, I., Arman, A., Salam, A., & Razak, L. A. (2020). Time budget pressure, audit complexity and audit quality. Balance: Economic, Business, Management and Accounting Journal, 17(2), 65–75. https://doi.org/10.30651/blc.v17i2.5269
Bambang, S., & Masrunik, E. M. R. (2020). Work motivation and Gen Z: Theory and application.
Desmawati, A., Yusnelly, N. S., & Rahmawati, A. (2023). The influence of independence, accountability, time pressure, and due professional care on audit quality at the Inspectorate of Kampar Regency. Journal of Management Studies and Entrepreneurship, 14(2), 65–79. https://doi.org/10.30630/jam.v14i2.27
DeZoort, T. (2002). Time pressure research in auditing: Implications for practice. The Auditor's Report (22nd ed.).
Dwi, S., & Abubakar, A. (2022). The influence of auditor ethics, auditor experience, and auditor motivation towards audit quality with audit fees as a moderating variable. Trisakti Journal of Economics, 2(2), 417–430.
El Badlaoui, A., Cherqaoui, M., & Taouab, O. (2021). Output indicators of audit quality: A framework based on literature review. Universal Journal of Accounting and Finance, 9(6), 1405–1421. https://doi.org/10.13189/ujaf.2021.090619
Fadhilah, R., & Halmawati, H. (2021). The effect of workload, auditor specialization, auditor rotation, and audit committee on audit quality. Journal of Exploration in Accounting, 3, 279–301. https://doi.org/10.24036/jea.v3i2.339
Fatinah, N., Noholo, S., & Yusuf, N. (2022). The effect of time budget pressure and audit complexity on auditor performance with professional skepticism as a moderating variable. Jambura Accounting Review, 3(2), 102–115. https://doi.org/10.37905/jar.v3i2.54
Ghozali, I., & Latan, H. (2015). Partial least squares: Concepts, methods, and applications using the WARPPLS 4.0 program. Diponegoro University Publishing.
Ghozali, I. (2021). No title (10th ed.). Diponegoro University Publishing.
Griffin, J. M., & Lemmon, M. L. (2002). Book-to-market. Journal of Finance, 57(5), 2317–2336.
Hartadi, B. (2012). The influence of auditor ethics, auditor experience, audit fees, and auditor motivation towards audit quality. Undergraduate Thesis, Diponegoro University, Semarang, 3(5), 3865–3876.
Heryana, A. (2020). Textbook of research methodology in public health. https://www.researchgate.net/publication/342144107_Textbook_of_Research_Methodology_in_Public_Health
Hutagaol, A. R. G., & Rahayu, S. (2022). The influence of independence, competence, time budget pressure, and work experience on audit quality. Journal of Scientific Management, Economics, & Accounting (MEA), 6(3), 1638–1653. https://doi.org/10.31955/mea.v6i3.2524
Janna, N. M., & Herianto. (2021). Correct statistical articles. Journal Darul Da’wah Wal-Irsyad (DDI), 18210047, 1–12.
Kustinah, S. (2022). Turnover intention, professional commitment, and audit quality. STAR, 11, 18. https://doi.org/10.55916/jsar.v11i3.59
Latercia, C. E., Purba, N. B., & Hayati, K. (2020). The effects of ethics, experience, and motivation of auditors on audit quality at BPKP North Sumatra. Accruals (Accounting Research Journal of Sutaatmadja), 4(2), 149–162. https://doi.org/10.35310/accruals.v4i02.583
Lawrence, P. R., & Lorsch, J. W. (1967). Differentiation and integration in complex organizations. Administrative Science Quarterly, 12(1), 1–47. https://doi.org/10.2307/2391211
Mauliana, E., & Laksito, H. (2021). The effect of audit fees, audit tenure, audit rotation, and auditor reputation on audit quality (Empirical study in manufacturing companies listed on IDX 2017–2019). Diponegoro Journal of Accounting, 10(4), 1–15.
Meidawati, N., & Assidiqi, A. (2019). The influences of audit fees, competence, independence, auditor ethics, and time budget pressure on audit quality. Journal of Indonesian Accounting & Auditing, 23(2), 117–128. https://doi.org/10.20885/jaai.vol23.iss2.art6
Mukharomah. (2020). Chapter II of the literature review. Literature Review, 12(2004), 6–25.
Mulyadi. (2016). Accounting Information System. Salemba Empat.
Nugroho, F. D., & Nabilah, I. (2021). Determinants of audit quality in Indonesia. Journal of Economics and Business, 23(3), 89–99.
Rajab, M. A. (2021). Organizational behavior theories: A brief literature review. Studies in Management and Business, 32(4), 124–139.
Rahman, F. S., & Zulkarnain, H. (2021). The influence of independence, competence, time budget pressure, and audit fees on audit quality in Jakarta Public Accounting Firms. Journal of Tarumanagara University Accounting, 23(6), 1389–1417.
DOI: https://doi.org/10.26618/inv.v7i1.16728
Refbacks
- There are currently no refbacks.
Invoice : Jurnal Ilmu Akuntansi Is Licenced Under a Creative Commons Attribution-Noncommercial-Noderivatives 4.0 International License