Quality analysis of financial statement reviews of local government: study of the impact of variables of time pressure and professional skills
The main problems of this research were to test and analyze two independent variables, time pressure and professional skill, that related to the quality review of financial statements as a dependent variable. The data source used in this research was primary data, which is obtained from questionnair...
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| Format: | Article |
| Language: | English |
| Published: |
Indonesian Institute for Counseling, Education and Therapy (IICET)
2022-09-01
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| Series: | JPPI (Jurnal Penelitian Pendidikan Indonesia) |
| Subjects: | |
| Online Access: | https://jurnal.iicet.org/index.php/jppi/article/view/1536 |
| _version_ | 1797754148732534784 |
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| author | Mulyati Akib Tuti Dharmawati |
| author_facet | Mulyati Akib Tuti Dharmawati |
| author_sort | Mulyati Akib |
| collection | DOAJ |
| description | The main problems of this research were to test and analyze two independent variables, time pressure and professional skill, that related to the quality review of financial statements as a dependent variable. The data source used in this research was primary data, which is obtained from questionnaires. The questionnaires distributed to 36 respondents as the research sample. Those are internal auditor at Local Government of North Konawe and East Konawe. The data was analyzed by using Program Statistical Package for the Social Sciences (SPSS) Ver.22. The results show that time pressure and professional skills simultaneously have significant effect to the quality review of financial statement. Partially, time pressure has negative and significant effect to the quality review of financial statement, which means that if time pressure increases then the quality of review decreases, otherwise if time pressure decreases then the quality of the financial statement review increases. The result also indicated that professional skill has positive and significant effect to the quality review of financial statement. This means that if professional skill increases then the quality of the financial statement review will also increase and vice versa if the professional skill is low then the quality of the financial statement review will decrease. |
| first_indexed | 2024-03-12T17:28:21Z |
| format | Article |
| id | doaj.art-36f9a59b15574647b6a6391a09051940 |
| institution | Directory Open Access Journal |
| issn | 2477-8524 2502-8103 |
| language | English |
| last_indexed | 2024-03-12T17:28:21Z |
| publishDate | 2022-09-01 |
| publisher | Indonesian Institute for Counseling, Education and Therapy (IICET) |
| record_format | Article |
| series | JPPI (Jurnal Penelitian Pendidikan Indonesia) |
| spelling | doaj.art-36f9a59b15574647b6a6391a090519402023-08-05T04:58:11ZengIndonesian Institute for Counseling, Education and Therapy (IICET)JPPI (Jurnal Penelitian Pendidikan Indonesia)2477-85242502-81032022-09-018374375110.29210/0202215361074Quality analysis of financial statement reviews of local government: study of the impact of variables of time pressure and professional skillsMulyati Akib0Tuti Dharmawati1Faculty Economic and Business, Halu Oleo UniversityFaculty Economic and Business, Halu Oleo UniversityThe main problems of this research were to test and analyze two independent variables, time pressure and professional skill, that related to the quality review of financial statements as a dependent variable. The data source used in this research was primary data, which is obtained from questionnaires. The questionnaires distributed to 36 respondents as the research sample. Those are internal auditor at Local Government of North Konawe and East Konawe. The data was analyzed by using Program Statistical Package for the Social Sciences (SPSS) Ver.22. The results show that time pressure and professional skills simultaneously have significant effect to the quality review of financial statement. Partially, time pressure has negative and significant effect to the quality review of financial statement, which means that if time pressure increases then the quality of review decreases, otherwise if time pressure decreases then the quality of the financial statement review increases. The result also indicated that professional skill has positive and significant effect to the quality review of financial statement. This means that if professional skill increases then the quality of the financial statement review will also increase and vice versa if the professional skill is low then the quality of the financial statement review will decrease.https://jurnal.iicet.org/index.php/jppi/article/view/1536time pressure, professional skill, quality review of financial statements |
| spellingShingle | Mulyati Akib Tuti Dharmawati Quality analysis of financial statement reviews of local government: study of the impact of variables of time pressure and professional skills JPPI (Jurnal Penelitian Pendidikan Indonesia) time pressure, professional skill, quality review of financial statements |
| title | Quality analysis of financial statement reviews of local government: study of the impact of variables of time pressure and professional skills |
| title_full | Quality analysis of financial statement reviews of local government: study of the impact of variables of time pressure and professional skills |
| title_fullStr | Quality analysis of financial statement reviews of local government: study of the impact of variables of time pressure and professional skills |
| title_full_unstemmed | Quality analysis of financial statement reviews of local government: study of the impact of variables of time pressure and professional skills |
| title_short | Quality analysis of financial statement reviews of local government: study of the impact of variables of time pressure and professional skills |
| title_sort | quality analysis of financial statement reviews of local government study of the impact of variables of time pressure and professional skills |
| topic | time pressure, professional skill, quality review of financial statements |
| url | https://jurnal.iicet.org/index.php/jppi/article/view/1536 |
| work_keys_str_mv | AT mulyatiakib qualityanalysisoffinancialstatementreviewsoflocalgovernmentstudyoftheimpactofvariablesoftimepressureandprofessionalskills AT tutidharmawati qualityanalysisoffinancialstatementreviewsoflocalgovernmentstudyoftheimpactofvariablesoftimepressureandprofessionalskills |