Pengaruh Kompetensi, Objektivitas, Etika, Integritas, dan Time Budget Pressure terhadap Kualitas Pemeriksaan pada BPK Perwakilan Kalimantan Timur
This study aims to determine the effect of competence, objectivity, ethics, integrity, and time budget pressure on audit quality. Compliance with applicable accounting standards to maintain public trust in high state institutions in the Audit Board of the Republic of Indonesia is needed. This resear...
| Main Authors: | , , |
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| Format: | Article |
| Language: | Indonesian |
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Universitas Winaya Mukti
2020-12-01
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| Series: | Organum |
| Subjects: | |
| Online Access: | http://ejournal.winayamukti.ac.id/index.php/Organum/article/view/112 |
| _version_ | 1818655871234736128 |
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| author | Firmansyah Firmansyah Sarwani Sarwani Lili Safrida |
| author_facet | Firmansyah Firmansyah Sarwani Sarwani Lili Safrida |
| author_sort | Firmansyah Firmansyah |
| collection | DOAJ |
| description | This study aims to determine the effect of competence, objectivity, ethics, integrity, and time budget pressure on audit quality. Compliance with applicable accounting standards to maintain public trust in high state institutions in the Audit Board of the Republic of Indonesia is needed. This research was conducted at the Audit Board of the Republic of Indonesia, East Kalimantan Province Representative. Data were taken from distributed questionnaires, and produced 35 respondents using purposive sampling technique. The method of data analysis in this study used multiple linear regression. The results of this study indicated that integrity had a positive effect on audit quality. It showed that the higher the integrity of an auditor, the better the quality of the resulting inspection or auditing, while the variables of competence, objectivity, ethics, and time budget pressure had no effect on the quality of the resulting audit quality. |
| first_indexed | 2024-12-17T03:16:34Z |
| format | Article |
| id | doaj.art-7d06c814a1924bcdae88feac5e0957e6 |
| institution | Directory Open Access Journal |
| issn | 2620-8156 2620-8164 |
| language | Indonesian |
| last_indexed | 2024-12-17T03:16:34Z |
| publishDate | 2020-12-01 |
| publisher | Universitas Winaya Mukti |
| record_format | Article |
| series | Organum |
| spelling | doaj.art-7d06c814a1924bcdae88feac5e0957e62022-12-21T22:05:39ZindUniversitas Winaya MuktiOrganum2620-81562620-81642020-12-013210912110.35138/organum.v3i2.11231Pengaruh Kompetensi, Objektivitas, Etika, Integritas, dan Time Budget Pressure terhadap Kualitas Pemeriksaan pada BPK Perwakilan Kalimantan TimurFirmansyah Firmansyah0Sarwani Sarwani1Lili Safrida2Universitas Lambung MangkuratUniversitas Lambung MangkuratUniversitas Lambung MangkuratThis study aims to determine the effect of competence, objectivity, ethics, integrity, and time budget pressure on audit quality. Compliance with applicable accounting standards to maintain public trust in high state institutions in the Audit Board of the Republic of Indonesia is needed. This research was conducted at the Audit Board of the Republic of Indonesia, East Kalimantan Province Representative. Data were taken from distributed questionnaires, and produced 35 respondents using purposive sampling technique. The method of data analysis in this study used multiple linear regression. The results of this study indicated that integrity had a positive effect on audit quality. It showed that the higher the integrity of an auditor, the better the quality of the resulting inspection or auditing, while the variables of competence, objectivity, ethics, and time budget pressure had no effect on the quality of the resulting audit quality.http://ejournal.winayamukti.ac.id/index.php/Organum/article/view/112audit qualitycompetenceobjectivityethicsintegritytime budget pressure |
| spellingShingle | Firmansyah Firmansyah Sarwani Sarwani Lili Safrida Pengaruh Kompetensi, Objektivitas, Etika, Integritas, dan Time Budget Pressure terhadap Kualitas Pemeriksaan pada BPK Perwakilan Kalimantan Timur Organum audit quality competence objectivity ethics integrity time budget pressure |
| title | Pengaruh Kompetensi, Objektivitas, Etika, Integritas, dan Time Budget Pressure terhadap Kualitas Pemeriksaan pada BPK Perwakilan Kalimantan Timur |
| title_full | Pengaruh Kompetensi, Objektivitas, Etika, Integritas, dan Time Budget Pressure terhadap Kualitas Pemeriksaan pada BPK Perwakilan Kalimantan Timur |
| title_fullStr | Pengaruh Kompetensi, Objektivitas, Etika, Integritas, dan Time Budget Pressure terhadap Kualitas Pemeriksaan pada BPK Perwakilan Kalimantan Timur |
| title_full_unstemmed | Pengaruh Kompetensi, Objektivitas, Etika, Integritas, dan Time Budget Pressure terhadap Kualitas Pemeriksaan pada BPK Perwakilan Kalimantan Timur |
| title_short | Pengaruh Kompetensi, Objektivitas, Etika, Integritas, dan Time Budget Pressure terhadap Kualitas Pemeriksaan pada BPK Perwakilan Kalimantan Timur |
| title_sort | pengaruh kompetensi objektivitas etika integritas dan time budget pressure terhadap kualitas pemeriksaan pada bpk perwakilan kalimantan timur |
| topic | audit quality competence objectivity ethics integrity time budget pressure |
| url | http://ejournal.winayamukti.ac.id/index.php/Organum/article/view/112 |
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