The Effect Of Audit Experience Time Budget Pressure, and Auditors’ Ethics On Audit Quality
DOI:
https://doi.org/10.25181/esai.v6i1.1010Abstrak
The purpose of this study is to analyze the effect of audit experience, time budget pressure, and auditors’ ethics on audit quality. The research method used is survey with a sample of 85 auditors with experience in public accounting firms in Central Java. Path analysis model was used to measure the influence of exogenous variables on endogenous variables.        The results showed that the audit experience, time budget pressure, and auditors’ ethics have significant influence on audit quality either simultaneously or partially. Audit experience and auditors’ ethics have a significant positive effect on audit quality. On the other hand, time budget pressure has a significant negative effect on audit quality. Keywords: audit experience, time budget pressure, auditors’ ethics, audit qualityUnduhan
Referensi
Abdolmohammadi, M. and A. Wright. 1987. An Examination of The Effects of Experience and Task Complexity on Audit Judgments. The Accounting Review. January.
Arens, A., Mark S. Beasley and Randal J. Elder. 2008. Auditing and Assurance Service: An Integrated Approach. Ed.12. Jakarta: Salemba Empat.
Ashton, A. H. 1991. Experience and Error Frequency Knowledge as Potential
Determinants of Audit Expertise. The Accounting Review. April.
Azad, A. N. 1994. Time Budget Pressure and Filtering of Time Practices in Internal Auditing: A Survey. Managerial Auditing Journal. Vol. 9. No. 6.
Brbadillo E. R. et.al,. 2004. Audit Quality and The Going-Concern Decision Making Process. European Accounting Review. Vol.13. No.4.
Barnes, J and A. Huan. 1993. The Auditor’s Going Concern Decision: Some UK Evidence Concerning Independence & Competence. Journal of Business Finance & Accounting. January.
Barnett, T., enneth Bass and G. Brown. 1994. Ethical Ideology and Ethical Judgment Regarding Ethical Issues in Business. Journal of Business Ethics. Vol.13.
¬¬¬______. 1994. Individual Difference Variabel, Ethical Judgment And Ethical Behaviour Intentions. Business Ethics Quarterly. Vol.19. Issue 2.
Behn, B. K., Carcello J. V. Hermanson D. R and Hermanson R. H. 1997. The Determinants of Audit Clients Satisfaction Among Clients of Big6 Firms. Accounting Horizon. Vol. 11.
Bonner, S. E. 1990. Experience Effect in Auditing: The Role of Task Spesific
Knowledge. The Accounting Review. January.
Bonner, S. E. and B. L. Lewis. 1990. Determinants of Auditor Expertise. Journal
Accounting Research (Supplement).
Butt, L. J. 1988. Frequency Judgments in an Auditing-Related Task. Journal Accounting Research. Vol.26. No.2. Autum.
Choo, F. and K. T. Trotman. 1991. The Relationship Between Knowledge Structure and Judgments for Experienced and Inexperienced Auditors. The Accounting Review. July.
Cooper, D. R., and Pamela S. Schindler. 2006. Business Research Method 9th Edition. McGraw-Hill/Irwin.
Coram, P., Juliana Ng and David R. Woodliff. 2001. The Effect of Time Budget Pressure and Risk of Error on Auditor Performance. Working Paper. The University of Western Australia.
Coram, P., Alma Glavovic, Juliana Ng and David R. Woodliff. 2001. The Moral Intensity of Reduced Audit Quality Acts. Working Paper. The University of Western Australia.
Dang, L. 2004. Assessing Actual Audit Quality. Drexel University: Dissertation. May. www.drexeluniversity.ac. (download: May, 14. 2010).
Davis. J. T. 1996. Experience and Auditor’s Selection of Relevan Information for Reliminary Control of Risk Assesment. Auditing: Journal of Practice & Theory. Vol.15. Spring.
DeAngelo, L. E. 1981. Auditor Independence, “Low Ballingâ€, and Disclosure Regulation. Journal of Accounting and Economics. August.
DeFond, M., Raghunandan, K. and Subramanyan, K. (2002) Do Non-audit Services Fees Impair Auditor Independence? Evidence From Going Concern Audit Opinions, Journal of Accounting Research, 40(4).
Deis, D. R. and G. A. Giroux. 1992. Determinants of Audit Quality in The Public Sector. The Accounting Review. July.
Dezoort, F. T. 1998. Time Pressure Research in Auditing: Implications for Practice. The auditor Report. Vol. 22. No.1.
Donelly, D. P., Jeffrey J. Quirin and David O‟Bryan. 2005. Attitudes Toward Dysfunctional Audit Behavior: The Effects Of Locus Of Control, Organizational Commitment, and Position. The Journal of Applied Business Research. Vol.19. No.1.
Duff, A. 2004. Auditqual: Dimension of Audit Quality. The Institute of Chartered Accountants of Scotland.
Flint, D. 1988. Philosophy And Principles Of Auditing. MacMillan Education.
Glover, S. M. 1997. The Influence of Time Pressure and Accountability on Auditors’ Processing of Non-deagnostic Information. Journal of Accounting Organizations and Society. No.2.
Gosh, A. and D. Moon. 2005. Audit Tenure and Perception of Audit Quality. Accounting Review. Vol.80. No. 20.
Gundry, L. C. 2006. Dysfuntional Behaviour In The Modern Audit Environment: The Effect Of Time Budget Pressure And Auditor Personality Type On Reduced Audit Quality Practices. Journal of Accounting. University of Otago. New Zealand.
Hair F. J. et.al. 2006. Multivariate data Analysis. 6th edition. Pearson Prentice Hall.
Kelley, T., Dianne Pattinson and Loren Margheim. 2005. An Empirical Analysis of The Effects Of Auditor Time Budget Pressure and Time Deadline Pressure. The Journal of Applied BusinessResearch. Vol. 21. No. 1. Winter.
Knechel, R. W and Ann Vanstraelen. 2007.The Relationship Between Auditor Tenure and Audit Quality Implied by Going Concern Opinions. Journal Of Practice & Theory. Vol.26. No.1. May.
Krishan, J. and Jayanthi Krishan. 1997. Litigation Risk and Auditor Resignations. The Accounting Review. Vol. 72. No. 4, Oct.
Libby, R. and David. M. Frederick. 1990. Experience and Ability to Explain Audit Finding. Journal of Accounting Research. Vol. 28. No. 2. Autum.
Libby, R. and Joan Luft. 1993. Determinants of Judgment Performance in Accounting Settings: Ability, Knowledge, Motivation, and Environment. Accounting, Organizations, and Society. (July).
Lind, D. A., William G. Marchal dan Samuel A. Wathen. 2008. Teknik-teknik Statistika Dalam Bisnis dan Ekonomi. Edisi 13. Buku 1. Jakarta: Salemba Empat.
_____. 2008. Teknik-teknik Statistika Dalam Bisnis dan Ekonomi. Edisi 13. Buku 2. Jakarta: Salemba Empat.
Manita, R. 2009. The Quality of Audit Process: proposal of Scaling Measure. Rouen Business School.
Mansouri, A., Reza Pirayesh and Mahdi Salehi. 2009. Audit Competence and Audit Quality. International Journal of Business and Management. Vol. 4, No. 2. February.
Marchat, G. A. 1989. Analogical Reasoning and Hypothesis Generation in Auditing. The Accounting Review. Vol. 64, July.
Mautz, R. K. and Hussein A. Sharaf. 1961. The Philosophy of Auditing. American Accounting Association.
McKeown, J. C., Mutchler J. F, and W. Hopwood. 1997. The Influence of Contrary Information and Mitigation Factor on Audit Report Decisions on Bankrupt Companiesâ€. Journal of Accounting Research. Autum.
McNamara, M. S. and Liyanarachchi. 2004. Time Budget Pressure And Auditor Dysfuntional Behaviour Within An Occupation Stress Model. Department of Accountancy and Business Law. University Of Otago. New Zealand.
Nichols, D. R. and K. H. Price. 1976. The Auditor Firm Conflict: An Analysis Using Concepts Of Exchange Theory. The Accounting Review. April.
Otley, D. T. and Bernard J. Pierce. 1996. Auditor Time Budget Pressure: Consequences and Antecedents. Accounting, Auditing & Accountability Journal. Vol. 9. No.1.
Quirin, J. J. 2003. Auditor Acceptance of Dysfuntional Audit Behaviour: An Explanatory Model Using Auditors’ Personal Characteristics. Behavioural Research In Accounting. January.
Radtke, R. R. and Wayne A. Tervo. 2004. An Examination Of Factors Assosiated With Dysfuntional Audit Behavior. Department of Accounting. The University of Texas. San Antonio.
Raghunathan, B. 1991. Prematur Signing-off Of Audit Procedures: An Analysis. Accounting Horizons. Vol.5. No.2. Juny.
Ria Nelly Sari, Diana Mardisari dan Rita Anugerah. 2008. A Study on Audit Judgment Performance: The Effect of Accountability, Effort And Task Complexity. Department of Accounting. University of Riau.
Robert, W. K. and Ann Vanstraelen. 2007. The Relationship Between Auditor Tenure and Audit Quality Implied by Going Concern Opinions. Auditing: A Journal of Practice & Theory. Vol. 26, No. 1. May.
Rotter, J. B. 1967. A New Scale For The Measurement of Inter Personal Trust. Journal of Personality. Vol. 35.
Sari Mayangsari. 2003. Pengaruh Keahlian Audit dan Independensi Terhadap Pendapat Audit: Sebuah Kuasieksperimen. Jurnal Riset Akuntansi Indonesia. Vol. 6 No.1. Januari.
Sekaran, U. 2003. Research Methods For Business: Metodologi Penelitian Bisnis. Buku Satu. Terjemahan Kwan Men Yon. Jakarta: Salemba Empat.
____. 2006. Research Methods For Business: Metodologi Penelitian Bisnis. Buku Dua. Edisi. 4. Jakarta: Salemba Empat.
Shapeero, M., Hian Che Koh and Larry N. Killough. 2003. Underreporting and Prematur Sign-off in Public Accounting. Managerial Auditing Journal. Vol.6. No. 7.
Shaub, M. K., D.W. Finn and P. Munter. 1993. The Effects of Auditors’ Ethical
Orientation on Commitment and Ethical Sensitivity. Behavioral Research in Accounting, Vol. 5.
Soobaroyen, T. and Chelven Chengabroyan. 2005. Auditors’ Perceptions of Time Budget Pressure, Premature Sign Off and Under-Reporting of Chargeable Time: Evidence From A Developing Country. Research Paper. The University of Wales.
Spector, P.E. et.al. 2002. Locus of Controll and Well-Being at Work: How Generalizeable Are Western Finding?. The Academy of Management Journal, Vol. 45, No. 2. Apr.
Tan, T. H. and Alison Kao. 1999. Accountability Effect on Auditor’s Performance: The Influence of Knowledge, Problem Solving Ability and Task Complexity. Journal of Accounting Research. Vol.37. No.1.
Tan, T. H. and Robert Libby. 1997. Tacit Managerial Versus Technical Knowledge as Determinant of Audit Expertise in Field. Journal of Accounting Research. (Spring).
Teoh, S. H. and T. J. Wong. 1993. Perceived Audit Quality and The Earnings Response Coefficient. The Accounting Review. April.
Trevino, L. K. 1986. Ethical Decision Making in Organization A Person Situation Interactionist Model. Academy of Management Review. Vol. 60.
Tubbs, R. M. 1992. The Effect of Experience on The Auditor’s Organization and
Amount of Knowledge. The Accounting Review. October.
Umi Muawanah dan Indriantoro Nugroho. 2001. Perilaku Auditor dalam Situasi Konflik Audit: Peran Locus of Control, Komitmen Profesi dan Kesadaran Etis. Jurnal Riset Akuntansi Indonesia. Vol.4 No.2. Mei.
Waggoner, J. B. and James D. Cashell. 1991. The Impact of Time Pressure on Auditor’s Performance. Ohio CPA Journal. Vol. 50.
Wheatley, R. and Henry M. Findley. 2005. Audit and Ethics: A Review of Underlying Processes Affecting Ethical Accounting Practices. Troy University.
Wooten, T. C. 2003. It is Impossible To Know The Number Of Poor- Quality Audits. CPA Journal. January.
Ziegenfuss, D. E. and A. Singhapakdi. 1994. Professional Values and Ethical Perceptions of Internal Auditors. Managerial Auditing Journal, Vol. 9 No.1.
