Main Article Content
Abstract
This study aims to determine the effect of audit risk, time budget pressure, auditor motivation, audit complexity, and professional skepticism on audit quality during the COVID-19 pandemic. The study population was public accountants who worked at public accounting firms and had performed auditing. A purposive sampling technique was used to select a sample of 55 participants. Data were collected using a questionnaire that had been tested for validity and reliability. Multiple regression was used to analyze the data. The results of this study indicated that audit risk, time budget pressure, and audit complexity had negative effects on audit quality. Meanwhile, auditor motivation and professional skepticism were shown to have positive effects on audit quality. The findings of this research suggest that audit risk, time budget pressure, and audit complexity should be minimized to maximize audit quality. Meanwhile, auditor motivation and professional skepticism should be maximized to achieve audit quality.
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References
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- Arnold, C. (2020). Summary of covid-19 audit considerations. Ifac. Indonesia. Retrieved from https://www.ifac.org/knowledge-gateway/supporting-international-standards/discussion/summary-covid-19-audit-considerations
- Astrid Savira, J., & Ramadhan, A. (2021). Pengaruh kompetensi dan skeptisme profesional terhadap kualitas audit. Jurnal Ilmiah Akuntansi Kesatuan, 9(1), 23-30. https://doi.org/10.37641/jiakes.v9i1.435
- Binus University (2021). Tantangan auditor dalam melakukan remote audit di masa pandemic covid-19. Retrieved from: https://accounting.binus.ac.id/2021/09/15/tantangan-auditor-dalam-melakukan-remote-audit-di-masa-pandemic-covid-19/
- Chen, C., Santoso, I. H., & Sumanto, A. (2021). Pengaruh time budget pressure dan independensi terhadap kualitas audit dengan etika auditor sebagai variabel mediasi. Universitas Wijaya Kusuma Surabaya.
- De Angelo, L. E. (1981). Auditor size and audit quality. Journal of Accounting & Economic, 3, 183-199. https://doi.org/10.1016/0165-4101(81)90002-1
- Efendy, M.T. (2010). Pengaruh kompetensi dan independensi, dan motivasi terhadap kualitas audit aparat inspektorat dalam pengawasan keuangan daerah studi empiris pada pemerintah kota Gorontalo. Universitas Diponegoro. Retrieved from http://eprints.undip.ac.id/24634/1/Muh._Taufiq_Efendy.pdf
- Eisenhardt, K. M. (1989). Agency theory: An assessment and review. Academy of Management Review, 14(1).
- Gaffar, Abd., & Dahlan, H. (2020). Pengaruh motivasi terhadap kualitas audit inspektorat dalam pengawasan keuangan daerah dengan kecerdasan spiritual sebagai variabel moderasi. JEMMA (Journal of Economic, Management and Accounting), 3(1), 56. https://doi.org/10.35914/jemma.v3i1.346
- Gayatri, N. L. T., & Yuniasih, N. W. (2021). Pengaruh kompleksitas audit, locus of control dan resiko kesalahan terhadap kualitas audit. Hita_Akuntansi dan Keuangan, 360-358. https://doi.org/10.32795/hak.v2i2.1549
- Hanjani, A. (2014). Pengaruh etika auditor, pengalaman auditor, fee audit, dan motivasi auditor terhadap kualitas audit (studi pada auditor kap di Semarang). Diponegoro Journal of Accounting, 3(2), 1-9. Retrieved from https://ejournal3.undip.ac.id/index.php/accounting/article/view/609.
- Ikatan Akuntan Indonesia. (2020). Standar Akuntansi Keuangan. Jakarta: Salemba Empat.
- Institut Akuntan Publik Indonesia. (2016). Standar Professional Akuntan Publik. Jakarta: Salemba Empat.
- Institut Akuntan Publik Indonesia. (2011). Standar Professional Akuntan Publik. Jakarta: Salemba Empat.
- Jensen, M. C. dan W.H. Meckling. (1976). Theory of the firm: managerial behavior, agency cost and ownership structure. Journal of Financial Economics, 3(4), 305-360. https://doi.org/10.1016/0304-405X(76)90026-X
- Julianto, I. K. A., Yadnyana, I. K., & Suputra, I. D. G. D. (2016). Pengaruh audit fee, perencanaan audit, dan risiko audit terhadap kualitas audit pada kantor akuntan publik di Bali. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, 12(5), 4029-4056. https://ojs.unud.ac.id/index.php/eeb/article/view/23903/16232
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- Knechel, W.M. Krishnan, G.V., Pevzner, M., Shefchik, L.B., Velury, U. (2013). Audit quality: Insights from the academic literature. Auditing: A Journal of Practice and Theory, 32(1), 385-421. Retrieved from https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2040754
- Koroy. T.R. (2008). Pendekatan kecurangan (fraud) laporan keuangan oleh auditor eksternal. Jurnal Akuntansi Keuangan, 10(1), 22-23. Retrieved from https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/17000
- Kuntari, Y., Chariri, A., Sekolah, N., Ekonomi, T. I., & Manggala, W. (2017). The effect of auditor ethics, auditor experience, audit fees and auditor motivation on audit quality. Sriwijaya International Journal of Dynamic Economics and Business, 1(2), 203-218. https://doi.org/10.29259/sijdeb.v1i2.203-218
- Kurniawan, M. A. (2016). Analisis pengaruh kompleksitas audit, time budget pressure dan etika auditor terhadap kualitas audit dengan pemahaman sistem informasi sebagai variabel moderasi. Universitas Negeri Semarang. Retrieved from https://lib.unnes.ac.id/26068/1/7211412155.pdf
- Muhshyi, A. (2013). Pengaruh time budget pressure, risiko kesalahan dan kompleksitas terhadap kualitas audit. Universitas Islam Syarif Hidayatullah Jakarta. Retrieved from https://repository.uinjkt.ac.id/dspace/bitstream/123456789/23853/1/Abdul%20Muhshyi%20%28206082003962%29..pdf
- Nickerson, C. , McLeod, S., (2023). Extrinsic vs. intrinsic motivation: what’s the difference? Retrieved from https://www.simplypsychology.org/differences-between-extrinsic-and-intrinsic-motivation.html#What-is-Intrinsic-Motivation
- Nurbaiti, A., & Prakasa, E. (2022). Analisis pengaruh indepedensi, task complexity, dan kompetensi auditor terhadap kualitas audit. Owner, 6(4), 3604–3615. https://doi.org/10.33395/owner.v6i4.1041
- Oktavia, M. H. (2018). Pengaruh integritas, kerahasiaan, kompleksitas tugas, motivasi dan ketidakjelasan peran terhadap kinerja auditor di inspektorat provinsi Jawa Tengah. Jurnal Akuntansi Bisnis, 16(2), 161-179 https://doi.org/10.24167/jab.v16i2.2253
- Pratama, I. M. I., & Merkusiwati, N. K. L. A. (2015). Pengaruh time budget pressure, risiko kesalahan audit dan masa perikatan audit terhadap kualitas audit. E-Jurnal Akuntansi, 11(1), 211-219. Retrieved from https://ojs.unud.ac.id/index.php/Akuntansi/article/view/10517
- Purwaningsih, S. (2018). Pengaruh skeptisisme profesional, batasan waktu audit, kode etik profesi akuntan publik dan kompetensi auditor terhadap kualitas audit (studi kasus pada kantor akuntan publik di Tangerang dan Tangerang Selatan). Jurnal Profita, 11(3), 513–535. https://doi.org/10.22441/profita.2018.v11.03.010
- Restuningdiah, N. & Indriantoro, N., (2000). Pengaruh partisipasi terhadap kepuasan pemakai dalam pengembangan sistem informasi dengan kompleksitas. Jurnal Riset Akuntansi Indonesia, 3(2), 119-133. http://doi.org/10.33312/ijar.41
- Robbins, S. P. & Judge, T.A. (2012). Perilaku organisasi. Jakarta: Salemba Empat
- Shneyder, D. (2020). Auditing goes remote. Accounting today. Retrieved from http://www.accountingtoday.com/opinion/auditing-goes-remote
- Suryo, M. (2017). Pengaruh time budget pressure dan risiko audit terhadap kualitas audit (survey pada auditor di kantor akuntan publik di Bandung). Jurnal Riset Akuntansi dan Keuangan, 5(1), 1325-1336. https://doi.org/10.17509/jrak.v5i1.6757
- Teeter, R. A., Alles, M. G., & Vasarhelyi, M. A. (2010). The remote audit. Journal of Emerging Technologies in Accounting, 7(1), 73–88. https://doi.org/10.2308/jeta.2010.7.1.73
- Tsiac, K. (2020) Remote auditing comes to forefront during pandemic. Journal of Accountancy, 299(4). Retrieved from https://www.journalofaccountancy.com/news/2020/mar/remote-auditing-during-coronavirus-pandemic.html
- Tuanakotta, T.M. (2014). Audit berbasis ISA (International Standards on Auditing). Salemba Empat: Jakarta.
- Vroom, V. H. (1967). Work and motivation. New York: John Wiley & Sons, Inc.
- Wicaksono, D. H. (2021). Tantangan menjaga kualitas audit di masa pandemi covid-19. webinar komite profesi akuntan publik. Jakarta. Retrieved from https://kpap.go.id/2021/03/berita-kpap/tantangan-menjaga-kualitas-audit-di-masa-pandemi-covid-19/
- Zahier, R. H. I., Amin, M., & Junaidi. (2020). Pengaruh kompleksitas audit, tekanan anggaran waktu dan pengalaman auditor terhadap kualitas hasil audit. Jurnal Ilmiah Riset Akuntansi, 9(09). 128 -145. Retrieved from https://jim.unisma.ac.id/index.php/jra/article/view/8518
References
Alfa, R. D. L. C. (2012). Pengaruh kepercayaan, penaksiran risiko kecurangan locus of control, etika profesi, kompetensi, dan risiko audit terhadap skeptisisme professional auditor. Unika Soegijapranata. Retrieved from https://repository.unika.ac.id/10323/1/07.60.0046%20Rosa%20De%20Lima%20Chendy%20Alfa%20COVER.pdf
Ananda, R. (2014). Pengaruh skeptisme profesional, kepatuhan pada kode etik dan Independensi terhadap kualitas audit (studi empiris pada bpkp perwakilan Sumatera Utara). Jurnal Akuntansi, 2(3). Retrieved from https://ejournal.unp.ac.id/students/index.php/akt/article/view/1590/0
Appelbaum, D., Budnik, S., & Vasarhelyi, M. (2021). Auditing and accounting during and after the covid-19 crisis. The CPA Journal, 90(6). Retrieved from https://www.cpajournal.com/2021/09/02/icymi-auditing-and-accounting-during-and-after-the-covid-19-crisis/
Arnold, C. (2020). Summary of covid-19 audit considerations. Ifac. Indonesia. Retrieved from https://www.ifac.org/knowledge-gateway/supporting-international-standards/discussion/summary-covid-19-audit-considerations
Astrid Savira, J., & Ramadhan, A. (2021). Pengaruh kompetensi dan skeptisme profesional terhadap kualitas audit. Jurnal Ilmiah Akuntansi Kesatuan, 9(1), 23-30. https://doi.org/10.37641/jiakes.v9i1.435
Binus University (2021). Tantangan auditor dalam melakukan remote audit di masa pandemic covid-19. Retrieved from: https://accounting.binus.ac.id/2021/09/15/tantangan-auditor-dalam-melakukan-remote-audit-di-masa-pandemic-covid-19/
Chen, C., Santoso, I. H., & Sumanto, A. (2021). Pengaruh time budget pressure dan independensi terhadap kualitas audit dengan etika auditor sebagai variabel mediasi. Universitas Wijaya Kusuma Surabaya.
De Angelo, L. E. (1981). Auditor size and audit quality. Journal of Accounting & Economic, 3, 183-199. https://doi.org/10.1016/0165-4101(81)90002-1
Efendy, M.T. (2010). Pengaruh kompetensi dan independensi, dan motivasi terhadap kualitas audit aparat inspektorat dalam pengawasan keuangan daerah studi empiris pada pemerintah kota Gorontalo. Universitas Diponegoro. Retrieved from http://eprints.undip.ac.id/24634/1/Muh._Taufiq_Efendy.pdf
Eisenhardt, K. M. (1989). Agency theory: An assessment and review. Academy of Management Review, 14(1).
Gaffar, Abd., & Dahlan, H. (2020). Pengaruh motivasi terhadap kualitas audit inspektorat dalam pengawasan keuangan daerah dengan kecerdasan spiritual sebagai variabel moderasi. JEMMA (Journal of Economic, Management and Accounting), 3(1), 56. https://doi.org/10.35914/jemma.v3i1.346
Gayatri, N. L. T., & Yuniasih, N. W. (2021). Pengaruh kompleksitas audit, locus of control dan resiko kesalahan terhadap kualitas audit. Hita_Akuntansi dan Keuangan, 360-358. https://doi.org/10.32795/hak.v2i2.1549
Hanjani, A. (2014). Pengaruh etika auditor, pengalaman auditor, fee audit, dan motivasi auditor terhadap kualitas audit (studi pada auditor kap di Semarang). Diponegoro Journal of Accounting, 3(2), 1-9. Retrieved from https://ejournal3.undip.ac.id/index.php/accounting/article/view/609.
Ikatan Akuntan Indonesia. (2020). Standar Akuntansi Keuangan. Jakarta: Salemba Empat.
Institut Akuntan Publik Indonesia. (2016). Standar Professional Akuntan Publik. Jakarta: Salemba Empat.
Institut Akuntan Publik Indonesia. (2011). Standar Professional Akuntan Publik. Jakarta: Salemba Empat.
Jensen, M. C. dan W.H. Meckling. (1976). Theory of the firm: managerial behavior, agency cost and ownership structure. Journal of Financial Economics, 3(4), 305-360. https://doi.org/10.1016/0304-405X(76)90026-X
Julianto, I. K. A., Yadnyana, I. K., & Suputra, I. D. G. D. (2016). Pengaruh audit fee, perencanaan audit, dan risiko audit terhadap kualitas audit pada kantor akuntan publik di Bali. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, 12(5), 4029-4056. https://ojs.unud.ac.id/index.php/eeb/article/view/23903/16232
Jusuf, A. A. (2021). Tantangan menjaga kualitas audit di masa pandemi covid-19. Webinar Komite Profesi Akuntan Publik. Jakarta. Retrieved from https://kpap.go.id/2021/03/berita-kpap/tantangan-menjaga-kualitas-audit-di-masa-pandemi-covid-19/
Knechel, W.M. Krishnan, G.V., Pevzner, M., Shefchik, L.B., Velury, U. (2013). Audit quality: Insights from the academic literature. Auditing: A Journal of Practice and Theory, 32(1), 385-421. Retrieved from https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2040754
Koroy. T.R. (2008). Pendekatan kecurangan (fraud) laporan keuangan oleh auditor eksternal. Jurnal Akuntansi Keuangan, 10(1), 22-23. Retrieved from https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/17000
Kuntari, Y., Chariri, A., Sekolah, N., Ekonomi, T. I., & Manggala, W. (2017). The effect of auditor ethics, auditor experience, audit fees and auditor motivation on audit quality. Sriwijaya International Journal of Dynamic Economics and Business, 1(2), 203-218. https://doi.org/10.29259/sijdeb.v1i2.203-218
Kurniawan, M. A. (2016). Analisis pengaruh kompleksitas audit, time budget pressure dan etika auditor terhadap kualitas audit dengan pemahaman sistem informasi sebagai variabel moderasi. Universitas Negeri Semarang. Retrieved from https://lib.unnes.ac.id/26068/1/7211412155.pdf
Muhshyi, A. (2013). Pengaruh time budget pressure, risiko kesalahan dan kompleksitas terhadap kualitas audit. Universitas Islam Syarif Hidayatullah Jakarta. Retrieved from https://repository.uinjkt.ac.id/dspace/bitstream/123456789/23853/1/Abdul%20Muhshyi%20%28206082003962%29..pdf
Nickerson, C. , McLeod, S., (2023). Extrinsic vs. intrinsic motivation: what’s the difference? Retrieved from https://www.simplypsychology.org/differences-between-extrinsic-and-intrinsic-motivation.html#What-is-Intrinsic-Motivation
Nurbaiti, A., & Prakasa, E. (2022). Analisis pengaruh indepedensi, task complexity, dan kompetensi auditor terhadap kualitas audit. Owner, 6(4), 3604–3615. https://doi.org/10.33395/owner.v6i4.1041
Oktavia, M. H. (2018). Pengaruh integritas, kerahasiaan, kompleksitas tugas, motivasi dan ketidakjelasan peran terhadap kinerja auditor di inspektorat provinsi Jawa Tengah. Jurnal Akuntansi Bisnis, 16(2), 161-179 https://doi.org/10.24167/jab.v16i2.2253
Pratama, I. M. I., & Merkusiwati, N. K. L. A. (2015). Pengaruh time budget pressure, risiko kesalahan audit dan masa perikatan audit terhadap kualitas audit. E-Jurnal Akuntansi, 11(1), 211-219. Retrieved from https://ojs.unud.ac.id/index.php/Akuntansi/article/view/10517
Purwaningsih, S. (2018). Pengaruh skeptisisme profesional, batasan waktu audit, kode etik profesi akuntan publik dan kompetensi auditor terhadap kualitas audit (studi kasus pada kantor akuntan publik di Tangerang dan Tangerang Selatan). Jurnal Profita, 11(3), 513–535. https://doi.org/10.22441/profita.2018.v11.03.010
Restuningdiah, N. & Indriantoro, N., (2000). Pengaruh partisipasi terhadap kepuasan pemakai dalam pengembangan sistem informasi dengan kompleksitas. Jurnal Riset Akuntansi Indonesia, 3(2), 119-133. http://doi.org/10.33312/ijar.41
Robbins, S. P. & Judge, T.A. (2012). Perilaku organisasi. Jakarta: Salemba Empat
Shneyder, D. (2020). Auditing goes remote. Accounting today. Retrieved from http://www.accountingtoday.com/opinion/auditing-goes-remote
Suryo, M. (2017). Pengaruh time budget pressure dan risiko audit terhadap kualitas audit (survey pada auditor di kantor akuntan publik di Bandung). Jurnal Riset Akuntansi dan Keuangan, 5(1), 1325-1336. https://doi.org/10.17509/jrak.v5i1.6757
Teeter, R. A., Alles, M. G., & Vasarhelyi, M. A. (2010). The remote audit. Journal of Emerging Technologies in Accounting, 7(1), 73–88. https://doi.org/10.2308/jeta.2010.7.1.73
Tsiac, K. (2020) Remote auditing comes to forefront during pandemic. Journal of Accountancy, 299(4). Retrieved from https://www.journalofaccountancy.com/news/2020/mar/remote-auditing-during-coronavirus-pandemic.html
Tuanakotta, T.M. (2014). Audit berbasis ISA (International Standards on Auditing). Salemba Empat: Jakarta.
Vroom, V. H. (1967). Work and motivation. New York: John Wiley & Sons, Inc.
Wicaksono, D. H. (2021). Tantangan menjaga kualitas audit di masa pandemi covid-19. webinar komite profesi akuntan publik. Jakarta. Retrieved from https://kpap.go.id/2021/03/berita-kpap/tantangan-menjaga-kualitas-audit-di-masa-pandemi-covid-19/
Zahier, R. H. I., Amin, M., & Junaidi. (2020). Pengaruh kompleksitas audit, tekanan anggaran waktu dan pengalaman auditor terhadap kualitas hasil audit. Jurnal Ilmiah Riset Akuntansi, 9(09). 128 -145. Retrieved from https://jim.unisma.ac.id/index.php/jra/article/view/8518