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Pengaruh Penerapan E-Audit dan Etika Auditor terhadap Kualitas Audit dengan Time Budget Pressure sebagai Pemoderasi

Year: 2024

Type: article

Abstract: This study aims to examine and analyze the impact of e-audit implementation and auditor ethics on audit quality, with time budget pressure as a moderator. The research sample consists of auditors working at public accounting firms (KAP) in the Jakarta area. The sampling method employed was purposive sampling, yielding 110 respondents who completed a questionnaire distributed via Google Forms. The data collected were primary data analyzed using multiple linear regression. The research results show that the implementation of e-audit has a positive effect on audit quality. Meanwhile, auditor ethics and time budget pressure have a negative effect on audit quality. Time budget pressure has two different effects, namely worsening the positive effect of implementing e-audit on audit quality, but strengthening the positive effect of auditor ethics on audit quality.

Source: AKADEMIK Jurnal Mahasiswa Ekonomi & Bisnis

DOI: 10.37481/jmeb.v4i3.894

Authors: Tiara Victoria Priscilla, Regina Jansen Arsjah

Institution: Universitas Trisakti

Language: English

Topic: Corporate Governance and Financial Management

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W4402453878

FWCI: 0.698

Cites:

Cited by: 2

Related to: 10