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Ira Septriana
Universitas Dian Nuswantoro, Semarang, Indonesia
Humanities Economics, Econometrics & Finance Social Sciences

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The Effect of Independence, Competence, and Time Pressure on Audit Quality with Professional Skepticism as a Moderating Variable in Semarang City Public Accounting Firms : Case Study of the Implementation of SIKADEKA in the 2024 Election Vioneta Cattravelly Pandji; Ngurah Pandji Mertha Agung Durya; Ira Septriana; Dwiarso Utomo; Retno Indah Hernawati; Enny Susilowati Mardjono
Journal Management & Economics Review (JUMPER) Vol. 3 No. 10. 1 (2026): Special Issue: Call For Paper JUMPER
Publisher : Malaqbi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v3i10. 1.1260

Abstract

This study aims to determine the influence of independence, competence, and time pressure on audit quality, with professional skepticism as a moderating variable, in a case study of the implementation of SIKADEKA for campaign fund audits at a public accounting firm in Semarang. The study involved 50 auditors in the campaign fund audit process using a saturated sampling technique, in which all available members of the population were used as respondents. The study employed classical assumption tests and multiple linear regression analysis. The results presented in the original study indicate that independence and competence do not have a significant effect on audit quality, whereas time pressure has an effect on audit quality. The moderation analysis indicates that professional skepticism does not moderate the effects of independence and competence on audit quality, while professional skepticism moderates the effect of time pressure on audit quality.
Co-Authors Dwiarso Utomo Enny Susilowati Mardjono Ngurah Pandji Mertha Agung Durya Retno Indah Hernawati Vioneta Cattravelly Pandji