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All Journal JURNAL AKUNTANSI DAN AUDITING Journal The Winners Journal of Economics, Business, & Accountancy Ventura Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi Dinasti International Journal of Digital Business Management BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Formosa Journal of Science and Technology (FJST) Journal Research of Social Science, Economics, and Management Journal of Social Science Jurnal Penelitian Pendidikan Indonesia
Ratna Mappanyukki
Universitas Mercu Buana
Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Public Health Social Sciences Other

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Journal : Formosa Journal of Science and Technology (FJST)

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Does Time Budget Pressure Moderate the Determinant Factor of Audit Quality? Meisyarah, Wijdania; Mappanyukki, Ratna
Formosa Journal of Science and Technology Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v3i7.10152

Abstract

The objective of this study is to empirically analyze the impact of work-life balance, turnover intention, and workload on audit quality. Additionally, the study aims to examine the moderating effect of time budget pressure on the relationship between work-life balance, turnover intention, workload, and audit quality. The research population comprised 81 active Public Accounting Firms based in South Jakarta. The sample consisted of 159 auditors selected through simple random sampling. Statistical analysis was conducted using Smart PLS version 4.1.0.0. The findings of the study are as follows: (1) Work-life balance positively impacts audit quality. (2) Turnover intention negatively impacts audit quality. (3) Workload positively impacts audit quality. (4) Time budget pressure does not moderate the relationship between work-life balance and audit quality. (5) Time budget pressure does not moderate the relationship between turnover intention and audit quality. (6) Time budget pressure does not moderate the relationship between workload and audit quality. This research suggests that future studies could explore other moderating variables besides time budget pressure. Additionally, auditors and Public Accounting Firms can utilize these findings to implement work-life balance strategies, manage turnover rates, and enhance skills to manage workload effectively.
Co-Authors Ani Susilowati Dewi Indriyani, Dewi Eny, Nur Fitra Hakiki Kristiyanto Bayu Saputro Lisiani Lisiani Meisyarah, Wijdania Mutia Sari Muti’ah Muti’ah Nur Azizah Nur Eny Safitri, Vita Intan Saputro, Kristiyanto Bayu Sulistyono, Henry