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All Journal Owner : Riset dan Jurnal Akuntansi JOURNAL OF SCIENCE AND SOCIAL RESEARCH Community Engagement and Emergence Journal (CEEJ) REMIK : Riset dan E-Jurnal Manajemen Informatika Komputer BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Akuntansi Prima International Journal Of Economics Social And Technology Jurnal Audit dan Perpajakan
Teng, Sauh Hwee
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Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Pengaruh Work-Life Balance Dan Time Pressure Terhadap Kinerja Auditor Anggono, Anggono; Teng, Sauh Hwee; Nasution, Siti Aisyah; Irawan, Ari; Tarwiyah, Tarwiyah
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2470

Abstract

The problem to be investigated in this research is the declining trend in auditor performance at the HGZ Public Accounting Firm. This research aims to analyze the effect of work-life balance and time pressure on auditor performance at the HGZ Public Accounting Firm. The type of research conducted by researchers is ex post facto. HGZ Public Accounting Firm has 60 auditors in total, and the research sample in this study amounted to 51 auditors who were taken by simple random sampling through a lottery drawing. The data collection technique used to obtain data in this research was used in a questionnaire. The data analysis technique used in this research is multiple linear regression, which consists of outer model analysis for instrument validity and reliability and inner model analysis for testing research hypotheses. The results showed that work-life balance had a positive and significant effect on auditor performance, and time pressure had a positive and significant impact on auditor performance. This study concludes that applying work-life balance and high time pressure will improve auditor performance at the HGZ Public Accounting Firm. The research implication that can be given is that the HGZ Public Accounting firm continues to maintain the time pressure policy because this policy is good and updates the work-life balance policy so that auditor performance increases. Two suggestions can be given to future researchers: use comparative causal research in examining auditor performance and look for homogeneous respondents so that the research results can be widely generalized.
Pengaruh Kualitas Audit, Profitabilitas, Opini Audit, Dan Ukuran Perusahaan Terhadap Audit Delay Dengan Pajak Terutang Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Aurelia, Felicia; Beatrice, Angela; Teng, Sauh Hwee; Hantono, Hantono
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 6 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i6.9902

Abstract

This study aims to analyze the effect of audit quality, profitability, audit opinion, and company size on audit delay, with taxes payable as a moderating variable. The study population includes 14 companies in the pharmaceutical sub-sector during the period 2019-2024, and 8 companies were selected as samples using purposive sampling. Data analysis was conducted using moderation regression. The results show that only profitability has a significant effect on audit delay, while audit quality, audit opinion, company size, and taxes payable do not show a significant effect. Furthermore, the moderation test reveals that taxes payable only strengthen the effect of profitability on audit delay, but do not moderate the relationship between audit quality, audit opinion, and company size with audit delay.
Co-Authors Anggono Anggono, Anggono Ari Irawan Astuty, Fuji Aurelia, Felicia Banurea, Wina Marliana Beatrice, Angela Dini, Siti Hantono Hantono, Hantono Howard, Verlyn LIAM, WI Lubis, Dwi Ananda Nasution, Siti Aisyah Nazmi, Hendra Piter, Jhon Saputra, Ahmad Siagian, Yosie Mei Four Tami Simanjuntak, Charin Lorenia Juniarti Sinaga, Annisa Nauli Siregar, Melinda Siregar, Ratu Theofila Sisilia, Mariska Sitorus, Paskah Ria Solin, Yosefa Pebe Karina Tarwiyah, Tarwiyah