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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Kajian Akuntansi Jurnal Penjaminan Mutu SOSHUM : Jurnal Sosial dan Humaniora [Journal of Social Sciences and Humanities] GUNA WIDYA: JURNAL PENDIDIKAN HINDU Journal of Applied Sciences in Accounting, Finance, and Tax Madaniya Journal of Applied Sciences in Accounting, Finance, and Tax Jurnal Penjaminan Mutu Guna Widya : Jurnal Pendidikan Hindu Blantika : Multidisciplinary Journal Advances In Social Humanities Research IJoEd: Indonesian Journal on Education E-JURNAL AKUNTANSI
Ketut Nurhayanti
Politeknik Negeri Bali
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Journal : Journal of Applied Sciences in Accounting, Finance, and Tax

 1 
Analysis of Audit Planning on Financial Report Based on Time Pressure Perspective at Public Accountant of Budhananda Munidewi (Case Study at KM Institution) IGA Kameswari; N M W D Pratiwi; K Nurhayanti
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 2 No 2 (2019): October 2019
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v2i2.1552

Abstract

This research aims to analyze the conformity of financial statement audit planning based on a time pressure perspective. This research using financial statement audit planning design of Budhananda Munidewi Public Accountant Office in this case is quality control system. Data collection methods used were questionnaires, observations, interviews, and documentation techniques. The analysis technique in this research is qualitative descriptive analysis. The results of this research show that (1) the results of comparing working hours of normal time with working hours which are under time pressure say that there is a reduction in working hours taken by the auditor in completing the audit assignments which were 184 working hours to 128 working hours. (2) the comparison of the design of financial report audit planning based on the perspective of time pressure is said that there is an audit plan that is not implemented such as an audit engagement letter is not made, an audit proposal is not made so that the audit strategy is not used, and the determination of audit risk and initial materiality is not done.
The Effects of Task Complexity, Professional Auditor Skepticism, and Motivation of Auditors Against Quality of Audit on Public Accountants in Bali I K Haryana; I B A Yasa; K Nurhayanti
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 2 No 1 (2019): April 2019
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v2i1.1286

Abstract

Audit quality is the probability of an auditor in finding violations and reporting an error or misappropriation that Occurs in the client's accounting system. Quality is influenced by various factors, while the factors used in this study to PROVE the effect on audit quality include the complexity of tasks, Skepticism of professional auditors, and auditors motivation. The purpose of this study is to Determine the effect of task complexity, Skepticism of professional auditors and auditors on audit quality motivation at KAP in Bali. Population in this research is all Public Accounting Firm Bali exist in the which have been registered in the directory of Certified 2017. Sampling method in this research use or saturated sample census method. The number of respondents used was 71 respondents. The hypothesis was tested with a significance level of 5% (percent) using Partial Least Square (PLS) through the SmartPLS 3.0 application. The results Showed that the complexity of tasks, professional Skepticism of auditors and auditors motivation have a significant effect on audit quality.
Co-Authors Anak Agung Gek Sri Bawani Astri Pramitari, I Gusti Ayu Atmaja, I Gusti Ngurah Bagus Putra Wibawa I B A Yasa I G A Astri Pramitari I Gusti Ayu Astri Pramitari I Gusti Ayu Astri Pramitari I K Haryana I Ketut Suwintana I Komang Wiratama I Made Agus Putrayasa I Made Budiada I Nyoman Darmayasa I Nyoman Darmayasa, I Nyoman I. G. A. Oka Sudiadnyani I. G. Putu Mastawan Eka Putra I.G.A Astri Pramitari IGA Kameswari Jeni Susanti Kadek Nita Sumiari Mantra Suarjana, Anak Agung Gde Muliati, Ni Kadek N M W D Pratiwi Ni Luh Putu Normadewi Abdi Pradnyani Ni Made Wirasyanti Dwi Pratiwi Ni Nyoman Yintayani Normandewi Abdi Nyoman Angga Pradipa Putra, Anggara Putu Dharma Putu Adi Suprapto Putu Rany Wedasuari Sugiarka, I Gede Sukancajaya, I Made Utama, I Komang Sudharka Wibawa, Bagus Putra