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All Journal Jurnal Teknik ITS Jurnal JSIKA Scientific Journal of Reflection : Economic, Accounting, Management and Business Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Economics, Business, and Entrepreneurship (IJEBE) Jurnal Sistem Informasi Universitas Dinamika Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Media Riset Bisnis Ekonomi Sains dan Terapan
Agus Hendrawan
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences Other

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The Influence of Competence, Time Budget Pressure, Professionalism, and Work Experience on Audit Quality: An Empirical Study at Public Accounting Firms in South Jakarta Pramudyaning Sari, Sophie; Hendrawan, Agus
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i3.4729

Abstract

The purpose of this study is to examine the influence of competence, time budget pressure, professionalism, and work experience on the audit quality produced by auditors. The research was conducted at Public Accounting Firms (KAP) located in South Jakarta. Using a quantitative approach, data were collected through questionnaires distributed to auditors working at Public Accounting Firms listed in the IAPI public accounting firm directory for the year 2025, using a purposive sampling technique. The data were analyzed using multiple linear regression with the assistance of SPSS version 30. The results indicate that competence, professionalism, and work experience have a positive and significant effect on audit quality, while time budget pressure has a negative effect. These findings suggest that improving auditors’ competence, professionalism, and experience can enhance audit quality, whereas excessive time pressure may reduce it.
Pengaruh Struktur Corporate Governance, Audit Tenure, dan Spesialisasi Industri Auditor Terhadap Integritas Laporan Keuangan Triwidianto, Triwidianto; Hendrawan, Agus
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 9 No 1 (2025): Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis
Publisher : LPPM STIE KRAKATAU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v9i1.198

Abstract

Integritas laporan keuangan di Kantor Akuntan Publik (KAP) yang berbasis di Jakarta Selatan menjadi fokus penelitian ini. Variabel yang diminati meliputi keahlian industri auditor, masa kerja audit, dan struktur tata kelola perusahaan. Penelitian ini bertujuan untuk menawarkan sudut pandang yang unik dengan mempelajari auditor di kantor akuntan publik. Berbeda dengan penelitian sebelumnya yang sebagian besar berfokus pada perusahaan publik, penelitian ini menawarkan wawasan langsung tentang proses audit dan pertimbangan etika. Seratus auditor disurvei menggunakan kuesioner. Teknik yang digunakan adalah analisis regresi linier berganda dengan uji asumsi klasik, yang meliputi uji heteroskedastisitas, multikolinearitas, dan normalitas. Integritas laporan keuangan dipengaruhi secara positif dan signifikan oleh struktur tata kelola perusahaan dan spesialisasi sektor, sedangkan masa kerja audit tidak berpengaruh. Secara terkoordinasi, kredibilitas laporan keuangan dipengaruhi oleh ketiga variabel independen. Tata kelola perusahaan yang kuat dan pengetahuan audit di industri tertentu ditekankan dalam penelitian ini, yang memberikan kredibilitas pada teori keagenan. Laporan ini menawarkan rekomendasi praktis untuk meningkatkan kualitas audit dan transparansi keuangan di negara berkembang. Keunikannya terletak pada fokus empirisnya pada praktisi audit dalam konteks regional.
PENGARUH FINANCIAL DISTRESS, CORPORATE GOVERNANCE DAN KONSERVATISME AKUNTANSI TERHADAP TAX AVOIDANCE Hendrawan, Agus; Sariyati, Sariyati
Media Riset Bisnis Ekonomi Sains dan Terapan Vol 2, No 1 (2024): Media Riset Bisnis Ekonomi Sains dan Terapan
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbest.v2i1.135

Abstract

This study aims to see the effect of financial distress, board size, institutional share ownership, and accounting conservatism on tax avoidance. The type of data in this study is secondary data with a population of all manufacturing sector consumer good industry companies listed on the Indonesia Stock Exchange in 2018-2021. The sampling technique used purposive sampling in which 26 companies were selected with 4 years of research so that there were 104 observational data. Statistical testing in this study used multiple linear regression analysis. The results of the study concluded that financial distress has a negative and significant effect on tax avoidance. The size of the board of commissioners has a positive and insignificant effect on tax avoidance. Institutional share ownership has a negative and significant effect on tax avoidance. Accounting conservatism has a negative and insignificant effect on tax avoidance. The variables of financial distress, board size, institutional share ownership, and accounting conservatism have a simultaneous effect on tax avoidance.
PENGARUH SELF EFFICACY, INDEPENDENSI DAN TEKANAN ANGGARAN WAKTU TERHADAP AUDIT JUDGMENT Hendrawan, Agus; Dirmawan, Muhamad Reza
Media Riset Bisnis Ekonomi Sains dan Terapan Vol 1, No 4 (2023): Media Riset Bisnis Ekonomi Sains dan Terapan
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbest.v1i4.114

Abstract

This study aims to determine the effect of Self Efficay, Independence and Time Budget Pressure on Audit Judgment. this research is included in the type of quantitative research using primary data with a survey method in the form of distributing questionnaires to public accounting firms in the South Jakarta area. The sampling technique used was non-probability sampling. This research data testing was processed using SMART-PLS version 4.0 as a data analysis tool. The results of this study indicate that (1) self efficacy has a positive and significant effect on audit judgment, (2) independence has a positive and significant effect on audit judgment, (3) time budget pressure has a positive and significant effect on audit judgment, (4) self efficacy, independence and time budget pressure together have a positive and significant effect on audit judgment.Keywords : Self Efficacy, Independence, Time Budget Pressure, and Audit Judgment
Co-Authors Abdullah, Mu'ammar Dirmawan, Muhamad Reza Jeanny Mareta Daud Lestari, Winda Maya Legisa Nadia Handayani Pantjawati Sudarmaningtyas Pramudyaning Sari, Sophie Retno Auli Sariyati, Sariyati Sri Suhandiah Triwidianto, Triwidianto Zulmaizar, Muhammad