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Ni Putu Ayu Nikita Sari Wulan
Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Pengaruh Skeptisisme Profesional, Due Professional Care, dan Tekanan Anggaran Waktu pada Kualitas Audit Ni Putu Ayu Nikita Sari Wulan; I Ketut Budiartha
E-Jurnal Akuntansi Vol 30 No 3 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i03.p06

Abstract

Audit quality is one important aspect, because quality audit will reflect the actual conditions on the field. This research is to give the empirical fact of the effect of professional skepticism, due professional care, and time budget pressure on quality audit. The research is taking place at the BPK RI Perwakilan Provinsi Bali. The quantity of the sample is 52 auditors, using of non probability sampling method with the sampling sapurated technique. Questioner technique from the survey method used to collects the datas. Analisys technique that used in this research is multiple linear regression analisys technique. The result of the research showed that the professional skepticism and due professional care significantly give positive effects to the quality audit, meanwhile time budget pressure significantly give negative effects to the quality audit. Keywords: Professional Skepticism; Due Professional Care; Time Budget Pressure; Quality Audit.
ESQ Pemoderasi Pengaruh Faktor Internal pada Perilaku Disfungsional Auditor Ni Putu Ayu Nikita Sari Wulan
E-Jurnal Akuntansi Vol 34 No 1 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i01.p15

Abstract

This research aims to provide empirical evidence of the influence of Machiavellian traits and experience on auditors' dysfunctional behavior with ESQ (Emotional Spiritual Quotient) as a moderator. The population of this research is 866 auditors who work at Public Accounting Firms in the Provinces of Bali and East Java. The sample was determined using a purposive sampling technique with data collection using a questionnaire technique. The data analysis used is Partial Least Square (PLS). PLS is a Structural Equation Modeling (SEM) model which is based on components or variants. The research results prove that Machiavellian traits have a positive effect on auditors' dysfunctional behavior, but experience has no effect on auditors' dysfunctional behavior. This research also proves that ESQ is able to weaken the influence of Machiavellian traits on auditors' dysfunctional behavior, but ESQ is unable to moderate the influence of experience on auditors' dysfunctional behavior. The results of this research support attribution theory and the theory of attitude change. Keywords: Machiavellian Characteristic; Experience; Dysfunctional Auditor Behavior; ESQ
Co-Authors K. Budiartha