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All Journal Diponegoro Journal of Accounting
Frank Gruben
Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance

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THE EFFECT OF TIME BUDGET PRESSURE AND DYSFUNCTIONAL AUDITOR BEHAVIOR ON AUDIT QUALITY: A CASE STUDY IN AN AUDIT FIRM IN INDONESIA Gemintia Padma Asriningpuri; Frank Gruben
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Purpose The aim of this research is to examine the effect of dysfunctional auditor behaviour on audit quality under time budget pressure. This research also investigates the relationship between dysfunctional auditor behaviour and time budget pressure.Design/ methodology/approach This research was conducted by doing structured interviews with 4 auditors at Chris Hermawan Public Accountant Firm, which located in Bandung, Indonesia.Findings The results explain that time budget pressure has impacts on dysfunctional audit behaviour, such as premature sign-offs, the lack of audit procedure, and gathering insufficient evidence. Pressure (time budget) is the condition that has both positive and negative effects on individual behaviour. Pressure may cause people to act dysfunctionally or motivate them to give their best even though their work requires a lot of energy and effort to solve problems. However, if the individual suffers any excessive pressure, it will decrease their job performance, such as dysfunctional behaviours. These results also indicate that dysfunctional audit behaviour has an adverse effect on audit quality. The increase in dysfunctional behaviour will reduce the auditor's ability to identify material misstatement in the financial statement. Therefore, dysfunctional audit behaviour can reduce audit quality that has an impact on the auditing profession. This research also offered recommendations for the audit firm to reduce the time budget pressure, dysfunctional auditor behavior, and poor audit quality.
THE INFLUENCE OF AUDIT TENURE AND AUDIT ROTATION TO THE AUDIT QUALITY: THE CASE OF INDONESIA Akifan Abi Rafdi; Frank Gruben
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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This research objective is to examine the influence of audit tenure and audit rotation on audit quality. Audit quality is measured using a dummy variable with the option of either audited by big-4 audit firm or non-big-4 audit firm. Audit tenure is measured by the number of years an auditor has a partnership with the same client. Audit rotation is measured using a dummy variable with the option of either a company have an audit rotation or not. The population in this research consist of all manufacturing companies that are listed on IDX in the period of 2018-2020. This research is using a purposive sampling method which means that there are several requirements for a sample to be included. The final number of samples are 153. Logistic regression model is used to analyze the data. The result of this research shows that audit tenure has a negative effect towards audit quality, meanwhile audit rotation doesn’t have any significant influence towards audit quality.
EFFECTS OF ACCOUNTING TOOLS ON SOCIAL AND ENVIRONMENTAL ACCOUNTING Tan Oscario Archie Kristandy; Frank Gruben
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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The purpose of this paper is to analyze and evaluate how True Value and Social Value methodologies affect the company's performance, which aims to measure in financial terms the value firms make or decrease for social and environmental reasons. True Value and Social Value methodology to scrutinise social and environmental externalities and their potential effect on future earnings the consequence that management action may result in more positive social and environmental impacts may easily become a by-product of risk management rather than an objective.
Co-Authors Akifan Abi Rafdi Gemintia Padma Asriningpuri Tan Oscario Archie Kristandy