Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Journal of Accounting Research, Organization and Economics (JAROE)
Manatap Berliana Lumban Gaol
Faculty of Economics, HKBP Nommensen University, Medan, Indonesia
Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Influence of Audit Time Budget Pressure on Reduced Audit Quality Behavior Manatap Berliana Lumban Gaol
Journal of Accounting Research, Organization and Economics Vol 1, No 1 (2018): JAROE, Vol.1 No.1 August 2018
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (341.432 KB) | DOI: 10.24815/jaroe.v1i1.11032

Abstract

Objective – The purpose of this study is to examine the effect of audit time budget pressure on audit quality reduction behavior conducted by auditors in Indonesia.Design/methodology – 240 respondents for current study where auditors in Indonesia served as the sample. Multivariate technique was deployed to data analysis using AMOS - structural equation modeling. Results – The results of this study indicate that the audit quality reduction behavior occurs  in the audit assignment practices and this is becoming a concern in audit profession. Research finding statistically highlighted that there is a positive and significant relationship between time budget pressure and audit quality reduction behavior. Keywords Audit Quality, Time budget pressure, Reduce Audit Quality Behavior
Co-Authors