Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Keuangan
Andi Ina Yustina
Accounting Department, President University Jababeka Education Park, Jl. Ki Hajar Dewantara, Jababeka, Cikarang, Bekasi 17550, Indonesia
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
The Negative Effect of Time Budget Pressure to Auditor Independence and Professional Skepticism Andi Ina Yustina; Stephanie Angelica Gonadi
Jurnal Akuntansi dan Keuangan Vol. 21 No. 1 (2019): MAY 2019
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.592 KB) | DOI: 10.9744/jak.21.1.38-48

Abstract

This research examines whether time budget pressure affect professional scepticism and if so, whether the affect is mediated by auditor independency. A web-based survey is used in deploying and delivering questionnaires to 163 auditors from big four and non-big four in Jakarta. The result shows that auditor independency (AI) is partially mediated the relationship between time budget pressure (TBP) and professional scepticism (PS). Which means, external auditor in Jakarta who experiencing high time pressure will tend to decrease their independency and resulted a low scepticism. Seeing this result, this study suggests by increasing number of audit team member, set the number of minimum supporting evidence and having supervisor to monitor auditor’s job, will help to minimize the negative effect of time pressure.
Co-Authors Stephanie Angelica Gonadi