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All Journal Jurnal Manajemen Pelayanan Publik Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan)
Ismail, Muhammad Taofik
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Transportation

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The Influence of Audit Procedures, Audit Fees, Time Budget Pressure, and Auditor Skepticism on Audit Quality: A Case Study during the Covid -19 Pandemic in Public Service Management Agusiady, Raden Ricky; Ismail, Muhammad Taofik; Avianty, R. Rita
Jurnal Manajemen Pelayanan Publik Vol 8, No 3 (2024): Jurnal Manajemen Pelayanan Publik
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jmpp.v8i3.56329

Abstract

This study investigates the effects of audit processes, audit fees, time budget pressure, and auditor skepticism on audit quality in the context of public service administration during the COVID-19 pandemic. Employing a descriptive associative approach, this research uses a questionnaire for primary data collection, complemented by path analysis as the statistical method. Data sources include primary data from survey responses and secondary data from books, journals, and other scholarly sources. The study focuses on 41 Public Accounting Firms (KAP) in Bandung area, with a sample of 37 respondents as the unit of analysis. Results will be interpreted through path analysis. The research reveals that the audit situation during the COVID-19 pandemic acts as a linking variable between the independent variables (audit processes, audit fees, time budget pressure, and auditor skepticism) and audit quality. This study emphasizes the critical role of auditor professionalism and skepticism in maintaining the reliability of audit results under crisis conditions. By enhancing understanding of audit dynamics during the pandemic and strengthening auditor capabilities to manage external pressures, this study aims to improve transparency and accountability in the public service sector.
PENGARUH EFIKASI DIRI, SKEPTISISME PROFESSIONAL DAN FEE AUDIT TERHADAP KUALITAS AUDIT (STUDI DI KAP KOTA BANDUNG) Ruseka, Fahmi Damarjati; Ismail, Muhammad Taofik; Handayani, Wuri; Hidayat, Syarief
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 9 No 1 (2024): Oktober
Publisher : Universitas Sangga Buana

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Abstract

The number of cases that befell accounting firm in Indonesia caused by the poor quality of the audit report results have an impact on the loss of public confidence in the results provided by the accounting firm. This study was conducted to determine the variables of self-efficacy, professional skepticism and audit fees on the quality of audits conducted at Accounting Firm in Bandung. The population in this study were 155 people from 9 Public Accounting Firms with stratified sampling technique. The results show that the variables of self-efficacy, professional skepticism and audit fees have an effect on audit quality at Accounting Firm in Bandung City.
Co-Authors Avianty, R. Rita Ricky Agusiady Ruseka, Fahmi Damarjati Syarief Hidayat Wuri Handayani