Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Amkop Management Accounting Review (AMAR)
F, Dewi Diah
Unknown Affiliation
Humanities Economics, Econometrics & Finance Social Sciences

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

Found 1 Documents
Search

 1 
How Time Budget Pressure, Competence, and Independence Affect Audit Quality Through Professional Skepticism ? Diana, Nur; Maslichah, Maslichah; Adhikara, MF. Arrozi; F, Dewi Diah
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3512

Abstract

This research uses the sustained time restriction as a tool for professional skepticism and looks at how auditor independence and competence affect auditing. SEM AMOS analysis and a survey of 113 auditors in Malang Raya revealed that autonomous work and auditor competence had a substantial influence on skepticism. Better auditing was accomplished, nevertheless. The continuum between competent performance and audit quality is preserved by professional skepticism. The quality and skepticism of audits are not significantly impacted by time constraints. The findings imply that extrinsic limitations like time limits are less significant than the auditor's inner qualities, such as competence, proficiency, and skepticism. The investigation of audit practice illumination, auditor skepticism clarification, and profitability skepticism is still on going.
Co-Authors Maslichah, Maslichah MF. Arrozi Adhikara Nur Diana