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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
I Dewa Nyoman Badera
Udayana University
Humanities Social Sciences

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ANALYSIS OF FACTORS AFFECTING AUDIT QUALITY: INDEPENDENCE, WORKLOAD, AUDIT FEE, AND AUDITOR EXPERIENCE AT PUBLIC ACCOUNTING FIRMS IN BALI Ni Nyoman Tria Nadyanti; I Dewa Nyoman Badera
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 12 (2025): SEPTEMBER
Publisher : Adisam Publisher

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Abstract

An analysis of the factors influencing audit quality is crucial to ensuring the integrity and reliability of financial statements. Audit quality is affected by several variables, including independence, workload, audit fee, and auditor experience. This study adopts a quantitative approach with an associative design, collecting data through questionnaires administered to 50 external auditors working at Public Accounting Firms (KAP) in Bali Province. Data were processed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method via SmartPLS version 4.0 software. The findings reveal that independence, workload, audit fee, and auditor experience have a positive and significant effect on audit quality. These results support the theoretical framework of attitude behavior theory and attribution theory, which explain how both internal and external factors of auditors influence the audit process and outcomes. The theoretical and practical contributions of this study are expected to serve as a basis for developing professional standards and improving audit quality in Public Accounting Firms, particularly in Bali.
Pengaruh Partisipasi Penganggaran dan Penekanan Anggaran Pada Senjangan Anggaran dengan Komitmen Organisasi dan Self Esteem sebagai Pemoderasi Dewi Kurniawati; I Dewa Nyoman Badera
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 16 No. 01 (2025): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v16i01.83895

Abstract

Penelitian ini dilakukan dengan maksud untuk mendapat bukti empiris terkait pengaruh partisipasi penganggaran dan penekanan anggaran pada senjangan anggaran pada 37 Organisasi Perangkat Daerah di Kabupaten Badung dengan komitmen organisasi dan self esteem sebagai pemoderasi. Sampel dipilih dengan menggunakan metode Purposive Sampling, dengan jumlah sampel sebanyak 79 orang. Data diperoleh melalui survei dengan cara membagikann kuesioner dan dianalisis menggunakan teknik analisis Moderated Regression Analysis. Berdasarkan hasil analisis, dinyatakan bahwa partisipasi penganggaran dan penekanan anggaran berpengaruh positif terhadap senjangan anggaran, komitmen organisasi dapat melemahkan pengaruh penekanan anggaran pada senjangan anggaran serta self esteem dapat melemahkan pengaruh partisipasi penganggaran pada senjangan anggaran. Hasil penelitian ini mendukung teori keagenan dan teori atribusi serta dapat dijadikan pertimbangan sebagai dasar dalam mengambil keputusan saat menyusun anggaran guna mengurangi potensi terjadinya slack anggaran.
Co-Authors Dewi Kurniawati Ni Nyoman Tria Nadyanti