Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara
2022: JTAKEN Vol. 8 No. 1 June 2022

The Effect of Skepticism, Time Pressure, and Remote Audit During the COVID-19 Pandemic on Audit Quality: A Study of Auditors’ Perception

Kristiyanto Bayu Saputro (BPK RI)
Ratna Mappanyukki (Unknown)

Article Info

Publish Date
28 Jun 2022

Abstract

This study aimed to determine the impact of professional skepticism, audit time pressure, and remote audit during the COVID-19 pandemic on audit quality and the effect of remote audits on the relationship between professional skepticism and audit quality. The study was conducted through a questionnaire survey to The Audit Board of The Republic of Indonesia (BPK RI) auditors and analyzed using Smart PLS quantitative analysis methods. The results showed that professional skepticism, audit time pressure, and remote audit affected audit quality. Meanwhile, the remote audit does not moderate the relationship between professional skepticism and audit quality, classified as predictor moderation.

Copyrights © 2022




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Full PDF
1154.772 KB
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara
Website

Abbrev

TAKEN

Publisher

Badan Pemeriksa Keuangan RI

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Tata Kelola & Akuntabilitas Keuangan Negara with registered number ISSN 2460-3937 (print), ISSN 2549-452X (online) is a scientific journal published by Directorate of Research and Development, The Audit Board of Republic of Indonesia (Badan Pemeriksa Keuangan RI). This journal was first ...