The Influences of Competence, Independence, Due Professional Care, and Time Budget toward Audit Quality: Psychological Condition As The Moderating Variables

Lusy, Lusy and Riduwan, Akhmad and Andayani, Andayani (2017) The Influences of Competence, Independence, Due Professional Care, and Time Budget toward Audit Quality: Psychological Condition As The Moderating Variables. IOSR Journal of Business and Management (IOSR-JBM), 19 (8 v 5). pp. 87-99. ISSN 2278-487X

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Abstract

This research proposed to measure the influences of competence, independence, due professional care, and time budget toward audit quality, using Physical Condition As The Moderating Variables. It is quantitative research, by use spreading questionnaire to the auditor working at Surabaya Public Accounting Firm. From the questionnaire using purpose sampling method, revealed 15 respondents who working as an auditor. Including as partner, manager, supervisor, auditor (senior-junior). Data analysis was done by validity and reliability test, classic test assumption, and hypothesis testing with multiple regression analysis to test the moderating variable. The results show that competence, independence, due professional care, and time budget have a positive effect on audit quality. This study shows that psychiatric conditions moderate positively influence competence, independence and time budget on audit quality, but do not moderate in due professional care to audit quality because an auditor who already has work experience is not affected by personal behavior in the form of emotions or problems Experienced. In a depressed time and unbalanced condition between the physical and psychological of an auditor, it makes the auditor will think carefully and thoroughly in the audit, so that the audit will produce a quality.

Item Type:	Article
Uncontrolled Keywords:	Independence, Due Professional Care, Time Budget, Physical Condition
Subjects:	H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi > Prodi Akuntansi
Depositing User:	Margareta Hulda Lusy
Date Deposited:	22 Jan 2020 07:12
Last Modified:	09 Mar 2021 11:14
URI:	http://repositori.ukdc.ac.id/id/eprint/93

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