The Effect of Competence, Time Budget Pressure, Integrity, Professional Skepticism of Auditors, on Audit Quality with Workload as a Moderation Variable in Detecting Fraud (A conceptual framework of research)
Abstract
Audit quality refers to the likelihood and realism of the auditor's identification and reporting of fraud in the accounting system, as well as the extent to which such findings or fraud are reported in the audit report, and the quality of the financial statements is highly expected and reliable. This study aims to develop a research model on fraud on the Effect of Competence, Time Budget Pressure, Integrity, Professional Skepticism of Auditors, on Audit Quality with Workload as a Moderation Variable in Detecting Fraud. This research uses a conceptual model, which analyzes and observes all information relevant to the research topic. The conceptual structure of the study includes a combination of researchers and previous studies of current phenomena. The conceptual model of this research is expected to be a new idea used by government agencies, especially to improve audit quality, to prevent potential fraud.
References
Basuki, M. F. A., & Sunaryo, K. (2020). Pengaruh Independensi, Pengalaman, Kompetensi, Gaya Kepemimpinan, Dan Beban Kerja Auditor Terhadap Skeptisme Profesional Auditor. Jurnal Ekonomi, Bisnis, Dan Akuntansi, 22(3), 319–332. https://doi.org/10.32424/jeba.v22i3.1641
Bhat, A. ,. (2018, May 1). Conceptual Research: Definition, Framework, Example, and Advantages,
BPK RI. (2019). Pemeriksaan BPK Harus Mengikuti Prosedur Untuk Menjamin Kualitas Hasil Pemeriksaan. https://www.bpk.go.id/news/pemeriksaan-bpk-harus-mengikuti-prosedur-untuk-menjamin-kualitas-hasil-pemeriksaan
Cheng, Y., Haynes, C. M., & Yu, M. D. (2021). The effect of engagement partner workload on audit quality. Managerial Auditing Journal, 36(8), 1068–1091. https://doi.org/10.1108/MAJ-04-2020-2635
Cisadani, S. F., & Wijaya, A. (2022). Pengaruh skeptisme profesional dan kompetensi auditor terhadap kualitas audit jarak jauh pada masa pandemi Covid-19 pada kantor Akuntan Publik di Bandung. Owner, 6(4), 3424–3432. https://doi.org/10.33395/owner.v6i4.1143
Cita Dewi, A. A., & Ramantha, I. W. (2019). Pengaruh Profesionalisme dan Time Budget Pressure Pada Kualitas Audit Dengan Fee Audit Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi, 563. https://doi.org/10.24843/eja.2019.v26.i01.p21
Corebima A Kopong Yohanes, & Populis.id. (2022). Diduga Terima Suap dari Bupati Bogor, Empat Pegawai BPK Langsung Dinonaktifkan. Https.Populis.Id. https://populis.id/read19710/diduga-terima-suap-dari-bupati-bogor-empat-pegawai-bpk-langsung-dinonaktifkan?page=1
Dewi, I. G. A. R. P., & Jayanti, L. G. P. S. E. (2021). Pengaruh Tekanan Anggaran Waktu Pada Stress Kerja Dan Dampaknya Terhadap Perilaku Reduksi Kualitas Audit. KRISNA: Kumpulan Riset Akuntansi, 13(1), 25–30. https://doi.org/10.22225/kr.13.1.2021.25-30
Firmansyah, F., Sarwani, S., & Safrida, L. (2020). Pengaruh Kompetensi, Objektivitas, Etika, Integritas, dan Time Budget Pressure terhadap Kualitas Pemeriksaan pada BPK Perwakilan Kalimantan Timur. Organum: Jurnal Saintifik Manajemen Dan Akuntansi, 3(2), 109–121. https://doi.org/10.35138/organum.v3i2.112
Hasina, A., & Fitri, F. A. (2019). Pengaruh Beban Kerja, Motivasi, Dan Integritas Terhadap Kualitas Audit (Studi Pada Inspektorat Kabupaten Aceh Besar, Aceh Barat Daya, Dan Kota Banda Aceh). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 4(4), 694–703. https://doi.org/10.24815/jimeka.v4i4.15339
Junitra, R., & Lastanti, H. S. (2022). Pengaruh Independensi, Kompetensi Dan Tekanan Waktu Terhadap Kualitas Audit Dengan Skeptisme Profesional Sebagai Pemodersi. Jurnal Ekonomi Trisakti, 2(2), 1551–1560. https://doi.org/10.25105/jet.v2i2.15017
Kamil, K., & Fathonah, N. (2020). The Effect of Independence, Integrity, Professionalism, and Professional Skepticism on the Accuracy of Giving Audit Opinion (The Case of Audit Board of the Republic of Indonesia). https://doi.org/10.2991/aebmr.k.200309.002
Larasati, D., & Puspitasari, W. (2019). Pengaruh Pengalaman, Independensi, Skeptisisme Profesional Auditor, Penerapan Etika, Dan Beban Kerja Terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan. Jurnal Akuntansi Trisakti, 6(1), 31–42. https://doi.org/10.25105/jat.v6i1.4845
Mamahit, A. I., & Urumsah, D. (2018). The Comprehensive Model of Whistle-Blowing, Forensic Audit, Audit Investigation, and Fraud Detection. Journal of Accounting and Strategic Finance, 1(2), 153–162. https://doi.org/10.33005/jasf.v1i2.43
Mardijuwono, A. W., & Subianto, C. (2018). Independence, professionalism, professional skepticism: The relation toward the resulted audit quality. Asian Journal of Accounting Research, 3(1), 61–71. https://doi.org/10.1108/AJAR-06-2018-0009
Meidawati, N., & Assidiqi, A. (2019). Jurnal Akuntansi dan Auditing Indonesia The influences of audit fees, competence, independence, auditor ethics, and time budget pressure on audit quality. Jurnal Akuntansi Dan Auditing Indonesia, 23(2). https://doi.org/10.20885/jaai.vol23
Mulyani, S. D., & Munthe, J. O. (2019). Pengaruh Skeptisme Profesional, Pengalaman Kerja, Audit Fee Dan Independensi Terhadap Kualitas Audit Pada Kap Di Dki Jakarta. Jurnal Akuntansi Trisakti, 5(2), 151–170. https://doi.org/10.25105/jat.v5i2.5229
Muslim, M., Nurwanah, A., Sari, R., & Arsyad, M. (2020). Pengaruh Pengalaman Kerja, Independensi, Integritas, Kompetensi Dan Etika Auditor Kualitas Audit. Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi), 8(2), 100–112. https://doi.org/10.31102/equilibrium.8.2.100-112
Pelu, M. F. A., Muslim, & Nurfadilah. (2020). Pengaruh Kompetensi, Skeptisme Profesional Auditor Dan Tekanan Anggaran Waktu Terhadap Pelaksanaan Audit Investigasi. Ekonomika, 4(1), 36–45.
Peraturan BPK Nomor 1 Tahun 2017. (n.d.).
Prabowo, D. D. B., & Suhartini, D. (2021). The Effect of Independence and Integrity on Audit Quality: Is There A Moderating Role for E-Audit? Journal of Economics, Business, & Accountancy Ventura, 23(3). https://doi.org/10.14414/jebav.v23i3.2348
PRESIDEN REPUBLIK INDONESIA. (n.d.).
Purba, S. F., & Nuryatno, M. (2019). Kecerdasan Emosional Sebagai Pemoderasi Pengaruh Skeptisme Profesional, Independensi, Time Pressure, Locus Of Control, Terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan. Jurnal Akuntansi Trisakti, 6(2), 325–344. https://doi.org/10.25105/jat.v6i2.5495
Riyandari, P. K., Dewa, I., & Badera, N. (2017). Pengalaman Auditor Sebagai Pemoderasi Pengaruh Time Budget Pressure Dan Kompleksitas Audit Pada Kualitas Audit (Vol. 19).
Said, L. L., & Munandar, A. (2018).The Influence Of Auditor’s Professional Skepticim And Competence On Fraud Detection: The Role Of Time Budget Pressure. Jurnal Akuntansi Dan Keuangan Indonesia, 15(1), 104–120. https://doi.org/10.21002/jaki.2018.06
Sari, S. P., Sudarma, M., & Andayani, W. (2021). The effect of auditors’ competence and moral reasoning towards audit quality with audit time budget as moderating. International Journal of Research in Business and Social Science (2147- 4478), 10(6), 205–212. https://doi.org/10.20525/ijrbs.v10i6.1339
Suryanto, R., Indriyani, Y., & Sofyani, H. (2017). Determinan Kemampuan Auditor dalam Mendeteksi Kecurangan. Jurnal Akuntansi Dan Investasi, 18(1). https://doi.org/10.18196/jai.18163
Yaumi, S. (2021). Pengaruh Kompetensi, Independensi Dan Integritas Terhadap Kualitas Audit Dalam Pengawasan Keuangan Daerah (Inspektorat Pemkab Lamongan) (The Effect Of Competency, Independence, And Integrity On Audit Quality In Regional Financial Supervision Inspectorate. 22(1), 88–106.
Yuanita, S. R. (2018). Pengaruh Pengalaman, Skeptisme Profesional, Tekanan Waktu Dan Beban Kerja Auditor Terhadap Deteksi Fraud. Jurnal Ilmu Dan Riset Akuntansi, 7(4), 1–22.