Riswan, Riswan and Nurdiono, Nurdiono and Evana, Einde and Agrianti, Komalasari (2020) THE EFFECT OF AUDIT TENURE AND TIME BUDGET PRESSURE AGAINST AUDIT QUALITY WITH MODERATION OF PUBLIC ACCOUNTING OFFICES SIZE. International Journal of Advanced Science and Technology, 29 (2). pp. 2225-2244. ISSN 2005-4238 IJAST

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Official URL: http://sersc.org/journals/index.php/IJAST/article/...


This study aims to determine whether audit tenure and time budget pressure affect audit quality, and examines whether auditors of public accounting firms in Big Ten and Non Big Ten ranks have different perceptions and levels of compliance in structural models. The target population in this study is the Indonesian public accounting firm that works with professional business services firms of foreign public accounting firms (KAPA) or foreign audit organizations (OAA). The sampling technique uses purposive sampling method. The unit of analysis in this study is independent auditors or individuals who work in public accounting firms ranked Big Ten and Non Big Ten at all levels of the organizational hierarchy, namely junior, senior, supervisor, manager, and partner auditors. Sample criteria are independent auditors involved in carrying out general audit services for the company's financial statements with audit experience of at least 5 (five) years. The method of data collection is through a survey while the method of data analysis uses the structural equation model (Structural Equation Modeling) with a Multi-Group approach (Sub- Group). The results of hypothesis testing in the overall first stage model estimation can be confirmed or accepted. The results of testing the effects of moderating variables indicate that there are differences in the strength of the relationships in the three structural models. The difference in strength of the relationship between the structural model can be interpreted that the size of the public accounting firm ranked Big Ten and Non Big Ten as a moderating variable has a moderating influence on relationships in the structural model.

Item Type: Article
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User: Dr. Einde Evana
Date Deposited: 30 Jun 2020 03:28
Last Modified: 30 Jun 2020 03:28
URI: http://repository.lppm.unila.ac.id/id/eprint/22846

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