Accounting Analysis Journal
Vol 6 No 3 (2017): November 2017

The Influence of Experience and Time Budget Pressure on Audit Quality with Compensation As Moderating Variable


Najib, Muhammad Ihda Ainun, Suryandari, Dhini



Article Info

Publish Date
14 Nov 2017

Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang dapat mempengaruhi kualitas audit meliputi pengalaman sebagai faktor internal auditor, tekanan anggaran waktu dan kompensasi sebagai faktor eksternal auditor. Populasi pada penelitian ini auditor yang bekerja pada Kantor Akuntan Publik di Kota Semarang. Sampel pada penelitian ini diambil dari auditor Kantor Akuntan Publik di Kota Semarang yang bersedia untuk menjadi objek pada penelitian. Teknik pengambilan sampel menggunakan convenience sampling. Jumlah sampel yang diolah 61 responden. Teknik analisis statistik yang digunakan adalah analisis regresi linear berganda dan uji interaksi untuk menguji pengaruh variabel moderasi. Hasil dari penelitian ini menunjukkan pengalaman dan tekanan anggaran waktu berpengaruh negatif terhadap kualitas audit. Sedangkan kompensasi berpengaruh positif terhadap kualitas audit. Hasil dari kompensasi sebagai variabel moderasi yaitu kompensasi tidak dapat memoderasi pengaruh pengalaman terhadap kualitas audit, namun kompensasi mampu memoderasi pengaruh tekanan anggaran waktu terhadap kualitas audit. Kesimpulan dari penelitian ini, auditor yang tidak berpengalaman tetap dapat menghasilkan kualitas audit yang baik karena hasil pekerjaannya dikoreksi oleh auditor senior terlebih dahulu. This study aims to determine the factors that may affect the quality of audit include experience as an internal factor auditor, time budget pressure and compensation as an external factor auditor. The population in this study auditors who work at Public Accounting Firm in Semarang City. The sample in this study was taken from the auditor Public Accounting Firm in Semarang City that is willing to be the object of research. The sampling technique uses convenience sampling. The number of samples processed 61 respondents. Statistical analysis technique used is multiple linear regression analysis and interaction test to test the influence of moderation variables. The result of this research shows that experience and time budget pressure affects audit qualitynegatively. Besides, compensation has a positive effect on audit quality. The result of compensation as a moderating variable is that compensation can not moderate the effect of experience on audit quality, but compensation is able to moderate the effect of time budget pressures on audit quality. The conclusion of this study, inexperienced auditors can still produce a good quality audit because the work is corrected by the senior auditor first.


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Journal Info

Abbrev

aaj

Publisher

Subject

Economics, Econometrics & Finance

Description

Accounting Analysis Journal is a peer-reviewed international journal contains theoretical as well as empirical studies regarding the Financial and Capital Market Accounting, Auditing, Accounting Information Systems, Management Accounting, Taxation, Public Sector Accounting, Islamic Accounting and ...