AUDIT QUALITY: TIME BUDGET PRESSURE, DYSFUNCTIONAL AUDITOR BEHAVIOUR AND THE UNDERSTANDING OF INFORMATION TECHNOLOGY AS MODERATOR: SCBTII Proceeding Book The 7th Smart Collaboration for Business in Tehcnology and Information Industries
Majidah, Deannes Isynuwardhana, Yane Devi Anna

Informasi Umum

Kode

17.24.111

Klasifikasi

657.072 - Accounting research

Jenis

E-Article

Subjek

Accounting

No. Rak

Dilihat

233 kali

Informasi Lainnya

Abstraksi

Time budget or audit time budget can be triggering factor of dysfunctional auditor behavior. However, there are indications that an understanding of information technology can minimize the dysfunctional auditor behavior due time budget. The motivation of Public Accountant Firm restricts the audit time through the audit time planning, in order to firm can compete in terms of audit fee. This research purposes is to test (1) Time budget pressure effect on dysfunctional behavior, (2) an understanding of information technology in moderating the correlation of time budget pressure and dysfunctional auditor behavior, (3) the influence of time budget pressure to audit quality and (4) the influence of dysfunctional auditor behavior to audit quality. The unit analysis of this research is the auditor's Firms on the island of Java, which registered with the Financial Services Authority. The sampling techniques using convenience sampling, which obtain 20 data. The Statistic analysis method were used simple regression and regression with moderating variable. The results are (1) time budget pressure affects the dysfunctional behavior that consists of audit quality reduction behavior, under-reporting of time and premature sign off, (2) The understanding of information technology can moderate the correlation of time budget pressure and dysfunctional auditors behavior, (3) Time budget pressure has no effect on audit quality and (4) Dysfunctional auditor behavior influence the audit quality, particularly on the reduction of auditor behavior. The understanding of information technology is a novelty in this study.

Keywords: Audit Quality, Time Budget Pressure, Dysfunctional Auditor Behaviour and the understanding of information technology

Koleksi & Sirkulasi

Tersedia 1 dari total 1 Koleksi

Pengarang

Nama	Majidah, Deannes Isynuwardhana, Yane Devi Anna
Jenis	Perorangan
Penyunting
Penerjemah

Penerbit

Nama	Fakultas Ekonomi Bisnis - Telkom University
Kota	Bandung
Tahun	2016

Sirkulasi

Harga sewa	IDR 0,00
Denda harian	IDR 0,00
Jenis	Non-Sirkulasi

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