The effect of competence, work experience, professional skepticism, and time budget pressure toward audit quality

Patricia Paula Darmawan, Muhamad Safiq

Abstract


The purpose of this research is to test and prove whether competence, work experience, professional skepticism, and time budget pressure affect audit quality in public accounting firms in Jakarta. The research is quantitative method. The primary and data questionnaire used in this study was obtained from an auditor registered in public accounting in Jakarta. Sampling was done using convenience sampling methods. For testing the hypothesis, the researcher used SEM with the PLS approach. First, competence, professional skepticism, and time budget pressure have influenced audit quality. The most dominant variables that have influenced audit quality are competence and professional skepticism. The second results of this research work experience did not influence the audit quality. It happened because of the low of work experience owned by auditors who become respondents and the audit quality also depends on the knowledge and qualification in various industries where the respondents are involved.


Keywords


audit quality; competence; work experience; professional skepticism; time budget pressure

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References


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DOI: http://dx.doi.org/10.33021/jaaf.v8i1.5187

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