The Effect of Independence, Competence, Budget Pressure Time towards Audit Judgment in Accounting Firm the Public of Malang Greater with Religiosity as Moderation Variables
1Yunus, 2Umi Muawanah, 3Oyong Lisa
1,2,3Gajayana University, Malang, Indonesia
https://doi.org/10.47191/jefms/v8-i3-20ABSTRACT:
The purpose of this study was to determine the effect of independence, competence and time budget pressure on audit judgment with religiosity as a moderating variable at the Public Accounting Firm SE-Malang Raya. This study used a quantitative method. The sample determination was done using a purposive sampling technique so that a research sample of 75 auditors was obtained. The data collection technique used by the researcher used a questionnaire. The data analysis method used was moderation regression. The results of the study proved that independence had a significant effect on audit judgment, competence had a significant effect on audit judgment, time budget pressure had a significant effect on audit judgment, religiosity supported the effect of independence on audit judgment, religiosity supports the influence of competence on audit judgment and religiosity supports the influence of time budget pressure on audit judgment. The results of the study show that the role of religiosity is able to strengthen the influence between independence, competence and time budget pressure on audit judgment at the SE Malang Raya Public Accounting Firm.
KEYWORDS:
Audit Judgment, Independence, Competence, Religiosity, Time Budget Pressure.
REFERENCES:
1) Abdillah, Tiar Rizky, et al. "The Effect of Time Budget Pressure, Obedience Pressure, and Auditor Experience on Audit Judgment." Indonesian Contemporary Accounting Review 1.1 (2020).
2) Akbar, Rahmad, and Cris Kuntadi. "The Influence of Auditor Independence , Auditor Professionalism , and Professional Ethics on Audit Judgment . " Jurnal Media Akademik (JMA) 2.5 (2024).
3) Darwati, Yuli. "Students' Delay in Study Reviewed from Weiner's Attribution Theory (Efforts to Find Solutions for Students' Delay in Study in Islamic Psychology Study Program, STAIN Kediri)." Universum: Journal of Islam and Culture 9.01 (2015): 57-65.
4) Fadoli, Achmad, Abdul Halim, and Djuni Farhan. "The Effect of Audit Memory, Competence and Independence on Audit Quality with Auditor Integrity as a Moderating Variable." Pacioli: Journal of Accounting and Financial Studies 1.2 (2021): 37-47.
5) Febriani , Irma . Influence of structure and Organizational Culture on Participatory Budget Effectiveness In Performance Improvement
6) Fanny Jie , Cris Kuntadi , and Rachmat Pramukty. "Factors Affecting Audit Judgment : Obedience Pressure , Time Budget Pressure , and Auditor Experience . " Journal of Economics 2.6 (2023): 1430-1437.
7) Lisa, Oyong, et al. "Internal Control As A Mediator Of Audit Quality." Journal of Accounting and Finance Review 13.3 (2023): 570-587.
8) Muawanah, Umi, and Khohar Adi. "Independence as a Moderating Influence of Gender and Religiosity on Audit Judgment." Ekonika: Journal of Economics, University of Kadiri 8.2 (2023): 374-388.
9) Nugraheni, Meydita Cahya Ratri. The Influence of Auditor Experience , Obedience Pressure , Time Budget Pressure , and Task Complexity Towards Audit Judgment At KAP In Yogyakarta & Surakarta . Diss . Atma Jaya University Yogyakarta, 2023.
10) Nurcaliana, Yana Agustina, and Hisar Pangaribuan. "The Influence of Competence, Time Budget Pressure, Audit Fee, Audit Quality on Audit Judgment of Public Accounting Firms in Jakarta." J ournal S cientific O f M andalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 4.5 (2023): 43-50
11) Pinto, Marçal, Rosidi, and Zaki Baridwan. "Effect of Competence, Independence, Time Pressure and Professionalism on Audit Quality (Inspeção Geral Do Estado in Timor Leste)." International Journal of Multicultural and Multireligious Understanding 7.8 (2020): 658-667.
12) Pratiwi, Ninda Dwi. The Influence of Obedience Pressure , Independence , Task Complexity , Auditor Experience and Auditor Competence On Audit Judgment Study at Public Accounting Firms in Central Java and DIY. Diss. Thesis, Muhammadiyah University of Magelang, 2020.
13) Rahim, Annisa Tiara, and NR Erinos. "The Effect of Independence, Auditor Expertise, and Auditor Experience on Audit Judgment: An Empirical Study on the BPK RI Representative Office of West Sumatra Province." Journal of Accounting Exploration 6.1 ( 2024 ): 376-389.
14) Rumondang, Sintha, Adam Zakaria, and Diena Noviarini. "Analysis of the Influence of Self-Efficacy, Auditor Knowledge in Detecting Errors, and Obedience Pressure on Audit Judgment." Journal of Accounting, Taxation and Auditing (2022): 402-420.
15) Suhesti, Ni Made Indah, and Ni Made Wisni Arie Pramuki. "The Influence of Auditor Independence and Competence on Audit Judgement at the Audit Board of Bali Province (BPK). Hita Accounting and Finance 5.1 (2024): 151-161.
16) Widiastoeti, Hendy, and Ontot Murwato. "The Influence of Gender, Obedience Pressure, Independence, Time Budget Pressure, and Auditor Experience on Audit Judgment: An Empirical Study of Public Accounting Firm Auditors in Surabaya." PRAJA Observer: Journal of Public Administration Research (e-ISSN: 2797-0469) 1.2 (2021): 153-164.
17) Wibowo, Monica Melsa Yunita. "The influence of locus of control, organizational commitment, performance, turnover intention, time budget pressure, leadership style and task complexity on dysfunctional auditor behavior." Journal of Business Accounting 14.27 (2015): 92-110.
18) Yulistina, and Siti Khorina . "Literacy in Prepari ng Financial Reports and Annual Tax Reports at CV. Carika Artasa in Bandar Lampung." ANDASIH Journal of Community Service 4.2 (2023): 78-82.
19) Yustrianthe, Rahmawati Hanny. " Audit Committee , Capital Intensity , Company Size and Tax Insolvency : An Empirical Study in Indonesia ." Dewantara Accounting 6.1 (2022): 43-57.
