The Effect of Time Budget Pressure and Skepticism Professional to Audit Quality

Abstract

Audit is an audit service for financial statements by independent public accountants by searching,
gathering accounting records and other evidence that supports the financial statements. By gaining an
understanding of the company's internal controls, and by examining documents, observing assets, conducting
investigations inside and outside the company, conducting other audit procedures. The auditor must gather
sufficient evidence to determine whether the financial statements provide sufficiently complete information
about the financial position and activities of the company during the audited period. An auditor must be able
to provide an opinion guarantee and the results of the audit report issued in accordance with the actual
circumstances of the auditee. The guarantee given requires the auditor to pay attention to the quality of the
audit provided. The main objective of this study is to examine the existence of Time Budget Pressure
malpractice and Professional Skepticism, its influence on audit quality in Indonesia. This research was
conducted in 10 KAP (Public Accounting Firm) with 84 respondents consisting of junior, senior, supervisor,
partner auditors registered with IAPI (Indonesian Institute of Certified Public Accountants). The data used in
this study are primary data collected through questionnaires. Data validity and reliability were tested before
hypothesis testing. Data analysis for hypothesis testing is multiple linear regression analysis. This research
formulates the fact that Time Budget Pressure and Professional Skepticism have a significant effect both
partially and simultaneously on Audit Quality by 38.01%.