PERAN TEKANAN ANGGARAN WAKTU AUDITOR DALAM MEMODERASI EFFORT DAN KINERJA AUDIT JUDGMENT

Muhsin Muhsin

Abstract


Abstrak: Peran Tekanan Anggaran Waktu Auditor  dalam Memoderasi Effort dan Kinerja Audit Judgment. Riset ini bertujuan untuk melakukan uji dan analisis apakah ada peran tekanan anggaran waktu auditor dalam memoderasi upaya dan audit judgment performance. Metode yang digunakan adalah analisis Structural Equation Modeling (SEM) dengan sejumlah bagi Auditor Badan Pemeriksa Keuangan (BPK) sebagai objeknya. Riset ini menemukan bahwa adanya tekanan anggaran waktu auditor akan meningkatkan upaya auditor dalam melakukan proses dan prosedur audit. Selain itu, pelaksanaan audit yang terencana dan sesuai dengan penugasan pasti akan menghasilkan opini yang berkualitas.

 

Abstract: The Role of Budget Pressure Time for Auditors in Moderating Effort and Performance of Audit Judgment. This research aims to test and analyze whether there is a role for auditor time budget pressure in moderating efforts and audit judgment performance. The method used is Structural Equation Modeling (SEM) analysis with a number for the Audit Board of the Republic of Indonesia as its object. This research finds that the budgetary pressures of the auditor's time will increase the auditor's efforts in conducting audit processes and procedures. In addition, the implementation of a planned audit and in accordance with the assignment will certainly produce quality opinions.


Keywords


tekanan anggaran waktu auditor; effort; pertimbangan audit

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