Pengaruh Kompetensi Auditor, Audit Tenure Dan Time Budget Pressure Pada Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik Di Bali)
Abstract
Persaingan perekonomian global semakin ketat, baik pada sektor bisnis maupun jasa seperti Kantor Akuntan Publik. Dengan berkembangnya perusahaan publik semakin meningkat juga kebutuhan terhadap laporan audit yang berkualitas, laporan audit sangat diperlukan bagi manajemen dalam pengambilan keputusan bisnis, bagi investor untuk melihat kondisi perusahaan sebelum berinvestasi, bagi regulator dalam hal pengawasan bagi perusahaan agar sesuai dengan peraturan yang berlaku. Sampai saat ini berbagai kasus keuangan telah terungkap, kasus tersebut melibatkan Kantor Akuntan Publik karena rendahnya kualitas audit yang dihasilkan, sehingga regulator memberikan sanksi berupa pencabutan dan pembekuan sementara izin kantor, selain itu berakibat juga pada menurunnya kepercayaan publik kepada akuntan publik. Untuk meminimalisir kasus serupa, auditor harus terus meningkatkan kualitas auditnya dengan memperhatikan faktor-faktor yang berpengaruh terhadap kualitas audit antara lain kompetensi auditor, audit tenure, dan time budget pressure. Data penelitian ini dikumpulkan menggunakan kuesioner dengan google form, responden penelitian adalah auditor di Kantor Akuntan Publik Provinsi Bali. Metode penentuan sampel menggunakan purposive sampling dengan kriteria auditor yang bekerja aktif pada Kantor Akuntan Publik di Denpasar - Bali sesuai dengan Buku Direktori KAP & AP tahun 2024 dan auditor yang memiliki pengalaman audit lebih dari satu tahun, sehingga diperoleh responden sejumlah 170 orang. Teknik analisis data yang digunakan dalam penelitian ini menggunakan pendekatan Partial Least Square. Hasil penelitian menunjukkan bahwa kompetensi auditor berpengaruh positif pada kualitas audit, audit tenure dan time budget pressure berpengaruh negatif terhadap kualitas audit. Simpulan dari hasil penelitian adalah semakin tinggi kompetensi yang dimiliki auditor dapat meningkatkan kualitas audit, sementara audit tenure dan time budget pressure yang tinggi akan menurunkan kualitas audit. Saran bagi penelitian selanjutnya diharapkan dapat menambahkan faktor-faktor lain yang mempengaruhi kualitas audit pada Kantor Akuntan Publik.
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