Taufeni Taufik

In a pandemic situation the audit sector, either government or public, is affected in terms of audit implementation, especially in carrying out field audits. However, auditors can tackle this issue by applying new methods. Therefore, the purpose of this study is to examine the effect of auditor skepticism, auditor competence, understanding of information systems, and auditor motivation on audit quality. It also assesses whether time budget pressure has a moderating effect on the relationship between auditor competence, auditor motivation, and audit quality. 58 questionnaires were issued to government internal auditors in the Principal Inspectorate of Indonesia’s Supreme Audit Institution in the AKN V and VI units, and the data were acquired using a Google Form. SmartPLS software version 3.0 was used to analyze data applying Structural Equation Modelling (SEM). Purposive sampling was used in this investigation, which took a quantitative approach. The paper uses the theory of planned behavior and the inverted U theory. The results conclude that auditor skepticism, auditor competence, and understanding of information systems have a significant positive effect on audit quality. Auditor motivation has no significant positive effect on audit quality. Furthermore, time budget pressure does not moderate the effect of auditor competence and auditor motivation on audit quality. This study is expected to provide valuable input to improve the audit quality and assist auditors in the AKN V and VI units uphold professionalism and integrity in carrying out audit examinations even under the condition of a pandemic.

This study explores the relationship between the number of local parliamentarians, local government budget expenditures, Java/non-Java jurisdiction, liabilities, and Local Own-source revenue and financial statement disclosure. It relies on multiple theoretical frameworks and uses a sample of 180 local government financial reports in Indonesia for 2021 that have been audited by the Indonesian National Audit Board. Using the SPSS Version 25 program, multiple regression analysis was used in this study to assess hypotheses. The results found that Java/non-Java jurisdiction (β = 0.259; p < 0.05) and Local Own-source revenue (β = 0.321; p < 0.05) affect the disclosure of financial statements. In addition, the number of local parliamentarians (β = 0.071; p > 0.05), local government budget expenditure (β = 0.038; p > 0.05), and liability (β = 0.005; p > 0.05) does not affect the disclosure of financial statements. The contribution to local government is to analyze potential aspects related to the government’s increased pressure to make financial statement disclosure. The use of information technology to meet social demands more effectively and efficiently is one option for regional governments to disclose their financial statements.

Type of the article: Research Article

Abstract
Improving fraud prevention processes requires systematic and ongoing efforts as part of implementing accountability, transparency, and integrity. By strengthening legislation and enhancing expertise, the government, audit companies, and financial management organizations must work together to establish an environment that lowers the likelihood of fraud. The goal of this study is to ascertain how internal audit, workload, and internal control affect auditors’ capacity to identify fraud. Seventy government auditors from Indonesia’s Supreme Audit Institution’s Principal Inspectorate, who had been employed for at least 2 years, were given Google Forms surveys to collect data for this study. Partial least squares (SmartPLS) with a significance level of 5% was used for the analysis. The results showed that internal audit (β = 0.419; p < 0.05) and internal control (β = 0.325; p < 0.05) had a beneficial effect on fraud detection. However, workload had no effect (β = 0.255; p > 0.05). The audit body can increase risk-based audit techniques by using the research findings about factors impacting fraud detection, which will enable auditors to concentrate more on areas with high fraud potential. In order to enable faster and more accurate fraud detection, the financial and development audit agency may also include these findings when developing technical audit standards based on information technology and data analytics. Consequently, this study directly aids the financial and development audit agency in improving the effectiveness and efficiency of the audit process in detecting fraud.