Taufeni Taufik
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Analysis of potential factors influencing audit quality: The moderating effect of time budget pressure
Alfareza Desta Prasetyo Adi Zainudin , Khoirul Aswar , Noegrahini Lastiningsih , Mahendro Sumardjo , Taufeni Taufik doi: http://dx.doi.org/10.21511/ppm.19(4).2021.42Problems and Perspectives in Management Volume 19, 2021 Issue #4 pp. 519-529
Views: 836 Downloads: 476 TO CITE АНОТАЦІЯIn 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.
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Analysis of potential factors of financial statement disclosure: Evidence from Indonesian local government
Azwir Nasir , Meilda Wiguna , Andreas Andreas , Hardi Hardi , Taufeni Taufik doi: http://dx.doi.org/10.21511/imfi.20(1).2023.04Investment Management and Financial Innovations Volume 20, 2023 Issue #1 pp. 38-47
Views: 729 Downloads: 357 TO CITE АНОТАЦІЯThis 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.
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