Analysis of potential factors influencing audit quality: The moderating effect of time budget pressure
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Received September 5, 2021;Accepted December 20, 2021;Published December 30, 2021
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Author(s)Link to ORCID Index: https://orcid.org/0000-0002-8072-1080Link to ORCID Index: https://orcid.org/0000-0003-2508-1161Link to ORCID Index: https://orcid.org/0000-0002-7196-7548Link to ORCID Index: https://orcid.org/0000-0002-6616-9429Link to ORCID Index: https://orcid.org/0000-0003-3140-9397
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DOIhttp://dx.doi.org/10.21511/ppm.19(4).2021.42
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Article InfoVolume 19 2021, Issue #4, pp. 519-529
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Cited by2 articlesJournal title: Investment Management and Financial InnovationsArticle title: Audit expectation gap: Evidence from MoroccoDOI: 10.21511/imfi.21(2).2024.13Volume: 21 / Issue: 2 / First page: 167 / Year: 2024Contributors: Anass El Badlaoui, Saida Naji, Badreeddine ChegriJournal title: Problems and Perspectives in ManagementArticle title: Determinants influencing fraud detection: Role of internal auditors’ qualityDOI: 10.21511/ppm.22(2).2024.05Volume: 22 / Issue: 2 / First page: 51 / Year: 2024Contributors: Eka Hariyani, Supriono Supriono, Rheny Afriana Hanif, Sem Paulus Silalahi, Meilda Wiguna
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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.
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JEL Classification (Paper profile tab)M48, M42
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References48
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Tables6
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Figures0
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- Table 1. Variable measurement
- Table 2. Description of the respondents
- Table 3. Descriptive statistics
- Table 4. Reliability and convergent validity
- Table 5. Discriminant validity
- Table 6. Hypotheses testing
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Conceptualization
Alfareza Desta Prasetyo Adi Zainudin, Khoirul Aswar
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Data curation
Alfareza Desta Prasetyo Adi Zainudin, Khoirul Aswar, Noegrahini Lastiningsih, Mahendro Sumardjo
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Resources
Alfareza Desta Prasetyo Adi Zainudin, Mahendro Sumardjo
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Software
Alfareza Desta Prasetyo Adi Zainudin, Khoirul Aswar
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Writing – original draft
Alfareza Desta Prasetyo Adi Zainudin
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Formal Analysis
Khoirul Aswar, Mahendro Sumardjo, Taufeni Taufik
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Methodology
Khoirul Aswar, Noegrahini Lastiningsih, Taufeni Taufik
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Supervision
Khoirul Aswar
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Validation
Khoirul Aswar, Noegrahini Lastiningsih, Taufeni Taufik
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Writing – review & editing
Khoirul Aswar
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Investigation
Noegrahini Lastiningsih, Mahendro Sumardjo, Taufeni Taufik
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Conceptualization
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Effect of work motivation and job satisfaction on employee performance: Mediating role of employee engagement
Problems and Perspectives in Management Volume 19, 2021 Issue #3 pp. 162-174 Views: 8609 Downloads: 7527 TO CITE АНОТАЦІЯTechnological developments are things that must be followed by companies to achieve a competitive advantage to improve performance. To achieve and improve performance, companies need active employee engagement by encouraging motivation and fulfilling their job satisfaction. This study aims to analyze the effect of motivation and job satisfaction on performance with employee engagement as a mediating variable. The research sample is Information Technology (IT) companies located in the cities of Jakarta and Bandung, Indonesia. Research respondents are system developers who handle system development activities for a project or part of an ongoing project. By using the convenience sampling technique 103 responses were obtained from IT developers. The research model analysis method uses Partial Least Square (PLS) with SMART PLS Ver 3.0 software. Empirical findings prove that motivation has a positive effect on the performance of IT employees, while job satisfaction is independent. Employee engagement does not directly affect employee performance, but the effect of mediation through motivation and job satisfaction can have a significant effect on employee performance. The research findings have managerial implications, in increasing high employee involvement, motivation needs to be encouraged to be more active and innovative, and facilitate the achievement of the desired results.
Acknowledgment
This study was made possible because of the full support of the Region III Education Service Institute (LL-DIKTI III), the Ministry of Education and Culture of the Republic of Indonesia, and the Research Center at Mercu Buana University, Jakarta. -
The influence of servant leadership on job satisfaction with individual character as a moderating variable
Bakri Hasanuddin , Mustainah M , Pricylia Chintya Dewi Buntuang doi: http://dx.doi.org/10.21511/ppm.19(1).2021.37Problems and Perspectives in Management Volume 19, 2021 Issue #1 pp. 445-455 Views: 3561 Downloads: 1603 TO CITE АНОТАЦІЯThis study aims to investigate the influence of servant leadership on job satisfaction with individual character as a moderating variable. It used a quantitative approach with multiple linear regression analysis. The population of this study were employees of the Central Sulawesi province industry and trade office. It involved 72 samples selected using a purposive sampling technique. The results showed that servant leadership significantly influence job satisfaction with a value of 82.5%. The most significant factor affecting job satisfaction is wisdom (correlation coefficient = 0.863) in which the higher the wisdom, the higher the job satisfaction. The next factor is persuasive mapping in which the higher the persuasive mapping, the higher the job satisfaction (correlation coefficient = 0.697). Then, it was followed by altruistic calling with the correlation coefficient value of 0.524 in which the higher the altruistic calling, the higher the job satisfaction. The last is emotional healing with a correlation coefficient value of 0.291 in which the higher the emotional healing, the higher the job satisfaction. On the other hand, organizational stewardship is the only factor does not influence the job satisfaction (correlation coefficient = 0.009).
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Influence of the dimensions of CSR activities on consumer purchase intention
Vinod Sharma , Jeanne Poulose , Subhasmita Mohanta , Liza Elizabeth Antony doi: http://dx.doi.org/10.21511/im.14(1).2018.03Over the years, the number of organizations investing in CSR activities has increased considerably. This increase is partially attributable to the intention of the organizations to give back to the society to repair and reduce the loss their intentional or unintentional actions might have caused to the environment. The government’s decision to make it mandatory for businesses to invest a small part of their net profit in social welfare activities has also helped nudge the organizations towards CSR activities. However, the question whether this investment influences customers’ intention to purchase the product in any manner remains an unresolved paradox. Limited researches have been conducted in this area to explore and establish the relationship if any between CSR and consumer purchase intention. This research focuses on the five different factors of CSR comprising of loyalty, morality, awareness, behavior and environment, which are identified from the previous literature. With the help of these factors, the authors researched and established the relationship between them and consumer purchase intention. In this descriptive research, the research questionnaire was distributed to 1500 respondents, using convenient sampling method, out of which 319 responses were finally obtained for the analysis purpose. After testing the reliability and validity of the data, the five hypotheses were tested using SEM (Structural Equation Modeling). It was found that all the five hypotheses were supported and thereby acknowledged the significant influence of CSR related activities performed by companies on the consumer purchase intention. The CSR driven morality is emerging to be the most important dimension that appears to influence the consumer purchase intentions. These finding will help decision-makers to formulate their promotion activities in such a manner that it aligns with the value system of the consumers and increase the overall consumer base.