p–ISSN: 2723 - 6609 e-ISSN: 2745-5254
Vol. 4, No. 9 September 2023 http://jist.publikasiindonesia.id/
Doi: 10.36418/jist.xxxx.xxx 1292
THE EFFECT OF ACCOUNTABILITY, INTEGRITY, AUDITOR EXPERTISE,
AUDITOR PROFESSIONAL SKEPTICISM, DUE PROFESSIONAL CARE,
TIME BUDGET PRESSURE AND AUDIT FEES ON AUDIT QUALITY
Agit Widiyantari Ginting, Sih Mirmaning Damar Endah
Soegijapranata Catholic University Semarang, Indonesia
Email: [email protected]
*Correspondence
ARTICLE INFO
ABSTRACT
Accepted
: 09-09-2023
Revised
: 15-09-2023
Approved
: 25-09-2023
Research Purposes Aims to determine how much influence
accountability, integrity, auditor expertise, auditor professional
skepticism, due professional care, time budget pressure, and audit fees
have on audit quality. Research Methods All auditors who work at the
Public Accounting Firm (KAP) Semarang Central Java are the
population of this study. A total of 13 public accounting firms with 64
auditors became the research sample. With the help of SPSS version 26,
multiple linear regression analysis was performed on the data. Research
Results and Findings, The results of hypothesis testing show that
integrity, auditor professional skepticism, due professional care, and
time budget pressure do not affect audit quality. Meanwhile,
accountability, auditor expertise, and audit fees have a positive effect on
audit quality.
Keywords: accountability;
integrity; auditor expertise;
auditor professional skepticism;
due professional care.
Introduction
In financial matters, auditors play an important role in managing and defending
public interests. The auditor is responsible for arranging and conducting audits to obtain
reasonable assurance that there are no significant inaccuracies in the financial accounts,
regardless of whether they are the result of fraud or error. One of the benefits of hiring
auditors is having access to accurate and trustworthy information on decision decisions.
The auditor's financial report where audited is more credible than the unaudited one. Users
of the auditor report hope that there will be no meaningful errors so that they can be used
as a basis for decision-making (Sari & Tiara, 2020).
Audit is the process of reducing the knowledge gap between management and
shareholders by involving outside parties to review financial records. Users of financial
statements, especially shareholders, want to rely on audit reports when making judgments
about the accuracy of a company's financial statements. As a result, maintaining audit
quality is an important part of what auditors do during the audit process. The pub-lik
accounting profession is widely recognized for the auditing services it provides to users of
financial information. Within a country, the development and expansion of the public
accounting industry correlate with the expansion of companies and other legal entities (Sari
& Tiara, 2020).
After an examination by one of the Indonesian Public Accountants, it was found
that cases involving the financial statements of a company had exaggerated the results of
financial statements with a fairly high value. Because KAP, which audits the company's
The Effect Of Accountability, Integrity, Auditor Expertise, Auditor Professional Skepticism, Due
Professional Care, Time Budget Pressure And Audit Fees On Audit Quality
Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 9, September 2023 1293
financial statements, has yet to respond to requests for clarification on the matter, there is
still uncertainty over the level of expertise of the audit firm.
Long-standing auditor cooperation relationships with clients result in the possibility
of audit failure and audit quality will be undervalued, auditors who lack work experience
will most likely have an impact on audit quality because they do not have enough work
experience. So that the above audit case involving a Public Accounting Firm (KAP) shows
that factors such as accountability, integrity, auditor expertise, auditor professional
skepticism, time budget pressure, due professional care, and audit fees will affect audit
performance determined by the audit process carried out by the auditor. A quality audit
report can be obtained by an auditor if the auditor is competent in carrying out his duties.
Conversely, the unprofessional attitude of auditors is to obtain low-quality audit reports.
Accountability
Accountability is a quality that can be accounted for. This can lead auditors to accept
accountability for their actions and the impact of those actions on the environment in which
they perform their work (Yoanita, 2018).
In carrying out their duties, an auditor must have a professional attitude. As a result,
every auditor must bear a heavy burden of responsibility when conducting their audit
(Laksita & Sukirno, 2019). When someone is assigned a task, they make every effort to
assume that possession to get the best results. In situations where a person is responsible
for their peers and environment, it can also refer to the social psychological support that
the person has to complete the task.
Integrity
According to (Syahrir, 2022) integrity is an attribute that supports public trust and
serves as a standard by which members check each option. Honesty, openness, courage,
and responsibility of auditors are requirements for integrity. Integrity is a basic element of
character for professional recognition of traits that are qualities. This quality creates public
trust that demands honesty and openness from auditors while respecting confidentiality
boundaries (Risandy, Basri, & Rasuli, 2019).
Auditor Expertise
For a high-quality audit, an auditor must have expertise. According to (Rahayu, 2020)
stated that the quality of auditors obtained from experience can increase their ability to
carry out audits. (Malau & Syofyan, 2022) gives a definition that the expertise of an auditor
someone with auditing expertise has a lot of knowledge, is highly educated, and has a high
level of auditing expertise and experience. De Angelo argues that expertise can be seen
from different perspectives from each auditor, audit team, and Public Accounting Firm
(KAP) (Arfianty, 2018).
Auditor Professional Skepticism
Professional skepticism according to the Public Accountant Professional Standards
is a mindset that constantly doubts and critically assesses audit data. The International
Standards on Auditing (IAASB, 2017) which provides a similar explanation states that
professional skepticism is an attitude that includes a mind where always asking
(questioning mind), alertness (alert) to circumstances and situations that indicate the
Agit Widiyantari Ginting, Sih Mirmaning Damar Endah
Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 9, September 2023 1294
possibility of material misstatement due to intentional or error, and critical assessment of
audit evidence. (Mulyani &; Munthe, 2019).
Due Professional Care
When using professional skills that require professional skepticism, Due professional
care is aptly interpreted by Singgih and Bawono to be thorough. Auditors need to use due
professional care for their audit process, which is very important. It is important for auditors
to always evaluate and ask questions about audit evidence to think critically. Auditors can
obtain reasonable assurance that financial statements are free of substantial
misrepresentation by applying their expertise carefully and comprehensively (Nurfadillah
& Sugara, 2022).
Time Budget Pressure
Time budget pressure refers to situations where auditors are under pressure to
complete an assignment as quickly as possible by sticking to a predetermined time budget
or to demonstrate time efficiency compared to the time budget in which it has been
prepared. This is related to very little time to perform tasks (Simangunsong, 2020).
Time budget pressure is a situation where the auditor must complete the assignment
as quickly as possible by sticking to the time budget or when a time efficiency test must be
carried out on the time budget is an indication of a very short time frame (Wiyono &
Widyawati, 2022).
Fee Audit
An audit fee is when a public accountant is compensated after performing audit
services. The amount of audit fees can be influenced by several factors, including
engagement risk, complexity of services, level of expertise required to perform them,
accounting firm fee schedules, and other professional factors. Members of accounting firms
should not charge client fees that will damage the reputation of the profession or set
performance fees that can endanger independence (Mulyani & Munthe, 2019).
Audit Quality
Audit quality is the auditor's ability to identify nonconformities in the accounting
system and include them in the financial statements submitted by management. Auditors
must be able to see these violations in the audited financial statements to uphold their
independence and use their knowledge wisely and effectively (Habra, 2022).
Research Methods
Quantitative research is a type of research that means that numbers are used as a tool
to analyze data to learn more about the subject (Vlaviorine & Widianingsih, 2023). This
study intends to detect the influence of accountability, integrity, auditor expertise, auditor
professional skepticism, due professional care, time budget pressure, and audit fees on
audit quality. With the distribution of questionnaires in person, survey questions are used
to carry out research. Respondents at Semarang Public Accounting Firm were given
questionnaires directly by researchers.
Population and Research Sample
The Effect Of Accountability, Integrity, Auditor Expertise, Auditor Professional Skepticism, Due
Professional Care, Time Budget Pressure And Audit Fees On Audit Quality
Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 9, September 2023 1295
The population of this study is all auditors who work at a Public Accounting Firm
(KAP) in Semarang, Central Java. The following are the requirements for the sampling
method using purposive sampling, namely:
1. Auditor working at Semarang Public Accounting Firm, Central Java.
2. Auditors who are willing to fill out questionnaires.
After purposive sampling, the sample of this study was 13 public accountants located
in Semarang, Central Java with 64 respondents.
Research Variables
Quantitative research is the type of research studied. The primary data source used
to compile the data is the answers given by survey respondents to previously issued
questionnaires. The data will then be processed by researchers to answer research
questions. The 5-point Likert scale was used as a measurement scale in this investigation.
Research Paradigm
The data collection process uses the personally administered questionnaire technique,
which is an approach used with survey methods to distribute questionnaires to respondents.
At the Semarang Public Accounting Firm in Central Java, researchers personally gave
questionnaires to respondents.
Results and Discussion
This study aims to see how much influence accountability, integrity, auditor
expertise, auditor professional skepticism, due professional care, time budget pressure, and
audit fees have on audit quality. The independent variables of this study are accountability,
integrity, auditor expertise, auditor professional skepticism, due professional care, time
budget pressure, and audit fees. Audit quality was the dependent variable in this study.
SPSS Version 26 is a program that is used to analyze data. The following are the results of
the research output.
Table 1
Validity Test Results
Variable Question r count r table Information
1 0,602 0,242 Valid
2 0,779 0,242 Valid
3 0,727 0,242 Valid
4 0,478 0,242 Valid
5 0,77 0,242 Valid
6 0,656 0,242 Valid
7 0,683 0,242 Valid
8 0,646 0,242 Valid
9 0,572 0,242 Valid
10 0,686 0,242 Valid
11 0,74 0,242 Valid
12 0,679 0,242 Valid
Accountability
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Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 9, September 2023 1296
1 0,713 0,242 Valid
2 0,783 0,242 Valid
3 0,631 0,242 Valid
4 0,739 0,242 Valid
5 0,797 0,242 Valid
6 0,654 0,242 Valid
7 0,765 0,242 Valid
8 0,796 0,242 Valid
1 0,76 0,242 Valid
2 0,776 0,242 Valid
3 0,838 0,242 Valid
4 0,706 0,242 Valid
5 0,611 0,242 Valid
1 0,769 0,242 Valid
2 0,785 0,242 Valid
3 0,758 0,242 Valid
4 0,789 0,242 Valid
5 0,702 0,242 Valid
6 0,793 0,242 Valid
7 0,789 0,242 Valid
8 0,668 0,242 Valid
9 0,713 0,242 Valid
10 0,75 0,242 Valid
1 0,742 0,242 Valid
2 0,75 0,242 Valid
3 0,79 0,242 Valid
4 0,747 0,242 Valid
5 0,834 0,242 Valid
6 0,809 0,242 Valid
1 0,834 0,242 Valid
2 0,878 0,242 Valid
3 0,843 0,242 Valid
4 0,824 0,242 Valid
1 0,585 0,242 Valid
2 0,771 0,242 Valid
3 0,524 0,242 Valid
4 0,688 0,242 Valid
5 0,649 0,242 Valid
6 0,819 0,242 Valid
1 0,512 0,242 Valid
2 0,655 0,242 Valid
3 0,688 0,242 Valid
4 0,671 0,242 Valid
5 0,68 0,242 Valid
6 0,752 0,242 Valid
7 0,708 0,242 Valid
8 0,56 0,242 Valid
Integrity
Audit Fee
Audit Quality
Auditor Expertise
Auditor Professional Skepticism
Due Professional Care
Time Budget Pressure
The Effect Of Accountability, Integrity, Auditor Expertise, Auditor Professional Skepticism, Due
Professional Care, Time Budget Pressure And Audit Fees On Audit Quality
Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 9, September 2023 1297
The validity test attempts to evaluate the level of accuracy and reliability of the
measuring instruments used in the investigation. If the r-count result > r-table with a
significance level of 0.05, the questionnaire is considered valid. The Pearson correlation (r
count) value of each question item is higher than the r value of the table based on the test
results. This means that all indicators/question items that calculate the variables of
accountability, integrity, auditor expertise, auditor professional skepticism, due
professional care, time budget pressure, audit fees, and audit quality are valid.
Table 2
Reliability Test Results
Cronbach Alpha value analysis with a reliability coefficient > 0.6 is used to carry out
statistical tests to determine the reliability of a variable. As presented in Table 2, it shows
that Cronbach's Alpha values for the variables of accountability, integrity, auditor
expertise, auditor professional skepticism, due professional care, time budget pressure,
audit fees, and audit quality are higher than 0.6. So every variable in this study can be said
to be reliable.
Table 3
Normality Test Results
One-Sample Kolmogorov-Smirnov Test
The Asymp sig (2-tailed) value in Table 3 has a value of 0.894 which means this
number > 0.05 which shows that the data is normally distributed.
64
Mean
,0000000
Std. Deviation
2,26323665
Absolute
,072
Positive
,072
Negative
-,064
,576
,894
b. Calculated from data.
N
Normal Parameters
a,b
Most Extreme Differences
Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)
a. Test distribution is Normal.
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Figure 1. Scatterplot Chart
Homoscedasticity or no heteroscedasticity is a good characteristic in regression
models (Wiyono & Widyawati, 2022). Scatterplot graphs, which are randomly spread
points above and below 0 on the Y-axis, can be used to determine the presence or absence
of heteroscedasticity. Figure 2 displays the analysis results for the heteroscedasticity test.
The randomly distributed points on the scatterplot graph did not show a particular pattern
either above or below point 0 on the Y-axis, so the study did not experience
heteroscedasticity disorders.
Table 4
Coefficient of Determination Test Results
From the results of the coefficient of determination test in Table 4, it can be known
that the R2 value is 0.532 or 53.2%. This means that 53.2% of audit quality can be
explained by variables of accountability, integrity, auditor expertise, professional
skepticism, due professional care, time budget pressure, and audit fees while the remaining
46.8% is influenced by other variables outside the model.
Table 5
F Test Results
R R Square
Adjusted
R Square
Std. Error of
the Estimate
1
.729
a
,532 ,473 2,40052
a. Predictors: (Constant),Audit Fee, Integrity, Auditor Expertise,
Due Professional Care, Auditor Professional Skepticism, Time
Budget Pressure, Accountability
b. Dependent Variable: Audit Quality
Model
The Effect Of Accountability, Integrity, Auditor Expertise, Auditor Professional Skepticism, Due
Professional Care, Time Budget Pressure And Audit Fees On Audit Quality
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Based on the F test in Table 5 shows a calculated F value of 9.079 and a sig value of
0.000 < 0.005 which means that the fit regression model interpreted in the F test is feasible
and the variables accountability, integrity, auditor expertise, auditor professional
skepticism, due professional care, time budget pressure, and audit fees together affect audit
quality.
Table 6. Test Results
Multiple Linear Regression Analysis
Based on Table 6 here are the new results from the multiple linear regression equation
model, namely:
Y = 13,977 + .192 Accountability - .094 Integrity - .598 Auditor Expertise + .162 Auditor
Professional Skepticism + .261 Due Professional Care + .038 Time Budget Pressure + .519
Audit Fee + e
Table 7
Hypothesis Test Results t
Model
Sum of
Squares
df
Mean
Square
F Sig.
Regression
366,236 7 52,319 9,079
.000
b
Residual
322,701 56 5,763
Total
688,938 63
ANOVA
a
a. Dependent Variable: Audit Quality
b. Predictors: (Constant), Audit Fee, Integrity, Auditor Expertise, Due
Professional Care, Auditor Professional Skepticism, Time Budget Pressure,
Accountability
Model B t Sig.
Accountability 13.977 3.439 .000
Integrity .192 1.765 .041
Auditor Expertise -.094 -.774 .221
Auditor Professional Skepticism -.598 -3.159 .001
Due Professional Care .162 1.626 .055
Time Budget Pressure .261 1.557 .062
Audit Fee .038 .314 .377
Audit Quality .519 4.037 .000
a. Dependent Variable: Audit Quality
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The results show that it can be seen that the significance value of the accountability
variable t has a sig value of 0.041 where the value is < 0.05, the integrity variable has a sig
value of 0.221 where the value is > 0.05, the auditor expertise variable has a sig value of
0.001 where the value is < 0.05, the auditor professional skepticism variable with a sig
value of 0.055 where the value is > 0.05, the due professional care variable with a sig value
of 0.062 where the value is > 0.05, The variable time budget pressure with a GIS value of
0.377 where the value is > 0.05, the variable audit fee with a GIS value of 0.000 where the
value is <0.05, which means that integrity, professional skepticism of auditors, due
professional care and time budget pressure have no effect and accountability, auditor
expertise, and audit fees affect audit quality.
With a significance value of 0.041 from the accountability variable and a value of
<0.05, the first hypothesis is accepted. Audit quality is influenced by accountability. This
finding is by attribution theory which states that the process of identifying the motivations
and motives for individual behavior in connection with the sense of responsibility that the
auditor has for carrying out audit work will improve audit quality.
The results of this study are in line with the studies of (Sari & Tiara, 2020) and Devi
&; Srimindarti (2021) which explain that there is a positive influence of accountability on
audit quality.
The integrity variable produces a significance value of 0.221 whose value is> 0.05,
it can be concluded that the second hypothesis is rejected. Integrity does not affect audit
quality. Integrity is the behavior of individuals expected to be responsible in carrying out
their duties. Although auditors with an innate attitude of integrity, many other aspects will
affect the quality of the audit. Therefore, our research contradicts (Risandy et al., 2019),
which does not influence audit integrity and quality.
The auditor's skill variable produces a significance value of 0.001 where the value <
0.05 can be concluded that the third hypothesis is accepted. Therefore, it is stated that the
expertise of auditors affects the quality of audits. The attribution theory underlying this
study states that the process of defining the motivations and causes of individual behavior
is in line with the findings of this study. The auditor's ability to properly perform his or her
audit responsibilities to provide an appropriate opinion is known as auditor expertise.
The results of this study are by the studies of (Rahayu, 2020) and Setiawan &;
Arsyad (2022) which stated that there is a significant positive influence of auditor expertise
on audit quality.
Model B t Sig.
(Constant)
13.977 3.439 .001
Accountability .192 1.765 .083
Integrity -.094 -.774 .442
Auditor Expertise -.598 -3.159 .003
Auditor Professional Skepticism .162 1.626 .110
Due Professional Care .261 1.557 .125
Time Budget Pressure .038 .314 .755
Audit Fee .519 4.037 .000
a. Dependent Variable: Audit Quality
The Effect Of Accountability, Integrity, Auditor Expertise, Auditor Professional Skepticism, Due
Professional Care, Time Budget Pressure And Audit Fees On Audit Quality
Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 9, September 2023 1301
The auditor's professional skepticism variable produces a significance value of 0.055
whose value is > 0.05, it can be concluded that the fourth hypothesis is rejected. Therefore,
it is stated that there is no influence of professional skepticism of auditors on audit quality.
Skepticism is the prudence of auditors who always question the truth. The results of this
study were rejected because there are experience factors that make prudence sometimes
not in line with the judgment of auditors who have experience and expertise in the field of
auditing. This study is not in harmony with the theory on which this study is based, namely
attribution theory. The results of this study are comparable to the study of Husnianto et al
(2017) which explained that there is no influence of audit professional skepticism on audit
quality.
The due professional care variable produces a significance value of 0.062 where the
value > 0.05 can be concluded that the fifth hypothesis is rejected. Therefore, it is stated
that there is no effect of due professional care on audit quality. The theory underlying the
study, attribution theory which explains the processes that determine the motivations and
motives of individual behavior, does not support the study's findings, The careful and
careful application of professional expertise gives auditors a high degree of confidence that
the presentation of financial statements is error-free. This idea was rejected because, given
the auditor's expertise, auditors can provide a reliable opinion on a company's financial
statements to gain reasonable assurance that they did not include material misstatements,
either due to fraud or error. The application of auditor expertise is not solely because the
auditor is an expert, but the support of supervisors (mentoring) from senior auditors who
always monitor the progress of junior auditors and provide formal and non-formal support
(Endah, 2007). The results of this study are to the study of (Yoanita, 2018) which states
that there is no influence of due professional care on audit quality.
The time budget pressure variable produces a significance value of 0.377 where the
value > 0.05 it can be concluded that the sixth hypothesis is rejected. Therefore, it is stated
that time budget pressure does not affect the quality of the audit. The theory underlying
this study, attribution theory, states that the process of determining the reasons and motives
of individual behavior contradicts the research being conducted. The assertion time
pressure experienced by the auditor during the audit process can result in a lack of auditor
compliance with the accounting process, which can reduce audit quality as a result.
The results of this study are by the studies of (Tiara, Hernawati, & Putra, 2020) and
Cahyani et al. (2022) stating the negative effect of time budget pressure on audit quality.
The audit fee yields a significance value of 0.000 where the value > 0.05 can be
concluded that the seventh hypothesis is accepted. Therefore, it is stated that there is an
effect of audit fees on audit quality. The study's findings are consistent with attribution
theory, which underlies the study's influence on auditors' behavior while performing
inspection tasks. Therefore, the quality of the audit will be better with a larger audit fee.
This is because the audit report will be more trusted and accurate, the more thorough the
audit activities carried out by the auditor. The results of this study are in line with the
studies of Sunarsih et al. (2019) and Wiyono (2022) which stated that there is a positive
influence of audit fees on audit quality.
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Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 9, September 2023 1302
Conclusion
The results of hypothesis testing show that H2, H4, H5, and H6 rejected means
integrity, professional skepticism of auditors, due professional care and time budget
pressure do not influence audit quality. While H1, H3, and H7 are accepted, it means that
accountability, auditor expertise, and audit fees affect audit quality.
Auditors who work at Semarang Public Accounting Firm in Central Java are the object of
this study. This allows for variations in the results of discussions and conclusions on
various objects of study. According to the research model, the research variables in this
study can only explain 53.2% of the variance, the remaining 46.8% is explained by other
variables that are not in the model.
The Effect Of Accountability, Integrity, Auditor Expertise, Auditor Professional Skepticism, Due
Professional Care, Time Budget Pressure And Audit Fees On Audit Quality
Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 9, September 2023 1303
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