The Influences of Competence, Independence, Due Professional Care, and Time Budget toward Audit Quality: Psychological Condition As The Moderating Variables

The Influences of Competence, Independence, Due Professional Care, and Time Budget toward Audit Quality: Psychological Condition As The Moderating Variables

Lusy1, Akhmad Riduwan2, Andayani3

1 Lecturer at University of Katolik Darma Cendika. 

2 Lecturer at Institute of Economical Science Indonesia (STIESIA) Surabaya.

3Lecturer at Institute of Economical Science Indonesia (STIESIA) Surabaya. 

Abstract:This research proposed to measure the influences of competence, independence, due professional care, and time budget toward audit quality, using Physical Condition As The Moderating Variables. It is quantitative research, by use spreading questionnaire to the auditor working at Surabaya Public Accounting Firm. From the questionnaire using purpose sampling method, revealed 15 respondents who working as an auditor. Including as partner, manager, supervisor, auditor (senior-junior). Data analysis was done by validity and reliability test, classic test assumption, and hypothesis testing with multiple regression analysis to test the moderating variable. The results show that competence, independence, due professional care, and time budget have a positive effect on audit quality. This study shows that psychiatric conditions moderate positively influence competence, independence and time budget on audit quality, but do not moderate in due professional care to audit quality because an auditor who already has work experience is not affected by personal behavior in the form of emotions or problems Experienced. In a depressed time and unbalanced condition between the physical and psychological of an auditor, it makes the auditor will think carefully and thoroughly in the audit, so that the audit will produce a quality.

Keywords: Independence, Due Professional Care, Time Budget, Physical Condition.

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Date of Submission: 20-06-2017 Date of acceptance: 25-08-2017

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