The effect of competency and religiosity values on audit quality with auditor time budget as a moderation (case study at the inspectorate Pringsewu District)
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Abstract
This research is based on the persistent and high prevalence of corruption, despite the implementation of various eradication measures. This situation indicates significant challenges in detection and prevention. The government sector is the most vulnerable, given the frequent involvement of state officials and corporations in corrupt practices. This fact emphasizes the urgency of developing proactive detection methods, in line with increasing public demand for financial transparency in the government sector. To achieve this, strengthening internal control systems and reliable oversight functions is necessary. Audit quality plays a crucial role as an indicator of the success of regional development, as auditors are tasked with providing relevant information that forms the basis for decision-making. This study used a quantitative approach and included everyone in the population as part of the sample. There were 42 auditors involved in the study. The main information came from questionnaires that were distributed. The data was then analyzed using multiple linear regression, which was performed with SPSS version 23. The study found that both competence and religiosity had a strong positive impact on the quality of audits. It also showed that time pressure helped competent auditors work better and more accurately. However, when time pressure was combined with religiosity, it had a negative effect. This means that tight deadlines can prevent religious values from helping as much as they could in improving audit quality.
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How to Cite
Sari, M. N., & Mulyono, A. (2025). The effect of competency and religiosity values on audit quality with auditor time budget as a moderation (case study at the inspectorate Pringsewu District). Indonesia Accounting Research Journal, 13(1), 79–87. https://doi.org/10.35335/iacrj.v13i1.514
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Utama, FR, & Rohman, F. (2023). An Attribution Theory Approach to the Analysis of Audit Quality Determinants. Indonesian Journal of Accounting, 12(1), 43. https://doi.org/10.30659/jai.12.1.43-55
Wardani, S., Kurniawan, R., & Haryono, H. (2024). Attribution Theory: Understanding the Relationship between Service Quality, Tax Understanding, Sanction Application, and Tax Compliance. Journal of Accounting & Taxation Research (JRAP), 11(1), 183–197. https://doi.org/10.35838/jrap.2024.011.01.13
Wardani, S., Kurniawan, R., & Haryono, H. (2024). Attribution Theory: Understanding the Relationship between Service Quality, Tax Understanding, Sanction Application, and Tax Compliance. Journal of Accounting & Taxation Research (JRAP), 11(1), 183–197. https://doi.org/10.35838/jrap.2024.011.01.13
Widiani, et al. 2017. The Effect of Time Budget Pressure, Professional Responsibility, Integrity, and Objectivity on Audit Quality. Journal of Accounting. Vol. 8. No. 2.
Widhiyani et al. 2019. Moral Reasoning and Professional Skepticism Moderate the Effect of Independence on Audit Quality. Journal of Accounting. Vol. 29. No. 3.
Zam, DRP, & Rahayu, S. (2014). The Effect of Time Budget Pressure, Audit Fees, and Auditor Independence on Audit Quality (Case Study of Public Accounting Firms in the Bandung Region). Telkom University , 2 (2), 1–8.
Al-Fithrie. 2015. The Influence of Moral Reasoning and Ethical Sensitivity on Accounting Students' Ethical Perceptions with Gender as a Moderating Variable. Yogyakarta State University Accounting Journal Vol. 3, No. 6.
Budanti, NPL, & Ni Putu Ayu Mirah Mariati. (2024). Application of Multiple Linear Regression Analysis to the Audit Quality of the Internal Supervisory Apparatus of the Gianyar Regency Government. Emasains : Journal of Mathematics and Science Education , 13 (1), 90–95. https://doi.org/10.59672/emasains.v13i1.3607
Dewi, IGARP, & Jayanti, LGPSE (2021). The Effect of Time Budget Pressure on Job Stress and Its Impact on Audit Quality Reduction Behavior. KRISNA: Accounting Research Collection , 13 (1), 25–30. https://doi.org/10.22225/kr.13.1.2021.25-30
Efendy. 2010. The Influence of Competence, Independence, and Motivation on the Audit Quality of Inspectorate Apparatus in Regional Financial Supervision. Thesis. Diponegoro University.
Fachruddin, W., Bahri, S., & Pribadi, A. (2017). Analysis of Factors Affecting Audit Quality with Audit Procedures as a Mediator. Jurnal Ilman, 5(2), 1–13.
Hairuddin, SH (2022). The Influence of Moral Reasoning, Religiosity, and Dysfunctionality on Audit Quality at the Inspectorate Office of South Sulawesi Province. SEIKO: Journal of Management & Business , 5 (2), 590–596. https://doi.org/10.37531/sejaman.v5i2.2620
Kholifatul, I., & Sari, RP (2021). The Effect of Time Budget Pressure on Audit Quality Mediated by Professional Skills. Scientific Journal of Accounting and … , 11 (3), 601–612.
Lumban Gaol, R. (2019). The Effect of Auditor Competence, Independence, and Integrity on Audit Quality. Journal of Accounting & Finance Research , 6 (1), 47–70. https://doi.org/10.54367/jrak.v3i1.440
Majid, A., Hakim, AL, & Assadam, E. (2021). The Influence of Work Motivation on Employee Performance with Job Satisfaction as a Moderating Variable. JAS-PT (Journal of Analysis of Indonesian Higher Education System) , 5 (1), 9. https://doi.org/10.36339/jaspt.v5i1.396
Manialup, AW, Nangoi, GB, & Morasa, J. (2017). The Role of the Inspectorate in the Implementation of the Government Internal Control System in the Regional Government of the Talaud Islands Regency. Journal of Accounting and Auditing Research “Goodwill,” 8(2), 20–29. https://doi.org/10.35800/jjs.v8i2.17164
Maulana, D. (2020). The Influence of Auditor Competence, Ethics, and Integrity on Audit Quality. The Influence of Auditor Competence, Ethics, and Integrity on Audit Quality , 04 (2), 305–322.
Mulyono, A., & Monokwari, DS (2016). The Influence of Legal Culture Aspects on the Development of Gratification Crimes in Indonesia (Criminal Law Enforcement Perspective). Jurnal Jurisprudence , 3 , 31–32.
Rahayuningsih, ER, & Widhiyani, NLS (2019). Moral Reasoning and Professional Skepticism Moderate the Effect of Independence on Audit Quality. E-Journal of Accounting , 29 (3), 972. https://doi.org/10.24843/eja.2019.v29.i03.p05
Rozi, MF, Putra, SS, & Apriliawati, Y. (2022). The Effect of Human Resource Competence and Religiosity Level on the Quality of Financial Reports with SPIP as an Intervening Variable. Indonesian Journal of Accounting Research , 3 (1), 59–69. https://doi.org/10.35313/iarj.v3i1.4135
Ridloi, H. (2023). The Influence of Competence and Experience on Auditor Professional Skepticism with Religiosity as a Moderating Variable (Case Study of a Public Accounting Firm in Semarang). At-Tawassuth: Journal of Islamic Economics, VIII(I), 1–19.
Sari, Selly Puspita. (2022). The Effect of Auditor Competence and Moral Reasoning on Audit Quality with Audit Time Budget as a Moderator (Empirical Study at the Inspectorate Offices of Malang City and Batu City) .
Saifudin, S., Santoso, A., & Violita, DJ (2022). The Effect of Competence, Independence, and Time Budget Pressure on Audit Quality with Auditor Ethics as a Moderator. Lantern Business Journal, 11(3), 296. https://doi.org/10.34127/jrlab.v11i3.638
Sinurat, BA, & Pangaribuan, H. (2022). The Influence of Auditor Competence, Ethics, and Experience on Audit Quality. Journal of Accounting Applications, 7(1), 26–38. https://doi.org/10.29303/jaa.v7i1.161
Siregar, RA, Astuty, W., & Sari, M. (2019). The Influence of Moral Reasoning, Professional Skepticism, and Spiritual Intelligence on Audit Quality at the BPKP of North Sumatra Province. JAKK: Journal of Contemporary Accounting and Finance, 2(2), E-ISSN: 2623-2596.
Shintya, A., Nuryatno, M., & Oktaviani, AA (2016). The Effect of Competence, Independence, and Time Budget Pressure on Audit Quality. 2016 National Academic Seminar , 1–19.
Sudarta. (2022). The Influence of Auditor Competence, Time Budget Pressure, and Auditor Religiosity on Audit Quality with Auditor Information System Understanding as a Moderating Variable at the Pekalongan Regency and City Inspectorate . 16 (1), 1–23.
Tina, A. (2022). The Effect of Auditor Competence on Audit Quality with Integrity as a Moderating Variable in Public Accounting Firms in Medan City. Competitive Accounting Journal , 5 (3), 243–251. https://doi.org/10.35446/akuntansikpetif.v5i3.1010
Ummah, MS (2019a). Attribution. In Sustainability (Switzerland) (Vol. 11, Issue 1, pp. 1–14). http://scioteca.caf.com/bitstream/handle/123456789/1091/RED2017-Eng-8ene.pdf?sequence=12&isAllowed=y%0Ahttp://dx.doi.org/10.1016/j.regsciurbeco.2008.06.005%0Ahttps://www.researchgate.net/publication/305320484_sistem_Pembetungan_TerPusat_Strategi_Mewisata
Ummah, MS (2019b). Sustainability (Switzerland), 11(1), 1–14. http://scioteca.caf.com/bitstream/handle/123456789/1091/RED2017-Eng-8ene.pdf?sequence=12&isAllowed=y%0Ahttp://dx.doi.org/10.101 6/j.regsciurbeco.2008.06.005%0Ahttps://www.researchgate.net/publication/305320484_sistem_Pembetungan_Ter Pusat_Strategi_Mewisata
Utama, FR, & Rohman, F. (2023). An Attribution Theory Approach to the Analysis of Audit Quality Determinants. Indonesian Journal of Accounting, 12(1), 43. https://doi.org/10.30659/jai.12.1.43-55
Wardani, S., Kurniawan, R., & Haryono, H. (2024). Attribution Theory: Understanding the Relationship between Service Quality, Tax Understanding, Sanction Application, and Tax Compliance. Journal of Accounting & Taxation Research (JRAP), 11(1), 183–197. https://doi.org/10.35838/jrap.2024.011.01.13
Wardani, S., Kurniawan, R., & Haryono, H. (2024). Attribution Theory: Understanding the Relationship between Service Quality, Tax Understanding, Sanction Application, and Tax Compliance. Journal of Accounting & Taxation Research (JRAP), 11(1), 183–197. https://doi.org/10.35838/jrap.2024.011.01.13
Widiani, et al. 2017. The Effect of Time Budget Pressure, Professional Responsibility, Integrity, and Objectivity on Audit Quality. Journal of Accounting. Vol. 8. No. 2.
Widhiyani et al. 2019. Moral Reasoning and Professional Skepticism Moderate the Effect of Independence on Audit Quality. Journal of Accounting. Vol. 29. No. 3.
Zam, DRP, & Rahayu, S. (2014). The Effect of Time Budget Pressure, Audit Fees, and Auditor Independence on Audit Quality (Case Study of Public Accounting Firms in the Bandung Region). Telkom University , 2 (2), 1–8.
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