Analysis of The Effects of Time Budget Pressure, Audit Fee, Auditor Switching, and Auditor Specialization on Audit Quality
DOI:
https://doi.org/10.55351/prajaiswara.v7i1.284Keywords:
Time Budget Pressure, Audit Fee, Auditor Switching, Spesialisasi AuditorAbstract
Introduction/Main Objectives: This study aims to test and analyze the simultaneous and partial effects of time budget pressure, audit fee, auditor switching, and auditor specialization on audit quality in consumer finance and insurance companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Background Problems: The phenomenon of audit failures at several financial services companies serves as the background to this issue, raising the question of whether these four variables influence audit quality. Novelty : The novelty of this study lies in the combination of these four variables within the context of consumer finance and insurance companies during the post-pandemic period, an area that has been rarely explored. Research Methods: This study employs a quantitative approach using multiple linear regression analysis and descriptive statistics, utilizing secondary data in the form of audited financial statements and annual reports from the 2020–2024 period, processed using SPSS version 26. Finding/Results: The results indicate that time budget pressure, audit fee, auditor switching, and auditor specialization simultaneously influence audit quality. Time budget pressure significantly impacts audit quality, audit fee significantly impacts audit quality, auditor switching doesn't significantly impact audit quality, auditor specialization doesn't significantly impact audit quality. Conclusion: audit quality is jointly determined by these four variables. Public accounting firms need to manage time budgets carefully and ensure adequate audit costs, while mandatory rotation policies and auditor specialization need further evaluation because, individually, they do not guarantee improved audit quality in this study.
Metrics
References
Amanda, F., & Machdar, N. M. (2024). Pengaruh Time Budget Pressure, Locus Of Conrol Dan Integritas Laporan Keuangan Terhadap Kualitas Audit Dengan Auditor Switching Sebagai Variabel Moderasi. Jurnal Riset Ekonomi Dan Akuntansi, 2(1), 18–28. https://doi.org/10.54066/jrea-itb.v2i1.1220
Arumningtyas, D. P., & Ramadhan, A. F. (2019). Pengaruh Spesialisasi Industri Auditor, Reputasi Auditor, dan Audit Tenure terhadap Audit Report Lag. Indicators : Journal of Economic and Business, 1(2), 141–153. https://doi.org/10.47729/indicators.v1i2.37
Auromiqo, C., Indarto, I., & Santoso, D. (2019). Peran Teamwork Dan Time Pressure Terhadap Kinerja Dengan Affective Commitment Sebagai Variabel Intervening. Jurnal Riset Ekonomi Dan Bisnis, 12(3), 191. https://doi.org/10.26623/jreb.v12i3.1799
Ayuni, F., & Handayani, D. fitria. (2023). Pengaruh Fee Audit, Rotasi Audit, Reputasi Auditor dan Spesialisasi Auditor terhadap Kualitas Audit. Jurnal Buana Akuntansi, 8(1), 41–56. https://doi.org/10.36805/akuntansi.v8i1.2958
Azmi, N. A., & Trisnawati, R. (2024). Pengaruh Time Budget Pressure , Rapat Komite Audit , Rotasi Audit , Ukuran Perusahaan Klien , Ukuran Kap , Dan Spesialisasi Auditor Terhadap Kualitas Audit. Economics and Digital Business Review, 5(2), 789–803.
Budiantoro, H., Serena, A., & Tantriningsih, H. A. (2021). Pengaruh Audit Tenure, Ukuran KAP, Spesialisasi Auditor, dan Auditor Switching Terhadap Kualitas Audit (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019). October, 1–84. https://www.researchgate.net/profile/Harry-Budiantoro/publication/377497181_Pengaruh_Audit_Tenure_Ukuran_KAP_Spesialisasi_Auditor_dan_Auditor_Switching_Terhadap_Kualitas_Audit_Studi_Empiris_Pada_Perusahaan_Manufaktur_yang_Terdaftar_di_Bursa_Efek_Indonesia
Carcello, J. V, & Nagy, A. L. (2010). Audit firm tenure and fraudulent financial reporting. Auditing: A Journal of Practice & Theory, 29(1), 55-69. https://doi.org/10.2308/aud.2004.23.2.55
Elevendra, D., & Yunita, N. H. (2021). Pengaruh Audit Tenure dan Auditor Switching Pada Audit Delay Dengan Financial Distress Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi, 3(1), 2098. https://doi.org/10.24843/eja.2019.v26.i03.p16
Fathonah, S., Sari, I., & Mubarakah, S. (2024). Pengaruh Fee Audit, Pergantian Auditor, Dan Ukuran Perusahaan Terhadap Audit Delay. Gorontalo Accounting Journal, 7(1), 136–143. https://doi.org/10.32662/gaj.v7i1.3436
Francis, J. R. (2011). A framework for understanding and researching audit quality. Auditing: A Journal of Practice & Theory, 30(2), 125-152.
Hartanti, R., & Zenira, A. (2025). Pengaruh Kepemilikan Institusional, Komite Audit, Audit Tenure, dan Auditor Switching Terhadap Kualitas Audit. 1, 1–10.
Hurtt, R. K. (2010). The effects of auditor professional skepticism and client negotiation on audit quality. Auditing: A Journal of Practice & Theory, 29(1), 1-21.
Jannah, R. (2020). Pengaruh Tenure Audit,Fee Audit dan Spesialisasi Auditor Terhadap Kualitas Audit(Studi Pada Perusahaan Jasa Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2012-2016). Jurnal Akuntansi STIE Muhammadiyah Palopo, 4(2), 43–57. http://journal.stiem.ac.id/index.php/jurakun/article/view/526
Lesmono, B., & Siregar, S. (2021). Studi Literatur Tentang Agency Theory. Ekonomi, Keuangan, Investasi Dan Syariah (Ekuitas, 3(2), 203-210.
Mauliana, E., & Laksito, H. (2021). Pengaruh Fee Audit, Audit Tenure, Rotasi Audit dan Reputasi Auditor Terhadap Kualitas Audit (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI Tahun 2017-2019. Diponegoro Journal of Accounting, 10(1981), 1–15.
Mayangsari, R. D., & Sazangka, A. Y. (2023). Pengaruh Ukuran Kantor Akuntan Publik, Audit Tenure dan Spesialisasi Kantor Akuntan Publik Terhadap Kualitas Audit. Owner, 7(3), 2598–2611. https://doi.org/10.33395/owner.v7i3.1455
Munidewi, I. A. B., Sunarsih, N. M., & Widyantari, I. A. M. (2021). Independence, Time Budget Pressure, Audit Fee and Workload on Audit Quality as The Impact of Covid-19. Journal of International Conference Proceedings, 3(4), 67–76. https://doi.org/10.32535/jicp.v3i4.1011
Myers, J. N., Myers, L. A., & Omer, T. C. (2011). Exploring the term of the auditor–client relationship and the quality of earnings: A case for mandatory auditor rotation? The Accounting Review, 86(6), 1995-2021.
Naufaldyaksa, M. R., Tjan, J. S., & Pelu, M. F. A. (2023). Pengaruh Auditor Switching , Fee Audit , Audit Tenure , dan Company Size terhadap Kualitas Audit pada Perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia ( BEI ) 2018-2020. 6(1), 40–46.
Pamungkas et al. (2022). the Effect of Audit Tenure, Audit Fee, Audit Committee, and Company Size on Audit Quality. CURRENT Jurnal Kajian Akuntansi Dan Bisnis Terkini, 3(2), 166–175. https://current.ejournal.unri.ac.id
Prima, M. F. P., & Gunawan, J. (2024). Pengaruh Fee Audit , Tenure Audit Dan Rotasi Audit Terhadap Kualitas Audit Jakarta. 2(1).
Reichelt, K. J., & Wang, D. (2010). National and office-specific measures of auditor industry expertise and effects on audit quality. Journal of Accounting Research, 48(3), 647–686. https://doi.org/10.1111/j.1475-679X.2009.00363.x
Rizky, M. A., & Astuti, C. D. (2023). Pengaruh Kompetensi Auditor , Workload , dan Time Budget Pressure , Terhadap Kualitas Audit Dengan Etika Audit Sebagai Variabel Pemoderasi. 514–526.
Sari, R., & Rahmi, M. (2021). Analisis Pengaruh Rotasi Auditor, Audit Tenure dan Reputasi KAP terhadap Kualitas Audit. Equity, 24(1), 123–140. https://doi.org/10.34209/equ.v24i1.2415
Simangunsong, M. U. (2020). Pengaruh Time Budget Pressure, Independensi dan Kompetensi Terhadap Kualitas Audit. Jurnal Akuntansi & Perpajakan Jayakarta, 1(2), 81–97.
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. CV. Alfabeta.
Yulaeli, T. (2022). Pengaruh Fee Audit, dan Audit Tenure terhadap Kualitas Audit. Jurnal Akuntansi, Keuangan Dan Perpajakan, 7(1), 19–28. https://doi.org/10.51510/jakp.v7i1.1631
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Jurnal Prajaiswara
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
accreditation
Announcements
CALL FOR PAPER
The Editorial Board of Jurnal Prajaiswara extends a formal invitation to scholars, researchers, academic institutions, governmental entities, key stakeholders, and practitioners to submit high-quality scholarly manuscripts including original research papers and review articles for inclusion in Volume 7, Issue 2, scheduled for publication in August 2026.
