Proceedings of the International Joint Conference on Arts and Humanities 2022 (IJCAH 2022)

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Audit Time Budget, Auditor’s Experience, and Professionalism Impact on Auditing Quality

Authors
Budi Agung Prasetya1, *, Dedi Purwana1, Saparuddin Saparuddin1
1Doctoral Program of Management, Jakarta State University, Jakarta, Indonesia
*Corresponding author. Email: BudiAgungPrasetya_9917921014@mhs.unj.ac.id
Corresponding Author
Budi Agung Prasetya
Available Online 19 March 2023.
DOI
10.2991/978-2-38476-008-4_136How to use a DOI?
Keywords
Audit Time Budget; Auditor’s Experience; Professionalism; Quality of Audit Results
Abstract

The purpose of the study was to determine the factors that influence audit quality at the ITJEN Kemendikbudristek, and to describe the implementation of these factors at the Ministry of Education, Culture, Research and Technology. The research method uses descriptive analysis using psychological measurements (psychometry), as well as inferential analysis which is used to determine the truth of the hypothesis, in this analysis using a path analysis testing approach. The results of hypothesis testing are known if the time budget does not have a significant effect on the level of professionalism. While the length of work has a significant effect on the quality of audit results. However, it is immediately known if the Audit Time Budget has an influence on audit quality at the Ministry of Education and Culture.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Joint Conference on Arts and Humanities 2022 (IJCAH 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
19 March 2023
ISBN
978-2-38476-008-4
ISSN
2352-5398
DOI
10.2991/978-2-38476-008-4_136How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Budi Agung Prasetya
AU  - Dedi Purwana
AU  - Saparuddin Saparuddin
PY  - 2023
DA  - 2023/03/19
TI  - Audit Time Budget, Auditor’s Experience, and Professionalism Impact on Auditing Quality
BT  - Proceedings of the International Joint Conference on Arts and Humanities 2022 (IJCAH 2022)
PB  - Atlantis Press
SP  - 1275
EP  - 1284
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-008-4_136
DO  - 10.2991/978-2-38476-008-4_136
ID  - Prasetya2023
ER  -