PENGARUH ETIKA DAN TEKANAN WAKTU TERHADAP KUALITAS AUDIT KEUANGAN PEMERINTAH DAERAH

Tandi Sampe, Elsa and Antong, Antong and Caronge, Erniyati (2026) PENGARUH ETIKA DAN TEKANAN WAKTU TERHADAP KUALITAS AUDIT KEUANGAN PEMERINTAH DAERAH. PENGARUH ETIKA DAN TEKANAN WAKTU TERHADAP KUALITAS AUDIT KEUANGAN PEMERINTAH DAERAH, 7 (2). pp. 51-62. ISSN 2746-0061

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Abstract

This study aims to analyze the influence of ethics and time pressure on the quality of local government financial audits. This study is motivated by the importance of audit quality in realizing transparency and accountability in public financial management. This research method uses a quantitative approach with a purposive sampling technique on 59 local government auditors. Primary data were collected through questionnaires and analyzed using SPSS. The results of this study indicate that: (1) auditor ethics have a positive and significant effect on audit quality, (2) time pressure has a negative and significant effect on audit quality and (3) auditor ethics and time pressure simultaneously have a significant effect on audit quality. The coefficient of determination (R2) value of 0.847 indicates that the two independent variables are able to explain 84.7% of the variation in audit quality, while 15.3% is influenced by other factors outside this study. This finding confirms that improving audit quality can be achieved through strengthening auditor professional ethics and effective management of time pressure in the implementation of public sector audits.

Item Type:	Article
Contributors:	Contribution Contributors ID/NIDN/NIDK Teacher Antong, Antong NIDN0912127802 Teacher Caronge, Erniyati NIDN0004028105
Uncontrolled Keywords:	Etika Auditor, Tekanan Waktu, Kualitas Audit, Pemerintah Daerah
Subjects:	L Education > LB Theory and practice of education L Education > LC Special aspects of education
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Elsa Tandi Sampe
Date Deposited:	07 Sep 2026 02:18
Last Modified:	07 Sep 2026 02:18
URI:	http://repository.umpalopo.ac.id/id/eprint/6822

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