Moderation of Political Pressure on the Determinants of Audit Quality in the Public Sector: A Study of BPK Auditors for the Maluku and North Sulawesi Regions

IF 1.6 Q3 BUSINESS, FINANCE

Australasian Accounting Business and Finance Journal Pub Date : 2023-01-01 DOI:10.14453/aabfj.v17i4.05

S. A. Mahdi, N. Nurkholis, Y. Prihatiningtias, Z. Baridwan

引用次数: 1

Abstract

This study examines audit quality in the public sector. The theory used in this study is quality, which aims to examine political pressure in weakening the influence of independence, integrity, competence, and professionalism on audit quality. The data in this study were taken using a survey by distributing questionnaires to 123 BPK examiners in the Maluku and North Sulawesi regions and analyzed using Moderate regression analysis with Smart PLS 4. The results showed that independence, integrity, competence, and professionalism affected audit quality. In moderation, political pressure has been shown to moderate integrity on audit quality but not as a moderating variable for the effect of independence, competence, and professionalism on audit quality.

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政治压力对公共部门审计质量决定因素的缓和:对马鲁古和北苏拉威西地区BPK审计师的研究

本研究考察了公共部门的审计质量。本研究采用的理论是质量，旨在考察政治压力在削弱独立性、完整性、胜任力和专业性对审计质量的影响。本研究中的数据采用调查的方式，通过向马鲁古和北苏拉威西地区的123名BPK审查员分发问卷，并使用Smart PLS 4进行适度回归分析。结果表明，独立性、完整性、胜任力和专业性影响审计质量。在调节中，政治压力已被证明可以调节诚信对审计质量的影响，但不能作为独立性、胜任力和专业性对审计质量影响的调节变量。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Australasian Accounting Business and Finance Journal BUSINESS, FINANCE-

CiteScore

3.90

自引率

15.80%

发文量

审稿时长

24 weeks

期刊介绍： The Australasian Accounting, Business and Finance Journal is a double blind peer reviewed academic journal. The main focus of our journal is to encourage research from areas of social and environmental critique, exploration and innovation as well as from more traditional areas of accounting, finance, financial planning and banking research. There are no fees or charges associated with submitting to or publishing in this journal.