Pengaruh Pengalaman Kerja Audit, Tekanan Waktu dalam Penyelesaian Audit terhadap Kinerja Audit Internal

Delfiana Jesika; Maria Gai; Aldensia Bernoli; Josua Buke; Elisabet Suna; Susana Purnamasari Baso

doi:10.37481/sjr.v9i1.1388

Authors

Delfiana Jesika Universitas Katolik Widya Mandira kupang
Maria Gai Universitas Katolik Widya Mandira kupang
Aldensia Bernoli Universitas Katolik Widya Mandira kupang
Josua Buke Universitas Katolik Widya Mandira kupang
Elisabet Suna Universitas Katolik Widya Mandira kupang
Susana Purnamasari Baso Universitas Katolik Widya Mandira kupang

DOI:

https://doi.org/10.37481/sjr.v9i1.1388

Keywords:

Auditor Experience, Time Pressure, Internal Audit, Audit Performance, Governance

Abstract

Internal auditing plays a crucial role in supporting transparency, accountability, and effective corporate governance within organizations. However, the performance of internal auditors is often influenced by individual and situational factors, particularly work experience and time pressure during audit completion. Limited experience may reduce auditors’ ability to identify risks accurately, while excessive time pressure can lead to rushed procedures and decreased audit quality. This study aims to examine the influence of auditor work experience and time pressure on internal audit performance. The research employs a qualitative approach using a library research method by reviewing and analyzing relevant literature from academic journals, books, and previous empirical studies related to internal auditing. The analysis indicates that auditor work experience has a positive effect on internal audit performance, as experienced auditors demonstrate higher technical competence, better judgment, and more effective audit execution. In contrast, time pressure has a negative impact on audit performance because it increases the likelihood of procedural omissions and judgment errors. These findings suggest that improving auditor experience and managing audit time allocation are essential to maintaining high-quality internal audit performance.

References

Arifudin, O., & Suryana, Y. (2020). Pengaruh sistem pengendalian internal dan audit internal terhadap pelaksanaan good corporate governance. Jurnal Ilmiah Akuntansi, 11(2), 45-56.

Caroline, E., Kuntadi, C., & Pramukty, R. (2023). Pengaruh pengalaman auditor, dukungan manajemen, dan efektivitas pengendalian internal terhadap efektivitas fungsi audit internal. Jurnal Economina, 2(6), 1487-1497.

Creswell, J. W., & Poth, C. N. (2019). Qualitative inquiry and research design: Choosing among five approaches (4th ed.). Sage Publications.

Flick, U. (2020). An introduction to qualitative research (6th ed.). Sage Publications.

Hart, C. (2019). Doing a literature review: Releasing the research imagination (2nd ed.). Sage Publications.

Hidayat, R., & Nugroho, P. S. (2022). Tekanan waktu dan perilaku disfungsional auditor dalam pelaksanaan audit internal. Jurnal Akuntansi dan Keuangan, 24(1), 55-67.

Kurniawan, A., & Laksana, A. (2021). Kinerja audit internal dan perannya dalam tata kelola perusahaan. Jurnal Tata Kelola dan Akuntabilitas, 5(2), 101-113.

Lestari, P. A., & Putra, I. N. W. A. (2020). Pengalaman auditor dan pengaruhnya terhadap kualitas pelaksanaan audit internal. Jurnal Akuntansi Profesi, 11(1), 45-58.

Malau, P. M., & Syofyan, E. (2022). Pengaruh pengalaman kerja, akuntabilitas, dan tekanan waktu terhadap kualitas audit internal. Jurnal Eksplorasi Akuntansi, 4(2), 320-334.

Moleong, L. J. (2021). Metodologi penelitian kualitatif (Edisi revisi). Remaja Rosdakarya.

Novianti, R., & Handayani, S. (2019). Profesionalisme auditor internal dan efektivitas pengendalian internal. Jurnal Akuntansi Multiparadigma, 10(3), 512-526.

Pikirang, J., Sabijono, H., & Wokas, H. R. (2019). Pengaruh tekanan waktu, independensi, dan etika auditor terhadap kualitas audit. Jurnal Riset Akuntansi Going Concern, 14(1), 45-56.

Pramesti, D., & Sari, M. M. R. (2021). Kompetensi auditor internal dan kualitas rekomendasi audit. Jurnal Ilmiah Akuntansi dan Bisnis, 16(2), 234-246.

Pratiwi, I. D. A., Suryandari, N. N. A., & Susandya, A. A. G. B. (2019). Peran independensi, tekanan waktu, kompleksitas tugas, dan pengalaman auditor terhadap kualitas audit. Jurnal Bisnis dan Akuntansi, 15(2), 121-130.

Rahman, F., & Santoso, B. (2020). Manajemen risiko dan peran audit internal dalam organisasi modern. Jurnal Akuntansi dan Manajemen, 17(1), 88-99.

Salsabila, N., Rahmawati, A., & Putri, D. A. (2023). Peran audit internal dalam meningkatkan efektivitas pengendalian internal perusahaan. Jurnal Akuntansi dan Manajemen, 18(1), 67-78.

Setiawan, D., & Fitriani, Y. (2021). Audit internal sebagai mekanisme pengawasan dalam good corporate governance. Jurnal Akuntansi Kontemporer, 13(2), 120-132.

Stella, A. (2019). Pengaruh kompetensi, independensi, dan tekanan anggaran waktu terhadap kualitas audit. Jurnal Akuntansi Kontemporer, 11(2), 89-101.

Sugiyono. (2020). Metode penelitian kualitatif, kuantitatif, dan R&D. Alfabeta.

Tranfield, D., Denyer, D., & Smart, P. (2020). Towards a methodology for developing evidence?informed management knowledge through systematic review. British Journal of Management, 31(1), 3-17.

Utami, S., & Prakoso, D. A. (2023). Pengaruh tekanan anggaran waktu terhadap kinerja auditor internal. Jurnal Riset Akuntansi dan Bisnis, 23(1), 64-77.

Yin, R. K. (2021). Qualitative research from start to finish (2nd ed.). Guilford Press.

Yuliana, R., & Firmansyah, A. (2021). Tekanan waktu dan perilaku auditor dalam pelaksanaan audit internal. Jurnal Akuntansi Multiparadigma, 12(3), 456-468.

Zed, M. (2020). Metode penelitian kepustakaan. Yayasan Pustaka Obor Indonesia.