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IJSTR >> Volume 10 - Issue 10, October 2021 Edition



International Journal of Scientific & Technology Research  
International Journal of Scientific & Technology Research

Website: http://www.ijstr.org

ISSN 2277-8616



The Effect Of Tax Auditor Professional Skepticism And Competency On Tax Audit Quality With Time Pressure As A Moderating Variable In Indonesia Tax Authority

[Full Text]

 

AUTHOR(S)

Nani Sayekti Yuli Pratiwi, Waluyo

 

KEYWORDS

Auditor Competence, Auditor Mood, Auditor Virtue, Audit Judgment.

 

ABSTRACT

This study aims to prove the effect of professional competence and skepticism of tax examiners on the quality of tax audits with time pressure as moderating variable. This study using mixed method of quantitative (purposive survey) and qualitative, the data source used is primary data collected through sending questionnaires to respondents, while the qualitative research data source is by interview of several respondents. The results in this study indicate that competence has positive effect on quality of tax audits, while competency moderated by time pressure has no effect on quality of tax audits, professional skepticism has a positive effect on quality of tax audits, and the interaction of professional skepticism moderated by time pressure has a negative effect on quality of tax audits. The results of quantitative research is supported by qualitative research results. This study contributes to the development of theories in the field of tax auditing and accounting.

 

REFERENCES

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