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ANALYSIS OF FACTORS AFFECTING INTERNAL AUDIT QUALITY WITH AN
UNDERSTANDING OF INFORMATION SYSTEMS AS MODERATION VARIABLES

Rizki Parid Adam
Trisakti University

Correspondence Address: [email protected]



ARTICLE INFORMATION
Received First
[29 11 2022]

Accepted
[07 01 2023]

KEYWORDS:
Auditor competence, Quality of internal audit, Time
budget pressure, Understanding of information
systems.

JEL CLASSIFICATION:
M42








ABSTRACT
This study aims to examine and analyze the relationship between time
budget pressure and auditor competence on the quality of internal audit
with an understanding of information systems as a moderating variable
at the ministry of finance inspectorate. The method used in this study is
a comparative causal research method which aims to determine the
causal relationship of the independent variables, namely time budget
pressure and auditor competence with the dependent variable, namely
the quality of internal audit with the moderating variable understanding
of information systems. The research population was 374 people with a
sample of 87 people who were determined by purposive sampling
technique. Data collection techniques using a questionnaire. Based on
hypothesis testing, budget pressure has a positive but not significant
effect on the quality of internal audits and auditor competence has a
significant positive effect on audit quality. an understanding of the
information system as a moderating variable cannot weaken the
influence of the budgetary pressure variable on the quality of internal
audit and an understanding of the information system as a moderating
variable cannot strengthen the influence of auditor competence on the
quality of internal audit.

.

ANALYSIS OF FACTORS AFFECTING INTERNAL AUDIT QUALITY WITH
AN UNDERSTANDING OF INFORMATION SYSTEMS AS MODERATION
VARIABLES
Jurnal Pajak dan Keuangan Negara Vol.4, No.2, (2023), Page.446-453


Page | 447
1. INTRODUCTION
Along with the rapid development of digital in
the current era, public demands for transparency and
accountability are increasing for the sake of realizing
good governance in Indonesia. Based on data from
(Transparency International Corruption, 2020) in the
Corruption Perception Index (CPI) Indonesia is ranked
102nd with a score of 37 in 2020, there has been a
decrease of 3 points from 2019. According to this data,
the decline is due to a special relationship between
business people and servants public in carrying out
business processes.
The COVID-19 pandemic that hit Indonesia has
created new problems and serious challenges in the
economic and health sectors. Under these conditions,
Law Number 2 of 2020 was issued concerning the
handling of the COVID-19 pandemic and national
economic recovery (PC-PEN). Summary of audit results
of the Audit Board of the Republic of Indonesia PC-PEN
Semester 2 in the form of a Summary of Examination
Results (IHPS-II), there were 2,843 problems contained
in 2,170 findings with a total state loss of IDR 2.94
trillion. The results included 1,241 problems of
inefficiency, inefficiency, and ineffectiveness, 887
problems of weak internal control systems, and 715
problems of non-compliance with applicable laws and
procedures.
Based on these data, it can be interpreted that
the weaknesses of the internal control system in the
management of state finances should be of more
concern to the internal auditors who carry out the
supervisory role and function. Auditors are given full
trust by users of financial statements in providing
information in the form of reports and opinions on
audits carried out so that the quality of audits carried
out must meet the provisions of auditing standards.
The reliability of financial reports in making decisions
can be reflected in the high quality of audits produced
by the auditors. The Inspectorate General of the
Ministry of Finance as the supervisor of the PC-PEN
program must improve the internal control system by
implementing information technology and increasing
the capabilities of internal auditors. This has been
stated in Government Regulation Number 60 of 2008
which states that strengthening the effectiveness of
the internal control system is the responsibility of the
Government's Internal Supervisory Apparatus.
Limited resources can lead to pressure on the
time budget, namely the emergence of pressure as a
result of the resources given for very limited
assignments. These resources are the time needed and
used by the auditor to carry out the audit (Sososutikno,
2003). During the COVID-19 pandemic, Efficiency
policies and reductions in the official travel budget at
the Inspectorate General of the Ministry of Finance
may influence the auditor's audit time budget
pressure. The pattern of work at home (work from
home) and remote supervision carried out by the
auditor also has the potential to influence the decrease
in audit quality. This is by research (Hambali, 2017),
which explains that time budget pressure hurts audit
quality for BPK RI auditors.
Another important factor that determines a
quality audit is the competence of the auditor. Rai
(2008) in Ningrum (2017) state competence, namely
the qualifications of an auditor needed to carry out an
audit according to procedures. Auditors are required to
have in-depth audit knowledge, good personal
qualities, and special skills and expertise according to
the field under their supervision. Research (Sukesi,
2019) explains that the competence of the auditor has
a positive influence on audit quality. Changes in work
patterns and developments in digitalization in carrying
out audit procedures require auditors to improve their
information technology competencies.
The complexity of audit activities will be
reduced by determining appropriate audit procedures
with the help of understanding information systems,
increasing professional skills, limited time budget
pressure will be reduced and helping inexperienced
auditors (Yudha et al., 2017). Computer-assisted audit
techniques are computerized programs that function
to simplify audit work (Romney, 2014). Research
conducted by research (Deviani and Badera, 2017) and
(Yudha et al., 2017) state that information systems can
moderate the effect of time budget pressure on audit
quality. Research (Yuliyanti & Hanifah, 2018) shows
that high audit quality comes from a moderate
understanding of information systems in auditor
competence.
The development of this research was
previously carried out by (Meidawati & Assidiqi, 2019)
who stated that time budget pressure and competence
had a positive effect on audit quality at Public
Accounting Firms (KAP) in Semarang City. The
difference in this research lies in the object of research,
namely government internal auditors at the
Inspectorate General of the Ministry of Finance which
produced audit quality during the COVID-19 pandemic.
This study also included an understanding of
information systems as a moderating variable.

2. THEORETICAL FRAMEWORK AND
HYPOTHESIS DEVELOPMENT

Attribution Theory
Heider's (1958) attribution theory is a theory
that discusses a person's behavior which is determined
by (1) internal factors such as nature, character, and
attitudes, and (2) external factors such as certain
circumstances that affect individual behavior.
Attribution theory describes a person's response to an
event, predicting a person's actions under certain
conditions.
According to Luthans (2005), a person's behavior is
caused by two factors, namely (1) dispositional
attributions such as personality, ability, and
motivation, and (2) situational attributions such as

ANALYSIS OF FACTORS AFFECTING INTERNAL AUDIT QUALITY WITH
AN UNDERSTANDING OF INFORMATION SYSTEMS AS MODERATION
VARIABLES
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Page | 448
social conditions, environmental conditions, and
regulations that apply.
Government auditors in carrying out audit programs
are influenced by two factors, namely situational and
personal, where the first factor is related to the skills
and characteristics of the auditor, and the second
factor is being able to manage the situation in their
environment, namely being able to meet the target of
audit quality performance by the auditor.
Internal Auditing
Internal audit is an activity that is free from outside
influence to assure adequate assurance and
consultation, an activity made to add organizational
value and improve operational activities (The Institute
of Internal Auditors). Internal audits are carried out by
organizations to achieve objectives that focus on
dealing with assessing and improving the adequacy of
the organization's governance, control, and risk
management processes.
Audit Quality
Audit quality is the combined probability that the
auditor finds violations of the client's accounting
system and reports those violations DeAngelo (1981).
The possibility of finding fraud is based on the auditor's
ability in the technical field, basic operational
standards in auditing, sampling, etc., while the
possibility of reporting violations depends on the
independence of the auditor. Audit quality can be
assessed from the assurance provided by the auditor
that material misstatements and fraud are not
contained in the financial statements (Watkins et al.,
2004).
Time Budget Pressure
Time budget pressure is a condition in which an
auditor is required to perform efficiently on a time
budget that has been designed or imposes strict time
budget deadlines so that auditors often work on
deadlines (Shintya et al., 2016). Therefore, every
accounting firm needs to design a time budget for each
audit activity. The audit time budget is useful so that
there are no delays in the audit report. The delay in the
audit report is the time interval from the end of
accounting records in one period until the audit report
is published (Juwita et al., 2020). DeZoort and Lord
(1997) explained that when feeling pressure on the
time budget, the auditor will respond to one of the
following two things: (i) Functional, namely auditor
behavior that maximizes the best time to work better.
(ii) Dysfunctional, namely the auditor's behavior that
makes the quality of his work decrease.
Auditor Competency
Auditors are required to have competency in
auditing and accounting either through formal
education or continuing professional training and
education. De Angelo (2001), states that competence
can be divided into three perspectives, namely:
Individual Auditor Competence, such as audit
knowledge; Audit Team Competency, such as
cooperation between team members and clients; and
Competence from an Entity Perspective, such as
auditor resource management.
In general, the competence of auditors is reflected
in their formal and informal education and experience,
namely the length of their career in auditing (Arens et.
al., 2017: 105).
Understanding of Information Systems
The information system is a system that provides
information for decision-making/policy and activity
performance from a combination of people,
information technology, and organized procedures, or
information systems. Information technology is
defined as a combination of information technology
and user technology activities that support operations
and management (McLeod and Schell, 2011). An
understanding of the information system by the
auditor will speed up the implementation of the audit
and a quality audit report can be produced. The
complexity of the auditor's task will be reduced by
determining appropriate audit procedures with an
understanding of information systems as the main tool
(Bierstaker et al., 2001).
Figure 1 Research Thinking Framework
Independent Variable Dependent
Variable









Source: processed data
Hypothesis Development
According to DeZoort and Lord (1997), time
budget pressure is related to time constraints that
occur or arise in audit assignments caused by limited
(time) resources that can be allocated to conduct
audits. In conditions where auditors experience time-
budget pressure in completing their audit work, they
still have to improve or maintain audit quality because
time-budget pressures are things that cannot be
avoided in carrying out their duties and responsibilities
to the organization (Yuliyanti and Hanifah, 2018).
However, usually under pressure regarding time
budgets and new work patterns during the Covid-19
pandemic experienced by auditors, this will lead to
dysfunctional behavior, namely ignoring audit
procedures that are considered less important and
reducing compliance. The results of the study (Ahmad
et al., 2020) explain that the higher the audit time
budget pressure will affect the decrease in audit
quality. This research is also in line with the results of
research conducted by (Putri, 2020), (Broberg et al.,
2017), and Mulyadi et al. (2020). However, the results
of this study are not by research conducted by
Meidawati and Assidiqi (2019), Yulianti and Hanifah
Competence
(KO)
Audit Quality
(KA)
Time Budget
Pressure (TAW)
Understanding of Information Systems (PSI)

ANALYSIS OF FACTORS AFFECTING INTERNAL AUDIT QUALITY WITH
AN UNDERSTANDING OF INFORMATION SYSTEMS AS MODERATION
VARIABLES
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Page | 449
(2018), and Yudha et al. (2017). Based on this
description, the hypothesis can be formulated:
H1: Time budget pressure has a negative effect on
internal audit quality.
Competence is the expertise of an auditor
obtained from knowledge and training. Every auditor
must meet certain requirements to become an auditor.
The general auditing standards issued by AAIPI state
that an internal auditor is required to have sufficient
professional competence and rigor to support a good
audit process. Fraud and irregularities can be identified
properly by auditors who have strong basic knowledge
in the field of accounting and auditing. In addition,
auditors are also required to have sufficient experience
in auditing work, special expertise, and good personal
qualities, so that the resulting audit quality will be
further improved. This is reinforced by the results of
research conducted by Sukesi (2019), (Arisanti et al.,
2019), (Sari et al. 2021), Kertarajasa et al. (2019),
Yulianti and Hanifah (2018), and (Sari and Lestari, 2018)
which show that competency has a positive effect on
audit quality.
H2: Auditor competence has a positive effect on
internal audit quality
The pressure experienced by the auditor due to
time constraints and high task complexity will give rise
to its motivation to speed up and time efficiency in
completing its tasks while still paying attention to the
quality of the audit. Understanding information
systems is very useful for auditors in reducing the
negative impact of time budget pressures. Then,
understanding information systems will also help the
auditor make procedures computerized system which
will reduce task complexity. Understanding
information systems helps the auditor speed up the
audit and shorten the time so that a higher-quality
audit report can be produced (Bierstaker et al., 2001).
Research conducted by Deviani and Badera (2017) and
Yudha et al. (2017) explains that increased audit quality
is obtained from a strong relationship between
understanding information systems and time budget
pressure. However, the results of this study are not in
line with the research conducted by Yuliyanti and
Hanifah (2018). Based on this description, the
hypothesis can be formulated:
H3: Understanding of Information Systems weakens the
impact of time budget pressure
According to SPAP (2011), an audit must be carried
out with the technical expertise possessed by the
auditor. The quality of a personal auditor must be
qualified, knowledgeable, experienced, and able to
explain errors in financial reports. Auditors who
understand the use of information technology and the
control environment for information technology will
assist in presenting audit reports more quickly,
precisely, and reliably. The auditor's understanding of
information systems will help time efficiency audit
work so that the resulting audit report will be of higher
quality. An understanding of the information systems
performed by the auditor will also be useful in
determining audit procedures that can reduce task
complexity and produce quality audit reports (Wijaya
& Yulyona, 2017). In line with research conducted by
Yulianti and Hanifah (2018), it shows that high audit
quality comes from a moderate understanding of
information systems in auditor competence. But these
results contradict the results (Arisanti et al., 2019).
Based on this description, the hypothesis can be
formulated:
H4: Understanding of Information Systems
strengthens the effect of auditor competence
on audit quality.
3. RESEARCH METHODS

Descriptive Statistics Test
The descriptive statistical analysis aims to reveal
the characteristics of each individual or object of
analysis, to be able to describe data information that
can be understood in various ways such as by
presenting data with tables and graphs.
Data Quality Test
Testing the quality of data is an important step
and is required in research that uses a questionnaire
instrument, aiming to test the correctness of the data
obtained. This test consists of validity and reliability
tests.
A. Validity test
The validity test aims to ensure that the
questionnaire used reflects something that will be
measured. The result of the calculation operation is
called r count, then it is compared with the r table
numbers, with the following criteria: If r count > r
table, then the statement is valid; If r count <r table,
then the statement is invalid.
B. Reliability Test
The reliability test reflects the consistent level of
reliability of the questionnaire by calculating Cronbach
Alpha (ɑ) with the following conditions: If the results
are ɑ ≥ 0.60, then the variable is declared reliable; If the
result ɑ ≤ 0.60, then the variable is declared unreliable.
Classic Assumption Test
The classical assumption test is a requirement that
must be met by a regression model so that the
relevance of using the regression model is used as a
predictive analysis. The method used in this study is
Ordinary Least Square where if we use this method to
answer the problem then several assumptions must be
met or commonly called the classical assumption test,
which consists of normality, multicollinearity, and
heteroscedasticity tests.
Moderation Regression Models
The data collected in this study was then processed
and tested. The analysis model of this study in the form
of a Moderated Regression Analysis equation is as
follows in table 2.2:
KA = α + β1 TAW + β2 KOM + β3 PSI + β4 TAW*PSI + β5
KOM*PSI + Ꜫ
Information:
KA = Audit Quality
Α = Constant

ANALYSIS OF FACTORS AFFECTING INTERNAL AUDIT QUALITY WITH
AN UNDERSTANDING OF INFORMATION SYSTEMS AS MODERATION
VARIABLES
Jurnal Pajak dan Keuangan Negara Vol.4, No.2, (2023), Page.446-453


Page | 450
β1-5 = Regression Coefficient
TAW = Time Budget Pressure
KOM = Competence
PSI = Understanding of Information Systems
Ꜫ = Error Rate

Hypothesis test
Hypothesis testing consists of:
F-Test
The F test shows the significance of the effect of the
dependent variable. The criteria for testing and
concluding the F test are:
a. if Sig. < 0.05, means a significant effect;
b. if Sig. > 0.05, means no significant effect.
T-Test
The t-statistical test aims to test the significance of
the constants of each independent variable with the
decision provisions:
a. if Sig. > 0.05, then the hypothesis is rejected,
meaning it has no effect;
b. if Sig. <0.05, then the hypothesis is accepted,
meaning it has an influence.
Determination Coefficient Test
The R2 test is used to see whether or not the
influence of the independent variables explains the
variation of the dependent variable. The value of R2 is
between 0 < R2 < 1 provided that:
a. if the value of R2 is small, it means that it can only
explain limited;
b. if the value of R2 is large, it means that it can provide
almost all the information.

4. RESEARCH RESULT
Overview of Research Data
In this study, the research object was the auditors
of the Inspectorate General of the Ministry of Finance
with a total of 374 auditors, so according to Slovin's
theory, a minimum number of research samples of 79
auditors would be obtained. Researchers can only
obtain as many as 87 questionnaires which can be
returned and can be processed according to the
instructions for filling out the questionnaire.
Description of Research Respondents.
Based on the resulting data obtained using Excel
data processing software, it is known that the
description of the respondents can be concluded,
namely data on gender, education, and years of service.
Of the total number of respondents who filled out the
complete questionnaire, 59 were male and 21 were
female. There were 18 respondents with a D-III
education, 47 respondents with a D-IV/S1 education,
14 respondents with a Master's degree, and 1
respondent with a Doctoral degree. Most of the
respondents to the Inspectorate General of the
Ministry of Finance had a working period of 0 to. 5 years
totaling 13 people, 35 people with a working period of
5 s.d. 10 years, and 22 people with 10 to 10 years of
service. 20 years, and 10 people with more than 20
years of service.

Data analysis
The results of data analysis in this study are as
follows:
Table 1
Descriptive Analysis Results
Var N Min Max Mean Indeks Std.
Dev.
TA 87 12 37 20.44 2,555 5.508
KO 87 29 45 40.62 4,513 4.478
PSI 87 11 25 21.92 4,384 3.359
KA 87 44 55 51.76 4,705 3.622
Source: processed data

Data Quality Test
A. Validity Test
This test is carried out with the criteria said to be
valid if the value of r count> r table. The r table value
with n = 87 and a confidence level of 0.05 is 0.2084. In
this study, the data were processed using SPSS version
26. Based on the test results, the value of r calculated
for each statement was greater than 0.2084 so it could
be concluded that all statement items in the
questionnaire were valid. In this study, data were
processed using SPSS version 26.
B. Reliability Test
Based on the results of the reliability test, the
Cronbach Alpha results were obtained for the variable
Time Budget Pressure (0.783), Auditor Competence
(0.905), Understanding of Information Systems (0.899),
and Audit Quality (0.711). This value is greater than
0.06 so it is concluded that all variables are reliable. In
this study, data were processed using SPSS version 26.
Classic assumption test
A. Normality Test
This test uses the Kolmogorov-Smirnov through the
Exact significance value approach. The result of the test
is 0.070. This value is greater than the alpha value of
5%, which is 0.05. By looking at these results it can be
concluded that Ho is accepted and the 95% confidence
level assumption of the normality distribution for the
error variable is met.
B. Multicollinearity Test Results
The results of the multicollinearity test on the
independent and moderating variables are the VIF
Time Budget Pressure (1.151) and tolerance (0.869)
values. Auditor competency VIF score (1,809) and
tolerance (0.553). VIF value of understanding of
Information Systems (1.640) and tolerance (0.610). The
VIF value of all independent and moderating variables
is less than 10 and tolerance is more than 0.10, it can
be concluded that there is no multicollinearity.
C. Heteroscedasticity Test
From the test results, the probability value (Sig) of
the time budget pressure variable (X1) is 0.054, auditor

ANALYSIS OF FACTORS AFFECTING INTERNAL AUDIT QUALITY WITH
AN UNDERSTANDING OF INFORMATION SYSTEMS AS MODERATION
VARIABLES
Jurnal Pajak dan Keuangan Negara Vol.4, No.2, (2023), Page.446-453


Page | 451
competence (X2) is 0.359, and Understanding of
Information Systems (M) is 0.874. The results of the
Glejser test to detect the occurrence of
heteroscedasticity show a significance result above
0.05, so it can be concluded that the data does not
occur heteroscedasticity.
Hypothesis test
The method used in this research is moderation
regression. Moderated regression analysis (Moderated
Regression Analysis) is a test conducted to explain the
influence of the moderating variable (PSI) and whether
it can strengthen or weaken the relationship between
the independent variables time budget pressure (TAW)
and Auditor Competence (KOM) with the dependent
variable (Quality).
Table 2. Moderation Regression Analysis Test Results
Model
Unst Coeff
t sig result B Std. Err
Const. 30.091 4.814 6.250 0.000
TAW 0.284 0.430 0.661 0.510 Rejected
KO 0.448 0.207 2.165 0.033 Accepted
TAW-PSI -0.012 0.018 -0.633 0.528 Rejected
KO-PSI 0.003 0.009 0.358 0.722 Rejected
a. Regression Fstat 9.714, Sig. 0,000.
b. R Square 0.322, Adjusted R Square 0.288.
c. Y = Audit quality
Source: Processed Data (SPSS 26)
Berdasarkan tabel 2 dapat dilihat koefisien untuk
persamaan regresi dari penelitian ini, yang dapat
disusun dalam persamaan matematis sebagai berikut:
Quality = Y= 30.091+0.284TAW + 0.448KO –
0.012TAW*PSI + 0.003KOM*PSI + ε
A constant value of 30.091 means that if all
independent variables and moderating variables are
worth 0 then the value of the Audit Quality variable is
30.091. The value of the regression coefficient (β1-4),
namely time budget pressure (β1) is 0.284, meaning
that every time budget pressure (β1) increases by one
unit, audit quality will increase by 0.284 units. The
regression coefficient for auditor competence (β2) is
0.448, meaning that for every increase in auditor
competence (β2) by one unit, audit quality will increase
by 0.448 units. The regression coefficient of time
budget pressure moderated by an understanding of
information systems (β3) is (-0.012), meaning that for
each increase in time budget pressure moderated by
an understanding of information systems (β3) by one
unit, the quality will decrease by 0.012 units. The
regression coefficient of auditor competence
moderated by an understanding of information
systems (β4) is 0.003, meaning that every increase in
auditor competence moderated by an understanding
of information systems (β4) is one unit, then the quality
will increase by 0.012 units.
F-Test
From table 2 it can be concluded that the regression
model shows a value of Sig. of 0.000, the value of Sig.
is smaller than 0.5, which can explain that the
independent and moderating variables can jointly
affect the dependent variable.
T-test
The significance value of the t-test for the time
budget pressure variable is 0.510 indicating that the
time budget pressure variable does not influence the
dependent variable of audit quality.
The significance value of the t-test for the auditor's
competency variable shows a significant number of
0.033 (greater than 0.05) proving that the results of this
study support the second hypothesis.
The moderating coefficient value between time
budget pressure and understanding of information
systems is -0.012. This shows that each interaction of
time budget pressure with an understanding of
information systems increases by one unit will result in
a decrease in audit quality of 0.012. The significance
value of the t-test variable time budget pressure with
an understanding of information systems is 0.528
indicating that understanding of information systems
does not moderate the effect of time budget pressure
on audit quality.
The coefficient of moderation between auditor
competence and understanding of information
systems is 0.003. This shows that each interaction of
time budget pressure with an understanding of
information systems increases by one unit will increase
audit quality of 0.003. The significance value of the t-
test of the auditor's competency variable with an
understanding of information systems is 0.722
indicating that an understanding of information
systems does not moderate the effect of an auditor's
competence on audit quality.
Determination Coefficient Test
Based on table 2 above it is known that the
Adjusted R-Square value is 0.288 or 28.8%. This shows
that the variables of time budget pressure, auditor
competency, time budget pressure which are
moderated by an understanding of information
systems and moderated competence of auditors by
understanding information systems only explain 28.8%
of the variance of audit quality and the remaining
71.2% is influenced by variables other than research.

Discussion
The Effect of Time Budget Pressure on Audit Quality
The results of this study indicate that the
constraints and new work patterns faced by auditors
during the Covid-19 pandemic did not cause auditors to
experience negative pressure but instead became a
form of positive pressure although they did not affect
audit quality. The Government of Indonesia's Internal
Audit Standards (SAIPI) require that APIP Leaders must
prepare strategic plans and annual internal audit
activity plans with priority on activities that have the
greatest risk and in line with APIP objectives, the
Ministry of Finance's Inspectorate General's auditors
can deal with pressure well when carrying out tasks,
such as limited resource constraints in completing

ANALYSIS OF FACTORS AFFECTING INTERNAL AUDIT QUALITY WITH
AN UNDERSTANDING OF INFORMATION SYSTEMS AS MODERATION
VARIABLES
Jurnal Pajak dan Keuangan Negara Vol.4, No.2, (2023), Page.446-453


Page | 452
work, namely the time given to complete work is
getting less. The results of this study are in line with the
research by Lestari et al. (2020). However, this research
is not by previous research conducted by Ahmad et al,
(2020), Putri (2020), Broberg et al. (2017), and Mulyadi
et al. (2020).
The Effect of Auditor Competence on the Quality of
Audit Results
The results of this study can be concluded that the
higher the competence of an auditor, the better the
quality of the audit. Auditors must have general
standards of knowledge, skills, and experience in the
field of auditing to carry out their profession concerning
established procedures. Therefore, the higher the
education and experience of an auditor, the wider the
auditor can work professionally. Decree of the Inspector
General Number KEP -40/IJ/2019 concerning
Competency Standards for Functional Auditor Positions
in the Inspectorate General's Environment, explains
that the auditor of the Inspectorate General in carrying
out his work must have basic competence, professional
competence, and special expertise. The results of this
study are in line with Sukesi's research (2019), Arisanti
et al. (2019), Sari et al. (2021), Kertarajasa et al. (2019),
Yulianti and Hanifah (2018), and Sari and Lestari (2018).
The Effect of Time Budget Pressure With Moderation of
Information System Understanding on Audit Quality
Understanding information systems weaken time
budget pressure with negative results but not
significant. This means that an understanding of
information systems will not help the auditor to
produce a quality audit report amidst the limited time
available. Understanding information systems only
help to shorten auditing time and in selecting the right
audit procedures. So it can be concluded that the
information system only facilitates the execution of
audit tasks carried out by the auditor, one of which is
to shorten processing time. This research is not in line
with the results of research by Deviani and Badera
(2017) and Yudha et al. (2017). However, this research
is by that conducted by Hajering et al, (2019) and
Yuliyanti and Hanifah (2018).
Effect of Auditor Competence With Moderation of
Understanding of Information Systems on Audit Quality
Understanding information systems does not
moderate the relationship between competence and
audit quality. The competence of the auditor has been
able to produce a quality audit. The existence of an
understanding of information systems in addition to
the competencies that are already owned by the
auditor, will not greatly affect the quality of the audit.
These results are in line with research by Arisanti et al.
(2019). On the contrary, the results of this study
contradict the results of research by Yulianti and
Hanifah (2018). the standard of competency that has
been set by the Ministry of Finance's Inspectorate
General is already high to support the quality of the
resulting audit.


5. CONCLUSIONS AND RECOMMENDATIONS
Based on the results of the analysis that has been
done, it can be concluded that time budget pressure
has no effect on internal audit quality, auditor
competence has an effect on internal audit quality,
understanding of information systems cannot
moderate the effect of time budget pressure on
internal audit quality, and understanding of the system
information can moderate the effect of competence on
internal audit quality.
Based on the research results that have been
obtained, it is hoped that further research can add
other variables related to audit quality such as
professional ethical sensitivity, professional skepticism,
and auditor experience. Then the next research can
also increase the number of respondents so that the
research results can be more representative
representing the population in the entity studied.

6. IMPLICATIONS AND LIMITATIONS
This study has limitations that can be improved by
further studies. The limitations of the answers given by
the respondents did not show the actual situation. The
questionnaires distributed were not too high but quite
adequate, considering that the respondents were
generally very busy with government affairs which took
up so much time and energy due to the Covid-19
pandemic. The sample in this study only examines
research objects that are limited to the Inspectorate
General of the Ministry of Finance or one government
agency, so it cannot generalize problems to several
other government agencies in Indonesia regarding
audit quality.

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