Research Article
Can Risk Culture Implementation Raising Internal Audit Quality in Case Time Budget Pressure is High?
@INPROCEEDINGS{10.4108/eai.11-10-2021.2319570, author={Agung Wahyudhi Atmanegara and Erlina Erlina and Iskandar Muda and Abdhy Adnans}, title={Can Risk Culture Implementation Raising Internal Audit Quality in Case Time Budget Pressure is High?}, proceedings={Proceedings of the 6th Batusangkar International Conference, BIC 2021, 11 - 12 October, 2021, Batusangkar-West Sumatra, Indonesia}, publisher={EAI}, proceedings_a={BIC}, year={2022}, month={8}, keywords={internal audit quality; risk culture; time budget pressure}, doi={10.4108/eai.11-10-2021.2319570} }- Agung Wahyudhi Atmanegara
Erlina Erlina
Iskandar Muda
Abdhy Adnans
Year: 2022
Can Risk Culture Implementation Raising Internal Audit Quality in Case Time Budget Pressure is High?
BIC
EAI
DOI: 10.4108/eai.11-10-2021.2319570
Abstract
This study examined implementing risk culture and work pressure affects internal audit quality. The research population is internal auditor of local government. The hypothesis tested by using PLS through 3 stages. The results conclude that the application of risk culture has a positive effect on internal audit quality, time budget pressure has a negative impact on internal audit quality and the effect of applying risk culture on internal audit quality is lower if time budget pressure is high.
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