PENGARUH INDEPENDENSI, KOMPETENSI, DAN TEKANAN WAKTU TERHADAP KUALITAS AUDIT

Irawan Jati Kusumo; Etna Nur Afri Yuyetta

PENGARUH INDEPENDENSI, KOMPETENSI, DAN TEKANAN WAKTU TERHADAP KUALITAS AUDIT

*Irawan Jati Kusumo - Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro

Etna Nur Afri Yuyetta - Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro

How to cite (IEEE): I. Jati Kusumo, and E. N. Afri Yuyetta, "PENGARUH INDEPENDENSI, KOMPETENSI, DAN TEKANAN WAKTU TERHADAP KUALITAS AUDIT," Diponegoro Journal of Accounting, vol. 8, no. 1, Nov. 2019. [Online]. Retrieved from :

How to cite (APA): Jati Kusumo, I., & Afri Yuyetta, E. N. (2019). PENGARUH INDEPENDENSI, KOMPETENSI, DAN TEKANAN WAKTU TERHADAP KUALITAS AUDIT. Diponegoro Journal of Accounting, 8(1). Retrieved from https://ejournal3.undip.ac.id/index.php/accounting/article/view/25583

How to cite (BCREC): Jati Kusumo, I., Afri Yuyetta, E. N. (2019). PENGARUH INDEPENDENSI, KOMPETENSI, DAN TEKANAN WAKTU TERHADAP KUALITAS AUDIT. Diponegoro Journal of Accounting, 8 (1) Retrieved from https://ejournal3.undip.ac.id/index.php/accounting/article/view/25583

How to cite (Chicago): Jati Kusumo, Irawan, and Etna N. Afri Yuyetta. "PENGARUH INDEPENDENSI, KOMPETENSI, DAN TEKANAN WAKTU TERHADAP KUALITAS AUDIT." Diponegoro Journal of Accounting 8, no. 1 (2019): ##plugins.citationFormats.chicago.noPages## Accessed : April 6, 2025. https://ejournal3.undip.ac.id/index.php/accounting/article/view/25583

How to cite (Vancouver): Jati Kusumo I, Afri Yuyetta EN. PENGARUH INDEPENDENSI, KOMPETENSI, DAN TEKANAN WAKTU TERHADAP KUALITAS AUDIT. Diponegoro Journal of Accounting [Online]. 2019 Nov;8(1). Retrieved from: https://ejournal3.undip.ac.id/index.php/accounting/article/view/25583.

How to cite (Harvard): Jati Kusumo, I., and Afri Yuyetta, E. N., 2019. PENGARUH INDEPENDENSI, KOMPETENSI, DAN TEKANAN WAKTU TERHADAP KUALITAS AUDIT. Diponegoro Journal of Accounting, [Online] Volume 8(1). Retrieved from: https://ejournal3.undip.ac.id/index.php/accounting/article/view/25583 [Accessed : 6 Apr. 2025].

How to cite (MLA8): Jati Kusumo, Irawan, and Etna Nur Afri Yuyetta. "PENGARUH INDEPENDENSI, KOMPETENSI, DAN TEKANAN WAKTU TERHADAP KUALITAS AUDIT." Diponegoro Journal of Accounting, vol. 8, no. 1, 15 Nov. 2019, ##plugins.citationFormats.mla8.noPages## , https://ejournal3.undip.ac.id/index.php/accounting/article/view/25583. Retrieved : 6 Apr. 2025.

BibTex Citation Data :

@article{DJA25583,
    author = {Irawan Jati Kusumo and Etna Nur Afri Yuyetta},
    title = {PENGARUH INDEPENDENSI, KOMPETENSI, DAN TEKANAN WAKTU TERHADAP KUALITAS AUDIT},
    journal = {Diponegoro Journal of Accounting},
  volume = {8},
    number = {1},
    year = {2019},
    keywords = {audit quality, independence, competence, time pressure.},
    abstract = {The purpose of this study is to analyze the relationship between the quality of auditing results with an auditor's independence, the time pressure given, and the auditor's competence. This study uses measures of independence, competence, and time pressure as the dependent variable. This research was conducted by using questionnaire method that was spread to 15 Public Accounting Firms (PAF) with target of eight auditors in each PAF. The results show that independence, competence, and time pressure play a significant role in the quality of audit results.},
   issn = {2337-3806},    url = {https://ejournal3.undip.ac.id/index.php/accounting/article/view/25583}
}

Refworks Citation Data :

@article{{DJA}{25583}, author = {Jati Kusumo, I., Afri Yuyetta, E.}, title = {PENGARUH INDEPENDENSI, KOMPETENSI, DAN TEKANAN WAKTU TERHADAP KUALITAS AUDIT}, journal = {Diponegoro Journal of Accounting}, volume = {8}, number = {1}, year = {2019}, url = {https://ejournal3.undip.ac.id/index.php/accounting/article/view/25583} }

Citation Format:

Abstract

The purpose of this study is to analyze the relationship between the quality of auditing results with an auditor's independence, the time pressure given, and the auditor's competence. This study uses measures of independence, competence, and time pressure as the dependent variable. This research was conducted by using questionnaire method that was spread to 15 Public Accounting Firms (PAF) with target of eight auditors in each PAF.
The results show that independence, competence, and time pressure play a significant role in the quality of audit results.

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Keywords: audit quality, independence, competence, time pressure.

Article Info

Section: Articles

Language : ID

In Volume 8, Nomor 1, Tahun 2019