PENGARUH TIME BUDGET PRESSURE, INDEPENDENSI AUDITOR, DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT DARI PERSPEKTIF AUDITOR (Studi Empiris pada BPK RI Perwakilan Provinsi Jawa Tengah)

*Rimna Redita Br Tarigan  -  Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Dwi Cahyo Utomo  -  Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro

Citation Format:
Abstract

This research aims to analyze the influence of time budget pressure, auditor independence, and auditor competence on audit quality at the Audit Board of the Republic of Indonesia Representative Office of Central Java Province. This research employs a quantitative approach using a survey method with questionnaires. The sample consists of 41 auditors selected through purposive sampling. Hypothesis testing is conducted using multiple linear regression analysis.

The results indicate that, simultaneously, all independent variables influence audit quality. However, partially, time budget pressure and auditor independence do not have a significant effect on audit quality, while auditor competence has a positive and significant effect on audit quality.
Fulltext View|Download
Keywords: Audit Quality, Time Budget Pressure, Auditor Independence, Auditor Competence
Article Info
Section: Articles
Language : ID
Recent articles
PENGARUH RASIO LIKUIDITAS DAN PROFITABILITAS TERHADAP PERTUMBUHAN LABA (Studi Empiris Pada Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di BEI Pada Periode 2020-2023) PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP FINANCIAL PERFORMANCE (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI periode 2020 – 2023) PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, DAN CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Sektor Non-Keuangan yang Terdaftar di Indeks LQ45 Bursa Efek Indonesia pada Tahun 2021-2023) More recent articles

Last update:

No citation recorded.

Last update:

No citation recorded.