STUDI EMPIRIS ATAS KUALITAS AUDIT

  • . Anastasia
  • Carmel Meiden

Abstract

This study aims to determine whether the competence, independence, time budget pressure, and ethical
impact on audit quality. Research with the theme of quality audit becomes important in two points: first,
as a way of seeing reality in compliance auditor to audit standards and the second, while maintaining user
trust. Audit quality on the one hand can increase the reliability of the information, on the other hand is
influenced by many factors such as the competence, independence, time budget pressure, and ethics. This
study uses the KAP auditor as respondents, by considering two important things: first, in Jakarta and the
second, the category of non big four, as a way of presenting variation among the existing research. Total
respondents 106 auditors were selected purposively and proportionally from 17 KAP. The data is
processed using multiple linear regressions after classical assumption test and instrument questionnaire
test. The results showed all four of the above factors have a significant effect on audit quality.
Suggestions of this study extend some aspects of the research.
Keywords: audit quality competence, independence, time budget pressure, ethics, auditors
How to Cite
Anastasia, ., & Meiden, C. (1). STUDI EMPIRIS ATAS KUALITAS AUDIT. Proceeding SENDI_U. Retrieved from https://www.unisbank.ac.id/ojs/index.php/sendi_u/article/view/3291