PENGARUH INDEPENDENSI, DUE PROFESSIONAL CARE, TIME DAN BUDGET PRESSURE TERHADAP KUALITAS AUDIT

Abstract

Abstrak

Penelitian ini bertujuan untuk mengetahui pengaruh independensi, due professional care dan time budget pressure terhadap kualitas audit. Lokasi penelitian pada kantor akuntan publik di Kota Jambi dan Kota Palembang. Populasi dari 3 kantor akuntan publik di Kota Jambi dan 10 kantor akuntan publik di Kota Palembang. Peneliti menggunakan metode conviniance sampling sebagai metode penelitian.Teknik analisis yang digunakan oleh peneliti adalah SEM-PLS dengan software WarpPLS 7.0. Hasil penelitian ini menunjukkan bahwa (1) independensi berpengaruh terhadap kualitas audit; (2) due professional care terhadap kualitas audit; (3) time budget pressure berpengaruh terhadap kualitas audit.

Abstract

This This study aims to determine the effect of independence, due professional care and time budget pressure on audit quality. The research locations are public accounting firms in Jambi City and Palembang City. The population of 3 public accounting firms in Jambi City and 10 public accounting firms in Palembang City. The researcher used the convenience sampling method as the research method. The analytical technique used by the researcher was SEM-PLS with WarpPLS 7.0 software. The results of this study indicate that (1) independence has an effect on audit quality; (2) due professional care on audit quality; (3) time budget pressure has an effect on audit quality.