Pengaruh Time Budget Pressure, Kompetensi Dan Independensi Terhadap Kualitas Audit Di Kantor Akuntan Publik

Yeremia Valentino; Murtanto Murtanto; Sekar Mayangsari

doi:10.55606/jcsrpolitama.v2i1.3426

Pengaruh Time Budget Pressure, Kompetensi Dan Independensi Terhadap Kualitas Audit Di Kantor Akuntan Publik

Authors

Yeremia Valentino Universitas Trisakti
Murtanto Murtanto Universitas Trisakti
Sekar Mayangsari Universitas Trisakti

DOI:

https://doi.org/10.55606/jcsrpolitama.v2i1.3426

Keywords:

Time Budget Pressure, Competence, Independence, Audit Quality.

Abstract

The aim of this research is to examine and provide empirical evidence about the influence of time budget pressure, competence and independence on audit quality in public accounting firms. The population of this research is public accountants. Based on the purposive sampling method, the number of research samples was 63 public accountants. Hypothesis testing in this research uses SPSS version 26. The results of this research show that time budget pressure, competence and independence have a positive effect on audit quality.

References

Rosini, I., & Rahman Hakim, D. (2020). Kualitas Audit Berdasarkan Time Budget Pressure dan Pengalaman. JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi, 8(1), 9–20. https://doi.org/10.30656/jak.v8i1.2223

Saifudin, S., Santoso, A., & Violita, D. J. (2022). Pengaruh Kompetensi, Independensi, Time Budget Pressure Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Moderasi. Jurnal Lentera Bisnis, 11(3), 296. https://doi.org/10.34127/jrlab.v11i3.638

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Published

2024-01-19

How to Cite

Yeremia Valentino, Murtanto Murtanto, & Sekar Mayangsari. (2024). Pengaruh Time Budget Pressure, Kompetensi Dan Independensi Terhadap Kualitas Audit Di Kantor Akuntan Publik. Journal of Creative Student Research, 2(1), 52–65. https://doi.org/10.55606/jcsrpolitama.v2i1.3426