PENGARUH TEKANAN ANGGARAN WAKTU, TIPE KEPRIBADIAN AUDITOR, INDEPENDENSI KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT
Abstract: In the era of
globalization today, the demands of society towards a quality auditor has
increased over time. Auditors must consider time budget in various decision
making. In addition, experience, auditor personality type, independence and
competence can also improve competencies in decision making. The aim of this
research is to test the influence of time budget pressure, auditor personality
type, independence and competence the auditors against the quality of an audit.
The population of this research are all an auditor who work in the office of
the public accountant in the city of Semarang.Sampling method used is
convenience sampling. The Data used in this research is the primary data, that
is done using the method ofsurvey with questionnaire. Processing method used is
regression analysis. The results showed that the auditor personality type,
independence and competence of Auditors significant and positive impact on the
quality of audits.
Keywords: Time Budget Pressure,
Auditor Personality Type, Independence, Competence, Quality of Audit
Penulis: Ausella Jean Fonda,
Rahardja
Kode Jurnal: jpakuntansidd141143
