PENGARUH KOMPETENSI, INDEPENDENSI, TEKANAN WAKTU, ETIKA AUDITOR, DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris Kantor Akuntansi Publik di Kota Semarang Jawa Tengah)
Daftar Isi:
- The purpose of this study was to determine the competence, independence, time pressure, auditor ethics, and auditor experience on audit quality. The research method used is survey method with questionnaires data collection techniques with respondents auditors who work in Public Accounting Firm in Semarang City, Central Java. Analytical test tool used is multiple regression analysis. The results of this study are: (1) Competence, Independence, and Auditor Ethics have a significant effect on Audit Quality with positive direction in KAP in Semarang City, Central Java; (2) Time pressure negatife influence and significant to Quality Audit at KAP in Semarang City, Central Java; and (3) Work Experience has no significant effect on Quality Audit at KAP in Semarang City. Keywords : Competence, indenpendence, time pressure, auditor ethics and audit quality