Pengaruh Audit Tenure, Fee Audit, Independensi, Kompetensi, Pengalaman Audit, dan Time Budget Pressure terhadap Kualitas Audit
Daftar Isi:
- The aims of this research at examining the influence of audit tenure, audit fee, independence, competence, audit experience, and time budget pressure on audit quality. The population in this research were independent auditors who employed at the Offices of Public Accountant in Surabaya region which is accordance with the directory published by IAPI on 2019. Independent variables used in this research are audit tenure, fee audit, independence, competence, audit experience, time budget pressure and the dependent variable were audit quality. Sampling technique used in this reseacrh is purposive sampling. Samples obtained were 71 questionnaires from 89 questionnaires distributed. Analysis of data using multiple linear regression method with SPSS program version 26.0. The result of hypothesis is competence, audit experience, and time budget pressure have positive effect on audit quality, while audit tenure, audit fee,and independence have no effect on audit quality.