PENGARUH TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT DENGAN INDEPENDENSI SEBAGAI VARIABLE INTERVENING (Studi Kasus Pada Inspektorat Pemerintah Daerah Provinsi Kepulauan Riau)
Daftar Isi:
- The purpose of this study is to analyze the influence of time budget pressure on audit quality with independency as an intervening variable. The sample in this study was 27 auditors of the Riau Islands Regional Government Inspectorate. This type of research is explanatory research using qualitative samples and sampling techniques using total sampling. The results of this study indicate that the independence variable can be a variable that directly affects the budgetary pressure on audit quality. There is a significant influence between time budget pressure on audit quality, significant influence between time budget pressure on independence, and a significant effect between independence on audit quality.