PENGARUH DUE PROFESIONAL CARE, TIME BUDGET PRESSURE, PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT

Abstract

This research is meant to analyze the influence of due professional care to the audit quality at the Public
Accountant Firm in Surabaya, the influence of time budget pressure to the audit quality at Public Accountant
Firm in Surabaya, and the influence of the auditor experience to the audit quality at Public Accountant Firm in
Surabaya. This research is cooperative casual research. The population is all auditor staffs at Public Accountant
Firm (KAP) which are listed in the directory of Institute of Indonesia Chartered Accountants in 2004 in the area
of Surabaya. The sample collection technique has been carried out by using purposive sampling. The sample
determination criteria is the respondent who has position as partner, senior and junior auditor who have been
working at least 1 year. The samples are 10 Public Accountant Firms which are located in Surabaya city and the
data which have been applied is the questionnaires which have been issued at Public Accountant Firm. The data
analysis method has been done by using statistical analysis in which the calculation is conducted by using SPSS
(Statistical Product and Service Solution).
Keywords: due professional care, time budget pressure, auditor experience, audit quality.