PENGARUH TEKANAN WAKTU, KOMPETENSI, INDEPENDENSI DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT

Abstract

Public accountant is essentially for accountability of company’s financial statement. Besides, the accountant had to maintain its audit quality. Therefore, the research aimed to analyze the effect of time pressure, competence, independency, and auditor ethics on the audit quality. The population was all auditors in Surabaya Public Accountant Office. Moreover, the data were primary with questionnaires as the instrument. Furthermore, the data collection technique used simple random sampling. In line with, there were 42 auditors from nine Surabaya Public Accountant Offices.in addition, the data analysis technique used multiple linear regression with SPSS 20. The research result concluded time pressure did not affect the audit quality. It meant, in spite of time pressure and time limitation, the auditors were not affected in doing auditing. Beside, competency, independency and auditor ethics had positive affect on the audit quality. In other words, the higher the competency, the higher auditor’s independency and its ethics would be. As consequence, the audit quality would be increased.
Keywords: audit quality, time pressure, competency, independency, auditor ethics