PENGARUH KOMPETENSI, INDEPENDENSI DAN TEKANAN WAKTU AUDIT TERHADAP KUALITAS AUDIT

Abstract

This research is meant to examine (a) the influence of competency to the audit quality; (b) the influence of independency to the audit quality; (c) the influence of audit time pressure to the audit quality. The respondents are 75 auditors in Audit Board of the Republic of Indonesia (BPK-RI) of East Java Province. The sample collection technique has been done by using purposive sampling. The data that has been processed in the research is the respondent who has a position as junior and senior auditor, have a period of service at least 1 year. The analysis technique has been done by using multiple linear regressions analysis. The result of the research shows that competency has positive influence to the audit quality. It indicates that when competency that is owned by an auditor is getting high, it will enhance the result of audit inspection on financial statement. Independency has positive influence to the audit quality. It indicates that when the independency level of an auditor is getting high, it will enhance the result of audit inspection on financial statement. Audit time pressure has positive influence to the audit quality. It indicates that audit time pressure can accelerate the performance of auditor to finish his job on schedule.
Keywords: Competency, Independency, Audit Time Pressure, and Audit Quality.