PENGARUH PENGALAMAN, ETIKA PROFESI, TIME BUDGET PRESSURE, RISIKO KESALAHAN TERHADAP KUALITAS AUDIT

Abstract

This research aimed to find out the effect of experience, professional ethics, time budget pressures, and the risk of
errors in audit quality. While, the research was quantitative. The data were primary. In line with, the data was
obtained by distributing questionnaires to the respondents. Moreever, the respondent was auditors staff of public
accounting office in Surabaya. Futhermore, there were 55 questionnaires which had been distributed but only 50
questionnaires which were returned. The research results concluded as follows: (1) experience had positive effect
on the audit quality. It meant, the higher the experience level owned by auditors, the better the audit quality would
be (2) professions ethics had positive effect on the audit quality. In other words, the better the auditors ethic, the
auditors quality (3) time budget pressure had positive effect on the audit quality. It meant, the better the time
budget pressure of auditors, the higher the audit quality of auditors (4) false risk had a negative effect on the audit
quality. In other words, the higher the audit false risk accepted by the auditors, the lower the audio quality would
be.
Keywords: experience, professional ethics, time budget pressure, error risk, audit quality