PENGARUH TEKANAN WAKTU, FEE AUDIT, INDEPENDENSI DAN KOMPETENSI TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI JAWA TIMUR)

Abstract

This study aims to determine the effect of time pressure, audit costs,
independence and competence on audit quality and the independence of the
Public Accounting Firm (KAP) in East Java. The sample was used by 98
respondents, namely auditors who had worked at 58 KAP in East Java.
Meanwhile, to answer the research hypothesis using multiple regression
analysis and then performed classical assumptions.
Based on the results of this study, it can be concluded that audit costs,
independence and competence affect audit quality. While time pressure does
not affect audit quality. It can be concluded that auditors maintain
audit quality despite the emphasis on time or time reduction in each task.
Auditors in carrying out their duties already have a time allocation that is
adjusted to the complexity of the tasks assigned so that they must carry out
tasks assigned efficiently. And from all the results of the respondent's
answers also states that the service benefits charged to the client must be in
accordance with the risk of the work provided.
Keywords: Audit Quality, Time Pressure, Audit Fee, independence and
competence