PENGARUH TIME BUDGET PRESSURE, ETIKA AUDITOR DAN FEE AUDITOR TERHADAP KUALITAS AUDIT

Abstract

Auditing is a systematic process to obtain and evaluate objectively evidence regarding the level of conformity between economic actions or events with predetermined criteria, as well as reporting the results to the parties in need. Auditing is a common way to obtain reliable and accurate information. The purpose of this study was to determine the effect of Time Budget Pressure, Auditor Ethics and Audit Fees on Audit Quality. The type of research used is quantitative research. The source of the data used is primary data, the data obtained from the answers to questionnaires that have been sent directly to the auditors who work at the Public Accounting Firm (KAP) in Surabaya. The sampling technique was carried out by purposive sampling method, namely the selection based on certain criteria in order to obtain 40 sample data. The analytical method used is the multiple linear regression method using the SPSS program. The results showed that time budget pressure, audit ethics, and audit fees had a positive effect on audit quality.