Pengaruh Akuntabilitas, Pengalaman Auditor, Independensi, Time Budget Pressure, Dan Due Professional Care Terhadap Kualitas Audit Pada Kantor Akuntan Publik Di Surabaya Dan Sidoarjo
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Ubaidillah, Muhammad Naufal
Subject
657.45 - AUDITING
Datestamp
2023-09-29 03:32:59
Abstract :
This research aims to examine the influence of accountability, auditor experience, independence, time budget pressure and due professional care on audit quality for Public Accounting Firm auditors in Surabaya and Sidoarjo. This research is quantitative research using primary data obtained from questionnaire data that has been distributed to auditors who work at Public Accounting Firms domiciled in Surabaya as research objects. The data analysis method is multiple linear regression analysis using SPSS. The research results show that accountability, independence, time budget pressure and due professional care influence audit quality. Meanwhile, the auditor experience variable has no effect on audit quality at Public Accounting Firms in Surabaya and Sidoarjo.
This research aims to examine the influence of accountability, auditor experience, independence, time budget pressure and due professional care on audit quality for Public Accounting Firm auditors in Surabaya and Sidoarjo. This research is quantitative research using primary data obtained from questionnaire data that has been distributed to auditors who work at Public Accounting Firms domiciled in Surabaya as research objects. The data analysis method is multiple linear regression analysis using SPSS. The research results show that accountability, independence, time budget pressure and due professional care influence audit quality. Meanwhile, the auditor experience variable has no effect on audit quality at Public Accounting Firms in Surabaya and Sidoarjo.
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