PENGARUH TIME BUDGET PRESSURE, INTEGRITAS, OBJEKTIVITAS DAN PENGALAMAN KERJA TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITORSEBAGAI VARIABEL MODERASI

Abstract

This study aims to determine the effect of time budget pressure, integrity, objectivity
and work experience on audit quality with audit ethics as a moderating variable. So in
this study the population used was an independent auditor who worked at the Public
Accounting Firm (KAP) in Medan, Batam, Padang and Pekanbaru. The sampling
technique uses purposive sampling method. So the sample in this study was 90 people.
The type of data used in this study is quantitative data in the form of secondary data with
collection techniques in documentation from existing data. This study was tested using
multiple regression analysis with the help of processed statistical data with SPSS version
21. The classic assumption test used was multicollinearity test, heterocedasticity test and
autocorrelation test. The hypothesis test used is the statistical t test and the coefficient of
determination test. The results of hypothesis testing indicate that there is a significant
effect between Time Budget Pressure, Integrity, Objectivity, Work Experience that has a
significant effect on Audit Quality. There is a significant influence between Time Budget
Pressure and Auditor Ethics, Integrity and Auditor Ethics, Objectivity and Auditor Ethics,
Work Experience and Auditor Ethics have a significant effect on Audit Quality.
Keyword: Time Budget Pressure, Integrity, Objectivity, Work Experience, Audit Quality,
Auditor Ethics