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- W2899693780 abstract "Tujuan dari penelitian ini adalah untuk menganalisis pengaruh faktor individu auditor yang terdiri dari kompentensi, independensi, etika dan pengalaman auditor terhadap kualitas audit serta menganalisis faktor moderasi dari tekanan anggaran waktu audit. Populasi dalam penelitian yang digunakan adalah seluruh akuntan publik yang ada di Kantor Akuntan PublikKota Semarang yang terdaftar di direktori IAPI. Pemilihan sampel dalam penelitian ini menggunakan teknik purposive sampling. Hasil Penelitian menunjukan bahwa ada pengaruh yang signifikan secara simultan antara kompetensi, independensi, etika dan pengalaman kerja auditor terhadap kualitas audit. Secara parsial kompetensi, independensi, etika auditor berpengaruh signifikan positif terhadap kualitas audit. Pengalaman auditor berpengaruh negatifsignifikan terhadap kualitas audit. Secara parsial tidak terdapat pengaruh moderasi tekanan anggaran waktu pada pengaruh kompetensi, independensi, etika dan pengalamana uditor terhadap kualitas auditThe purpose of this study is to analyze the influence of individual factors auditors consist of competence, independence, ethics and experience of auditors on audit quality and to analyzemoderation factors of time budget pressure. The population of the study is all certified public accountant in Public Accounting Firm in Semarang. Samples are taken by using purposive sampling technique. The result shows that there is significant influence simultaneously of competence, independence, ethics and auditor’s experience on audit quality. Partially, competence, independence, auditor ethics have positive significant effect on audit quality.Auditor experience has significant negative effect on audit quality. Partially, there isno influence of time budget pressure moderation on the influence of competence, independence, ethics and auditor’s experience toward audit quality." @default.
- W2899693780 created "2018-11-16" @default.
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- W2899693780 date "2016-08-14" @default.
- W2899693780 modified "2023-09-26" @default.
- W2899693780 title "The Analysis of Audit Quality Affected by Auditor’s Individual Factor and Moderated by Pressure of Audit Time Budget" @default.
- W2899693780 doi "https://doi.org/10.15294/aaj.v5i3.19430" @default.
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