Pengaruh Kompetensi, Independensi, Etika, Motivasi, dan Time Budget Pressure Auditor terhadap Kualitas Audit (Studi Empiris pada Auditor Pemerintah di Inspektorat Kab. Boyolali).

Abstract

The purpose of this research are to determine the effect of competence, independence, ethics, motivation, and time budget pressure auditors on audit quality in Boyolali inspectorate. Research samples are 35 auditors. Data analysis in this study are linear regression and t test analysis. The results showed that: (1) Auditor Competence partially influence on the Quality Audit at the level 0.05, with sig. Auditor competence 0.035<0.05; (2) Auditor independence partially influence on the Quality Audit at the level 0.05, with sig. Auditor independence 0.000<0,05; (3) Auditor ethics partially influence on the Quality Audit at the level 0.05, with sig. Auditor ethics 0.788>0.05; (4) Auditor motivation partially influence on the Quality Audit at the level 0,05, with sig. Auditor motivation 0.000<0.05; (5) Time Budget Pressure Auditor partially influence on the Quality Audit at the level 0.05, with sig. Time Budget Pressure 0.071>0.05; (6) competence, independence, ethics, motivation, and time budget pressure auditors simultaneously influence on the Quality Audit with sig. 0.000<0.05.