Kompetensi, Pengalaman Kerja dan Time Budget Pressure Serta Pengaruhnya Terhadap Kualitas Audit

Abstract

This study aimed to examine and obtain empirical evidence showing how Competence, Audit Experience, and Time Budget Pressure affect to the Audit Quality. The object of study are auditors who work in Financial and Development Supervisory Board (BPKP) in Ja mbi, with 42 respondents as sample data.This study conducted using convenience sampling method. Data used in this study based on respondent’s perception obtained using survey method with questionaire. Questionaire examined using validity test, reliability test, and classical assumption test. Data were analyzed using multiple linear regression. The result showed that simultaneously competencies, experience and time budget pressure have effect on audit quality. Meanwhile, partially all of variables give posit ive effect. And among those variables, competencies and work experience give statistical significant effect on audit quality.