Kompetensi, Pengalaman Kerja dan Time Budget Pressure Serta Pengaruhnya Terhadap Kualitas Audit
View/ Open
Date
2018Author
Prabowo, Andi
Mafudi, M
Putri, Negina Kencono
Metadata
Show full item recordAbstract
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.