Pengaruh Pengalaman Auditor dan Time Budget Pressure terhadap Kualitas Audit Pada Kantor Akuntan Publik di Jakarta Selatan

The unexpected performance of an auditor is extremely undesirable in the course of an audit, but errors in the presentation of financial statements have occurred due to the lack of experience and expertise of an auditor. Therefore, this study was conducted to analyze the Auditor's Experience and Time Budget Pressure on Audit Quality. Therefore, this study was conducted to analyze the Auditor's Experience and Time Budget Pressure on Audit Quality. This study used primary data obtained through the distribution of questionnaires to 64 auditor respondents working in South Jakarta's CAP. Based on the results of the data test using SPSS V.26 software, it showed that simultaneously independent variables, namely Auditor Experience and Time Budget Pressure, explained the effect on dependent variables, namely Audit Quality by 55.3% while the rest was 44.7% affected by other factors not included in this regression model. Partially the Auditor's Experience and Time Budget Pressure have a positive effect on the Quality of Audits.

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Publication Details

Journal
Jurnal Riset Akuntansi
Published
2024-10-06
DOI
https://doi.org/10.54066/jura-itb.v2i4.2514
Primary Topic
Financial Analysis and Corporate Governance
Type
article
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article

Pengaruh Pengalaman Auditor dan Time Budget Pressure terhadap Kualitas Audit Pada Kantor Akuntan Publik di Jakarta Selatan

Eka Yulianti, Hirim Tarihoran, Rosaidah Permanasari Sembiring
Jurnal Riset Akuntansi
Financial Analysis and Corporate Governance
article

Pengaruh Pengalaman Auditor dan Time Budget Pressure terhadap Kualitas Audit Pada Kantor Akuntan Publik di Jakarta Selatan

Eka Yulianti, Hirim Tarihoran, Rosaidah Permanasari Sembiring
article en

Abstract

The unexpected performance of an auditor is extremely undesirable in the course of an audit, but errors in the presentation of financial statements have occurred due to the lack of experience and expertise of an auditor. Therefore, this study was conducted to analyze the Auditor's Experience and Time Budget Pressure on Audit Quality. Therefore, this study was conducted to analyze the Auditor's Experience and Time Budget Pressure on Audit Quality. This study used primary data obtained through the distribution of questionnaires to 64 auditor respondents working in South Jakarta's CAP. Based on the results of the data test using SPSS V.26 software, it showed that simultaneously independent variables, namely Auditor Experience and Time Budget Pressure, explained the effect on dependent variables, namely Audit Quality by 55.3% while the rest was 44.7% affected by other factors not included in this regression model. Partially the Auditor's Experience and Time Budget Pressure have a positive effect on the Quality of Audits.

Jurnal Riset AkuntansiVol. 2(4)
Universitas Tama Jagakarsa (ID)
Openalex Percentile: Top 58%
Financial Analysis and Corporate Governance
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Pengaruh Pengalaman Auditor dan Time Budget Pressure terhadap Kualitas Audit Pada Kantor Akuntan Publik di Jakarta Selatan — Eka Yulianti, Hirim Tarihoran, et al. · Jurnal Riset Akuntansi (2024) | TGRS Research Map | TGRS