The Effect of Independence, Competence, Budget Pressure Time towards Audit Judgment in Accounting Firm the Public of Malang Greater with Religiosity as Moderation Variables

The purpose of this study was to determine the effect of independence, competence and time budget pressure on audit judgment with religiosity as a moderating variable at the Public Accounting Firm SE-Malang Raya. This study used a quantitative method. The sample determination was done using a purposive sampling technique so that a research sample of 75 auditors was obtained. The data collection technique used by the researcher used a questionnaire. The data analysis method used was moderation regression. The results of the study proved that independence had a significant effect on audit judgment, competence had a significant effect on audit judgment, time budget pressure had a significant effect on audit judgment, religiosity supported the effect of independence on audit judgment, religiosity supports the influence of competence on audit judgment and religiosity supports the influence of time budget pressure on audit judgment. The results of the study show that the role of religiosity is able to strengthen the influence between independence, competence and time budget pressure on audit judgment at the SE Malang Raya Public Accounting Firm.