Electronic Theses and Dissertation

Abstrak penelitian ini bertujuan untuk mengetahui pengaruh kompetensi, independensi, time budget pressure terhadap kualitas audit. data yang digunakan dalam penelitian ini adalah data primer. teknik pengambilan sampel yang digunakan adalah purposive sampling. sampel dalam penelitian ini sebanyak 68 orang responden yang merupakan auditor yang berkerja di kantor akuntan publik di kota medan, baik yang menjabat sebagai pimpinan dan rekan, junior auditor dan senior auditor. data diolah dengan uji regresi linear berganda menggunakan spss 22. penelitian ini menggunakan variabel independen kompetensi, independensi dan time budget pressure dan variabel dependen kualitas audit. hasil penelitian membuktikan bahwa kompetensi, independensi, time budget pressure berpengaruh, baik secara simultan maupun parsial terhadap kualitas audit. kata kunci: kompetensi, independensi, time budget pressure dan kualitas audit. abstract this study aims to determine the influence of competence, independence, time budget pressure on audit quality. the data used in this study is the primary data. the sampling technique used is purposive sampling. the sample in this research are 68 respondents who are auditors who work in public accounting firm in medan, both who served as chairman and associate, junior auditor and senior auditor. the data were processed by multiple linear regression test using spss 22. this study uses independent variables of competence, independence and time budget pressure and the dependent variable of audit quality. the results of the study prove that competence, independence, time budget pressure influence, both simultaneously and partially to audit quality. keywords: competence, independence, time budget pressure and audit quality..