Electronic Theses and Dissertation

Penelitian ini bertujuan untuk menguji pengaruh kompetensi auditor, motivasi auditor, dan tekanan anggaran waktu terhadap kualitas audit pada inspektorat provinsi aceh. Penelitian ini menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui penyebaran kuesioner berskala Likert 5 poin. Populasi penelitian mencakup 72 auditor pada Inspektorat Provinsi Aceh, sehingga seluruh populasi dijadikan sampel melalui teknik total sampling. Analisis data dilakukan dengan regresi linier berganda dengan bantuan SPSS versi 25. Hasil penelitian menunjukkan bahwa kompetensi auditor berpengaruh positif terhadap kualitas audit pada Inspektorat Provinsi Aceh, motivasi auditor positif terhadap kualitas audit pada Inspektorat Provinsi Aceh, dan tekanan anggaran waktu positif terhadap kualitas audit pada Inspektorat Provinsi Aceh.

This study aims to examine the influence of auditor competence, auditor motivation, and time budget pressure on audit quality at the Aceh Provincial Inspectorate. This study uses a quantitative approach with primary data obtained through the distribution of a 5-point Likert scale questionnaire. The research population included 72 auditors at the Aceh Provincial Inspectorate, so that the entire population was sampled through the total sampling technique. The analysis wascarried out by multiple linear regression with the help of SPSS version 25. The results of the study showed that auditor competence had a positive effect on audit quality at the Aceh Provincial Inspectorate, auditors' motivation was positive for audit quality at the Aceh Provincial Inspectorate, and time budget pressure was positive for audit quality at the Aceh Provincial Inspectorate.