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All Journal Ilmu dan Budaya YUME : Journal of Management Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Economics and Digital Business Review Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) Jurnal Manajemen dan Organisasi Review (MANOR) SENTRI: Jurnal Riset Ilmiah
Karina, Arni
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Religion Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

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Do Work Experience, Independence, Auditor Competency, And Time Budget Pressure Matter On Audit Quality? Meini, Zumratul; Karina, Arni; Digdowiseiso, Kumba; Rini, Nurul Alfisyah
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3721

Abstract

This study aims to identify and analyze the effects of work experience, independence, time budget pressure, and competency on audit quality. Data was collected using a survey method by distributing 52 questionnaires to all auditors working in South Jakarta City. All auditors of Public Accounting Firms (KAP) located in South Jakarta are the population in this study. The data analysis technique used in this research is descriptive statistics, multiple regression test, classical assumption test, hypothesis testing, and coefficient of determination test. The results showed that Work Experience, Competence, and Time Budget Pressure partially affected Audit Quality, while Independence did not affect Audit Quality.
Co-Authors Amarazani, Adinda Anwar, Anas Iswanto Kumba Digdowiseiso, Kumba Liliana, Vera Magay, Alfred Paramitha, Citra Putri, Shinta Anugrah Rini, Nurul Alfisyah Saad, Bani Siska, Melinda Zumratul Meini