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All Journal Jurnal Akuntansi
Abdul Haris Mzen
Department of Accounting, Faculty of Economic and Business, University Yapis Papua
Economics, Econometrics & Finance

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Examining Linkage Audit Quality Factors Intervening By Time Budget Pressure Mohammad Aldrin Akbar; Najarudin Toatubun; Abdul Haris Mzen; Imran Syafei Muhammad Nur; Septyana Prasetianingrum
Jurnal Akuntansi Vol. 26 No. 1 (2022): January 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i1.819

Abstract

Public accountants are independent auditors who provide services to the general public, especially in auditing financial statements made by their clients. The task of a public accountant is to examine and give an opinion on the fairness of the financial statements of a business entity based on predetermined standards. The public accounting profession is responsible for increasing the reliability of the company's financial statements. The public can obtain reliable financial statement information as a basis for decision-making. The research objective is to answer the phenomenon of the variable, namely the Effect of Auditor Competence, Audit Complexity, Auditor Independence on Audit Quality. The research method uses Multiple Regression Analysis. From the research results obtained the following results Auditor Independence  has the most dominant effect on Audit Quality, Audit Complexity also has a significant but negative impact on Audit Quality. Meanwhile, Auditor Competence also significantly impacts Audit Quality.
Co-Authors Akbar, Mohammad Aldrin Imran Syafei Muhammad Nur Najarudin Toatubun Septyana Prasetianingrum