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All Journal JURNAL EKONOMI Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)
Rahayu Anggraeni
Sekolah Tinggi Ilmu Ekonomi Muhammadiyah Cilacap
Economics, Econometrics & Finance Education Other

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Journal : JURNAL EKONOMI

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TIME BUDGET PRESSURE, KOMPETENSI DAN INDEPENDENSI TERHADAP AUDITOR PERFORMENT Kristanti Rahman; Rahayu Anggraeni
JURNAL EKONOMI Vol. 13 No. 1 (2023): Jurnal Ekonomi - Februari 2023
Publisher : JURNAL EKONOMI

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Abstract

This study aims to determine the effect of Time Budget Pressure, Competency and Independensi to Auditor Performent. The data used is primary data obtained by distributing questionnaires to KAP (Public Accounting Firm) in DKI Jakarta. The number of samples in this study amounted to 80. Data analysis in this study used Multiple Regression analysis and MRA (Moderating Regression Analysis). The results showed that 1) Time Budget Pressure affects Auditor Performance, 2) Competence affects Auditor Performance, 3) independence affects Auditor Performance. Keywords : Time Budget Pressure, Kompetensi, Independensi , Auditor Performance
Co-Authors Dania Febriana Kristanti Rahman