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All Journal Hita Akuntansi dan Keuangan
Putra I Putu Deddy Samtika
Universitas Hindu Indonesia
Economics, Econometrics & Finance

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PENGARUH TIME BUDGET PRESSURE, KOMPLEKSITAS AUDIT, KOMPETENSI AUDITOR, DAN INTEGRITAS TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI PROVINSI BALI” Dewi Ni Luh Putu Rosita; Putra I Putu Deddy Samtika
Hita Akuntansi dan Keuangan Vol 3 No 1 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i1.2295

Abstract

This “study aims to examine the effect of time budget pressure, audit complexity, auditor competence and integrity on audit quality. This research was conducted at 13 Public Accounting Firms in Bali Province. The number of samples used as many as 66 respondents. The method of determining the sample is non-probability sampling with purposive sampling technique. The data was collected using a questionnaire. The data analysis technique used was multiple linear regression analysis. The results of the analysis showed that Time Budget Pressure and Audit Complexity had no significant effect on audit quality. Meanwhile, Auditor Competence and Integrity had a significant positive effect on audit” quality.
Co-Authors Dewi Ni Luh Putu Rosita