Pengaruh Kompetensi, Objektivitas, Etika, Integritas, dan Time Budget Pressure terhadap Kualitas Pemeriksaan pada BPK Perwakilan Kalimantan Timur

Firmansyah Firmansyah (Universitas Lambung Mangkurat)
Sarwani Sarwani (Universitas Lambung Mangkurat)
Lili Safrida (Universitas Lambung Mangkurat)

Organum: Jurnal Saintifik Manajemen dan Akuntansi
Vol 3, No 2 (2020): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2020

This study aims to determine the effect of competence, objectivity, ethics, integrity, and time budget pressure on audit quality. Compliance with applicable accounting standards to maintain public trust in high state institutions in the Audit Board of the Republic of Indonesia is needed. This research was conducted at the Audit Board of the Republic of Indonesia, East Kalimantan Province Representative. Data were taken from distributed questionnaires, and produced 35 respondents using purposive sampling technique. The method of data analysis in this study used multiple linear regression. The results of this study indicated that integrity had a positive effect on audit quality. It showed that the higher the integrity of an auditor, the better the quality of the resulting inspection or auditing, while the variables of competence, objectivity, ethics, and time budget pressure had no effect on the quality of the resulting audit quality.