Examining Linkage Audit Quality Factors Intervening By Time Budget Pressure

Mohammad Aldrin Akbar (Department of Accounting, Faculty of Economic and Business, University Yapis Papua)
Najarudin Toatubun (Department of Accounting, Faculty of Economic and Business, University Yapis Papua)
Abdul Haris Mzen (Department of Accounting, Faculty of Economic and Business, University Yapis Papua)
Imran Syafei Muhammad Nur (Department of Accounting, Faculty of Economic and Business, University Yapis Papua)
Septyana Prasetianingrum (Department of Accounting, Faculty of Economic and Business, University Yapis Papua)

Jurnal Akuntansi
Vol. 26 No. 1 (2022): January 2022

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.