Jurnal Ilmiah ESAI
Vol 6 No 1 (2012)

The Effect Of Audit Experience Time Budget Pressure, and Auditors’ Ethics On Audit Quality

Goodman Hutabarat (Unknown)



Article Info

Publish Date
12 Jul 2018

Abstract

The purpose of this study is to analyze the effect of audit experience, time budget pressure, and auditors’ ethics on audit quality. The research method used is survey with a sample of 85 auditors with experience in public accounting firms in Central Java. Path analysis model was used to measure the influence of exogenous variables on endogenous variables.          The results showed that the audit experience, time budget pressure, and auditors’ ethics have significant influence on audit quality either simultaneously or partially. Audit experience and auditors’ ethics have a significant positive effect on audit quality. On the other hand, time budget pressure has a significant negative effect on audit quality. Keywords: audit experience, time budget pressure, auditors’ ethics, audit quality

Copyrights © 2012






Journal Info

Abbrev

ESAI

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal ESAI menerbitkan artikel penelitian dan studi konseptual Ekonomi. Jurnal ini diterbitkan oleh Jurusan Ekonomi dan Bisnis, Politeknik Negeri Lampung. Artikel penelitian yang dikirimkan ke jurnal Esai ini akan direview oleh 2 (dua) reviewer. Artikel penelitian yang diterima akan tersedia online ...