Influence: International Journal of Science Review
Vol. 6 No. 2 (2024): INFLUENCE: International Journal of Science Review

Audit Quality Analysis in Dealing with Auditor Uncertainty: The Role of Independence, Competence and Time Budget Pressure in the Audit Process at the Public Accounting Firm of DKI Jakarta

Tarigan, Krisnawati Br (Unknown)
Juliogracia, Daniel (Unknown)

Article Info

Publish Date
17 Jul 2024

Abstract

This research aims to analyze the impact of independence, competence, and time budget pressure in the audit process on the quality of audits. The study is designed to determine the effects of the independent variables both individually and collectively on the dependent variable. The sample population includes auditors employed by Public Accounting Firms in the DKI Jakarta region. Through purposive sampling, 104 qualifying respondents were selected. The research utilizes the SPSS 24 software for testing. The findings indicate that (1) Independence positively and significantly affects audit quality, (2) Competence positively and significantly affects audit quality, and (3) Time Budget Pressure in the Audit Process does not affect audit quality.

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Journal Info
Influence: International Journal of Science Review
Website

Abbrev

influence

Publisher

Global Writing Academica Researching and Publishing

Subject

Humanities Computer Science & IT Economics, Econometrics & Finance Engineering Public Health Social Sciences

Description

INFLUENCE: International Journal of Science Review (Influence Journal) is a double-blind, Indexed peer-reviewed, open-access international journal dedicated to the promotion of research in multidisciplinary areas. We define open-access journals as journals that use a funding model that does not ...