International Journal of Accounting & Finance in Asia Pasific
Vol 6, No 3 (2023): OCTOBER EDITION INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC

The Effect of Time Budget Pressure, Audit Fee, and Auditor Independence on Audit Quality

Subiyanto, Bambang (Unknown)
Pradani, Tiara (Unknown)
Asiyah, Nur (Unknown)

Article Info

Publish Date
20 Oct 2023

Abstract

This study aims to determine the effect of time budget pressure, audit fees, and auditor independence on audit quality. Quantitative data is used in this study. The data used in this study is primary data. The data was obtained by distributing questionnaires to the respondents, and the data was processed in as many as 92 questionnaires. The population in this study are auditors who work at a foreign-affiliated Public Accounting Firm (KAP) in Jakarta. The test was carried out with the help of IBM SPSS statistic 25. The results showed that time budget pressure affects audit quality. Audit fees also do not affect audit quality. Lastly, auditor independence affects audit quality. Further research can add other variables and expand the scope of respondents.

Copyrights © 2023




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
International Journal of Accounting & Finance in Asia Pasific
Website

Abbrev

IJAFAP

Publisher

AIBPM Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

IJAFAP aims to feature narrative, theoretical, and empirical-based research articles within the abovementioned fields. The journal welcomes articles relating to the current issues of financial decision making as well as its impact on society. IJAFAP carries out the mission to feature narrative, ...