Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Vol. 8 No. 9 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah

Pengaruh Kompetensi Auditor,Independensi, dan Tekanan Waktu terhadap Kualitas Audit Dengan Teknologi Informasi Sebagai Moderasi

Maulana Zhynangda Habbil (Unknown)
Wikan Isthika (Universitas Dian Nuswantoro Semarang)
Imang Dapit Pamungkas (Universitas Dian Nuswantoro Semarang)
Purwantoro Purwantoro (Universitas Dian Nuswantoro Semarang)

Article Info

Publish Date
03 Sep 2026

Abstract

This study aims to analyze the effects of auditor competence, auditor independence, and time pressure on audit quality, with information technology as a moderating variable, at public accounting firms in Semarang. This study employs a quantitative approach using primary data collected via questionnaires and analyzed using SPSS. The results indicate that auditor competence and auditor independence have a positive effect on audit quality, whereas time pressure has no effect. Furthermore, information technology does not moderate the effects of auditor competence, auditor independence, or time pressure on audit quality.

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Journal Info
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Website

Abbrev

alkharaj

Publisher

Institut Agama Islam Nasional Laa Roiba Bogor

Subject

Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah is a scientific journal published by Pusat Riset dan Kebijakan Strategis PRKS) of  Institut Agama Islam Nasional (IAI-N) Laa Roiba Bogor in collaboration with Masyarakat Ekonomi Syariah (MES) and Intelectual Association for Islamic Studies ...