Pengaruh Kompetensi Auditor dan Time Budget Pressure terhadap Kualitas Audit Dimoderasi oleh Independensi Auditor pada Kantor Akuntan Publik di Medan

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh kompetensi auditor dan time budget pressure dengan independensi sebagai variabel moderasi terhadap kualitas audit. Berdasarkan hipotesis penelitian yang telah ditentukan diketahui bahwa kompetensi auditor dan time budget pressure berpengaruh positif dan signifikan terhadap kualitas audit. Jenis penelitian kuantitatif dengan pendekatan asosiatif kausal. Jumlah populasi sebanyak 101 auditor dengan teknik non probability sampling sebanyak 90 responden. Teknik pengolahan data menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial kompetensi auditor dan time budget pressure berpengaruh positif signifikan terhadap kualitas audit dan independensi dapat memoderasi pengaruh kompetensi auditor dan time budget pressure terhadap kualitas audit. This study was conducted to determine the effect of auditor competence and time budget pressure with independence as a moderating variable on audit quality. Based on the research hypothesis that has been determined, it is known that auditor competence and time budget pressure have a positive and significant effect on audit quality. The type of quantitative research with a causal associative approach. The population is 101 auditors with a non probability sampling technique of 90 respondents. The fund processing technique uses multiple linear regression analysis. The results of the study indicate that partially auditor competence and time budget pressure have a significant positive effect on audit quality and independence can moderate the effect of auditor competence and time budget pressure on audit quality.