PENGARUH PENGALAMAN KERJA, KOMPETENSI, INDEPENDENSI AUDITOR, TEKANAN ANGGARAN WAKTU DAN FEE AUDIT TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI KOTA PALEMBANG

MAULIDHUHA, NADIA AZZAHRA and Tjandrakirana DP, Rina and Donata, Efva Octavina (2022) PENGARUH PENGALAMAN KERJA, KOMPETENSI, INDEPENDENSI AUDITOR, TEKANAN ANGGARAN WAKTU DAN FEE AUDIT TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI KOTA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of work experience, competence, auditor independence, time budget pressure and audit fee on audit quality at public accounting firms in Palembang. This study used quantitative data from primary data with purposive sampling method. The data was collected by distributing questionnaires, with a total of 48 auditors working at the public accounting firms in Palembang which were registered at the Indonesian Institute of Certified Public Accountants. This research was processed using IBM SPSS Statistics 25 with multiple linear regression analysis test. The results showed that work experience and competence had a significant effect on audit quality while auditor independence, time budget pressure and audit fee had no significant effect on audit quality. Keyword: Audit Quality, Work Experience, Competence, Auditor Independence, Time Budget Pressure, Audit Fee.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Audit Quality, Work Experience, Competence, Auditor Independence, Time Budget Pressure, Audit Fee
Subjects: H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Nadia Azzahra Maulidhuha
Date Deposited: 20 May 2022 08:28
Last Modified: 20 May 2022 08:28
URI: http://repository.unsri.ac.id/id/eprint/70232

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