HADIDARMAWAN, RAFLY (2019) PENGARUH KOMPETENSI AUDITOR, TEKANAN WAKTU AUDITOR, FEE AUDITOR TERHADAP KUALITAS AUDIT (Studi Pada Kantor Akuntan Publik Jakarta Barat Dan Tangerang Selatan). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
and auditor fees on audit quality. The population in this study were West Jakarta and South Tangerang Public Accountants Offices. The sample in this study were 75 auditors. Data collection method by questionnaire. Data analysis method used is multiple linear regression analysis, validity test, reliability test, classic assumption test, f test, partial test (t test) and determination coefficient (r² test) The results of this study indicate auditor competence has a positive and significant effect on audit quality, time pressure has a significant and significant influence on audit quality and auditor fees have a positive and significant effect on audit quality. Keywords: Auditor Competence, Auditor Time Pressure, Auditor Fee, Audit Quality Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi auditor, tekanan waktu auditor dan fee auditor terhadap kualitas audit. Populasi dalam penelitian ini adalah Kantor Akuntan Publik Jakarta Barat dan Tangerang Selatan. Sampel dalam penelitian ini 75 auditor. Metode pengumpulan data dengan kuesioner. Metode analisis data yang digunakan adalah analisis regresi linear berganda, uji validitas, uji realibilitas, uji asumsi klasik, uji f, uji parsial (uji t) dan koefisien determinasi (uji r²) Hasil penelitian ini menunjukan kompetensi auditor berpengaruh positif dan signifikan terhadap kualitas audit, tekanan waktu berpengaruh porsitif dan signifikan terhadap kualitas audit dan fee auditor berpengaruh positif dan signifikan terhadap kualitas audit. Kata Kunci : Kompetensi Auditor, Tekanan Waktu Auditor, Fee Auditor, Kualitas Audit
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