KUALITAS AUDIT: FAKTOR YANG MEMENGARUHI

Sri Wahyuni

Abstract


The purpose of this study is to determine  influence independence, professional ethics, auditor experience, time budget Pressure to audit quality. The population in this study is the auditor at Public Accounting Firm in Sumatera. Collection of sample of 50 people. Data processing is done by structural equation modeling analysis using WarpPLS 5.0 software. The results show that time budget pressure has a negative effect on audit quality. Indepence, professional ethics has negative effect to time budget pressure

Keywords


Independence, Professional Ethics, Auditor Experience, Time Budget Pressure, And Audit Quality

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References


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DOI: https://doi.org/10.33758/mbi.v15i6.1060

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