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All Journal Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Nurul Fachriyah
Brawijaya University
Economics, Econometrics & Finance

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Journal : Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)

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Pengaruh Tekanan Anggaran Waktu Dan Independensi Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik Adam Abdurrahman Hakim; Nurul Fachriyah
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 1 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to determine: 1) The Effect of Auditor Time Budget Pressure on the Audit Quality of KAP (Public Accounting Firm) in East Java; 2) The Effect of Auditor Independence on the Audit Quality of KAP (Public Accounting Firm) in East Java; 3) Effect of Pressure on Auditor Time and Auditor Independence together on Audit Quality at Public Accounting Firm (KAP) in East Java. This research is comparative causal research because this research intends to explain the causal relationship between the variables by testing the hypotheses formulated previously. The population in this study are auditors who work in Public Accounting Firms in East Java. The test results show that not all instruments are valid and not reliable. Before the analysis, the analysis prerequisite tests were carried out, including the normality, linearity, multicollinearity, and heteroscedasticity tests. The data analysis used to test the hypothesis uses Spearman analysis techniques, multiple regression, t-test and F test. This study proves that Time Budget Pressure has no significant negative effect on Audit Quality and Auditor Independence directly has a significant positive effect on Audit Quality      
Co-Authors Adam Abdurrahman Hakim Meyda Ines Cintya Sucipto