Akubis: Jurnal Akuntansi dan Bisnis
Vol 8 No 2 (2022): Februari: Akuntansi dan Bisnis

Pengaruh Audit Fee, Time Budget Pressure, Dan Gender Terhadap Kualitas Audit (Studi Pada Auditor Kap Di Kota Malang)

Fabiola Angele Happy Damayanti (Universitas Katolik Widya Karya Malang)
Bintang Kusucahyo (Universitas Katolik Widya Karya Malang)

Article Info

Publish Date
05 Feb 2022

Abstract

The purpose of this study examines the impact of audit fees, time budget pressure, and gender on audit quality. Data collection techniques using a questionnaire. This type of explanatory research uses primary data with a population of 73 auditors, the sampling technique using purposive sampling method is 7 KAPs with 45 auditor respondents. The results of the questionnaire were tested through the classical assumption test and multiple linear regression tests. The results of the analysis of audit fees, time budget pressure, and gender have a simultaneous effect on audit quality. Audit fees and time budget pressure have a partial effect on audit quality besides that gender does not affect audit quality. The variable that has the dominant influence on audit quality is time budget pressure.

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Journal Info
Akubis: Jurnal Akuntansi dan Bisnis
Website

Abbrev

akubis

Publisher

Universitas Katolik Widya Karya Malang

Subject

Economics, Econometrics & Finance

Description

AKUBIS merupakan jurnal yang memuat artikel hasil penelitian mahasiswa dan dosen Fakultas Ekonomi serta artikel eksternal (dari luar lingkungan Universitas Katolik Widya Karya) yang memfokuskan pada bidang ekonomi dan bisnis termasuk didalamnya bidang manajemen, akuntansi, perbankan, dan isu-isu ...